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Administration Committee Packet 2022 01-19-22r AGENDA ADMINISTRATION COMMITTEE MEETING Wednesday, January 19, 2022 6:00 p.m. City Hall Conference Room 800 Game Farm Road, Yorkville, IL Citizen Comments: Minutes for Correction/Approval: December 15, 2021 New Business: 1. ADM 2022-01 Budget Report for December 2021 2. ADM 2022-02 Treasurer’s Report for December 2021 3. ADM 2022-03 Cash Statement for October 2021 4. ADM 2022-04 Website Report for December 2021 5. ADM 2022-05 Quarterly Vehicle Replacement Chart 6. ADM 2022-06 Utility Rates 7. ADM 2022-07 Audit RFP Results and Recommendation Old Business: Additional Business: 2019 – 2021 City Council Goals - Administration Committee Goal Priority Staff “Staffing” 1 Bart Olson, Rob Fredrickson, James Jensen, Eric Dhuse, Tim Evans & Erin Willrett “Municipal Building Needs and Planning” 2 Bart Olson, Rob Fredrickson, James Jensen, Eric Dhuse, Tim Evans & Erin Willrett “Road to Better Roads Funding” 3 Bart Olson, Rob Fredrickson & Eric Dhuse “Metra Extension” 7 Bart Olson, Rob Fredrickson, Eric Dhuse, Krysti Barksdale-Noble & Erin Willrett “Automation and Technology” 11 (tie) Bart Olson & Erin Willrett “Grant Opportunities and Planning” 11 (tie) Bart Olson, Erin Willrett & Tim Evans “Revenue Growth” 13 Rob Fredrickson, Krysti Barksdale-Noble & Lynn Dubajic “Special Events Amplification” 14 (tie) Erin Willrett & Tim Evans “Public Relations and Outreach” 16 Bart Olson & Erin Willrett United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us UNITED CITY OF YORKVILLE WORKSHEET ADMINISTRATION COMMITTEE Wednesday, January 19, 2022 6:00 PM CITY HALL CONFERENCE ROOM --------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: --------------------------------------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR CORRECTION/APPROVAL: --------------------------------------------------------------------------------------------------------------------------------------- 1. December 15, 2021 □ Approved __________ □ As presented □ With corrections --------------------------------------------------------------------------------------------------------------------------------------- NEW BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2022-01 Budget Report for December 2021 □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2022-02 Treasurer’s Report for December 2021 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2022-03 Cash Statement for October 2021 □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 4. ADM 2022-04 Website Report for December 2021 □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 5. ADM 2022-05 Quarterly Vehicle Replacement Chart □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 6. ADM 2022-06 Refuse Rates □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 7. ADM 2022-07 Audit RFP Results and Recommendation □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/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 Minutes Tracking Number Minutes of the Administration Committee – December 15, 2021 Administration Committee – January 19, 2022 Majority Committee Approval Minute Taker Name Department DRAFT Page 1 of 2 UNITED CITY OF YORKVILLE ADMINISTRATION COMMITTEE MEETING Wednesday, December 15, 2021 6:00pm City Hall Council Chambers 800 Game Farm Road, Yorkville, IL Note: This meeting was held 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. This allows remote attendance for this meeting to encourage social distancing due to the current Covid-19 pandemic. Note: All attendees were in person. Committee Members In Attendance: Vice-Chairman Chris Funkhouser Alderman Dan Transier Alderman Seaver Tarulis Alderman Craig Soling Other City Officials In Attendance: City Administrator Bart Olson Finance Director Rob Fredrickson Assistant City Administrator Erin Willrett Others in Attendance: None The meeting was called to order at 6:00pm by Vice-Chairman Chris Funkhouser and he announced those present. Citizen Comments: None Minutes for Correction/Approval: November 17, 2021 The minutes were approved as presented. New Business: 1. ADM 2021-53 Budget Report for November 2021 Mr. Olson said sales tax is doing very well. Half of the ARPA Act federal funds from last year were received and the other half is expected in the summer. The funds will be considered during budget discussions with several eligible expenses for which the funds can be used. 2. ADM 2021-54 Treasurer's Report for November 2021 Finance Director Fredrickson gave the report which will move to the consent agenda: Beg. Fund Balance: $14,992,729 YTD Revenues: $35,483,475 YTD Expenses $20,417,472 Proj. Ending Fund Balance: $30,058,732 Page 2 of 2 3. ADM 2021-55 Cash Statement for September 2021 This is informational with cash balances and investment balances being reported. 4. ADM 2021-56 Website Report for November 2021 Ms. Willrett reported the views plateaued for holiday celebrations and garbage/leaf pickup. Holiday celebrations were also popular. The numbers were up from last year when many events were canceled due to the covid pandemic. The report shows people are viewing the website as well as social media outlets. 5. ADM 2021-57 Sales Tax Performance and Budget Projections Mr. Olson said projections are a bit behind. Since sales tax have been up 30%, staff did not want to allow the funds to accrue for a year and reflect a large surplus at that time. There is 6 months of actual data plus projected data, on which some assumptions have been made. Mr. Olson commented on some of the various sales tax received. He estimates the city will finish the year with $4.26 million in sales tax translating to an 18% increase over last year. He proposed anything over 18% be placed into citywide capital. December sales tax are expected to be up 23%. Non-home rule sales tax which was created via referendum in 2012, was also reviewed. It was up 13% year over year and is projected to result in $3.28 million or a 20% increase. Any funds over that amount are also proposed to be placed in citywide capital. No formal budget amendment is being recommended and Mr. Olson asked the Council to agree that that any surplus as discussed, will be placed into the citywide capital fund on a monthly basis. If the amounts become too large between the two sales tax funds, it may be used for necessary equipment, roads, etc. Mr. Olson referred to the summary and said in the first 6 months this fiscal year, sales tax has been up 30% year over year. Committee members asked when the new sales tax laws go into effect. Two of those dates were July 2020 and January 2021. Alderman Transier asked that updates be provided of overages being deposited into the Fund Balance. For December, over $93,000 has been deposited. This item will be taken to the first January Council meeting. 6. ADM 2021-58 Minute Taker Review Ms. Willrett said 2007 was the last time the minute taker compensation was reviewed and the salary has remained static since that time. Staff is recommending repeal of the resolution that covers the salary in order to more easily adjust wages. They recommend a flat rate of $85 per meeting and a cancellation fee. Of 16 communities surveyed, only one used a contract employee, while most do minutes in-house. Aldermen were OK with repeal of the pay structure to make it more competitive. This moves to the open agenda. Old Business: None Additional Business: None There was no further business and the meeting adjourned at 6:21pm. Respectfully transcribed by Marlys Young, Minute Taker Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/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 New Business #1 Tracking Number ADM 2022-01 Budget Report for December 2021 Administration Committee – January 19, 2022 Informational None Monthly budget report and income statement. Rob Fredrickson Finance Name Department % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetGENERAL FUND REVENUESTaxes01-000-40-00-4000 PROPERTY TAXES 98,145 987,686 30,162 81,453 841,468 31,392 14,645 - 2,084,951 2,091,475 99.69%01-000-40-00-4010PROPERTY TAXES-POLICE PENSION62,631 630,291 19,248 51,979 536,982 20,033 9,346 - 1,330,510 1,334,771 99.68%01-000-40-00-4030 MUNICIPAL SALES TAX 258,698 389,717 353,904 409,710 401,970 363,298 356,893 384,134 2,918,325 3,582,508 81.46%01-000-40-00-4035 NON-HOME RULE SALES TAX 195,140 299,299 283,575 306,463 317,410 292,581 288,924 309,242 2,292,635 2,649,473 86.53%01-000-40-00-4040 ELECTRIC UTILITY TAX - 154,821 - - 194,606 - - 214,742 564,169 715,000 78.90%01-000-40-00-4041 NATURAL GAS UTILITY TAX 28,081 22,730 18,762 15,322 16,927 15,429 14,711 31,673 163,633 270,000 60.60%01-000-40-00-4043 EXCISE TAX 17,210 17,577 16,333 16,969 17,463 17,979 16,829 16,912 137,273 209,000 65.68%01-000-40-00-4044 TELEPHONE UTILITY TAX 695 695 695 695 695 695 695 695 5,560 8,340 66.66%01-000-40-00-4045 CABLE FRANCHISE FEES 66,083 - 7,870 66,926 - 7,316 66,594 - 214,789 300,000 71.60%01-000-40-00-4050 HOTEL TAX 3,764 22,511 5,647 7,909 7,683 27,812 6,412 4,888 86,627 80,000 108.28%01-000-40-00-4055 VIDEO GAMING TAX 19,200 19,886 19,246 19,914 18,711 19,377 18,046 21,576 155,956 140,000 111.40%01-000-40-00-4060 AMUSEMENT TAX1,326 996 42,268 2,429 20,099 32,307 74,478 2,287 176,191 125,000 140.95%01-000-40-00-4065 ADMISSIONS TAX- - - - - 148,662 - - 148,662 145,000 102.53%01-000-40-00-4070BDD TAX - KENDALL MARKETPLACE24,419 38,802 36,147 40,129 44,783 34,852 33,510 35,235 287,877 379,950 75.77%01-000-40-00-4071 BDD TAX - DOWNTOWN 2,835 5,503 3,781 4,395 3,811 4,101 1,487 1,574 27,487 30,000 91.62%01-000-40-00-4072 BDD TAX - COUNTRYSIDE 2,307 2,772 2,834 3,053 3,340 6,073 5,944 4,880 31,203 12,000 260.03%01-000-40-00-4075 AUTO RENTAL TAX 1,273 1,477 1,506 1,325 1,827 1,765 1,569 1,352 12,094 16,500 73.30%Intergovernmental01-000-41-00-4100 STATE INCOME TAX 320,085 280,842 251,940 141,468 149,398 271,492 155,634 164,786 1,735,646 2,336,774 74.28%01-000-41-00-4105 LOCAL USE TAX 49,471 63,245 57,461 52,889 60,281 56,138 59,258 70,542 469,284 937,660 50.05%01-000-41-00-4106 CANNABIS EXCISE TAX 2,179 2,529 2,229 1,989 2,366 2,814 2,463 2,483 19,053 19,596 97.23%01-000-41-00-4110 ROAD & BRIDGE TAX 3,175 26,433 874 1,887 21,034 1,007 461 - 54,872 54,975 99.81%01-000-41-00-4120 PERSONAL PROPERTY TAX 6,292 - 4,585 583 - 7,639 - 1,585 20,683 16,500 125.35%01-000-41-00-4160 FEDERAL GRANTS 200,000 5,682 7,516 - - - 4,796 1,713 219,707 15,275 1438.35%01-000-41-00-4168STATE GRANT - TRF SIGNAL MAINT- - - - 12,329 - - - 12,329 20,000 61.65%01-000-41-00-4170 STATE GRANTS - - - 18,060 18,060 - - - 36,120 - 0.00%01-000-41-00-4182 MISC INTERGOVERNMENTAL - - - 674 - - - - 674 1,000 67.35%Licenses & Permits01-000-42-00-4200 LIQUOR LICENSES 1,250 804 - 3,010 600 1,000 200 - 6,864 65,000 10.56%01-000-42-00-4205 OTHER LICENSES & PERMITS 936 1,662 150 149 - 1,091 - 360 4,348 9,500 45.77%01-000-42-00-4210 BUILDING PERMITS 81,647 85,423 80,985 127,927 79,497 90,835 76,006 28,809 651,129 450,000 144.70%Fines & Forfeits01-000-43-00-4310 CIRCUIT COURT FINES 2,743 1,825 4,994 3,824 5,190 2,384 3,948 - 24,907 35,000 71.16%01-000-43-00-4320ADMINISTRATIVE ADJUDICATION1,354 2,139 1,214 2,746 1,243 1,210 2,750 1,835 14,491 26,500 54.68%01-000-43-00-4323 OFFENDER REGISTRATION FEES 115 - - 35 70 105 35 - 360 350 102.86%01-000-43-00-4325 POLICE TOWS 4,000 5,000 3,000 5,500 9,500 3,500 7,500 3,000 41,000 55,000 74.55%Charges for Service01-000-44-00-4400 GARBAGE SURCHARGE 244 238,580 358 240,802 362 242,939 113 245,313 968,709 1,376,063 70.40%01-000-44-00-4405 UB COLLECTION FEES 13,327 12,756 - 16,871 17,252 27,080 15,771 14,627 117,684 165,000 71.32%UNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 20211 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202101-000-44-00-4407 LATE PENALTIES - GARBAGE11 4,587 18 5,083 6 4,636 6 4,433 18,780 21,000 89.43%01-000-44-00-4415 ADMINISTRATIVE CHARGEBACK18,213 18,213 18,213 18,213 18,213 18,213 18,213 18,213 145,707 218,560 66.67%01-000-44-00-4474 POLICE SPECIAL DETAIL- 240 - - 2,213 - - - 2,453 500 490.50%Investment Earnings01-000-45-00-4500 INVESTMENT EARNINGS278 258 431 454 465 514 537 585 3,521 20,000 17.60%01-000-45-00-4550 GAIN ON INVESTMENT- - - - 3,649 - - - 3,649 - 0.00%Reimbursements01-000-46-00-4604 REIMB - ENGINEERING EXPENSES- - - - - - - - - 10,000 0.00%01-000-46-00-4680 REIMB - LIABILITY INSURANCE2,051 2,269 (4,367) 1,056 - - - - 1,009 15,000 6.73%01-000-46-00-4690 REIMB - MISCELLANEOUS4,686 227 660 161 578 1,107 15,057 4,891 27,367 12,000 228.06%Miscellaneous01-000-48-00-4820 RENTAL INCOME500 - 760 500 630 500 500 500 3,890 7,000 55.57%01-000-48-00-4850 MISCELLANEOUS INCOME3,873 18,135 3,000 3,050 3,002 3,954 3,000 3,000 41,014 88,000 46.61%Other Financing Uses01-000-49-00-4916TRANSFER FROM CW MUNICIPAL BLDG- - - - - - - - - 35,000 0.00%TOTAL REVENUES: GENERAL FUND 1,498,237 3,365,612 1,275,999 1,675,600 2,833,714 1,761,831 1,276,332 1,595,866 15,283,191 18,100,270 84.44%ADMINISTRATION EXPENDITURESSalaries & Wages01-110-50-00-5001 SALARIES - MAYOR 825 825 825 825 825 825 825 825 6,600 10,000 66.00%01-110-50-00-5002 SALARIES - LIQUOR COMM 83 83 83 83 83 83 83 83 667 1,000 66.67%01-110-50-00-5005 SALARIES - ALDERMAN 3,900 4,400 3,800 3,900 4,000 3,900 3,400 3,900 31,200 48,000 65.00%01-110-50-00-5010 SALARIES - ADMINISTRATION 43,952 40,852 49,900 29,487 33,032 45,344 31,762 34,024 308,354 567,473 54.34%01-110-50-00-5015 PART-TIME SALARIES - - - - 1,029 1,488 684 324 3,525 - 0.00%Benefits01-110-52-00-5212RETIREMENT PLAN CONTRIBUTION4,891 4,555 3,812 3,284 3,670 5,054 3,545 3,797 32,609 59,061 55.21%01-110-52-00-5214 FICA CONTRIBUTION 3,634 3,468 2,925 2,584 2,936 2,658 1,944 2,128 22,275 44,356 50.22%01-110-52-00-5216 GROUP HEALTH INSURANCE 14,193 11,171 4,995 108 2,781 3,633 3,375 3,222 43,478 88,445 49.16%01-110-52-00-5222 GROUP LIFE INSURANCE (110) 285 (51) 204 (51) 36 41 41 395 687 57.55%01-110-52-00-5223 GROUP DENTAL INSURANCE - 1,496 499 238 412 480 480 480 4,084 7,454 54.78%01-110-52-00-5224 VISION INSURANCE 94 94 - 205 - 62 72 72 599 1,130 52.97%Contractual Services01-110-54-00-5412 TRAINING & CONFERENCES - - 429 930 - 50 50 35 1,494 17,000 8.79%01-110-54-00-5424COMPUTER REPLACEMENT CHRGBCK- - - - - - - - - 3,336 0.00%01-110-54-00-5415 TRAVEL & LODGING - - - 2,091 48 (412) - - 1,727 10,000 17.27%01-110-54-00-5426 PUBLISHING & ADVERTISING - - 170 - - - 107 194 472 5,000 9.43%01-110-54-00-5430 PRINTING & DUPLICATION - 84 80 67 53 78 64 4,661 5,087 3,250 156.51%01-110-54-00-5440 TELECOMMUNICATIONS - 3,008 2,476 4,502 300 4,976 299 - 15,560 22,300 69.78%01-110-54-00-5448 FILING FEES - - - - - - - - - 500 0.00%01-110-54-00-5451 CODIFICATION - 1,242 - - - 50 966 - 2,258 10,000 22.58%01-110-54-00-5452 POSTAGE & SHIPPING 7 15 1 31 19 10 22 18 124 3,000 4.12%01-110-54-00-5460 DUES & SUBSCRIPTIONS 7,634 225 257 100 588 897 1,951 - 11,651 22,000 52.96%01-110-54-00-5462 PROFESSIONAL SERVICES 202 519 498 1,413 322 393 617 1,167 5,132 12,000 42.77%2 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202101-110-54-00-5480 UTILITIES- 827 6,214 5,808 6,584 7,851 2,598 4,656 34,538 33,708 102.46%01-110-54-00-5485 RENTAL & LEASE PURCHASE338 226 226 226 226 308 226 112 1,888 3,000 62.92%01-110-54-00-5488 OFFICE CLEANING- 1,046 1,058 1,091 1,091 - 2,182 1,091 7,557 13,743 54.99%Supplies01-110-56-00-5610 OFFICE SUPPLIES507 310 1,607 1,091 267 616 827 1,256 6,481 10,000 64.81%TOTAL EXPENDITURES: ADMINISTRATION80,151 74,732 79,802 58,269 58,214 78,380 56,121 62,086 547,753 996,443 54.97%FINANCE EXPENDITURESSalaries & Wages01-120-50-00-5010 SALARIES & WAGES24,238 28,680 26,881 24,193 23,206 35,559 23,373 24,522 210,651 326,735 64.47%Benefits01-120-52-00-5212RETIREMENT PLAN CONTRIBUTION2,709 3,203 3,003 2,704 2,578 3,984 2,613 2,741 23,537 34,006 69.21%01-120-52-00-5214 FICA CONTRIBUTION 1,824 2,164 2,026 1,820 1,733 2,700 1,572 1,129 14,967 23,676 63.22%01-120-52-00-5216 GROUP HEALTH INSURANCE 3,429 7,104 3,199 2,952 2,511 3,952 2,891 2,752 28,791 48,081 59.88%01-120-52-00-5222 GROUP LIFE INSURANCE - 53 - 93 - 31 31 31 239 361 66.07%01-120-52-00-5223 DENTAL INSURANCE - 1,033 344 344 344 344 344 344 3,099 4,132 75.01%01-120-52-00-5224 VISION INSURANCE 39 65 - 156 - 52 52 52 416 624 66.65%Contractual Services01-120-54-00-5412 TRAINING & CONFERENCES - - - - - - - - - 3,500 0.00%01-120-54-00-5414 AUDITING SERVICES - 15,000 - - - 15,200 5,700 - 35,900 35,900 100.00%01-120-54-00-5415 TRAVEL & LODGING - - - - - - - - - 600 0.00%01-120-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - - - 1,895 0.00%01-120-54-00-5430 PRINTING & DUPLICATING - 388 106 457 18 386 57 110 1,523 3,500 43.51%01-120-54-00-5440 TELECOMMUNICATIONS - 170 170 170 170 327 170 170 1,347 1,980 68.04%01-120-54-00-5452 POSTAGE & SHIPPING 55 75 72 121 107 84 73 66 653 1,200 54.43%01-120-54-00-5460 DUES & SUBSCRIPTIONS 90 - - - - - - - 90 1,500 6.00%01-120-54-00-5462 PROFESSIONAL SERVICES 3,975 3,271 3,222 3,426 3,156 12,314 4,389 2,214 35,968 65,000 55.33%01-120-54-00-5485 RENTAL & LEASE PURCHASE 259 113 113 387 113 113 275 37 1,411 2,200 64.12%Supplies01-120-56-00-5610 OFFICE SUPPLIES - 89 - 138 - 132 623 356 1,337 2,500 53.48%TOTAL EXPENDITURES: FINANCE 36,618 61,408 39,137 36,963 33,937 75,177 42,163 34,526 359,928 557,390 64.57%POLICE EXPENDITURESSalaries & Wages01-210-50-00-5008 SALARIES - POLICE OFFICERS161,377 158,933 155,605 158,184 156,531 227,544 153,648 143,296 1,315,118 1,975,199 66.58%01-210-50-00-5011 SALARIES - COMMAND STAFF31,168 34,341 33,560 30,848 29,578 55,868 29,578 47,094 292,035 525,732 55.55%01-210-50-00-5012 SALARIES - SERGEANTS41,497 47,475 40,740 39,750 45,238 59,625 44,040 42,069 360,433 559,921 64.37%01-210-50-00-5013 SALARIES - POLICE CLERKS12,953 12,953 15,431 19,237 9,214 17,923 11,980 11,980 111,671 182,926 61.05%01-210-50-00-5014 SALARIES - CROSSING GUARD3,278 707 - - 1,667 4,103 3,452 2,843 16,048 30,000 53.49%01-210-50-00-5015 PART-TIME SALARIES2,089 4,040 5,559 3,949 5,467 7,056 3,910 4,426 36,496 70,000 52.14%01-210-50-00-5020 OVERTIME7,579 8,545 11,965 4,066 10,650 3,595 1,810 8,594 56,803 111,000 51.17%Benefits01-210-52-00-5212RETIREMENT PLAN CONTRIBUTION1,439 1,439 1,714 2,137 1,024 1,991 1,331 1,342 12,418 19,039 65.22%3 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202101-210-52-00-5213 EMPLOYER CONTRI - POL PEN62,631 630,291 19,248 51,979 536,982 20,033 9,346 4,261 1,334,771 1,334,771 100.00%01-210-52-00-5214 FICA CONTRIBUTION19,323 19,850 19,502 19,054 19,043 28,257 18,145 18,705 161,879 257,542 62.86%01-210-52-00-5216 GROUP HEALTH INSURANCE85,493 92,725 50,282 51,590 42,545 43,575 40,528 38,354 445,091 572,407 77.76%01-210-52-00-5222 GROUP LIFE INSURANCE(100) 688 (100) 1,321 (100) 355 346 355 2,765 4,269 64.78%01-210-52-00-5223 DENTAL INSURANCE- 9,852 3,467 3,345 3,345 3,308 3,491 3,394 30,203 39,409 76.64%01-210-52-00-5224 VISION INSURANCE505 505 - 1,484 - 493 486 493 3,966 5,987 66.24%Contractual Services01-210-54-00-5410 TUITION REIMBURSEMENT- - - 2,412 1,206 3,216 1,206 1,206 9,246 13,350 69.26%01-210-54-00-5411 POLICE COMMISSION- - 310 - 155 - 605 1,045 2,115 5,780 36.59%01-210-54-00-5412 TRAINING & CONFERENCES- 6,250 (5,335) 1,394 125 1,048 533 848 4,863 24,500 19.85%01-210-54-00-5415 TRAVEL & LODGING- 292 597 - 168 70 169 100 1,396 10,000 13.96%01-210-54-00-5422VEHICLE & EQUIPMENT CHARGEBACK7,644 7,644 7,644 7,644 7,644 7,644 7,644 7,644 61,155 91,732 66.67%01-210-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - - - 3,336 0.00%01-210-54-00-5430 PRINTING & DUPLICATING - 78 71 55 131 234 96 276 942 5,000 18.83%01-210-54-00-5440 TELECOMMUNICATIONS - 1,851 3,436 5,174 1,979 4,890 2,137 4,819 24,287 43,500 55.83%01-210-54-00-5452 POSTAGE & SHIPPING 25 52 54 - 57 49 94 73 405 1,200 33.71%01-210-54-00-5460 DUES & SUBSCRIPTIONS 5,750 4,000 5,126 126 6 6 155 327 15,496 10,700 144.82%01-210-54-00-5462 PROFESSIONAL SERVICES 600 5,000 485 905 1,469 45 974 3,002 12,480 39,950 31.24%01-210-54-00-5467 ADJUDICATION SERVICES - 700 271 1,300 625 - 1,100 3,675 7,671 20,750 36.97%01-210-54-00-5469 NEW WORLD LIVE SCAN - - - - - - - - - 2,000 0.00%01-210-54-00-5472 KENDALL CO. JUVE PROBATION - - - - - - - - - 4,600 0.00%01-210-54-00-5485 RENTAL & LEASE PURCHASE 524 411 411 299 411 411 411 112 2,992 5,600 53.43%01-210-54-00-5488 OFFICE CLEANING- 1,046 1,058 1,091 1,091 - 2,182 1,091 7,557 13,806 54.74%01-210-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 1,690 5,533 1,731 4,229 2,813 1,972 17,968 60,000 29.95%Supplies01-210-56-00-5600 WEARING APPAREL - - - 352 647 1,177 1,398 2,376 5,950 15,000 39.67%01-210-56-00-5610 OFFICE SUPPLIES - 65 35 - 348 252 606 305 1,610 4,500 35.78%01-210-56-00-5620 OPERATING SUPPLIES - 225 20 253 45 292 411 6,080 7,325 16,500 44.39%01-210-56-00-5650 COMMUNITY SERVICES - 30 - 436 209 74 - 87 835 3,000 27.84%01-210-56-00-5690 BALLISTIC VESTS - - - - - - - - - 4,550 0.00%01-210-56-00-5695 GASOLINE - 5,094 4,736 4,941 5,514 5,618 5,220 6,147 37,270 62,348 59.78%01-210-56-00-5696 AMMUNITION - - - - - - 10 - 10 9,000 0.11%TOTAL EXPENDITURES: POLICE 443,774 1,055,082 377,582 418,858 884,745 502,980 349,853 368,391 4,401,267 6,158,904 71.46%COMMUNITY DEVELOPMENT EXPENDITURESSalaries & Wages01-220-50-00-5010 SALARIES & WAGES40,628 47,667 47,718 40,990 41,569 62,812 42,744 46,247 370,376 561,611 65.95%Benefits01-220-52-00-5212RETIREMENT PLAN CONTRIBUTION4,547 5,329 5,335 4,587 4,618 7,045 4,782 5,188 41,432 58,451 70.88%01-220-52-00-5214 FICA CONTRIBUTION 3,014 3,552 3,556 3,042 3,063 4,709 3,176 3,462 27,574 41,374 66.65%01-220-52-00-5216 GROUP HEALTH INSURANCE 12,767 12,912 6,749 7,512 4,243 6,000 6,042 4,637 60,863 85,991 70.78%4 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202101-220-52-00-5222 GROUP LIFE INSURANCE- - - 166 - 55 60 64 346 707 48.90%01-220-52-00-5223 DENTAL INSURANCE- 1,699 566 566 566 585 604 604 5,191 7,034 73.80%01-220-52-00-5224 VISION INSURANCE90 90 - 270 - 90 93 97 731 1,115 65.52%Contractual Services01-220-54-00-5412 TRAINING & CONFERENCES350 41 365 - - 195 (195) - 756 7,300 10.36%01-220-54-00-5415 TRAVEL & LODGING- - - - 15 - - - 15 6,500 0.23%01-220-54-00-5422VEHICLE EQUIPMENT CHARGEBACK- - - - - - - - - 31,000 0.00%01-220-54-00-5426 PUBLISHING & ADVERTISING - - 715 - - - 1,450 - 2,165 2,500 86.59%01-220-54-00-5430 PRINTING & DUPLICATING - 49 63 45 70 48 64 448 788 1,500 52.54%01-220-54-00-5440 TELECOMMUNICATIONS - 98 267 267 267 267 323 299 1,788 4,000 44.71%01-220-54-00-5452 POSTAGE & SHIPPING 2 9 8 11 13 14 8 6 71 500 14.23%01-220-54-00-5459 INSPECTIONS - - 18,440 20,080 15,040 - 16,360 28,760 98,680 70,000 140.97%01-220-54-00-5460 DUES & SUBSCRIPTIONS - - 256 839 - - - 145 1,239 2,750 45.06%01-220-54-00-5462 PROFESSIONAL SERVICES 5,250 628 4,883 1,536 3,752 2,892 645 6,068 25,654 89,280 28.73%01-220-54-00-5485 RENTAL & LEASE PURCHASE 189 189 189 189 189 189 189 - 1,324 3,150 42.02%01-220-54-00-5490VEHICLE MAINTENANCE SERVICES- 396 - 218 - - - - 614 4,500 13.64%Supplies01-220-56-00-5610 OFFICE SUPPLIES - - 66 - 151 184 119 10 530 1,500 35.36%01-220-56-00-5620 OPERATING SUPPLIES - 38 686 201 76 213 148 1,660 3,020 5,000 60.40%01-220-56-00-5695 GASOLINE - 373 280 350 428 323 359 385 2,498 4,752 52.57%TOTAL EXPENDITURES: COMMUNITY DEVELP 66,838 73,071 90,142 80,870 74,061 85,621 76,971 98,081 645,655 990,515 65.18%PUBLIC WORKS - STREET OPERATIONS EXPENDITURESSalaries & Wages01-410-50-00-5010 SALARIES & WAGES 34,292 36,287 36,921 34,063 34,506 52,422 34,727 36,142 299,360 560,857 53.38%01-410-50-00-5015 PART-TIME SALARIES - 1,278 1,632 960 - - - - 3,870 13,440 28.79%01-410-50-00-5020 OVERTIME 213 - 111 208 392 789 325 - 2,039 22,500 9.06%Benefits01-410-52-00-5212RETIREMENT PLAN CONTRIBUTION3,834 4,031 4,114 3,808 3,877 5,912 3,894 4,015 33,485 60,715 55.15%01-410-52-00-5214 FICA CONTRIBUTION 2,532 2,668 2,723 2,511 2,559 3,947 2,570 2,652 22,162 43,565 50.87%01-410-52-00-5216 GROUP HEALTH INSURANCE 17,948 18,818 9,005 9,062 8,280 10,099 8,968 8,667 90,848 156,120 58.19%01-410-52-00-5222 GROUP LIFE INSURANCE (145) 372 (145) 511 (145) 74 79 74 676 941 71.83%01-410-52-00-5223 DENTAL INSURANCE - 1,844 705 660 660 678 660 660 5,866 10,663 55.01%01-410-52-00-5224 VISION INSURANCE 96 96 - 287 - 96 99 96 769 1,576 48.81%Contractual Services01-410-54-00-5412 TRAINING & CONFERENCES - - - - - - - - - 6,000 0.00%01-410-54-00-5415 TRAVEL & LODGING - - - - - - - - - 3,000 0.00%01-410-54-00-5422VEHICLE EQUIPMENT CHARGEBACK8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 66,667 100,000 66.67%01-410-54-00-5435 TRAFFIC SIGNAL MAINTENANCE - 410 237 66 3,480 511 492 3,574 8,769 30,000 29.23%01-410-54-00-5440 TELECOMMUNICATIONS - 310 310 376 310 336 315 871 2,828 7,600 37.21%01-410-54-00-5455 MOSQUITO CONTROL - - - - - - - - - 6,615 0.00%01-410-54-00-5458 TREE & STUMP MAINTENANCE - - 4,750 - - 5,400 - - 10,150 15,000 67.67%5 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202101-410-54-00-5462 PROFESSIONAL SERVICES367 372 60 981 368 370 1,041 5,057 8,616 9,225 93.39%01-410-54-00-5483 JULIE SERVICES- - - 1,645 - 1,645 - - 3,290 4,500 73.11%01-410-54-00-5485 RENTAL & LEASE PURCHASE69 274 213 159 185 396 599 347 2,240 6,000 37.34%01-410-54-00-5488 OFFICE CLEANING- 103 105 108 108 - 215 108 745 1,329 56.09%01-410-54-00-5490VEHICLE MAINTENANCE SERVICES- - 4,743 4,133 2,634 4,284 15,020 10,874 41,689 65,000 64.14%Supplies01-410-56-00-5600 WEARING APPAREL - 35 128 52 386 - - 451 1,052 5,000 21.05%01-410-56-00-5620 OPERATING SUPPLIES - 320 454 1,237 689 478 858 3,662 7,697 22,000 34.99%01-410-56-00-5628VEHICLE MAINTENANCE SUPPLIES600 43 866 1,441 1,368 2,567 4,227 4,899 16,012 30,000 53.37%01-410-56-00-5630 SMALL TOOLS & EQUIPMENT - 471 21 281 210 - 194 249 1,426 21,500 6.63%01-410-56-00-5640 REPAIR & MAINTENANCE - 942 809 355 45 1,211 4,760 - 8,123 25,000 32.49%01-410-56-00-5665 JULIE SUPPLIES - - - - - - - 650 650 1,200 54.17%01-410-56-00-5695 GASOLINE - 285 475 3,870 1,076 986 2,394 1,911 10,996 25,680 42.82%TOTAL EXP: PUBLIC WORKS - STREET OPS 68,139 77,291 76,570 75,106 69,323 100,533 89,770 93,293 650,026 1,255,026 51.79%PW - HEALTH & SANITATION EXPENDITURES- Contractual Services01-540-54-00-5441 GARBAGE SRVCS - SR SUBSIDY - - 3,517 3,550 3,610 3,602 3,589 3,588 21,456 44,588 48.12%01-540-54-00-5442 GARBAGE SERVICES - - 117,910 116,674 115,511 117,340 118,656 119,217 705,307 1,340,671 52.61%01-540-54-00-5443 LEAF PICKUP - 600 - - - - - - 600 9,000 6.67%TOTAL EXPENDITURES: HEALTH & SANITATION- 600 121,427 120,223 119,121 120,942 122,244 122,805 727,363 1,394,259 52.17%ADMINISTRATIVE SERVICES EXPENDITURESSalaries & Wages01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES- 240 - - 2,213 - - - 2,453 500 490.50%Benefits01-640-52-00-5230 UNEMPLOYMENT INSURANCE- - 5,851 - - - - - 5,851 16,500 35.46%01-640-52-00-5231 LIABILITY INSURANCE81,864 26,432 26,432 26,432 41,844 26,419 14,236 13,822 257,481 346,323 74.35%01-640-52-00-5240 RETIREES - GROUP HEALTH INS13,890 22,095 (2,426) 7,298 (2,471) 835 3,103 (1,696) 40,628 44,302 91.71%01-640-52-00-5241 RETIREES - DENTAL INSURANCE(1,036) 3,347 (40) 506 83 88 98 (50) 2,997 333 900.02%01-640-52-00-5242 RETIREES - VISION INSURANCE32 84 (236) 506 (289) (32) 0 (25) 40 62 64.37%Contractual Services01-640-54-00-5418 PURCHASING SERVICES- - 36 - - 4,025 - - 4,061 62,437 6.50%01-640-54-00-5423 IDOR ADMINISTRATION FEE3,623 5,541 5,213 5,652 5,914 5,406 5,260 5,577 42,187 49,556 85.13%01-640-54-00-5424COMPUTER REPLACEMENT CHRGEBACK- - - - - - - - - 1,895 0.00%01-640-54-00-5427GC HOUSING RENTAL ASSISTANCE1,658 829 829 829 - 1,658 829 829 7,461 10,114 73.77%01-640-54-00-5428 UTILITY TAX REBATE - - - - - - - - - 8,000 0.00%01-640-54-00-5432FACILITY MANAGEMENT SERVICES- - - - - 15,261 - - 15,261 - 0.00%01-640-54-00-5439 AMUSEMENT TAX REBATE - - 996 1,836 2,415 1,540 1,187 2,334 10,308 12,000 85.90%01-640-54-00-5449 KENCOM - 13,693 1,170 1,170 1,164 - 1,575 3,494 22,267 124,409 17.90%01-640-54-00-5450 INFORMATION TECH SRVCS - 3,308 8,662 9,414 28,245 19,840 9,310 1,086 79,866 400,000 19.97%01-640-54-00-5453BUILDINGS & GROUNDS CHARGEBACK- - - - - - - - - 118,190 0.00%6 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202101-640-54-00-5456 CORPORATE COUNSEL- 5,653 4,009 3,948 - 9,866 3,728 5,268 32,472 110,000 29.52%01-640-54-00-5461 LITIGATION COUNSEL- 2,214 - 5,356 4,745 - 18,548 2,378 33,241 110,000 30.22%01-640-54-00-5462 PROFESSIONAL SERVICES523 - 2,729 - - 8,188 - - 11,440 48,150 23.76%01-640-54-00-5463 SPECIAL COUNSEL- (1,692) - 4,788 90 900 180 406 4,672 25,000 18.69%01-640-54-00-5465 ENGINEERING SERVICES- - 35,093 67,011 28,382 - 72,105 35,962 238,553 300,000 79.52%01-640-54-00-5473 KENDALL AREA TRANSIT- - - - - - 11,775 - 11,775 25,000 47.10%01-640-54-00-5475 CABLE CONSORTIUM FEE- - - - - - - - - 65,000 0.00%01-640-54-00-5481 HOTEL TAX REBATES- 47 10,119 5,349 7,066 25,982 6,006 5,798 60,366 72,000 83.84%01-640-54-00-5486 ECONOMIC DEVELOPMENT- 9,425 17,400 9,425 9,425 24,650 9,425 9,425 89,175 165,000 54.05%01-640-54-00-5491 CITY PROPERTY TAX REBATE- - - - - 1,328 - - 1,328 1,326 100.13%01-640-54-00-5492 SALES TAX REBATES- - - - - 232,250 136,750 - 369,000 1,004,700 36.73%01-640-54-00-5493 BUSINESS DISTRICT REBATES28,970 46,136 41,907 46,626 50,895 44,126 40,122 40,855 339,636 413,511 82.13%01-640-54-00-5494 ADMISSIONS TAX REBATE- - - - - - 148,662 - 148,662 145,000 102.53%01-640-54-00-5499 BAD DEBT- - - - - - - - - 1,000 0.00%Supplies01-640-56-00-5625 REIMBURSEABLE REPAIRS- - - - - - - - - 15,000 0.00%Other Financing Uses01-640-70-00-7799 CONTINGENCY- - - - - - - - - 44,000 0.00%01-640-99-00-9923TRANSFER TO CITY-WIDE CAPITAL33,438 33,438 33,438 33,438 33,438 33,438 33,438 33,438 267,500 401,250 66.67%01-640-99-00-9924TRANSFER TO BUILDING & GROUNDS- - - - - - - - - 304,209 0.00%01-640-99-00-9942 TRANSFER TO DEBT SERVICE 26,781 26,781 26,781 26,781 26,781 26,781 26,781 26,781 214,250 321,375 66.67%01-640-99-00-9952 TRANSFER TO SEWER 43,312 43,312 43,312 43,312 43,312 43,312 43,312 43,312 346,499 519,749 66.67%01-640-99-00-9979TRANSFER TO PARKS & RECREATION119,571 119,571 119,571 119,571 119,571 119,571 119,571 119,571 956,566 1,434,849 66.67%01-640-99-00-9982 TRANSFER TO LIBRARY OPS 5,518 1,775 2,139 1,775 1,775 1,774 872 928 16,558 26,993 61.34%TOTAL EXPENDITURES: ADMIN SERVICES 358,143 362,228 382,985 421,023 404,600 647,206 706,874 349,494 3,632,553 6,747,733 53.83%TOTAL FUND REVENUES 1,498,237 3,365,612 1,275,999 1,675,600 2,833,714 1,761,831 1,276,332 1,595,866 15,283,191 18,100,270 84.44%TOTAL FUND EXPENDITURES 1,053,663 1,704,412 1,167,646 1,211,312 1,644,000 1,610,840 1,443,996 1,128,675 10,964,545 18,100,270 60.58%FUND SURPLUS (DEFICIT) 444,573 1,661,200 108,353 464,288 1,189,714 150,991 (167,665) 467,190 4,318,646 - FOX HILL SSA REVENUES11-000-40-00-4000 PROPERTY TAXES 501 7,872 116 435 6,965 145 0 - 16,034 19,000 84.39%TOTAL REVENUES: FOX HILL SSA 501 7,872 116 435 6,965 145 0 - 16,034 19,000 84.39%FOX HILL SSA EXPENDITURES11-111-54-00-5495OUTSIDE REPAIR & MAINTENANCE- 1,267 608 487 1,475 365 487 - 4,688 59,200 7.92%TOTAL FUND REVENUES 501 7,872 116 435 6,965 145 0 - 16,034 19,000 84.39%TOTAL FUND EXPENDITURES - 1,267 608 487 1,475 365 487 - 4,688 59,200 7.92%FUND SURPLUS (DEFICIT) 501 6,605 (493) (51) 5,490 (220) (487) - 11,346 (40,200) 7 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 2021SUNFLOWER SSA REVENUES12-000-40-00-4000 PROPERTY TAXES 801 9,201 93 522 9,137 522 87 - 20,363 21,000 96.97%TOTAL REVENUES: SUNFLOWER SSA 801 9,201 93 522 9,137 522 87 - 20,363 21,000 96.97%SUNFLOWER SSA EXPENDITURES12-112-54-00-5416 POND MAINTENANCE 817 817 817 817 - - - - 3,268 5,000 65.35%12-112-54-00-5495OUTSIDE REPAIR & MAINTENANCE- 1,100 460 2,836 1,100 345 460 - 6,301 12,200 51.65%TOTAL FUND REVENUES 801 9,201 93 522 9,137 522 87 - 20,363 21,000 96.97%TOTAL FUND EXPENDITURES 817 1,917 1,277 3,653 1,100 345 460 - 9,569 17,200 55.63%FUND SURPLUS (DEFICIT) (16) 7,284 (1,184) (3,131) 8,037 177 (373) - 10,794 3,800 MOTOR FUEL TAX REVENUES15-000-41-00-4112 MOTOR FUEL TAX 36,740 36,117 37,425 36,754 40,299 37,843 35,230 39,048 299,456 482,526 62.06%15-000-41-00-4113 MFT HIGH GROWTH - - - - - 79,463 - - 79,463 11,000 722.39%15-000-41-00-4114 TRANSPORTATION RENEWAL TAX 25,924 26,038 26,425 26,545 28,337 27,924 25,350 27,706 214,248 346,618 61.81%15-000-41-00-4115 REBUILD ILLINOIS 208,937 - - - - - - - 208,937 417,875 50.00%15-000-45-00-4500 INVESTMENT EARNINGS 40 40 43 46 35 42 46 90 380 2,000 19.01%TOTAL REVENUES: MOTOR FUEL TAX 271,641 62,194 63,894 63,345 68,670 145,273 60,626 66,843 802,485 1,260,019 63.69%MOTOR FUEL TAX EXPENDITURESCapital Outlay15-155-56-00-5618 SALT - - - - - - - 21,873 21,873 138,000 15.85%15-155-60-00-6005 FOX HILL IMPROVEMENTS- - - - - - - - - 1,253,625 0.00%15-155-60-00-6025ROADS TO BETTER ROADS PROGRAM- - - 460,947 - - - - 460,947 920,000 50.10%15-155-60-00-6028 PAVEMENT STRIPING PROGRAM - - - - - - - - - 50,000 0.00%15-155-60-00-6079 ROUTE 47 EXPANSION 6,149 6,149 6,149 6,149 6,149 6,149 6,149 6,149 49,191 73,788 66.67%TOTAL FUND REVENUES 271,641 62,194 63,894 63,345 68,670 145,273 60,626 66,843 802,485 1,260,019 63.69%TOTAL FUND EXPENDITURES 6,149 6,149 6,149 467,096 6,149 6,149 6,149 28,022 532,011 2,435,413 21.84%FUND SURPLUS (DEFICIT) 265,492 56,045 57,745 (403,752) 62,521 139,124 54,477 38,822 270,474 (1,175,394) CITY-WIDE CAPITAL REVENUESLicenses & Permits23-000-42-00-4214 DEVELOPMENT FEES - 500 85 - (85) 500 - - 1,000 5,000 20.00%23-000-42-00-4222 ROAD CONTRIBUTION FEE 26,000 (18,000) 48,000 56,000 30,000 (134,000) 52,000 16,000 76,000 100,000 76.00%Charges for Service23-000-44-00-4440 ROAD INFRASTRUCTURE FEES 279 136,621 390 137,532 434 138,371 379 139,586 553,592 785,000 70.52%Investment Earnings23-000-45-00-4500 INVESTMENT EARNINGS6 6 6 6 6 6 6 4 46 500 9.16%23-000-45-00-4550 GAIN ON INVESTMENT- - - - 4,599 - - - 4,599 - 100.00%Reimbursements23-000-46-00-4614 REIMB - BLACKBERRY WOODS- - - - - - - - - 4,322 0.00%8 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202123-000-46-00-4612 REIMB - MILL ROAD - - 3,597 4,111 - - 1,188,097 - 1,195,804 2,320,000 51.54%23-000-46-00-4621 REIMB - FOUNTAIN VILLAGE- 165 - - - - - - 165 - 0.00%23-000-46-00-4636 REIMB - RAINTREE VILLAGE- 6,355 - - - - - - 6,355 165,000 3.85%23-000-46-00-4690 REIMB - PUSH FOR THE PATH- - - - - - - - - 26,523 0.00%23-000-46-00-4690 REIMB - MISCELLANEOUS- 1,408 - 124 - - - 5,136 6,667 5,477 121.73%Other Financing Sources23-000-49-00-4901 TRANSFER FROM GENERAL33,438 33,438 33,438 33,438 33,438 33,438 33,438 33,438 267,500 401,250 66.67%23-000-49-00-4924TRANSFER FROM BUILDING & GROUNDS- 2,139,950 - - 11,268 - - - 2,151,218 1,995,000 107.83%TOTAL REVENUES: CITY-WIDE CAPITAL 59,722 2,300,443 85,515 231,210 79,659 38,315 1,273,919 194,163 4,262,947 5,808,072 73.40%CITY-WIDE CAPITAL EXPENDITURESContractual Services23-230-54-00-5462 PROFESSIONAL SERVICES - - - - - - - - - 13,500 0.00%23-230-54-00-5465 ENGINEERING SERVICES - - 3,133 2,828 3,399 - 24,123 46,806 80,289 109,000 73.66%23-230-54-00-5482 STREET LIGHTING - 5 7,801 7,860 8,351 9,411 9,587 7,541 50,557 110,214 45.87%23-230-54-00-5498 PAYING AGENT FEES - - - 475 - - - - 475 475 100.00%23-230-54-00-5499 BAD DEBT - - - - - - - - - 1,000 0.00%23-230-56-00-5619 SIGNS - - 625 717 - 2,999 120 1,022 5,483 15,000 36.55%23-230-60-00-6032 ASPHALT PATCHING - 1,956 860 150 - - - - 2,966 35,000 8.48%23-230-56-00-5637SIDEWALK CONSTRUCTION SUPPLIES- 640 522 2,244 414 - - - 3,820 7,500 50.93%23-230-56-00-5642STREET LIGHTING & OTHER SUPPLIES- 733 1,880 330 403 298 13,235 4,466 21,344 45,000 47.43%Capital Outlay23-230-60-00-6005 FOX HILL IMPROVEMENTS - - - - - - - - - 85,000 0.00%23-230-60-00-6012 MILL ROAD IMPROVEMENTS - - 18 10,097 464,625 - 723,277 24,373 1,222,390 2,260,000 54.09%23-230-60-00-6014BLACKBERRY WOODS SUBDIVISION- - - - - - - - - 6,101 0.00%23-230-60-00-6016US 34 (CENTER/ELDAMAIN RD) PROJECT- - - - - - - - - 110,000 0.00%23-230-60-00-6025ROAD TO BETTER ROADS PROGRAM- - 19,135 29,714 29,340 - 50,429 - 128,618 1,148,725 11.20%23-230-60-00-6032 BRISTOL RIDGE ROAD - - 774 2,485 4,166 - 824 551 8,800 70,000 12.57%23-230-60-00-6036RAINTREE VILLAGE IMPROVEMENTS- 6,355 - - - - - - 6,355 165,000 3.85%23-230-60-00-6041SIDEWALK REPLACEMENT PROGRAM- - 2,959 2,758 1,223 - 1,976 135,755 144,671 300,000 48.22%23-230-60-00-6058RT71 (RT47/ORCHARD RD) PROJECT- - - - - - - - - 82,050 0.00%23-230-60-00-6059US RT34 (IL47/ORCHARD RD) PROJECT- - - - - - - - - 85,000 0.00%23-230-60-00-6088 KENNEDY ROAD NORTH - - 3,597 4,111 6,097 - 23,873 5,651 43,328 60,000 72.21%23-230-60-00-6094 ITEP KENNEDY RD BIKE TRAIL - - - - - - - - - 32,000 0.00%2014A Bond23-230-78-00-8000 PRINCIPAL PAYMENT - - - - - - 200,000 - 200,000 200,000 100.00%23-230-78-00-8050 INTEREST PAYMENT 57,669 - - - - - 57,669 - 115,338 115,338 100.00%23-230-99-00-9924TRANSFER TO BUILDING & GROUNDS- - - - - - - - - 384,824 0.00%9 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202123-230-99-00-9951 TRANSFER TO WATER8,713 8,713 8,713 8,713 8,713 8,713 8,713 8,713 69,705 104,558 66.67%TOTAL FUND REVENUES59,722 2,300,443 85,515 231,210 79,659 38,315 1,273,919 194,163 4,262,947 5,808,072 73.40%TOTAL FUND EXPENDITURES66,382 18,402 50,017 72,483 526,730 21,421 1,113,827 234,876 2,104,139 5,545,285 37.94%FUND SURPLUS (DEFICIT)(6,660) 2,282,040 35,498 158,727 (447,071) 16,894 160,093 (40,713) 2,158,808 262,787 BUILDING & GROUNDS REVENUESLicenses & Permits24-000-42-00-4218DEVELOPMENT FEES - MUNICIPAL BLDG8,236 600 2,209 2,509 2,809 900 150 - 17,413 35,000 49.75%24-000-44-00-4416BUILDING & GROUNDS CHARGEBACK- - - - - - - - - 147,738 0.00%Investment Earnings24-000-45-00-4500 INVESTMENT EARNINGS 51 84 67 67 65 67 65 66 531 3,000 17.69%Other Financing Sources24-000-48-00-4845 DONATIONS - - - - - - - - - 2,000 0.00%24-000-48-00-4850 MISCELLANEOUS INCOME - - - - - - 412 - 412 - 0.00%24-000-49-00-4900 BOND PROCEEDS 8,250,000 - - - - - - - 8,250,000 8,707,478 94.75%24-000-49-00-4901 TRANSFER FROM GENERAL - - - - - - - - - 304,209 0.00%24-000-49-00-4903 PREMIUM ON BOND ISSUANCE 525,011 - - - - - - - 525,011 - 0.00%24-000-49-00-4923TRANSFER FROM CITY-WIDE CAPITAL- - - - - - - - - 384,824 0.00%TOTAL REVENUES: BUILDINGS & GROUNDS 8,783,298 684 2,276 2,576 2,874 967 627 66 8,793,367 9,584,249 91.75%BUILDING & GROUNDS EXPENDITURESSalaries & Wages24-216-50-00-5010 SALARIES & WAGES - - - - - 3,143 4,190 4,190 11,524 50,117 22.99%Benefits24-216-52-00-5212RETIREMENT PLAN CONTRIBUTION- - - - - 349 482 482 1,314 5,216 25.18%24-216-52-00-5214 FICA CONTRIBUTION - - - - - 240 332 332 905 3,547 25.50%24-216-52-00-5216 GROUP HEALTH INSURANCE - - - - - - 150 150 300 21,690 1.38%24-216-52-00-5222 GROUP LIFE INSURANCE - - - - - - - 15 15 109 13.67%24-216-52-00-5223 DENTAL INSURANCE - - - - - - 148 148 296 1,352 21.91%24-216-52-00-5224 VISION INSURANCE - - - - - - - 28 28 197 14.31%Contractual Services24-216-54-00-5402 BOND ISSUANCE COSTS 96,175 - - 74 - - - - 96,249 82,478 116.70%24-216-54-00-5432FACILITY MANAGEMENT SERVICES- - - - - - 45 - 45 65,510 0.07%24-216-54-00-5440 TELECOMMUNICATIONS - - - - - - 45 45 90 - 0.00%24-216-54-00-5446PROPERTY & BUILDING MAINTENANCE SERVICES1,737 2,775 8,966 4,909 6,980 7,515 17,069 5,057 55,008 160,000 34.38%Supplies24-216-56-00-5600 WEARING APPAREL - - - - - - 329 - 329 - 0.00%24-216-56-00-5626 HANGING BASKETS - - - - 412 - - - 412 2,000 20.60%24-216-56-00-5656PROPERTY & BUILDING MAINTENANCE SUPPLIES- 3,772 544 488 121 328 1,734 197 7,183 25,000 28.73%Capital Outlay24-216-60-00-6030 CITY HALL IMPROVEMENTS - - 2,500 - 69,084 - - 189,607 261,190 6,980,000 3.74%2021 Bond24-216-82-00-8000 PRINCIPAL PAYMENT - - - - - - - - - - 0.00%24-216-82-00-8050 INTEREST PAYMENT - - - - - - - 132,474 132,474 157,033 84.36%10 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202124-216-99-00-9901 TRANSFER TO GENERAL- - - - - - - - - 35,000 0.00%24-216-99-00-9923TRANSFER TO CITY-WIDE CAPITAL- 2,139,950 - - 11,268 - - - 2,151,218 1,995,000 107.83%TOTAL FUND REVENUES 8,783,298 684 2,276 2,576 2,874 967 627 66 8,793,367 9,584,249 91.75%TOTAL FUND EXPENDITURES 97,912 2,146,497 12,010 5,470 87,865 11,575 24,524 332,725 2,718,579 9,584,249 28.37%FUND SURPLUS (DEFICIT) 8,685,386 (2,145,813) (9,734) (2,894) (84,991) (10,609) (23,897) (332,659) 6,074,788 - VEHICLE & EQUIPMENT REVENUELicenses & Permits25-000-41-00-4170 STATE GRANTS - - - - 19,080 - - - 19,080 - 0.00%25-000-42-00-4215DEVELOPMENT FEES - POLICE CAPITAL7,200 3,600 4,650 2,250 2,400 1,500 300 - 21,900 30,000 73.00%25-000-42-00-4217 WEATHER WARNING SIREN FEES 326 109 109 217 380 217 54 - 1,411 - 0.00%25-000-42-00-4218 ENGINEERING CAPITAL FEE 2,300 2,100 2,700 3,500 2,300 2,500 2,700 800 18,900 10,000 189.00%25-000-42-00-4219DEVELOPMENT FEES - PW CAPITAL17,000 8,600 10,950 5,350 5,600 3,700 700 - 51,900 64,500 80.47%25-000-42-00-4220DEVELOPMENT FEES - PARK CAPITAL1,150 1,050 1,350 1,750 1,150 1,250 1,350 400 9,450 5,000 189.00%Fines & Forfeits25-000-43-00-4315 DUI FINES 350 217 1,100 700 350 64 - - 2,781 7,000 39.73%25-000-43-00-4316 ELECTRONIC CITATION FEES 74 32 68 70 76 58 72 - 450 800 56.25%Charges for Service25-000-44-00-4418 MOWING INCOME - - - 376 - - - - 376 2,000 18.78%25-000-44-00-4419 COMMUNITY DVLP CHARGEBACK - - - - - - - - - 31,000 0.00%25-000-44-00-4420 POLICE CHARGEBACK 7,644 7,644 7,644 7,644 7,644 7,644 7,644 7,644 61,155 91,732 66.67%25-000-44-00-4421 PUBLIC WORKS CHARGEBACK 8,333 8,333 8,333 8,333 8,333 8,333 8,333 8,333 66,667 100,000 66.67%25-000-44-00-4422PARKS & RECREATION CHARGEBACK- - - - - - - - - 88,866 0.00%25-000-44-00-4425COMPUTER REPLACEMENT CHARGEBACKS- - - - - - - - - 12,232 0.00%Investment Earnings25-000-45-00-4522 INVESTMENT EARNINGS - PARKS- - - - - - - - - 1,000 0.00%25-000-45-00-4550 GAIN ON INVESTMENT- - - - 105 - - - 105 - 0.00%Miscellaneous25-000-46-00-4692 MISC REIMB - PARK CAPITAL- - - - - - - - - 102,096 0.00%25-000-48-00-4852 MISC INCOME - PD CAPITAL- 666 - - - - - - 666 - 0.00%25-000-48-00-4854 MISC INCOME - PW CAPITAL- 93 - - - - - - 93 1,000 9.35%25-000-48-00-4855 MISC INCOME - PARKS CAPITAL- 588 - - - - - - 588 - 0.00%25-000-49-00-4920 SALE OF CAPITAL ASSETS - PD- - 695 - - - - - 695 - 0.00%25-000-49-00-4921 SALE OF CAPITAL ASSETS - PW- - - - - - - 30,903 30,903 - 0.00%25-000-49-00-4922 SALE OF CAPITAL ASSETS - PARKS- 4,000 - - - - - - 4,000 - 0.00%TOTAL REVENUES: VEHICLE & EQUIPMENT44,377 37,032 37,599 30,190 47,418 25,267 21,154 48,081 291,118 547,226 53.20%VEHICLE & EQUIPMENT EXPENDITURESPOLICE CAPITAL EXPENDITURESContractual Services25-205-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - 466 - - - - 466 8,750 5.33%Other Financing Uses11 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 2021Capital Outlay25-205-60-00-6060 EQUIPMENT - - - - - - - - - 50,000 0.00%25-205-60-00-6070 VEHICLES - 97,210 423 17,630 1,900 - - - 117,163 260,000 45.06%TOTAL EXPENDITURES: POLICE CAPITAL - 97,210 423 18,096 1,900 - - - 117,629 318,750 36.90%GENERAL GOVERNMENT CAPITAL EXPENDITURESContractual Services25-212-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - 8,336 16,162 - - 24,498 12,232 200.28%Capital Outlay25-212-60-00-6070 VEHICLES - - 31,070 - - 74,959 4,066 300 110,395 31,000 356.11%TOTAL EXPENDITURES: GENERAL GOVERNMENT - - 31,070 - 8,336 91,121 4,066 300 134,893 43,232 312.02%PUBLIC WORKS CAPITAL EXPENDITURESContractual Services25-215-54-00-5448 FILING FEES - - - - - - - - - 750 0.00%Supplies25-215-56-00-5620 OPERATING SUPPLIES - - - - - - - - - 1,000 0.00%Capital Outlay25-215-60-00-6060 EQUIPMENT - - - - - - 14,752 16,114 30,866 15,000 205.78%25-215-60-00-6070 VEHICLES 10,786 - - 45,477 - - - - 56,262 911,000 6.18%185 Wolf Street Building25-215-92-00-8000 PRINCIPAL PAYMENT 4,406 4,374 4,432 4,401 4,415 4,471 4,442 4,499 35,439 53,527 66.21%25-215-92-00-8050 INTEREST PAYMENT 1,377 1,409 1,351 1,382 1,368 1,312 1,341 1,284 10,825 15,869 68.21%TOTAL EXPENDITURES: PW CAPITAL16,569 5,783 5,783 51,260 5,783 5,783 20,535 21,897 133,393 997,146 13.38%PARK & RECREATION CAPITAL EXPENDITURESContractual Services25-225-54-00-5495 OUTSDE REPAIR & MAINTENANCE- - - - - - - - - 1,600 0.00%Capital Outlay25-225-60-00-6010 PARK IMPROVEMENTS- - - 5,799 513 (44) - - 6,268 152,096 4.12%25-225-60-00-6060 EQUIPMENT10,079 11,999 7,930 - - - - - 30,008 50,000 60.02%25-225-60-00-6070 VEHICLES- - - - - - - 7,257 7,257 313,000 2.32%185 Wolf Street Building25-225-92-00-8000 PRINCIPAL PAYMENT138 137 139 138 138 140 139 141 1,110 1,677 66.21%25-225-92-00-8050 INTEREST PAYMENT43 44 42 43 43 41 42 40 339 497 68.24%TOTAL EXPENDITURES: PARK & REC CAPITAL10,260 12,180 8,111 5,980 695 137 181 7,438 44,983 518,870 8.67%TOTAL FUND REVENUES 44,377 37,032 37,599 30,190 47,418 25,267 21,154 48,081 291,118 547,226 53.20%TOTAL FUND EXPENDITURES 26,829 115,173 45,388 75,336 16,714 97,041 24,783 29,635 430,898 1,877,998 22.94%FUND SURPLUS (DEFICIT) 17,548 (78,141) (7,789) (45,146) 30,705 (71,774) (3,629) 18,445 (139,780) (1,330,772) DEBT SERVICE REVENUES42-000-42-00-4208RECAPTURE FEES-WATER & SEWER1,075 1,000 900 1,625 775 875 700 200 7,150 8,000 89.38%42-000-49-00-4901 TRANSFER FROM GENERAL 26,781 26,781 26,781 26,781 26,781 26,781 26,781 26,781 214,250 321,375 66.67%TOTAL REVENUES: DEBT SERVICE 27,856 27,781 27,681 28,406 27,556 27,656 27,481 26,981 221,400 329,375 67.22%12 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 2021DEBT SERVICE EXPENDITURES42-420-54-00-5498 PAYING AGENT FEES - - - 475 - - - - 475 475 100.00%2014B Refunding Bond42-420-79-00-8000 PRINCIPAL PAYMENT - - - - - - - 310,000 310,000 310,000 100.00%42-420-79-00-8050 INTEREST PAYMENT - 9,450 - - - - - 9,450 18,900 18,900 100.00%TOTAL FUND REVENUES 27,856 27,781 27,681 28,406 27,556 27,656 27,481 26,981 221,400 329,375 67.22%TOTAL FUND EXPENDITURES - 9,450 - 475 - - - 319,450 329,375 329,375 100.00%FUND SURPLUS (DEFICIT) 27,856 18,331 27,681 27,931 27,556 27,656 27,481 (292,469) (107,975) - WATER FUND REVENUESCharges for Service51-000-41-00-4165 FEDERAL GRANTS - APRA FUNDS - - - - - - - - - 131,250 0.00%51-000-44-00-4424 WATER SALES 1,019 488,600 8,579 724,843 6,049 643,241 3,598 571,383 2,447,312 3,412,500 71.72%51-000-44-00-4425 BULK WATER SALES - - - - - - - 6,050 6,050 5,000 121.00%51-000-44-00-4426 LATE PENALTIES - WATER89 24,527 75 22,058 38 23,918 25 21,136 91,865 116,394 78.93%51-000-44-00-4430 WATER METER SALES25,990 24,500 19,535 38,935 15,860 19,800 15,325 4,400 164,345 60,000 273.91%51-000-44-00-4440 WATER INFRASTRUCTURE FEE259 140,106 416 140,979 464 142,086 400 143,361 568,071 820,000 69.28%51-000-44-00-4450 WATER CONNECTION FEES44,400 23,800 38,800 48,308 50,600 37,200 3,700 - 246,808 230,000 107.31%Investment Earnings51-000-45-00-4500 INVESTMENT EARNINGS38 87 113 145 127 142 134 109 894 3,000 29.82%51-000-45-00-4550 GAIN ON INVESTMENT- - - - 611 - - - 611 - 0.00%Miscellaneous51-000-46-00-4690MISCELLANEOUS REIMBURSEMENT- - - - - - 2,920 - 2,920 - 0.00%51-000-48-00-4820 RENTAL INCOME 8,513 11,178 5,538 8,513 11,489 5,538 8,557 11,532 70,858 102,644 69.03%51-000-48-00-4850 MISCELLANEOUS INCOME 56 404 - - - - - - 459 250 183.77%Other Financing Sources51-000-49-00-4923TRANSFER FROM CITY-WIDE CAPITAL8,713 8,713 8,713 8,713 8,713 8,713 8,713 8,713 69,705 104,558 66.67%51-000-49-00-4952 TRANSFER FROM SEWER 6,306 6,306 6,306 6,306 6,306 6,306 6,306 6,306 50,450 75,675 66.67%TOTAL REVENUES: WATER FUND 95,384 728,221 88,075 998,801 100,257 886,944 49,678 772,990 3,720,349 5,061,271 73.51%WATER OPERATIONS EXPENSESSalaries & Wages51-510-50-00-5010 SALARIES & WAGES 33,942 36,214 35,190 38,461 36,863 53,355 35,403 35,883 305,312 485,856 62.84%51-510-50-00-5015 PART-TIME SALARIES - 1,448 2,040 - - - - - 3,488 30,000 11.63%51-510-50-00-5020 OVERTIME 309 502 116 606 547 1,016 644 303 4,043 22,000 18.38%Benefits51-510-52-00-5212RETIREMENT PLAN CONTRIBUTION3,805 4,079 3,923 4,340 4,156 6,041 4,005 4,020 34,370 52,857 65.02%51-510-52-00-5214 FICA CONTRIBUTION 2,499 2,798 2,733 2,865 2,732 4,015 2,626 2,636 22,905 39,634 57.79%51-510-52-00-5216 GROUP HEALTH INSURANCE 17,462 19,964 10,425 9,671 10,031 11,473 11,425 9,892 100,342 107,242 93.57%51-510-52-00-5222 GROUP LIFE INSURANCE (20) 133 (20) 238 (20) 66 71 66 515 897 57.46%51-510-52-00-5223 DENTAL INSURANCE - 2,167 903 789 887 857 838 838 7,279 8,634 84.31%13 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202151-510-52-00-5224 VISION INSURANCE99 113 - 318 - 106 109 106 851 1,306 65.17%51-510-52-00-5230 UNEMPLOYMENT INSURANCE- - 576 - - - - - 576 2,000 28.80%51-510-52-00-5231 LIABILITY INSURANCE7,068 2,083 2,083 2,083 2,083 2,082 1,023 1,089 19,593 31,023 63.16%Contractual Services51-510-54-00-5401 ADMINISTRATIVE CHARGEBACK10,550 10,550 10,550 10,550 10,550 10,550 10,550 10,550 84,397 126,596 66.67%51-510-54-00-5412 TRAINING & CONFERENCES- - 240 - 745 86 - 816 1,887 9,200 20.51%51-510-54-00-5415 TRAVEL & LODGING- - - - - - - - - 4,000 0.00%51-510-54-00-5426 PUBLISHING & ADVERTISING- - - - - - - - - 500 0.00%51-510-54-00-5429 WATER SAMPLES- 434 510 605 456 594 749 584 3,932 8,000 49.15%51-510-54-00-5430 PRINTING & DUPLICATING- 487 107 518 2 485 15 66 1,680 3,250 51.70%51-510-54-00-5440 TELECOMMUNICATIONS- 3,302 3,734 6,867 735 6,828 742 7,144 29,351 40,000 73.38%51-510-54-00-5445 TREATMENT FACILITY SERVICES13,972 16,321 30,500 20,789 40,130 35,071 22,107 28,732 207,623 225,000 92.28%51-510-54-00-5448 FILING FEES134 469 134 - - 268 - - 1,005 3,000 33.50%51-510-54-00-5452 POSTAGE & SHIPPING3,050 516 2,735 47 80 3,359 3,340 271 13,396 20,000 66.98%51-510-54-00-5453BUILDING & GROUNDS CHARGEBACK- - - - - - - - - 14,774 0.00%51-510-54-00-5460 DUES & SUBSCRIPTIONS 371 2,458 - - - - - 495 3,324 2,500 132.96%51-510-54-00-5462 PROFESSIONAL SERVICES 6,230 4,813 6,855 5,824 4,789 11,283 4,991 3,854 48,639 166,000 29.30%51-510-54-00-5465 ENGINEERING SERVICES - - 4,415 7,350 8,534 - 38,325 6,194 64,817 75,000 86.42%51-510-54-00-5480 UTILITIES - - 27,032 27,009 27,176 28,366 25,999 26,247 161,831 312,700 51.75%51-510-54-00-5483 JULIE SERVICES - - - 1,645 - 1,645 - - 3,290 4,500 73.11%51-510-54-00-5485 RENTAL & LEASE PURCHASE 145 95 208 95 152 95 173 89 1,052 2,000 52.59%51-510-54-00-5488 OFFICE CLEANING - 103 105 108 108 - 215 108 745 1,329 56.09%51-510-54-00-5490VEHICLE MAINTENANCE SERVICES- - - - - - - - - 12,000 0.00%51-510-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - 12,709 - - 761 - 13,471 32,000 42.10%51-510-54-00-5498 PAYING AGENT FEES - - 349 475 - 475 - - 1,299 1,300 99.95%51-510-54-00-5499 BAD DEBT - - - - - - - - - 10,000 0.00%Supplies51-510-56-00-5600 WEARING APPAREL - 33 247 - - 391 209 841 1,721 5,000 34.42%51-510-56-00-5620 OPERATING SUPPLIES - 324 457 696 117 202 322 204 2,323 11,000 21.12%51-510-56-00-5628VEHICLE MAINTENANCE SUPPLIES- 2,797 532 1,945 - 192 - 549 6,014 2,500 240.57%51-510-56-00-5630 SMALL TOOLS & EQUIPMENT - - 96 - 43 64 182 48 432 8,400 5.15%51-510-56-00-5638 TREATMENT FACILITY SUPPLIES 5,282 8,659 14,358 19,108 15,637 19,580 12,214 27,371 122,209 191,425 63.84%51-510-56-00-5640 REPAIR & MAINTENANCE - 1,098 617 4,345 1,622 - 4,259 328 12,270 27,500 44.62%51-510-56-00-5664 METERS & PARTS - 1,205 5,036 32,576 28,252 10,206 34,948 31,693 143,917 100,000 143.92%51-510-56-00-5665 JULIE SUPPLIES - - - - 8 - 192 650 850 3,000 28.33%51-510-56-00-5695 GASOLINE - 285 646 3,365 1,395 1,341 1,634 1,852 10,519 21,400 49.15%Capital Outlay51-510-60-00-6015 WATER TOWER PAINTING - - - - - - - - - 20,000 0.00%51-510-60-00-6022 WELL REHABILITATIONS - - - - - - 2,195 2,976 5,170 192,000 2.69%51-510-60-00-6025ROAD TO BETTER ROADS PROGRAM- - 161,675 148,787 42,704 161,745 38,521 5,761 559,193 950,000 58.86%51-510-60-00-6059 US34 (IL RT47/ORCHARD) PROJECT - - - - - - - - - 21,000 0.00%14 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202151-510-60-00-6060 EQUIPMENT- - - 158 611 - 24,996 717 26,481 463,000 5.72%51-510-60-00-6066RTE 71 WATERMAIN REPLACEMENT- - - - - - - - - 33,208 0.00%51-510-60-00-6070 VEHICLES - - - - - 3,200 - - 3,200 100,000 3.20%51-510-60-00-6079 ROUTE 47 EXPANSION 3,781 3,781 3,781 3,781 3,781 3,781 3,781 3,781 30,248 45,372 66.67%51-510-60-00-6081CATION EXCHANGE MEDIA REPLACEMENT- - - - - - - 402 402 216,000 0.19%2015A Bond51-510-77-00-8000 PRINCIPAL PAYMENT - - - - - - 312,545 - 312,545 312,545 100.00%51-510-77-00-8050 INTEREST PAYMENT 64,127 - - - - - 64,127 - 128,254 128,254 100.00%2016 Refunding Bond 51-510-85-00-8000 PRINCIPAL PAYMENT - - - - - - - 1,040,000 1,040,000 1,040,000 100.00%51-510-85-00-8050 INTEREST PAYMENT - 29,325 - - - - - 29,325 58,650 58,650 100.00%IEPA Loan L17-15630051-510-89-00-8000 PRINCIPAL PAYMENT - - - 54,530 - - - - 54,530 109,743 49.69%51-510-89-00-8050 INTEREST PAYMENT - - - 7,985 - - - - 7,985 15,288 52.23%2014C Refunding Bond51-510-94-00-8000 PRINCIPAL PAYMENT - - - - - - - 135,000 135,000 135,000 100.00%51-510-94-00-8050 INTEREST PAYMENT - 8,175 - - - - - 8,175 16,350 16,350 100.00%TOTAL FUND REVENUES95,384 728,221 88,075 998,801 100,257 886,944 49,678 772,990 3,720,349 5,061,271 73.51%TOTAL FUND EXPENSES172,807 164,730 332,887 431,240 244,904 378,817 664,237 1,429,657 3,819,280 6,081,733 62.80%FUND SURPLUS (DEFICIT)(77,423) 563,490 (244,812) 567,561 (144,648) 508,127 (614,559) (656,667) (98,931) (1,020,462) SEWER FUND REVENUESCharges for Service52-000-41-00-4165 FEDERAL GRANTS - ARPA FUNDS- - - - - - - - - 84,500 0.00%52-000-44-00-4435 SEWER MAINTENANCE FEES187 175,357 350 176,807 353 177,865 201 179,654 710,774 1,055,596 67.33%52-000-44-00-4440 SEWER INFRASTRUCTURE FEE127 68,526 198 68,961 220 69,377 184 69,972 277,564 395,000 70.27%52-000-44-00-4455 SW CONNECTION FEES - OPS8,900 10,300 12,800 15,600 9,300 11,700 13,200 4,000 85,800 23,300 368.24%52-000-44-00-4456 SW CONNECTION FEES - CAPITAL21,600 7,200 7,200 14,400 16,200 10,800 1,800 - 79,200 180,000 44.00%52-000-44-00-4462 LATE PENALTIES - SEWER12 3,495 11 3,261 5 2,960 3 2,864 12,611 15,957 79.03%Investment Earnings52-000-45-00-4500 INVESTMENT EARNINGS7 13 17 27 32 37 40 37 211 1,500 14.04%52-000-45-00-4550 GAIN ON INVESTMENT- - - - 2,874 - - - 2,874 - 0.00%Other Financing Sources52-000-46-00-4690 REIMB - MISCELLANEOUS~- - - - - - 1,683 - 1,683 - 0.00%52-000-48-00-4850 MISCELLANEOUS INCOME~- 229 - - - - - - 229 - 0.00%52-000-49-00-4901 TRANSFER FROM GENERAL 43,312 43,312 43,312 43,312 43,312 43,312 43,312 43,312 346,499 519,749 66.67%TOTAL REVENUES: SEWER FUND 74,145 308,433 63,887 322,369 72,296 316,052 60,423 299,840 1,517,444 2,275,602 66.68%SEWER OPERATIONS EXPENSESSalaries & Wages52-520-50-00-5010 SALARIES & WAGES 18,560 19,518 20,334 18,874 19,378 32,188 19,725 20,119 168,695 271,613 62.11%52-520-50-00-5015 PART-TIME SALARIES - - - - - - - - - 6,720 0.00%15 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202152-520-50-00-5020 OVERTIME- - 149 73 100 97 66 19 502 500 100.41%Benefits52-520-52-00-5212RETIREMENT PLAN CONTRIBUTION2,062 2,168 2,276 2,105 2,164 3,587 2,199 2,237 18,798 28,321 66.37%52-520-52-00-5214 FICA CONTRIBUTION 1,352 1,426 1,497 1,380 1,421 2,398 1,443 1,469 12,385 20,151 61.46%52-520-52-00-5216 GROUP HEALTH INSURANCE 10,325 8,889 4,342 3,830 3,278 4,863 4,731 3,490 43,749 80,510 54.34%52-520-52-00-5222 GROUP LIFE INSURANCE (67) 135 (67) 253 (67) 39 44 39 309 529 58.44%52-520-52-00-5223 DENTAL INSURANCE - 898 299 322 322 340 322 322 2,825 5,527 51.11%52-520-52-00-5224 VISION INSURANCE 66 66 - 199 - 66 70 66 534 830 64.28%52-520-52-00-5230 UNEMPLOYMENT INSURANCE - - 303 - - - - - 303 850 35.65%52-520-52-00-5231 LIABILITY INSURANCE 3,345 941 941 941 941 940 462 492 9,003 15,036 59.88%Contractual Services52-520-54-00-5401 ADMINISTRATIVE CHARGEBACK 3,797 3,797 3,797 3,797 3,797 3,797 3,797 3,797 30,375 45,563 66.67%52-520-54-00-5412 TRAINING & CONFERENCES - - - 30 - - - - 30 3,500 0.86%52-520-54-00-5415 TRAVEL & LODGING- - - - - - - - - 3,000 0.00%52-520-54-00-5430 PRINTING & DUPLICATING- 230 50 240 2 228 7 34 791 1,500 52.70%52-520-54-00-5440 TELECOMMUNICATIONS- 606 642 1,410 806 1,140 269 1,694 6,566 13,500 48.64%52-520-54-00-5444 LIFT STATION SERVICES92 6,417 9,580 4,907 381 515 4,516 513 26,920 36,000 74.78%52-520-54-00-5462BUILDINGS & GROUNDS CHARGEBACK- - - - - - - - - 14,774 0.00%52-520-54-00-5462 PROFESSIONAL SERVICES 2,771 2,331 1,867 2,674 2,242 1,483 2,328 1,624 17,321 35,500 48.79%52-520-54-00-5480 UTILITIES - - 1,004 1,070 1,016 984 1,275 1,530 6,879 25,249 27.25%52-520-54-00-5483 JULIE SERVICES - - - 1,645 - 1,645 - - 3,290 4,500 73.11%52-520-54-00-5485 RENTAL & LEASE PURCHASE 69 57 170 57 57 57 135 52 655 1,500 43.64%52-520-54-00-5488 OFFICE CLEANING - 103 105 108 108 - 215 108 745 1,329 56.09%52-520-54-00-5490VEHICLE MAINTENANCE SERVICES- 1,929 - - - - - 1,929 10,000 19.29%52-520-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - - - 350 - 350 16,000 2.19%52-520-54-00-5498 PAYING AGENT FEES - - - - - - 689 689 750 91.80%52-520-54-00-5499 BAD DEBT - - - - - - - - 2,000 0.00%Supplies52-520-56-00-5600 WEARING APPAREL - 401 363 138 20 - 45 643 1,609 3,980 40.44%52-520-56-00-5610 OFFICE SUPPLIES - - 26 146 72 307 49 110 709 1,250 56.71%52-520-56-00-5613 LIFT STATION MAINTENANCE - - 39 - - 2,737 3,088 380 6,244 8,000 78.05%52-520-56-00-5620 OPERATING SUPPLIES - 170 242 278 915 783 393 110 2,891 9,500 30.43%52-520-56-00-5628VEHICLE MAINTENANCE SUPPLIES- 627 209 155 2,083 165 1,956 719 5,913 10,000 59.13%52-520-56-00-5630 SMALL TOOLS & EQUIPMENT - - 269 - 389 - 438 921 2,017 5,600 36.02%52-520-56-00-5640 REPAIR & MAINTENANCE - - - - 193 - - - 193 5,000 3.86%52-520-56-00-5665 JULIE SUPPLIES - - - - - - - 650 650 2,233 29.11%52-520-56-00-5695 GASOLINE - 285 - 3,365 1,076 615 2,394 1,302 9,037 20,000 45.18%Capital Outlay52-520-60-00-6001 SCADA SYSTEM - - - - 43,783 - - - 43,783 67,000 65.35%52-520-60-00-6059US 34 (IL RT47/ORCHARD) PROJECT- - - - - - - - - 1,100 0.00%52-520-60-00-6060 EQUIPMENT - - - - - - - - - 82,000 0.00%16 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202152-520-60-00-6070 VEHICLES- - - - - - - - - 100,000 0.00%52-520-60-00-6066RTE 71 SEWER MAIN REPLACEMENT- - - - - - - - - 68,721 0.00%52-520-60-00-6079 ROUTE 47 EXPANSION 1,873 1,873 1,873 1,873 1,873 1,873 1,873 1,873 14,988 22,488 66.65%2003 IRBB Debt Certificates52-520-90-00-8000 PRINCIPAL PAYMENT - - - - - - - - - 150,000 0.00%52-520-90-00-8050 INTEREST PAYMENT - - 7,855 - - - - - 7,855 15,710 50.00%2011 Refunding Bond52-520-92-00-8000 PRINCIPAL PAYMENT - - - - - - - 920,000 920,000 920,000 100.00%52-520-92-00-8050 INTEREST PAYMENT - 107,535 - - - - - 107,535 215,070 215,070 100.00%Other Financing Uses52-520-99-00-9951 TRANSFER TO WATER 6,306 6,306 6,306 6,306 6,306 6,306 6,306 6,306 50,450 75,675 66.67%TOTAL FUND REVENUES 74,145 308,433 63,887 322,369 72,296 316,052 60,423 299,840 1,517,444 2,275,602 66.68%TOTAL FUND EXPENSES 50,553 164,781 66,399 56,174 92,654 67,154 58,494 1,078,842 1,635,050 2,428,579 67.33%FUND SURPLUS (DEFICIT)23,592 143,652 (2,512) 266,196 (20,358) 248,897 1,929 (779,002) (117,606) (152,977) LAND CASH REVENUES72-000-47-00-4701 WHITE OAK- - - - - - - - - 1,406 0.00%72-000-47-00-4702 WHISPERING MEADOWS- - - - - - - - - 4,699 0.00%72-000-47-00-4704 BLACKBERRY WOODS- - - 1,136 - - - - 1,136 1,932 58.82%72-000-47-00-4706 CALEDONIA- - - - - - - - - 4,698 0.00%72-000-47-00-4708 COUNTRY HILLS- - - - - - - - - 4,358 0.00%72-000-47-00-4725 HEARTLAND MEADOWS- - - - - - - - - 3,522 0.00%72-000-47-00-4736 BRIARWOOD- - - - - - - - - 5,145 0.00%72-000-48-00-4850 MISCELLANEOUS INCOME- 193 - - - - - - 193 - 0.00%TOTAL REVENUES: LAND CASH - 193 - 1,136 - - - - 1,329 25,760 5.16%LAND CASH EXPENDITURES72-720-60-00-6067BLACKBERRY CREEK NATURE PRESERVE- - - - - - - - - 5,000 0.00%TOTAL FUND REVENUES - 193 - 1,136 - - - - 1,329 25,760 5.16%TOTAL FUND EXPENDITURES - - - - - - - - - 5,000 0.00%FUND SURPLUS (DEFICIT) - 193 - 1,136 - - - - 1,329 20,760 PARK & RECREATION REVENUESCharges for Service79-000-41-00-4165 FEDERAL GRANT - ARPA FUNDS - - - - - - - - - 334,250 0.00%79-000-44-00-4402 SPECIAL EVENTS 11,700 17,656 27,788 - 45 6,425 7,005 45 70,664 90,000 78.52%79-000-44-00-4403 CHILD DEVELOPMENT 5,330 12,348 1,638 12,251 12,530 12,769 11,834 11,570 80,269 145,000 55.36%79-000-44-00-4404 ATHLETICS AND FITNESS 14,764 55,314 42,939 8,777 3,994 4,533 14,361 1,215 145,896 370,000 39.43%79-000-44-00-4441 CONCESSION REVENUE 4,235 7,560 3,878 1,631 3,646 1,649 - - 22,598 45,000 50.22%Investment Earnings79-000-45-00-4500 INVESTMENT EARNINGS7 4 9 12 8 10 5 6 60 250 24.17%17 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 2021Reimbursements79-000-46-00-4690 REIMB - MISCELLANEOUS - - - - - 1,057 2,933 - 3,991 - 0.00%Miscellaneous79-000-48-00-4820 RENTAL INCOME - 54,849 1,700 1,700 700 1,700 700 700 62,049 66,209 93.72%79-000-48-00-4825 PARK RENTALS 785 932 4,638 1,392 535 617 309 760 9,968 17,500 56.96%79-000-48-00-4843 HOMETOWN DAYS 1,675 3,075 2,700 8,080 124,044 - 6,102 - 145,676 120,000 121.40%79-000-48-00-4846 SPONSORSHIPS & DONATIONS - 5,450 350 1,150 250 - - - 7,200 15,000 48.00%79-000-48-00-4850 MISCELLANEOUS INCOME 109 2,017 - 2,088 18 792 - - 5,025 5,000 100.49%Other Financing Sources79-000-49-00-4901 TRANSFER FROM GENERAL 119,571 119,571 119,571 119,571 119,571 119,571 119,571 119,571 956,566 1,434,849 66.67%TOTAL REVENUES: PARK & RECREATION 158,176 278,775 205,210 156,652 265,340 149,122 162,819 133,866 1,509,961 2,643,058 57.13%PARKS DEPARTMENT EXPENDITURESSalaries & Wages79-790-50-00-5010 SALARIES & WAGES 46,271 46,406 46,414 44,746 44,745 68,386 45,635 48,781 391,383 659,709 59.33%79-790-50-00-5015 PART-TIME SALARIES2,832 5,745 7,440 7,313 5,940 7,956 4,036 1,920 43,182 62,500 69.09%79-790-50-00-5020 OVERTIME58 - 769 - 1,314 590 548 - 3,279 5,000 65.58%Benefits79-790-52-00-5212RETIREMENT PLAN CONTRIBUTION5,324 5,337 5,402 5,110 5,282 7,927 5,305 5,544 45,231 70,935 63.76%79-790-52-00-5214 FICA CONTRIBUTION 3,643 3,872 4,061 3,865 3,853 5,775 3,724 3,761 32,553 53,594 60.74%79-790-52-00-5216 GROUP HEALTH INSURANCE 22,007 22,292 10,989 10,684 14,252 11,225 10,285 10,122 111,855 173,195 64.58%79-790-52-00-5222 GROUP LIFE INSURANCE - 142 - 250 - 83 83 83 641 1,149 55.82%79-790-52-00-5223 DENTAL INSURANCE - 2,563 854 854 854 854 854 854 7,690 11,605 66.26%79-790-52-00-5224 VISION INSURANCE 128 128 - 384 - 128 128 128 1,025 1,734 59.11%Contractual Services79-790-54-00-5412 TRAINING & CONFERENCES - - - - - - - - - 9,000 0.00%79-790-54-00-5415 TRAVEL & LODGING - - - - - - - - - 3,000 0.00%79-790-54-00-5422VEHICLE & EQUIPMENT CHARGEBACK- - - - - - - - - 88,866 0.00%79-790-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - - - - 0.00%79-790-54-00-5440 TELECOMMUNICATIONS - 691 1,191 727 727 1,182 772 727 6,017 8,250 72.94%79-790-54-00-5462 PROFESSIONAL SERVICES 510 589 634 3,141 829 578 576 858 7,715 11,400 67.68%79-790-54-00-5466 LEGAL SERVICES - - - - - - - - - 1,000 0.00%79-790-54-00-5485 RENTAL & LEASE PURCHASE 95 95 5,645 1,037 95 99 95 - 7,160 8,055 88.88%79-790-54-00-5488 OFFICE CLEANING - 341 344 352 352 - 703 105 2,195 3,487 62.95%79-790-54-00-5495OUTSIDE REPAIR & MAINTENANCE- 53 88 16 3,357 1,254 4,236 272 9,276 40,000 23.19%Supplies79-790-56-00-5600 WEARING APPAREL - - 312 125 274 - 191 754 1,656 6,220 26.63%79-790-56-00-5620 OPERATING SUPPLIES - 775 472 1,615 1,500 196 1,198 223 5,978 25,000 23.91%79-790-56-00-5630 SMALL TOOLS & EQUIPMENT - 17 178 44 145 705 652 302 2,043 11,000 18.57%79-790-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - - - - - - - 0.00%79-790-56-00-5640 REPAIR & MAINTENANCE 659 11,336 10,413 5,166 6,690 4,322 13,883 8,965 61,433 71,000 86.53%79-790-56-00-5646 ATHLETIC FIELDS & EQUIPMENT - 326 - 4,153 7,760 6,852 - 1,700 20,792 55,000 37.80%18 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202179-790-56-00-5695 GASOLINE- 955 3,517 4,091 2,751 3,807 4,702 2,361 22,184 21,824 101.65%TOTAL EXPENDITURES: PARKS DEPARTMENT81,526 101,661 98,723 93,673 100,719 121,920 97,607 87,460 783,289 1,402,523 55.85%RECREATION DEPARTMENT EXPENDITURESSalaries & Wages79-795-50-00-5010 SALARIES & WAGES28,258 24,483 25,867 28,256 28,256 44,254 27,829 29,764 236,967 386,753 61.27%79-795-50-00-5015 PART-TIME SALARIES33 496 468 - 2,240 - 193 - 3,429 23,500 14.59%79-795-50-00-5045 CONCESSION WAGES680 2,591 2,298 - 672 1,001 39 - 7,281 15,000 48.54%79-795-50-00-5046 PRE-SCHOOL WAGES2,399 656 1,013 540 1,025 8,108 5,731 3,915 23,387 40,000 58.47%79-795-50-00-5052 INSTRUCTORS WAGES2,113 1,219 1,193 1,525 987 2,440 579 - 10,055 40,000 25.14%Benefits79-795-52-00-5212RETIREMENT PLAN CONTRIBUTION3,148 2,737 2,893 3,289 3,236 5,243 3,103 3,318 26,967 45,446 59.34%79-795-52-00-5214 FICA CONTRIBUTION 2,492 2,211 2,320 2,271 2,476 4,234 2,575 2,522 21,099 37,238 56.66%79-795-52-00-5216 GROUP HEALTH INSURANCE 12,962 9,856 4,148 5,343 4,372 5,058 4,902 4,453 51,093 107,479 47.54%79-795-52-00-5222 GROUP LIFE INSURANCE (41) 109 (41) 242 (41) 62 52 52 395 748 52.83%79-795-52-00-5223 DENTAL INSURANCE - 1,279 455 492 455 388 388 388 3,846 7,685 50.05%79-795-52-00-5224 VISION INSURANCE 72 59 - 209 - 72 62 62 536 1,156 46.38%Contractual Services79-795-54-00-5412 TRAINING & CONFERENCES - - 824 14 - 14 179 - 1,032 5,000 20.64%79-795-54-00-5415 TRAVEL & LODGING - - - - - - - - - 3,000 0.00%79-795-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - - - 1,770 0.00%79-795-54-00-5426 PUBLISHING & ADVERTISING 3,500 527 - 264 854 265 790 1,112 7,311 55,000 13.29%79-795-54-00-5440 TELECOMMUNICATIONS - 681 679 1,610 868 1,258 780 1,559 7,435 8,750 84.97%79-795-54-00-5447 SCHOLARSHIPS - - - - - - - - - 2,500 0.00%79-795-54-00-5452 POSTAGE & SHIPPING 67 259 74 72 65 181 104 126 948 3,500 27.07%79-795-54-00-5460 DUES & SUBSCRIPTIONS - 39 - - - - 675 1,494 2,208 3,000 73.60%79-795-54-00-5462 PROFESSIONAL SERVICES 2,151 12,117 19,320 6,036 10,743 7,850 3,661 4,745 66,624 140,000 47.59%79-795-54-00-5480 UTILITIES - 172 441 615 328 429 835 764 3,584 14,072 25.47%79-795-54-00-5485 RENTAL & LEASE PURCHASE 95 95 155 95 95 155 95 - 783 3,000 26.09%79-795-54-00-5488 OFFICE CLEANING - 619 622 630 600 - 1,260 683 4,414 7,938 55.60%79-795-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 12 - 306 400 16 70 804 3,000 26.79%Supplies79-795-56-00-5602 HOMETOWN DAYS SUPPLIES 9,475 - 602 36,275 74,584 3,823 2,226 889 127,875 120,000 106.56%79-795-56-00-5606 PROGRAM SUPPLIES 13,300 47,638 21,931 9,203 4,416 21,267 13,538 10,434 141,728 200,000 70.86%79-795-56-00-5607 CONCESSION SUPPLIES 350 492 1,945 779 3,380 1,348 (181) - 8,113 18,000 45.07%79-795-56-00-5610 OFFICE SUPPLIES - - 52 76 247 227 210 595 1,407 3,000 46.91%79-795-56-00-5620 OPERATING SUPPLIES - 3,170 3,466 2,520 2,378 2,807 2,883 1,917 19,141 15,000 127.61%19 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202179-795-56-00-5640 REPAIR & MAINTENANCE- - 6 52 458 198 81 100 894 2,000 44.72%TOTAL EXPENDITURES: RECREATION DEPARTMENT81,053 111,505 90,745 100,408 142,998 111,082 72,604 68,961 779,355 1,313,535 59.33%TOTAL FUND REVENUES158,176 278,775 205,210 156,652 265,340 149,122 162,819 133,866 1,509,961 2,643,058 57.13%TOTAL FUND EXPENDITURES162,579 213,166 189,468 194,081 243,717 233,002 170,211 156,421 1,562,645 2,716,058 57.53%FUND SURPLUS (DEFICIT)(4,403) 65,610 15,742 (37,429) 21,623 (83,880) (7,392) (22,555) (52,683) (73,000) LIBRARY OPERATIONS REVENUESTaxes82-000-40-00-4000 PROPERTY TAXES 36,449 366,781 11,201 30,247 312,477 11,654 5,438 - 774,248 776,734 99.68%82-000-40-00-4083 PROPERTY TAXES-DEBT SERVICE39,429 396,774 12,117 32,721 338,029 12,607 5,883 - 837,560 836,024 100.18%Intergovernmental82-000-41-00-4120 PERSONAL PROPERTY TAX2,085 - 1,519 193 - 2,531 - 525 6,854 5,250 130.55%82-000-41-00-4160 FEDERAL GRANTS- - - - 764 - - - 764 - 0.00%82-000-41-00-4170 STATE GRANTS- - - 24,958 - - - - 24,958 21,151 118.00%Fines & Forfeits82-000-43-00-4330 LIBRARY FINES557 485 238 1,215 152 1,466 228 140 4,481 8,500 52.71%Charges for Service82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS1,435 991 - 2,735 - 1,431 - 799 7,391 8,500 86.96%82-000-44-00-4422 COPY FEES271 297 - 547 287 212 107 135 1,857 3,800 48.87%82-000-44-00-4438 PROGRAM FEES- - - 11 - 3 7 5 26 - 0.00%Investment Earnings82-000-45-00-4500 INVESTMENT EARNINGS41 44 64 61 72 85 86 89 542 2,000 27.11%82-000-45-00-4550 GAIN ON INVESTMENT- - - - 355 - - - 355 - 0.00%Miscellaneous82-000-48-00-4820 RENTAL INCOME- - - - 75 - - - 75 1,750 4.29%82-000-48-00-4850 MISCELLANEOUS INCOME98 374 175 360 249 245 111 206 1,818 2,000 90.90%Other Financing Sources82-000-49-00-4901 TRANSFER FROM GENERAL1,775 1,775 2,139 1,775 1,775 1,774 872 928 12,815 26,993 47.48%TOTAL REVENUES: LIBRARY 82,141 767,522 27,453 94,824 654,234 32,009 12,733 2,829 1,673,744 1,692,702 98.88%LIBRARY OPERATIONS EXPENDITURESSalaries & Wages82-820-50-00-5010 SALARIES & WAGES17,137 17,567 19,173 21,179 21,452 32,178 21,452 21,452 171,590 286,470 59.90%82-820-50-00-5015 PART-TIME SALARIES12,796 12,339 12,568 12,770 11,441 21,376 13,189 13,058 109,539 195,544 56.02%Benefits82-820-52-00-5212RETIREMENT PLAN CONTRIBUTION1,904 1,952 2,130 2,353 2,383 3,575 2,383 2,383 19,064 32,180 59.24%82-820-52-00-5214 FICA CONTRIBUTION 2,219 2,217 2,357 2,521 2,440 4,021 2,574 2,558 20,908 35,685 58.59%82-820-52-00-5216 GROUP HEALTH INSURANCE 11,119 12,186 6,145 7,145 7,266 6,543 6,047 7,287 63,739 105,501 60.42%82-820-52-00-5222 GROUP LIFE INSURANCE - 66 - 131 - 52 47 47 343 377 90.94%82-820-52-00-5223 DENTAL INSURANCE - 1,439 480 554 517 517 517 616 4,637 7,079 65.51%82-820-52-00-5224 VISION INSURANCE 34 72 - 228 - 78 78 78 568 1,088 52.25%82-820-52-00-5230 UNEMPLOYMENT INSURANCE - - 364 - - - - - 364 1,000 36.40%82-820-52-00-5231 LIABILITY INSURANCE 2,114 1,775 1,775 1,775 1,775 1,774 872 928 12,790 25,993 49.21%20 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 2021Contractual Services82-820-54-00-5412 TRAINING & CONFERENCES - - - - 20 260 - 22 302 3,000 10.06%82-820-54-00-5415 TRAVEL & LODGING - - - - - - 82 20 102 1,500 6.78%82-820-54-00-5426 PUBLISHING & ADVERTISING - - 167 - - - - - 167 2,500 6.68%82-820-54-00-5440 TELECOMMUNICATIONS - 426 - 252 293 161 600 161 1,893 7,200 26.29%82-820-54-00-5452 POSTAGE & SHIPPING - 12 6 180 34 6 131 24 393 750 52.36%82-820-54-00-5460 DUES & SUBSCRIPTIONS 569 1,371 1,492 13 172 1,863 155 13 5,647 11,000 51.34%82-820-54-00-5462 PROFESSIONAL SERVICES 1,262 2,982 2,767 3,973 4,312 1,157 4,996 6,736 28,185 40,000 70.46%82-820-54-00-5466 LEGAL SERVICES - - - 2,138 - - 788 - 2,925 3,000 97.50%82-820-54-00-5468 AUTOMATION 2,534 - 4,748 - - - 4,464 - 11,747 20,000 58.73%82-820-54-00-5480 UTILITIES - - 2,406 1,343 1,392 1,600 2,145 2,630 11,516 12,351 93.24%82-820-54-00-5495OUTSIDE REPAIR & MAINTENANCE1,033 2,347 5,905 2,775 270 1,635 5,977 - 19,942 50,000 39.88%82-820-54-00-5498 PAYING AGENT FEES - 1,100 589 - - - - - 1,689 1,700 99.32%Supplies82-820-56-00-5610 OFFICE SUPPLIES - 454 193 168 866 554 65 511 2,811 8,000 35.14%82-820-56-00-5620 OPERATING SUPPLIES - 446 - - 240 36 29 125 875 4,000 21.88%82-820-56-00-5621 CUSTODIAL SUPPLIES - 28 103 169 289 26 692 428 1,734 7,000 24.78%82-820-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - 807 - 2,043 125 2,975 2,000 148.73%82-820-56-00-5671 LIBRARY PROGRAMMING - 26 180 - - - 97 - 303 2,000 15.15%82-820-56-00-5675 EMPLOYEE RECOGNITION - - - - - - - 20 20 300 6.67%82-820-56-00-5685 DVD'S - - - - - - - - - 500 0.00%82-820-56-00-5686 BOOKS - - - 272 - 69 22 10 373 1,500 24.89%2006 Bond82-820-84-00-8000 PRINCIPAL PAYMENT - - - - - - - 75,000 75,000 75,000 100.00%82-820-84-00-8050 INTEREST PAYMENT - 8,338 - - - - - 8,338 16,675 16,675 100.00%2013 Refunding Bond82-820-99-00-8000 PRINCIPAL PAYMENT - - - - - - - 645,000 645,000 645,000 100.00%82-820-99-00-8050 INTEREST PAYMENT - 51,775 - - - - - 51,775 103,550 103,550 100.00%TOTAL FUND REVENUES82,141 767,522 27,453 94,824 654,234 32,009 12,733 2,829 1,673,744 1,692,702 98.88%TOTAL FUND EXPENDITURES52,721 118,916 63,548 59,939 55,969 77,482 69,446 839,347 1,337,366 1,709,443 78.23%FUND SURPLUS (DEFICIT)29,420 648,606 (36,095) 34,884 598,266 (45,473) (56,713) (836,518) 336,378 (16,741) LIBRARY CAPITAL REVENUES84-000-42-00-4214 DEVELOPMENT FEES10,300 10,300 13,150 16,650 9,750 11,800 13,250 4,000 89,200 50,000 178.40%84-000-45-00-4500 INVESTMENT EARNINGS13 14 16 16 16 18 17 17 128 200 63.92%84-000-48-00-4850 MISCELLANEOUS INCOME- 31 - - - - - - 31 - 0.00%TOTAL REVENUES: LIBRARY CAPITAL10,313 10,346 13,166 16,666 9,766 11,818 13,267 4,017 89,359 50,200 178.01%LIBRARY CAPITAL EXPENDITURES84-840-54-00-5460 E-BOOK SUBSCRIPTIONS- - - - - - - - - 3,500 0.00%84-840-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - - - 9,600 9,499 19,099 15,000 127.33%21 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202184-840-56-00-5683 AUDIO BOOKS- 20 265 231 210 425 888 475 2,514 3,500 71.82%84-840-56-00-5684 COMPACT DISCS & OTHER MUSIC- - - - - 34 - 11 45 500 8.99%84-840-56-00-5685 DVD'S- 121 181 261 241 204 163 485 1,657 3,000 55.22%84-840-56-00-5686 BOOKS- 2,239 1,090 2,386 4,892 1,134 4,226 4,218 20,186 50,000 40.37%84-840-60-00-6020 BUILDING IMPROVEMENTS- - - 866 - - - 18,050 18,916 20,000 94.58%TOTAL FUND REVENUES10,313 10,346 13,166 16,666 9,766 11,818 13,267 4,017 89,359 50,200 178.01%TOTAL FUND EXPENDITURES- 2,380 1,537 3,743 5,343 1,798 14,878 32,738 62,417 95,500 65.36%FUND SURPLUS (DEFICIT)10,313 7,965 11,629 12,922 4,423 10,020 (1,611) (28,721) 26,943 (45,300) COUNTRYSIDE TIF REVENUES87-000-40-00-4000 PROPERTY TAXES- 56,774 573 - 168,913 24,104 2 - 250,366 260,727 96.03%TOTAL REVENUES: COUNTRYSIDE TIF- 56,774 573 - 168,913 24,104 2 - 250,366 260,727 96.03%COUNTRYSIDE TIF EXPENDITURESContractual Services87-870-54-00-5401 ADMINISTRATIVE CHARGEBACK948 948 948 948 948 948 948 948 7,587 11,381 66.67%87-870-54-00-5462 PROFESSIONAL SERVICES- - - - - - 187 18 205 2,000 10.23%87-870-54-00-5498 PAYING AGENT FEES- - 126 - - - - 535 661 700 94.38%2015A Bond87-870-77-00-8000 PRINCIPAL PAYMENT - - - - - - 112,455 - 112,455 112,455 100.00%87-870-77-00-8050 INTEREST PAYMENT 23,073 - - - - - 23,073 - 46,146 46,146 100.00%2014 Refunding Bond87-870-93-00-8050 INTEREST PAYMENT 25,358 - - - - - 25,358 - 50,715 50,715 100.00%TOTAL FUND REVENUES- 56,774 573 - 168,913 24,104 2 - 250,366 260,727 96.03%TOTAL FUND EXPENDITURES49,379 948 1,074 948 948 948 162,021 1,501 217,769 223,397 97.48%FUND SURPLUS (DEFICIT)(49,379) 55,825 (501) (948) 167,964 23,156 (162,019) (1,501) 32,597 37,330 DOWNTOWN TIF REVENUES88-000-40-00-4000 PROPERTY TAXES7,651 48,602 1,303 590 37,770 349 530 - 96,795 70,000 138.28%TOTAL REVENUES: DOWNTOWN TIF 7,651 48,602 1,303 590 37,770 349 530 - 96,795 70,000 138.28%DOWNTOWN TIF EXPENDITURESContractual Services88-880-54-00-5401 ADMINISTRATIVE CHARGEBACK2,918 2,918 2,918 2,918 2,918 2,918 2,918 2,918 23,347 35,020 66.67%88-880-54-00-5425 TIF INCENTIVE PAYOUT- - - - - 36,562 - - 36,562 27,820 131.42%88-880-54-00-5462 PROFESSIONAL SERVICES- 330 - - - - 269 18 617 5,000 12.34%Capital Outlay88-880-60-00-6000 PROJECT COSTS- - - - - - - - - 10,000 0.00%88-880-60-00-6079 ROUTE 47 EXPANSION624 624 624 624 624 624 624 624 4,992 7,488 66.67%FNBO Loan - 102 E Van Emmon Building88-880-81-00-8000 PRINCIPAL PAYMENT - 200,000 - - - - - - 200,000 200,000 100.00%22 % of Fiscal Year8% 17% 25% 33% 42% 50% 58% 67%Year-to-Date FISCAL YEAR 2022 ACCOUNT NUMBER DESCRIPTION May-21 June-21 July-21 August-21 September-21 October-21 November-21 December-21Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2022 BUDGET REPORTFor the Month Ended December 31, 202188-880-81-00-8050 INTEREST PAYMENT - 6,083 - - - - - - 6,083 6,084 99.99%TOTAL FUND REVENUES7,651 48,602 1,303 590 37,770 349 530 - 96,795 70,000 138.28%TOTAL FUND EXPENDITURES3,542 209,956 3,542 3,542 3,542 40,104 3,812 3,560 271,601 291,412 93.20%FUND SURPLUS (DEFICIT)4,109 (161,354) (2,239) (2,953) 34,227 (39,755) (3,281) (3,560) (174,806) (221,412) DOWNTOWN TIF II REVENUES89-000-40-00-4000 PROPERTY TAXES1,405 40,247 1,309 319 32,018 262 3,204 - 78,764 48,526 162.31%TOTAL REVENUES: DOWNTOWN TIF II1,405 40,247 1,309 319 32,018 262 3,204 - 78,764 48,526 162.31%DOWNTOWN TIF II EXPENDITURES89-890-54-00-5425 TIF INCENTIVE PAYOUT17,500 - 1,805 - - - 17,500 - 36,805 25,500 144.33%89-890-54-00-5462 PROFESSIONAL SERVICES- 88 - 55 - 198 269 106 716 5,000 14.32%TOTAL FUND REVENUES1,405 40,247 1,309 319 32,018 262 3,204 - 78,764 48,526 162.31%TOTAL FUND EXPENDITURES17,500 88 1,805 55 - 198 17,769 106 37,521 30,500 123.02%FUND SURPLUS (DEFICIT)(16,095) 40,159 (496) 264 32,018 64 (14,565) (106) 41,243 18,026 23 December YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change GENERAL FUND (01) REVENUES Property Taxes -$ 3,415,461$ 99.69% 3,426,246$ 3,327,913$ 2.63% Municipal Sales Tax 384,134 2,918,325 81.46% 3,582,508 2,255,006 29.42% Non-Home Rule Sales Tax 309,242 2,292,635 86.53% 2,649,473 1,657,175 38.35% Electric Utility Tax 214,742 564,169 78.90% 715,000 534,279 5.59% Natural Gas Tax 31,673 163,633 60.60%270,000 121,399 34.79% Excise (Telecommunication) Tax 16,912 137,273 65.68%209,000 164,044 -16.32% Cable Franchise Fees - 214,789 71.60%300,000 205,440 4.55% Hotel Tax 4,888 86,627 108.28% 80,000 41,731 107.58% Video Gaming Tax 21,576 155,956 111.40%140,000 62,172 150.85% Amusement Tax 2,287 176,191 140.95%125,000 65,547 168.80% State Income Tax 164,786 1,735,646 74.28% 2,336,774 1,384,437 25.37% Local Use Tax 70,542 469,284 50.05%937,660 526,376 -10.85% Road & Bridge Tax - 54,872 99.81%54,975 52,363 4.79% Building Permits 28,809 651,129 144.70%450,000 472,900 37.69% Garbage Surcharge 245,313 968,709$ 70.40% 1,376,063 896,853 8.01% Investment Earnings 585 7,170$ 35.85% 20,000$ 10,438 -31.31% MOTOR FUEL TAX FUND (15) REVENUES Motor Fuel Tax 39,048$ 299,456$ 62.06% 482,526$ 264,458$ 13.23% Transportation Renewal Funds 27,706 214,248 61.81%346,618 186,335 14.98% WATER FUND (51) REVENUES Water Sales 571,383$ 2,447,312$ 71.72% 3,412,500$ 2,290,553$ 6.84% Water Infrastructure Fees 143,361 568,071 69.28% 820,000 545,331 4.17% Water Connection Fees - 246,808 107.31%230,000 496,891 -50.33% Water Meter Sales 4,400 164,345 273.91%60,000 166,855 -1.50% SEWER FUND (52) REVENUES Sewer Maintenance Fees 179,654$ 710,774$ 67.33% 1,055,596$ 682,415$ 4.16% Sewer Infrastructure Fees 69,972 277,564 70.27%395,000 262,079 5.91% Sewer Connection Fees 4,000 165,000 81.16%203,300 232,600 -29.06% PARKS & RECREATION (79) REVENUES Special Events 45$ 70,664$ 78.52%90,000$ 6,735$ 949.21% Child Development 11,570 80,269 55.36%145,000 44,740 79.41% Athletics & Fitness 1,215 145,896 39.43%370,000 113,543 28.49% Rental Income 700 62,049 93.72% 66,209 54,976 12.86% Hometown Days - 145,676 121.40%120,000 1,675 8597.05% *December represents 67% of fiscal year 2022 UNITED CITY OF YORKVILLE MONTHLY ANALYSIS OF MAJOR REVENUES For the Month Ended December 31, 2021 * Fiscal Year 2021 For the Month Ended Dec 31, 2020 24 December YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change GENERAL FUND (01) Revenues Local Taxes Property Taxes -$ 3,415,461$ 99.69% 3,426,246$ 3,327,913$ 2.63% Municipal Sales Tax 384,134 2,918,325 81.46% 3,582,508 2,255,006 29.42% Non-Home Rule Sales Tax 309,242 2,292,635 86.53% 2,649,473 1,657,175 38.35% Electric Utility Tax 214,742 564,169 78.90% 715,000 534,279 5.59% Natural Gas Tax 31,673 163,633 60.60% 270,000 121,399 34.79% Excise (Telecommunication) Tax 16,912 137,273 65.68% 209,000 164,044 -16.32% Telephone Utility Tax 695 5,560 66.66%8,340 4,864 14.30% Cable Franchise Fees - 214,789 71.60% 300,000 205,440 4.55% Hotel Tax 4,888 86,627 108.28% 80,000 41,731 107.58% Video Gaming Tax 21,576 155,956 111.40% 140,000 62,172 150.85% Amusement Tax 2,287 176,191 140.95% 125,000 65,547 168.80% Admissions Tax - 148,662 102.53% 145,000 58,105 155.85% Business District Tax 41,688 346,567 82.13% 421,950 258,940 33.84% Auto Rental Tax 1,352 12,094 73.30% 16,500 8,692 39.14% Total Taxes 1,029,190$ 10,637,940$ 88.00% 12,089,017$ 8,765,308$ 21.36% Intergovernmental State Income Tax 164,786$ 1,735,646$ 74.28% 2,336,774$ 1,384,437$ 25.37% Local Use Tax 70,542 469,284 50.05% 937,660 526,376 -10.85% Cannabis Exise Tax 2,483 19,053 97.23% 19,596.00 7,927 140.35% Road & Bridge Tax - 54,872 99.81% 54,975 52,363 4.79% Personal Property Replacement Tax 1,585 20,683 125.35% 16,500 9,732 112.52% Other Intergovernmental 1,713 268,830 741.09% 36,275 850,033 -68.37% Total Intergovernmental 241,110$ 2,568,368$ 75.50% 3,401,780$ 2,830,869$ -9.27% Licenses & Permits Liquor Licenses -$ 6,864$ 10.56% 65,000$ 24,054$ -71.46% Building Permits 28,809 651,129 144.70% 450,000 472,900 37.69% Other Licenses & Permits 360 4,348 45.76%9,500 5,774 -24.71% Total Licenses & Permits 29,169$ 662,340$ 126.28% 524,500$ 502,728$ 31.75% Fines & Forfeits Circuit Court Fines -$ 24,907$ 71.16% 35,000$ 17,127$ 45.42% Administrative Adjudication 1,835 14,491 54.68% 26,500 8,087 79.19% Police Tows 3,000 41,000 74.55% 55,000 45,500 -9.89% Other Fines & Forfeits - 360 102.86%350 245 46.94% Total Fines & Forfeits 4,835$ 80,759$ 69.11% 116,850$ 70,960$ 13.81% Charges for Services ^Garbage Surcharge 245,313$ 968,709$ 70.40% 1,376,063$ 896,853$ 8.01% ^Late PMT Penalties - Garbage 4,433 18,780 89.43% 21,000 72 25976.33% ^UB Collection Fees 14,627 117,684 71.32% 165,000 122,378 -3.84% Administrative Chargebacks 18,213 145,707 66.67% 218,560 142,597 2.18% Other Services - 2,453 490.50%500 - 0.00% Total Charges for Services 282,586$ 1,253,333$ 70.37% 1,781,123$ 1,161,900$ 7.87% Investment Earnings 585$ 7,170$ 35.85% 20,000$ 10,438$ -31.31% UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended December 31, 2021 * Fiscal Year 2021 For the Month Ended Dec 31, 2020 25 December YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended December 31, 2021 * Fiscal Year 2021 For the Month Ended Dec 31, 2020 GENERAL FUND (01) (continued) Reimbursements/Miscellaneous/Transfers In Reimb - Engineering & Legal Expenses -$ 1,009$ 10.09% 10,000$ 6,008$ -83.21% Other Reimbursements 4,891 27,367 101.36% 27,000 28,201 -2.96% Rental Income 500 3,890 55.57%7,000 2,500 55.60% Miscellaneous Income & Transfers In 3,000 41,014 33.34% 123,000 83,553 -50.91% Total Miscellaneous 8,391$ 73,280$ 43.88% 167,000$ 120,261$ -39.07% Total Revenues and Transfers 1,595,866$ 15,283,190$ 84.44% 18,100,270$ 13,462,464$ 13.52% Expenditures Administration 62,086$ 547,753$ 54.97%996,443$ 616,458$ -11.15% 50 Salaries 39,156 350,346 55.92% 626,473 403,332 -13.14% 52 Benefits 9,739 103,440 51.43% 201,133 139,421 -25.81% 54 Contractual Services 11,934 87,486 55.08% 158,837 64,934 34.73% 56 Supplies 1,256 6,481 64.81% 10,000 8,769 -26.10% Finance 34,526$ 359,928$ 64.57%557,390$ 354,778$ 1.45% 50 Salaries 24,522 210,651 64.47% 326,735 205,984 2.27% 52 Benefits 7,049 71,048 64.08% 110,880 77,734 -8.60% 54 Contractual Services 2,599 76,891 65.57% 117,275 68,640 12.02% 56 Supplies 356 1,337 53.48%2,500 2,420 -44.75% Police 368,391$ 4,401,267$ 71.46%6,158,904$ 4,184,051$ 5.19% Salaries 251,709 2,131,800 63.75% 3,343,778 2,095,539 1.73% Overtime 8,594 56,803 51.17% 111,000 53,462 6.25% 52 Benefits 66,904 1,991,092 89.15% 2,233,424 1,844,498 7.95% 54 Contractual Services 26,190 168,571 47.38% 355,804 146,580 15.00% 56 Supplies 14,994 53,000 46.13% 114,898 43,972 20.53% Community Development 98,081$ 645,655$ 65.18%990,515$ 535,272$ 20.62% 50 Salaries 46,247 370,376 65.95% 561,611 362,778 2.09% 52 Benefits 14,052 136,136 69.93% 194,672 126,764 7.39% 54 Contractual Services 35,726 133,094 59.69% 222,980 36,273 266.93% 56 Supplies 2,055 6,049 53.76% 11,252 9,457 -36.04% PW - Street Ops & Sanitation 216,099$ 1,377,389$ 51.99%2,649,285$ 1,314,089$ 4.82% Salaries 36,142 303,230 52.80% 574,297 299,256 1.33% Overtime - 2,039 9.06% 22,500 936 117.87% 52 Benefits 16,164 153,806 56.22% 273,580 141,329 8.83% 54 Contractual Services 151,969 872,357 52.92% 1,648,528 831,186 4.95% 56 Supplies 11,823 45,957 35.25% 130,380 41,382 11.05% Administrative Services 349,494$ 3,632,554$ 53.83%6,747,733$ 3,123,295$ 16.31% 50 Salaries - 2,453 490.60%500 4,425 -44.56% 52 Benefits 12,051 306,997 75.33% 407,520 271,207 13.20% 54 Contractual Services 113,412 1,521,731 46.50% 3,272,288 1,456,724 4.46% 56 Supplies - - 0.00% 15,000 - 0.00% 70 Contingency - - 0.00% 44,000 - 0.00% 99 Transfers Out 224,030 1,801,373 59.88% 3,008,425 1,390,939 29.51% Total Expenditures and Transfers 1,128,675$ 10,964,545$ 60.58% 18,100,270$ 10,127,942$ 8.26% Surplus(Deficit)467,190$ 4,318,645$ -$ 3,334,521$ ^modified accruals basis *December represents 67% of fiscal year 2022 50 50 26 December YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change WATER FUND (51) Revenues ^ Water Sales 571,383$ 2,447,312$ 71.72% 3,412,500$ 2,290,553$ 6.84% ^ Water Infrastructure Fees 143,361 568,071 69.28% 820,000 545,331 4.17% ^ Late Penalties 21,136 91,865 78.93% 116,394 644 14157.43% Water Connection Fees - 246,808 107.31% 230,000 496,891 -50.33% Bulk Water Sales 6,050 6,050 121.00% 5,000 (1,950) -410.26% Water Meter Sales 4,400 164,345 273.91% 60,000 166,855 -1.50% Total Charges for Services 746,330$ 3,524,451$ 75.89% 4,643,894$ 3,498,324$ 0.75% Investment Earnings 109$ 1,506$ 50.20% 3,000$ 1,179$ 27.76% Reimbursements/Miscellaneous/Transfers In Reimbursements -$ 2,920$ 0.00%-$ 11,983$ -75.63% Rental Income 11,532 70,858 69.03% 102,644 66,444 6.64% Miscellaneous Income & Transfers In 15,019 120,615 38.69% 311,733 119,737 0.73% Total Miscellaneous 26,551$ 194,393$ 46.91% 414,377$ 198,164$ -1.90% Total Revenues and Transfers 772,990$ 3,720,349$ 73.51% 5,061,271$ 3,697,667$ 0.61% Expenses Water Operations Salaries 35,883$ 308,799$ 59.86% 515,856$ 302,281$ 2.16% Overtime 303 4,043 18.38% 22,000 5,454 -25.88% 52 Benefits 18,648 186,433 76.53% 243,593 161,701 15.30% 54 Contractual Services 85,150 641,741 59.77% 1,073,649 460,349 39.40% 56 Supplies 63,537 300,256 81.10% 370,225 245,889 22.11% 60 Capital Outlay 13,636$ 624,695$ 30.61%2,040,580$ 211,805$ 194.94% Well Rehabilitations & Water Tower Painting 2,976 5,170 2.44% 212,000 Road to Better Roads Program 5,761 559,193 58.86% 950,000 US 34 Project (IL Rte 47 to Orchard)- - 0.00% 21,000 Route 71 Watermain Replacement - - 0.00% 33,208 Route 47 Expansion 3,781 30,248 66.67% 45,372 Cation Exhange Media Replacement 402 402 0.19% 216,000 Vehicles & Equipment 717 29,681 5.27% 563,000 Debt Service 1,212,500$ 1,753,314$ 96.56% 1,815,830$ 2,243,419$ -21.85% 2015A Bond - 440,799 100.00% 440,799 2016 Refunding Bond 1,069,325 1,098,650 100.00% 1,098,650 IEPA Loan L17-156300 - 62,515 50.00% 125,031 2014C Refunding Bond 143,175 151,350 100.00% 151,350 Total Expenses 1,429,657$ 3,819,280$ 62.80% 6,081,733$ 3,630,899$ 5.19% Surplus(Deficit)(656,667)$ (98,931)$ (1,020,462)$ 66,768$ ^modified accruals basis *December represents 67% of fiscal year 2022 94 Charges for Services 89 50 6025 6059 6022 6066 6081 6079 6070 77 85 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENSES AND TRANSFERS For the Month Ended December 31, 2021 * Fiscal Year 2021 For the Month Ended Dec 31, 2020 27 December YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change SEWER FUND (52) Revenues ^ Sewer Maintenance Fees 179,654$ 710,774$ 67.33% 1,055,596$ 682,415$ 4.16% ^ Sewer Infrastructure Fees 69,972 277,564 70.27% 395,000 262,079 5.91% ^ Late Penalties 2,864 12,611 79.03% 15,957 69 18245.48% Sewer Connection Fees 4,000 165,000 81.16% 203,300 232,600 -29.06% Total Charges for Services 256,490$ 1,165,949$ 69.82% 1,669,853$ 1,177,162$ -0.95% Investment Earnings 37$ 3,084$ 205.61% 1,500$ 458$ 573.92% Reimbursements/Miscellaneous/Transfers In Miscellaneous Income & Transfers In 43,312 348,411 57.66% 604,249 121,489 186.79% Total Miscellaneous 43,312$ 348,411$ 57.66% 604,249$ 121,489$ 186.79% Total Revenues and Transfers 299,840$ 1,517,444$ 66.68% 2,275,602$ 1,299,109$ 16.81% Expenses Sewer Operations Salaries 20,119$ 168,695$ 60.61% 278,333$ 164,823$ 2.35% Overtime 19 502 100.41%500 88 468.44% 52 Benefits 8,115 87,905 57.93% 151,754 95,057 -7.52% 54 Contractual Services 10,039 96,540 44.97% 214,665 191,062 -49.47% 56 Supplies 4,835 29,262 44.63% 65,563 18,759 55.99% 60 Capital Outlay 1,873$ 58,771$ 17.22% 341,309$ 158,507$ -62.92% SCADA - 43,783 65.35% 67,000 US 34 Project (IL Rte 47 to Orchard)- - 0.00%1,100 Route 71 Sewer Main Replacement - - 0.00% 68,721 Vehicles & Equipment - - 0.00% 182,000 Route 47 Expansion 1,873 14,988 66.65% 22,488 Debt Service 1,027,535$ 1,142,925$ 87.86% 1,300,780$ 1,149,077$ -0.54% 2003 IRBB Debt Certificates - 7,855 4.74% 165,710 2011 Refunding Bond 1,027,535 1,135,070 100.00% 1,135,070 99 Transfers Out 6,306$ 50,450$ 66.67% 75,675$ 50,083$ 0.73% Total Expenses and Transfers 1,078,842$ 1,635,050$ 67.33% 2,428,579$ 1,827,457$ -10.53% Surplus(Deficit)(779,002)$ (117,606)$ (152,977)$ (528,349)$ ^modified accruals basis *December represents 67% of fiscal year 2022 6079 90 92 6070 Charges for Services 50 6001 6059 6066 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENSES AND TRANSFERS For the Month Ended December 31, 2021 * Fiscal Year 2021 For the Month Ended Dec 31, 2020 28 December YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change PARKS & RECREATION FUND (79) Revenues Charges for Services Special Events 45$ 70,664$ 78.52% 90,000$ 6,735$ 949.21% Child Development 11,570 80,269 55.36% 145,000 44,740 79.41% Athletics & Fitness 1,215 145,896 39.43% 370,000 113,543 28.49% Concession Revenue - 22,598 50.22% 45,000 4,642 386.85% Total Charges for Services 12,830$ 319,427$ 49.14% 650,000$ 169,660$ 88.28% Investment Earnings 6$ 60$ 24.17%250$ 217$ -72.10% Reimbursements/Miscellaneous/Transfers In Reimbursements -$ 3,991$ 0.00%-$ 5,040$ -20.82% Rental Income 700 62,049 93.72% 66,209 54,976 12.86% Park Rentals 760 9,968 56.96% 17,500 1,631 511.27% Hometown Days - 145,676 121.40% 120,000 1,675 8597.05% Sponsorships & Donations - 7,200 48.00% 15,000 4,172 72.58% Miscellaneous Income & Transfers In 119,571 961,591 54.20% 1,774,099 877,783 9.55% Total Miscellaneous 121,031$ 1,190,474$ 59.74% 1,992,808$ 945,277$ 25.94% Total Revenues and Transfers 133,866$ 1,509,961$ 57.13% 2,643,058$ 1,115,153$ 35.40% Expenditures Parks Department 87,460$ 783,289$ 55.85%1,402,523$ 661,109$ 18.48% Salaries 50,701 434,565 60.17% 722,209 405,901 7.06% Overtime - 3,279 65.58%5,000 1,958.75 67.40% 52 Benefits 20,493 198,996 63.74% 312,212 189,722 4.89% 54 Contractual Services 1,962 32,363 18.70% 173,058 21,375 51.41% 56 Supplies 14,304 114,086 60.03% 190,044 42,152 170.66% Recreation Department 68,961$ 779,355$ 59.33%1,313,535$ 558,423$ 39.56% 50 Salaries 33,678 281,119 55.64% 505,253 272,565 3.14% 52 Benefits 10,795 103,937 52.03% 199,752 108,114 -3.86% 54 Contractual Services 10,552 95,142 37.98% 250,530 55,597 71.13% 56 Hometown Days 889 127,875 106.56% 120,000 12,425 929.17% 56 Supplies 13,046 171,283 71.97% 238,000 109,721 56.11% Total Expenditures 156,421$ 1,562,645$ 57.53% 2,716,058$ 1,219,532$ 28.13% Surplus(Deficit)(22,555)$ (52,683)$ (73,000)$ (104,379)$ *December represents 67% of fiscal year 2022 YORKVILLE PARKS & RECREATION STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended December 31, 2021 * Fiscal Year 2021 For the Month Ended Dec 31, 2020 50 29 December YTD % of FY 2022 Actual Actual Budget Budget YTD Actual % Change LIBRARY OPERATIONS FUND (82) Revenues Property Taxes -$ 1,611,808$ 99.94% 1,612,758$ 1,561,523$ 3.22% Intergovernmental Personal Property Replacement Tax 525$ 6,854$ 130.55%5,250$ 3,225$ 112.52% State Grants - 25,722 121.61% 21,151 21,151 21.61% Total Intergovernmental 525$ 32,576$ 123.39% 26,401$ 24,376$ 33.64% Library Fines 141$ 4,481$ 52.72%8,500$ 2,291$ 95.62% Charges for Services Library Subscription Cards 799$ 7,391$ 86.96%8,500$ 2,831$ 161.11% Copy Fees 135 1,857 0.00%-$ 1,121$ 65.60% Program Fees 5 26 0.69%3,800 2 1220.00% Total Charges for Services 939$ 9,275$ 75.40% 12,300$ 3,954$ 134.56% Investment Earnings 89$ 897$ 44.84%2,000$ 1,027$ -12.65% Reimbursements/Miscellaneous/Transfers In Miscellaneous Reimbursements -$ -$ 0.00%-$ -$ 0.00% Rental Income - 75 4.29%1,750 - 0.00% Miscellaneous Income 206 1,818 90.90%2,000 374 385.67% Transfer In 928 12,815 47.48% 26,993 18,104 -29.21% Total Miscellaneous & Transfers 1,134$ 14,708$ 47.84% 30,743$ 18,478$ -20.40% Total Revenues and Transfers 2,829$ 1,673,745$ 98.88% 1,692,702$ 1,611,649$ 3.85% Expenditures Library Operations 839,347$ 1,337,366$ 78.23%1,709,443$ 1,340,823$ -0.26% 50 Salaries 34,511 281,129 58.32% 482,014 311,533 -9.76% 52 Benefits 13,899 122,413 58.60% 208,903 121,663 0.62% 54 Contractual Services 9,605 84,508 55.23% 153,001 67,709 24.81% 56 Supplies 1,219 9,092 35.93% 25,300 12,829 -29.13% 99 Debt Service 780,113 840,225 100.00% 840,225 827,088 1.59% Total Expenditures and Transfers 839,347$ 1,337,366$ 78.23% 1,709,443$ 1,340,823$ -0.26% Surplus(Deficit)(836,518)$ 336,378$ (16,741)$ 270,827$ *December represents 67% of fiscal year 2022 YORKVILLE PUBLIC LIBRARY STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended December 31, 2021 * Fiscal Year 2021 For the Month Ended Dec 31, 2020 30 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 1TIME: 07:43:46 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-110-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 GJ-210503FC 05/05/2021 01 Flex Cobra - Mar 2021 110.00 AP-210525B 05/19/2021 09 05/04/21 EDC MEETING MINUTES MARLYS J. YOUNG 534716 050421 42.00 GJ-210528FC 06/01/2021 01 Flex Cobra - May 2021 50.00 _________________________________ TOTAL PERIOD 01 ACTIVITY 202.00 0.00 02 GJ-210531FX 07/06/2021 01 Flex Cobra - May 2021 75.00 AP-210608A 06/02/2021 22 MAY 25 CITY COUNCIL MEETING CHRISTINE M. VITOSH 534812 CMV 2017 180.00 AP-210622B 06/15/2021 18 05/18/21 PW MEETING MINUTES MARLYS J. YOUNG 534904 051821 53.75 AP-210625MB 06/23/2021 03 ZOOM - MONTHLY USAGE FEE FIRST NATIONAL BANK 900105 062521-B.OLSON-B 209.96 _________________________________ TOTAL PERIOD 02 ACTIVITY 518.71 0.00 03 AP-2101725M 07/26/2021 11 ZOOM-MONTHLY USAGE FEE FIRST NATIONAL BANK 900107 072521-B.OLSON 209.96 AP-210713B 07/07/2021 47 MOBILE VENDOR BACKGROUND ILLINOIS STATE POLIC 534956 053121 84.75 07/07/2021 48 06/09/21 P&Z MEETING MINUTES MARLYS J. YOUNG 535012 060921 50.00 AP-210727 07/20/2021 09 06/15/21 PW MEETING MINUTES MARLYS J. YOUNG 535107 061521 49.50 07/20/2021 10 06/16/21 ADMIN MEETING MINUTES MARLYS J. YOUNG 535107 061621 54.25 GJ-210731FX 08/03/2021 01 FLEX - COBRA NOTICES JULY 2021 50.00 _________________________________ TOTAL PERIOD 03 ACTIVITY 498.46 0.00 04 AP-210810 08/04/2021 13 SOLICITOR BACKGROUND CHECKS ILLINOIS STATE POLIC 535142 063021 480.25 08/04/2021 14 MOBILE VENDOR BACKGROUND ILLINOIS STATE POLIC 535142 063021 56.50 GJ-210816FE 08/25/2021 01 CLERK'S ACCOUNT-ANALYSIS FEE 5.40 AP-210824 08/17/2021 15 07/01/21 PUBLIC SAFETY MEETING MARLYS J. YOUNG 535262 070121 59.25 08/17/2021 16 07/21/21 PW MEETING MINUTES MARLYS J. YOUNG 535262 072121 41.75 AP-210825M 08/19/2021 12 ZOOM-MONTHLY USAGE FEE FIRST NATIONAL BANK 900108 082521-B.OLSON 209.96 08/19/2021 13 GIFT OF HOPE-DONATION ON FIRST NATIONAL BANK 900108 082521-R.FREDRICKSON 500.00 GJ-210831FC 09/08/2021 01 FLEX COBRA NOTICES - JULY 2021 60.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 1,413.11 0.00 05 AP-210914 09/07/2021 19 08/12 PUBLIC SAFETY MEETING MARLYS J. YOUNG 535349 081221 45.75 GJ-210915FE 10/11/2021 01 CLERK'S ACCT - ANALYSIS CHARGE 16.50 AP-210925M 09/20/2021 09 ZOOM-MONTHLY USAGE FEE FIRST NATIONAL BANK 900109 092521-B.OLSON 209.96 GJ-210928FC 11/18/2021 01 FLEX COBRA INV FBS-231547-AUG 50.00 _________________________________ TOTAL PERIOD 05 ACTIVITY 322.21 0.00 06 AP-211012 10/07/2021 16 LIQUOR LICENSE BACKGROUND ILLINOIS STATE POLIC 535476 083121 28.25 10/07/2021 17 MASSAGE LICENSE BACKGROUND ILLINOIS STATE POLIC 535477 083121 28.25 10/07/2021 18 EMPLOYMENT BACK GROUND CHECK ILLINOIS STATE POLIC 535477 083121 28.25 AP-211025M 10/20/2021 13 ZOOM-08/23-09/22 USER FEES FIRST NATIONAL BANK 900110 102521-B.OLSON 209.96 10/20/2021 14 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900110 102521-E.WILLRETT 45.00 AP-211026 10/19/2021 30 09/21/21 PW MEETING MINUTES MARLYS J. YOUNG 535624 092121 53.75 _________________________________ TOTAL PERIOD 06 ACTIVITY 393.46 0.00 07 GJ-211101FC 11/02/2021 01 FLEX COBRA NOTICES - SEPT 2021 50.00 AP-211109 11/03/2021 09 08/17/21 PW MEETING MINUTES MARLYS J. YOUNG 535731 081721 39.25 11/03/2021 10 10/05/21 EDC MEETING MINUTES MARLYS J. YOUNG 535731 100521 55.00 11/03/2021 11 10/19/21 PW MEETING MINUTES MARLYS J. YOUNG 535731 101921 46.20 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 2TIME: 07:44:13 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-110-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 07 AP-211109 11/03/2021 12 10/20/21 ADMIN MEETING MINUTES MARLYS J. YOUNG 535731 102021 41.25 AP-211123 11/15/2021 12 NOTARY RENEWAL REIMBURSEMENT KATELYN GREGORY 535760 110421-NOTARY 10.00 11/15/2021 13 10/21/21 MEETING MINUTES MARLYS J. YOUNG 535799 102121 85.00 AP-211125M 11/17/2021 14 ZOOM-09/23-11/22 USAGE FEES FIRST NATIONAL BANK 900111 112521-B.OLSON 209.96 11/17/2021 15 CNA-NOTARY RENEWAL FIRST NATIONAL BANK 900111 112521-K.GREGORY 30.00 GJ-211130FC 12/03/2021 01 FLEX COBRA NOTICES - OCT 2021 50.00 _________________________________ TOTAL PERIOD 07 ACTIVITY 616.66 0.00 08 AP-211214 12/07/2021 19 OCT 2021 BACKGROUND CHECKS ILLINOIS STATE POLIC 535831 103121 113.00 12/07/2021 20 OCT 2021 BACKGROUND CHECK ILLINOIS STATE POLIC 535831 103121 28.25 12/07/2021 21 11/09/21 CITY COUNCIL MEETING CHRISTINE M. VITOSH 535869 CMV 2029 164.00 12/07/2021 22 11/02/21 EDC MEETING MINUTES MARLYS J. YOUNG 535875 110221 64.25 12/07/2021 23 11/16/21 PW MEETING MINUTES MARLYS J. YOUNG 535875 111621 43.00 12/07/2021 24 11/17/21 ADMIN MEETING MINUTES MARLYS J. YOUNG 535875 111721 52.00 AP-211221M 12/22/2021 12 NOTARY RENEWAL REIMBURSEMENT KATELYN GREGORY 535899 120721-NOTARY 13.00 AP-211225M 12/16/2021 06 ZOOM-10/23-11/22 USER FEE FIRST NATIONAL BANK 900112 122521-B.OLSON 209.96 12/16/2021 07 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900112 122521-E.WILLRETT 45.00 12/16/2021 08 GREEN LAKE FIRST NATIONAL BANK 900112 122521-K.GREGORY 206.00 12/16/2021 09 CNA SURETY-NOTARY FIRST NATIONAL BANK 900112 122521-K.GREGORY 30.00 12/16/2021 10 AMAZON-HAND SANITIZER FIRST NATIONAL BANK 900112 122521-K.GREGORY 127.98 12/16/2021 11 WAREHOUSE-NOTE PADS FIRST NATIONAL BANK 900112 122521-K.GREGORY 20.82 GJ-211231FC 01/10/2022 01 FLEX COBRA NOTICES - DEC 2021 50.00 _________________________________ TOTAL PERIOD 08 ACTIVITY 1,167.26 0.00 YTD BUDGET 8,000.00 TOTAL ACCOUNT ACTIVITY 5,131.87 0.00 ANNUAL REVISED BUDGET 12,000.00 ENDING BALANCE 5,131.87_____________________________________________________________________________________________________________________________________________________01-120-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 GJ-053121FE 07/14/2021 01 UB WSB LOCKBOX FEES - MAY 2020 152.51 GJ-210531FE 05/27/2021 01 UB CC Fees - Apr 2021 2,110.12 05/27/2021 07 UB Paymentus Fee-Apr 2021 1,399.63 05/27/2021 13 FNBO Analysis Chrg-Apr 2021 312.77 _________________________________ TOTAL PERIOD 01 ACTIVITY 3,975.03 0.00 02 GJ-063021FE 08/05/2021 01 UB WSB LOCKBOX FEE - JUN 2021 87.23 GJ-210630FE 06/24/2021 01 UB CC Fees - May 2021 1,767.70 06/24/2021 07 UB Paymentus Fees - May 2021 1,089.56 06/24/2021 13 FNBO Analysis Chrg - May 2021 326.38 _________________________________ TOTAL PERIOD 02 ACTIVITY 3,270.87 0.00 03 GJ-073121FE 10/12/2021 01 UB WSB LOCKBOX FEES-JULY 2021 160.12 AP-2101725M 07/26/2021 18 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900107 072521-K.GREGORY 43.00 AP-210713B 07/07/2021 63 MYGOVHUB FEES - JUNE 2021 HARRIS COMPUTER SYST 534950 MSIXT0000107 89.37 AP-210726M 07/26/2021 01 2021 PCORI FEE UNITED STATES TREASU 535111 2021 PCORI 159.60 AP-210727 07/20/2021 32 MAY 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535055 MSIXT0000088 33.96 GJ-210731FE 07/27/2021 01 UB CC Fees - June 2021 873.23 07/27/2021 07 UB Paymentus Fees - June 2021 1,488.50 07/27/2021 13 FNBO Analysis Chrg - June 2021 373.93 _________________________________ TOTAL PERIOD 03 ACTIVITY 3,221.71 0.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 3TIME: 07:44:29 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-120-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 04 GJ-083121FE 10/12/2021 01 UB WSB LOCKBOX FEES-AUG 2021 69.27 AP-210810 08/04/2021 23 JUL 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535135 MSIXT0000109 233.56 GJ-210831FE 08/24/2021 01 UB CC Fees - July 2021 1,631.75 08/24/2021 07 UB Paymentus Fees - July 2021 1,175.32 08/24/2021 13 UB Analysis Fees - July 2021 316.45 _________________________________ TOTAL PERIOD 04 ACTIVITY 3,426.35 0.00 05 GJ-093021FE 10/11/2021 01 UB WSB LOCKBOX FEES 167.80 AP-210914 09/07/2021 34 AUG 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535295 MSIXY0000123 91.73 GJ-210930FE 09/22/2021 01 UB CC Fees - Aug 2021 1,037.53 09/22/2021 07 UB Paymentus Fees - Aug 2021 1,516.67 09/22/2021 13 FNBO Analysis Chrg - Aug 2021 342.60 _________________________________ TOTAL PERIOD 05 ACTIVITY 3,156.33 0.00 06 GJ-103121FE 11/04/2021 01 UB WSB LOCKBOX FEE - OCT 2021 54.97 AP-211026 10/19/2021 54 PREPARATION OF ACUARIAL MWM CONSULTING GROUP 535591 290920 6,400.00 10/19/2021 55 PREPARATION OF GASB#75 MWM CONSULTING GROUP 535592 290921 4,000.00 GJ-211031FE 10/25/2021 01 UB CC Fees - Sept 2021 409.94 10/25/2021 07 UB Paymentus Fees - Sept 2021 1,138.64 10/25/2021 13 FNBO Analysis Charge-Sept 2021 310.52 _________________________________ TOTAL PERIOD 06 ACTIVITY 12,314.07 0.00 07 GJ-113021FE 12/03/2021 01 UB WSB LOCKBOX FEE 146.97 AP-211109 11/03/2021 24 MYGOVHUB FEES - SEPT 2021 HARRIS COMPUTER SYST 535665 MSIXT0000139 237.93 11/03/2021 25 PUBLIC OFFICIAL BOND RENEWAL - MESIROW INSURANCE SE 535694 1788108 500.00 AP-211123 11/15/2021 37 MYGOVHUB FEES-OCT 2021 HARRIS COMPUTER SYST 535761 MSIXT0000158 93.96 AP-211125M 11/17/2021 27 IGFOA-CERTIFICATE OF FIRST NATIONAL BANK 900111 112521-R.FREDRICKSON 530.00 GJ-211130FE 12/01/2021 01 UB CC Fees - Oct 2021 935.30 12/01/2021 07 UB Paymentus Fees - Oct 2021 1,582.35 12/01/2021 13 FNBO Analysis Chrg - Oct 2021 362.25 _________________________________ TOTAL PERIOD 07 ACTIVITY 4,388.76 0.00 08 GJ-123121FE 01/11/2022 01 UB WSB LOCKBOX FEE - DEC 2021 63.90 AP-211221M 12/22/2021 29 MYGOVHUB FEES - NOV 2021 HARRIS COMPUTER SYST 535902 MSIXT0000184 244.49 GJ-211231FE 01/04/2022 01 UB CC Fees - Nov 2021 384.93 01/04/2022 07 UB Paymentus Fees - Nov 2021 1,196.74 01/04/2022 13 FNBO Analysis Chrg - Nov 2021 324.42 _________________________________ TOTAL PERIOD 08 ACTIVITY 2,214.48 0.00 YTD BUDGET 43,333.36 TOTAL ACCOUNT ACTIVITY 35,967.60 0.00 ANNUAL REVISED BUDGET 65,000.00 ENDING BALANCE 35,967.60_____________________________________________________________________________________________________________________________________________________01-210-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 AP-210525MB 05/25/2021 03 ELINE UP-SOFTWARE RENEWAL FIRST NATIONAL BANK 900103 052521-N.DECKER-B 600.00 _________________________________ TOTAL PERIOD 01 ACTIVITY 600.00 0.00 02 AP-210622B 06/15/2021 37 SOFTWARE MAINTENANCE AGREEMENT CAPERS LLC 534835 INV-0885 5,000.00 _________________________________ TOTAL PERIOD 02 ACTIVITY 5,000.00 0.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 4TIME: 07:44:45 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-210-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 03 AP-2101725M 07/26/2021 27 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900107 072521-K.GREGORY 133.00 07/26/2021 28 SHRED IT-MAY 2021 SHREDDING FIRST NATIONAL BANK 900107 072521-N.DECKER 202.33 07/26/2021 29 ACCURINT-MAY 2021 SEARCHES FIRST NATIONAL BANK 900107 072521-N.DECKER 150.00 _________________________________ TOTAL PERIOD 03 ACTIVITY 485.33 0.00 04 AP-210810 08/04/2021 30 BACKGROUND CHECKS ILLINOIS STATE POLIC 535142 063021 56.50 AP-210825M 08/19/2021 33 SHRED IT-07/05 SHREDDING FIRST NATIONAL BANK 900108 082521-N.DECKER 203.21 08/19/2021 34 ACCURINT-JUN 2021 SEARCHES FIRST NATIONAL BANK 900108 082521-N.DECKER 150.00 08/19/2021 35 SHRED IT-07/26 SHREDDING FIRST NATIONAL BANK 900108 082521-N.DECKER 204.10 08/19/2021 36 KENDALL PRINTING-PATROLL & FIRST NATIONAL BANK 900108 082521-N.DECKER 291.20 _________________________________ TOTAL PERIOD 04 ACTIVITY 905.01 0.00 05 AP-210928 09/21/2021 31 MONTHLY COURTSMART PUBLICATION DALE ANDERSON 535399 INV-0374 1,280.00 09/21/2021 32 2 PHOTO ID CARDS P.F. PETTIBONE & CO. 535415 180996 34.00 09/21/2021 33 APPLICANT POLYGRAPH TROTSKY INVESTIGATIV 535435 PD 21-02 155.00 _________________________________ TOTAL PERIOD 05 ACTIVITY 1,469.00 0.00 06 AP-211025M 10/20/2021 28 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900110 102521-E.WILLRETT 45.00 _________________________________ TOTAL PERIOD 06 ACTIVITY 45.00 0.00 07 AP-211109 11/03/2021 42 OFFENDER REGISTRATION SYSTEM BARCA ENTERPRISES, I 535636 300204 480.00 11/03/2021 43 DIGITAL PHOTO ID-WARREN P.F. PETTIBONE & CO. 535703 181097 18.00 AP-211125M 11/17/2021 38 PHYSICIANS CARE-DRUG SCREEN FIRST NATIONAL BANK 900111 112521-E.WILLRETT 45.00 11/17/2021 39 ACCURINT-AUG 2021 SEARCHES FIRST NATIONAL BANK 900111 112521-K.BALOG 280.75 11/17/2021 40 ACCURINT-JUL 2021 SEARCHES FIRST NATIONAL BANK 900111 112521-K.BALOG 150.00 _________________________________ TOTAL PERIOD 07 ACTIVITY 973.75 0.00 08 AP-211214 12/07/2021 51 OCT 2021 BACKGROUND CHECK ILLINOIS STATE POLIC 535831 103121 56.50 AP-211221M 12/22/2021 34 SKILLS MANAGEMENT SOFTWARE BLUE PEAK LOGIC INC 535883 1822 500.00 12/22/2021 35 PACE SCHEDULER SOFTWARE PACE SYSTEM INC 535919 IN00040003 2,100.00 AP-211225M 12/16/2021 37 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900112 122521-E.WILLRETT 45.00 12/16/2021 38 ACCURINT-OCT 2021 SEARCHES FIRST NATIONAL BANK 900112 122521-K.BALOG 150.00 12/16/2021 39 ACCURINT-SEPT 2021 SEARCHES FIRST NATIONAL BANK 900112 122521-K.BALOG 150.00 _________________________________ TOTAL PERIOD 08 ACTIVITY 3,001.50 0.00 YTD BUDGET 26,633.36 TOTAL ACCOUNT ACTIVITY 12,479.59 0.00 ANNUAL REVISED BUDGET 39,950.00 ENDING BALANCE 12,479.59_____________________________________________________________________________________________________________________________________________________01-220-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 AP-210525B 05/19/2021 13 ENCODE PLUS ANNUAL RENWAL ENCODE PLUS, LLC 534689 18972 5,250.00 _________________________________ TOTAL PERIOD 01 ACTIVITY 5,250.00 0.00 02 AP-210608A 06/02/2021 45 KENDALL COUNTY DATABASE RECORD INFORMATION S 534803 50179 575.00 AP-210625MB 06/23/2021 23 ADOBE-MAY 2021 CREATIVE CLOUD FIRST NATIONAL BANK 900105 062521-J.ENGBERG-B 52.99 _________________________________ TOTAL PERIOD 02 ACTIVITY 627.99 0.00 03 AP-2101725M 07/26/2021 45 ADOBE-CREATIVE CLOUD FEE FIRST NATIONAL BANK 900107 072521-J.ENGBERG 52.99 07/26/2021 46 IWORDQ-INTERNET SOFTWARE FIRST NATIONAL BANK 900107 072521-K.BARKSDALE 4,750.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 5TIME: 07:45:02 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-220-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 03 AP-2101725M 07/26/2021 47 KENDALL CO TOWING-VEHICLE TOW FIRST NATIONAL BANK 900107 072521-P.RATOS 80.00 _________________________________ TOTAL PERIOD 03 ACTIVITY 4,882.99 0.00 04 AP-210810 08/04/2021 38 PROFESSIONAL CONSULTING HOUSEAL LAVIGNE ASSO 535140 5177 970.00 AP-210824 08/17/2021 49 JULY 2021 CAR WASHES PARADISE CAR WASH 535245 224341 13.00 AP-210825M 08/19/2021 66 ADOBE-CREATIVE CLOUD MONTHLY FIRST NATIONAL BANK 900108 082521-J.ENGBERG 52.99 08/19/2021 67 ESRI-ARCGIS DESKTOP LICENSE FIRST NATIONAL BANK 900108 082521-K.BARKSDALE 500.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 1,535.99 0.00 05 AP-210914 09/07/2021 50 PROFESSIONAL CONSULTING HOUSEAL LAVIGNE ASSO 535299 5208 3,698.75 AP-210925M 09/20/2021 39 ADOBE-MONTHLY CREATIVE CLOUD FIRST NATIONAL BANK 900109 092521-J.ENGBERG 52.99 _________________________________ TOTAL PERIOD 05 ACTIVITY 3,751.74 0.00 06 AP-211012 10/07/2021 44 AUG 2021 CONSULTING SERVICES HOUSEAL LAVIGNE ASSO 535474 5247 2,838.75 AP-211025M 10/20/2021 62 ADOBE-MONTHLY CREATIVE CLOUD FIRST NATIONAL BANK 900110 102521-J.ENHBERG 52.99 _________________________________ TOTAL PERIOD 06 ACTIVITY 2,891.74 0.00 07 AP-211109 11/03/2021 55 PROFESSIONAL CONSULTING HOUSEAL LAVIGNE ASSO 535671 5286 392.50 AP-211125M 11/17/2021 66 ADOBE-MONTHLY CREATIVE CLOUD FIRST NATIONAL BANK 900111 112521-J.ENGBERG 52.99 11/17/2021 67 ESRI-ARCGIS BLOCK OF 1,000 FIRST NATIONAL BANK 900111 112521-J.ENGBERG 200.00 _________________________________ TOTAL PERIOD 07 ACTIVITY 645.49 0.00 08 AP-211214 12/07/2021 64 OCT 2021 CONSULTING SERVICES HOUSEAL LAVIGNE ASSO 535828 5355 2,478.12 12/07/2021 65 11/09/21 PLAN COUNCIL MEETING MARLYS J. YOUNG 535875 110921 42.00 AP-211221M 12/22/2021 46 NOV 2021 PROFESSIONAL HOUSEAL LAVIGNE ASSO 535904 5362 3,495.00 AP-211225M 12/16/2021 78 ADOBE-CREATIVE CLOUD MONTHLY FIRST NATIONAL BANK 900112 122521-J.ENGBERG 52.99 _________________________________ TOTAL PERIOD 08 ACTIVITY 6,068.11 0.00 YTD BUDGET 59,520.00 TOTAL ACCOUNT ACTIVITY 25,654.05 0.00 ANNUAL REVISED BUDGET 89,280.00 ENDING BALANCE 25,654.05_____________________________________________________________________________________________________________________________________________________01-410-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 AP-210525MB 05/25/2021 05 MINER#101045-MAY 2021 MANAGED FIRST NATIONAL BANK 900103 052521-K.GREGORY 366.85 _________________________________ TOTAL PERIOD 01 ACTIVITY 366.85 0.00 02 AP-210622B 06/15/2021 44 MAY 2021 COPY CHARGES IMPACT NETWORKING, L 534855 2144435 5.13 AP-210625MB 06/23/2021 29 MINER#326824-JUN 2021 MANAGED FIRST NATIONAL BANK 900105 062521-K.GREGORY-B 366.85 _________________________________ TOTAL PERIOD 02 ACTIVITY 371.98 0.00 03 AP-210713B 07/07/2021 95 BACKGROUND CHECKS ILLINOIS STATE POLIC 534956 053121 56.50 AP-210727 07/20/2021 40 ANNUAL FY22 STORMWATER BILLING ILLINOIS EPS (NPDES) 535058 ILR400554-062821 1,000.00 07/20/2021 41 05/29-06/28 COPY CHARGES IMPACT NETWORKING, L 535061 2176592 3.16 GJ-210727RC 07/21/2021 02 RC ILEPA Inv#ILR400554-062821 1,000.00 _________________________________ TOTAL PERIOD 03 ACTIVITY 1,059.66 1,000.00 04 AP-210824 08/17/2021 51 06/29-07/28 COPY CHARGES IMPACT NETWORKING, L 535226 2207915 2.82 AP-210825M 08/19/2021 73 PHYSICIANS-DRUG TESTING FIRST NATIONAL BANK 900108 082521-E.WILLRETT 244.00 08/19/2021 74 MINER ELEC#327563-JUL 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 366.85 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 6TIME: 07:45:15 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-410-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 04 AP-210825M 08/19/2021 75 MINER ELECT#328298-AUG 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 366.85 _________________________________ TOTAL PERIOD 04 ACTIVITY 980.52 0.00 05 AP-210914 09/07/2021 61 07/29-08/28 COPY CHARGES IMPACT NETWORKING, L 535303 2241283 1.52 AP-210925M 09/20/2021 45 MINER ELECT#329021-SEPT 2021 FIRST NATIONAL BANK 900109 092521-K.GREGORY 366.85 _________________________________ TOTAL PERIOD 05 ACTIVITY 368.37 0.00 06 AP-211025M 10/20/2021 71 MINER ELECT#329828-OCT 2021 FIRST NATIONAL BANK 900110 102521-K.GREGORY 366.85 AP-211026 10/19/2021 64 08/29-09/28 COPY CHARGES IMPACT NETWORKING, L 535574 2276498 3.17 _________________________________ TOTAL PERIOD 06 ACTIVITY 370.02 0.00 07 AP-211123 11/15/2021 43 09/28-10/28 COPY CHARGES IMPACT NETWORKING, L 535764 2311729 4.30 AP-211125M 11/17/2021 75 SHAWE MEDIA-JOB POSTING FIRST NATIONAL BANK 900111 112521-J.BEHLAND 670.00 11/17/2021 76 MINER ELECT-NOV 2021 SHARED FIRST NATIONAL BANK 900111 112521-K.GREGORY 366.85 _________________________________ TOTAL PERIOD 07 ACTIVITY 1,041.15 0.00 08 AP-211214 12/07/2021 74 10/29-11/28 COPY CHARGES IMPACT NETWORKING, L 535833 2346364 5.27 12/07/2021 75 REMOTE TUB GRINDING, USE OF STEVE PIPER & SONS, 535853 18624 4,685.00 AP-211225M 12/16/2021 95 MINER ELECT#331243-DEC 2021 FIRST NATIONAL BANK 900112 122521-K.GREGORY 366.85 _________________________________ TOTAL PERIOD 08 ACTIVITY 5,057.12 0.00 YTD BUDGET 6,150.00 TOTAL ACCOUNT ACTIVITY 9,615.67 1,000.00 ANNUAL REVISED BUDGET 9,225.00 ENDING BALANCE 8,615.67_____________________________________________________________________________________________________________________________________________________01-640-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 AP-210525B 05/19/2021 16 2020 ROB ROY DRAINAGE DIST FEE KENDALL COUNTY COLLE 534697 2020 FEE-ROB ROY 161.62 05/19/2021 17 2020 RAYMOND DRAINAGE DIST FEE KENDALL COUNTY COLLE 534697 2020 FEES-RAYMOND 315.58 AP-210527M 05/26/2021 01 2020 CALEDONIA DRAINAGE DIST KENDALL COUNTY COLLE 534719 2020012552-062021 20.00 05/26/2021 02 2020 CALEDONIA DRAINAGE DIST KENDALL COUNTY COLLE 534720 2020012553-062021 25.72 _________________________________ TOTAL PERIOD 01 ACTIVITY 522.92 0.00 03 AP-210727 07/20/2021 65 LOBBYIST FEE VILLAGE OF OSWEGO 535084 0521 1,166.67 07/20/2021 66 LOBBYIST FEE REIMBURSEMENT VILLAGE OF OSWEGO 535084 EGA050-2021-05 1,562.50 _________________________________ TOTAL PERIOD 03 ACTIVITY 2,729.17 0.00 04 AP-210824 08/17/2021 86 2021 ROAD PROGRAM ENGINEERING ENTERPRI 535210 71992 29,864.50 GJ-211026RC 10/26/2021 04 RC EEI Inv#71992 2,212.50 GJ-211026RV 01/11/2022 04 Reverse GJ-211026RC 2,212.50 GJ-22111RC4 01/11/2022 04 RC EEI Inv#71992 29,864.50 _________________________________ TOTAL PERIOD 04 ACTIVITY 32,077.00 32,077.00 06 AP-211012 10/07/2021 95 STATE LOBBYIST CHARGES VILLAGE OF OSWEGO 535507 1332 3,500.00 10/07/2021 96 FEDERAL LOBBYIST CHARGES VILLAGE OF OSWEGO 535507 1332 4,687.50 _________________________________ TOTAL PERIOD 06 ACTIVITY 8,187.50 0.00 YTD BUDGET 32,100.00 TOTAL ACCOUNT ACTIVITY 43,516.59 32,077.00 ANNUAL REVISED BUDGET 48,150.00 ENDING BALANCE 11,439.59_____________________________________________________________________________________________________________________________________________________23-230-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 YTD BUDGET 9,000.00 TOTAL ACCOUNT ACTIVITY 0.00 0.00 ANNUAL REVISED BUDGET 13,500.00 ENDING BALANCE 0.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 7TIME: 07:47:09 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________25-205-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 YTD BUDGET 0.00 TOTAL ACCOUNT ACTIVITY 0.00 0.00 ANNUAL REVISED BUDGET 0.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________25-225-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 YTD BUDGET 0.00 TOTAL ACCOUNT ACTIVITY 0.00 0.00 ANNUAL REVISED BUDGET 0.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________51-510-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 GJ-053121FE 07/14/2021 03 UB WSB LOCKBOX FEES - MAY 2020 204.33 AP-210525MB 05/25/2021 11 MINER#101045-MAY 2021 MANAGED FIRST NATIONAL BANK 900103 052521-K.GREGORY 430.65 GJ-210531FE 05/27/2021 03 UB CC Fees - Apr 2021 2,827.04 05/27/2021 09 UB Paymentus Fee-Apr 2021 1,875.16 05/27/2021 15 FNBO Analysis Chrg-Apr 2021 419.04 GJ-21629PRE 06/29/2021 33 Cintas-2224 Tremont Monitoring 158.00 06/29/2021 34 Cintas-3299 Lehman Monitoring 158.00 06/29/2021 35 Cintas-610 Tower Monitoring 158.00 _________________________________ TOTAL PERIOD 01 ACTIVITY 6,230.22 0.00 02 GJ-063021FE 08/05/2021 03 UB WSB LOCKBOX FEE - JUN 2021 116.87 AP-210625MB 06/23/2021 49 MINER#326824-JUN 2021 MANAGED FIRST NATIONAL BANK 900105 062521-K.GREGORY-B 430.65 GJ-210630FE 06/24/2021 03 UB CC Fees - May 2021 2,368.29 06/24/2021 09 UB Paymentus Fees - May 2021 1,459.75 06/24/2021 15 FNBO Analysis Chrg - May 2021 437.27 _________________________________ TOTAL PERIOD 02 ACTIVITY 4,812.83 0.00 03 GJ-073121FE 10/12/2021 03 UB WSB LOCKBOX FEES-JULY 2021 214.51 AP-210713B 07/07/2021 195 MYGOVHUB FEES - JUNE 2021 HARRIS COMPUTER SYST 534950 MSIXT0000107 134.86 07/07/2021 196 BACKGROUND CHECKS ILLINOIS STATE POLIC 534956 053121 56.50 AP-210727 07/20/2021 103 MAY 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535055 MSIXT0000088 51.25 07/20/2021 104 05/29-06/28 COPY CHARGES IMPACT NETWORKING, L 535061 2176592 3.15 07/20/2021 105 LOBBYIST FEE VILLAGE OF OSWEGO 535084 0521 1,166.67 07/20/2021 106 LOBBYIST FEE VILLAGE OF OSWEGO 535084 EGA050-2021-05 1,562.50 GJ-210731FE 07/27/2021 03 UB CC Fees - June 2021 1,169.91 07/27/2021 09 UB Paymentus Fees - June 2021 1,994.23 07/27/2021 15 FNBO Analysis Chrg - June 2021 500.98 _________________________________ TOTAL PERIOD 03 ACTIVITY 6,854.56 0.00 04 GJ-083121FE 10/12/2021 03 UB WSB LOCKBOX FEES-AUG 2021 92.81 AP-210810 08/04/2021 103 JUL 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535135 MSIXT0000109 352.47 AP-210824 08/17/2021 183 JULY 2021 DUMPING PLANO CLEAN FILL 535248 819 150.00 AP-210825M 08/19/2021 129 PHYSICIANS-DRUG TESTING FIRST NATIONAL BANK 900108 082521-E.WILLRETT 183.00 08/19/2021 130 MINER ELEC#327563-JUL 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 430.65 08/19/2021 131 MINER ELECT#328298-AUG 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 430.65 GJ-210831FE 08/24/2021 03 UB CC Fees - July 2021 2,186.14 08/24/2021 09 UB Paymentus Fees - July 2021 1,574.65 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 8TIME: 07:48:04 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________51-510-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 04 GJ-210831FE 08/24/2021 15 UB Analysis Fees - July 2021 423.97 _________________________________ TOTAL PERIOD 04 ACTIVITY 5,824.34 0.00 05 GJ-093021FE 10/11/2021 03 UB WSB LOCKBOX FEES 224.80 AP-210914 09/07/2021 136 AUG 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535295 MSIXY0000123 138.44 09/07/2021 137 BACKGROUND CHECKS ILLINOIS STATE POLIC 535300 073121-4811 56.50 AP-210925M 09/20/2021 91 PYSICIANS-RANDOM DOT TEST FIRST NATIONAL BANK 900109 092521-E.WILLRETT 58.00 09/20/2021 92 MINER ELECT#329021-SEPT 2021 FIRST NATIONAL BANK 900109 092521-K.GREGORY 430.65 GJ-210930FE 09/22/2021 03 UB CC Fees - Aug 2021 1,390.03 09/22/2021 09 UB Paymentus Fees - Aug 2021 2,031.97 09/22/2021 15 FNBO Analysis Chrg - Aug 2021 459.00 _________________________________ TOTAL PERIOD 05 ACTIVITY 4,789.39 0.00 06 GJ-103121FE 11/04/2021 03 UB WSB LOCKBOX FEE - OCT 2021 73.66 AP-211012 10/07/2021 140 STATE LOBBYIST CHARGES VILLAGE OF OSWEGO 535507 1332 3,500.00 10/07/2021 141 FEDERAL LOBBYIST CHARGES VILLAGE OF OSWEGO 535507 1332 4,687.50 AP-211025M 10/20/2021 106 MINER ELECT#329828-OCT 2021 FIRST NATIONAL BANK 900110 102521-K.GREGORY 430.65 AP-211026 10/19/2021 114 AUG & SEPT 2021 DUMPING PLANO CLEAN FILL 535599 828 100.00 GJ-211031FE 10/25/2021 03 UB CC Fees - Sept 2021 549.21 10/25/2021 09 UB Paymentus Fees - Sept 2021 1,525.50 10/25/2021 15 FNBO Analysis Charge-Sept 2021 416.02 _________________________________ TOTAL PERIOD 06 ACTIVITY 11,282.54 0.00 07 GJ-113021FE 12/03/2021 03 UB WSB LOCKBOX FEE 196.91 AP-211109 11/03/2021 182 MYGOVHUB FEES - SEPT 2021 HARRIS COMPUTER SYST 535665 MSIXT0000139 359.06 AP-211123 11/15/2021 170 MYGOVHUB FEES-OCT 2021 HARRIS COMPUTER SYST 535761 MSIXT0000158 141.81 11/15/2021 171 09/28-10/28 COPY CHARGES IMPACT NETWORKING, L 535764 2311729 4.30 AP-211125M 11/17/2021 119 MINER ELECT-NOV 2021 SHARED FIRST NATIONAL BANK 900111 112521-K.GREGORY 430.65 GJ-211130FE 12/01/2021 03 UB CC Fees - Oct 2021 1,253.06 12/01/2021 09 UB Paymentus Fees - Oct 2021 2,119.98 12/01/2021 15 FNBO Analysis Chrg - Oct 2021 485.33 _________________________________ TOTAL PERIOD 07 ACTIVITY 4,991.10 0.00 08 GJ-123121FE 01/11/2022 03 UB WSB LOCKBOX FEE - DEC 2021 84.60 AP-211214 12/07/2021 180 OCT 2021 BACKGROUND CHECK ILLINOIS STATE POLIC 535831 103121 113.00 12/07/2021 181 SONETICS REPAIR STANDARD EQUIPMENT C 535866 OP32910 195.00 AP-211221M 12/22/2021 110 MYGOVHUB FEES - NOV 2021 HARRIS COMPUTER SYST 535902 MSIXT0000184 368.96 12/22/2021 111 6 WHEEL DUMP OF CCDD MATERIAL PLANO CLEAN FILL 535921 833 50.00 AP-211225M 12/16/2021 158 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900112 122521-E.WILLRETT 58.00 12/16/2021 159 MINER ELECT#331243-DEC 2021 FIRST NATIONAL BANK 900112 122521-K.GREGORY 430.65 GJ-211231FE 01/04/2022 03 UB CC Fees - Nov 2021 515.70 01/04/2022 09 UB Paymentus Fees - Nov 2021 1,603.34 01/04/2022 15 FNBO Analysis Chrg - Nov 2021 434.65 _________________________________ TOTAL PERIOD 08 ACTIVITY 3,853.90 0.00 YTD BUDGET 110,666.68 TOTAL ACCOUNT ACTIVITY 48,638.88 0.00 ANNUAL REVISED BUDGET 166,000.00 ENDING BALANCE 48,638.88_____________________________________________________________________________________________________________________________________________________52-520-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 9TIME: 07:49:17 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________52-520-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 GJ-053121FE 07/14/2021 05 UB WSB LOCKBOX FEES - MAY 2020 95.31 AP-210525MB 05/25/2021 13 MINER#101045-MAY 2021 MANAGED FIRST NATIONAL BANK 900103 052521-K.GREGORY 287.10 GJ-210531FE 05/27/2021 05 UB CC Fees - Apr 2021 1,318.74 05/27/2021 11 UB Paymentus Fee-Apr 2021 874.71 05/27/2021 17 FNBO Analysis Chrg-Apr 2021 195.47 _________________________________ TOTAL PERIOD 01 ACTIVITY 2,771.33 0.00 02 GJ-063021FE 08/05/2021 05 UB WSB LOCKBOX FEE - JUN 2021 54.52 AP-210625MB 06/23/2021 58 MINER#326824-JUN 2021 MANAGED FIRST NATIONAL BANK 900105 062521-K.GREGORY-B 287.10 GJ-210630FE 06/24/2021 05 UB CC Fees - May 2021 1,104.75 06/24/2021 11 UB Paymentus Fees - May 2021 680.94 06/24/2021 17 FNBO Analysis Chrg - May 2021 203.97 _________________________________ TOTAL PERIOD 02 ACTIVITY 2,331.28 0.00 03 GJ-073121FE 10/12/2021 05 UB WSB LOCKBOX FEES-JULY 2021 100.06 AP-210713B 07/07/2021 231 MYGOVHUB FEES - JUNE 2021 HARRIS COMPUTER SYST 534950 MSIXT0000107 38.92 AP-210727 07/20/2021 136 MAY 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535055 MSIXT0000088 14.79 07/20/2021 137 05/29-06/28 COPY CHARGES IMPACT NETWORKING, L 535061 2176592 3.14 GJ-210731FE 07/27/2021 05 UB CC Fees - June 2021 545.73 07/27/2021 11 UB Paymentus Fees - June 2021 930.27 07/27/2021 17 FNBO Analysis Chrg - June 2021 233.70 _________________________________ TOTAL PERIOD 03 ACTIVITY 1,866.61 0.00 04 GJ-083121FE 10/12/2021 05 UB WSB LOCKBOX FEES-AUG 2021 43.29 AP-210810 08/04/2021 132 JUL 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535135 MSIXT0000109 101.72 AP-210824 08/17/2021 226 06/29-07/28 COPY CHARGES IMPACT NETWORKING, L 535226 2207915 2.82 AP-210825M 08/19/2021 167 MINER ELEC#327563-JUL 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 287.10 08/19/2021 168 MINER ELECT#328298-AUG 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 287.10 GJ-210831FE 08/24/2021 05 UB CC Fees - July 2021 1,019.78 08/24/2021 11 UB Paymentus Fees - July 2021 734.53 08/24/2021 17 UB Analysis Fees - July 2021 197.77 _________________________________ TOTAL PERIOD 04 ACTIVITY 2,674.11 0.00 05 GJ-093021FE 10/11/2021 05 UB WSB LOCKBOX FEES 104.86 AP-210914 09/07/2021 171 AUG 2021 MYGOVHUB FEES HARRIS COMPUTER SYST 535295 MSIXY0000123 39.95 AP-210925M 09/20/2021 107 MINER ELECT#329021-SEPT 2021 FIRST NATIONAL BANK 900109 092521-K.GREGORY 287.10 GJ-210930FE 09/22/2021 05 UB CC Fees - Aug 2021 648.42 09/22/2021 11 UB Paymentus Fees - Aug 2021 947.86 09/22/2021 17 FNBO Analysis Chrg - Aug 2021 214.11 _________________________________ TOTAL PERIOD 05 ACTIVITY 2,242.30 0.00 06 GJ-103121FE 11/04/2021 05 UB WSB LOCKBOX FEE - OCT 2021 34.36 AP-211025M 10/20/2021 126 MINER ELECT#329828-OCT 2021 FIRST NATIONAL BANK 900110 102521-K.GREGORY 287.10 GJ-211031FE 10/25/2021 05 UB CC Fees - Sept 2021 256.20 10/25/2021 11 UB Paymentus Fees - Sept 2021 711.61 10/25/2021 17 FNBO Analysis Charge-Sept 2021 194.07 _________________________________ TOTAL PERIOD 06 ACTIVITY 1,483.34 0.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 10TIME: 07:49:18 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________52-520-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 07 GJ-113021FE 12/03/2021 05 UB WSB LOCKBOX FEE 91.85 AP-211109 11/03/2021 215 MYGOVHUB FEES - SEPT 2021 HARRIS COMPUTER SYST 535665 MSIXT0000139 103.62 AP-211123 11/15/2021 204 MYGOVHUB FEES-OCT 2021 HARRIS COMPUTER SYST 535761 MSIXT0000158 40.92 11/15/2021 205 09/28-10/28 COPY CHARGES IMPACT NETWORKING, L 535764 2311729 4.30 AP-211125M 11/17/2021 147 MINER ELECT-NOV 2021 SHARED FIRST NATIONAL BANK 900111 112521-K.GREGORY 287.10 GJ-211130FE 12/01/2021 05 UB CC Fees - Oct 2021 584.52 12/01/2021 11 UB Paymentus Fees - Oct 2021 988.92 12/01/2021 17 FNBO Analysis Chrg - Oct 2021 226.39 _________________________________ TOTAL PERIOD 07 ACTIVITY 2,327.62 0.00 08 GJ-123121FE 01/11/2022 05 UB WSB LOCKBOX FEE - DEC 2021 39.48 AP-211221M 12/22/2021 143 MYGOVHUB FEES - NOV 2021 HARRIS COMPUTER SYST 535902 MSIXT0000184 106.48 AP-211225M 12/16/2021 179 MINER ELECT#331243-DEC 2021 FIRST NATIONAL BANK 900112 122521-K.GREGORY 287.10 GJ-211231FE 01/04/2022 05 UB CC Fees - Nov 2021 240.56 01/04/2022 11 UB Paymentus Fees - Nov 2021 747.92 01/04/2022 17 FNBO Analysis Chrg - Nov 2021 202.75 _________________________________ TOTAL PERIOD 08 ACTIVITY 1,624.29 0.00 YTD BUDGET 23,666.68 TOTAL ACCOUNT ACTIVITY 17,320.88 0.00 ANNUAL REVISED BUDGET 35,500.00 ENDING BALANCE 17,320.88_____________________________________________________________________________________________________________________________________________________79-790-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 AP-210525MB 05/25/2021 15 MINER#101045-MAY 2021 MANAGED FIRST NATIONAL BANK 900103 052521-K.GREGORY 510.40 _________________________________ TOTAL PERIOD 01 ACTIVITY 510.40 0.00 02 AP-210622B 06/15/2021 107 MAY 2021 COPY CHARGES IMPACT NETWORKING, L 534855 2144435 39.32 06/15/2021 108 MAY 2021 COPY CHARGES IMPACT NETWORKING, L 534855 2144435 39.31 AP-210625MB 06/23/2021 66 MINER#326824-JUN 2021 MANAGED FIRST NATIONAL BANK 900105 062521-K.GREGORY-B 510.40 _________________________________ TOTAL PERIOD 02 ACTIVITY 589.03 0.00 03 AP-2101725M 07/26/2021 124 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900107 072521-K.GREGORY 405.00 07/26/2021 125 ARAMARK#610000139707-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 56.65 07/26/2021 126 ARAMARK#610000126829-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 18.21 07/26/2021 127 ARAMARK#610000130040-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 18.21 07/26/2021 128 ARAMARK#610000133317-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 18.21 07/26/2021 129 ARAMARK#610000136522-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 18.21 07/26/2021 130 ARAMARK#610000139702-MATS FIRST NATIONAL BANK 900107 072521-S.REDMON 18.21 AP-210713B 07/07/2021 250 05/20/21 MEETING MINUTES MARLYS J. YOUNG 535012 052021 30.00 AP-210727 07/20/2021 152 05/29-06/28 COPY CHARGES IMPACT NETWORKING, L 535061 2176592 51.16 _________________________________ TOTAL PERIOD 03 ACTIVITY 633.86 0.00 04 AP-210824 08/17/2021 248 06/29-07/28 COPY CHARGES IMPACT NETWORKING, L 535226 2207915 29.17 08/17/2021 249 05/01-07/31 MANAGED PRINT IMPACT NETWORKING, L 535226 2216307 0.94 AP-210825M 08/19/2021 192 PHYSICIANS-DRUG TESTING FIRST NATIONAL BANK 900108 082521-E.WILLRETT 90.00 08/19/2021 193 MINER ELEC#327563-JUL 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 510.40 08/19/2021 194 MINER ELECT#328298-AUG 2021 FIRST NATIONAL BANK 900108 082521-K.GREGORY-C 510.40 08/19/2021 195 PLAYGROUND GUARDIAN-PARK FIRST NATIONAL BANK 900108 082521-R.HORNER 2,000.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 3,140.91 0.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 11TIME: 07:50:32 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-790-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 05 AP-210914 09/07/2021 196 07/29-08/28 COPY CHARGES IMPACT NETWORKING, L 535303 2241283 77.68 09/07/2021 197 08/05/21 PARK BOARD MEETING MARLYS J. YOUNG 535349 080521 31.50 AP-210925M 09/20/2021 120 PYSICIANS-RANDOM DOT TESTS FIRST NATIONAL BANK 900109 092521-E.WILLRETT 209.00 09/20/2021 121 MINER ELECT#329021-SEPT 2021 FIRST NATIONAL BANK 900109 092521-K.GREGORY 510.40 _________________________________ TOTAL PERIOD 05 ACTIVITY 828.58 0.00 06 AP-211025M 10/20/2021 146 MINER ELECT#329828-OCT 2021 FIRST NATIONAL BANK 900110 102521-K.GREGORY 510.40 AP-211026 10/19/2021 155 08/29-09/28 COPY CHARGES IMPACT NETWORKING, L 535574 2276498 67.77 _________________________________ TOTAL PERIOD 06 ACTIVITY 578.17 0.00 07 AP-211123 11/15/2021 227 09/28-10/28 COPY CHARGES IMPACT NETWORKING, L 535764 2311729 64.62 11/15/2021 228 08/01-10/31 MANAGED PRINT IMPACT NETWORKING, L 535764 2315531 0.93 AP-211125M 11/17/2021 168 MINER ELECT-NOV 2021 SHARED FIRST NATIONAL BANK 900111 112521-K.GREGORY 510.40 _________________________________ TOTAL PERIOD 07 ACTIVITY 575.95 0.00 08 AP-211214 12/07/2021 239 10/29-11/28 COPY CHARGES IMPACT NETWORKING, L 535833 2346364 103.88 AP-211225M 12/16/2021 198 MINER ELECT#331243-DEC 2021 FIRST NATIONAL BANK 900112 122521-K.GREGORY 510.40 12/16/2021 199 IPRA-ANNUAL MEMBERSHIP FIRST NATIONAL BANK 900112 122521-S.REDMON 244.00 _________________________________ TOTAL PERIOD 08 ACTIVITY 858.28 0.00 YTD BUDGET 7,600.00 TOTAL ACCOUNT ACTIVITY 7,715.18 0.00 ANNUAL REVISED BUDGET 11,400.00 ENDING BALANCE 7,715.18_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 AP-210525B 05/19/2021 32 UMPIRE JOSLYN T. BULLINGTON 534684 MAY 1 - 11 35.00 05/19/2021 33 UMPIRE JOHN ELENBAAS 534688 050821 70.00 05/19/2021 34 UMPIRE W. THOMAS EVINS 534690 050121 70.00 05/19/2021 35 UMPIRE NOLAN HOOPER 534692 MAY 1 - 11 20.00 05/19/2021 36 UMPIRE STEPHEN IRVING 534694 050621 160.00 05/19/2021 37 UMPIRE JAVIER LASSALLE 534698 050821 70.00 05/19/2021 38 UMPIRE JACOB LIPSCOMB 534699 MAY 1 - 11 55.00 05/19/2021 39 UMPIRE JACK MODAFF 534702 MAY 1 - 11 110.00 05/19/2021 40 UMPIRE ROBERT L. RIETZ JR. 534709 050621 160.00 05/19/2021 41 UMPIRE KATIE STRAZNICAS 534713 050121 70.00 05/19/2021 42 UMPIRE MICHAEL VOITIK 534715 050621 160.00 GJ-210531FE 05/27/2021 19 PR CC Fee - Apr 2021 1,171.01 _________________________________ TOTAL PERIOD 01 ACTIVITY 2,151.01 0.00 02 AP-210608A 06/02/2021 141 UMPIRE ERIC ADAMS 534750 MAY 12-MAY 25 110.00 06/02/2021 142 UMPIRE WILLIAM BLAKE 534753 MAY 12-MAY 25 330.00 06/02/2021 143 UMPIRE JOSLYN T. BULLINGTON 534754 MAY 12-MAY 25 130.00 06/02/2021 144 UMPIRE JACKSON BULLINGTON 534755 MAY 12-MAY 25 80.00 06/02/2021 145 UMPIRE JOHN ELENBAAS 534763 051521 70.00 06/02/2021 146 UMPIRE JOHN ELENBAAS 534763 052221 70.00 06/02/2021 147 UMPIRE JORY ELENBAAS 534764 052221 70.00 06/02/2021 148 UMPIRE RYAN EVANS 534766 MAY 12-MAY 25 20.00 06/02/2021 149 UMPIRE W. THOMAS EVINS 534767 051521 70.00 06/02/2021 150 UMPIRE ALLEN R. GOSS 534769 MAY 12-MAY 25 55.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 12TIME: 07:50:53 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 02 AP-210608A 06/02/2021 151 UMPIRE COLIN GRIFFIN 534770 MAY 12-MAY 25 45.00 06/02/2021 152 UMPIRE NOLAN HOOPER 534773 MAY 12-MAY 25 60.00 06/02/2021 153 UMPIRE STEPHEN IRVING 534777 051321 160.00 06/02/2021 154 UMPIRE STEPHEN IRVING 534777 052021 160.00 06/02/2021 155 UMPIRE GREGORY JOHNSON 534778 MAY 12-MAY 25 55.00 06/02/2021 156 UMPIRE JACOB LIPSCOMB 534783 MAY 12-MAY 25 55.00 06/02/2021 157 UMPIRE GAVIN DANIEL LOHER 534784 MAY 12-MAY 25 155.00 06/02/2021 158 UMPIRE KYLE DEAN MCCURDY 534787 MAY 12-MAY 25 140.00 06/02/2021 159 UMPIRE RYAN MEHOCHKO 534788 MAY12-MAY 25 20.00 06/02/2021 160 UMPIRE JACK MODAFF 534792 MAY 12-MAY 25 220.00 06/02/2021 161 UMPIRE LIAM PHENEY 534796 MAY 12-MAY 25 60.00 06/02/2021 162 UMPIRE JEFF RICHARDSON 534801 MAY 12-MAY 25 55.00 06/02/2021 163 UMPIRE ROBERT L. RIETZ JR. 534802 051321 160.00 06/02/2021 164 UMPIRE ROBERT L. RIETZ JR. 534802 052021 160.00 06/02/2021 165 UMPIRE EDWIN A RUNDLE 534804 MAY 12-MAY 25 55.00 06/02/2021 166 UMPIRE BRYSON SCHMIDT 534805 MAY 12-MAY 25 35.00 06/02/2021 167 CHILD & BABYSITTING SAFETY SECOND CHANCE CARDIA 534806 21-005-355 418.60 06/02/2021 168 UMPIRE JAMES A. TIETZ 534810 MAY 12-MAY 25 55.00 06/02/2021 169 UMPIRE MICHAEL VOITIK 534813 051321 160.00 06/02/2021 170 UMPIRE MICHAEL VOITIK 534813 052021 160.00 06/02/2021 171 UMPIRE MARK RUNYON 2091 MAY 12-MAY 25 110.00 AP-210622B 06/15/2021 118 UMPIRE DAVID BEEBE 534829 MAY 26-JUNE 07 55.00 06/15/2021 119 UMPIRE JOSLYN T. BULLINGTON 534833 MAY 26-JUNE 07 200.00 06/15/2021 120 UMPIRE JACKSON BULLINGTON 534834 MAY 26-JUNE 07 100.00 06/15/2021 121 UMPIRE THOMAS DEES 534839 MAY 26-JUNE 07 110.00 06/15/2021 122 UMPIRE ANDREW GOLINSKI 534848 MAY 26-JUNE 07 35.00 06/15/2021 123 UMPIRE ALLEN R. GOSS 534849 MAY 26-JUNE 07 55.00 06/15/2021 124 UMPIRE COLIN GRIFFIN 534851 MAY 26-JUNE 07 65.00 06/15/2021 125 UMPIRE ETHAN HANSON 534852 MAY 26-JUNE 07 75.00 06/15/2021 126 UMPIRE JACKSON HAWKINSON 534853 MAY 26-JUNE 07 95.00 06/15/2021 127 UMPIRE NOLAN HOOPER 534854 MAY 26-JUNE 07 45.00 06/15/2021 128 UMPIRE STEPHEN IRVING 534858 060321 160.00 06/15/2021 129 UMPIRE JACOB LIPSCOMB 534864 MAY 26-JUNE 07 55.00 06/15/2021 130 UMPIRE GAVIN DANIEL LOHER 534865 MAY 26-JUNE 07 65.00 06/15/2021 131 UMPIRE KYLE DEAN MCCURDY 534869 MAY 26-JUNE 07 175.00 06/15/2021 132 UMPIRE RYAN MEHOCHKO 534870 MAY 26-JUNE 07 90.00 06/15/2021 133 UMPIRE STEVE PEARSON 534877 MAY 26-JUNE 07 55.00 06/15/2021 134 UMPIRE JEFF RICHARDSON 534884 MAY 26-JUNE 07 55.00 06/15/2021 135 UMPIRE ROBERT L. RIETZ JR. 534885 060321 120.00 06/15/2021 136 UMPIRE EMMA ROBERTS 534886 MAY 26-JUNE 07 55.00 06/15/2021 137 UMPIRE BRYSON SCHMIDT 534887 MAY 26-JUNE 07 95.00 06/15/2021 138 RECTRAC/WEBTRAC ANNUAL VERMONT SYSTEMS 534897 69991 5,538.00 06/15/2021 139 UMPIRE MICHAEL VOITIK 534898 060321 160.00 06/15/2021 140 UMPIRE MARK RUNYON 2104 MAY 26-JUNE 07 55.00 GJ-210630FE 06/24/2021 19 PR CC Fees - May 2021 1,100.81 _________________________________ TOTAL PERIOD 02 ACTIVITY 12,117.41 0.00 03 AP-2101725M 07/26/2021 159 PLUGNPAY-MAY 2021 BILLING FEE FIRST NATIONAL BANK 900107 072521-S.REDMON 30.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 13TIME: 07:50:55 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 03 AP-2101725M 07/26/2021 160 LOMBARSI COACHING-YOUTH CLASS FIRST NATIONAL BANK 900107 072521-S.REDMON 137.20 07/26/2021 161 CANVA-ANNUAL SUBSCRIPTION FIRST NATIONAL BANK 900107 072521-S.REDMON 99.99 AP-210713B 07/07/2021 276 UMPIRE ERIC ADAMS 534916 JUNE 9-JUNE 26 55.00 07/07/2021 277 UMPIRE WILLIAM BLAKE 534922 JUNE 9-JUNE 26 165.00 07/07/2021 278 UMPIRE TERENCE BOWMAN 534924 062421 160.00 07/07/2021 279 UMPIRE JOSLYN T. BULLINGTON 534926 JUNE 9-JUNE 26 120.00 07/07/2021 280 UMPIRE JACKSON BULLINGTON 534927 JUNE 9-JUNE 26 60.00 07/07/2021 281 UMPIRE RAIUMUNDO FONSECA 534945 JUNE 9-JUNE 26 60.00 07/07/2021 282 UMPIRE ANDREW GOLINSKI 534947 JUNE 9-JUNE 26 105.00 07/07/2021 283 UMPIRE ALLEN R. GOSS 534948 JUNE 9-JUNE 26 165.00 07/07/2021 284 UMPIRE COLIN GRIFFIN 534949 JUNE 9-JUNE 26 25.00 07/07/2021 285 UMPIRE NOLAN HOOPER 534954 JUNE 9-JUNE 26 115.00 07/07/2021 286 BACKGROUND CHECKS ILLINOIS STATE POLIC 534956 053121 84.75 07/07/2021 287 UMPIRE STEPHEN IRVING 534961 052721 160.00 07/07/2021 288 UMPIRE STEPHEN IRVING 534961 061021 160.00 07/07/2021 289 UMPIRE STEPHEN IRVING 534961 061721 160.00 07/07/2021 290 UMPIRE STEPHEN IRVING 534961 062421 160.00 07/07/2021 291 UMPIRE HALEY N. KOSIN 534967 JUNE 9-JUNE 26 60.00 07/07/2021 292 UMPIRE JOHN LEPACEK 534968 JUNE 9-JUNE 26 55.00 07/07/2021 293 UMPIRE JACOB LIPSCOMB 534969 JUNE 9-JUNE 26 55.00 07/07/2021 294 UMPIRE GAVIN DANIEL LOHER 534970 JUNE 9-JUNE 26 150.00 07/07/2021 295 UMPIRE MICHAEL F. MARCHETTI 534971 JUNE 9-JUNE 26 55.00 07/07/2021 296 UMPIRE KYLE DEAN MCCURDY 534975 JUNE 9-JUNE 26 280.00 07/07/2021 297 UMPIRE RYAN MEHOCHKO 534976 JUNE 9-JUNE 26 105.00 07/07/2021 298 UMPIRE JACK MODAFF 534982 JUNE 9-JUNE 26 120.00 07/07/2021 299 UMPIRE STEVE PEARSON 534991 JUNE 9-JUNE 26 55.00 07/07/2021 300 UMPIRE LIAM PHENEY 534992 JUNE 9-JUNE 26 40.00 07/07/2021 301 UMPIRE ROBERT L. RIETZ JR. 534997 052721 160.00 07/07/2021 302 UMPIRE ROBERT L. RIETZ JR. 534997 061021 160.00 07/07/2021 303 UMPIRE ROBERT L. RIETZ JR. 534997 061721 160.00 07/07/2021 304 UMPIRE ROBERT L. RIETZ JR. 534997 JUNE 9-JUNE 26 120.00 07/07/2021 305 UMPIRE EMMA ROBERTS 534998 JUNE 9-JUNE 26 110.00 07/07/2021 306 UMPIRE BRYSON SCHMIDT 535000 JUNE 9-JUNE 26 130.00 07/07/2021 307 UMPIRE JAMES A. TIETZ 535003 JUNE 9-JUNE 26 110.00 07/07/2021 308 UMPIRE MICHAEL VOITIK 535007 052721 160.00 07/07/2021 309 UMPIRE MICHAEL VOITIK 535007 061021 160.00 07/07/2021 310 UMPIRE MICHAEL VOITIK 535007 061721 160.00 07/07/2021 311 UMPIRE MICHAEL VOITIK 535007 062421 160.00 07/07/2021 312 05/20/21 MEETING MINUTES MARLYS J. YOUNG 535012 052021 30.00 07/07/2021 313 UMPIRE KAYLA ZUBER 535013 JUNE 9-JUNE 26 65.00 07/07/2021 314 UMPIRE SAM GOLINSKI 2116 JUNE 9-JUNE 26 55.00 AP-210727 07/20/2021 171 SOCCER CAMP INSTRUCTION 5 STAR SOCCER CAMPS 535025 7221 1,800.00 07/20/2021 172 UMPIRE ERIC ADAMS 535027 JUNE 27-JULY 14 220.00 07/20/2021 173 SUMMER 2021 CLASS INSTRUCTION ALL STAR SPORTS INST 535028 214010 7,510.00 07/20/2021 174 UMPIRE WILLIAM BLAKE 535034 JUNE 27-JULY 14 275.00 07/20/2021 175 UMPIRE ANTHONY BOULE 535035 JUNE 27-JULY 14 140.00 07/20/2021 176 UMPIRE JOSLYN T. BULLINGTON 535036 JUNE 27-JULY 14 50.00 07/20/2021 177 UMPIRE JACKSON BULLINGTON 535037 JUNE 27-JULY 14 40.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 14TIME: 07:50:59 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 03 AP-210727 07/20/2021 178 UMPRE THOMAS DEES 535043 JUNE 27-JULY 14 280.00 07/20/2021 179 UMPIRE ALLEN R. GOSS 535052 JUNE 27-JULY 14 165.00 07/20/2021 180 UMPIRE COLIN GRIFFIN 535053 JUNE 27-JULY 14 60.00 07/20/2021 181 UMPIRE JACKSON HAWKINSON 535056 JUNE 27-JULY 14 120.00 07/20/2021 182 UMPIRE NOLAN HOOPER 535057 JUNE 27-JULY 14 20.00 07/20/2021 183 05/29-06/28 COPY CHARGES IMPACT NETWORKING, L 535061 2176592 51.16 07/20/2021 184 UMPIRE STEPHEN IRVING 535064 070121 80.00 07/20/2021 185 UMPIRE GREGORY JOHNSON 535066 JUNE 27-JULY 14 60.00 07/20/2021 186 UMPIRE HALEY N. KOSIN 535069 JUNE 27-JULY 14 50.00 07/20/2021 187 UMPIRE JIM KWIATKOWSKI 535070 JUNE 27-JULY 14 55.00 07/20/2021 188 UMPIRE JACOB LIPSCOMB 535071 JUNE 27-JULY 14 110.00 07/20/2021 189 UMPIRE GAVIN DANIEL LOHER 535072 JUNE 27-JULY 14 165.00 07/20/2021 190 UMPIRE KYLE DEAN MCCURDY 535075 JUNE 27-JULY 14 165.00 07/20/2021 191 UMPIRE RYAN MEHOCHKO 535076 JUNE 27-JULY 14 165.00 07/20/2021 192 UMPIRE JACK MODAFF 535080 JUNE 27-JULY 14 55.00 07/20/2021 193 UMPIRE ARBITER RENEWAL CYNTHIA O'LEARY 535082 REC UMPS RENEWAL 264.00 07/20/2021 194 SPING SOCCER REFEREE ASSIGNING CYNTHIA O'LEARY 535083 SOCCER SPRING 2021 125.00 07/20/2021 195 UMPIRE STEVE PEARSON 535086 JUNE 27-JULY 14 165.00 07/20/2021 196 UMPIRE LIAM PHENEY 535087 JUNE 27-JULY 14 95.00 07/20/2021 197 UMPIRE JEFF RICHARDSON 535094 JUNE 27-JULY 14 55.00 07/20/2021 198 UMPIRE ROBERT L. RIETZ JR. 535095 070121 120.00 07/20/2021 199 UMPIRE ROBERT L. RIETZ JR. 535095 JUNE 27-JULY 14 55.00 07/20/2021 200 UMPIRE BRYSON SCHMIDT 535096 JUNE 27-JULY 14 130.00 07/20/2021 201 UMPIRE TIM SIPES 535098 JUNE 27-JULY 14 55.00 07/20/2021 202 UMPIRE MICHAEL VOITIK 535104 070121 80.00 07/20/2021 203 UMPIRE KAYLA ZUBER 535108 JUNE 27-JULY 14 75.00 07/20/2021 204 UMPIRE EMMA ROBERTS 2140 JUNE 27-JULY 14 55.00 GJ-210731FE 07/27/2021 19 PR CC Fees - June 2021 1,673.28 _________________________________ TOTAL PERIOD 03 ACTIVITY 19,320.38 0.00 04 AP-210810 08/04/2021 158 UMPIRE WILLIAM BLAKE 535119 JULY 15-JULY 23 225.00 08/04/2021 159 UMPIRE JOSLYN T. BULLINGTON 535121 JULY 15-JULY 23 10.00 08/04/2021 160 UMPIRE JACKSON BULLINGTON 535122 JULY 15-JULY 23 70.00 08/04/2021 161 UMPIRE NOLAN HOOPER 535139 JULY 15-JULY 23 25.00 08/04/2021 162 BACKGROUND CHECKS ILLINOIS STATE POLIC 535142 063021 84.75 08/04/2021 163 UMPIRE JACOB LIPSCOMB 535150 JULY 15-JULY 23 225.00 08/04/2021 164 UMPIRE GAVIN DANIEL LOHER 535151 JULY 15-JULY 23 50.00 08/04/2021 165 UMPIRE RYAN MEHOCHKO 535153 JULY 15-JULY 23 115.00 08/04/2021 166 REFEREE ASSIGNER'S FEE CYNTHIA O'LEARY 535160 YORKVILLE REC 2,300.00 08/04/2021 167 UMPIRE LIAM PHENEY 535163 JULY 15-JULY 23 40.00 08/04/2021 168 UMPIRE ROBERT L. RIETZ JR. 535168 JULY 15-JULY 23 55.00 08/04/2021 169 UMPIRE BRYSON SCHMIDT 535169 JULY 15-JULY 23 35.00 08/04/2021 170 UMPIRE JAMES A. TIETZ 535174 JULY 15-JULY 23 55.00 AP-210824 08/17/2021 271 UMPIRE JOSLYN T. BULLINGTON 535195 JULY 24-AUG 5 40.00 08/17/2021 272 UMPIRE JACKSON BULLINGTON 535196 JULY 24-AUG 5 20.00 08/17/2021 273 UMPIRE RAIUMUNDO FONSECA 535220 JULY 24-AUG 5 60.00 08/17/2021 274 06/29-07/28 COPY CHARGES IMPACT NETWORKING, L 535226 2207915 29.17 08/17/2021 275 UMPIRE GREGORY JOHNSON 535228 JULY 24-AUG 5 60.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 15TIME: 07:51:00 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 04 AP-210824 08/17/2021 276 UMPIRE EDSON KING JR 535230 051721 35.00 08/17/2021 277 UMPIRE KATIE STRAZNICAS 535255 051721 35.00 08/17/2021 278 UMPIRE MARK RUNYON 2175 JULY 24-AUG 5 60.00 AP-210825M 08/19/2021 230 PHYSICIANS-DRUG TESTING FIRST NATIONAL BANK 900108 082521-E.WILLRETT 180.00 08/19/2021 231 PLUG & PAY-JUN 2021 BILLING FIRST NATIONAL BANK 900108 082521-S.REDMON 44.77 08/19/2021 232 SMITHEREEN-JUN 2021 PEST FIRST NATIONAL BANK 900108 082521-S.REDMON 67.00 08/19/2021 233 PETITE PALETTE-PAINTING CLASS FIRST NATIONAL BANK 900108 082521-S.REDMON 180.00 GJ-210831FE 08/24/2021 19 PR CC Fees-July 2021 1,935.55 _________________________________ TOTAL PERIOD 04 ACTIVITY 6,036.24 0.00 05 AP-210914 09/07/2021 224 UMPIRE BENNETT ALLEN 535268 JULY 25-AUG 24 40.00 09/07/2021 225 UMPIRE ROBERT FERGUSON 535289 JULY 25-AUG 24 55.00 09/07/2021 226 UMPIRE RAIUMUNDO FONSECA 535291 JULY 25-AUG 24 60.00 09/07/2021 227 UMPIRE NOLAN HOOPER 535298 JULY 25-AUG 24 50.00 09/07/2021 228 BACKGROUND CHECKS ILLINOIS STATE POLIC 535300 073121-4811 1,045.25 09/07/2021 229 07/29-08/28 COPY CHARGES IMPACT NETWORKING, L 535303 2241283 77.69 09/07/2021 230 UMPIRE STEPHEN IRVING 535306 081221 160.00 09/07/2021 231 UMPIRE STEPHEN IRVING 535306 081921 160.00 09/07/2021 232 UMPIRE GREGORY JOHNSON 535307 JULY 25-AUG 24 165.00 09/07/2021 233 UMPIRE BENJAMIN KOZIAL 535312 JULY 25-AUG 24 70.00 09/07/2021 234 UMPIRE JIM KWIATKOWSKI 535313 JULY 25-AUG 24 55.00 09/07/2021 235 UMPIRE KYLE DEAN MCCURDY 535314 JULY 25-AUG 24 70.00 09/07/2021 236 UMPIRE LIAM PHENEY 535324 JULY 25-AUG 24 40.00 09/07/2021 237 UMPIRE ROBERT L. RIETZ JR. 535333 081221 160.00 09/07/2021 238 UMPIRE ROBERT L. RIETZ JR. 535333 081921 160.00 09/07/2021 239 UMPIRE EDWIN A RUNDLE 535335 JULY 25-AUG 24 110.00 09/07/2021 240 UMPIRE MICHAEL VOITIK 535341 081221 160.00 09/07/2021 241 UMPIRE MICHAEL VOITIK 535341 081921 160.00 09/07/2021 242 UMPIRE ASSIGNING FEE WCSUA 535343 #1 384.00 09/07/2021 243 08/05/21 PARK BOARD MEETING MARLYS J. YOUNG 535349 080521 31.50 09/07/2021 244 UMPIRE EMMA ROBERTS 2198 JULY 25-AUG 24 55.00 09/07/2021 245 UMPIRE MARK RUNYON 2200 JULY 25-AUG 24 115.00 AP-210915VR 09/28/2021 01 UMPIRE :VOID 535395 JIM KWIATKOWSKI AUG 25-SEPT 15 55.00 AP-210925M 09/20/2021 157 PLUG & PAY-JUL 2021 FEES FIRST NATIONAL BANK 900109 092521-S.REDMON 49.95 AP-210928 09/21/2021 223 UMPIRE ERIC ADAMS 535351 AUG 25-SEPT 15 110.00 09/21/2021 224 UMPIRE BENNETT ALLEN 535352 AUG 25-SEPT 15 120.00 09/21/2021 225 SUMMER II CLASS INSTRUCTION ALL STAR SPORTS INST 535353 215018 1,125.00 09/21/2021 226 UMPIRE DAVID BEEBE 535357 AUG 25-SEPT 15 110.00 09/21/2021 227 UMPIRE WILLIAM BLAKE 535358 AUG 25-SEPT 15 165.00 09/21/2021 228 UMPIRE W. THOMAS EVINS 535375 082821 70.00 09/21/2021 229 UMPIRE ALLEN R. GOSS 535379 AUG 25-SEPT 15 110.00 09/21/2021 230 UMPIRE JACKSON HAWKINSON 535380 AUG 25-SEPT 15 155.00 09/21/2021 231 UMPIRE HAROLD HIX 535382 AUG 25-SEPT 15 110.00 09/21/2021 232 UMPIRE NOLAN HOOPER 535383 AUG 25-SEPT 15 35.00 09/21/2021 233 UMPIRE STEPHEN IRVING 535387 082621 160.00 09/21/2021 234 UMPIRE STEPHEN IRVING 535387 090921 160.00 09/21/2021 235 UMPIRE GREGORY JOHNSON 535389 AUG 25-SEPT 15 110.00 09/21/2021 236 JUN 2021 MAGIC CLASS GARY KANTOR 535390 061721 30.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 16TIME: 07:51:02 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 05 AP-210928 09/21/2021 237 UMPIRE EDSON KING JR 535392 091121 70.00 09/21/2021 238 UMPIRE BENJAMIN KOZIAL 535393 AUG 25-SEPT 15 65.00 09/21/2021 239 UMPIRE MATTHEW KRONSBEIN 535394 AUG 25-SEPT 15 110.00 09/21/2021 240 UMPIRE JIM KWIATKOWSKI AUG 25-SEPT 15 55.00 09/21/2021 241 UMPIRE JAVIER LASSALLE 535397 082821 105.00 09/21/2021 242 UMPIRE MATTHEW J. LAWLESS 535398 091121 70.00 09/21/2021 243 UMPIRE JACOB LIPSCOMB 535401 AUG 25-SEPT 15 55.00 09/21/2021 244 UMPIRE MICHAEL F. MARCHETTI 535402 AUG 25-SEPT 15 55.00 09/21/2021 245 UMPIRE KYLE DEAN MCCURDY 535403 AUG 25-SEPT 15 105.00 09/21/2021 246 UMPIRE RYAN MEHOCHKO 535404 AUG 25-SEPT 15 85.00 09/21/2021 247 ASSIGNING FEE FOR OFFICIALS CYNTHIA O'LEARY 535411 SOCCER FALL 2021 200.00 09/21/2021 248 OFFICIAL ASSIGNING FEE CYNTHIA O'LEARY 535411 YORK REC FALL TOURNE 360.00 09/21/2021 249 FALL ASSIGNING FEE FOR CYNTHIA O'LEARY 535411 YORKVILLE REC-FALL 2 800.00 09/21/2021 250 UMPIRE MARK PAWLOWSKI 535413 090921 160.00 09/21/2021 251 UMPIRE STEVE PEARSON 535414 AUG 25-SEPT 15 55.00 09/21/2021 252 UMPIRE LIAM PHENEY 535416 AUG 25-SEPT 15 190.00 09/21/2021 253 UMPIRE ROBERT L. RIETZ JR. 535427 082621 160.00 09/21/2021 254 UMPIRE ROBERT L. RIETZ JR. 535427 090921 160.00 09/21/2021 255 UMPIRE EDWIN A RUNDLE 535428 AUG 25-SEPT 15 55.00 09/21/2021 256 SOCCER TRAINING & DEVELOPMENT SCOT THOMAS ANDERSON 535429 2202-083121 385.00 09/21/2021 257 UMPIRE TIM SIPES 535430 AUG 25-SEPT 15 55.00 09/21/2021 258 UMPIRE JAMES A. TIETZ 535434 AUG 25-SEPT 15 165.00 09/21/2021 259 UMPIRE MICHAEL VOITIK 535436 082621 160.00 09/21/2021 260 UMPIRE MARK RUNYON 2214 AUG 25-SEPT 15 55.00 GJ-210930FE 09/22/2021 19 PR CC Fees - Aug 2021 1,059.75 _________________________________ TOTAL PERIOD 05 ACTIVITY 10,798.14 55.00 06 AP-211012 10/07/2021 191 UMPIRE BENNETT ALLEN 535444 SEPT 15-SEPT 27 40.00 10/07/2021 192 UMPIRE DAVID BEEBE 535447 SEPT 15-SEPT 27 110.00 10/07/2021 193 SEPT 15-SEPT 27 WILLIAM BLAKE 535448 SEPT 15-SEPT 27 275.00 10/07/2021 194 UMPIRE TERENCE BOWMAN 535450 092321 160.00 10/07/2021 195 UMPIRE JACKSON BULLINGTON 535451 SEPT 15-SEPT 27 165.00 10/07/2021 196 UMPIRE W. THOMAS EVINS 535461 092521 70.00 10/07/2021 197 UMPIRE ROBERT FERGUSTON 535462 SEPT 15-SEPT 27 55.00 10/07/2021 198 UMPIRE ALLEN R. GOSS 535466 SEPT 15-SEPT 27 110.00 10/07/2021 199 FALL ADULT SOFTBALL LEAGUE FEE BIG DAWG ATHLETICS L 535470 15 240.00 10/07/2021 200 UMPIRE JACKSON HAWKINSON 535471 SEPT 15-SEPT 27 110.00 10/07/2021 201 BACKGROUND CHECKS ILLINOIS STATE POLIC 535477 083121 423.75 10/07/2021 202 UMPIRE STEPHEN IRVING 535480 091621 160.00 10/07/2021 203 UMPIRE STEPHEN IRVING 535480 092321 160.00 10/07/2021 204 UMPIRE GREGORY JOHNSON 535482 SEPT 15-SEPT 27 55.00 10/07/2021 205 UMPIRE BENJAMIN KOZIAL 535487 SEPT 15-SEPT 27 40.00 10/07/2021 206 UMPIRE JOESEPH KWIATKOWSKI 535626 SEPT 15-SEPT 27 275.00 10/07/2021 207 UMPIRE JACOB LIPSCOMB 535490 SEPT 15-SEPT 27 110.00 10/07/2021 208 UMPIRE KYLE DEAN MCCURDY 535494 SEPT 15-SEPT 27 150.00 10/07/2021 209 UMPIRE RYAN MEHOCHKO 535495 SEPT 15-SEPT 27 50.00 10/07/2021 210 UMPIRE CLIFFORD NWECHEFOM 535506 092521 105.00 10/07/2021 211 UMPIRE STEVE PEARSON 535510 SEPT 15-SEPT 27 110.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 17TIME: 07:51:03 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 06 AP-211012 10/07/2021 212 UMPIRE LIAM PHENEY 535512 SEPT 15-SEPT 27 125.00 10/07/2021 213 UMPIRE ROBERT L. RIETZ JR. 535523 091621 160.00 10/07/2021 214 UMPIRE ROBERT L. RIETZ JR. 535523 092321 160.00 10/07/2021 215 UMPIRE TIM SIPES 535527 SEPT 15-SEPT 27 55.00 10/07/2021 216 UMPIRE JAMES A. TIETZ 535529 SEPT 15-SEPT 27 55.00 10/07/2021 217 UMPIRE MICHAEL VOITIK 535534 091621 160.00 10/07/2021 218 UMPIRE BRYAN WALDE 535535 091821 105.00 AP-211025M 10/20/2021 177 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900110 102521-E.WILLRETT 180.00 10/20/2021 178 PLUG N PAY-SEPT 2021 FEES FIRST NATIONAL BANK 900110 102521-S.REDMON 39.07 AP-211026 10/19/2021 176 UMPIRE ERIC ADAMS 535545 SEPT 30-OCT 12 55.00 10/19/2021 177 UMPIRE BENNETT ALLEN 535547 SEPT 30-OCT 12 40.00 10/19/2021 178 FALL I SESSION INSTRUCTION ALL STAR SPORTS INST 535548 216022 812.00 10/19/2021 179 UMPIRE WAYNE BAKER 535553 SEPT 30-OCT 12 110.00 10/19/2021 180 UMPIRE WILLIAM BLAKE 535554 SEPT 30-OCT 12 220.00 10/19/2021 181 UMPIRE JACKSON BULLINGTON 535555 SEPT 30-OCT 12 345.00 10/19/2021 182 UMPIRE VICTOR CARBAJAL 535558 100221 105.00 10/19/2021 183 UMPIRE RAIUMUNDO FONSECA 535566 SEPT 30-OCT 12 55.00 10/19/2021 184 UMPIRE JACKSON HAWKINSON 535570 SEPT 30-OCT 12 105.00 10/19/2021 185 UMPIRE DIEGO HUITRAN 535572 100221 70.00 10/19/2021 186 UMPIRE DIEGO HUITRAN 535572 100921 70.00 10/19/2021 187 UMPIRE DIEGO HUITRAN 535572 101221 35.00 10/19/2021 188 08/29-09/28 COPY CHARGES IMPACT NETWORKING, L 535574 2276498 67.77 10/19/2021 189 UMPIRE STEPHEN IRVING 535578 093021 160.00 10/19/2021 190 UMPIRE GREGORY JOHNSON 535580 SEPT 30-OCT 12 55.00 10/19/2021 191 UMPIRE KYLE DEAN MCCURDY 535586 SEPT 30-OCT 12 80.00 10/19/2021 192 UMPIRE RYAN MEHOCHKO 535587 SEPT 30-OCT 12 40.00 10/19/2021 193 UMPIRE CLIFFORD NWECHEFOM 535595 100921 70.00 10/19/2021 194 UMPIRE LIAM PHENEY 535598 SEPT 30-OCT 12 95.00 10/19/2021 195 UMPIRE ROBERT L. RIETZ JR. 535611 093021 160.00 10/19/2021 196 UMPIRE TIM SIPES 535612 SEPT 30-OCT 12 55.00 10/19/2021 197 UMPIRE PETER J. VAN HOOREWE 535617 SEPT 30-OCT 12 110.00 10/19/2021 198 UMPIRE MICHAEL VOITIK 535618 093021 160.00 10/19/2021 199 UMPIRE BRYAN WALDE 535619 101221 35.00 GJ-211031FE 10/25/2021 19 PR CC Fees - Sept 2021 727.59 _________________________________ TOTAL PERIOD 06 ACTIVITY 7,850.18 0.00 07 AP-211109 11/03/2021 290 UMPIRE ERIC ADAMS 535628 OCT 12-OCT 26 55.00 11/03/2021 291 UMPIRE BENNETT ALLEN 535631 OCT 12-OCT 26 40.00 11/03/2021 292 UMPIRE WAYNE BAKER 535635 OCT 12-OCT 26 110.00 11/03/2021 293 UMPIRE DAVID BEEBE 535637 OCT 12-OCT 26 110.00 11/03/2021 294 UMPIRE WILLIAM BLAKE 535639 OCT 12-OCT 26 330.00 11/03/2021 295 UMPIRE JACKSON BULLINGTON 535641 OCT 12-OCT 26 185.00 11/03/2021 296 UMPIRE JOHN ELENBAAS 535655 101621 70.00 11/03/2021 297 UMPIRE RAIUMUNDO FONSECA 535660 OCT 12-OCT 26 55.00 11/03/2021 298 UMPIRE JACKSON HAWKINSON 535667 OCT 12-OCT 26 110.00 11/03/2021 299 UMPIRE DIEGO HUITRAN 535672 101421 35.00 11/03/2021 300 UMPIRE STEPHEN IRVING 535677 101421 120.00 11/03/2021 301 UMPIRE GREGORY JOHNSON 535679 OCT 12-OCT 26 55.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 18TIME: 07:51:04 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 07 AP-211109 11/03/2021 302 OCT 2021 MAGIC CLASS GARY KANTOR 535680 OCT 2021 45.00 11/03/2021 303 UMPIRE MATTHEW KRONSBEIN 535687 OCT 12-OCT 26 110.00 11/03/2021 304 UMPIRE KYLE DEAN MCCURDY 535690 OCT 12-OCT 26 150.00 11/03/2021 305 UMPIRE RYAN MEHOCHKO 535691 OCT 12-OCT 26 80.00 11/03/2021 306 UMPIRE MARK PAWLOWSKI 535702 101321 120.00 11/03/2021 307 UMPIRE LIAM PHENEY 535704 OCT 12-OCT 26 145.00 11/03/2021 308 UMPIRE ROBERT L. RIETZ JR. 535715 101421 120.00 11/03/2021 309 UMPIRE TIM SIPES 535718 OCT 12-OCT 26 55.00 11/03/2021 310 UMPIRE PETER J. VAN HOOREWE 535723 OCT 12-OCT 26 110.00 11/03/2021 311 UMPIRE BRYAN WALDE 535725 101421 35.00 11/03/2021 312 UMPIRE BRYAN WALDE 535725 101621 105.00 11/03/2021 313 UMPIRE ASSIGNING FEE WCSUA 535728 2 273.00 11/03/2021 314 UMPIRE MARK RUNYON 2275 OCT 12-OCT 26 55.00 AP-211123 11/15/2021 233 09/28-10/28 COPY CHARGES IMPACT NETWORKING, L 535764 2311729 64.62 AP-211125M 11/17/2021 215 PLUG N PAY-SEPT 2021 FEES FIRST NATIONAL BANK 900111 112521-S.REDMON 30.00 GJ-211130FE 12/01/2021 19 PR CC Fees - Oct 2021 887.94 _________________________________ TOTAL PERIOD 07 ACTIVITY 3,660.56 0.00 08 AP-211214 12/07/2021 270 OCT 2021 BACKGROUND CHECK ILLINOIS STATE POLIC 535831 103121 169.50 12/07/2021 271 10/29-11/28 COPY CHARGES IMPACT NETWORKING, L 535833 2346364 103.88 12/07/2021 272 RUDOLPH RUN RACE TIMER FRED KREPPERT 535843 002061 400.00 AP-211221M 12/22/2021 185 FALL II 2021 CLASS INSTRUCTION ALL STAR SPORTS INST 535878 217021 2,576.00 12/22/2021 186 DEC 2021 MAGIC CLASS GARY KANTOR 535908 120721 90.00 AP-211225M 12/16/2021 236 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900112 122521-E.WILLRETT 135.00 12/16/2021 237 PLUG&PAY-OCT 2021 FEES FIRST NATIONAL BANK 900112 122521-S.REDMON 48.15 12/16/2021 238 LOMBARDI-CLASS INSTRUCTION FIRST NATIONAL BANK 900112 122521-S.REDMON 98.00 GJ-211231FE 01/04/2022 19 PR CC Fees - Nov 2021 1,124.32 _________________________________ TOTAL PERIOD 08 ACTIVITY 4,744.85 0.00 YTD BUDGET 93,333.36 TOTAL ACCOUNT ACTIVITY 66,678.77 55.00 ANNUAL REVISED BUDGET 140,000.00 ENDING BALANCE 66,623.77_____________________________________________________________________________________________________________________________________________________82-820-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 AP-210511B 05/05/2021 44 JUN 2021 COPIER LEASE DLL FINANCIAL SERVIC 534629 72214154 185.00 AP-210525MB 05/25/2021 20 TBS-ANNUAL LICENSE RENEWAL FIRST NATIONAL BANK 900103 052521-S.AUGUSTINE-B 795.00 GJ-21629PRE 06/29/2021 53 Sound Inc-May Srvc Agrrmnt 97.00 06/29/2021 55 Delage-May Copier Lease 185.00 _________________________________ TOTAL PERIOD 01 ACTIVITY 1,262.00 0.00 02 AP-210614B 06/08/2021 02 JUL 2021 COPIER LEASE DLL FINANCIAL SERVIC 105030 72537061 185.00 06/08/2021 03 NEW BOND OFFICIAL-RENEWAL LIBERTY MUTUAL INSUR 999061264-060121 800.00 06/08/2021 04 BOND RENEWAL LIBERTY MUTUAL INSUR LSF037877-0320335-05 456.00 06/08/2021 05 JUN-AUG 2021 TELEPHONE & SOUND INCORPORATED 105034 R173903 291.00 06/08/2021 06 MAY-JUL 2021 ELEVATOR THYSSENKRUPP ELEVATO 105035 3005903516 578.37 06/08/2021 07 ANNUAL LICENSE FEE REWAL & TODAY'S BUSINESS SOL 105036 11859 1,244.00 06/08/2021 08 05/10/21 MEETING MINUTES MARLYS J. YOUNG 105038 051021 114.75 06/08/2021 09 05/17/21 MEETING MIYTES MARLYS J. YOUNG 105038 051721 43.25 06/08/2021 10 05/24/21 MEETING MINUTES MARLYS J. YOUNG 105038 052421 69.50 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 19TIME: 07:51:33 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________82-820-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 02 AP-210615R 06/16/2021 01 BOND RENEWAL LIBERTY MUTUAL INSUR 105039 LSF037877-0320335-05 456.00 AP-210616VD 06/16/2021 01 NEW BOND OFFICIAL-:VOID 105031 LIBERTY MUTUAL INSUR 999061264-060121 800.00 06/16/2021 02 BOND RENEWAL :VOID 105031 LIBERTY MUTUAL INSUR LSF037877-0320335-05 456.00 _________________________________ TOTAL PERIOD 02 ACTIVITY 4,237.87 1,256.00 03 AP-210712 07/07/2021 03 FY22 E-RATE CONSULTING SERVICE E-RATE FUND SERVICES 105042 485 400.00 07/07/2021 04 WEBSITE DESIGN SERVICE - WEBLINX INCORPORATED 105050 30270 1,650.00 07/07/2021 05 ANNUAL FEE FOR WORDPRESS BASE WEBLINX INCORPORATED 105050 30274 200.00 07/07/2021 06 WEBSITE DESIGN CHANGES FEE WEBLINX INCORPORATED 105050 30295 62.50 07/07/2021 07 05/24/21 MEETING MINUTES MARLYS J. YOUNG 105051 052421-2 105.40 07/07/2021 08 06/14/21 MEETING MINUTES MARLYS J. YOUNG 105051 061421 105.40 07/07/2021 09 06/21/21 MEETING MINUTES MARLYS J. YOUNG 105051 062121 78.75 AP-210713B 07/07/2021 320 AUG 2021 COPIER LEASE DLL FINANCIAL SERVIC 534932 72866312 185.00 AP-210727 07/20/2021 243 REFUND FOR 06/14/21 MINUTES MARLYS J. YOUNG 535107 061421-RFND 105.40 07/20/2021 244 06/30/21 MEETING MINUTES MARLYS J. YOUNG 535107 063021 46.25 07/20/2021 245 07/07/21 MEETING MINUTES MARLYS J. YOUNG 535107 070721 39.50 _________________________________ TOTAL PERIOD 03 ACTIVITY 2,872.80 105.40 04 AP-210809 08/03/2021 01 SEPT 2021 COPIER LEASE DLL FINANCIAL SERVIC 105054 73193559 185.00 08/03/2021 02 04/15-07/14 COPIER CHARGES IMPACT NETWORKING, L 105055 2197254 169.62 08/03/2021 03 APR 2021 ONLINE IT SUPPORT LLOYD WARBER 105056 10500 720.00 08/03/2021 04 MAY 2021 ON SITE IT SUPPORT LLOYD WARBER 105056 10501 720.00 08/03/2021 05 JUN 2021 ON SITE IT SUPPORT LLOYD WARBER 105056 10502 720.00 08/03/2021 06 JUL 2021 ON SITE IT SUPPORT LLOYD WARBER 105056 10503 1,080.00 08/03/2021 07 1ST QTR COST FOR FAXES TODAY'S BUSINESS SOL 105062 071221-73 24.48 08/03/2021 08 07/07/21 LIB COMMUNITY MARLYS J. YOUNG 105063 070721-LIB 63.00 08/03/2021 09 07/12/21 MEETING MINUTES MARLYS J. YOUNG 105063 071221 76.75 08/03/2021 10 07/07/21 MEETING MINUTES MARLYS J. YOUNG 105063 07721-LIB REL 63.00 AP-210810 08/04/2021 195 BACKGROUND CHECKS ILLINOIS STATE POLIC 535142 063021 28.25 AP-210825M 08/19/2021 266 PHYSICIANS-DRUG TESTING FIRST NATIONAL BANK 900108 082521-E.WILLRETT 45.00 08/19/2021 267 SMITHEREEN-JULY 2021 PEST FIRST NATIONAL BANK 900108 082521-S.AUGUSTINE 78.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 3,973.10 0.00 05 AP-210913 09/07/2021 06 2021 ANNUAL SPRINKER GREAT LAKES PLUMBING 105067 23972 450.00 09/07/2021 07 AUG 2021 ONSITE IT SUPPORT LLOYD WARBER 105068 10508 750.00 09/07/2021 08 AUG-OCT 2021 ELEVATOR TK ELEVATOR CORPORAT 105072 3006071458 578.37 09/07/2021 09 INSTALL NEW CAR CALL BUTTON TK ELEVATOR CORPORAT 105072 5001549298M1 550.37 09/07/2021 10 ACCESS CONTROL CLOUD UMBRELLA TECHNOLOGIE 105073 1091 960.00 09/07/2021 11 07/19/21 MEETING MINUTES MARLYS J. YOUNG 105074 071921 56.25 09/07/2021 12 08/09/21 MEETING MINUTES MARLYS J. YOUNG 105074 080921 45.50 AP-210914 09/07/2021 261 OCT 2021 COPIER LEASE DLL FINANCIAL SERVIC 535283 73505558 185.00 09/07/2021 262 CREDIT FOR 07/12 MEETING MARLYS J. YOUNG 535349 082121-CR 63.00 AP-210925M 09/20/2021 193 LIBERTY MUTUAL-NEW BUSINESS FIRST NATIONAL BANK 900109 092521-S.AUGUSTINE 800.00 _________________________________ TOTAL PERIOD 05 ACTIVITY 4,375.49 63.00 06 AP-211011 10/07/2021 07 SEPT 2021 ON SITE IT SUPPORT LLOYD WARBER 105077 10510 750.00 10/07/2021 08 08/09/21 MEETING MINUTES MARLYS J. YOUNG 105082 080921-LIB 61.75 10/07/2021 09 09/08/21 LIB POLICY MEETING MARLYS J. YOUNG 105082 090821 70.50 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 20TIME: 07:51:34 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________82-820-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 06 AP-211012 10/07/2021 248 NOV 2021 COPIER LEASE DLL FINANCIAL SERVIC 535457 73836543 185.00 AP-211025M 10/20/2021 229 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900110 102521-E.WILLRETT 90.00 _________________________________ TOTAL PERIOD 06 ACTIVITY 1,157.25 0.00 07 AP-211108 11/02/2021 04 OCT 2021 ON SITE IT SUPPORT LLOYD WARBER 105088 10512 720.00 11/02/2021 05 HOSTED VOIP TCG SOLUTIONS, INC 105095 21-0618 445.00 11/02/2021 06 HOSTED VOIP TCG SOLUTIONS, INC 105095 21-0619 445.00 11/02/2021 07 HOSTED VOIP TCG SOLUTIONS, INC 105095 21-0620 445.00 11/02/2021 08 HOSTED VOIP, INSTALLED NEW TCG SOLUTIONS, INC 105095 21-0621 1,445.00 11/02/2021 09 11/01/21-01/31/22 ELEVATOR TK ELEVATOR CORPORAT 105096 3006261402 597.34 11/02/2021 10 ANNUAL WEBSITE HOSTING FEE WEBLINX INCORPORATED 105097 30722 300.00 11/02/2021 11 09/13/21 MEETING MINUTES MARLYS J. YOUNG 105098 091321 72.50 11/02/2021 12 10/11/21 MEETING MINUTES MARLYS J. YOUNG 105098 101121 59.50 AP-211109 11/03/2021 342 DEC 2021 COPIER LEASE DLL FINANCIAL SERVIC 535644 74167691 185.00 11/03/2021 343 07/15-10/14 COPIER CHARGES IMPACT NETWORKING, L 535674 2299426 236.24 AP-211125M 11/17/2021 267 PHYSICIANS CARE-DRUG SCREEN FIRST NATIONAL BANK 900111 112521-E.WILLRETT 45.00 _________________________________ TOTAL PERIOD 07 ACTIVITY 4,995.58 0.00 08 AP-211213 12/06/2021 02 JAN 2022 COPIER LEASE DLL FINANCIAL SERVIC 105102 74510756 185.00 12/06/2021 03 EXPANDING DIGITAL INCLUSION LLOYD WARBER 105106 10513 600.00 12/06/2021 04 11/5 & 11/19 ONSITE IT SUPPORT LLOYD WARBER 105106 10514 480.00 12/06/2021 05 HOSTED VOIP-OCT 2021 TCG SOLUTIONS, INC 105110 21-0664 445.00 12/06/2021 06 HOSTED VOIP-NOV 2021 TCG SOLUTIONS, INC 105110 21-0813 445.00 12/06/2021 07 ANNUAL BILLING FOR 2021-2022 TODAY'S BUSINESS SOL 105111 12534 3,584.10 12/06/2021 08 ACCESS CONTROL CLOUD HOSTING UMBRELLA TECHNOLOGIE 105112 1121 480.00 12/06/2021 09 11/08/21 MEETING MINUTES MARLYS J. YOUNG 105113 110821 63.25 AP-211225M 12/16/2021 272 ADS-NOV 2021-OCT 2022 ALARM FIRST NATIONAL BANK 900112 122521-A.SIMMONS 371.28 12/16/2021 273 SMITHEREEN-OCT 2021 PEST FIRST NATIONAL BANK 900112 122521-S.AUGUSTINE 82.00 _________________________________ TOTAL PERIOD 08 ACTIVITY 6,735.63 0.00 YTD BUDGET 26,666.68 TOTAL ACCOUNT ACTIVITY 29,609.72 1,424.40 ANNUAL REVISED BUDGET 40,000.00 ENDING BALANCE 28,185.32_____________________________________________________________________________________________________________________________________________________87-870-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 07 AP-211123 11/15/2021 245 TIF COMPLIANCE LAUTERBACH & AMEN, L 535773 60636 186.67 _________________________________ TOTAL PERIOD 07 ACTIVITY 186.67 0.00 08 AP-211221M 12/22/2021 197 11/23/21 JOINT REVIEW BOARD MARLYS J. YOUNG 535938 112321 13.17 AP-211225M 12/16/2021 292 YORK POST-JRB POSTAGE FIRST NATIONAL BANK 900112 122521-R.FREDRICKSON 4.79 _________________________________ TOTAL PERIOD 08 ACTIVITY 17.96 0.00 YTD BUDGET 1,333.36 TOTAL ACCOUNT ACTIVITY 204.63 0.00 ANNUAL REVISED BUDGET 2,000.00 ENDING BALANCE 204.63_____________________________________________________________________________________________________________________________________________________88-880-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 02 AP-210622B 06/15/2021 181 DOWNTOWN TIF LEGAL MATTERS KATHLEEN FIELD ORR & 2103 16542 330.00 _________________________________ TOTAL PERIOD 02 ACTIVITY 330.00 0.00 DATE: 01/12/2022 UNITED CITY OF YORKVILLE PAGE: 21TIME: 07:52:04 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2022 ACTIVITY THROUGH FISCAL PERIOD 08PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________88-880-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 07 AP-211123 11/15/2021 247 TIF COMPLIANCE LAUTERBACH & AMEN, L 535773 60636 186.67 11/15/2021 248 DOWNTOWN TIF MATTERS KATHLEEN FIELD ORR & 2289 16704 82.50 _________________________________ TOTAL PERIOD 07 ACTIVITY 269.17 0.00 08 AP-211221M 12/22/2021 199 11/23/21 JOINT REVIEW BOARD MARLYS J. YOUNG 535938 112321 13.17 AP-211225M 12/16/2021 294 YORK POST-JRB POSTAGE FIRST NATIONAL BANK 900112 122521-R.FREDRICKSON 4.78 _________________________________ TOTAL PERIOD 08 ACTIVITY 17.95 0.00 YTD BUDGET 3,333.36 TOTAL ACCOUNT ACTIVITY 617.12 0.00 ANNUAL REVISED BUDGET 5,000.00 ENDING BALANCE 617.12_____________________________________________________________________________________________________________________________________________________89-890-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________ 01 05/01/2021 BEGINNING BALANCE 0.00 02 AP-210622B 06/15/2021 183 DOWNTOWN TIF II LEGAL MATTERS KATHLEEN FIELD ORR & 2103 16542 88.00 _________________________________ TOTAL PERIOD 02 ACTIVITY 88.00 0.00 04 AP-210824 08/17/2021 311 DOWNTOWN TIF II MATTERS KATHLEEN FIELD ORR & 2174 16618 55.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 55.00 0.00 06 AP-211012 10/07/2021 250 DOWNTOWN TIF II MATTERS KATHLEEN FIELD ORR & 2231 16670 110.00 AP-211012M 10/11/2021 05 DOWNTOWN TIF II MATTERS KATHLEEN FIELD ORR & 2246 16641 88.00 _________________________________ TOTAL PERIOD 06 ACTIVITY 198.00 0.00 07 AP-211123 11/15/2021 251 TIF COMPLIANCE LAUTERBACH & AMEN, L 535773 60636 186.66 11/15/2021 252 DOWNTOWN TIF II MATTERS KATHLEEN FIELD ORR & 2289 16704 82.50 _________________________________ TOTAL PERIOD 07 ACTIVITY 269.16 0.00 08 AP-211221M 12/22/2021 201 11/23/21 JOINT REVIEW BOARD MARLYS J. YOUNG 535938 112321 13.16 12/22/2021 202 DOWNTOWN TIF II MATTERS KATHLEEN FIELD ORR & 2326 16731 88.00 AP-211225M 12/16/2021 296 YORK POST-JRB POSTAGE FIRST NATIONAL BANK 900112 122521-R.FREDRICKSON 4.78 _________________________________ TOTAL PERIOD 08 ACTIVITY 105.94 0.00 YTD BUDGET 3,333.36 TOTAL ACCOUNT ACTIVITY 716.10 0.00 ANNUAL REVISED BUDGET 5,000.00 ENDING BALANCE 716.10 GRAND TOTAL 269,310.25 0.00 TOTAL DIFFERENCE 269,310.25 0.00 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/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 New Business #2 Tracking Number ADM 2022-02 Treasurer’s Report for December 2021 Administration Committee – January 19, 2022 Majority Approval Rob Fredrickson Finance Name Department Beginning Fund Balance Dec Revenues YTD Revenues Revenue Budget % of Budget Dec Expenses YTD Expenses Expense Budget % of Budget Projected Ending Fund Balance General Fund01 - General 9,172,352$ 1,595,866$ 15,283,190$ 18,100,270$ 84% 1,128,675$ 10,964,545$ 18,100,270$ 61% 13,490,997$ Special Revenue Funds15 - Motor Fuel Tax 1,243,821 66,843 802,485 1,260,019 64% 28,022 532,011 2,435,413 22% 1,514,295 79 - Parks and Recreation 73,002 133,866 1,509,961 2,643,058 57% 156,421 1,562,645 2,716,058 58% 20,319 72 - Land Cash 31,131 - 1,329 25,760 5% - - 5,000 0% 32,460 87 - Countryside TIF (1,211,223) - 250,366 260,727 96% 1,501 217,769 223,397 97% (1,178,626) 88 - Downtown TIF (1,448,929) - 96,795 70,000 138% 3,560 271,601 291,412 93% (1,623,735) 89 - Downtown TIF II (47,869) - 78,764 48,526 0% 106 37,521 30,500 123% (6,626) 11 - Fox Hill SSA 10,231 - 16,034 19,000 84% - 4,688 59,200 8% 21,577 12 - Sunflower SSA (8,409) - 20,363 21,000 97% - 9,569 17,200 56% 2,385 Debt Service Fund42 - Debt Service - 26,981 221,400 329,375 67% 319,450 329,375 329,375 100% (107,975) Capital Project Funds25 - Vehicle & Equipment 1,485,790 48,081 291,118 547,226 53% 29,635 430,898 1,877,998 23% 1,346,010 24 - Buildings & Grounds - 66 8,793,367 9,584,249 92% 332,725 2,718,579 9,584,249 28% 6,074,788 23 - City-Wide Capital 119,566 194,163 4,262,947 5,808,072 73% 234,876 2,104,139 5,545,285 38% 2,278,374 Enterprise Funds *51 - Water 3,901,358 772,990 3,720,349 5,061,271 74% 1,429,657 3,819,280 6,081,733 63% 3,802,427 *52 - Sewer 864,688 299,840 1,517,444 2,275,602 67% 1,078,842 1,635,050 2,428,579 67% 747,082 Library Funds82 - Library Operations 638,033 2,829 1,673,744 1,692,702 99% 839,347 1,337,366 1,709,443 78% 974,411 84 - Library Capital 169,187 4,017 89,359 50,200 178% 32,738 62,417 95,500 65% 196,130 Total Funds 14,992,729$ 3,145,542$ 38,629,017$ 47,797,057$ 81% 5,615,556$ 26,037,453$ 51,530,612$ 51% 27,584,293$ * Fund Balance EquivalencyRob Fredrickson, Finance Director/TreasurerUNITED CITY OF YORKVILLE TREASURER'S REPORT - for the month ending December 31, 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 New Business #3 Tracking Number ADM 2022-03 Cash Statement for October 2021 Administration Committee – January 19, 2022 Informational None Rob Fredrickson Finance Name Department First National West Suburban Associated / PMA Illinois Trust Illinois Funds Old Second Grand Totals Restricted at IMET General Fund 01 - General 7,009,530$ 318,509$ 1,894,007$ 101,149$ 2,144,165$ -$ 11,467,361$ 38,814$ Special Revenue Funds 15 - Motor Fuel Tax (102,159) - - - 1,460,492 - 1,358,333 - 79 - Parks and Recreation 97,758 - - - - - 97,758 - 72 - Land Cash 32,268 - - - - - 32,268 - 87 - Countryside TIF (1,015,105) - - - - - (1,015,105) - 88 - Downtown TIF (1,616,894) - - - - - (1,616,894) - 89 - Downtown TIF II 8,045 - - - - - 8,045 - 11 - Fox Hill SSA 22,063 - - - - - 22,063 - 12 - Sunflower SSA 2,758 - - - - - 2,758 - Debt Service Fund 42 - Debt Service 157,013 - - - - - 157,013 - Capital Project Funds 23 - City-Wide Capital 4,965,014 185,134 819,077 - - - 5,969,225 48,918 24 - Buildings & Grounds (192,849) - 6,374,240 - - - 6,181,390 - 25 - Police Capital 282,596 - - - - - 282,596 - 25 - General Gov Capital (233,611) - - - - - (233,611) - 25 - Public Works Capital 694,243 - - - - - 694,243 - 25 - Park & Rec Capital 837,346 - - - - - 837,346 1,116 Enterprise Funds 51 - Water 1,592,680 969,216 1,449,959 - - - 4,011,855 6,503 52 - Sewer 404,888 334,735 529,331 - - - 1,268,954 30,564 Agency Funds 90 - Developer Escrow 190,661 - - - - - 190,661 - 95 - Escrow Deposit (402,505) 804,516 - - - - 402,011 - Total City Funds 12,733,741$ 2,612,110$ 11,066,614$ 101,149$ 3,604,657$ -$ 30,118,271$ 125,915$ Distribution %42.28%8.67%36.74%0.34%11.97% Library Funds 82 - Library Operations 63$ -$ -$ -$ 283,133$ 926,711$ 1,209,907$ 3,771$ 84 - Library Capital 11,800 - - - - 214,630 226,430 - Library Totals 11,863$ -$ -$ -$ 283,133$ 1,141,341$ 1,436,336$ 3,771$ Distribution %0.83%19.71%79.46% UNITED CITY OF YORKVILLE CASH AND INVESTMENT SUMMARY - as of October 31, 2021 Cash Summary 1 Financial Accrued Type of Investment Institution FDIC #Interest Rate Original Cost Maturity Date Interest to Date Value at Maturity Fund Certificate of Deposit (CD)Servisfirst Bank 57993 0.16%249,500 6/20/2022 143 249,902 General (01) Certificate of Deposit (CD)Western Alliance Bank 57512 0.21%249,400 2/28/2022 348 249,912 General (01) Certificate of Deposit (CD)Preferred Bank 33539 0.15%249,600 6/20/2022 135 249,972 General (01) Certificate of Deposit (CD)Royal Business Bank 58816 0.06%249,900 12/15/2021 54 249,975 General (01) 998,400$ 680$ 999,759$ UNITED CITY OF YORKVILLE CASH AND INVESTMENT SUMMARY - as of October 31, 2021 Investments Summary Investment Totals 2 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 New Business #4 Tracking Number ADM 2022-04 Monthly Website Report for December 2021 Administration Committee – January 19, 2022 Informational None. See attached memo. Erin Willrett Administration Name Department 0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 Total Visits Total Visits Summary Yorkville’s website and social media analytics report for December 2021. Background Every month at the Administration Committee meeting, the website data from the previous month will be highlighted. This month’s highlight is December 1, 2021 – December 31, 2021. Website Visits: Dec 2020 Jan 2021 Feb 2021 Mar 2021 April 2021 May 2021 June 2021 July 2021 Aug 2021 Sept 2021 Oct 2021 Nov 2021 Dec 2021 Unique Visitors 10,221 10,665 10,985 15,434 15,619 16,445 21,824 31,022 26,945 36,752 21,042 33,770 12,658 Returning Visits 3,541 3,640 3,999 5,677 5,618 5,260 7,902 10,418 6,545 8,662 5,942 5,632 2,437 Total Visits 12,649 13,302 13,863 19,861 19,808 20,395 27,988 38,999 31,848 30,154 25,347 37,917 30,157 Visit Times (Averages): • 1 minute 46 seconds average visit duration • 2.4 actions (page views, downloads, outlinks and internal site searches) per visit Memorandum To: Administration Committee From: Erin Willrett, Assistant Administrator CC: Bart Olson, City Administrator Date: January 19, 2022 Subject: Website Report for December 2021 Website Statistics: October 2021 November 2021 December 2021 Top 5 Pages Visited 1. Homepage 2. Online Utility Payments 3. My GovHub Transition Page 4. Parks and Recreation 5. Job Opportunities 1. Homepage 2. Holiday Celebration Weekend 3. Online Utility Payments 4. My GovHub Transition Page 5. Pick-Up/Service Schedules 1. Homepage 2. Refuse Collection 3. Online Utility Payments 4. My GovHub Transition Page 5. Jobs October 2021 November 2021 December 2021 i Top 5 Downloads 1. Annual Drinking Water Report 2. Senior Services & Programs 3. Meter Read Information 4. Residential Permit Application 5. Parks Map and Matrix 1. Annual Drinking Water Report 2. Rudolph Run Route Map 3. Annual Meeting Schedule 4. Support Assistant Job Description 5. Meter Read Information 1. Annual Drinking Water Report 2. 2019 Comprehensive Annual Report 3. Fiscal Year 2020 Report 4. Support Assistant Job Description 5. 2016 SSA Abatement Ordinances October 2021 November 2021 December 2021 Top 5 Searches 1. Basketball 2. Halloween Trick or Treating 3. Meter 4. Halloween 5. Garbage 1. Meter 2. 2021 City Leaf Pick-Up (#4, #5) 3. Basketball 4. Request for Meter Reading 5. Garbage 1. Meter 2. Garbage 3. Trash and Recycling 4. Request for Meter Reading 5. Water October 2021 November 2021 December 2021 Top 5 Website Referrers 1. Facebook 2. wspynews.com 3. envirobidnet.com 4. patch.com 5. newsbreakapp.com 1. Facebook 2. newsbreakapp.com 3. patch.com 4. envirobident.com 5. enjoyaurora.com 1. Facebook 2. envirobidnet.com 3. shawlocal.com 4. search.xfinity.com 5. localhost City Facebook Data: December 2021 Total Page Followers: 6,765 (an increase of 142 followers from November) Total Page Likes: 6,633 Total Average Reach: 2,371 Highest Viewed Post: “Chipotle Mexican Grill will open…” (Posted December 17, 2021) Highest Viewed Post Reach: 47,666; 6,593 Post Clicks; 4,090 Reactions, Comments & Shares Parks and Recreation Facebook Data: December 2021 Total Page Followers: 4,446 Total Page Likes: 4,283 Total Average Reach: 355 Highest Viewed Post: “Happy Holidays! ...” (Posted December 3, 2021) Highest Viewed Post Reach: 2,559; 71 Post Clicks; 53 Reactions, Comments & Shares Police Facebook Data: December 2021 Total Page Followers: 6,670 (an increase of 277 followers from November) Total Page Likes: 6,170 Total Average Reach: 7,240 Highest Viewed Post: “Press Release Updated.…” (Posted December 21, 2021) Highest Viewed Post Reach: 34,084; 8,702 Post Clicks; 447 Reactions, Comments & Shares City Twitter Data: December 2021 Total Followers: 1,741 (An increase of 16 new followers from November) Total Tweet Impressions: 4,276 Total Profile Visits: 465 Top Tweet (earned 1,653 Impressions): “Chipotle Mexican Grill will open…” Recommendation: This is an informational item. i https://www.yorkville.il.us/DocumentCenter/View/7667/2020-Annual-Drinking-Water-Quality-Report-PDF?bidId=; https://www.yorkville.il.us/ArchiveCenter/ViewFile/Item/3207; https://www.yorkville.il.us/ArchiveCenter/ViewFile/Item/2936; https://www.yorkville.il.us/ArchiveCenter/ViewFile/Item/1856 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 New Business #5 Tracking Number ADM 2022-05 Quarterly Vehicle Replacement Chart Administration Committee – January 19, 2022 Informational None Rob Fredrickson Finance Name Department 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 Police Department 443,437$ 398,145$ 250,943$ 230,565$ 230,565$ 235,823$ 237,177$ 246,469$ 250,695$ 252,031$ 20 Year Average 274,825$ Community Development 148,516$ 30,076$ 30,076$ 30,076$ 30,076$ 28,179$ 28,179$ 31,069$ 31,069$ 31,069$ 20 Year Average 32,477$ Streets 1,880,357$ 1,312,258$ 656,757$ 655,595$ 569,357$ 540,068$ 517,370$ 515,942$ 517,708$ 519,330$ 453,069 Vehicles 1,215,569 885,359 512,357 511,196 431,274 401,986 381,805 381,805 383,571 385,193 157,091 Equipment 664,787 426,899 144,399 144,399 138,083 138,083 135,565 134,137 134,137 134,137 20 Year Average 610,160$ Total General Fund 2,472,310$ 1,740,480$ 937,775$ 916,237$ 829,998$ 804,071$ 782,726$ 793,479$ 799,471$ 802,430$ 20 Year Average 917,462$ Total Water Fund 156,921$ 79,444$ 49,230$ 49,230$ 49,230$ 47,120$ 47,120$ 49,543$ 50,825$ 53,048$ 20 Year Average 55,519$ Total Sewer Fund 125,632$ 125,632$ 101,354$ 101,354$ 101,354$ 67,031$ 67,031$ 67,031$ 67,031$ 68,813$ 20 Year Average 80,307$ Parks 317,987$ 119,144$ 110,925$ 110,925$ 102,006$ 100,122$ 95,584$ 96,539$ 101,113$ 101,712$ Vehicles 257,517 101,779 93,560 93,560 84,641 82,757 81,291 82,245 86,819 87,418 Equipment 60,470 17,365 17,365 17,365 17,365 17,365 14,294 14,294 14,294 14,294 20 Year Average 109,447$ Recreation 4,494$ 31,994$ 7,858$ 7,858$ 7,858$ 7,858$ 7,858$ 7,219$ 7,219$ 7,219$ 20 Year Average 9,118$ Total Parks & Recreation Fund 322,482$ 151,139$ 118,783$ 118,783$ 109,864$ 107,979$ 103,442$ 103,758$ 108,332$ 108,931$ 20 Year Average 118,565$ Vehicle & Equipment Chargeback Summary FISCAL YEAR 1 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Estimated Useful Life Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 8 2016 Chevrolet Impala Sedan 2G1WA5E30G1161317 8637920 89 26,801 Police Capital Chief -- 30,000$ 3,000$ 27,000$ -$ 8.1 2023 Chevrolet Malibu Sedan Police Capital Chief 2023 2 30,000$ 3,000$ 27,000$ 13,500$ 8.2 2031 Chevrolet Malibu Sedan Police Capital Chief 2031 8 35,150$ 3,515$ 32,150$ 4,019$ 8.3 2039 Chevrolet Malibu Sedan Police Capital Chief 2039 8 41,184$ 4,118$ 37,669$ 4,709$ 8.4 2047 Chevrolet Malibu Sedan Police Capital Chief 2047 8 48,253$ 4,825$ 44,135$ 5,517$ 8.5 2055 Chevrolet Malibu Sedan Police Capital Chief 2055 8 56,536$ 5,654$ 51,711$ 6,464$ 23 2018 Chevrolet Malibu Sedan 1G1ZBST1JF132097 M218935 109 18,061 Police Capital Deputy Chief -- 30,000$ 3,000$ 27,000$ -$ 23.1 2026 Chevrolet Malibu Sedan Police Capital Deputy Chief 2026 5 37,466$ 3,840$ 34,466$ 6,893$ 23.2 2034 Chevrolet Malibu Sedan Police Capital Deputy Chief 2034 8 47,960$ 4,916$ 44,119$ 5,515$ 23.3 2042 Chevrolet Malibu Sedan Police Capital Deputy Chief 2042 8 61,392$ 6,293$ 56,476$ 7,060$ 23.4 2050 Chevrolet Malibu Sedan Police Capital Deputy Chief 2050 8 78,587$ 8,055$ 72,295$ 9,037$ 23.5 2058 Chevrolet Malibu Sedan Police Capital Deputy Chief 2058 8 100,598$ 10,311$ 92,543$ 11,568$ 3 2016 Chevrolet Impala Sedan 2G1WA5E33G1160517 M208233 88 57,158 Police Capital Deputy Chief -- 30,000$ 3,000$ 27,000$ -$ 3.1 2023 Chevrolet Malibu Sedan Police Capital Deputy Chief 2023 2 30,000$ 3,000$ 27,000$ 13,500$ 3.2 2031 Chevrolet Malibu Sedan Police Capital Deputy Chief 2031 8 35,150$ 3,515$ 32,150$ 4,019$ 3.3 2039 Chevrolet Malibu Sedan Police Capital Deputy Chief 2039 8 41,184$ 4,118$ 37,669$ 4,709$ 3.4 2047 Chevrolet Malibu Sedan Police Capital Deputy Chief 2047 8 48,253$ 4,825$ 44,135$ 5,517$ 3.5 2055 Chevrolet Malibu Sedan Police Capital Deputy Chief 2055 8 56,536$ 5,654$ 51,711$ 6,464$ 17 2016 Chevrolet Impala Sedan 2G1WD5E33G1158872 MP13889 92 36,658 Police Capital Investigations -- 30,000$ 3,000$ 27,000$ -$ 17.1 2023 Chevrolet Malibu Sedan Police Capital Investigations 2023 2 30,000$ 3,000$ 27,000$ 13,500$ 17.2 2030 Chevrolet Malibu Sedan Police Capital Investigations 2030 7 34,461$ 3,446$ 31,461$ 4,494$ 17.3 2037 Chevrolet Malibu Sedan Police Capital Investigations 2037 7 39,584$ 3,958$ 36,138$ 5,163$ 17.4 2044 Chevrolet Malibu Sedan Police Capital Investigations 2044 7 45,470$ 4,547$ 41,512$ 5,930$ 17.5 2051 Chevrolet Malibu Sedan Police Capital Investigations 2051 7 52,231$ 5,223$ 47,684$ 6,812$ 5 2016 Chevrolet Impala Sedan 2G1WD5E36G1156162 MP13887 94 78,036 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 5.1 2023 Ford Explorer SUV Police Capital Patrol 2023 2 65,000$ 8,000$ 57,000$ 28,500$ 5.2 2028 Ford Explorer SUV Police Capital Patrol 2028 5 71,765$ 8,833$ 63,765$ 12,753$ 5.3 2033 Ford Explorer SUV Police Capital Patrol 2033 5 79,235$ 9,752$ 70,402$ 14,080$ 5.4 2038 Ford Explorer SUV Police Capital Patrol 2038 5 87,481$ 10,767$ 77,729$ 15,546$ 5.5 2043 Ford Explorer SUV Police Capital Patrol 2043 5 96,587$ 11,888$ 85,820$ 17,164$ Vehicle # Police Chief Deputy Police Chiefs & Commander Investigations Vehicle Replacement Chargeback Schedule - Police Capital (Police Department) 2 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Estimated Useful Life Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle Replacement Chargeback Schedule - Police Capital (Police Department) 9 2016 Chevrolet Impala Sedan 2G1WD5E34G1157357 MP13890 93 78,396 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 9.1 2023 Ford Explorer SUV Police Capital Patrol 2023 2 65,000$ 8,000$ 57,000$ 28,500$ 9.2 2028 Ford Explorer SUV Police Capital Patrol 2028 5 71,765$ 8,833$ 63,765$ 12,753$ 9.3 2033 Ford Explorer SUV Police Capital Patrol 2033 5 79,235$ 9,752$ 70,402$ 14,080$ 9.4 2038 Ford Explorer SUV Police Capital Patrol 2038 5 87,481$ 10,767$ 77,729$ 15,546$ 9.5 2043 Ford Explorer SUV Police Capital Patrol 2043 5 96,587$ 11,888$ 85,820$ 17,164$ 22 2014 Chevy Caprice Sedan 6G3N55U26EL975054 MP11082 83 88,175 Police Capital Investigations -- 30,000$ 3,000$ 27,000$ -$ 22.1 2023 Ford Explorer SUV Police Capital Investigations 2023 2 30,000$ 3,000$ 27,000$ 13,500$ 22.2 2030 Ford Explorer SUV Police Capital Investigations 2030 7 34,461$ 3,446$ 31,461$ 4,494$ 22.3 2037 Ford Explorer SUV Police Capital Investigations 2037 7 39,584$ 3,958$ 36,138$ 5,163$ 22.4 2044 Ford Explorer SUV Police Capital Investigations 2044 7 45,470$ 4,547$ 41,512$ 5,930$ 22.5 2051 Ford Explorer SUV Police Capital Investigations 2051 7 52,231$ 5,223$ 47,684$ 6,812$ 1 2016 Chevrolet Impala Sedan 2G1WD5E33G1156250 MP15247 101 61,823 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 1.1 2023 Ford Explorer SUV Police Capital Patrol 2023 2 65,000$ 8,000$ 57,000$ 28,500$ 1.2 2028 Ford Explorer SUV Police Capital Patrol 2028 5 71,765$ 8,833$ 63,765$ 12,753$ 1.3 2033 Ford Explorer SUV Police Capital Patrol 2033 5 79,235$ 9,752$ 70,402$ 14,080$ 1.4 2038 Ford Explorer SUV Police Capital Patrol 2038 5 87,481$ 10,767$ 77,729$ 15,546$ 1.5 2043 Ford Explorer SUV Police Capital Patrol 2043 5 96,587$ 11,888$ 85,820$ 17,164$ 10 2016 Chevrolet Impala Sedan 2G1WD5E30G1155301 MP15245 100 67,431 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 10.1 2023 Ford Explorer SUV Police Capital Patrol 2023 2 65,000$ 8,000$ 57,000$ 28,500$ 10.2 2028 Ford Explorer SUV Police Capital Patrol 2028 5 71,765$ 8,833$ 63,765$ 12,753$ 10.3 2033 Ford Explorer SUV Police Capital Patrol 2033 5 79,235$ 9,752$ 70,402$ 14,080$ 10.4 2038 Ford Explorer SUV Police Capital Patrol 2038 5 87,481$ 10,767$ 77,729$ 15,546$ 10.5 2043 Ford Explorer SUV Police Capital Patrol 2043 5 96,587$ 11,888$ 85,820$ 17,164$ 11 2016 Chevrolet Impala Sedan 2G1WD5E30G1155315 MP16617 105 53,254 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 11.1 2024 Ford Explorer SUV Police Capital Patrol 2024 3 68,979$ 8,490$ 60,979$ 20,326$ 11.2 2029 Ford Explorer SUV Police Capital Patrol 2029 5 76,158$ 9,373$ 67,668$ 13,534$ 11.3 2034 Ford Explorer SUV Police Capital Patrol 2034 5 84,084$ 10,349$ 74,711$ 14,942$ 11.4 2039 Ford Explorer SUV Police Capital Patrol 2039 5 92,836$ 11,426$ 82,487$ 16,497$ 11.5 2044 Ford Explorer SUV Police Capital Patrol 2044 5 102,498$ 12,615$ 91,072$ 18,214$ 19 2016 Chevrolet Impala Sedan 2G1WD5E33G1158158 MP13888 95 83,987 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 19.1 2022 Ford Explorer SUV Police Capital Patrol 2022 1 66,300$ 8,160$ 58,300$ 58,300$ 19.2 2027 Ford Explorer SUV Police Capital Patrol 2027 5 73,201$ 9,009$ 65,041$ 13,008$ 19.3 2032 Ford Explorer SUV Police Capital Patrol 2032 5 80,819$ 9,947$ 71,810$ 14,362$ 19.4 2037 Ford Explorer SUV Police Capital Patrol 2037 5 89,231$ 10,982$ 79,284$ 15,857$ 19.5 2042 Ford Explorer SUV Police Capital Patrol 2042 5 98,518$ 12,125$ 87,536$ 17,507$ Patrol 3 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Estimated Useful Life Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle Replacement Chargeback Schedule - Police Capital (Police Department) 20 2016 Chevrolet Impala Sedan 2G1WD5E33G1154823 MP16618 104 49,774 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 20.1 2024 Ford Explorer SUV Police Capital Patrol 2024 3 68,979$ 8,490$ 60,979$ 20,326$ 20.2 2029 Ford Explorer SUV Police Capital Patrol 2029 5 76,158$ 9,373$ 67,668$ 13,534$ 20.3 2034 Ford Explorer SUV Police Capital Patrol 2034 5 84,084$ 10,349$ 74,711$ 14,942$ 20.4 2039 Ford Explorer SUV Police Capital Patrol 2039 5 92,836$ 11,426$ 82,487$ 16,497$ 20.5 2044 Ford Explorer SUV Police Capital Patrol 2044 5 102,498$ 12,615$ 91,072$ 18,214$ 21 2016 Chevrolet Impala Sedan 2G1WD5E33G1150206 MP16619 103 49,119 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 21.1 2024 Ford Explorer SUV Police Capital Patrol 2024 3 68,979$ 8,490$ 60,979$ 20,326$ 21.2 2029 Ford Explorer SUV Police Capital Patrol 2029 5 76,158$ 9,373$ 67,668$ 13,534$ 21.3 2034 Ford Explorer SUV Police Capital Patrol 2034 5 84,084$ 10,349$ 74,711$ 14,942$ 21.4 2039 Ford Explorer SUV Police Capital Patrol 2039 5 92,836$ 11,426$ 82,487$ 16,497$ 21.5 2044 Ford Explorer SUV Police Capital Patrol 2044 5 102,498$ 12,615$ 91,072$ 18,214$ 13 2016 Chevrolet Impala Sedan 2G1WD5E31G1149006 MP15246 99 69,393 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 13.1 2023 Ford Explorer SUV Police Capital Patrol 2023 2 65,000$ 8,000$ 57,000$ 28,500$ 13.2 2028 Ford Explorer SUV Police Capital Patrol 2028 5 71,765$ 8,833$ 63,765$ 12,753$ 13.3 2033 Ford Explorer SUV Police Capital Patrol 2033 5 79,235$ 9,752$ 70,402$ 14,080$ 13.4 2038 Ford Explorer SUV Police Capital Patrol 2038 5 87,481$ 10,767$ 77,729$ 15,546$ 13.5 2043 Ford Explorer SUV Police Capital Patrol 2043 5 96,587$ 11,888$ 85,820$ 17,164$ 16 2015 Chevy Tahoe SUV 1GNSK2EC3FR725184 MP12713 80 96,527 Police Capital Sergeants -- 65,000$ 8,000$ 57,000$ -$ 16.1 2023 Ford Explorer SUV Police Capital Sergeants 2023 2 65,000$ 8,000$ 57,000$ 28,500$ 16.2 2028 Ford Explorer SUV Police Capital Sergeants 2028 5 71,765$ 8,833$ 63,765$ 12,753$ 16.3 2033 Ford Explorer SUV Police Capital Sergeants 2033 5 79,235$ 9,752$ 70,402$ 14,080$ 16.4 2038 Ford Explorer SUV Police Capital Sergeants 2038 5 87,481$ 10,767$ 77,729$ 15,546$ 16.5 2043 Ford Explorer SUV Police Capital Sergeants 2043 5 96,587$ 11,888$ 85,820$ 17,164$ 18 2015 Chevy Tahoe SUV 1GNSK2ECOFR725210 MP12714 81 90,447 Police Capital Sergeants -- 65,000$ 8,000$ 57,000$ -$ 18.1 2023 Ford Explorer SUV Police Capital Sergeants 2023 2 65,000$ 8,000$ 57,000$ 28,500$ 18.2 2028 Ford Explorer SUV Police Capital Sergeants 2028 5 71,765$ 8,833$ 63,765$ 12,753$ 18.3 2033 Ford Explorer SUV Police Capital Sergeants 2033 5 79,235$ 9,752$ 70,402$ 14,080$ 18.4 2038 Ford Explorer SUV Police Capital Sergeants 2038 5 87,481$ 10,767$ 77,729$ 15,546$ 18.5 2043 Ford Explorer SUV Police Capital Sergeants 2043 5 96,587$ 11,888$ 85,820$ 17,164$ 2 2020 Ford Explorer SUV 1FM5K8AB2LGA97899 --50,995 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 2.1 2025 Ford Explorer SUV Police Capital Patrol 2025 5 71,765$ 8,833$ 63,765$ 12,753$ 2.2 2030 Ford Explorer SUV Police Capital Patrol 2030 5 79,235$ 9,752$ 70,402$ 14,080$ 2.3 2035 Ford Explorer SUV Police Capital Patrol 2035 5 87,481$ 10,767$ 77,729$ 15,546$ 2.4 2040 Ford Explorer SUV Police Capital Patrol 2040 5 96,587$ 11,888$ 85,820$ 17,164$ 2.5 2045 Ford Explorer SUV Police Capital Patrol 2045 5 106,639$ 13,125$ 94,752$ 18,950$ 4 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Estimated Useful Life Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle Replacement Chargeback Schedule - Police Capital (Police Department) 4 2021 Ford Explorer SUV 1FM5K8AB6MGA19935 --23,866 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 4.1 2026 Ford Explorer SUV Police Capital Patrol 2026 5 71,765$ 8,833$ 63,765$ 12,753$ 4.2 2031 Ford Explorer SUV Police Capital Patrol 2031 5 79,235$ 9,752$ 70,402$ 14,080$ 4.3 2036 Ford Explorer SUV Police Capital Patrol 2036 5 87,481$ 10,767$ 77,729$ 15,546$ 4.4 2041 Ford Explorer SUV Police Capital Patrol 2041 5 96,587$ 11,888$ 85,820$ 17,164$ 4.5 2046 Ford Explorer SUV Police Capital Patrol 2046 5 106,639$ 13,125$ 94,752$ 18,950$ 7 2021 Ford Explorer SUV 1FM5K8AB0MGA19879 --15,807 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 7.1 2026 Ford Explorer SUV Police Capital Patrol 2026 5 71,765$ 8,833$ 63,765$ 12,753$ 7.2 2031 Ford Explorer SUV Police Capital Patrol 2031 5 79,235$ 9,752$ 70,402$ 14,080$ 7.3 2036 Ford Explorer SUV Police Capital Patrol 2036 5 87,481$ 10,767$ 77,729$ 15,546$ 7.4 2041 Ford Explorer SUV Police Capital Patrol 2041 5 96,587$ 11,888$ 85,820$ 17,164$ 7.5 2046 Ford Explorer SUV Police Capital Patrol 2046 5 106,639$ 13,125$ 94,752$ 18,950$ 12 2021 Ford Explorer SUV 1FM5K8AB9MGA19900 --8,326 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 12.1 2026 Ford Explorer SUV Police Capital Patrol 2026 5 71,765$ 8,833$ 63,765$ 12,753$ 12.2 2031 Ford Explorer SUV Police Capital Patrol 2031 5 79,235$ 9,752$ 70,402$ 14,080$ 12.3 2036 Ford Explorer SUV Police Capital Patrol 2036 5 87,481$ 10,767$ 77,729$ 15,546$ 12.4 2041 Ford Explorer SUV Police Capital Patrol 2041 5 96,587$ 11,888$ 85,820$ 17,164$ 12.5 2046 Ford Explorer SUV Police Capital Patrol 2046 5 106,639$ 13,125$ 94,752$ 18,950$ 14 2021 Ford Explorer SUV 1FM5K8AB3MGA19956 --7,840 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 14.1 2026 Ford Explorer SUV Police Capital Patrol 2026 5 71,765$ 8,833$ 63,765$ 12,753$ 14.2 2031 Ford Explorer SUV Police Capital Patrol 2031 5 79,235$ 9,752$ 70,402$ 14,080$ 14.3 2036 Ford Explorer SUV Police Capital Patrol 2036 5 87,481$ 10,767$ 77,729$ 15,546$ 14.4 2041 Ford Explorer SUV Police Capital Patrol 2041 5 96,587$ 11,888$ 85,820$ 17,164$ 14.5 2046 Ford Explorer SUV Police Capital Patrol 2046 5 106,639$ 13,125$ 94,752$ 18,950$ 5 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 1 2021 Ram 1500 Classic Pick-up 3C6RR7KG6MG706169 M230681 1,461 Comm Dvlp Building -- 39,480$ -$ 39,480$ -$ 1.1 2028 Ram 1500 Classic Pick-up Comm Dvlp Building 2028 7 45,350$ -$ 45,350$ 6,479$ 1.2 2035 Ram 1500 Classic Pick-up Comm Dvlp Building 2035 7 52,092$ -$ 52,092$ 7,442$ 1.3 2042 Ram 1500 Classic Pick-up Comm Dvlp Building 2042 7 59,838$ -$ 59,838$ 8,548$ 1.4 2049 Ram 1500 Classic Pick-up Comm Dvlp Building 2049 7 68,735$ -$ 68,735$ 9,819$ 1.5 2056 Ram 1500 Classic Pick-up Comm Dvlp Building 2056 7 78,955$ -$ 78,955$ 11,279$ 2 2018 Ford F150 4x4 Pick-up 1FTNF1EG5JKF37470 M217881 106 28,243 Comm Dvlp Building -- 25,000$ 1,000$ 24,000$ -$ 2.1 2026 Ford F150 4x4 Pick-up Comm Dvlp Building 2026 5 27,602$ 1,104$ 26,602$ 5,320$ 2.2 2033 Ford F150 4x4 Pick-up Comm Dvlp Building 2033 7 31,706$ 1,268$ 30,602$ 4,372$ 2.3 2040 Ford F150 4x4 Pick-up Comm Dvlp Building 2040 7 36,420$ 1,457$ 35,152$ 5,022$ 2.4 2047 Ford F150 4x4 Pick-up Comm Dvlp Building 2047 7 41,835$ 1,673$ 40,379$ 5,768$ 2.5 2054 Ford F150 4x4 Pick-up Comm Dvlp Building 2054 7 48,056$ 1,922$ 46,382$ 6,626$ 3 2018 Ford F150 4x2 Pick-up 1FTMF1CB0JKF30476 M217880 107 29,935 Comm Dvlp Building -- 25,000$ 1,000$ 24,000$ -$ 3.1 2026 Ford F150 4x2 Pick-up Comm Dvlp Building 2026 5 27,602$ 1,104$ 26,602$ 5,320$ 3.2 2033 Ford F150 4x2 Pick-up Comm Dvlp Building 2033 7 31,706$ 1,268$ 30,602$ 4,372$ 3.3 2040 Ford F150 4x2 Pick-up Comm Dvlp Building 2040 7 36,420$ 1,457$ 35,152$ 5,022$ 3.4 2047 Ford F150 4x2 Pick-up Comm Dvlp Building 2047 7 41,835$ 1,673$ 40,379$ 5,768$ 3.5 2054 Ford F150 4x2 Pick-up Comm Dvlp Building 2054 7 48,056$ 1,922$ 46,382$ 6,626$ 4 2021 Ram 1500 Classic Pick-up 3C6RR7KG2MG706170 M230682 1,947 Comm Dvlp Building -- 39,480$ -$ 39,480$ -$ 4.1 2028 Ram 1500 Classic Pick-up Comm Dvlp Building 2028 7 45,350$ -$ 45,350$ 6,479$ 4.2 2035 Ram 1500 Classic Pick-up Comm Dvlp Building 2035 7 52,092$ -$ 52,092$ 7,442$ 4.3 2042 Ram 1500 Classic Pick-up Comm Dvlp Building 2042 7 59,838$ -$ 59,838$ 8,548$ 4.4 2049 Ram 1500 Classic Pick-up Comm Dvlp Building 2049 7 68,735$ -$ 68,735$ 9,819$ 4.5 2056 Ram 1500 Classic Pick-up Comm Dvlp Building 2056 7 78,955$ -$ 78,955$ 11,279$ 5 2021 Ford Ranger Pick-up 1FTER4FH4MLD33595 M230070 4,439 Comm Dvlp Building -- 39,480$ -$ 39,480$ -$ 5.1 2028 Ford Ranger Pick-up Comm Dvlp Building 2028 7 45,350$ -$ 45,350$ 6,479$ 5.2 2035 Ford Ranger Pick-up Comm Dvlp Building 2035 7 52,092$ -$ 52,092$ 7,442$ 5.3 2042 Ford Ranger Pick-up Comm Dvlp Building 2042 7 59,838$ -$ 59,838$ 8,548$ 5.4 2049 Ford Ranger Pick-up Comm Dvlp Building 2049 7 68,735$ -$ 68,735$ 9,819$ 5.5 2056 Ford Ranger Pick-up Comm Dvlp Building 2056 7 78,955$ -$ 78,955$ 11,279$ Vehicle # Vehicle Replacement Chargeback Schedule - Community Development (Building Department) 6 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 23 2006 International 7400 5 Yard 5 Yard 1HTWDAAN46J218804 M156008 54 35,514 PW Capital Streets -0 202,000$ 25,000$ 177,000$ -$ 23.1 2026 International 7400 5 Yard 5 Yard PW Capital Streets 2026 5 223,024$ 27,602$ 198,024$ 39,605$ 23.2 2036 International 7400 5 Yard 5 Yard PW Capital Streets 2036 10 271,865$ 33,647$ 244,263$ 24,426$ 23.3 2046 International 7400 5 Yard 5 Yard PW Capital Streets 2046 10 331,402$ 41,015$ 297,756$ 29,776$ 23.4 2056 International 7400 5 Yard 5 Yard PW Capital Streets 2056 10 403,978$ 49,997$ 362,963$ 36,296$ 23.5 2066 International 7400 5 Yard 5 Yard PW Capital Streets 2066 10 492,447$ 60,946$ 442,449$ 44,245$ 10 2004 International 7400 5 Yard 5 Yard 1HTWDAAR74J083169 M143323 64 33,929 PW Capital Streets -0 202,000$ 25,000$ 177,000$ -$ 10.1 2023 International 7400 5 Yard 5 Yard PW Capital Streets 2023 2 202,000$ 25,000$ 177,000$ 88,500$ 10.2 2033 International 7400 5 Yard 5 Yard PW Capital Streets 2033 10 246,237$ 30,475$ 221,237$ 22,124$ 10.3 2043 International 7400 5 Yard 5 Yard PW Capital Streets 2043 10 300,161$ 37,149$ 269,687$ 26,969$ 10.4 2053 International 7400 5 Yard 5 Yard PW Capital Streets 2053 10 365,895$ 45,284$ 328,746$ 32,875$ 10.5 2063 International 7400 5 Yard 5 Yard PW Capital Streets 2063 10 446,024$ 55,201$ 400,740$ 40,074$ 18 2020 Peterbilt 348 - with plow & spreader Dump 2NP3HJ8X5LM709097 - - 3,967 PW Capital Streets -0 202,000$ -$ 202,000$ -$ 18.1 2031 Peterbilt 348 - with plow & spreader Dump PW Capital Streets 2031 10 246,237$ 30,475$ 246,237$ 24,624$ 18.2 2041 Peterbilt 348 - with plow & spreader Dump PW Capital Streets 2041 10 300,161$ 37,149$ 269,687$ 26,969$ 18.3 2051 Peterbilt 348 - with plow & spreader Dump PW Capital Streets 2051 10 365,895$ 45,284$ 328,746$ 32,875$ 18.4 2061 Peterbilt 348 - with plow & spreader Dump PW Capital Streets 2061 10 446,024$ 55,201$ 400,740$ 40,074$ 18.5 2071 Peterbilt 348 - with plow & spreader Dump PW Capital Streets 2071 10 543,701$ 67,290$ 488,500$ 48,850$ 31 2007 Ford Explorer Pick-up 1FMEU73E27UB50281 M163944 3 91,940 PW Capital Streets -0 35,000$ 2,000$ 33,000$ -$ 31.1 2023 Ford F 250 with plow Pick-up PW Capital Streets 2023 2 35,000$ 2,000$ 33,000$ 16,500$ 31.2 2030 Ford F 250 with plow Pick-up PW Capital Streets 2030 7 40,204$ 2,297$ 38,204$ 5,458$ 31.3 2037 Ford F 250 with plow Pick-up PW Capital Streets 2037 7 46,182$ 2,639$ 43,884$ 6,269$ 31.4 2044 Ford F 250 with plow Pick-up PW Capital Streets 2044 7 53,048$ 3,031$ 50,409$ 7,201$ 31.5 2051 Ford F 250 with plow Pick-up PW Capital Streets 2051 7 60,936$ 3,482$ 57,905$ 8,272$ 21 2005 Freightliner HC80 Dump 1FVAB6BV75DN04463 M151796 50 - PW Capital Streets -0 250,000$ -$ 250,000$ -$ 21.1 2025 Freightliner HC80 Dump PW Capital Streets 2025 3 265,302$ 31,836$ 265,302$ 88,434$ 21.2 2035 Freightliner HC80 Dump PW Capital Streets 2035 10 323,402$ 38,808$ 291,565$ 29,157$ 21.3 2045 Freightliner HC80 Dump PW Capital Streets 2045 10 394,225$ 47,307$ 355,417$ 35,542$ 21.4 2055 Freightliner HC80 Dump PW Capital Streets 2055 10 480,558$ 57,667$ 433,251$ 43,325$ 21.5 2065 Freightliner HC80 Dump PW Capital Streets 2065 10 585,797$ 70,296$ 528,130$ 52,813$ 19 2004 Ford F350 Pick-up 1FDWF37SX4ED64867 M150335 63 99,401 PW Capital Streets -0 35,000$ 6,500$ 28,500$ -$ 19.1 2022 Ford F350 Pick-up PW Capital Streets 2022 1 35,000$ 6,500$ 28,500$ 28,500$ 19.2 2029 Ford F350 Pick-up PW Capital Streets 2029 7 40,204$ 7,466$ 33,704$ 4,815$ 19.3 2036 Ford F350 Pick-up PW Capital Streets 2036 7 46,182$ 8,577$ 38,715$ 5,531$ 19.4 2043 Ford F350 Pick-up PW Capital Streets 2043 7 53,048$ 9,852$ 44,472$ 6,353$ 19.5 2050 Ford F350 Pick-up PW Capital Streets 2050 7 60,936$ 11,317$ 51,084$ 7,298$ TBD pending New Peterbilt - New Dump Truck Dump TBD TBD TBD - PW Capital Streets -0 205,000$ -$ 205,000$ -$ TBD 2022 New Peterbilt - New Dump Truck Dump PW Capital Streets 2022 1 205,000$ -$ 205,000$ 205,000$ TBD 2032 New Peterbilt - New Dump Truck Dump PW Capital Streets 2032 10 249,894$ 30,475$ 249,894$ 24,989$ TBD 2042 New Peterbilt - New Dump Truck Dump PW Capital Streets 2042 10 304,619$ 37,149$ 274,144$ 27,414$ TBD 2052 New Peterbilt - New Dump Truck Dump PW Capital Streets 2052 10 371,329$ 45,284$ 334,180$ 33,418$ TBD 2062 New Peterbilt - New Dump Truck Dump PW Capital Streets 2062 10 452,648$ 55,201$ 407,364$ 40,736$ Vehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) 7 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) TBD pending Peterbilt - New Dump Truck Dump TBD TBD TBD - PW Capital Streets -0 205,000$ -$ 205,000$ -$ TBD 2022 Peterbilt - New Dump Truck Dump PW Capital Streets 2022 1 205,000$ -$ 205,000$ 205,000$ TBD 2032 Peterbilt - New Dump Truck Dump PW Capital Streets 2032 10 249,894$ 30,475$ 249,894$ 24,989$ TBD 2042 Peterbilt - New Dump Truck Dump PW Capital Streets 2042 10 304,619$ 37,149$ 274,144$ 27,414$ TBD 2052 Peterbilt - New Dump Truck Dump PW Capital Streets 2052 10 371,329$ 45,284$ 334,180$ 33,418$ TBD 2062 Peterbilt - New Dump Truck Dump PW Capital Streets 2062 10 452,648$ 55,201$ 407,364$ 40,736$ 25 2007 Ford 250 Pick-up 1FTNF21587EA47543 M160751 46 51,412 PW Capital Streets -0 35,000$ 3,500$ 31,500$ -$ 25.1 2023 Ford 250 Pick-up PW Capital Streets 2023 2 36,414$ 3,641$ 32,914$ 16,457$ 25.2 2030 Ford 250 Pick-up PW Capital Streets 2030 7 41,828$ 4,183$ 38,187$ 5,455$ 25.3 2037 Ford 250 Pick-up PW Capital Streets 2037 7 48,047$ 4,805$ 43,865$ 6,266$ 25.4 2044 Ford 250 Pick-up PW Capital Streets 2044 7 55,191$ 5,519$ 50,387$ 7,198$ 25.5 2051 Ford 250 Pick-up PW Capital Streets 2051 7 63,398$ 6,340$ 57,879$ 8,268$ 13 2008 International 7400 5 Yard 5 Yard 1HTWDAAN48J648495 M170535 53 8,000 PW Capital Streets -0 425,000$ 35,000$ 390,000$ -$ 13.1 2023 International 7400 5 Yard 5 Yard PW Capital Streets 2023 2 442,170$ 36,414$ 407,170$ 203,585$ 13.2 2033 International 7400 5 Yard 5 Yard PW Capital Streets 2033 10 539,003$ 44,388$ 502,589$ 50,259$ 13.3 2043 International 7400 5 Yard 5 Yard PW Capital Streets 2043 10 657,041$ 54,109$ 612,653$ 61,265$ 13.4 2053 International 7400 5 Yard 5 Yard PW Capital Streets 2053 10 800,930$ 65,959$ 746,820$ 74,682$ 13.5 2063 International 7400 5 Yard 5 Yard PW Capital Streets 2063 10 976,329$ 80,404$ 910,370$ 91,037$ 27 2007 International 7400 5 Yard 5 Yard 1HTWDAAR37J429772 M161895 55 - PW Capital Streets -0 185,000$ 25,000$ 160,000$ -$ 27.1 2023 International 7400 5 Yard 5 Yard PW Capital Streets 2023 2 192,474$ 26,010$ 167,474$ 83,737$ 27.2 2033 International 7400 5 Yard 5 Yard PW Capital Streets 2033 10 234,625$ 31,706$ 208,615$ 20,861$ 27.3 2043 International 7400 5 Yard 5 Yard PW Capital Streets 2043 10 286,006$ 38,649$ 254,300$ 25,430$ 27.4 2053 International 7400 5 Yard 5 Yard PW Capital Streets 2053 10 348,640$ 47,114$ 309,991$ 30,999$ 27.5 2063 International 7400 5 Yard 5 Yard PW Capital Streets 2063 10 424,990$ 57,431$ 377,877$ 37,788$ 28 2007 International 7400 5 Yard 5 Yard 1HTWDAAR17J429771 M161894 56 - PW Capital Streets -0 185,000$ 25,000$ 160,000$ -$ 28.1 2023 International 7400 5 Yard 5 Yard PW Capital Streets 2023 2 192,474$ 26,010$ 167,474$ 83,737$ 28.2 2033 International 7400 5 Yard 5 Yard PW Capital Streets 2033 10 234,625$ 31,706$ 208,615$ 20,861$ 28.3 2043 International 7400 5 Yard 5 Yard PW Capital Streets 2043 10 286,006$ 38,649$ 254,300$ 25,430$ 28.4 2053 International 7400 5 Yard 5 Yard PW Capital Streets 2053 10 348,640$ 47,114$ 309,991$ 30,999$ 28.5 2063 International 7400 5 Yard 5 Yard PW Capital Streets 2063 10 424,990$ 57,431$ 377,877$ 37,788$ 9 2008 International 7400 six wheeler 6W 1HTWHAAR78J648496 M170083 57 66,388 PW Capital Streets -0 200,000$ 35,000$ 165,000$ -$ 9.1 2026 International 7400 six wheeler 6W PW Capital Streets 2026 5 220,816$ 38,643$ 185,816$ 37,163$ 9.2 2036 International 7400 six wheeler 6W PW Capital Streets 2036 10 269,174$ 47,105$ 230,531$ 23,053$ 9.3 2046 International 7400 six wheeler 6W PW Capital Streets 2046 10 328,121$ 57,421$ 281,016$ 28,102$ 9.4 2056 International 7400 six wheeler 6W PW Capital Streets 2056 10 399,978$ 69,996$ 342,557$ 34,256$ 9.5 2066 International 7400 six wheeler 6W PW Capital Streets 2066 10 487,571$ 85,325$ 417,575$ 41,757$ 22 2006 International 7400 six wheeler 6W 1HTWHAAR36J218803 M156007 66 73,502 PW Capital Streets -0 200,000$ 50,000$ 150,000$ -$ 22.1 2025 International 7400 six wheeler 6W PW Capital Streets 2025 4 216,486$ 54,122$ 166,486$ 41,622$ 22.2 2035 International 7400 six wheeler 6W PW Capital Streets 2035 10 263,896$ 65,974$ 209,774$ 20,977$ 22.3 2045 International 7400 six wheeler 6W PW Capital Streets 2045 10 321,687$ 80,422$ 255,714$ 25,571$ 22.4 2055 International 7400 six wheeler 6W PW Capital Streets 2055 10 392,135$ 98,034$ 311,713$ 31,171$ 22.5 2065 International 7400 six wheeler 6W PW Capital Streets 2065 10 478,011$ 119,503$ 379,977$ 37,998$ 8 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) 11 2016 Peterbilt Dump 2NP3LJ0X9GM361854 M211331 90 27,165 PW Capital Streets -0 450,000$ 50,000$ 400,000$ -$ 11.1 2027 Peterbilt Dump PW Capital Streets 2027 6 506,773$ 56,308$ 456,773$ 76,129$ 11.2 2037 Peterbilt Dump PW Capital Streets 2037 10 617,754$ 68,639$ 561,445$ 56,145$ 11.3 2047 Peterbilt Dump PW Capital Streets 2047 10 753,038$ 83,671$ 684,399$ 68,440$ 11.4 2057 Peterbilt Dump PW Capital Streets 2057 10 917,949$ 101,994$ 834,278$ 83,428$ 11.5 2067 Peterbilt Dump PW Capital Streets 2067 10 1,118,975$ 124,331$ 1,016,981$ 101,698$ 3 2016 Ford F350 Pick-up 1FDRF3H68GED40778 M210871 96 22,625 PW Capital Streets -0 45,000$ 5,500$ 39,500$ -$ 3.1 2027 Ford F350 Pick-up PW Capital Streets 2027 6 50,677$ 6,194$ 45,177$ 7,530$ 3.2 2034 Ford F350 Pick-up PW Capital Streets 2034 7 58,212$ 7,115$ 52,018$ 7,431$ 3.3 2041 Ford F350 Pick-up PW Capital Streets 2041 7 66,868$ 8,173$ 59,753$ 8,536$ 3.4 2048 Ford F350 Pick-up PW Capital Streets 2048 7 76,810$ 9,388$ 68,637$ 9,805$ 3.5 2055 Ford F350 Pick-up PW Capital Streets 2055 7 88,230$ 10,784$ 78,843$ 11,263$ 6 2016 Ford F350 Pick-up 1FDRF3H6XGED40779 M210857 97 29,232 PW Capital Streets -0 45,000$ 5,500$ 39,500$ -$ 6.1 2027 Ford F350 Pick-up PW Capital Streets 2027 6 50,677$ 6,194$ 45,177$ 7,530$ 6.2 2034 Ford F350 Pick-up PW Capital Streets 2034 7 58,212$ 7,115$ 52,018$ 7,431$ 6.3 2041 Ford F350 Pick-up PW Capital Streets 2041 7 66,868$ 8,173$ 59,753$ 8,536$ 6.4 2048 Ford F350 Pick-up PW Capital Streets 2048 7 76,810$ 9,388$ 68,637$ 9,805$ 6.5 2055 Ford F350 Pick-up PW Capital Streets 2055 7 88,230$ 10,784$ 78,843$ 11,263$ 14 2008 Ford F350 Dump Utility 1FDWF37Y28ED57177 M169033 48 71,124 Sewer Streets -- 50,000$ 8,000$ 42,000$ -$ 14.1 2022 Utility Truck with plow Utility Sewer Streets 2022 1 50,000$ 8,000$ 42,000$ 42,000$ 14.2 2029 Utility Truck with plow Utility Sewer Streets 2029 7 57,434$ 9,189$ 49,434$ 7,062$ 14.3 2036 Utility Truck with plow Utility Sewer Streets 2036 7 65,974$ 10,556$ 56,784$ 8,112$ 14.4 2043 Utility Truck with plow Utility Sewer Streets 2043 7 75,783$ 12,125$ 65,227$ 9,318$ 14.5 2050 Utility Truck with plow Utility Sewer Streets 2050 7 87,051$ 13,928$ 74,926$ 10,704$ TBD 2004 Mac Lander Trailer Trailer 4UVPF202X41005505 M095484 58 - PW Capital Streets -0 5,000$ 500$ 4,500$ -$ TBD 2023 Mac Lander Trailer Trailer PW Capital Streets 2023 2 5,000$ 500$ 4,500$ 2,250$ TBD 2038 Mac Lander Trailer Trailer PW Capital Streets 2038 15 6,729$ 673$ 6,229$ 415$ TBD 2053 Mac Lander Trailer Trailer PW Capital Streets 2053 15 9,057$ 906$ 8,384$ 559$ TBD 2068 Mac Lander Trailer Trailer PW Capital Streets 2068 15 12,189$ 1,219$ 11,284$ 752$ TBD 2083 Mac Lander Trailer Trailer PW Capital Streets 2083 15 16,405$ 1,641$ 15,186$ 1,012$ TBD 1998 Towmaster Trailer - Single axel 12'Trailer 4KNTT1412WL160456 n/a 59 - PW Capital Streets -0 5,000$ 500$ 4,500$ -$ TBD 2023 Towmaster Trailer - Single axel 12'Trailer PW Capital Streets 2023 2 5,000$ 500$ 4,500$ 2,250$ TBD 2038 Towmaster Trailer - Single axel 12'Trailer PW Capital Streets 2038 15 6,729$ 673$ 6,229$ 415$ TBD 2053 Towmaster Trailer - Single axel 12'Trailer PW Capital Streets 2053 15 9,057$ 906$ 8,384$ 559$ TBD 2068 Towmaster Trailer - Single axel 12'Trailer PW Capital Streets 2068 15 12,189$ 1,219$ 11,284$ 752$ TBD 2083 Towmaster Trailer - Single axel 12'Trailer PW Capital Streets 2083 15 16,405$ 1,641$ 15,186$ 1,012$ Trailers 9 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) TBD 2003 Haulmark Trailer Trailer 16HCB12153H112082 n/a 20 - PW Capital Streets -0 5,000$ 500$ 4,500$ -$ TBD 2024 Haulmark Trailer Trailer PW Capital Streets 2024 3 5,306$ 531$ 4,806$ 1,602$ TBD 2039 Haulmark Trailer Trailer PW Capital Streets 2039 15 7,141$ 714$ 6,611$ 441$ TBD 2054 Haulmark Trailer Trailer PW Capital Streets 2054 15 9,611$ 961$ 8,897$ 593$ TBD 2069 Haulmark Trailer Trailer PW Capital Streets 2069 15 12,935$ 1,294$ 11,974$ 798$ TBD 2084 Haulmark Trailer Trailer PW Capital Streets 2084 15 17,409$ 1,741$ 16,116$ 1,074$ TBD 1998 Cronkite Trailer - 2 axel 16x7 Trailer 473271926W1101575 M091254 40 - PW Capital Streets -0 5,000$ 500$ 4,500$ -$ TBD 2023 Cronkite Trailer - 2 axel 16x7 Trailer PW Capital Streets 2023 2 5,000$ 500$ 4,500$ 2,250$ TBD 2038 Cronkite Trailer - 2 axel 16x7 Trailer PW Capital Streets 2038 15 6,729$ 673$ 6,229$ 415$ TBD 2053 Cronkite Trailer - 2 axel 16x7 Trailer PW Capital Streets 2053 15 9,057$ 906$ 8,384$ 559$ TBD 2068 Cronkite Trailer - 2 axel 16x7 Trailer PW Capital Streets 2068 15 12,189$ 1,219$ 11,284$ 752$ TBD 2083 Cronkite Trailer - 2 axel 16x7 Trailer PW Capital Streets 2083 15 16,405$ 1,641$ 15,186$ 1,012$ 100 2013 Toro Z589 60" 74254 Mower 280000112 ---PW Capital Streets -- 12,000$ 5,000$ 7,000$ -$ 100.1 2021 Toro Z589 60" 74254 Mower PW Capital Streets 2021 1 12,000$ 5,000$ 7,000$ 7,000$ 100.2 2031 Toro Z589 60" 74254 Mower PW Capital Streets 2031 10 14,628$ 6,095$ 9,628$ 963$ 100.3 2041 Toro Z589 60" 74254 Mower PW Capital Streets 2041 10 17,831$ 7,430$ 11,736$ 1,174$ 100.4 2051 Toro Z589 60" 74254 Mower PW Capital Streets 2051 10 21,736$ 9,057$ 14,307$ 1,431$ 100.5 2061 Toro Z589 60" 74254 Mower PW Capital Streets 2061 10 26,496$ 11,040$ 17,440$ 1,744$ 101 1999 John Deere 460/4500 Tractor Tractor 253566 ---PW Capital Streets -- 55,000$ 13,000$ 42,000$ -$ 101.1 2021 John Deere 460/4500 Tractor Tractor PW Capital Streets 2021 1 55,000$ 13,000$ 42,000$ 42,000$ 101.2 2031 John Deere 460/4500 Tractor Tractor PW Capital Streets 2031 10 67,045$ 15,847$ 54,045$ 5,404$ 101.3 2041 John Deere 460/4500 Tractor Tractor PW Capital Streets 2041 10 81,727$ 19,317$ 65,880$ 6,588$ 101.4 2051 John Deere 460/4500 Tractor Tractor PW Capital Streets 2051 10 99,625$ 23,548$ 80,308$ 8,031$ 101.5 2061 John Deere 460/4500 Tractor Tractor PW Capital Streets 2061 10 121,442$ 28,705$ 97,894$ 9,789$ 102 2020 Bobcat S300 Skid Steer S76 B4CD11787 ---PW Capital Streets -- 36,000$ -$ 36,000$ -$ 102.1 2027 Bobcat S300 Skid Steer S76 PW Capital Streets 2027 6 40,542$ 16,892$ 40,542$ 6,757$ 102.2 2034 Bobcat S300 Skid Steer S76 PW Capital Streets 2034 7 46,570$ 19,404$ 29,677$ 4,240$ 102.3 2041 Bobcat S300 Skid Steer S76 PW Capital Streets 2041 7 53,494$ 22,289$ 34,090$ 4,870$ 102.4 2048 Bobcat S300 Skid Steer S76 PW Capital Streets 2048 7 61,448$ 25,603$ 39,159$ 5,594$ 102.5 2055 Bobcat S300 Skid Steer S76 PW Capital Streets 2055 7 70,584$ 29,410$ 44,981$ 6,426$ 103 2015 Kubota RCK60P Mower 16185 ---PW Capital Streets -- 8,500$ 3,000$ 5,500$ -$ 103.1 2021 Kubota RCK60P Mower PW Capital Streets 2021 1 8,500$ 3,000$ 5,500$ 5,500$ 103.2 2031 Kubota RCK60P Mower PW Capital Streets 2031 10 10,361$ 3,657$ 7,361$ 736$ 103.3 2041 Kubota RCK60P Mower PW Capital Streets 2041 10 12,631$ 4,458$ 8,974$ 897$ 103.4 2051 Kubota RCK60P Mower PW Capital Streets 2051 10 15,397$ 5,434$ 10,939$ 1,094$ 103.5 2061 Kubota RCK60P Mower PW Capital Streets 2061 10 18,768$ 6,624$ 13,334$ 1,333$ 104 2007 Caterpillar 930G Wheel Loader WL R03117 ---PW Capital Streets -- 225,000$ 50,000$ 175,000$ -$ 104.1 2022 Caterpillar 930G Wheel Loader WL PW Capital Streets 2022 1 229,500$ 51,000$ 179,500$ 179,500$ 104.2 2032 Caterpillar 930G Wheel Loader WL PW Capital Streets 2032 10 279,759$ 62,169$ 228,759$ 22,876$ 104.3 2042 Caterpillar 930G Wheel Loader WL PW Capital Streets 2042 10 341,025$ 75,783$ 278,856$ 27,886$ 104.4 2052 Caterpillar 930G Wheel Loader WL PW Capital Streets 2052 10 415,707$ 92,379$ 339,924$ 33,992$ 104.5 2062 Caterpillar 930G Wheel Loader WL PW Capital Streets 2062 10 506,745$ 112,610$ 414,366$ 41,437$ Equipment 10 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) 105 2007 Caterpillar Backhoe 420E BH W01344 ---PW Capital Streets -- 150,000$ 35,000$ 115,000$ -$ 105.1 2022 Caterpillar Backhoe 420E BH PW Capital Streets 2022 1 153,000$ 35,700$ 118,000$ 118,000$ 105.2 2032 Caterpillar Backhoe 420E BH PW Capital Streets 2032 10 186,506$ 43,518$ 150,806$ 15,081$ 105.3 2042 Caterpillar Backhoe 420E BH PW Capital Streets 2042 10 227,350$ 53,048$ 183,832$ 18,383$ 105.4 2052 Caterpillar Backhoe 420E BH PW Capital Streets 2052 10 277,138$ 64,666$ 224,090$ 22,409$ 105.5 2062 Caterpillar Backhoe 420E BH PW Capital Streets 2062 10 337,830$ 78,827$ 273,164$ 27,316$ 106 2015 Taceuchi T8 Skid Steer SS 200801830 ---PW Capital Streets -- 66,000$ 20,000$ 46,000$ -$ 106.1 2025 Taceuchi T8 Skid Steer SS PW Capital Streets 2025 4 71,441$ 21,649$ 51,441$ 12,860$ 106.2 2035 Taceuchi T8 Skid Steer SS PW Capital Streets 2035 10 87,086$ 26,390$ 65,437$ 6,544$ 106.3 2045 Taceuchi T8 Skid Steer SS PW Capital Streets 2045 10 106,157$ 32,169$ 79,767$ 7,977$ 106.4 2055 Taceuchi T8 Skid Steer SS PW Capital Streets 2055 10 129,405$ 39,214$ 97,236$ 9,724$ 106.5 2065 Taceuchi T8 Skid Steer SS PW Capital Streets 2065 10 157,744$ 47,801$ 118,530$ 11,853$ 107 2013 Kubota M7040F Utility Tractor w/Loader Tractor 21438 ---PW Capital Streets -- 65,000$ 15,000$ 50,000$ -$ 107.1 2028 Kubota M7040F Utility Tractor w/Loader Tractor PW Capital Streets 2028 7 74,665$ 17,230$ 59,665$ 8,524$ 107.2 2038 Kubota M7040F Utility Tractor w/Loader Tractor PW Capital Streets 2038 10 91,016$ 21,004$ 73,785$ 7,379$ 107.3 2048 Kubota M7040F Utility Tractor w/Loader Tractor PW Capital Streets 2048 10 110,948$ 25,603$ 89,944$ 8,994$ 107.4 2058 Kubota M7040F Utility Tractor w/Loader Tractor PW Capital Streets 2058 10 135,245$ 31,210$ 109,641$ 10,964$ 107.5 2068 Kubota M7040F Utility Tractor w/Loader Tractor PW Capital Streets 2068 10 164,862$ 38,045$ 133,652$ 13,365$ 108 2013 Bushwacker ST120 Pull Behind Mower Mower 13ST120-1320-20001 ---PW Capital Streets -- 17,000$ 4,500$ 12,500$ -$ 108.1 2028 Bushwacker ST120 Pull Behind Mower Mower PW Capital Streets 2028 7 19,528$ 5,169$ 15,028$ 2,147$ 108.2 2038 Bushwacker ST120 Pull Behind Mower Mower PW Capital Streets 2038 10 23,804$ 6,301$ 18,635$ 1,864$ 108.3 2048 Bushwacker ST120 Pull Behind Mower Mower PW Capital Streets 2048 10 29,017$ 7,681$ 22,716$ 2,272$ 108.4 2058 Bushwacker ST120 Pull Behind Mower Mower PW Capital Streets 2058 10 35,372$ 9,363$ 27,691$ 2,769$ 108.5 2068 Bushwacker ST120 Pull Behind Mower Mower PW Capital Streets 2068 10 43,118$ 11,414$ 33,755$ 3,375$ 109 2004 Tarco Leaf Vacuum - M02-4-04 Mower XX-8174 ---PW Capital Streets -- -$ 10,000$ -$ -$ 109.1 2022 Hook Lift System Mower PW Capital Streets 2022 2 575,000$ 10,404$ 565,000$ 282,500$ 109.2 2032 Hook Lift System Mower PW Capital Streets 2032 10 700,922$ 150,000$ 690,518$ 69,052$ 109.3 2042 Hook Lift System Mower PW Capital Streets 2042 10 854,420$ 182,849$ 704,420$ 70,442$ 109.4 2052 Hook Lift System Mower PW Capital Streets 2052 10 1,041,533$ 222,892$ 858,684$ 85,868$ 109.5 2062 Hook Lift System Mower PW Capital Streets 2062 10 1,269,623$ 271,704$ 1,046,731$ 104,673$ 11 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 8 2003 Ford F350 Pick-up 1FTSF31SX3EA32518 M139290 47 94,960 Water Water Ops -- 38,000$ 4,000$ 34,000$ -$ 8.1 2022 Ford F 250 with plow Pick-up Water Water Ops 2022 1 38,000$ 4,000$ 34,000$ 34,000$ 8.2 2029 Ford F 250 with plow Pick-up Water Water Ops 2029 7 43,650$ 4,595$ 39,650$ 5,664$ 8.3 2036 Ford F 250 with plow Pick-up Water Water Ops 2036 7 50,140$ 5,278$ 45,545$ 6,506$ 8.4 2043 Ford F 250 with plow Pick-up Water Water Ops 2043 7 57,595$ 6,063$ 52,317$ 7,474$ 8.5 2050 Ford F 250 with plow Pick-up Water Water Ops 2050 7 66,159$ 6,964$ 60,096$ 8,585$ 24 2007 Ford F250 Pick-up 1FTNF215X7EA47544 M160752 45 91,849 Water Water Ops -- 55,000$ 4,000$ 51,000$ -$ 24.1 2022 One Ton Utility Truck Pick-up Water Water Ops 2022 1 56,100$ 4,080$ 52,100$ 52,100$ 24.2 2029 One Ton Utility Truck Pick-up Water Water Ops 2029 7 64,441$ 4,687$ 60,361$ 8,623$ 24.3 2036 One Ton Utility Truck Pick-up Water Water Ops 2036 7 74,023$ 5,383$ 69,336$ 9,905$ 24.4 2043 One Ton Utility Truck Pick-up Water Water Ops 2043 7 85,029$ 6,184$ 79,645$ 11,378$ 24.5 2050 One Ton Utility Truck Pick-up Water Water Ops 2050 7 97,671$ 7,103$ 91,488$ 13,070$ 5 2008 Ford F150 4x4 P/U Pick-up 1FTRF14W98KD16085 M168863 43 108,695 Water Water Ops -- 30,000$ 3,000$ 27,000$ -$ 5.1 2023 Ford F150 2W/D Pick-up Water Water Ops 2023 2 31,212$ 3,121$ 28,212$ 14,106$ 5.2 2030 Ford F150 2W/D Pick-up Water Water Ops 2030 7 35,853$ 3,585$ 32,732$ 4,676$ 5.3 2037 Ford F150 2W/D Pick-up Water Water Ops 2037 7 41,184$ 4,118$ 37,598$ 5,371$ 5.4 2044 Ford F150 2W/D Pick-up Water Water Ops 2044 7 47,307$ 4,731$ 43,189$ 6,170$ 5.5 2051 Ford F150 2W/D Pick-up Water Water Ops 2051 7 54,341$ 5,434$ 49,610$ 7,087$ 12 2018 Ford F150 Super Crew Pick-up 4ZEPE2224F1086728 M28135 86 20,073 Water Water Ops -- 35,000$ 3,000$ 32,000$ -$ 12.1 2026 Ford F150 Super Crew Pick-up Water Water Ops 2026 5 38,643$ 3,312$ 35,643$ 7,129$ 12.2 2033 Ford F150 Super Crew Pick-up Water Water Ops 2033 7 44,388$ 3,805$ 41,076$ 5,868$ 12.3 2040 Ford F150 Super Crew Pick-up Water Water Ops 2040 7 50,988$ 4,370$ 47,184$ 6,741$ 12.4 2047 Ford F150 Super Crew Pick-up Water Water Ops 2047 7 58,570$ 5,020$ 54,199$ 7,743$ 12.5 2054 Ford F150 Super Crew Pick-up Water Water Ops 2054 7 67,278$ 5,767$ 62,258$ 8,894$ 4 2008 Ford F350 Pick-up 1FDWF37Y08ED57176 M168872 49 81,401 PW Capital Streets -0 65,000$ 5,500$ 59,500$ -$ 4.1 2023 One Ton Dump Truck Dump PW Capital Streets 2023 2 67,626$ 5,722$ 62,126$ 31,063$ 4.2 2030 One Ton Dump Truck Dump PW Capital Streets 2030 7 77,681$ 6,573$ 71,959$ 10,280$ 4.3 2037 One Ton Dump Truck Dump PW Capital Streets 2037 7 89,231$ 7,550$ 82,658$ 11,808$ 4.4 2044 One Ton Dump Truck Dump PW Capital Streets 2044 7 102,498$ 8,673$ 94,948$ 13,564$ 4.5 2051 One Ton Dump Truck Dump PW Capital Streets 2051 7 117,739$ 9,962$ 109,066$ 15,581$ 1 2021 Ford F350 Utility Pick-up 1FDRF3862MED05707 M228757 86 2,713 Water Water Ops -- 35,000$ 3,000$ 32,000$ -$ 1.1 2028 Ford F350 Utility Pick-up Water Water Ops 2028 7 40,204$ 3,446$ 37,204$ 5,315$ 1.2 2035 Ford F350 Utility Pick-up Water Water Ops 2035 7 46,182$ 3,958$ 42,736$ 6,105$ 1.3 2042 Ford F350 Utility Pick-up Water Water Ops 2042 7 53,048$ 4,547$ 49,090$ 7,013$ 1.4 2049 Ford F350 Utility Pick-up Water Water Ops 2049 7 60,936$ 5,223$ 56,389$ 8,056$ 1.5 2056 Ford F350 Utility Pick-up Water Water Ops 2056 7 69,996$ 6,000$ 64,773$ 9,253$ 7 2021 Ford F350 Utility Pick-up 1FD8F2B66MED05706 M137295 86 5,575 Water Water Ops -- 35,000$ 3,000$ 32,000$ -$ 7.1 2028 Ford F350 Utility Pick-up Water Water Ops 2028 7 40,204$ 3,446$ 37,204$ 5,315$ 7.2 2035 Ford F350 Utility Pick-up Water Water Ops 2035 7 46,182$ 3,958$ 42,736$ 6,105$ 7.3 2042 Ford F350 Utility Pick-up Water Water Ops 2042 7 53,048$ 4,547$ 49,090$ 7,013$ 7.4 2049 Ford F350 Utility Pick-up Water Water Ops 2049 7 60,936$ 5,223$ 56,389$ 8,056$ 7.5 2056 Ford F350 Utility Pick-up Water Water Ops 2056 7 69,996$ 6,000$ 64,773$ 9,253$ Vehicle # Vehicle Replacement Chargeback Schedule - Water Department 12 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle Replacement Chargeback Schedule - Water Department TBD 2003 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer 16HGB20243H105515 M992897 51 - Water Water Ops 2021 - -$ -$ -$ -$ TBD 2036 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer Water Water Ops 2036 15 10,094$ 1,346$ 10,094$ 673$ TBD 2051 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer Water Water Ops 2051 15 13,585$ 1,811$ 12,239$ 816$ TBD 2066 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer Water Water Ops 2066 15 18,284$ 2,438$ 16,473$ 1,098$ TBD 2081 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer Water Water Ops 2081 15 24,608$ 3,281$ 22,170$ 1,478$ TBD 2096 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer Water Water Ops 2096 15 33,119$ 4,416$ 29,838$ 1,989$ TBD 2015 Load Rite Trailer PE0222072-15146 Trailer 4ZEPE2224F1086728 pending 86 - Water Water Ops -- 7,500$ 500$ 7,000$ -$ TBD 2026 Load Rite Trailer PE0222072-15146 Trailer Water Water Ops 2026 5 8,281$ 552$ 7,781$ 1,556$ TBD 2041 Load Rite Trailer PE0222072-15146 Trailer Water Water Ops 2041 15 11,145$ 743$ 10,593$ 706$ TBD 2056 Load Rite Trailer PE0222072-15146 Trailer Water Water Ops 2056 15 14,999$ 1,000$ 14,256$ 950$ TBD 2071 Load Rite Trailer PE0222072-15146 Trailer Water Water Ops 2071 15 20,187$ 1,346$ 19,187$ 1,279$ TBD 2086 Load Rite Trailer PE0222072-15146 Trailer Water Water Ops 2086 15 27,169$ 1,811$ 25,823$ 1,722$ Trailers 13 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 20 2005 Ford F350 Utility 1FDWF37Y25EC37004 M149884 68 66,299 Sewer Sewer Ops -- 75,000$ 5,500$ 69,500$ -$ 20.1 2023 Utility Truck with crane & plow Utility Sewer Sewer Ops 2023 2 78,030$ 5,722$ 72,530$ 36,265$ 20.2 2030 Utility Truck with crane & plow Utility Sewer Sewer Ops 2030 7 89,632$ 6,573$ 83,910$ 11,987$ 20.3 2037 Utility Truck with crane & plow Utility Sewer Sewer Ops 2037 7 102,959$ 7,550$ 96,386$ 13,769$ 20.4 2044 Utility Truck with crane & plow Utility Sewer Sewer Ops 2044 7 118,267$ 8,673$ 110,717$ 15,817$ 20.5 2051 Utility Truck with crane & plow Utility Sewer Sewer Ops 2051 7 135,852$ 9,962$ 127,179$ 18,168$ 2 2015 Peterbilt Vac Con Vac Con 2NP3LJOX8FM266717 M200121 84 13,284 Sewer Sewer Ops -0 450,000$ 50,000$ 400,000$ -$ 2.1 2026 Peterbilt Vac Con Vac Con Sewer Sewer Ops 2026 5 496,836$ 55,204$ 446,836$ 89,367$ 2.2 2036 Peterbilt Vac Con Vac Con Sewer Sewer Ops 2036 10 605,641$ 67,293$ 550,437$ 55,044$ 2.3 2046 Peterbilt Vac Con Vac Con Sewer Sewer Ops 2046 10 738,273$ 82,030$ 670,979$ 67,098$ 2.4 2056 Peterbilt Vac Con Vac Con Sewer Sewer Ops 2056 10 899,950$ 99,994$ 817,920$ 81,792$ 2.5 2066 Peterbilt Vac Con Vac Con Sewer Sewer Ops 2066 10 1,097,034$ 121,893$ 997,040$ 99,704$ 15 2017 Ford F150 Pick-up 1FTEW1CF8HFA76567 M211311 98 41,551 Water Water Ops -- 35,000$ 3,000$ 32,000$ -$ 15.1 2028 Ford F150 Pick-up Water Water Ops 2028 7 40,204$ 3,446$ 37,204$ 5,315$ 15.2 2035 Ford F150 Pick-up Water Water Ops 2035 7 46,182$ 3,958$ 42,736$ 6,105$ 15.3 2042 Ford F150 Pick-up Water Water Ops 2042 7 53,048$ 4,547$ 49,090$ 7,013$ 15.4 2049 Ford F150 Pick-up Water Water Ops 2049 7 60,936$ 5,223$ 56,389$ 8,056$ 15.5 2056 Ford F150 Pick-up Water Water Ops 2056 7 69,996$ 6,000$ 64,773$ 9,253$ Vehicle # Vehicle Replacement Chargeback Schedule - Sewer Department 14 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 1 2003 Ford F150 Utility 2FTRF17273CA61524 M143521 33 50,960 Park & Rec Parks -- 34,000$ 1,000$ 33,000$ -$ 1.1 2022 Ford F250 Utility Park & Rec Parks 2022 1 35,000$ 1,000$ 34,000$ 34,000$ 1.2 2029 Ford F250 Utility Park & Rec Parks 2029 7 40,204$ 1,149$ 39,204$ 5,601$ 1.3 2036 Ford F250 Utility Park & Rec Parks 2036 7 46,182$ 1,319$ 45,033$ 6,433$ 1.4 2043 Ford F250 Utility Park & Rec Parks 2043 7 53,048$ 1,516$ 51,729$ 7,390$ 1.5 2050 Ford F250 Utility Park & Rec Parks 2050 7 60,936$ 1,741$ 59,420$ 8,489$ 2 2019 Ford F450 Utility 1FDOX4HY7KEG09696 M201911 5,421 Park & Rec Parks -- 40,000$ 1,000$ 39,000$ -$ 2.1 2028 Ford F450 Utility Park & Rec Parks 2028 7 45,947$ 1,149$ 44,947$ 6,421$ 2.2 2035 Ford F450 Utility Park & Rec Parks 2035 7 52,779$ 1,319$ 51,630$ 7,376$ 2.3 2042 Ford F450 Utility Park & Rec Parks 2042 7 60,627$ 1,516$ 59,307$ 8,472$ 2.4 2049 Ford F450 Utility Park & Rec Parks 2049 7 69,641$ 1,741$ 68,125$ 9,732$ 2.5 2056 Ford F450 Utility Park & Rec Parks 2056 7 79,996$ 2,000$ 78,255$ 11,179$ 3 2008 Ford F350 Pick-up 1FTWF31548EA08413 M160637 31 74,708 Park & Rec Parks -- 30,000$ 2,000$ 28,000$ -$ 3.1 2022 Ford F350 Pick-up Park & Rec Parks 2022 1 30,000$ 2,000$ 28,000$ 28,000$ 3.2 2029 Ford F350 Pick-up Park & Rec Parks 2029 7 34,461$ 2,297$ 32,461$ 4,637$ 3.3 2036 Ford F350 Pick-up Park & Rec Parks 2036 7 39,584$ 2,639$ 37,287$ 5,327$ 3.4 2043 Ford F350 Pick-up Park & Rec Parks 2043 7 45,470$ 3,031$ 42,831$ 6,119$ 3.5 2050 Ford F350 Pick-up Park & Rec Parks 2050 7 52,231$ 3,482$ 49,199$ 7,028$ 6 2004 Ford F150 Pick-up 2FTRF17224CA79916 M144398 24 34,322 Park & Rec Parks -- 25,000$ 500$ 24,500$ -$ 6.1 2023 Ford F150 Pick-up Park & Rec Parks 2023 2 25,000$ 500$ 24,500$ 12,250$ 6.2 2030 Ford F150 Pick-up Park & Rec Parks 2030 7 28,717$ 574$ 28,217$ 4,031$ 6.3 2037 Ford F150 Pick-up Park & Rec Parks 2037 7 32,987$ 660$ 32,413$ 4,630$ 6.4 2044 Ford F150 Pick-up Park & Rec Parks 2044 7 37,892$ 758$ 37,232$ 5,319$ 6.5 2051 Ford F150 Pick-up Park & Rec Parks 2051 7 43,526$ 871$ 42,768$ 6,110$ 7 2004 Ford F350 Flatbed Pick-up 1FDWF36Y95EC37003 M149885 26 42,661 Park & Rec Parks -- 35,000$ 500$ 34,500$ -$ 7.1 2022 Ford F250 Pick-up Park & Rec Parks 2022 1 35,000$ 510$ 34,500$ 34,500$ 7.2 2029 Ford F250 Pick-up Park & Rec Parks 2029 7 40,204$ 586$ 39,694$ 5,671$ 7.3 2036 Ford F250 Pick-up Park & Rec Parks 2036 7 46,182$ 673$ 45,596$ 6,514$ 7.4 2043 Ford F250 Pick-up Park & Rec Parks 2043 7 53,048$ 773$ 52,375$ 7,482$ 7.5 2050 Ford F250 Pick-up Park & Rec Parks 2050 7 60,936$ 888$ 60,163$ 8,595$ Vehicle # Vehicle & Equipment Replacement Chargeback Schedule - Parks Department 15 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Parks Department 8 2006 Ford F350 Dump 1FDWF37Y57EA13941 M160502 27 43,567 Park & Rec Parks -- 60,000$ 3,000$ 57,000$ -$ 8.1 2022 Ford F450 Dump Park & Rec Parks 2022 1 60,000$ 3,000$ 57,000$ 57,000$ 8.2 2029 Ford F450 Dump Park & Rec Parks 2029 7 68,921$ 3,446$ 65,921$ 9,417$ 8.3 2036 Ford F450 Dump Park & Rec Parks 2036 7 79,169$ 3,958$ 75,723$ 10,818$ 8.4 2043 Ford F450 Dump Park & Rec Parks 2043 7 90,940$ 4,547$ 86,982$ 12,426$ 8.5 2050 Ford F450 Dump Park & Rec Parks 2050 7 104,461$ 5,223$ 99,914$ 14,273$ 9 2006 Ford F350 Pick-up 1FTWF31528EA08412 M160639 29 57,593 Park & Rec Parks -- 33,000$ 1,000$ 32,000$ -$ 9.1 2025 Ford F450 Pick-up Park & Rec Parks 2025 4 35,720$ 1,082$ 34,720$ 8,680$ 9.2 2032 Ford F450 Pick-up Park & Rec Parks 2032 7 41,031$ 1,243$ 39,949$ 5,707$ 9.3 2039 Ford F450 Pick-up Park & Rec Parks 2039 7 47,132$ 1,428$ 45,889$ 6,556$ 9.4 2046 Ford F450 Pick-up Park & Rec Parks 2046 7 54,140$ 1,641$ 52,712$ 7,530$ 9.5 2053 Ford F450 Pick-up Park & Rec Parks 2053 7 62,190$ 1,885$ 60,549$ 8,650$ 10 2008 Ford F350 Pick-up 1FTWF31568EA08414 M160638 30 54,339 Park & Rec Parks -- 33,000$ 1,000$ 32,000$ -$ 10.1 2025 Ford F350 Pick-up Park & Rec Parks 2025 4 35,720$ 1,082$ 34,720$ 8,680$ 10.2 2032 Ford F350 Pick-up Park & Rec Parks 2032 7 41,031$ 1,243$ 39,949$ 5,707$ 10.3 2039 Ford F350 Pick-up Park & Rec Parks 2039 7 47,132$ 1,428$ 45,889$ 6,556$ 10.4 2046 Ford F350 Pick-up Park & Rec Parks 2046 7 54,140$ 1,641$ 52,712$ 7,530$ 10.5 2053 Ford F350 Pick-up Park & Rec Parks 2053 7 62,190$ 1,885$ 60,549$ 8,650$ 11 2008 Ford F350 Pick-up 1FTWF31528ED44867 M168864 34 45,899 Park & Rec Parks -- 33,000$ 1,000$ 32,000$ -$ 11.1 2025 Ford F350 Pick-up Park & Rec Parks 2025 4 35,720$ 1,082$ 34,720$ 8,680$ 11.2 2032 Ford F350 Pick-up Park & Rec Parks 2032 7 41,031$ 1,243$ 39,949$ 5,707$ 11.3 2039 Ford F350 Pick-up Park & Rec Parks 2039 7 47,132$ 1,428$ 45,889$ 6,556$ 11.4 2046 Ford F350 Pick-up Park & Rec Parks 2046 7 54,140$ 1,641$ 52,712$ 7,530$ 11.5 2053 Ford F350 Pick-up Park & Rec Parks 2053 7 62,190$ 1,885$ 60,549$ 8,650$ 12 2015 Ford F350 Dump 1FDRF3G68FED09773 M204398 78 9,049 Park & Rec Parks -- 55,000$ 7,000$ 48,000$ -$ 12.1 2026 Ford F450 Dump Park & Rec Parks 2026 5 60,724$ 7,729$ 53,724$ 10,745$ 12.2 2033 Ford F450 Dump Park & Rec Parks 2033 7 69,753$ 8,878$ 62,025$ 8,861$ 12.3 2040 Ford F450 Dump Park & Rec Parks 2040 7 80,125$ 10,198$ 71,247$ 10,178$ 12.4 2047 Ford F450 Dump Park & Rec Parks 2047 7 92,038$ 11,714$ 81,840$ 11,691$ 12.5 2054 Ford F450 Dump Park & Rec Parks 2054 7 105,723$ 13,456$ 94,009$ 13,430$ 13 2016 Ford Transit Van Van 1FTYE1ZM4GKA79591 M207782 87 12,477 Park & Rec Parks -- 30,000$ 3,000$ 27,000$ -$ 13.1 2027 Ford Transit Van Van Park & Rec Parks 2027 6 33,785$ 3,378$ 30,785$ 5,131$ 13.2 2037 Ford Transit Van Van Park & Rec Parks 2037 10 41,184$ 4,118$ 37,805$ 3,781$ 13.3 2047 Ford Transit Van Van Park & Rec Parks 2047 10 50,203$ 5,020$ 46,084$ 4,608$ 13.4 2057 Ford Transit Van Van Park & Rec Parks 2057 10 61,197$ 6,120$ 56,176$ 5,618$ 13.5 2067 Ford Transit Van Van Park & Rec Parks 2067 10 74,598$ 7,460$ 68,479$ 6,848$ 14 2019 Ford F350 Pick-up 1FDRF3B63KEG51813 M222533 112 8228 Park & Rec Parks -- 34,000$ 7,000$ 27,000$ -$ 14.1 2027 Pickup Utility Pick-up Park & Rec Parks 2027 6 38,290$ 7,883$ 31,290$ 5,215$ 14.2 2034 Pickup Utility Pick-up Park & Rec Parks 2034 7 43,983$ 9,055$ 36,099$ 5,157$ 14.3 2041 Pickup Utility Pick-up Park & Rec Parks 2041 7 50,522$ 10,402$ 41,467$ 5,924$ 14.4 2048 Pickup Utility Pick-up Park & Rec Parks 2048 7 58,034$ 11,948$ 47,633$ 6,805$ 14.5 2055 Pickup Utility Pick-up Park & Rec Parks 2055 7 66,663$ 13,725$ 54,715$ 7,816$ 15 2019 Ford F350 Pick-up 1FDRF3B65KEG51814 M222534 113 8,695 Park & Rec Parks -- 34,000$ 7,000$ 27,000$ -$ 15.1 2027 Pickup Utility Pick-up Park & Rec Parks 2027 6 38,290$ 7,883$ 31,290$ 5,215$ 15.2 2034 Pickup Utility Pick-up Park & Rec Parks 2034 7 43,983$ 9,055$ 36,099$ 5,157$ 15.3 2041 Pickup Utility Pick-up Park & Rec Parks 2041 7 50,522$ 10,402$ 41,467$ 5,924$ 15.4 2048 Pickup Utility Pick-up Park & Rec Parks 2048 7 58,034$ 11,948$ 47,633$ 6,805$ 15.5 2055 Pickup Utility Pick-up Park & Rec Parks 2055 7 66,663$ 13,725$ 54,715$ 7,816$ 16 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Parks Department 16 2008 Ford F350 Pick-up 1FTWF31568EA08414 M160638 56,120 Park & Rec Parks -- 34,000$ 1,000$ 33,000$ -$ 16.1 2022 Ford F350 Pick-up Park & Rec Parks 2022 1 34,000$ 1,000$ 33,000$ 33,000$ 16.2 2029 Ford F350 Pick-up Park & Rec Parks 2029 7 39,055$ 1,149$ 38,055$ 5,436$ 16.3 2036 Ford F350 Pick-up Park & Rec Parks 2036 7 44,862$ 1,319$ 43,714$ 6,245$ 16.4 2043 Ford F350 Pick-up Park & Rec Parks 2043 7 51,533$ 1,516$ 50,213$ 7,173$ 16.5 2050 Ford F350 Pick-up Park & Rec Parks 2050 7 59,195$ 1,741$ 57,679$ 8,240$ 17 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Parks Department 100 2008 Toro Wing Mower 400D Mower ----Park & Rec Parks -- 58,000$ 1,000$ 57,000$ -$ 100.1 2022 Ford F450 Dump Mower Park & Rec Parks 2022 1 50,000$ 2,000$ 49,000$ 49,000$ 100.2 2032 Ford F450 Dump Mower Park & Rec Parks 2032 10 60,950$ 2,438$ 58,950$ 5,895$ 100.3 2042 Ford F450 Dump Mower Park & Rec Parks 2042 10 74,297$ 2,972$ 71,859$ 7,186$ 100.4 2052 Ford F450 Dump Mower Park & Rec Parks 2052 10 90,568$ 3,623$ 87,596$ 8,760$ 100.5 2062 Ford F450 Dump Mower Park & Rec Parks 2062 10 110,402$ 4,416$ 106,779$ 10,678$ 101 2017 Toro Wing Mower GM 4000 Mower ----Park & Rec Parks -- 62,000$ 1,000$ 61,000$ -$ 101.1 2027 Toro Wing Mower GM 4000 Mower Park & Rec Parks 2027 6 69,822$ 1,126$ 68,822$ 11,470$ 101.2 2037 Toro Wing Mower GM 4000 Mower Park & Rec Parks 2037 10 85,113$ 1,373$ 83,987$ 8,399$ 101.3 2047 Toro Wing Mower GM 4000 Mower Park & Rec Parks 2047 10 103,752$ 1,673$ 102,379$ 10,238$ 101.4 2057 Toro Wing Mower GM 4000 Mower Park & Rec Parks 2057 10 126,473$ 2,040$ 124,800$ 12,480$ 101.5 2067 Toro Wing Mower GM 4000 Mower Park & Rec Parks 2067 10 154,170$ 2,487$ 152,130$ 15,213$ Equipment 18 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 1 2006 Dodge Grand Caravan Van 1D46P24E66B731334 M160824 22 44,971 Park & Rec Recreation -- 28,000$ 500$ 27,500$ -$ 1.1 2023 Dodge Grand Caravan Van Park & Rec Recreation 2023 1 28,000$ 500$ 27,500$ 27,500$ 1.2 2033 Dodge Grand Caravan Van Park & Rec Recreation 2033 10 34,132$ 609$ 33,632$ 3,363$ 1.3 2043 Dodge Grand Caravan Van Park & Rec Recreation 2043 10 41,607$ 743$ 40,997$ 4,100$ 1.4 2053 Dodge Grand Caravan Van Park & Rec Recreation 2053 10 50,718$ 906$ 49,975$ 4,998$ 1.5 2063 Dodge Grand Caravan Van Park & Rec Recreation 2063 10 61,825$ 1,104$ 60,919$ 6,092$ 2 2016 Ford Transit Van Van 1FTYE1YM9HKB18372 M212638 102 7,030 Park & Rec Recreation -- 30,000$ 3,000$ 27,000$ -$ 2.1 2028 Ford Transit Van Van Park & Rec Recreation 2028 7 34,461$ 3,446$ 31,461$ 4,494$ 2.2 2038 Ford Transit Van Van Park & Rec Recreation 2038 10 42,007$ 4,201$ 38,561$ 3,856$ 2.3 2048 Ford Transit Van Van Park & Rec Recreation 2048 10 51,207$ 5,121$ 47,006$ 4,701$ 2.4 2058 Ford Transit Van Van Park & Rec Recreation 2058 10 62,421$ 6,242$ 57,300$ 5,730$ 2.5 2068 Ford Transit Van Van Park & Rec Recreation 2068 10 76,090$ 7,609$ 69,848$ 6,985$ Vehicle # Vehicle Replacement Chargeback Schedule - Recreation Department 19 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 New Business #6 Tracking Number ADM 2022-06 Codification of Garbage Surcharge Rates – FY 2023 thru FY 2027 Administration Committee – January 19, 2022 CC 03/28/17 Approval of new garbage service rates. ADM 2017-29 Approval Majority Rob Fredrickson Finance Name Department The attached ordinance (Exhibit A) codifies garbage surcharge rates for Fiscal Years 2023 through 2027, pursuant to the contract for garbage, refuse, recycling and yard waste collection that the City entered into with Groot, Inc. on January 11, 2022. Monthly contractual (i.e., regular) and discounted senior rates for 96-, 65- and 35-gallon totes are shown in the table below. FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 96 Gallon Totes - Monthly Charges Regular $ 18.21 $ 18.99 $ 19.75 $ 20.54 $ 21.36 $ 22.21 Senior $ 14.57 $ 15.19 $ 15.80 $ 16.43 $ 17.09 $ 17.77 Senior Circuit Breaker $ 9.11 $ 9.50 $ 9.88 $ 10.27 $ 10.68 $ 11.11 65 Gallon Totes - Monthly Charges Regular $ 18.21 $ 18.79 $ 19.54 $ 20.32 $ 21.13 $ 21.98 Senior $ 14.57 $ 15.03 $ 15.63 $ 16.26 $ 16.90 $ 17.58 Senior Circuit Breaker $ 9.11 $ 9.40 $ 9.77 $ 10.16 $ 10.57 $ 10.99 35 Gallon Totes - Monthly Charges (Seniors Only) Contractual Rate $ 17.61 $ 17.81 $ 18.52 $ 19.26 $ 20.03 $ 20.83 Senior $ 14.09 $ 14.25 $ 14.82 $ 15.41 $ 16.02 $ 16.66 Senior Circuit Breaker $ 8.81 $ 8.91 $ 9.26 $ 9.63 $ 10.02 $ 10.42 In comparison to the current year, Fiscal Year 2023 regular garbage rates will increase by 4.3%, from $18.21 to $18.99 a month for 96-gallon totes; and by 3.2%, from $18.21 to $18.79 a month for 65-gallon totes. From FY 2024 onwards, contractual rates will continue to increase by approximately 4% (+$10) per year through the end of FY 2027. Residents aged 65 and older, will continue to receive a discounted rate of 20% for seniors and 50% for seniors who qualify for circuit breaker. In addition, Seniors will still be eligible to utilize 35-gallon totes, should they wish to do so, at the discounted rates prescribed above. Staff recommends approval of the attached ordinance. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: January 12, 2022 Subject: Garbage Surcharge Rate Ordinance Ordinance No. 2022-____ Page 1 Ordinance No. 2022- _____ AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, PROVIDING FOR NEW GARBAGE SERVICE RATES WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of the State; and, NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1: That Title 7, Chapter 7, Section 2 of the United City of Yorkville Code of Ordinances is hereby amended by deleting that Section in its entirety and replacing it with the following: “7-7-2 GARBAGE SERVICE SURCHARGE A. Garbage Service Surcharge Rates shall be as follows: 1. Effective May 1, 2022, for service with 96-gallon totes, a garbage surcharge shall be placed on the regular billing of City utility bills for the sum of eighteen dollars ninety-nine cents ($18.99) per month. The surcharge for residents sixty- five (65) years of age or older shall be fifteen dollars nineteen cents ($15.19) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be nine dollars fifty cents ($9.50) per month. For service with 65-gallon totes, a garbage surcharge shall be placed on the regular billing of City utility bills for the sum of eighteen dollars seventy-nine cents ($18.79) per month. The surcharge for residents sixty-five (65) years of age or older shall be fifteen dollars three cents ($15.03) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be nine dollars forty cents ($9.40) per month. The surcharge for residents sixty-five (65) years of age or older, who have 35-gallon tote service, shall be fourteen dollars twenty-five cents ($14.25) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be eight dollars ninety-one cents ($8.91) per month. 2. Effective May 1, 2023, for service with 96-gallon totes, a garbage surcharge shall be placed on the regular billing of City utility bills for the sum of nineteen dollars seventy-five cents ($19.75) per month. The surcharge for residents sixty- five (65) years of age or older shall be fifteen dollars eighty cents ($15.80) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be nine dollars eighty-eight cents ($9.88) per month. For service with 65-gallon totes, a garbage surcharge shall be placed on Ordinance No. 2022-____ Page 2 the regular billing of City utility bills for the sum of nineteen dollars fifty-four cents ($19.54) per month. The surcharge for residents sixty-five (65) years of age or older shall be fifteen dollars sixty-three cents ($15.63) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be nine dollars seventy-seven cents ($9.77) per month. The surcharge for residents sixty-five (65) years of age or older, who have 35-gallon tote service, shall be fourteen dollars eighty-two cents ($14.82) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be nine dollars twenty-six cents ($9.26) per month. 3. Effective May 1, 2024, for service with 96-gallon totes, a garbage surcharge shall be placed on the regular billing of City utility bills for the sum of twenty dollars fifty-four cents ($20.54) per month. The surcharge for residents sixty-five (65) years of age or older shall be sixteen dollars forty-three cents ($16.43) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be ten dollars twenty-seven cents ($10.27) per month. For service with 65-gallon totes, a garbage surcharge shall be placed on the regular billing of City utility bills for the sum of twenty dollars thirty-two cents ($20.32) per month. The surcharge for residents sixty-five (65) years of age or older shall be sixteen dollars twenty-six cents ($16.26) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be ten dollars sixteen cents ($10.16) per month. The surcharge for residents sixty-five (65) years of age or older, who have 35-gallon tote service, shall be fifteen dollars forty-one cents ($15.41) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be nine dollars sixty-three cents ($9.63) per month. 4. Effective May 1, 2025, for service with 96-gallon totes, a garbage surcharge shall be placed on the regular billing of City utility bills for the sum of twenty-one dollars thirty-six cents ($21.36) per month. The surcharge for residents sixty-five (65) years of age or older shall be seventeen dollars nine cents ($17.09) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be ten dollars sixty-eight cents ($10.68) per month. For service with 65-gallon totes, a garbage surcharge shall be placed on the regular billing of City utility bills for the sum of twenty-one dollars thirteen cents ($21.13) per month. The surcharge for residents sixty-five (65) years of age or older shall be sixteen dollars ninety cents ($16.90) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be ten dollars fifty-seven cents ($10.57) per month. The surcharge for residents sixty-five (65) years of age or older, who have 35-gallon tote service, shall be sixteen dollars two cents ($16.02) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be ten dollars two cents ($10.02) per month. Ordinance No. 2022-____ Page 3 5. Effective May 1, 2026, for service with 96-gallon totes, a garbage surcharge shall be placed on the regular billing of City utility bills for the sum of twenty-two dollars twenty-one cents ($22.21) per month. The surcharge for residents sixty- five (65) years of age or older shall be seventeen dollars seventy-seven cents ($17.77) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be eleven dollars eleven cents ($11.11) per month. For service with 65-gallon totes, a garbage surcharge shall be placed on the regular billing of City utility bills for the sum of twenty-one dollars ninety-eight cents ($21.98) per month. The surcharge for residents sixty- five (65) years of age or older shall be seventeen dollars fifty-eight cents ($17.58) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be ten dollars ninety-nine cents ($10.99) per month. The surcharge for residents sixty-five (65) years of age or older, who have 35-gallon tote service, shall be sixteen dollars sixty-six cents ($16.66) per month. The surcharge for residents sixty-five (65) years of age or older who qualify for Circuit Breaker, shall be ten dollars forty-two cents ($10.42) per month. B. Duration: The garbage surcharge service rates shall continue to be imposed until further amended by ordinance of the City. C. Imposed: The garbage surcharge service rates shall be imposed upon all persons, entities or property owners who receive or are eligible to receive curb side garbage, refuse, recycling or yard waste collection services pursuant to the current contract for such collection services entered into between the City and its designated service provider. D. Exceptions: The garbage surcharge service rates shall not be imposed on multi-family uses of more than two attached dwelling units or commercial, business or manufacturing uses.” Section 2: This Ordinance shall be in full force and effect on upon its passage, approval, and publication as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ________ day of ________, 2022. ______________________________ CITY CLERK Ordinance No. 2022-____ Page 4 KEN KOCH _________ DAN TRANSIER _________ ARDEN JOE PLOCHER _________ CRAIG SOLING _________ CHRIS FUNKHOUSER _________ MATT MAREK _________ SEAVER TARULIS _________ JASON PETERSON _________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this _____ day of _______________ 2022. ______________________________ MAYOR Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/320/City-Council Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number New Business #7 Tracking Number ADM 2022-07 Audit RFP – Vendor Selection Administration Committee – January 19, 2022 CC 11/23/21 Council approval of RFP. ADM 2021-47 Majority Approval Selection of an accounting firm to perform auditing services for the City. Rob Fredrickson Finance Name Department Summary Review of audit RFP bids and discussion of vendor. Background In November of last year, the City issued a request for proposal (RFP) for auditing services, which was advertised in the Beacon News, in addition to being directly emailed to seven local accounting firms that specialize in governmental audits. The City received three responses to its proposal from the following firms: Selden Fox, Ltd.; Sikich LLP; and Lauterbach & Amen, LLP. As shown on the attached RFP Cost Summary Worksheet (Exhibit A), the low-cost proposal was from Lauterbach & Amen (L&A), with a total bid of $167,425 over the five-year engagement term. As noted in the transmittal letter (pages 3 - 4) of their proposal, L&A currently provides auditing and consulting services to over 400 local governmental units, in addition to providing compilation and benefit services to 450+ police and fire pension funds. Furthermore, L&A is one of the top ten firms in the nation that submit reports to the GFOA Comprehensive Annual Financial Report Award program, with over 100 clients (including Yorkville) currently holding a GFOA Certificate of Achievement. L&A also hosts various training sessions throughout the year, at no additional cost, which staff has found useful in assisting management with the implementation of new accounting standards and other finance and accounting related issues. Recommendation Lauterbach & Amen is the low-cost provider, and they have acceptably served the City for the past 10 years (two contract terms). The City staff have no hesitation to recommend them again for a third contract term, which would take them through being the City’s auditors for 15 years. Lauterbach & Amen have agreed to rotate the partner-in-charge (as well as the entire audit team, if desired) of the City’s audit, in order to provide a “fresh set of eyes” regarding the financial statements and audit processes. While it is not uncommon for governments to retain auditors for more than ten years, as noted in the reference sections of the proposals for which several show continuous audit engagements of 15 years or more – we are sensitive to the idea that different companies may look at our organization differently, which provides some level of assurance to residents that we are not resting on past performance. The Mayor and City Administrator have discussed this concept and do not have a recommendation to “switch just to switch” but we wanted to raise it so there is active confirmation that the City Council is okay with continuing Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: January 13, 2022 Subject: Request for Proposal – Auditing Services Recommendation forward with the same firm the City has used for a decade. If the City Council wants to explore a change, we have no objections to either Sikich or Selden Fox; as both are well known and respected firms that would undoubtably serve the City well, albeit at a higher annual cost. Grand FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Total Lauterbach & Amen *32,055$ 32,770$ 33,485$ 34,200$ 34,915$ 167,425$ Sikich 38,200 39,355 40,535 41,760 43,020 202,870 Selden Fox 41,500 42,650 43,250 44,400 45,050 216,850 * City's current audit firm Cost Summary Request for Proposals - Auditing Services 1 Firm FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Totals Selden Fox City Audit 33,500$ 34,500$ 35,000$ 36,000$ 36,500$ 175,500$ TIF Compliance Reports 600 650 650 700 750 3,350 Subtotal 34,100$ 35,150$ 35,650$ 36,700$ 37,250$ 178,850$ Police Pension Audit 2,900$ 2,900$ 2,900$ 2,900$ 2,900$ 14,500$ Subtotal 37,000$ 38,050$ 38,550$ 39,600$ 40,150$ 193,350$ Single Audit (if required)4,500$ 4,600$ 4,700$ 4,800$ 4,900$ 23,500$ Totals 41,500$ 42,650$ 43,250$ 44,400$ 45,050$ 216,850$ Lauterbach & Amen City Audit 24,995$ 25,500$ 26,005$ 26,510$ 27,015$ 130,025$ TIF Compliance Reports 560 570 580 590 600 2,900 Subtotal 25,555$ 26,070$ 26,585$ 27,100$ 27,615$ 132,925$ Police Pension Audit 2,800$ 2,900$ 3,000$ 3,100$ 3,200$ 15,000$ Subtotal 28,355$ 28,970$ 29,585$ 30,200$ 30,815$ 147,925$ Single Audit (if required)3,700$ 3,800$ 3,900$ 4,000$ 4,100$ 19,500$ Totals 32,055$ 32,770$ 33,485$ 34,200$ 34,915$ 167,425$ Sikich City Audit 26,300$ 27,090$ 27,900$ 28,740$ 29,605$ 139,635$ TIF Compliance Reports 3,200 3,300 3,400 3,505 3,610 17,015 Subtotal 29,500$ 30,390$ 31,300$ 32,245$ 33,215$ 156,650$ Police Pension Audit 4,500$ 4,635$ 4,775$ 4,920$ 5,070$ 23,900$ Subtotal 34,000$ 35,025$ 36,075$ 37,165$ 38,285$ 180,550$ Single Audit (if required)4,200$ 4,330$ 4,460$ 4,595$ 4,735$ 22,320$ Totals 38,200$ 39,355$ 40,535$ 41,760$ 43,020$ 202,870$ 2 Lauterbach & Amen, LLP Due Date: December 17, 2021 Certified Public Accountants 668 N. River Road Naperville, Illinois 60563 Phone: 630.393.1483 Fax: 630.393.2516 lauterbachamen.com For the Years Ending: April 30, 2022, 2023 and 2024 and Optional Years April 30, 2025 and 2026 United City of Yorkville PROPOSAL Contact Information United City of Yorkville For the Years Ending: April 30, 2022, 2023 and 2024 and Optional Years April 30, 2025 and 2026 Due Date: December 17, 2021 LAUTERBACHAMEN.COM PROPOSAL TO PROVIDE PROFESSIONAL AUDITING SERVICES United City of Yorkville | 1 Ronald J. Amen, Partner 630.393.1483 ramen@lauterbachamen.com Jamie L. Wilkey, Partner 630.393.1483 jwilkey@lauterbachamen.com Transmittal Letter ........................................................................... 3-4 Firm Profile .................................................................................... 5-10 Key Engagement Personnel ........................................................ 11 -14 Audit Approach ........................................................................... 15-20 Price and Billing .......................................................................... 21-22 References .................................................................................... 23-24 Appendix ..................................................................................... 25-33 LAUTERBACHAMEN.COM United City of Yorkville | 2 TABLE OF CONTENTS United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 December 17, 2021 Lauterbach & Amen, LLP (L&A) is pleased to respond to your request to provide auditing services to the United City of Yorkville (City). Enclosed in this proposal are details about our practice, our people and our reputation for quality service to governments, as well as an outline of our audit approach and scope of the audit process. L&A is a firm entirely specialized in the governmental sector, allowing us to provide an unrivaled commitment to exceeding your expectations with regards to quality service, government specific expertise, and timing and approach of the audit process. Our five partners share a combined 125+ years of exclusive government experience, with past experience in nonprofit, tax and commercial clients. Their years of experience in the governmental sector will directly benefit the City. L&A possesses the resources and drive to continually exceed your expectations. At L&A our mission is to provide accounting, compilation, assurance, and consulting services to governments in the spirit of excellence and altruism. As a firm, we are committed to adhering to stringent moral standards in addition to the legally imposed professional standards and guidelines, priding ourselves in our flexible attitude towards accommodating our clients, and continually striving to be an elite personal client service firm. L&A will attain the highest quality employees who share our core values and capacities in order to continue to service our clients at the level at which they are accustomed. Our staff utilizes their expertise to educate clients with the anticipation that it will lead to accurate solutions to challenges that may arise in the daily course of financial activities. Our goal is to maintain personalized relationships with our current clients, while continuing to acquire new clients with the hopes of creating equally valuable bonds. At L&A we continually strive to distinguish ourselves from other accounting firms by emphasizing the following: EXPERTISE • Providing professional audit and consulting services to over 400 local governments on an annual basis, and providing compilation and benefit services to over 450 police and firefighters’ pension funds. • Possessing exclusive expertise in the area of local government, as evidenced by our exemplary retention rate of the Certificate of Achievement for Excellence in Financial Reporting for clients with continual submissions to the program. L&A is also in the top ten firms nationally that submit audits to the Certificate of Achievement Program. • Striving to continually be a proven leader in the government accounting industry and assisting our clients on the implementation of new, complex pronouncements and issues affecting local government, including one-on-one assistance with the understanding and implementation of these new pronouncements and issues. We will provide thorough and timely answers to any of your questions or needs. • Maintaining a highly professional staff, each of which possess extensive knowledge in the area of local government, continually broadening their knowledge of local government issues through in -house training, involvement in various local government organizations and through continuing professional education programs. • Engaging in audit planning, preliminary work and continual communication with our clients to ensure an efficient and quality audit process. This also ensures that audit issues will be identified early and solutions will be implemented timely. United City of Yorkville | 3 SERVICE AND QUALITY • Allowing our clients to dictate scheduling needs related to the audit process and adhering to those needs. We continually meet or exceed the deadlines established by our clients. • Identifying, communicating and assisting in the implementation of identified opportunities for improved and more efficient financial or procedural operations. • Maintaining a program of continuity for multi-year engagements, including minimal rotation of the team, allowing for the establishment of efficient working relationships with the City. • Continually promoting communication with management from the beginning of our engagement and throughout the year. This includes an entrance conference and planning meetings with the City, weekly meetings with management to review the progress of the engagement, if requested, an exit conference to discuss our findings and report production issues, meetings with elected officials during the evenings to answer questions regarding the audit and any other related issues, and continual communication throughout the year. We are committed to listening to your needs and customizing the audit process to meet those needs. • Customizing our audit approach to focus on those areas that represent significant risk to the City and any of the City’s uniquely complex issues. CLIENT TRAINING OPPORTUNITIES • Conducting annual training sessions with our clients in a small group setting covering such topics as: new GASB pronouncements, understanding the financial statements, identification of finance department efficiencies and best practices. • Forming professional resource alliances with other businesses in the areas of human resources, tax and information technology so, if required and if permitted by current audit independence standards, we would be able to provide the City the highest level of service. During the time we have worked with the City, our firm has gained valuable knowledge of City operations, work flow, and internal controls that assist in providing a thorough but efficient audit. We have enjoyed our working relationship with the City and look forward to hopefully continue working with management and the Council for years to come. We are very excited about the opportunity to continue to serve the City and are committed to providing the City with quality service and commit to perform the work within the established time period. We believe we have talented people and the appropriate experience to provide you with a quality audit at a fair and competitive price. The Partners that are signing this proposal are entitled to represent the Firm, empowered to submit the proposal and authorized to sign a contract with the City. This proposal is a firm and irrevocable offer for 60 days. If you have any questions about this proposal or need to discuss these matters further, please contact us. We look forward to your reply. United City of Yorkville | 4 Respectfully Submitted, Ronald J. Amen Partner ramen@lauterbachamen.com 630.393.1483 Jamie L. Wilkey Partner jwilkey@lauterbachamen.com 630.393.1483 FIRM PROFILE Lauterbach & Amen, LLP (L&A) is based in Naperville, Illinois. Founded in 1997 by Sherry Lauterbach and Ron Amen, the firm provides clients with accurate, timely and personalized services that combine large-firm capabilities with small-firm values. Through the years, our services have evolved to meet the growing demands of our clients in the governmental, nonprofit and private sectors. L&A clients can expect unparalleled service from an experienced team of knowledgeable professionals who double as valuable management resources. 5 Partners | 45+ Managers | 115+ Staff LAUTERBACHAMEN.COM United City of Yorkville | 5 SERVICES INDUSTRIES GOVERNMENT NONPROFIT PRIVATE SECTOR Actuarial Audit Financial Payroll Tax Pension United City of Yorkville | 6 LAUTERBACHAMEN.COM Firm Philosophy We have a full-time commitment to accounting and financial reporting, with extensive expertise in the government and nonprofit sectors. Through our experience, we are able to help clients anticipate and prepare for changes in their operating environment. The value of our services lies not only in the performance of an efficient audit, but in our detailed review of finance practices, and our extensive knowledge of key topics affecting local governments. With our extensive experience in the field of local governmental accounting and auditing, we have served a substantial number of municipalities, park districts, libraries, special districts, school districts, pension funds, joint ventures, and various other governmental organizations. We have included a partial list of such entities as references, and would encourage you to contact any or all of them for references as to our qualifications and level of service. We have also provided our current client listing as evidence of our expertise in and commitment to governmental accounting and auditing. Close Working Relationship with Management A close working relationship with management on a year-round basis is the best way to provide our clients with the benefit of our depth of knowledge. This approach also allows for the timely resolution of questions and problems as they arise rather than after the fact. Through understanding the client’s activities and a close working relationship with management, L&A can best respond to and help initiate programs that lead to improved operations and efficiencies. An Audit is a People-Oriented Endeavor The team at L&A recognizes that we are involved in a people -oriented endeavor. Our goals and objectives, therefore, are centered around this understanding. We strive: • To create an environment that encourages a high level of communication between the client and our team • To provide clients with the highest attainable level of staff capabilities through selective recruiting and creation of a work environment that aids personal growth • To continually improve the quality of our services • To support our financial, business, professional and social communities FIRM PROFILE United City of Yorkville | 7 LAUTERBACHAMEN.COM A Strong Commitment to the Industry Our involvement in the local government field includes active membership, support and participation in numerous professional organizations which serve the financial and management teams of local government, including: FIRM PROFILE “Involvement in our industry’s organizations and providing educational support to those groups is a passion of our leadership team.” • Government Finance Officers Association (GFOA) • Illinois Government Finance Officers Association (IGFOA) • Wisconsin Government Finance Officers Association (WGFOA) • Michigan Government Finance Officers Association (MGFOA) • Illinois Municipal Treasurers Association (IMTA) • Illinois Association of School Business Officials (IASBO) • American Institute of Certified Public Accountants • Illinois Library Association • Illinois CPA Society Committees on Governmental Accounting • IGFOA Technical Accounting and Review Committee (TARC) • AICPA Government Audit Quality Center • Township Officials of Illinois • AICPA Nonprofit Center • Illinois Department of Insurance—Task Force • Illinois Association of Park Districts/ Illinois Parks and Recreation Association (IAPD/IPRA) • Special Review Committee - Certificate of Achievement for Excellence in Financial Reporting - GFOA • Illinois Public Pension Fund Association (IPPFA) United City of Yorkville | 8 LAUTERBACHAMEN.COM Client Educational Opportunities Helping to share our knowledge and expertise in the governmental industry is one of the greatest values we can bring to our clients. We are committed to continually reviewing our process to ensure an efficient audit, ensuring exemplary communication with our clients, and providing education on issues affecting local governments on a year-round basis. This no additional cost education includes annual group training sessions with our clients covering such topics as the implementation of GASB pronouncements, changes to auditing standards, understanding of the financial statements, identification of department efficiencies and best practices, and other statutory or hot topics affecting governments. Government Expertise = Extensive Services Available It has been our experience that questions or problems may arise during the year for which a client might call upon us for assistance. The following is a partial list of the services we can provide to our clients: • Financial reporting-assistance in the implementation of authoritative pronouncement requirements • Assistance in obtaining or securing the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA) • Utility or enterprise funds-analysis, forecasting, rate structure, and consulting services • Federal, state and local grant reporting requirements • Budget-assistance in obtaining the Distinguished Budget Award from the GFOA, appropriation and tax levy documents • Personnel Issues-evaluation and executive search • Policies and procedures documentation and implementation • Temporary staffing and training • Pension fund related issues, including benefit calculations, funding analysis, etc. • Human resources-taxability issues, fringe benefits, policies, etc. • Outsourced finance and accounting department functions, including all levels of finance functions • Taxpayer compliance-specialized audits for selected revenue sources Communication is the Key We consider it essential to maintain the lines of communication throughout the year. To attain this, we both formally (via meetings, letters, etc.) and informally (via telephone calls, emails, etc.) keep our clients advised of changes and recent developments related to governments. FIRM PROFILE “L&A’s value add approach to an audit includes extensive no-cost client training throughout the year.” United City of Yorkville | 9 LAUTERBACHAMEN.COM FIRM PROFILE Quality Assurance We are committed to proving the highest quality audit product to our clients during all phases of the audit. Our Quality Assurance Team is responsible for reviewing all financial statements before issuance, assisting in technical inquiries and reviewing workpapers and reports of all engagements to verify compliance with professional standards and our Firm’s policies. At L&A we pride ourselves in providing a quality audit. As such, we are a member of the Private Companies Practice Section (PCPS) of the Division for CPA Firms of the AIPCA, submitting our accounting and auditing practice to quality control reviews of our compliance with professional standards as established by the AICPA. Peer Review The firm undergoes an independent peer review of our accounting and auditing practice as a condition of membership in the American Institute of Certified Public Accountants (AICPA), the national organization of CPA’s in public practice, industry, government and education. Our reports have been reviewed by numerous federal and state oversight agencies as well as other external professional agencies and organizations. Furthermore, there has never been any action taken against our Firm with any state or federal regulatory body or professional organization to which we have submitted our reports. Independence We require that all personnel inform the Firm of any lack of independence with respect to all clients. Specific guidelines to be followed are those set forth in the AICPA’s Code of Professional Ethics. Additionally, we are in compliance with the standards established by the General Accounting Office (GAO). More specifically, we are completely independent with respect to the City. License to Practice The Firm and all key personnel are duly licensed to practice in the State of Illinois. Our State of Illinois license number is 066-003655. L&A was ranked as the 17th largest accounting firm in the Chicagoland area, according to an annual survey published by Crain’s Chicago Business. United City of Yorkville | 10 LAUTERBACHAMEN.COM FIRM PROFILE DFK International/USA Lauterbach and Amen is an independent member of DFK International, a worldwide association of independent accounting and management consulting firms, with locations in over 40 major markets throughout the United States and representation in over 85 countries worldwide. Our membership in DFK enhances our worldwide reach, provides us with additional resources, and expands the world of opportunity for our clients. Other Information L&A has not had any federal or state desk reviews of its audits during the last three years. No disciplinary action has been taken against the firm during the last three years by state regulatory bodies or professional associations. Per our firm's quality control document, all audit staff are required to meet the AICPA's continuing professional education requirements. Because we are niched in government, the required CPE hours for all of the staff outlined in this proposal are focused on the government industry, with hours also dedicated to Uniform Guidance/Single Audit continuing professional education as required by our industry. The firm utilizes a mix of self-study, in-house training, state Society or AICPA programs, Government Audit Quality Center programs, and programs offered by various government associations, such as the IGFOA. Conclusion We are thrilled to have the opportunity to continue to serve the City. We truly believe we have a passion for the government industry and a passion for providing a level of service well beyond just issuing you audited financial statements. Our approach to client service includes open year-round communication, a large network of resources to assist with even non-audit related questions, and a dedication to furthering education on our industry technical standards and best practices. At L&A you will be served by partners who are dedicated to the government industry and a group of over 160 L&A employees that share in that passion and spend all twelve months of the year working on government engagements. LAUTERBACHAMEN.COM Ronald J. Amen, CPA Managing Partner Ron Amen has over 32 years of experience serving clients in the governmental sector. He has participated in numerous governmental engagements, including municipalities, park districts, school districts, State and Federal government entities, universities, nonprofits and other governments. Educational and Membership Background • University of Nebraska • Certified Public Accountant • American Institute of Certified Public Accountants • Member of Government Finance Officers Association (GFOA) and Illinois GFOA • Member of AICPA Government Audit Quality Center • Member of Illinois Municipal Treasurers Association (IMTA) • Member of Illinois Association of Park Districts/Illinois Parks and Recreation Association (IAPD/IPRA) • GFOA Special Review Committee for the Certificate of Achievement for Excellence in Financial Reporting • Instructor for IGFOA Training Courses • Instructor for IMTA Training Courses Governmental Accounting and Auditing Experience Ron has managed numerous governmental engagements during his experience in public accounting. Assignments ranging from audits, single audits, TIF audits, performance reviews, budgeting, strategic planning, and other projects is a brief history of his background. Due to his extensive government background, he is often used as a resource for providing creative solutions to issues affecting local governments. He functions as a working partner, in that he is available and present during each phase of the audit process. Ron has also participated in the management of some large commercial and nonprofit engagements. This experience includes audits, tax preparation, consulting and strategic planning for both commercial and nonprofit clients. United City of Yorkville | 11 668 N. River Road Naperville, Illinois 60563 630.393.1483 ramen@lauterbachamen.com KEY ENGAGEMENT PERSONNEL LAUTERBACHAMEN.COM Jamie L. Wilkey Technical Partner Jamie Wilkey has over 20 years of professional accounting experience exclusively in the governmental sector. She has participated in numerous governmental engagements, including municipalities, park districts, school districts, libraries, special districts and various other units of government. Educational and Membership Background • Truman State University • Northern Illinois University • Member of Illinois Government Finance Officers Association (IGFOA) • Member of Technical Accounting Review Committee (TARC) with IGFOA • Member of Illinois Municipal Treasurers Association (IMTA) • Member of Illinois Association of Park Districts/Illinois Parks and Recreation Association (IAPD/IPRA) • GFOA Special Review Committee for the Certificate of Achievement for Excellence in Financial Reporting • Instructor for IGFOA Training Courses • Instructor for IMTA Training Courses • Instructor for IPPFA Training Courses Governmental Accounting and Auditing Experience Jamie’s experience in the governmental sector includes management of numerous units of government. Such assignments include annual audits, single audits, TIF audits, grant specific audits, and other related projects. Jamie has been responsible for the management of numerous annual audits for government units, all of which has either received the Certificate of Achievement for Excellence in Financial Reporting Award from the GFOA in the first year of their submittal to the program or maintained their Certificate standing. Jamie also has extensive government consulting experience, which includes the responsibility for all financial operations of the government unit, including, but not limited to, the maintaining of the general ledger, trial balance, balance sheet and consolidated financials. Jamie has also assisted numerous clients with payroll processing, budget preparation, supervision of accounts receivable, accounts payable and utilities billing processing, tax levies and related documents, and the recommendation and implementation of various finance/accounting department procedures and policies. United City of Yorkville | 12 668 N. River Road Naperville, Illinois 60563 630.393.1483 ext. 227 jwilkey@lauterbachamen.com KEY ENGAGEMENT PERSONNEL LAUTERBACHAMEN.COM Matt R. Beran, CPA Operations Partner Matt Beran has over 18 years of professional accounting experience, 12 of those are exclusively in the governmental sector. Prior to working in government, Mr. Beran was a supervisor at one of the Big 4 accounting firms. He has participated in numerous governmental engagements, including municipalities, park districts, school districts, libraries, special districts, nonprofits and various other units of government. Educational and Membership Background • Truman State University • Certified Public Accountant • American Institute of Certified Public Accountants • Member of Illinois Government Finance Officers Association (IGFOA) • Member of Illinois Municipal Treasurers Association (IMTA) • Member of Illinois Association of School Board Officials (IASBO) • Instructor for IMTA Training Courses • Instructor for IASBO Training Courses Governmental Accounting and Auditing Experience Matt’s experience in the government sector includes managing numerous governmental engagements. Assignments ranging from audits, single audits, TIF audits, performance reviews, budgeting, strategic planning, and other projects is a brief history of his background. Matt has been responsible for the training of staff at Lauterbach and Amen. The training includes audit methodology and the specifics of governmental accounting, such as property taxes, debt, and full accrual versus modified accrual accounting. He researches new GASB pronouncements and gains an understanding of the change and how it will affect clients, audit staff, and the audit process. Then Matt passes along this knowledge to clients to ensure they understand what is changing. Matt has also been responsible for various agreed-upon procedures including forensic audits. He has been able to observe various municipalities, park districts and libraries and prepare an extensive report on their current internal controls and procedures. Matt will also then give various suggestions on how to improve internal controls and procedures to improve efficiency and accuracy while still having proper segregation of duties. KEY ENGAGEMENT PERSONNEL United City of Yorkville | 13 668 N. River Road Naperville, Illinois 60563 630.393.1483 mberan@lauterbachamen.com LAUTERBACHAMEN.COM Monika Adamski Monika has 12 years of professional accounting experience exclusively in the governmental sector. She is a graduate of DePaul University. Monika is specialized in municipal and state agency audits as well as school districts and nonprofit entities and also specializes in internal control assessment for all governmental clients. Tim Gavin Tim has 15 years of professional accounting experience exclusively in the governmental sector. He is a graduate of Northern Illinois University and is a Certified Public Accountant. Tim is specialized in audits, accounting services and financial reporting. He retains highly specialized skills in accounting and auditing software. Jennifer Martinson Jen has 9 years of professional accounting experience exclusively in the governmental sector. She is a graduate of the University of Miami and a Certified Public Accountant. Jen specializes in municipal audits, staff training and new hire training. The training includes audit methodology and the specifics of governmental accounting, such as property taxes, debt, and full accrual adjustments. Brad Porter Brad has 7 years of professional accounting experience exclusively in the governmental sector. He is a graduate of University of Saint Francis and a Certified Public Accountant. Brad specializes in staff development and the training and auditing of local governments and park districts. Don Shaw Don has 12 years of professional accounting experience, 8 of those years are exclusively in the governmental sector. He is a graduate of Northern Illinois University and is a Certified Public Accountant. Don specializes in municipalities, school districts and Uniform Grant Guidance single audit testing, reporting and submission. Ann Scales Ann has 12 years of professional accounting experience exclusively in the governmental sector. She is a graduate of Marquette University and is a Certified Public Accountant. Ann specializes in finalizing Comprehensive Annual Financial Reports for our clients - meeting the requirements established by the GFOA. Ann has completed the AICPA’s Nonprofit Level I and Level II Certificate Program. She specializes in auditing and performing consulting services for municipalities and nonprofits. United City of Yorkville | 14 KEY ENGAGEMENT PERSONNEL Audit Team Key Personnel United City of Yorkville | 15 LAUTERBACHAMEN.COM Overview We are prepared to meet or exceed all requirements and expectations of the City. The partners of L&A will be involved in all phases of the audit of the City as outlined below. L&A does not use statistical sampling in any phase of the audit process. Sample sizes used for testing are in accordance with standards established by the profession and will be determined in the planning phase. Throughout the audit process we will inform management of audit issues as they arise and maintain the highest level of professionalism in the identification and communication of these issues. Discussion of the issues will take place immediately following their discovery and will allow management ample time to rectify any issues. Below is our proposed schedule for your audit phases in accordance with the requirements stated in the RFP: AUDIT APPROACH TIMING TOTAL- HOURS PHASE PARTNER MANAGER SUPER- VISOR STAFF CLERICAL Phase 1 Planning April 20 Hours 6 Hours 8 Hours 2 Hours 2 Hours 2 Hours Phase 2 Preliminary Fieldwork June 32 Hours 6 Hours 8 Hours 8 Hours 8 Hours 2 Hours Phase 3 Fieldwork Early August 180 Hours 21 Hours 61 Hours 73 Hours 25 Hours 0 Hours Phase 4 Drafts Early September 43 Hours 9 Hours 12 Hours 12 Hours 5 Hours 5 Hours Phase 5 Audit Completion Late September 16 Hours 8 Hours 6 Hours 0 Hours 0 Hours 2 Hours LAUTERBACHAMEN.COM GFOA Certificate of Achievement L&A fully supports the Government Finance Officers Association’s (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program. We have assisted many clients in obtaining their certificates and have submitted over a thousand award applications to GFOA over the years. We also work with our clients in subsequent years on the implementation of any recommendations provided by the GFOA. We will respond to GFOA comments for improvement and take care of the filing of the necessary documents each year. We currently submit in excess of one-hundred reports to the GFOA on an annual basis and are in the top ten firms nationally that submit to the program. Audit Scope and Standards L&A will issue an opinion on the governmental activities, business-type activities, each major fund and the aggregate remaining fund information, including the notes to the financial statements, which collectively comprise the City’s financial statements, with “in-relation-to” coverage provided on the combining and individual fund financial statements and on any supplementary information. We will not provide an opinion on the Management Discussion and Analysis, but will provide customary review of this information. Introductory and Statistical sections of the Comprehensive Annual Financial Report, if applicable, will not be audited by us. The audit will be conducted in accordance with generally accepted auditing standards, and, if a single audit becomes necessary, the standards for financial audits contained in Governmental Auditing Standards (2004), issued by the Comptroller General of the United States, and the Single Audit Act of 1996; and the provisions of Uniform Grant Guidance 2CFR-2000/OMB Circular A-133, Audits of State and Local Governments and Nonprofit Organizations. AUDIT APPROACH United City of Yorkville | 16 LAUTERBACHAMEN.COM The purpose of the planning phase is to provide the foundation for the direction that the audit will take. During the planning phase of the audit we will hold an entrance conference with the City to discuss the audit approach, develop a schedule for completing the audit, and review the areas that we will be focusing on during our audit procedures and testing. The following is an outline of the key steps performed during the planning phase of the audit: • Discussing and agreeing upon report formats to provide information which complies with generally accepted accounting principles. The format should be agreed upon during the planning phase of the audit to ensure timely issuance of the report. Our plan is to adopt a format similar to the previous year. • Discussing availability of accounting records and source documents and developing a detailed list of schedules to be prepared by the City. • Developing a schedule for completing the subsequent phase of the audit. Preliminary fieldwork is the next phase of the audit process and involves expanding our understanding of the City and its finances through a review of various documents and through discussions with the City. During this phase, we will begin the required study and evaluation of internal accounting controls as part of the financial and compliance audit. The purpose of our study and evaluation will be to obtain sufficient knowledge and understanding of the internal accounting and administrative control systems used by the City for reliance on the system of internal control and the degree of such reliance; or to aid us in designing substantive tests in the absence of such reliance. We will hold progress meetings with key management, as necessary, to keep you apprised of the results of our preliminary review and to discuss the key internal controls to be tested. AUDIT APPROACH United City of Yorkville | 17 Phase 1: Planning April Phase 2: Preliminary Fieldwork June LAUTERBACHAMEN.COM Our approach to the study and evaluation of the internal accounting and administrative controls will be accomplished through the following techniques: • We will perform an in-depth review of internal control documentation and working papers made available by the prior audit firm and the City. • We will use internal control questionnaires, narratives and/or flowcharting techniques to document key flows of information. Because of our extensive commitment to government, the questionnaires utilized are designed specifically for use on governmental engagements and, therefore, will provide you with the most meaningful information. We will utilize this information and identify key internal control procedures which will be tested in order to warrant reliance on the identified controls. The objectives of such reliance will be to reduce the extent of substantive work performed, resulting in a more cost-efficient audit approach. • We will evaluate audit risk for all key financial statement assertions and compliance determinations using the procedures outlined above. Audit risk is the risk that material financial statement misstatements or material noncompliance will not be prevented or will not be detected and corrected in a timely manner. We will evaluate audit risk for all key financial statement assertions and compliance determinations using the procedures outlined above. Audit risk is the risk that material financial statement misstatements or material noncompliance will not be prevented or will not be detected and corrected in a timely manner. This phase of the audit will consist primarily of substantive testing of year -end balances. If any audit issues come to our attention during the course of our work, we will immediately inform you so that action can be taken before the completion of our fieldwork. We will design our detailed testing procedures to provide both compliance and financial audit coverage where applicable. We utilize custom designed audit programs that are specifically designed for government clients and; therefore, provide for the most efficient and effective approach. AUDIT APPROACH United City of Yorkville | 18 Phase 3: Fieldwork Early August Phase 2: Preliminary Fieldwork (Cont’d) June LAUTERBACHAMEN.COM At a minimum, management is to provide supporting schedules for the following areas once we return for fieldwork: For financial audit purposes, we will assess the risk of material misstatement associated with a given objective, and perform substantive and compliance procedures. Our substantive procedures will gather evidence as to the completeness, accuracy, or validity of the information contained in the financial statements. These procedures will include confirmation of year-end balances, vouching documents and analytic reviews. Through our compliance procedures, we will gather evidence related to the existence and effectiveness of specific internal controls. These procedures includes examinations of documents for proper approval and review of procedures for compliance with rules, regulations and City policies. At the conclusion of fieldwork, workpapers will be reviewed by the engagement partner and we will prepare the Comprehensive Annual Financial Report in accordance with generally accepted accounting principles for government entities. In addition, we will prepare a management letter and other required communication letters that we will review and discuss with the City during the draft phase of the audit. Our firm has state of the art production hardware and software. We believe the investment to stay on the cutting edge of technology benefits not only in reporting, but also in suggestions and recommendations. AUDIT APPROACH United City of Yorkville | 19 Cash Accounts Payable Investments Payroll Governmental Revenues/Receivables Debt Service Proprietary Revenues/Receivables Fund Balance/Net Position Inventories Grants Interfunds Risk Management Capital Assets Phase 3: Fieldwork (Cont’d) Early August LAUTERBACHAMEN.COM The final completion and quality review of the initial draft of the Comprehensive Annual Financial Report will be completed at our office and a draft of the Comprehensive Annual Financial Report and related communication letters will be provided to the City no later than the date agreed to during the entrance conference. The City will then have a sufficient amount of time to review the draft for questions and/or changes. L&A will then return to the City’s location for the final draft where we will review the City’s questions and/or changes to the Comprehensive Annual Financial Report as well as the client communication letters and submit a final draft of the Comprehensive Annual Financial Report to the City. Upon approval of the drafts by the City, we will deliver final, bound financial Comprehensive Annual Financial Reports. At the completion of our audit, we will also provide a the final management letter addressing reportable conditions, if any, and other comments and observations for improvements. The management letter will be provided as a separate document. The management letter will contain, as warranted and appropriate: • Specific recommendations for improvement of the accounting practice and procedures and the internal accounting and administrative controls. • Comments on the design, controls and audit trails of new and redesigned automated systems, along with suggestions to improve processing methods and procedures. • Suggestions for operational improvements or cost efficiencies noted during the course of our work. • Findings relative to compliance with the applicable rules and regulations. • Comments regarding compliance with laws. • Other comments or recommendations and best practices that we believe may be relevant. • Upcoming GASB Pronouncements or auditing standards that may affect the City’s financial statements in the future. L&A strives for continual communication with City staff and management as well as the Board. As such, the engagement partner will be available for meetings and/or formal presentations of the Comprehensive Annual Financial Report and communication letters with representatives of the City. AUDIT APPROACH United City of Yorkville | 20 Late September Phase 4: Drafts Early September Phase 5: Audit Completion LAUTERBACHAMEN.COM PRICE AND BILLING United City of Yorkville | 21 LAUTERBACHAMEN.COM In 24 years of providing auditing services, Lauterbach & Amen, LLP has never increased an audit price from what was proposed in the RFP. This includes implementation of all future FASB and GASB pronouncements. Our firm stresses that we are available throughout the year to provide technical accounting and financial reporting assistance to the City. We encourage clients to contact us with questions that may arise. In addition, we provide no cost client training to introduce new GASB pronouncements and auditing standards that may affect the City, as well as providing other training topics based on client requests and needs. Schedules Requested The proposed annual prices are based upon staff support at all levels from the City personnel and that the City will provide adjusted trial balances and support (detailed schedules that reconcile to the trial balance) for all balance sheet accounts. At a minimum, management is to provide supporting schedules for the areas outlined in the Fieldwork Phase of the Audit Approach section of this proposal. Additional Services Should it become necessary for the City to request us to render additional services to either supplement the services requested in the RFP or to perform additional work as a result of the specific recommendations included in any report issued on this engagement or new accounting standards, then such additional work will be performed only after discussing with management the level of effort and estimated costs prior to performing any such work. As independence standards have recently become more stringent related to the types of additional services auditors can perform, L&A would review these independence standards and the types of services requested prior to proposing on any additional services. PRICE AND BILLING United City of Yorkville | 22 HOURS SCHEDULE Hours Standard Rate Quoted Rate Total Partner 50 $170 $160 $8,000 Manager 95 $136 $126 $11,970 Supervisor 95 $100 $90 $8,550 Staff 40 $86 $76 $3,040 Clerical 11 $55 $45 $495 291 $32,055 LAUTERBACHAMEN.COM We know that our best endorsement comes from satisfied clients. We invite you to contact the following clients who have been serviced by our firm to inquire about their experience and how our services continue to REFERENCES United City of Yorkville | 23 * Indicates governments who currently hold the GFOA Certificate of Achievement. United City of Yorkville | 24 LAUTERBACHAMEN.COM Additional Clients Served L&A stands by our quality and service. As such, we encourage you to reach out to any of the clients listed below that we serve to learn more about their experience with our firm. REFERENCES * Indicates governments who currently hold the GFOA Certificate of Achievement. Park Districts Municipalities School Districts Libraries Pension Funds Other Entities 110+ 65+ 35+ 45+ 450+ 100+ Municipalities, Townships and Counties Addison Township Cuba Township Harvard Markham Pingree Grove* Streamwood* Algonquin Dolton Henry County Mendota Plano Streator Antioch* East Dundee* Hinckley Midlothian Poplar Grove Sugar Grove* Barrington East Hazel Crest Hinsdale Milton Township Princeton Sycamore* Barrington Hills East Moline Homewood Monee Prospect Heights Thornton* Bartlett* Elburn Inverness Montgomery* Riverside* Timberlane Beach Park* Elk Grove Village* Johnsburg* Morton Grove* Riverwoods Vernon Hills Berkeley Elwood* Justice Mount Prospect Rock Island* Volo Bloomingdale* Elyssa's Mission Kenilworth Naperville Township Rockford* Warrenville* Bradley Evanston Kildeer* New Milford Rolling Meadows* Waukegan Buffalo Grove* Fox River Grove Lake Barrington Normal* Rosemont West Chicago* Burlington Frankfort* Lake Bluff North Aurora* Round Lake Beach Western Springs Burnham Georgetown Lake Villa North Barrington Sandwich Wheaton* Burr Ridge Gilberts* LaSalle County North Riverside* Schaumburg Willow Springs Campton Hills Glen Ellyn* Libertyville* Northbrook Shabbona Wilmette* Carpentersville* Glencoe* Lincolnwood* Northfield* Skokie Winnetka* Cary Glenview* Lindenhurst Northfield Township Sleepy Hollow Winthrop Harbor Champaign Golf Lombard* Orland Park South Barrington Woodridge* Cherry Valley Grayslake Lyndon Palos Park* South Elgin* York Township Cortland Gurnee* Manhattan* Park Forest* Stickney Yorkville* Country Club Hills Hampshire Maple Park Park Ridge Stone Park Zion Township LAUTERBACHAMEN.COM APPENDIX United City of Yorkville | 25 LAUTERBACHAMEN.COM APPENDIX United City of Yorkville | 26 CONTRACTOR CERTIFICATIONS 1. Insurance. The undersigned certifies that it has all insurance coverages required by law or would normally be expected for the work to be performed and a copy shall be filed with the City upon request by the City for approval by the City. 2. The undersigned; A. Certifies that it is not barred from bidding or contracting with the City as a result of a violation of either Paragraph 33E-3 or 33E-4 of Act 5, Chapter 720 of the Illinois Complied Statutes regarding criminal interference with public contracting, and B. Swears under oath that it is not delinquent in the payment of any tax administered by the Illinois Department of Revenue as required by Chapter 65, Act 5, paragraph 11-42.1 of the Illinois Complied Statutes, and C. States that is has a written sexual harassment policy as required by the Illinois Human Rights Act (775 ILCS 5/2-105(A) (4) a copy of which shall be provided to the City upon request, and D. Agrees to comply with the requirements of the Illinois Human Rights Act regarding Equal Employment Opportunities as required by Section 2-105 of the Illinois Human Rights Act (775 ILCS 5/2-105) E. Agrees to comply with the civil rights standards set forth in Title VII of the Civil Rights Act as mandated in Executive Order No. 11246, U.S.C.A. Section 2000e n.114 (September 24, 1965) 3. All work under this contract shall be executed in accordance with all applicable federal, state, and City laws, ordinances, rules and regulations which may in any manner affect the performance of this contract. Dated: ___________ Contractor: _________________________ By: _____________________________ Title: _____________________________ 7 12/17/2021 Lauterbach & Amen, LLP Ronald J. Amen Partner REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 A.IMPORTANT INSTRUCTIONS TO BIDDERS This addendum must be read, signed and dated by the bidder and included with the bid documents submitted by the bidder on or before the bid closing date and time. Failure to include this addendum with the bid documents may result in bid rejection. Bidder will carefully note the inclusion of this addendum on the bid form. B.ATTACHMENTS TO THIS ADDENDUM: 1.United City of Yorkville – Audit Journal Entries C. CHANGES: D.ADDITIONS: E.DELETIONS: F.SCHEDULE: G.CLARIFICATIONS: 1.Question - The RFP includes a Single Audit as part of scope. Did the City require a Single Audit for 4/30/21 due to CRF (or other) funding? If not, when was the last time a Single Audit was required? Response - Yes 2.Question - Have there been any significant changes in personnel or other changes in internal control or operations since the last audit? Response - No 3.Question - Approximately how many bank and investment accounts are there? Response - 10 bank accounts and 5 investment accounts. 4.Question - The 2021 report includes a subsequent event note on a new bond issue. Are any significant, additional debt issuances currently planned? Response - We are currently in the process of refunding the 2011 Ref Bonds in the Sewer Fund and issuing $1M in new money for a total of $5.155M. The final bond ordinance is slated to be approved by Council on December 14, 2021 with the closing to occur in early January 2022. 5.Question - Does the City maintain all capital asset records, or is auditor assistance needed? REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 Response - Yes, the City maintains all capital asset records. 6.Question - The RFP references three TIFs. Based on a review of the Comptroller website, it was not clear if the Downtown TIF II fund has yet to reach the revenue level to trigger an audit requirement. Has it exceeded the $100,000 cumulative revenue mark yet? Response - The Downtown TIF II Fund will exceed the $100,000 cumulative revenue mark by the end of the current fiscal year (FY 2022). 7.Question - What were the fees for the 2021 audit for each of the components requested in the RFP fee schedule? Response - UCOY Audit - $32,200 Police Pension Audit - $2,800 TIF Compliance Reports - $560 Single Audit (if required) - $3,700 Question - Were there any unusual or one-time elements of the 2021 fee that will not be expected to impact 2022 and beyond? Response - No. 8.Question- Please also clarify that no auditor assistance is needed with preparing the MD&A or statistical sections (beyond the statistical schedules that flow directly from the financial statements). Response - Historically our auditors have updated the net position, changes in net position, fund balance/change of fund balance in gov funds and pledged revenue sections of the stats section, since it flows directly from the financials. The City updates the rest, including the MD&A. 9.Question - Has the City begun assessing the impact of the new lease standard (GASB 87)? Response - Yes, on a preliminary basis. 10.Question - How many leases (both lessee and lessor) does the City have? Response - Two, pertaining to copier and managed print services. 11.Question - Have there been any disagreements or difficulties with recent audits? Response - No. 12.Question - Will the current audit firm be allowed to bid again or is rotation being required at this time? Response - The current audit firm can bid again. REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 13.Question - Are there any aspects of the relationship with your current auditors that you would like to see improved? Response - No. 14.Question - Is the previous auditor bidding on the engagement or is this a mandatory rotation Response - Please see answer for # 12. 15.Question - How long were the auditors present at the City for preliminary and final fieldwork? Response - Day or two for preliminary, one to two weeks for final fieldwork. 16.Question - How many auditors are usually in the field? Response - 1 to 2 for preliminary, 2 to 3 for final fieldwork. 17.Question - Does the City anticipate expending greater than $750,000 in Federal funds during the period covered by the request for proposal? Response -Yes, Due to the receipt of ARPA funds. 18.Question - Does the audit firm maintain any information for the City? (i.e. capital assets, long term debt)? Response - No. 19.Question - How many journal entries were proposed by the auditing firm for the FY2021 audit? Would the City be willing to provide the journal entry listing? Response - Four, please find the journal entries attached. 20.Question - Does the Village prepare all accrual entries for the audit? Response - Yes. 21.Question - What were the fees for the FY2021 audit? Response - Please see answer from # 7. 22.Question - On page 5 of the request for proposal, regarding the indemnification paragraph, the AICPA Code of Professional Conduct stipulates an auditor’s independence would be impaired if the auditor indemnifies a client for damages, losses or costs arising from lawsuits, claims or settlements that relate, directly or indirectly, to the client’s acts (ET Section 1.228.020).  We believe the indemnification provision, which appears to include the auditor’s indemnification of client for client’s acts would result in the impairment of independence of any auditor.  Would you like us to include this language in our proposal? Response – Yes, please include in proposal. REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 22.Question - With the Library being audited as a separate component in accordance with GASB Statement No. 61, would the City prefer a separate fee be itemized in our proposal for these services? Response – No, historically the Library Fund has been reported as a fund of the City (special revenue) instead of a component unit, as its board is appointed by the Mayor, with Council consent. H.ACKNOWLEDGMENT The Bidder acknowledges receipt of this Addendum and understands its content to the Bid Documents. I.SIGNATURE AND DATE Authorized Signature Date 12/17/2021 Audit Journal Entries AJE Account Account #Number Description Debit Credit 1 01-000-13-00-1380 GRANT RECEIVABLE 18,060 01-000-41-00-4170 STATE GRANTS 18,060 2 01-000-13-00-1339 A/R - VIDEO GAMING TAX 19,887 01-000-40-00-4055 VIDEO GAMING TAX 19,887 Entry to adjust FY2021 Video Gaming Accrual to actual at year-end 3 51-000-18-00-1880 ASSET RETIREMENT OBLIGATIONS 6,296,555 51-000-27-00-2780 ASSET RETIREMENT OBLIGATIONS 6,379,000 51-510-66-00-6600 AMORTIZATION EXPENSE - DEBT 82,445 CLIENT PROPOSED: Entry to adjust GASB 83 items to adjust for current cost focus 4 52-000-18-00-1870 DEFERRED OUTFLOWS - OTHER POST-EMPLOYMENT BENEFITS 15,717 52-000-20-00-2010 OPEB LIABILITY - OTHER POST-EMPLOYMENT BENEFITS 14,389 52-000-29-00-2970 DEFERRED INFLOWS - OTHER POST-EMPLOYMENT BENEFITS 6,468 52-520-67-00-6X2021 PENSION EXPENSE - OPEB 5,140 51-000-18-00-1870 DEFERRED OUTFLOWS - OTHER POST-EMPLOYMENT BENEFITS 26,101 51-000-20-00-2010 OPEB LIABILITY - OTHER POST-EMPLOYMENT BENEFITS 34,934 51-000-29-00-2970 DEFERRED INFLOWS - OTHER POST-EMPLOYMENT BENEFITS 10,388 51-510-67-00-6X2021 PENSION EXPENSE - OPEB 19,221 POST-DRAFT: Entry to record OPEB Activity for Water and Sewer Funds TOTAL 6,483,126 6,483,126 - April 30, 2021 ALL AJEs RECORDED AS NOTED ABOVE. NO PASSED AJEs FROM THE AUDIT. UNITED CITY OF YORKVILLE, ILLINOIS CLIENT PROPOSED: Entry to record receivable at year end for ILETSB Reimbursement for Police Training L&A Only Entries AJE Account Account #Number Description Debit Credit RW 1 01-000-41-00-4160 FEDERAL GRANTS 784,715 01-000-41-00-4X2021 FEDERAL GRANTS - CARES 784,715 L&A ONLY: Entry to reclassify grants for testing purposes RW 2 25-225-92-00-8000 PRINCIPAL PAYMENT 54 25-225-92-00-8050 INTEREST PAYMENT 54 L&A ONLY: Entry to split principal and interest expenses for testing purposes RW 3 51-510-66-00-6600 AMORTIZATION EXPENSE - DEBT 119,599 51-510-66-00-6X2021 AMORTIZATION EXPENSE - GASB 83 119,599 L&A ONLY: Entry to split amortization expense on bonds and GASB 83 for testing purposes RW 4 51-510-66-00-6600 AMORTIZATION EXPENSE - DEBT 82,445 51-510-66-00-6X2021 AMORTIZATION EXPENSE - GASB 83 82,445 L&A ONLY: Entry to readjust amortization expense on GASB 83 for testing purposes TOTAL 986,813 986,813 April 30, 2021 UNITED CITY OF YORKVILLE, ILLINOIS SERVICE PROPOSAL Auditing Services December 17, 2021 PREPARED FOR: THE UNITED CITY OF YORKVILLE SUBMITTED BY: Sikich LLP Brian D. LeFevre, CPA, MBA Partner 1415 West Diehl Rd., Suite 400 Naperville, IL 60563 630.566.8505 brian.lefevre@sikich.com The United City of Yorkville Service Proposal | 2 TABLE OF CONTENTS Transmittal Letter ........................................................................................................................................ 3 Executive Summary .................................................................................................................................... 4 Technical Proposal ..................................................................................................................................... 5 Statement of Independence ................................................................................................................................. 5 License to Practice in Illinois ................................................................................................................................ 5 Partner, Supervisory and Staff Qualifications and Experience ............................................................................... 5 Similar Engagements with Other Government Entities ........................................................................................... 7 Specific Audit Approach ...................................................................................................................................... 8 Why the United City of Yorkvlle Should Select Sikich ..................................................................................... 10 Access .............................................................................................................................................................. 10 Experience ........................................................................................................................................................ 11 Initiative ............................................................................................................................................................. 12 Scope of Services for the United City of Yorkvlle ........................................................................................... 13 Additional Resources and Services ............................................................................................................. 17 Fee Proposal ........................................................................................................................................... 18 Proposal Cost Summary .................................................................................................................................... 18 Exhibits ................................................................................................................................................... 19 Contractor Certifications .................................................................................................................................... 19 References ........................................................................................................................................................ 19 Fee Proposal ..................................................................................................................................................... 19 Addendum #1 ................................................................................................................................................... 19 Engagement Team Biographies ......................................................................................................................... 19 Sikich Resources ............................................................................................................................................... 19 State & Local Government Services ................................................................................................................... 19 Firm Profile ........................................................................................................................................................ 19 Peer Review ...................................................................................................................................................... 19 The United City of Yorkville Service Proposal | 3 TRANSMITTAL LETTER December 17, 2021 The Honorable Mayor Members of the City Council United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Ladies and Gentlemen, Sikich is pleased to be considered for the appointment as independent auditors for the United City of Yorkville. We believe that our qualifications, experience and expertise are clearly distinguishable as indicated in the following proposal. The expertise we possess in the state and local government industry is demonstrated by our clients’ successes, our staff’s involvement in the industry and our leadership roles in various government associations. Our clients receive the quality and timeliness only available from a firm of our caliber. We have received the Request for Proposal and are prepared to commit the resources necessary to provide services to the United City of Yorkville. We will not only perform the audit, but we will also provide governmental accounting and financial reporting expertise and technical assistance throughout the year. We understand the scope of the work to be performed and the timing requirements as specified in the Request for Proposal, and are committed to performing the specified services within that timeframe. We appreciate the opportunity to present this proposal, which is a firm and irrevocable offer for 60 days, and look forward to the possibility of serving the United City of Yorkville. Sincerely, Brian D. LeFevre, CPA, MBA Nick Bava, CPA, MAS Partner Senior Manager The United City of Yorkville Service Proposal | 4 EXECUTIVE SUMMARY We know what’s challenging to the United City of Yorkville. Here are the strategies and solutions we recommend for you in order to face those challenges head-on and achieve success. Thank you for considering Sikich. We appreciate the opportunity to propose for the United City of Yorkville. Sikich is one of the country’s top 30 Certified Public Accounting firms and a top 10 value-added reseller of technology products, with more than 1,000 employees serving clients in all 50 states. Clients turn to us for their professional service needs due to our deep industry knowledge working with organizations of their size and for the caliber of service and attention we provide—especially when it comes to dedicated, experienced service teams and partner access. DEFINING YOUR CURRENT CHALLENGES We recognize this is a time of constant change and ever increasing accountability. The task of the City finance office is no longer to report financial results by long-standing standards that are widely known and commonly understood. The task in today's environment is to keep up with the ever-changing standards from GASB and the Office of Management and Budget with the new Uniform Guidance. The task is also to keep up with new reporting and accountability requirements from the state, new automated processing systems, and fringe benefit tax laws. DEFINING YOUR BEST POSSIBLE SOLUTIONS These ever-changing standards and accountabilities require adjusting computer systems and internal processes to adapt to the changing standards and then to report in accordance with the new standards. This shift in the environment has caused a shift in the City thinking about an audit firm. We understand that the City requires a year-round partner, who will assist the City in keeping up to date with the standards and provide assistance, when needed, on specialty topics, as well as someone who can audit to the standards. Sikich is on the leading edge of the standards as they are being developed. We also have a strong commitment to current and effective technology as our firm has a solid core of technological abilities supported by a full technology division. DEFINING YOUR FUTURE SUCCESS Additional details around our audit-specific capabilities are included in the next section of this document. These capabilities, in combination with our timely completion and issuance of your reports, will not only fulfill your current needs, but will undoubtedly drive stability for the United City of Yorkville. Throughout the following paragraphs, you will find summaries of each section within this proposal. We encourage you to review each section in its entirety to gain a detailed understanding of how we can help you build your bottom line and achieve success. WHY UNITED CITY OF YORKVLLE SHOULD SELECT SIKICH Clients turn to us because our professionals are uniquely qualified to provide the service and industry expertise necessary to drive their organizational success. Specifically, Sikich offers the access to resources, decades of experience and passion for action necessary to face your challenges head-on with you. PARTNER, SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE A crucial component to the City’s success is working with a team completely dedicated to the government industry, ensuring that those individuals understand your challenges and what it takes to realize success. Your engagement team is made up of senior professionals who will provide the expertise, insights and responsiveness your organization requires. SPECIFIC AUDIT APPROACH Our approach is always holistic, forward-thinking and customized for the City’s specific needs. We operate in a way that provides full attention to evaluating significant areas, including those that present the greatest risk and where new opportunities for financial and operational improvement may exist. SCOPE OF SERVICES FOR THE UNITED CITY OF YORKVLLE The scope of our work for the City is outlined in the following proposal. We want to invest in what we hope will become a long-lasting relationship with the City, which is why we commit to delivering the results the City requires. The timeline of the engagement on which we are proposing is outlined in this section. We would be honored to call the United City of Yorkvlle our client and look forward to working with you. The United City of Yorkville Service Proposal | 5 TECHNICAL PROPOSAL STATEMENT OF INDEPENDENCE Sikich has evaluated its independence from the United City of Yorkvlle and in accordance with generally accepted auditing standards, the Governmental Auditing Standards, 2018 revision, published by the U.S. Government Accountability Office, and the AICPA Code of Professional Conduct. Based upon our evaluation, Sikich is free of any personal and external impairment with respect to the United City of Yorkvlle, and is independent with respect to any non-attest services provided to the United City of Yorkvlle, both in fact and in appearance to any knowledgeable third party. LICENSE TO PRACTICE IN ILLINOIS Sikich is a licensed Public Accountant Limited Liability Partnership in Illinois (license #066-003284). All of the partners assigned to the engagement are registered and licensed Certified Public Accountants (CPAs) in Illinois. In addition, all of the professional staff assigned to the engagement are full time staff and are either registered Certified Public Accountants or are completing the exam. PARTNER, SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE Sikich commits to providing a team of senior professionals, all of whom have unmatched expertise in the government industry. A crucial component to the City’s success is working with a team that is completely dedicated to the government industry, ensuring that those individuals understand your challenges and what it takes to realize success. The United City of Yorkvlle will receive unparalleled levels of expertise, insights and responsiveness from a team of senior professionals who have significant experience working with government entities. Our firm offers several employee retention programs, including tuition reimbursement, CPA review and exam assistance, a computer purchase program, travel assistance and more. We have been named as a Best Place to Work for several years, both on a local and national level. We make every effort to recruit and retain quality staff. However, employee turnover is inevitable. In the event of staff turnover on the City engagement, we will seek the prior written approval of the City. The United City of Yorkvlle’s key engagement team members will be supported by staff on the firm’s government services team. Please refer to the Exhibits section on page 19 to read biographies of the City’s engagement team. BRIAN D. LEFEVRE, CPA, MBA ENGAGEMENT PARTNER As engagement partner, Brian will be responsible for the overall management of the audit. This includes developing and coordinating the overall audit plan, the in-depth review of all workpapers and the review of the City’s annual comprehensive financial report. Moreover, our firm’s philosophy is to have the team leader on location during the completion of the majority of fieldwork. Therefore, Brian will be present at the City’s offices during both our preliminary and final fieldwork. ANTHONY M. CERVINI, CPA, CFRE RESOURCE PARTNER The resource partner is responsible for providing overall technical support for the engagement as well as serving as a backup for the engagement partner. JAMES R. SAVIO, CPA, MAS QUALITY CONTROL PARTNER The quality control partner will provide a second partner review of the audit workpapers and the City’s annual comprehensive financial report. The United City of Yorkville Service Proposal | 6 NICK BAVA, CPA, MAS SENIOR AUDIT MANAGER As the senior audit manager, Nick will be the City’s secondary contact for anything related to the successful audit of your organization. Nick will be responsible for leading the assurance team in the field and coordinating all assurance efforts. ADDITIONAL PROFESSIONAL STAFF Other professional staff assigned to the engagement will be full-time employees of the firm and have a minimum of one to three years of auditing experience. In addition, all professional staff assigned to government engagements meet and usually exceed the CPE requirements contained in the U.S. Government Accountability Office, Government Auditing Standards (2018). Moreover, our government staff possess a specific knowledge of local government accounting and reporting requirements and their application for local governments. This is achieved by attending at least 40 hours per year of a combination of external courses sponsored by the AICPA, ICPAS, GFOA and IGFOA, as well as internal courses. This enables our firm to staff our governmental engagements with qualified professionals in the industry, providing valuable services to our governmental clients during the audit and throughout the year. We can assure you that our professional staff would not need any “on the job accounting or financial reporting training” by your staff. Moreover, we can assure the United City of Yorkvlle the quality of staffing for a multi-year engagement, even if a change in personnel is required, subject to your approval. The United City of Yorkville Service Proposal | 7 SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES Following is a list of significant engagements performed last year that are similar to the engagement proposed for the United City of Yorkville. See Reference Table in the Exhibits Section The United City of Yorkville Service Proposal | 8 SPECIFIC AUDIT APPROACH From identifying expectations to executing a plan to preparing for next year, our approach is holistic and always forward-thinking. For the United City of Yorkvlle, our approach satisfies a number of requirements, including high-quality service, access to senior resources and specialization in the government industry. We strongly believe Sikich is the firm that can offer you all of these and more. We will tailor this engagement to the United City of Yorkvlle’s specific needs—always with a view toward identifying new opportunities for financial and operational improvement. Procedures are designed to give full attention to evaluating significant areas, including those that present the greatest risk. Sikich’s holistic approach will address critical compliance and risk management needs. Before embarking on this engagement, we will make certain to have a clear understanding of your mission and strategic direction. We do this by identifying and addressing risks and helping you ensure financial strength. We strongly believe there is no such thing as too much communication, not only during the engagement, but also throughout the year. AUDIT STANDARDS The objective of our audit is to issue an unmodified opinion on the United City of Yorkvlle’s governmental activities, business-type activities, the discretely presented component unit, each major fund and the aggregate remaining fund information that collectively comprise the City’s basic financial statements. The audit will be conducted in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants, and, if necessary, generally accepted government auditing standards issued by the United States Government Accountability Office (GAO, 2018), the Single Audit Act of 1996 and the Uniform Guidance. Our firm will issue an opinion on the basic financial statements and will subject the combining and individual fund financial statements and schedules and any other supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and will provide an opinion on it in relation to the financial statements as a whole. In addition, we will apply certain limited procedures to the Required Supplementary Information. These limited procedures will consist of inquiries of management regarding 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 will 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. We will not audit the statistical or introductory sections of the annual comprehensive financial report and accordingly, will not express an opinion on the information contained in these sections. Wherever possible, we will utilize your schedules to maximize efficiencies and contain audit costs. We request that the United City of Yorkvlle provide us with the basic information required for our audit. The United City of Yorkville Service Proposal | 9 Sikich’s audit approach includes, but is not limited to, the following procedures: ▪ Audit plan development ▪ Determination of materiality ▪ Audit risk evaluation ▪ Interviews with management to provide information for detailed documentation of the internal control structure ▪ Interviews and analysis of audit evidence to identify and assess risks that may result in material misstatement due to fraud ▪ Measurement of accounting presentation and compliance reporting by identifying and focusing on areas sensitive to organizations like the United City of Yorkvlle ▪ Performance of testing to evaluate your organization’s internal control structure ▪ Confirmation of various accounts, performance of substantive testing and analytical procedures ▪ Performance of additional testing, as necessary PRACTICAL AND CONSTRUCTIVE MANAGEMENT LETTER COMMENTS We believe the management letter is an important part of the engagement, and we encourage all members of our engagement team to give thoughtful consideration toward developing constructive comments within the constraints of the overall engagement. Our policies regarding management letters adhere to the Professional Standards of the AICPA. If significant deficiencies and material weaknesses in internal controls are noted during the audit, they are required to be communicated in writing to those charged with governance. Items of an immaterial nature (i.e., clerical problems, minor procedures or reporting problems, etc.) are communicated to management. In both cases, we adhere to a strict firm policy that all comments and recommendations are discussed in preliminary form with appropriate personnel prior to their communication. This allows for clarification of misunderstandings, miscommunication or compensating controls or factors which may be in place. QUALITY CONTROL At Sikich, we are committed to providing the highest quality audits in the industry. The United City of Yorkvlle can be assured of receiving the highest level of quality and ethical professional services. Quality control is so important to us that our firm has been a member of the Private Companies Practice Section of the Division for CPA Firms of the AICPA since our formation in 1982. As such, we have voluntarily submitted our audit and accounting practice to quality control reviews of our compliance with professional standards as established by the AICPA and, more recently, by the United States Government Accountability Office, for more than 30 years. In 2020, we received our eleventh consecutive peer review unmodified (“pass”) report. This is the highest level of recognition conferred upon a public accounting firm for its quality control systems. Also, we go beyond the external reviews and maintain strong internal reviews of procedures and processes with oversight by our Quality Assurance Committee and our Partner-in-Charge of Quality Assurance. Please refer to the Exhibits section for a copy of our most recent peer review which included a review of specific government engagements since this accounts for a significant segment of our practice. In addition, our state and local government reports have been reviewed by numerous federal and state oversight bodies and professional organizations. These reports have been judged to meet and, in most instances, exceed industry standards and requirements. Sikich has not been the subject of any disciplinary action or inquiry during the past five years. Sikich is a member of the AICPA’s Governmental Audit Quality Center (GAQC), which is a firm -based voluntary membership center designed to promote the importance of quality governmental audits and the value of these audits to purchasers of government audit services. As a member of the GAQC, Sikich has access to key information and comprehensive resources that we use to help ensure our compliance with appropriate professional standards and laws and regulations that affect our audits. Through our membership in the GAQC, we also adhere to membership requirements designed to enhance the quality of our audit practice. The United City of Yorkville Service Proposal | 10 WHY THE UNITED CITY OF YORKVLLE SHOULD SELECT SIKICH Our team works devotedly with governmental entities just like yours, has the resources required to perform this engagement and is technically experienced and insightful. As previously mentioned, clients turn to us because our professionals are uniquely qualified to provide the service and industry expertise necessary to drive their organizational success. Your challenges are our challenges, and chances are, we have successfully faced them many times before. Aside from this, here are a number of reasons how the United City of Yorkvlle can benefit from a relationship with Sikich. ACCESS With Sikich, you get access to a multitude of resources that will help your organization grow today and in the future. ACCESS TO SENIOR RESOURCES You will gain confidence in your operations by working with a team of articulate professionals who have received the highest recognitions in their fields. To demonstrate the importance of our relationship, we pledge to provide you with unparalleled involvement from our most senior resources. Our partners are on-site during audit fieldwork and are available year-round for direct consultation as issues occur. ACCESS TO EDUCATION The United City of Yorkvlle will remain abreast of regulatory changes and best organizational practices as Sikich’s team receives ongoing continuing education they will directly apply to the City’s engagement. We accomplish this by anticipating your needs based on our experience with you and your industry, and using a variety of communication channels: timely responses to your questions; informal discussions; mailings on topics of interest to you; and relevant seminars, all of which are complimentary for our clients. Past topics of thought leadership have included: ▪ Governmental Accounting and Financial Reporting Update ▪ GASB Statement No. 84 Fiduciary Activities ▪ GASB Statement No. 87 Leases ▪ The New GASB Reporting Model ▪ Accounting & Report for Cash and Investments ▪ Preparing a Management’s Discussion and Analysis ▪ Capital Assets including Asset Retirement Obligations and Impairments ▪ Long-Term Debt and Leases ▪ Economic Condition Reporting ▪ Financial Reporting Entity ▪ Accounting for Insurance and Employee Benefits ▪ Payroll Reporting for Government Entities ▪ Year-End Payroll Updates ▪ The New Look of HR: 2021 ▪ Fraud and Internal Controls ▪ Fraud and Cybersecurity in the Remote Environment The United City of Yorkville Service Proposal | 11 ACCESS TO VALUE Your organization will receive extraordinary value for Sikich’s fee because we are dedicated to a customer-centric approach that includes open communication, respect and clear results. As a leader, the overall success of your organization should be the core of your focus. We’re here to be your trusted advisor for those functions you can’t focus on every moment, as well as for issues affecting the government industry, including new accounting pronouncements and employee benefit regulations. We understand that each client has its own unique set of needs, business practices and operating environment. Our services are tailored to the specific needs of your organization. EXPERIENCE Helping clients achieve long-term success is what we do. Our professionals will bring to your engagement the deep industry and service-level experience they have accumulated throughout the years. EXPERIENCE IN YOUR INDUSTRY Sikich’s state and local government team provides services to more than 450 counties, cities, villages, towns and other local governments. Many of these have been long-standing clients and are evidence of our dedication to the state and local government industry and our ability to provide high quality, timely services within this specialized industry. These clients and related work have enabled our firm to develop an extensive nationally recognized expertise in governmental accounting, auditing and financial reporting procedures and practices. Senior members of our government services team presently hold memberships and are actively involved in numerous governmental organizations, including: ▪ AICPA Government Audit Quality Center ▪ American Institute of Certified Public Accountants (AICPA) ▪ Central Association of College and University Business Officers (CACUBO) ▪ GFOA Special Review Committee (SRC) ▪ Government Finance Officers Association of Missouri (GFOA-MO) ▪ Government Finance Officers Association of the United States and Canada (GFOA) ▪ ICPAS Governmental Report Review Committees ▪ IGFOA Technical Accounting Review Committee ▪ Illinois Association of County Board Members and Commissioners (IACBMC) ▪ Illinois Association of Fire Protection Districts (IAFPD) ▪ Illinois Association of Park Districts (IAPD) ▪ Illinois Association of School Business Officials (IASBO) ▪ Illinois City/County Management Association (ILCMA) ▪ Illinois County Treasurers’ Association (ICTA) ▪ Illinois CPA Society (ICPAS) ▪ Illinois Government Finance Officers Association (IGFOA) ▪ Illinois Library Association (ILA) ▪ Illinois Municipal Treasurers Association (IMTA) ▪ Illinois Parks and Recreation Association (IPRA) ▪ Illinois Tax Increment Association (ITIA) ▪ International City/County Manager’s Association (ICMA) ▪ National Association of College and University Business Officers (NACUBO) The United City of Yorkville Service Proposal | 12 EXPERIENCE IN WHAT WE DO Your Sikich engagement team is comprised of senior CPAs who have been working in the field for years. Providing high- quality audit services is second nature to each of them, which is proven through our impressive track record of helping clients succeed. This team will provide the United City of Yorkvlle with timely completion of professional services. Moreover, members of the Sikich government services team have served as expert speakers to organizations, state GFOAs and others for formal presentations at local meetings and annual conferences on a variety of governmental accounting, auditing and financial reporting topics. We have also developed governmental accounting, auditing and financial reporting training courses for various organizations with members of our firm serving as lead instructors for the courses. EXPERIENCE IN GOVERNMENT OPERATIONS Because of our large, diverse client base and our ability to attract talent from a variety of professional backgrounds, Sikich has an established reputation as one of the leading providers of professional services in the Midwest to governmental entities. Our team of professionals specializes in the management, operations and financing of general purpose state and local governments, park districts, intergovernmental organizations, municipal utilities and special districts. This focus and our exemplary reputation assure the City the highest quality work and the most cost-effective delivery of services. INITIATIVE One of our strengths at Sikich is our need to be proactive. We find potential issues before you have to worry about them, because we’re ready with a solution. INITIATIVE FOR A SMOOTH TRANSITION Your transition to Sikich will be a non-disruptive one. Brian and Nick have directed the transition of many new clients and will bring this experience to the City’s engagement team. Your engagement team will have continuous, hands-on involvement in what we consider an important relationship with the City. We have many ways of achieving this transitions such as: ▪ Developing an agreed-upon timetable for deliverables and follow up regularly on their progress ▪ Utilizing concise audit programs, eliminating unnecessary audit steps and preparing audit schedules and workpapers ▪ Using existing client materials to the greatest extent possible, such as internal control memos and client assistance letters INITIATIVE FOR CUSTOMIZED SOLUTIONS One-on-one, you will receive customized solutions based on your unique needs, and only your unique needs. You will find that achieving financial stability and growth, as well as uncovering new opportunities to improve performance, is possible through the strategies that Sikich experts will recommend and on which they will educate you. After a more thorough review of your operations and audit-specific matters, we may uncover other opportunities. As part of our ongoing service and commitment to the City, we keep you abreast of regulatory changes and best business practices to ensure we identify crucial opportunities that will benefit the City. INITIATIVE FOR YOUR SATISFACTION The United City of Yorkvlle’s success is built upon the quality services and value you feel you receive from Sikich, which is why we will continually gauge your satisfaction to enhance our relationship. At various checkpoints during the engagement, a Sikich representative will meet with you to discuss how satisfied you have been with our services, our team and the value we provide. Areas stressed during these meetings will include: ▪ What can we do to make our services more valuable to you? ▪ What specific part of our service exceeded your expectations? ▪ In which areas do you feel we need improvement? ▪ Do you feel like a valued client of the firm? ▪ What is your vision for the United City of Yorkvlle? The United City of Yorkville Service Proposal | 13 SCOPE OF SERVICES FOR THE UNITED CITY OF YORKVLLE We will exceed your expectations by conducting and delivering on a high-quality engagement within your required timeline—all for a reasonable fee. We are proposing to provide the following services to the United City of Yorkvlle as specified in the RFP: ▪ Audit of basic financial statements and discretely presented component unit (Yorkville Public Library) of the United City of Yorkville for the fiscal year ending April 30, 2022. ▪ Preparation of twenty (20) bound copies and an electronic copy (.pdf) of the annual comprehensive financial report (report covers, dividers, introductory section, MD&A and certain statistical data to be provided by the City); ▪ Preparation of fifteen (15) bound copies and an electronic copy (.pdf) of the management letter for the City, communicating any material weaknesses and significant deficiencies found during the audit and our recommendations for improvement; ▪ Preparation of twelve (12) bound copies and an electronic copy (.pdf) of the report on compliance with Public Act 85-1142 (TIF); ▪ Preparation of one (1) bound copy and an electronic copy (.pdf) of the Annual Financial Report (AFR) filed with the County Clerk and State Comptroller; ▪ Preparation of twelve (12) bound copies and an electronic copy (.pdf) of the Single Audit Report, if applicable; ▪ Preparation of Data Collection Form to be submitted to the Federal Audit Clearinghouse, if applicable ▪ Assistance in completing and filing the required application and supporting documents to apply for the Certificate of Achievement for Excellence in Financial Reporting; ▪ Retain workpapers for seven (7) years in accordance with firm standards; ▪ Reporting to the City Council in accordance with Statement on Auditing Standards (SAS) No. 114, Communications with Those Charged with Governance; and ▪ Exit conference(s) with City Officials to present the completed audit and related materials. The United City of Yorkville Service Proposal | 14 CLIENT SERVICE TIMELINE EVENT PERSON(S) ASSIGNED TIMEFRAME MAR APR MAY JUN JUL AUG SEP OCT I. Preliminary Planning During this phase of the audit, we would meet with representatives of the City to discuss the approach we would take during the audit, focusing on areas of particular concern to the City as well as areas of high audit risk, and develop the time schedule for completing the subsequent phases of the audit. The meeting would be attended by the engagement partner and engagement manager, if necessary. II. Preliminary Fieldwork During this phase of the audit, we would develop an understanding and documentation of the City’s accounting and administrative controls using its accounting procedures manual, EDP documentation and by interviewing staff. In addition, we may perform compliance testing of those controls to determine which controls, if any, that we could rely on during later phases of the audit. Sample sizes would be determined during this phase, but generally would be between 25 and 60. Moreover, we would develop our planning materiality on an individual fund basis and complete a preliminary analytical review of the City’s financial position as a whole. In addition, we would review all minutes from the meetings of the City Council, the Pension Board, and the Library Board; review all ordinances adopted during the year; review any debt agreements entered into during the year and analyze any other unique transactions entered into by the City; and perform our fraud interviews in accordance with Statement on Auditing Standards (SAS) No. 99. Upon completion of this phase, we would finalize all necessary confirmations the City will prepare; review all proposed client assisted work papers and the timing of preparation by the City; develop our audit programs for the next phase of the audit and review and document any changes to the City’s Annual Comprehensive Financial Report; and prepare the schedule for the remainder of the a udit. This phase would be completed by the engagement partner, engagement manager and one professional staff. III. Fieldwork During this phase of the audit, we would complete all of our substantive testing of the account balances and prepare the draft of the City’s financial statements with a rough draft of the financial statements provided to the City at the conclusion of field work. We would also prepare the draft of the management report. In addition, an exit conference would be held with officials from the City to discuss the preliminary results of the fieldwork, review any proposed audit adjustments, final adjusted trial balances that agree to the financial statements and any significant findings. This phase would be completed by the engagement partner, engagement manager and one to two professional staff. The United City of Yorkville Service Proposal | 15 EVENT PERSON(S) ASSIGNED TIMEFRAME MAR APR MAY JUN JUL AUG SEP OCT IV. Workpaper Review and Report Production During this phase of the audit, the workpapers, drafts of all financial reports and the management letter will be reviewed by the resource partner and the quality control partner. All workpapers are reviewed by t he engagement partner during phase III to ensure that all necessary information is compiled during this phase to avoid imposing upon the City’s staff after fieldwork has been completed. This phase would be completed by the engagement partner, resource partner and the quality control partner. V. Drafts to the United City of Yorkville We will deliver a preliminary draft of the Annual Comprehensive Financial Report at the end of fieldwork. A revised draft will be delivered by the engagement partner and reviewed in-depth with representatives of the City within three weeks of the preliminary draft. A revised draft, if necessary, will be delivered to the City no later than three business days after receiving all proposed changes. This phase would be completed by the engagement partner. Draft by September 15. VI. Completion of the Audit Upon approval of the drafts by the City, we will present the signed, bound copies of the annual comprehensive financial report, the management letter and the additional reports described in this proposal. The engagement partner will be available for meetings with representatives of the City including the City President, the City Council and management for formal presentations of the reports. This phase would be completed by the engagement partner.Final by October 15. VII. Support to the United City of Yorkville Our firm does not believe that the engagement ends with the exit conference. We stress that we are available throughout the year to provide technical accounting and financial reporting assistance and support to the City. In addition, we constantly monitor recent events in the state and local government industry, including new pronouncements that may impact our government clients, and communicate the effect of any proposed changes throughout the year. Moreover, our letter of recommendations each year will alert the City to any new pronouncements that may become effective in the next one to three years, including the potential effect that the pronouncement may have on the financial position and/or changes in the financial position of the City. This phase would be completed by the engagement partner. Ongoing In future years, we would develop a similar plan and timeframe with the assistance of the United City of Yorkvlle to ensure the timely identification and resolution of any critical accounting and auditing issues prior to the issuance of our opinion and the annual comprehensive financial report. These completion dates are well within the deadlines established by the United City of Yorkvlle. We have a proven track record of meeting and exceeding deadlines established by our clients. The United City of Yorkville Service Proposal | 16 IDENTIFICATION OF POTENTIAL AUDIT PROBLEMS Our firm’s approach to resolving any problems that arise during the audit is the same as our overall approach to the audit―professionalism. Professionalism in performing the audit is the cornerstone to our philosophy during all phases of the audit. Any problems encountered during the audit, except for irregularities and illegal acts, will be discussed and documented with the Director of Finance. The timing of this discussion will provide the United City of Yorkvlle with ample time to rectify any situations that may otherwise result in the issuance of a qualified audit opinion. Irregularities and illegal acts detected or of which we become aware of will be communicated in writing to the City Administrator or the appropriate level as defined in our professional standards. Our firm’s philosophy on additional fees and/or billings is based on an understanding between the firm and the client of the scope of the work to be performed. We have proposed a “not -to-exceed fee” for the audit, the scope and timing of which was specified by the United City of Yorkvlle. The billings for the audit would not exceed this fee unless the City specifically requests that the scope of the engagement be expanded and the City and the firm reach a mutual agreement, in writing, as to the expanded scope of the engagement and the fee, if any, for the expanded scope. Sikich will comply with all relevant rules and regulations of authoritative bodies and the AICPA Code of Professional Conduct regarding access to our working papers and audit documentation. Reasonable requests for access will not be denied. On page 5 of the request for proposal, regarding the indemnification paragraph, t he AICPA Code of Professional Conduct stipulates an auditor’s independence would be impaired if the auditor indemnifies a client for damages, losses or costs arising from lawsuits, claims or settlements that relate, directly or indirectly, to the client’s acts (ET Section 1.228.020).  We believe the indemnification provision, which appears to include the auditor’s indemnification of client for client’s acts would result in the impairment of independence of any auditor.  Our review of the April 30, 2021 annual comprehensive financial report identified the Yorkville Public Library being reported as a special revenue fund. While the City appropriately included the Library within their reporting entity, our recommendation would be to reclassify the Library from a special revenue fund to a discretely presented component unit in accordance with GASB Statement No. 61. Additional resources and guidance, specific to this conclusion can be found on the Illinois Government Finance Officers Technical Accounting Review Committee website: https://www.igfoa.org/content/documents/igfoatarcgasb61whitepaperfinal.pdf The United City of Yorkville Service Proposal | 17 ADDITIONAL RESOURCES AND SERVICES With more than a dozen services, our areas of expertise are oftentimes complementary of one another. How else can we help you meet your government’s goals? Many times, the challenges for which you enlist Sikich’s help may be faced more effectively by integrating several of our services. Take a look at what we offer, and talk to your engagement partner about how these services may complement what you are already seeking. DISPUTE ADVISORY Disputes of any kind or size can be difficult to handle on your own. For example, what would happen if you began suspecting employee fraud within your organization? A dispute advisory expert can handle every aspect, from insurance claim preparation and being the liaison with law authorities, to creating a fraud prevention program and improving your organization’s internal controls. HUMAN RESOURCES Your people are a large part of what makes up your organization. Recruiting, training and retaining employees are vital parts of ensuring your organization continues to provide only the best for your constituency. With services such as recruiting and onboarding, compensation and compliance, employee benefits and more, you can better understand what will keep your employees happy and productive. MARKETING The effectiveness of your marketing efforts can make or break your organization’s success. From eye-catching logos to print and digital collateral, every piece must work for an intended audience. By delivering the right stories and amplifying those messages, you will properly position your organization in the marketplace. NOT-FOR-PROFIT SERVICES Funding challenges, increased demand from stakeholders and changing trends and policies can make it difficult for not-for-profit organizations to reach their goals. For those common challenges and others more specific to your organization, you need a professional services partner with an industry-dedicated team to deliver the accounting, advisory and technology services that will help you work toward your mission. PROCESS IMPROVEMENT Processes truly define organizations, but are often forgotten when seeking root causes to problems or managing more efficient and effective services. Improvements to existing processes―ranging from development review to utility billing ―have the potential to decrease cycle time, increase quality and result in higher customer satisfaction. Sikich employs a customer-centric approach to process improvement by involving internal and external customers to understand and make meaningful improvements while continuing to meet their needs. PUBLIC RELATIONS Achieve a higher media profile, greater mindshare among your constituents and proper positioning in the marketplace with a thoughtful, research-based and integrated approach to public relations. From overall positioning to media relations, conveying the right stories to the right people is critical in an effective public relations program. TECHNOLOGY: IT SERVICES Staying ahead of, or even simply keeping up with, continually changing and complex technology developments can be challenging. Organizational management software, cloud solutions, strategic information technology and IT consulting can all drive your organization toward increased productivity—if implemented the right way. TECHNOLOGY: SECURITY AND COMPLIANCE Keeping your organization safe from data breaches and other information security concerns is critical, especially given the vast number of organizations that have been compromised in the last couple of years. Understand where the vulnerabilities in your network lie by obtaining independent, unbiased and technically qualified security assessments— from penetration testing to forensic analyses. The United City of Yorkville Service Proposal | 18 FEE PROPOSAL PROPOSAL COST SUMMARY See Fee Proposal in the Exhbitis Section These fees assume that the United City of Yorkvlle will provide the auditors with electronic copies of adjusted trial balances by individual funds, a year-to-date general ledger with details of postings to all accounts, subsidiary ledgers that agree or are reconciled to the general ledger, and will prepare certain schedules of account analysis and confirmations of account balances. We invoice our clients on a monthly basis as services are provided. Payments for all services are due within 60 days of receipt of an invoice. Invoices not paid within 60 days are assessed a finance charge of 1 percent per month (12 percent annually). The United City of Yorkville Service Proposal | 19 EXHIBITS We know you likely have many more questions for us. Take a look at the attached documents for additional information about our firm and those who will work with you. CONTRACTOR CERTIFICATIONS REFERENCES FEE PROPOSAL ADDENDUM #1 ENGAGEMENT TEAM BIOGRAPHIES ▪ Brian D. LeFevre, CPA, MBA ▪ Anthony M. Cervini, CPA, CFE ▪ James R. Savio, CPA, MAS ▪ Nick Bava, CPA, MAS SIKICH RESOURCES STATE & LOCAL GOVERNMENT SERVICES FIRM PROFILE PEER REVIEW CONTRACTOR CERTIFICATIONS 1. Insurance. The undersigned certifies that it has all insurance coverages required by law or would normally be expected for the work to be performed and a copy shall be filed with the City upon request by the City for approval by the City. 2. The undersigned; A. Certifies that it is not barred from bidding or contracting with the City as a result of a violation of either Paragraph 33E-3 or 33E-4 of Act 5, Chapter 720 of the Illinois Complied Statutes regarding criminal interference with public contracting, and B. Swears under oath that it is not delinquent in the payment of any tax administered by the Illinois Department of Revenue as required by Chapter 65, Act 5, paragraph 11-42.1 of the Illinois Complied Statutes, and C. States that is has a written sexual harassment policy as required by the Illinois Human Rights Act (775 ILCS 5/2-105(A) (4) a copy of which shall be provided to the City upon request, and D. Agrees to comply with the requirements of the Illinois Human Rights Act regarding Equal Employment Opportunities as required by Section 2-105 of the Illinois Human Rights Act (775 ILCS 5/2-105) E. Agrees to comply with the civil rights standards set forth in Title VII of the Civil Rights Act as mandated in Executive Order No. 11246, U.S.C.A. Section 2000e n.114 (September 24, 1965) 3.All work under this contract shall be executed in accordance with all applicable federal, state, and City laws, ordinances, rules and regulations which may in any manner affect the performance of this contract. Dated: ___________ Contractor: _________________________ By: _____________________________ Title: _____________________________ 7 December 17, 2021 Sikich LLP Brian D. LeFevre Partner REFERENCES ORGANIZATION ______________________________________________________ ADDRESS ___________________________________________________________ CITY, STATE, ZIP ___________________________________________________________ PHONE NUMBER ___________________________________________________________ CONTACT PERSON__________________________________________________________ DATE OF PROJECT__________________________________________________________ ORGANIZATION ___________________________________________________________ ADDRESS ___________________________________________________________ CITY, STATE, ZIP ___________________________________________________________ PHONE NUMBER ___________________________________________________________ CONTACT PERSON__________________________________________________________ DATE OF PROJECT__________________________________________________________ ORGANIZATION ___________________________________________________________ ADDRESS ___________________________________________________________ CITY, STATE, ZIP ___________________________________________________________ PHONE NUMBER ___________________________________________________________ CONTACT PERSON__________________________________________________________ DATE OF PROJECT__________________________________________________________ Proposer’s Name & Title: ________________________________________________ Signature and Date: ________________________________________________ 8 City of Batavia 100 N. Island Avenue Batavia, Illinois 60510 630.454.2030 Ms. Peggy Colby 2012 - present City of St. Charles 2 E. Main Street St. Charles, Illinois 60174 630.377.4914 Ms. Colleen Lavery 2006 - present Village of Oswego 100 Parkers Mills Oswego, Illinois 60506 630.551.2325 Mr. Mark Horton 2006 - present Brian D. LeFevre, Partner December 17, 2021 FEE PROPOSAL SCHEDULE OF PROFESSIONAL FEES FOR THE AUDIT OF THE FINANCIAL STATEMENTS AS OF APRIL 30TH FOR THE FISCAL YEARS LISTED BELOW: United City of Yorkville audit: 2022 2023 2024 2025 2026 $ $ $ $ $ Police Pension audit: 2022 2023 2024 2025 2026 $ $ $ $ $ TIF Compliance reports: 2022 2023 2024 2025 2026 $ $ $ $ $ Single Audit (if required): 2022 2023 2024 2025 2026 $ $ $ $ $ SCHEDULE OF PROFESSIONAL FEES FOR ADDITIONAL SERVICES, Quoted Hourly Rates for the Fiscal Years listed below: 2022 2023 2024 2025 2026 Partner $ $ $ $ $ Manager $ $ $ $ $ Supervisor $ $ $ $ $ Staff $ $ $ $ $ Clerical $ $ $ $ $ Firm Name: ________________________________________________ Address: ________________________________________________ ________________________________________________ Signature: ________________________________ Date: __________ Printed Name: ________________________________________________ Title: ________________________________________________ Phone Number: _________________________________________________ 9 26,300 4,500 3,200 4,200 27,090 4,635 3,300 4,330 27,900 4,775 3,400 4,460 28,740 4,920 3,505 4,595 29,605 5,070 3,610 4,735 332 342 352 363 374 255 263 271 279 287 157 162 167 172 177 143 147 152 156 161 55 57 58 60 62 Sikich LLP 1415 W. Diehl Road, Suite 400 Naperville, IL 60563 December 17, 2021 Brian D. LeFevre Partner 630.566.8505 REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 A.IMPORTANT INSTRUCTIONS TO BIDDERS This addendum must be read, signed and dated by the bidder and included with the bid documents submitted by the bidder on or before the bid closing date and time. Failure to include this addendum with the bid documents may result in bid rejection. Bidder will carefully note the inclusion of this addendum on the bid form. B.ATTACHMENTS TO THIS ADDENDUM: 1.United City of Yorkville – Audit Journal Entries C. CHANGES: D.ADDITIONS: E.DELETIONS: F.SCHEDULE: G.CLARIFICATIONS: 1.Question - The RFP includes a Single Audit as part of scope. Did the City require a Single Audit for 4/30/21 due to CRF (or other) funding? If not, when was the last time a Single Audit was required? Response - Yes 2.Question - Have there been any significant changes in personnel or other changes in internal control or operations since the last audit? Response - No 3.Question - Approximately how many bank and investment accounts are there? Response - 10 bank accounts and 5 investment accounts. 4.Question - The 2021 report includes a subsequent event note on a new bond issue. Are any significant, additional debt issuances currently planned? Response - We are currently in the process of refunding the 2011 Ref Bonds in the Sewer Fund and issuing $1M in new money for a total of $5.155M. The final bond ordinance is slated to be approved by Council on December 14, 2021 with the closing to occur in early January 2022. 5.Question - Does the City maintain all capital asset records, or is auditor assistance needed? REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 Response - Yes, the City maintains all capital asset records. 6.Question - The RFP references three TIFs. Based on a review of the Comptroller website, it was not clear if the Downtown TIF II fund has yet to reach the revenue level to trigger an audit requirement. Has it exceeded the $100,000 cumulative revenue mark yet? Response - The Downtown TIF II Fund will exceed the $100,000 cumulative revenue mark by the end of the current fiscal year (FY 2022). 7.Question - What were the fees for the 2021 audit for each of the components requested in the RFP fee schedule? Response - UCOY Audit - $32,200 Police Pension Audit - $2,800 TIF Compliance Reports - $560 Single Audit (if required) - $3,700 Question - Were there any unusual or one-time elements of the 2021 fee that will not be expected to impact 2022 and beyond? Response - No. 8.Question- Please also clarify that no auditor assistance is needed with preparing the MD&A or statistical sections (beyond the statistical schedules that flow directly from the financial statements). Response - Historically our auditors have updated the net position, changes in net position, fund balance/change of fund balance in gov funds and pledged revenue sections of the stats section, since it flows directly from the financials. The City updates the rest, including the MD&A. 9.Question - Has the City begun assessing the impact of the new lease standard (GASB 87)? Response - Yes, on a preliminary basis. 10.Question - How many leases (both lessee and lessor) does the City have? Response - Two, pertaining to copier and managed print services. 11.Question - Have there been any disagreements or difficulties with recent audits? Response - No. 12.Question - Will the current audit firm be allowed to bid again or is rotation being required at this time? Response - The current audit firm can bid again. REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 13.Question - Are there any aspects of the relationship with your current auditors that you would like to see improved? Response - No. 14.Question - Is the previous auditor bidding on the engagement or is this a mandatory rotation Response - Please see answer for # 12. 15.Question - How long were the auditors present at the City for preliminary and final fieldwork? Response - Day or two for preliminary, one to two weeks for final fieldwork. 16.Question - How many auditors are usually in the field? Response - 1 to 2 for preliminary, 2 to 3 for final fieldwork. 17.Question - Does the City anticipate expending greater than $750,000 in Federal funds during the period covered by the request for proposal? Response -Yes, Due to the receipt of ARPA funds. 18.Question - Does the audit firm maintain any information for the City? (i.e. capital assets, long term debt)? Response - No. 19.Question - How many journal entries were proposed by the auditing firm for the FY2021 audit? Would the City be willing to provide the journal entry listing? Response - Four, please find the journal entries attached. 20.Question - Does the Village prepare all accrual entries for the audit? Response - Yes. 21.Question - What were the fees for the FY2021 audit? Response - Please see answer from # 7. 22.Question - On page 5 of the request for proposal, regarding the indemnification paragraph, the AICPA Code of Professional Conduct stipulates an auditor’s independence would be impaired if the auditor indemnifies a client for damages, losses or costs arising from lawsuits, claims or settlements that relate, directly or indirectly, to the client’s acts (ET Section 1.228.020).  We believe the indemnification provision, which appears to include the auditor’s indemnification of client for client’s acts would result in the impairment of independence of any auditor.  Would you like us to include this language in our proposal? Response – Yes, please include in proposal. REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 22.Question - With the Library being audited as a separate component in accordance with GASB Statement No. 61, would the City prefer a separate fee be itemized in our proposal for these services? Response – No, historically the Library Fund has been reported as a fund of the City (special revenue) instead of a component unit, as its board is appointed by the Mayor, with Council consent. H.ACKNOWLEDGMENT The Bidder acknowledges receipt of this Addendum and understands its content to the Bid Documents. I.SIGNATURE AND DATE Authorized Signature Date December 17, 2021 Audit Journal Entries AJE Account Account #Number Description Debit Credit 1 01-000-13-00-1380 GRANT RECEIVABLE 18,060 01-000-41-00-4170 STATE GRANTS 18,060 2 01-000-13-00-1339 A/R - VIDEO GAMING TAX 19,887 01-000-40-00-4055 VIDEO GAMING TAX 19,887 Entry to adjust FY2021 Video Gaming Accrual to actual at year-end 3 51-000-18-00-1880 ASSET RETIREMENT OBLIGATIONS 6,296,555 51-000-27-00-2780 ASSET RETIREMENT OBLIGATIONS 6,379,000 51-510-66-00-6600 AMORTIZATION EXPENSE - DEBT 82,445 CLIENT PROPOSED: Entry to adjust GASB 83 items to adjust for current cost focus 4 52-000-18-00-1870 DEFERRED OUTFLOWS - OTHER POST-EMPLOYMENT BENEFITS 15,717 52-000-20-00-2010 OPEB LIABILITY - OTHER POST-EMPLOYMENT BENEFITS 14,389 52-000-29-00-2970 DEFERRED INFLOWS - OTHER POST-EMPLOYMENT BENEFITS 6,468 52-520-67-00-6X2021 PENSION EXPENSE - OPEB 5,140 51-000-18-00-1870 DEFERRED OUTFLOWS - OTHER POST-EMPLOYMENT BENEFITS 26,101 51-000-20-00-2010 OPEB LIABILITY - OTHER POST-EMPLOYMENT BENEFITS 34,934 51-000-29-00-2970 DEFERRED INFLOWS - OTHER POST-EMPLOYMENT BENEFITS 10,388 51-510-67-00-6X2021 PENSION EXPENSE - OPEB 19,221 POST-DRAFT: Entry to record OPEB Activity for Water and Sewer Funds TOTAL 6,483,126 6,483,126 - April 30, 2021 ALL AJEs RECORDED AS NOTED ABOVE. NO PASSED AJEs FROM THE AUDIT. UNITED CITY OF YORKVILLE, ILLINOIS CLIENT PROPOSED: Entry to record receivable at year end for ILETSB Reimbursement for Police Training L&A Only Entries AJE Account Account #Number Description Debit Credit RW 1 01-000-41-00-4160 FEDERAL GRANTS 784,715 01-000-41-00-4X2021 FEDERAL GRANTS - CARES 784,715 L&A ONLY: Entry to reclassify grants for testing purposes RW 2 25-225-92-00-8000 PRINCIPAL PAYMENT 54 25-225-92-00-8050 INTEREST PAYMENT 54 L&A ONLY: Entry to split principal and interest expenses for testing purposes RW 3 51-510-66-00-6600 AMORTIZATION EXPENSE - DEBT 119,599 51-510-66-00-6X2021 AMORTIZATION EXPENSE - GASB 83 119,599 L&A ONLY: Entry to split amortization expense on bonds and GASB 83 for testing purposes RW 4 51-510-66-00-6600 AMORTIZATION EXPENSE - DEBT 82,445 51-510-66-00-6X2021 AMORTIZATION EXPENSE - GASB 83 82,445 L&A ONLY: Entry to readjust amortization expense on GASB 83 for testing purposes TOTAL 986,813 986,813 April 30, 2021 UNITED CITY OF YORKVILLE, ILLINOIS BRIAN D. LEFEVRE CPA, MBA Partner Brian D. LeFevre, CPA, MBA, is responsible for providing technical services to Sikich's governmental clients in all areas of governmental accounting, auditing, financial reporting, budget development, revenue and expenditure forecasting, and cash and debt management. Brian has participated in hundreds of audits of municipalities and other governmental units since he began his career with Sikich in 1993. He has also been responsible for developing and serving as lead instructor for governmental accounting, auditing and financial reporting training courses internally for the Firm and for the Illinois Government Finance Officers Association (IGFOA). Brian previously served as Chair of the Governmental Report Review Committee of the Illinois CPA Society. SERVICE AREAS • Governmental Audit, Accounting • Governmental Financial Reporting • Police and Fire Pension Accounting Services AFFILIATIONS • American Institute of Certified Public Accountants • Illinois CPA Society, Governmental Report Review Committee • Illinois Government Finance Officers Association • GFOA Special Review Committee • Northern Illinois Alliance of Fire Protection Districts • Illinois Public Pension Fund Association • Aurora Downtown Kiwanis Club, Former Treasurer and Board Member • Greater Aurora Chamber of Commerce Leadership Academy, Class of 1996 • Lord of Life Church, Former Executive Director and Treasurer EDUCATION • Bachelor's Degree in Accounting, Valparaiso University • Master of Business Administration, Northern Illinois University LOCATION: NAPERVILLE OFFICE 1415 W. Diehl Road Suite 400 Naperville, IL 60563 P: 630.566.8505 F: 630.499.5885 brian.lefevre@sikich.com ANTHONY M. CERVINI CPA, CFE Partner-in-Charge, Government Services Anthony M. Cervini, CPA, CFE, is responsible for providing technical services to Sikich’s governmental clients in all areas of governmental accounting, auditing, financial reporting, budget development, internal controls, revenue and expenditure forecasting, and cash and debt management. Anthony has participated in hundreds of audits of municipalities and other governmental entities since beginning his career with Sikich in 2005. He also has been responsible for serving as lead instructor for governmental accounting, auditing, financial reporting, cash management and internal control courses internally and for the Illinois Government Finance Officers Association (IGFOA), Wisconsin Government Finance Officers Association (WGFOA) and Illinois CPA Society. Anthony serves on the GFOA Special Review Committee and the Illinois CPA Society Government Report Review Committee and previously served as a budget reviewer for the Government Finance Officers Association Distinguished Budget Presentation Award. SERVICE AREAS • Governmental Audit, Accounting • Governmental Financial Reporting AFFILIATIONS • American Institute of Certified Public Accountants • Illinois CPA Society Government Report Review Committee GAAP Sub-Chair (2018-2020) • Illinois Government Finance Officers Association • Wisconsin Government Finance Officers Association • GFOA Special Review Committee • Naperville Area Humane Society, Treasurer (2010-2017) • PrimeGlobal Managers’ Leadership Program (2015-2016) EDUCATION • Bachelor’s Degree in Accounting, The University of Iowa • Master of Business Administration, Benedictine University LOCATION: NAPERVILLE OFFICE 1415 W. Diehl Road Suite 400 Naperville, IL 60563 P: 630.566.8574 F: 630.499.8668 anthony.cervini@sikich.com JAMES R. SAVIO CPA, MAS Partner James R. Savio, CPA, MAS, is responsible for providing technical services to Sikich's governmental clients in all areas of governmental accounting, auditing, financial reporting, revenue and expenditure forecasting and cash and debt management. Jim has participated in hundreds of audits of municipalities and other governmental units since he began his career with Sikich in 1995. He has also been responsible in developing and serving as lead instructor for governmental accounting, auditing, financial reporting and cash management courses both internally and externally. Jim serves on the Illinois Government Finance Officers Association's Technical Accounting Review Committee and the Illinois CPA Society Governmental Executive Committee. Jim also serves as a committee member for Sikich's mentoring program and assists in the development and implementation of Sikich's new hire training program. SERVICE AREAS  Governmental Audit, Accounting  Governmental Financial Reporting AFFILIATIONS  American Institute of Certified Public Accountants  Illinois CPA Society, Governmental Executive Committee  Illinois Government Finance Officers Association Technical Accounting Review Committee  Greater Aurora Chamber of Commerce Leadership Academy, Class of 1998 EDUCATION  Master of Accounting Sciences, Northern Illinois University  Bachelor's Degree in Accounting, Northern Illinois University LOCATION: NAPERVILLE OFFICE 1415 W. Diehl Road Suite 400 Naperville, IL 60563 P: 630.566.8516 F: 630.499.5656 jim.savio@sikich.com NICK BAVA CPA, MAS Senior Audit Manager Nick Bava, CPA, MAS, is a senior audit manager at Sikich, where he provides assurance and advisory services to a variety of governmental entities, with a focus on cities, villages , and park districts. He also works with not-for-profit entities including community colleges . He is responsible for providing technical services to Sikich ’s government clients in all areas of governmental accounting, auditing, financial reporting, budget development, internal controls, revenue and expenditure forecasting, and cash and debt management. Acting as the liaison between the client and engagement team, Nick conducts audit engagements, prepares and reviews financial statements, and assesses clients’ business processes . SERVICE AREAS • Governmental Audit, Accounting • Governmental Financial Reporting • Not-for-Profit Audit, Accounting AFFILIATIONS • Illinois Government Finance Officers Association, Conference Planning Committee • Illinois CPA Society • Government Finance Officers Association • Metro West Council of Government • Illinois City/County Management Association EDUCATION • Bachelor’s Degree in Accounting, Illinois State University • Master of Accounting Sciences, Northern Illinois University LOCATION: NAPERVILLE OFFICE 1415 W. Diehl Road Suite 400 Naperville, IL 60563 P: 630.210.3092 F: 630.499.7337 nick.bava@sikich.com State & Local Government Resources STATE & LOCAL GOVERNMENT RESOURCES ANTHONY M. CERVINI CPA, CFE Partner-in-Charge Government Services 630.566.8574 anthony.cervini@sikich.com RAYMOND E. KROUSE JR. CPA Partner-in-Charge Uniform Guidance 630.566.8515 ray.krouse@sikich.com DANIEL A. BERG CPA Partner 630.566.8535 dan.berg@sikich.com BRIAN D. LEFEVRE CPA, MBA Partner 630.566.8505 brian.lefevre@sikich.com CHAD LUCAS CPA Partner 217.862.1724 chad.lucas@sikich.com JAMES R. SAVIO CPA, MAS Partner 630.566.8516 jim.savio@sikich.com FREDERICK G. LANTZ CPA Director Government Services 630.566.8557 fred.lantz@sikich.com DEBBIE CRABTREE CPA Accounting Services Senior Manager Government Employee and Payroll Consultant 630.566.8529 debbie.crabtree@sikich.com NICK BAVA CPA, MAS Senior Audit Manager 630.210.3092 nick.bava@sikich.com LINDSEY FISH CPA Senior Audit Manager 630.210.3142 lindsey.fish@sikich.com TOM SIWICKI CPA Senior Audit Manager 630.566.8433 tom.siwicki@sikich.com MARTHA TROTTER CPA Senior Audit Manager 630.566.8581 martha.trotter@sikich.com LAURA BABULA CPA, MAS Audit Manager 630.566.8410 laura.babula@sikich.com GINA KING MPA Audit Manager 630.566.8561 gina.king@sikich.com SARAH MONTANARI CPA, MAS Audit Manager 630.566.8412 sarah.montanari@sikich.com KELLEN O’MALLEY CPA Audit Manager 630.210.3083 kellen.omalley@sikich.com OTHER RESOURCES KAREN S. SANCHEZ CPA, QPA Partner Resource – Employee Benefits 630.566.8519 karen.sanchez@sikich.com KEN CRANNEY Senior Managing Director – Human Capital Management 508.834.7045 ken.cranney@sikich.com SCOTT KOLBE Senior Creative Director – Marketing & Communications 630.566.8442 scott.kolbe@sikich.com SCOTT WEGNER Partner Resource – Technology Services & Products 630.566.8417 scott.wegner@sikich.com BRAD LUTGEN Partner Resource – Technology Security & Compliance 262.754.9400 brad.lutgen@sikich.com MARY O’CONNOR ASA Partner Resource – Fraud Investigation 312.648.6652 mary.oconnor@sikich.com Government agencies experience increasing pressure to be more effective, efficient and transparent. As a government leader, you know how important it is to find a professional services partner that can strategize, plan and implement solutions to meet the goals of your organization. SERVICES SIKICH PROVIDES: • Accounting, Audit, Assurance & Tax • Business Valuation • Fraud Services for Governments • ERP & CRM Software • Human Capital Management & Payroll • Insurance Services • IT Services • Marketing & Communications • Pension Fund Accounting & Consulting Services • Retirement Planning Whether you represent a general purpose local government or special district, Sikich will help you meet your goals by providing professional guidance in your accounting, marketing, human resources, technology and other advisory functions. Experience unparalleled commitment and high-quality, timely services when you partner with the experts at Sikich. For more than 30 years, we have provided: • A highly skilled staff and management team entirely dedicated to government services • An in-depth understanding of the governmental fiscal, management, operating and regulatory environments • Timely and cost-effective service delivery WHO WE SERVE: Our government clients represent a wide range of industry sectors including: • Counties • Cities • Villages • Townships • Other Special Districts • Pension Plans • Park Districts • Forest Preserve Districts • Public Libraries • Community Colleges • School Districts • Water Authorities • Water Reclamation Districts • State Departments & Agencies ©2021 Sikich LLP. All Rights Reserved.SIKICH.COM877.279.1900 | info@sikich.com ACCOUNTING, AUDIT & TAX SERVICES GOVERNMENT SERVICES ANTHONY CERVINI CPA, CFE PARTNER-IN-CHARGE T: 630.566.8574 E: anthony.cervini@sikich.com TEAM LEADER WHY SELECT SIKICH? Our team works devotedly with units of local government like yours to provide the resources required to help you focus on managing your organization, while we take care of everything behind- the-scenes. SIKICH.COM877.279.1900 | info@sikich.com TITLE HERE ©2020 Sikich LLP. All Rights Reserved. GOVERNMENT SERVICES TAMMY ALSOP CPA, CFE PARTNER E: tammy.alsop@sikich.com CHAD LUCAS CPA PARTNER T: 217.862.1724 E: chad.lucas@sikich.com JIM SAVIO CPA, MAS PARTNER T: 630.566.8516 E: jim.savio@sikich.com BRIAN LEFEVRE CPA, MBA PARTNER T: 630.566.8505 E: brian.lefevre@sikich.com OUR EXPERTS MIKE WILLIAMS CPA PARTNER E: mike.williams@sikich.com DAN BERG CPA PARTNER T: 630.566.8535 E: dan.berg@sikich.com FRED LANTZ CPA DIRECTOR T: 630.566.8557 E: fred.lantz@sikich.com ABOUT SIKICH Sikich LLP is a global company specializing in technology- enabled professional services. With more than 1,000 employees, Sikich draws on a diverse portfolio of technology solutions to deliver transformative digital strategies and ranks as one of the largest CPA firms in the United States. From corporations and not-for- profits to state and local governments, Sikich clients utilize a broad spectrum of services and products to help them improve performance and achieve long-term, strategic goals. Securities offered through Sikich Corporate Finance LLC, member FINRA/SIPC. Investment advisory services offered through Sikich Financial, an SEC Registered Investment Advisor. ANGELA DORN CPA PARTNER E: angela.dorn@sikich.com ©2021 Sikich LLP. All Rights Reserved.SIKICH.COM877.279.1900 | info@sikich.com ORGANIZATION Sikich LLP, a leading professional services firm specializing in accounting, technology, investment banking* and advisory services**, has 1,000+ professionals throughout the country. Founded in 1982, Sikich now ranks within the country’s top 30 largest Certified Public Accounting firms and is among the top one percent of all enterprise resource planning solution partners in the world. From corporations and not-for-profits to state and local governments, Sikich clients can use a broad spectrum of services and products that help them reach long-term, strategic goals. INDUSTRIES Sikich provides services and solutions to a wide range of industries. We have devoted substantial resources to develop a significant base of expertise and experience in: ©2021 Sikich LLP. All Rights Reserved.SIKICH.COM877.279.1900 | info@sikich.com SIKICH TOTAL REVENUE FIRM PROFILE AGRICULTURE CONSTRUCTION & REAL ESTATEAUTOMOTIVE DISTRIBUTION & SUPPLY CHAIN HIGH-TECHGOVERNMENT LIFE SCIENCES NOT-FOR-PROFITMANUFACTURING PRIVATE EQUITY PROFESSIONAL SERVICES SERVICES ACCOUNTING, TAX & ASSURANCE TECHNOLOGY • Business Application • Cloud & Infrastructure • Consulting & Implementation • Security and Compliance • Digital Transformation Consulting ADVISORY • Business Succession Planning • Insurance Services • Forensic and Valuation Services • Human Capital Management & Payroll Consulting • Investment Banking • Marketing & Communications • Retirement Plan Services • Supply Chain • Transaction Advisory Services • Wealth Management STATISTICS 2020 Revenue .....................................................................................................$184.2M Total Partners ...........................................................................................................100+ Total Personnel .....................................................................................................1,000+ Personnel count as of 2020 * Securities offered through Sikich Corporate Finance LLC, member FINRA/SIPC. ** Investment advisory services offered through Sikich Financial, an SEC Registered Investment Advisor. Akron, OH (330) 864-6661 Alexandria, VA (703) 836-1350 Boston, MA (508) 485-5588 Chicago, IL (312) 648-6666 Crofton, MD (410) 451-5150 Decatur, IL (217) 423-6000 Indianapolis, IN (317) 842-4466 Los Angeles, CA (877) 279-1900 Milwaukee, WI (262) 754-9400 Minneapolis, MN (331) 229-5235 Naperville, IL (630) 566-8400 Peoria, IL (309) 694-4251 Princeton, NJ (609) 285-5000 Springfield, IL (217) 793-3363 St. Louis, MO (314) 275-7277 St. Louis, MO (636) 532-9525 Washington, MO (636) 239-4785 ©2021 Sikich LLP. All Rights Reserved. FIRM PROFILE SIKICH.COM877.279.1900 | info@sikich.com CERTIFICATIONS All professional accounting staff with more than one year of experience have earned or are working toward earning the Certified Public Accountant designation. Sikich is a member of the American Institute of Certified Public Accountants’ Governmental Audit Quality Center and the Employee Benefit Plan Audit Quality Center. We adhere to the strict requirements of membership, which assure we meet the highest standards of audit quality. In 2020, Sikich received its 11th consecutive unmodified (“pass”) peer review report, the highest level of recognition conferred upon a public accounting firm for its quality control systems. AWARDS SIKICH IS PROUD TO BE PART OF: PRIMEGLOBAL PrimeGlobal is one of the top five largest associations of independent accounting firms in the world, providing a wide range of tools and resources to help member firms furnish superior accounting, auditing, and management services to clients around the globe. 2017 • Bob Scott’s Top 100 VARs • Accounting Today Top 100 VARs • Vault Accounting Top Ranked • When Work Works Award • WorldatWork Work-Life Seal of Distinction • Microsoft Dynamics Inner Circle and President’s Club • Best Places to Work in Illinois • Milwaukee’s 101 Best and Brightest Companies to Work For® • Best Places to Work in Indiana • Chicago’s 101 Best and Brightest Companies to Work For® • Milwaukee Journal Sentinel Top Workplaces in Milwaukee • Chicago Tribune’s Top Workplaces • Crain’s List Chicago’s Largest Privately Held Companies • Boston’s 101 Best and Brightest Companies to Work For® • National Best and Brightest in Wellness • National Best and Brightest Companies to Work For 2018-2021 • 2021, 2020 Great Place to Work® • 2020, 2019 Oracle® NetSuite 5 Star Award • 2019/2020, 2018/2019 Inner Circle for Microsoft Dynamics • Accounting Today Top 100 Firms - ranked top 30 nationally • Accounting Today Top 100 Value Added Reseller Stars (VARs) - ranked top 10 • Best Places to Work in Illinois • Best Places to Work in Indiana • Milwaukee’s Best and Brightest Companies to Work For® • Chicago’s Best and Brightest Companies to Work For® • Boston’s Best and Brightest Companies to Work For® • Bob Scott’s Top 100 VARs Proposal to Provide Professional Auditing Services to: UNITED CITY OF YORKVILLE, ILLINOIS FOR THE YEARS ENDING APRIL 30, 2022, 2023, AND 2024 DECEMBER 10, 2021 Edward G. Tracy, CPA tracy@seldenfox.com 630.472.9456 619 Enterprise Drive | Oak Brook, IL 60523 1776 Legacy Circle | Naperville, IL 60563 630.954.1400 | www.seldenfox.com TABLE OF CONTENTS TRANSMITTAL LETTER 1 FIRM PROFILE 2 FIRM QUALIFICATIONS & EXPERIENCE 4 PARTNER, SUPERVISORY AND STAFF QUALIFICATIONS & EXPERIENCE 7 SPECIFIC AUDIT APPROAH 9 REFERENCES 14 REQUESTED SERVICES 15 FEE TERMS 16 APPENDIX 17 CONTRACTOR CERTIFICATIONS 17 REFERENCES 18 FEE PROPOSAL 19 ADDENDUM Attached This proposal for professional services contains proprietary information of Selden Fox, Ltd. The nature and extent of our services may be described in more detail in an engagement letter issued after your approval of this proposal. Our proposal is subject to the completion of our customary evaluation of prospective clients called for by professional standards. December 10, 2021 United City of Yorkville Attn: Shanel Gayle, Purchasing Manager 800 Game Farm Road Yorkville, Illinois 60560 Dear Ms. Gayle: We are pleased to submit our response to the request for proposal for professional auditing services for the United City of Yorkville (City) for the years ending April 30, 2022, 2023, and 2024. Based on the details of your audit needs, we are confident that given the opportunity to serve the City, we will meet and surpass your expectations as they relate to work product quality, scheduling, and your overall client service experience. We say this with confidence, because our firm brings experience, expertise, and personal service to each of our clients. One factor that greatly impacts the quality of your relationship with an accounting firm is service, and it is something we at Selden Fox take quite seriously. Utilizing a structure that is unusual in the accounting profession, Selden Fox provides the close, personalized service that is associated with a firm much smaller than ours. In addition, this structure ensures that our highest-level professionals are continuously available to serve clients like you. This unique combination of such high-quality work and individualized service is one of the key characteristics that differentiate our firm from many others. It is indeed a true reflection of the pride we take in giving clients our very best. I would like to convey to you our sincerest desire to serve the United City of Yorkville and our gratitude for this opportunity. If selected to handle your audit, I would be personally committed to provide you superior client service. I look forward to your response to our proposal. Very truly yours, SELDEN FOX, LTD. Edward G, Tracy, CPA Executive Vice President EGT UNITED CITY OF YORKVILLE  2  Firm Profile Selden Fox was founded in 1978 when five partners at a national accounting firm knew their clients needed more. The vision of the firm at that time was based on the philosophy that clients deserve quality work for which national firms are known and the close, personalized service of small firms. This philosophy continues to ring true today, and we are humbled by the growth we have experienced over the years. Independence Selden Fox, as a firm and individually among its various shareholders and officers, is independent of the United City of Yorkville, as defined by generally accepted auditing standards/the U.S. General Accounting Office’s Government Auditing Standards. To our knowledge, there have been no professional relationships with Selden Fox or its members and the City or any of its agencies, its elected officials, and employees for at least the last five years. Selden Fox Client Experience Since its inception, Selden Fox has provided audit, accounting, tax, and consulting services to all types of government entities. Specifically, we serve many municipalities, park districts, and libraries. Having worked with so many government entities, we are sensitive to your unique concerns and know we must be flexible when working with you. As a result of our extensive government experience, the value of the client experience you will be provided when working with Selden Fox includes the following components. Accessible Efficient Proactive Personal •Access to the most senior professionals at the firm •Save you and your organization time and money with efficient service and practical advice •Communicate proactively, more than an annual engagement •Go beyond the traditional role of accountant, providing personal service UNITED CITY OF YORKVILLE  3  Firm Profile (continued) What Our Clients Say…. Based on a recent client survey, Selden Fox clients had the following testimonials to share regarding their experience working with Selden Fox. “Selden Fox is very thorough with the audit. They are very diligent. They are very helpful. They go above and beyond what is expected of them.” – Business Manager, Government Entity “When working on our audit Selden Fox was clearly knowledgeable, professional and thorough. They answered questions we had during the process and were very clear about an area that needed addressing. Additionally, they shared great information with our Board of Trustees when the audit was complete and answered any questions they had. Having worked with Selden Fox for several years now after working with another company that was less efficient and professional, I appreciate Selden Fox’s approach and hope to continue working with them for many years to come.” – Director, Government Entity “Our organization has been a client of Selden Fox for many years. We are very satisfied with the quality of the firm’s work and especially with the responsiveness of the firm’s personnel. The firm has assisted us with issues that go beyond the financial statements. It has been a very worthwhile professional relationship.” – Director of Administration and Operations, Nonprofit Organization “Selden Fox is very professional and thorough in their work and services. The staff was very easy to work with and very helpful.” – President, Private School “The employees at Selden Fox, from top down, are all very personable and easily reachable. They have been very informative in a variety of situations. All of the workers we have dealt with are also very sensitive to our specific timing review dates and when reports are needed.” – Executive Director, Nonprofit Organization “Selden Fox has provided financial audit and tax services for us for about 15 years. The people, services and knowledge has been outstanding, but what I value most of all is the always present willingness to find ways to help solve complex domestic or international challenges, whether they be corporate structure related, tax related or financial issues. Selden Fox’s focus has always been on finding the best, most efficient and cost-effective solution.” – CFO, Technology Company UNITED CITY OF YORKVILLE  4  Firm Qualifications & Experience Today, the firm has nearly 70 employees, including 60 professional staff – 33 of whom are CPAs, all working out of our Oak Brook office. Opting not to engage any publicly held entities, we focus on servicing governmental entities, nonprofit organizations, and privately held businesses. Our offerings include audit and assurance, tax, accounting solutions, and general consulting services. Government Experience We perform audits of financial statements for numerous municipalities, other local governments, and state and federal government grant programs. In fact, over the last 40 years, Selden Fox has conducted more than 600 governmental audits and served more than 80 different governmental entities, many of which have obtained and hold the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting. Currently, we serve more than 40 different governmental agencies. This experience makes us uniquely qualified to meet your auditing needs. Because we have been and continue to be committed to the governmental sector, Selden Fox has cultivated a sizable and highly qualified governmental audit staff. All the firm’s governmental audit staff have fulfilled the training requirements necessary to meet governmental audit standards and standards for the Single Audit Act. In addition, the staff completes our firm’s in-house governmental training program annually. Selden Fox officers have served on the Illinois CPA Society’s Governmental Report Review Task Force, act as reviewers for the Government Finance Officers Association Certificate of Achievement program and are members of the Government Finance Officers Association and the Illinois Government Finance Officers Association. We are also a member of the American Institute of Certified Public Accountants (AICPA) Governmental Audit Quality Center, a demonstration of our commitment to quality in the performance of governmental audits. As a member, we have access to resources on the latest developments in accounting, auditing, and the various rules and regulations that affect governmental audits. As such, we are at the forefront of any new accounting and reporting issues affecting local governments. We feel that part of our responsibility as auditors is to make sure our clients are aware of these issues and how they may affect them. We accomplish this in several ways, not only through our management letter issued with each audit, but also via a bi-weekly electronic newsletter highlighting topics of interest for local governments and privately held businesses, as well as regular correspondence with our clients. UNITED CITY OF YORKVILLE  5  Firm Qualifications & Experience (continued) Peer Review As part of our continuing membership in the American Institute of Certified Public Accountants (AICPA), as well as the AICPA’s Center for Audit Quality (CAQ), Governmental Audit Quality Center (GACQ), and Employee Benefit Plan Audit Quality Center (EBPAQC), we are required to undergo a peer review every third year. Peer reviews involve a rigorous study by an independent accounting firm of a member firm’s quality control. Areas examined include leadership responsibility within the firm, relevant ethical requirements, acceptance and continuance of clients and specific engagements, human resources, engagement performance, and monitoring. Having completed our fourteenth peer review conducted through the National Peer Review Committee of the AICPA, we are proud to report that we received the highest ranking possible – an opinion that we meet all of the quality control and professional standards established by the AICPA. It is a true testament to the quality of work we consistently deliver to our clients. This is a rare accomplishment, even among national firms. A copy of our most recent peer review report is provided on the next page. Our Peer Review included a review of governmental engagements. UNITED CITY OF YORKVILLE  6  Firm Qualifications & Experience (continued) Peer Review (continued) UNITED CITY OF YORKVILLE  7  Partner, Supervisory and Staff Qualifications & Experience Perhaps more than anything else, the success and personalization of an engagement is dependent upon the experience, capabilities, and dedication of the engagement team members. In addition to having a long history of serving governmental entities and a highly qualified governmental audit staff, we have yet another advantage when it comes to providing you with the right engagement team, a high retention rate among our professionals. On our governmental audit staff, our six officers and managers have been with Selden Fox an average of more than 16 years. Thus, when we talk about our experience, we’re not just talking about some of our professionals. We are talking about a core group of professionals at the top of the firm. Likewise, when we assign individuals to your engagement, we can select those individuals with the experience, capabilities, and personal styles that best match your needs. If selected by the City our engagement team will consist of a shareholder—Edward Tracy, who will serve as the project manager in the first year; a quality control officer; a senior auditor; and two associate auditors. Edward G. Tracy, CPA | Executive Vice President and Shareholder Ed joined the audit department of Selden Fox in 1988. Now a shareholder, Ed heads the firm’s governmental audit practice. Committed to serving the governmental sector throughout his career, Ed has designated government entities as a long-term area of personal specialization, working with municipalities, park districts, townships, and special districts. He has personally supervised the following government engagements (audits unless otherwise indicated) in the last three years:  Bartlett Park District  Berkeley Park District (compilation)  Bloomingdale Park District  Blue Island Public Library  Brookfield, Village of  Calumet Park, Village of  Cary, Village of  Forest View, Village of  Hanover Park Park District  Joliet Park District  Kenilworth Park District  Lemont Township  Niles, Village of  Northbrook Public Library  River Forest Park District  Riverside Township  Roselle Park District  Vernon Hills, Village of  Wayne, Village of  West Dundee, Village of  Westchester Park District  Wheatland Township  Winfield Township UNITED CITY OF YORKVILLE  8  Partner, Supervisory and Staff Qualifications & Experience (continued) Edward G. Tracy, CPA | Executive Vice President and Shareholder (continued) The remaining balance of Ed’s practice is primarily working with nonprofit organizations. A majority of his practice is audits, although he often provides full service to his clients taking responsibility for tax compliance matters. Ed received his bachelor’s degree in accounting from the University of Illinois. He is a member of the AICPA, the Illinois CPA Society, and the Illinois Government Finance Officers Association. He has served on the Illinois CPA Society’s Government Report Review Task Force and is a reviewer in the Government Finance Officers Association Certificate of Achievement Program. Ed has also been an instructor for the Illinois CPA Society’s Government Report Review Task Force training and has written articles on auditing government entities for both the Illinois Association of Park Districts and the Township Officials of Illinois member publications. Outside the office, Ed enjoys spending time with his wife and four children, including triplets. An avid Chicago Cubs and Bulls fan, he enjoys golfing and finds time to coach and participate with his kids in various sports and activities in the community. Peggy L. Brady, CPA | Senior Vice President As a member of the Selden Fox Auditing and Assurance group, Peggy performs independent reviews of financial statements, audit reports, and high-risk areas for the firm’s clients. She develops and conducts continuing education curriculum for the firm to provide technical guidance and assistance. Prior to joining Selden Fox in 2012, Peggy worked at a national firm for more than 10 years, most recently serving as a director of audit and accounting. In this position, and through assurance and consulting engagements, she gained managerial experience and technical expertise in a variety of industries. She completed her undergraduate studies at Augustana College earning a bachelor’s degree in accounting and business administration. Peggy went on to study at DePaul University and was awarded a master’s degree in business administration. Peggy is a member of the AICPA and the Illinois CPA Society. She also is an AICPA Not-for-Profit Section member, as well as a member of the Accounting Principles Committee with the Illinois CPA Society. Outside of work, Peggy enjoys spending time with her husband and two daughters and being involved with their extracurricular activities and school. She is a co-troop leader and volunteer with Girl Scouts of Greater Chicago and Northwest Indiana. UNITED CITY OF YORKVILLE  9  Specific Audit Approach We have conducted internal and external audits and reviews that literally number in the thousands. Yet, for each one of those, we have personalized our approach to focus on those areas that represent the most significant risks to each client. This approach destroys the myth that one audit is just like the next. The primary objective in our risk-based audit approach is to gain an understanding of our client, its environment, and its existing controls in order to identify the greatest risk areas from the onset of the audit. This understanding means we can focus on those areas and identify the relevant link between the assessed risks and the nature, timing, and extent of the audit performed. This tailored approach means our clients receive a highly efficient, focused, and simplified audit; save administrative time of its staff; and acquire timely advice and answers. We also believe in completing all audit work at the client’s offices, if possible. This approach allows for effective communication through the end of the audit, as well as greater efficiency in wrapping- up the process. We will conduct a closing meeting at the conclusion of fieldwork to discuss the audit results. The percentage of time to be put in on the audit by level of personnel is typically expected to be as follows: Partner/Manager 15% Senior Accountant 35% Staff Accountants 50% Audit Procedures Our audit procedures will be divided into two phases, preliminary fieldwork and on-site fieldwork (substantive procedures). We anticipate performing preliminary procedures in April for two to three days, at a mutually agreeable time but at least three weeks prior to the start of fieldwork. Estimated hours by level of professional personnel for this phase is as follows: Partner/Manager 4 hours Senior Accountant 24 hours Staff Accountant 24 hours The Preliminary Fieldwork phase typically includes:  Meet with Finance Director and City Manager to discuss our approach to the audit and tasks to be performed by the City’s personnel.  Review minutes of Board meetings to determine and understand recent history and impact on audit. UNITED CITY OF YORKVILLE  10  Specific Audit Approach (continued) Audit Procedures (continued)  Provide management with a list of items needed to complete the substantive phase of the audit.  Obtain permanent file documentation, to the extent available, including but not limited to the following: 1. Financial and personnel policy manuals, including the City’s investment policy. 2. Current year appropriation ordinance and tax levy ordinance, and the agency tax rate reports received from the county for the two most recent tax years. 3. Debt agreements outstanding, including schedule of future maturities. 4. Latest actuarial valuations performed for the Illinois Municipal Retirement Fund (IMRF), Police Pension Plan, Firefighters’ Pension Plan, and Other Postemployment Benefit Plan. 5. Grant agreements awarded or expended during the fiscal year. 6. All significant outstanding contractual commitments.  Obtain an understanding of the City’s accounting systems and related internal controls and perform a walkthrough of significant types of transactions. We anticipate the key accounting systems will include cash receipts, revenue recognition, purchasing and cash disbursements, utility billing, and payroll.  Obtain a preliminary schedule of expenditures of federal awards (SEFA) to identify federal program(s) to be tested under Uniform Guidance.  Test key controls identified within the accounting systems, to determine extent of reliance that may be placed on these controls in designing substantive procedures and to identify areas in which established controls are not being followed or additional controls are needed. These controls will be tested by taking a sample of transactions occurring throughout the year and verifying that expected control procedures have been followed. We make sure to include all significant operational segments within our testing and ensure testing done is in accordance with Uniform Guidance requirements. We will expand our testing should the results from our original sample contain exceptions. We will also examine key reconciliations throughout the year.  Perform preliminary analytical procedures to identify the major funds, significant account balances, and major functions.  Conduct interviews with relevant City department heads in compliance with auditing standards related to the consideration of fraud in a financial statement audit. Correspond with Board members, allowing them the opportunity to voice their concerns about potential fraud or irregularities. UNITED CITY OF YORKVILLE  11  Specific Audit Approach (continued) Audit Procedures (continued)  Prepare and send confirmations to: 1. Financial institutions regarding cash balances on hand and debt liabilities owed, 2. Investment firms regarding the balances in those accounts, 3. Attorneys to discuss contingent matters, and 4. Grantor agencies to verify conditions and terms of grant agreements. After completing our preliminary procedures, we will design our substantive procedures to provide sufficient audit evidence to allow us to render an opinion on the City’s financial statements. We anticipate spending approximately two weeks on site for this phase of the audit in early August, at a time that is mutually agreeable with the City. The estimated hours by level of professional personnel for this phase typically is as follows: Partner/Manager 30 hours Senior Accountant 90 hours Staff Accountants 120 hours The On-Site Fieldwork phase typically includes:  Obtain year-end reconciliations for all cash and investment accounts. Confirm balances with financial institutions and test reconciling items for accuracy and completeness. Reconcile investment income to monthly investment statements.  Confirm or vouch online various tax receipts with the county and the state of Illinois. Determine amounts received within recognition period subsequent to year end to recompute receivable balances on state tax and intergovernmental revenues. Obtain current year’s property tax levy and recompute receivable and deferred inflows balances on April 30.  Obtain client analysis of prepaid items and vouch cash outlay to supporting documentation. Recompute percentages used to determine prepaid balances on April 30.  Obtain detail of all capital asset additions and disposals during the year and vouch on a test basis to supporting documentation. Recompute depreciation expense on a test basis. Obtain detail of capital outlay expense to identify potential capital asset additions.  Review disbursement activity subsequent to year end to identify additional liabilities as of April 30.  Confirm debt activity with third parties and reconcile current year principal and interest payments to debt agreements. UNITED CITY OF YORKVILLE  12  Specific Audit Approach (continued) Audit Procedures (continued)  Obtain census data provided to actuaries for IMRF and police pension plans, and other postemployment benefit plan(s). Verify information on a test basis to supporting payroll and personnel records. Obtain actuarial valuation and review actuarial assumptions for reasonableness. Obtain SOC 1 Type 2 Report from IMRF on the operating effectiveness of IMRF’s controls over the allocations of additions and deductions to employer accounts and consider the impact of any findings on the City’s financial reporting.  Review assumptions used in actuarial valuations for reasonableness, taking into consideration historical and expected future performance.  Reconcile fund balances to the prior year annual comprehensive financial report. Review ending fund balances and identify deficit fund balances for further review and report disclosure. Analyze governmental funds’ fund balance restrictions, commitments, and assignments.  Perform analytical procedures on revenue and expense accounts by comparing actual results to the budget. Discuss significant variances with client and vouch client representations to supporting documentation.  Reconcile significant tax and intergovernmental revenues to state and county websites, or third-party confirmations as needed.  Reconcile payroll expense and accruals for payroll and compensated absences to quarterly payroll tax returns and year end payroll registers, respectively.  Review possible contingent liabilities through confirmation with attorneys, examination of attorneys’ invoices, and discussions with staff. Analyze construction contracts in effect to determine commitments at year end.  Additional procedures will be determined after consideration of the results of our preliminary procedures. Technology Used In completing our audits, we utilize the latest in software for public accounting firms – ProSystem fx Engagement and Caseware IDEA (IDEA). ProSystem fx Engagement is a trial balance database audit program which integrates with Microsoft Excel and Word documents. All work papers are created and prepared electronically and stored within an electronic client folder. The report’s financial statements are prepared in Excel, with all balances automatically linked to the trial balance database through integration features, providing additional efficiencies in the audit process. UNITED CITY OF YORKVILLE  13  Specific Audit Approach (continued) Technology Used (continued) IDEA is a data mining and extraction tool. In addition to some of the more common audit retrieval tools, IDEA also improves audit efficiency and effectiveness using the following functions:  Sampling, including planning, selection, and evaluation for systematic, random, stratified random, monetary unit, and attribute sampling plans.  Field manipulation that allows field to be appended for calculations and recomputations.  Field statistics which display and print statistics about any numeric or date field in the file. These systems, along with an online portal that can be used for transferring files, and our secure messaging platform provide us the opportunity to strive to the extent possible for a paperless and secure operation during the audit process. Proposed Timeline October: Final Reports Financial statements and reports delivered by October 15 of each year. September: Draft Reports Electronic copies of draft ACFR, Single Audit (if required), TIF Report, and Board Communication Letter provided to the City no later than Steptember 15. August: Audit Fieldwork Team to be on-site at the City at mutually agreed upon dates with fieldwork completed no later than August 15. April: Preliminary Fieldwork & Planning Preliminary fieldwork will include gaining an understanding of the City's internal control structure, reviewing Board meeting minutes, and preparing confirmations. We would provide the City a list of all schedules to be prepared by the City prior to the audit. UNITED CITY OF YORKVILLE  14  References Current Government Clients The following is a list of current government clients. See certifications section for additional references. Agency Initial Year of Service Client Contact Telephone Number Municipalities: Brookfield* 2020 Doug Cooper 708.485.1166 Calumet Park 2003 Teri Raney 708.926.7402 Cary* 2015 Michael Ducharme 847.639.0003 Forest View 2002 Mark Masciola 708.788.3429 Niles* 2016 Kent Oliven 847.588.8031 Vernon Hills 2021 Anne Fairbairn 847.367.3700 Wayne 2010 Howard Levine 630.584.0259 West Dundee* 2005 David Danielson 847.551.3800 Park Districts: Addison* 2009 Dennis Mesching 630.233.7275 Bartlett* 2021 Eric Leninger 630.540.4812 Berkeley 2008 Arthur Schenone 847.895.9588 Bloomingdale* 2020 June Fergus 630.529.9184 Hanover Park 1980 Bob O’Brien 630.837.2468 Kenilworth 2019 Johnathan Kiwala 847.251.1691 Lombard* 2008 Andrea Chiappetta 630.627.1281 Roselle* 2008 Nicole Orlandino 630.894.1048 Westchester 2005 David Brink 708.865.8200 Special Districts: Berwyn Public Health District 2005 David Avila 708.788.6600 Berwyn Township 2005 David Avila 708.788.6600 Lemont Township 2001 Michael Shackel 630.257.2522 Northbrook Public Library 2016 Anna Amen 847.272.6229 Riverside Township Salt Creek Sanitary 2014 2004 Vera Wilt Deborah Seaton 708.442.4400 630.832.3637 Wheatland Township Winfield Township 2014 2018 Carolyn Rominger Nicole Prater 630.717.0092 630.231.3591 * Received GFOA Certificate of Achievement UNITED CITY OF YORKVILLE  15  Requested Services Annual Audit We will perform the annual audit of the financial statements of United City of Yorkville in accordance with generally accepted auditing standards and issue an opinion on the financial statements addressed to the City for the years ending April 30, 2022, 2023, and 2024. Additionally, we will prepare the TIF assurance letter for the City’s TIF Districts. We will also provide a separate report in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), if required; and an “in-relation-to” opinion on the Consolidated Year-end Financial Report (CYEFR) in accordance with the 30 ILCS 708 Grant Accountability and Transparency Act, if required. Additional Reports We will prepare and file the annual supplemental report by the Office of the Comptroller of the State of Illinois. Management Letter We will consider the financial records and related internal controls in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. We will prepare a detailed letter of comment on internal controls and, if applicable, other recommendations for improvement. Communication to the Board of Commissioners We will prepare a letter providing additional information regarding the scope and results of the audit as set forth in the auditing standards. Such information will include all audit adjustments and an immediate written report of all irregularities and illegal acts or indications of illegal acts of which we become aware to the Finance Director and City Manager. Attendance at Board or Audit Committee Meetings We are available to attend board or committee meetings to discuss audit results and any recommendations for improvement. Additionally, we are available to meet with staff to discuss final adjustments. UNITED CITY OF YORKVILLE  16  Fee Terms Our fees are based on actual time spent rendering services at standard professional hourly rates, which are related to the level of experience and training of the individuals assigned. Our professional fees (all-inclusive maximum price) for the audit work are outlined in Certifications section (see page 19). Our proposed fee assumes that:  The accounting records and related documentation will be adequate and up-to-date with accounts properly reconciled.  Receivables, property, and equipment depreciation schedules and investment activity and allocation to various funds’ schedules (i.e., accounting projects) are all current and up-to-date.  Our audit staff will receive maximum assistance in retrieving documents and in preparing confirmation requests and required schedules. It should also be noted that occasionally, because of unexpected happenings or unanticipated events, it becomes necessary to charge more than budgeted. In our experience, these are rare events, and such charges are not done without client’s concurrence. Our proposed fee will be the City’s cost unless otherwise mutually agreed. We issue progress billings, usually monthly, for services rendered and invoices are payable upon presentation. In addition to the audit, we are available throughout the year to answer questions as they arise, and indeed encourage the City to pose those questions to us. Time spent on such inquiries will not be billed unless it is necessary for us to research the question and/or provide a memo of our findings or recommendations. Services rendered outside the scope of the audit will be provided at an hourly discounted rate. Our Investment As part of our investment in a long-term relationship with you, all review and preparation work related to the transition in accounting firms will be absorbed by our firm. This work entails discussions and review of workpapers with predecessor auditors; preparation of our permanent files, including system and internal control documentation; initial drafting of our audit planning document; and first year costs relating to report preparation. The value of this initial investment that will not be billed to the City is approximately $5,000. 17 APPENDIX CONTRACTOR CERTIFICATIONS 1. Insurance. The undersigned certifies that it has all insurance coverages required by law or would normally be expected for the work to be performed and a copy shall be filed with the City upon request by the City for approval by the City. 2. The undersigned; A. Certifies that it is not barred from bidding or contracting with the City as a result of a violation of either Paragraph 33E-3 or 33E-4 of Act 5, Chapter 720 of the Illinois Complied Statutes regarding criminal interference with public contracting, and B. Swears under oath that it is not delinquent in the payment of any tax administered by the Illinois Department of Revenue as required by Chapter 65, Act 5, paragraph 11-42.1 of the Illinois Complied Statutes, and C. States that is has a written sexual harassment policy as required by the Illinois Human Rights Act (775 ILCS 5/2-105(A) (4) a copy of which shall be provided to the City upon request, and D. Agrees to comply with the requirements of the Illinois Human Rights Act regarding Equal Employment Opportunities as required by Section 2-105 of the Illinois Human Rights Act (775 ILCS 5/2-105) E. Agrees to comply with the civil rights standards set forth in Title VII of the Civil Rights Act as mandated in Executive Order No. 11246, U.S.C.A. Section 2000e n.114 (September 24, 1965) 3. All work under this contract shall be executed in accordance with all applicable federal, state, and City laws, ordinances, rules and regulations which may in any manner affect the performance of this contract. Date: December 10, 2021 Contractor: Selden Fox Ltd. By: Edward G. Tracy, CPA Title: Executive Vice President 18 REFERENCES * Received GFOA Certificate of Achievement ORGANIZATION Village of Cary * ADDRESS 655 Village Hall Drive CITY, STATE, ZIP Cary, IL 60013 PHONE NUMBER 847.639.0003 CONTACT PERSON Michael Ducharme, Director of Finance DATE OF PROJECT We have handled the annual audit for Cary since fiscal year 2016. ORGANIZATION Village of Niles* ADDRESS 1000 Civic Center Drive CITY, STATE, ZIP Niles, IL 60714 PHONE NUMBER 847.588.8031 CONTACT PERSON Kent Oliven, Finance Director DATE OF PROJECT We have handled the audit for Niles since fiscal year 2016. ORGANIZATION Village of West Dundee* ADDRESS 102 S. 2nd Street CITY, STATE, ZIP West Dundee, IL 60118 PHONE NUMBER 847.639.0003 CONTACT PERSON David Danielson, Finance Director DATE OF PROJECT We have handled the audit for West Dundee since fiscal year 2005. ORGANIZATION Village of Forest View ADDRESS 7000 46th Street CITY, STATE, ZIP Forest View, IL 60402 PHONE NUMBER 708.788.3429 CONTACT PERSON Michael Dropka, Village Administrator DATE OF PROJECT We have handled the audit for Forest View since fiscal year 2003. ORGANIZATION Village of Brookfield* ADDRESS 8820 Brookfield Ave. CITY, STATE, ZIP Brookfield, IL 60501 PHONE NUMBER 708.563.4800 CONTACT PERSON Doug Cooper, Finance Director DATE OF PROJECT We have handled the audit for Summit since fiscal year 2020. 19 FEE PROPOSAL SCHEDULE OF PROFESSIONAL FEES FOR THE AUDIT OF THE FINANCIAL STATEMENTS AS OF APRIL 30TH FOR THE FISCAL YEARS LISTED BELOW: United City of Yorkville audit: 2022 2023 2024 2025 2026 $33,500 $34,500 $35,000 $36,000 $36,500 Police Pension audit: 2022 2023 2024 2025 2026 $2,900 $2,900 $2,900 $2,900 $2,900 TIF Compliance reports: 2022 2023 2024 2025 2026 $600 $650 $650 $700 $750 Single Audit (if required) 2022 2023 2024 2025 2026 $4,500 $4,600 $4,700 $4,800 $4,900 SCHEDULE OF PROFESSIONAL FEES FOR ADDITIONAL SERVICES, Quoted Hourly Rates for the Fiscal Years listed below: 2022 2023 2024 2025 2026 Partner $330 $335 $335 $340 $340 Manager $220 $225 $225 $230 $230 Supervisor $175 $180 $185 $190 $190 Staff $135 $140 $140 $145 $145 Clerical $80 $85 $85 $90 $90 Firm Name: Selden Fox, Ltd. Address: 619 Enterprise Drive, Suite 100 Oak Brook, IL 60523 Signature Date: 12/10/2021 Printed Name: Edward G. Tracy, CPA Title: Executive Vice President Phone Number: 630.954.1400 REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 A.IMPORTANT INSTRUCTIONS TO BIDDERS This addendum must be read, signed and dated by the bidder and included with the bid documents submitted by the bidder on or before the bid closing date and time. Failure to include this addendum with the bid documents may result in bid rejection. Bidder will carefully note the inclusion of this addendum on the bid form. B.ATTACHMENTS TO THIS ADDENDUM: 1.United City of Yorkville – Audit Journal Entries C. CHANGES: D.ADDITIONS: E.DELETIONS: F.SCHEDULE: G.CLARIFICATIONS: 1.Question - The RFP includes a Single Audit as part of scope. Did the City require a Single Audit for 4/30/21 due to CRF (or other) funding? If not, when was the last time a Single Audit was required? Response - Yes 2.Question - Have there been any significant changes in personnel or other changes in internal control or operations since the last audit? Response - No 3.Question - Approximately how many bank and investment accounts are there? Response - 10 bank accounts and 5 investment accounts. 4.Question - The 2021 report includes a subsequent event note on a new bond issue. Are any significant, additional debt issuances currently planned? Response - We are currently in the process of refunding the 2011 Ref Bonds in the Sewer Fund and issuing $1M in new money for a total of $5.155M. The final bond ordinance is slated to be approved by Council on December 14, 2021 with the closing to occur in early January 2022. 5.Question - Does the City maintain all capital asset records, or is auditor assistance needed? REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 Response - Yes, the City maintains all capital asset records. 6.Question - The RFP references three TIFs. Based on a review of the Comptroller website, it was not clear if the Downtown TIF II fund has yet to reach the revenue level to trigger an audit requirement. Has it exceeded the $100,000 cumulative revenue mark yet? Response - The Downtown TIF II Fund will exceed the $100,000 cumulative revenue mark by the end of the current fiscal year (FY 2022). 7.Question - What were the fees for the 2021 audit for each of the components requested in the RFP fee schedule? Response - UCOY Audit - $32,200 Police Pension Audit - $2,800 TIF Compliance Reports - $560 Single Audit (if required) - $3,700 Question - Were there any unusual or one-time elements of the 2021 fee that will not be expected to impact 2022 and beyond? Response - No. 8.Question- Please also clarify that no auditor assistance is needed with preparing the MD&A or statistical sections (beyond the statistical schedules that flow directly from the financial statements). Response - Historically our auditors have updated the net position, changes in net position, fund balance/change of fund balance in gov funds and pledged revenue sections of the stats section, since it flows directly from the financials. The City updates the rest, including the MD&A. 9.Question - Has the City begun assessing the impact of the new lease standard (GASB 87)? Response - Yes, on a preliminary basis. 10.Question - How many leases (both lessee and lessor) does the City have? Response - Two, pertaining to copier and managed print services. 11.Question - Have there been any disagreements or difficulties with recent audits? Response - No. 12.Question - Will the current audit firm be allowed to bid again or is rotation being required at this time? Response - The current audit firm can bid again. REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 13.Question - Are there any aspects of the relationship with your current auditors that you would like to see improved? Response - No. 14.Question - Is the previous auditor bidding on the engagement or is this a mandatory rotation Response - Please see answer for # 12. 15.Question - How long were the auditors present at the City for preliminary and final fieldwork? Response - Day or two for preliminary, one to two weeks for final fieldwork. 16.Question - How many auditors are usually in the field? Response - 1 to 2 for preliminary, 2 to 3 for final fieldwork. 17.Question - Does the City anticipate expending greater than $750,000 in Federal funds during the period covered by the request for proposal? Response -Yes, Due to the receipt of ARPA funds. 18.Question - Does the audit firm maintain any information for the City? (i.e. capital assets, long term debt)? Response - No. 19.Question - How many journal entries were proposed by the auditing firm for the FY2021 audit? Would the City be willing to provide the journal entry listing? Response - Four, please find the journal entries attached. 20.Question - Does the Village prepare all accrual entries for the audit? Response - Yes. 21.Question - What were the fees for the FY2021 audit? Response - Please see answer from # 7. 22.Question - On page 5 of the request for proposal, regarding the indemnification paragraph, the AICPA Code of Professional Conduct stipulates an auditor’s independence would be impaired if the auditor indemnifies a client for damages, losses or costs arising from lawsuits, claims or settlements that relate, directly or indirectly, to the client’s acts (ET Section 1.228.020).  We believe the indemnification provision, which appears to include the auditor’s indemnification of client for client’s acts would result in the impairment of independence of any auditor.  Would you like us to include this language in our proposal? Response – Yes, please include in proposal. REQUEST FOR PROPOSAL AUDITING SERVICES ADDENDUM #1 December 7, 2021 22.Question - With the Library being audited as a separate component in accordance with GASB Statement No. 61, would the City prefer a separate fee be itemized in our proposal for these services? Response – No, historically the Library Fund has been reported as a fund of the City (special revenue) instead of a component unit, as its board is appointed by the Mayor, with Council consent. H.ACKNOWLEDGMENT The Bidder acknowledges receipt of this Addendum and understands its content to the Bid Documents. I.SIGNATURE AND DATE Authorized Signature Date 12/10/2021 Audit Journal Entries AJE Account Account #Number Description Debit Credit 1 01-000-13-00-1380 GRANT RECEIVABLE 18,060 01-000-41-00-4170 STATE GRANTS 18,060 2 01-000-13-00-1339 A/R - VIDEO GAMING TAX 19,887 01-000-40-00-4055 VIDEO GAMING TAX 19,887 Entry to adjust FY2021 Video Gaming Accrual to actual at year-end 3 51-000-18-00-1880 ASSET RETIREMENT OBLIGATIONS 6,296,555 51-000-27-00-2780 ASSET RETIREMENT OBLIGATIONS 6,379,000 51-510-66-00-6600 AMORTIZATION EXPENSE - DEBT 82,445 CLIENT PROPOSED: Entry to adjust GASB 83 items to adjust for current cost focus 4 52-000-18-00-1870 DEFERRED OUTFLOWS - OTHER POST-EMPLOYMENT BENEFITS 15,717 52-000-20-00-2010 OPEB LIABILITY - OTHER POST-EMPLOYMENT BENEFITS 14,389 52-000-29-00-2970 DEFERRED INFLOWS - OTHER POST-EMPLOYMENT BENEFITS 6,468 52-520-67-00-6X2021 PENSION EXPENSE - OPEB 5,140 51-000-18-00-1870 DEFERRED OUTFLOWS - OTHER POST-EMPLOYMENT BENEFITS 26,101 51-000-20-00-2010 OPEB LIABILITY - OTHER POST-EMPLOYMENT BENEFITS 34,934 51-000-29-00-2970 DEFERRED INFLOWS - OTHER POST-EMPLOYMENT BENEFITS 10,388 51-510-67-00-6X2021 PENSION EXPENSE - OPEB 19,221 POST-DRAFT: Entry to record OPEB Activity for Water and Sewer Funds TOTAL 6,483,126 6,483,126 - April 30, 2021 ALL AJEs RECORDED AS NOTED ABOVE. NO PASSED AJEs FROM THE AUDIT. UNITED CITY OF YORKVILLE, ILLINOIS CLIENT PROPOSED: Entry to record receivable at year end for ILETSB Reimbursement for Police Training L&A Only Entries AJE Account Account #Number Description Debit Credit RW 1 01-000-41-00-4160 FEDERAL GRANTS 784,715 01-000-41-00-4X2021 FEDERAL GRANTS - CARES 784,715 L&A ONLY: Entry to reclassify grants for testing purposes RW 2 25-225-92-00-8000 PRINCIPAL PAYMENT 54 25-225-92-00-8050 INTEREST PAYMENT 54 L&A ONLY: Entry to split principal and interest expenses for testing purposes RW 3 51-510-66-00-6600 AMORTIZATION EXPENSE - DEBT 119,599 51-510-66-00-6X2021 AMORTIZATION EXPENSE - GASB 83 119,599 L&A ONLY: Entry to split amortization expense on bonds and GASB 83 for testing purposes RW 4 51-510-66-00-6600 AMORTIZATION EXPENSE - DEBT 82,445 51-510-66-00-6X2021 AMORTIZATION EXPENSE - GASB 83 82,445 L&A ONLY: Entry to readjust amortization expense on GASB 83 for testing purposes TOTAL 986,813 986,813 April 30, 2021 UNITED CITY OF YORKVILLE, ILLINOIS