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OTHERS PRESENT: B.MURPHY, ADMINISTRATOR; J.HARVEY, ATTORNEY; M.GIBAS, VILLAGE CLERK; D.WOLD, ENGINEER; A.PERSONS, PUBLIC WORKS DIRECTOR; J.PROULX, PLANNING DIRECTOR; R.KACZANKO, IT DIRECTOR; K.GOSKA, BUILDING OFFICIAL; AND J.KONOPEK, CHIEF OF POLICE. CALL TO ORDER, ROLL CALL, PLEDGE Mayor Collins called the meeting to order at 7:00 p.m. Roll call was taken, all Trustees were present. Mayor Collins led the Pledge of Allegiance. There were approximately 300 persons in the audience. PRESIDENTIAL COMMENTS Mayor Collins welcomed everyone and asked that everyone silence their cell phones. TRUSTEES COMMENTS Trustee Lamb: x Encouraged everyone to attend the meeting in October when the Audit is presented. x Encouraged everyone to take a look at the Village’s Strategic Plan that is online. Trustee O’Rourke stated he knows the last time it was brought up that it was decided that it wasn’t necessary to have a formal process for adding items to the Agenda, but since there are new Trustees he wanted to see how they felt. Trustee Wojowski: x Stated that he was starting to swing Trustee O’Rourke’s way. x Welcomed everyone. Trustee Larson: x Stated that in regards to Trustee O’Rourke’s question that she would be in favor of having a workshop to discuss. x Thanked everyone for coming to the meeting and encouraged everyone to move forward with kindness. Trustee Newton thanked Brian Murphy, Allen Persons, and Dave Countryman for helping a resident restore his cable TV service over the weekend. Trustee O’Rouke asked since there were two others that agreed with him, will the topic of a formal policy be on a workshop agenda. Administrator Murphy reminded everyone that there is a policy that was stated by the Mayor for Trustees to get an item on the Agenda, put the request in writing for the Mayor’s consideration. If the Board wants the topic on the agenda, he will place it on a future agenda. 6 Village of Plainfield Meeting Minutes – September 18, 2017 Page 2 PUBLIC COMMENTS (3-5 minutes) There were 30 public comments made supporting the Plainfield Community Center, and 3 comments that expressed concern regarding potential negative impact. There were 6 public comments expressing concern regarding negative impact for the Bott Recreation Center and 3 public comments supporting the special use for the Bott Recreation Center. BUSINESS MEETING 1) APPROVAL OF AGENDA Trustee O’Rourke moved to amend the Agenda to remove items d, e, f, and g from the Consent Agenda and to vote on them after item #5. Second by Trustee Lamb. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. Trustee Lamb moved to approve the Amended Agenda. Second by Trustee Newton. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. 2) CONSENT AGENDA Trustee Lamb moved to approve the Consent Agenda to include: a) Approval of the Minutes of the Board Meeting held on August 21, 2017. b) Bills Paid and Bills Payable Reports for September 18, 2017. c) Cash & Investments, Revenue, and Expenditure Reports for August, 2017. Second by Trustee Newton. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. 3) PLAINFIELD COMMUNITY CENTER (PC CASE #1764-060217.SU) Trustee Larson moved to reconsider the Plainfield Community Center. Second by Trustee Lamb. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, no; Bonuchi, no. 4 yes, 2 no. Motion carried. Trustee Larson moved to adopt the findings of fact of the Plan Commission as the findings of fact of the Board of Trustees and, furthermore, to direct the Village Attorney to prepare an ordinance granting approval of a special use to permit religious assembly at the property known as 23616 W. Main St., subject to the stipulations noted in the staff report and the following stipulations as stated by Trustee Larson: 1) The parking restrictions are outlined in a separate ordinance; 2) 6’ wood or vinyl fence to be installed on the north and east boundaries prior to permit being issued; 3) A traffic calming committee is created; and 4) Dissolution of the DBA Plainfield Community Center and use Islamic Foundation of the Southwest Suburbs. Second by Trustee Lamb. Trustee Newton expressed concern regarding the dissolution of the DBA. Vote by roll call. Lamb, yes; Larson, yes; Newton, no; O’Rourke, yes; Wojowski, no; Bonuchi, no; Collins, yes. 4 yes, 3 no. Motion carried. 7 Village of Plainfield Meeting Minutes – September 18, 2017 Page 3 4) BOTT PARK RECREATION CENTER (PC CASE #1765-071217.SU.SPR.FP) Trustee Lamb moved to remove the item from the table. Second by Trustee Bonuchi. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, no; Bonuchi, yes. 5 yes, 1 no. Motion carried. Trustee Lamb moved to adopt Ordinance No. 3320, granting approval of a special use for the use of a recreation facility at 24550 W. Renwick Road, Gregory B. Bott Park. Second by Trustee Newton. Jon Proulx stated that the annexation agreement identifies the Recreation Center and that the Board will approve a Special use. Mr. Proulx also stated that a traffic study by KLOA has been completed and indicates that the recreation center use will have minimal impact to the level of service on Renwick Road with the internal, outbound stacking at the main egress being impacted the most. The study did find that there is inadequate facilities on Renwick as it exists currently and a right turn lane into the main entrance is warranted in its present state. Mr. Carlo Capalbo, Executive Director of the Plainfield Park District, pointed out that the building itself is designed to be a “net zero energy” building with the intent to apply for a grant, and reviewed the specifications for the grant to help fund the energy efficiency components of the building. Mr. Capalbo also pointed out that the coloring is not final. Trustee Larson indicated that she does not like the aesthetics. Vote by roll call. Lamb, yes; Larson, no; Newton, yes; O’Rourke, yes; Wojowski, no; Bonuchi, yes. 4 yes, 2 no. Motion carried. Trustee Lamb moved to approve the site plan review for the Plainfield Park District recreation center at Gregory B. Bott Park, located at 24550 W. Renwick Road, subject to the stipulations noted in the staff report.Second by Trustee Newton. Vote by roll call. Lamb, yes; Larson, no; Newton, yes; O’Rourke, no; Wojowski, no; Bonuchi, yes; Collins, yes. 4 yes, 3 no. Motion carried. 5) PACE PARK 'N' RIDE (PC CASE #1770-082817.SPR) Trustee Bonuchi moved to approve the site plan review for the PACE Park 'n' Ride facility located generally east of Van Dyke Road and south of 143rd Street, subject to the stipulations noted in the staff report. Second by Trustee Lamb. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. Items Removed from the Consent Agenda: d) Trustee Newton moved to adopt a Resolution Relating to Participation by Elected Officials in the Illinois Municipal Retirement Fund. Second by Trustee Lamb. Vote by roll call. Lamb, yes; Larson, no; Newton, no; O’Rourke, no; Wojowski, no; Bonuchi, no. 1 yes, 5 no. Motion failed. e) Trustee Newton moved to adopt Ordinance No. 3321, relating to text amendments to the Village of Plainfield Liquor Code pertaining to the Class “K” License Classification and Notices/Signage. Second by Trustee Bonuchi. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried.8 Village of Plainfield Meeting Minutes – September 18, 2017 Page 4 f) Trustee Bonuchi moved to authorize payment in the amount of $10,000.00 to the HEART Organization for the Deferred Prosecution Program. Second by Trustee Lamb. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. g) Trustee O’Rourke moved to release of Ohio Farmers Insurance Company Bond No. BND- 0027849, securing public improvements for the Villas at Fox Run, as these improvements have been completed. Second by Trustee Lamb. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. ADMINISTRATOR'S REPORT No Report. MANAGEMENT SERVICES REPORT Trustee Lamb moved to authorize the Village President to accept the proposal from Tyler Technologies for the implementation of Tyler Cashiering for the cost of $18,080.00 plus travel expenses not to exceed $2,000.00. Second by Trustee O’Rourke. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. Trustee Lamb moved to authorize the payment of $75,852.00 to NEW World ERP for annual software maintenance. Second by Trustee O’Rourke. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. ENGINEER’S REPORT No Report. PLANNING DEPARTMENT REPORT Trustee Lamb moved to authorize payment of $7,000.00 to the National Alliance of Preservation Commissions (NAPC) for a fully reimbursable, grant-funded regional historic preservation training workshop hosted by the Village of Plainfield. Second by Trustee O’Rourke. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. BUILDING DEPARTMENT REPORT Mr. Ken Goska presented the Building Department and Code Enforcement Report for August, 2017. PUBLIC WORKS REPORT Trustee O’Rourke moved to adopt Resolution No. 1744, a Resolution for improvement by Municipality under the Illinois Highway Code for the 2017 MFT Street Improvement Program. Second by Trustee Larson. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. Trustee O’Rourke moved to authorize the Village President to award the 2017 MFT Street Improvement Project to PT Ferro Construction Company, the lowest bidder, in the amount of $1,170,606.08. Second by Trustee Lamb. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. 9 Village of Plainfield Meeting Minutes – September 18, 2017 Page 5 Trustee Lamb moved to authorize the Village President to award the 2017 Concrete Curb and Sidewalk Program to Strada Construction, the low bidder, in the amount of $74,800.30. Second by Trustee Bonuchi. Vote by roll call. Lamb, yes; Larson, yes; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 6 yes, 0 no. Motion carried. POLICE CHIEF’S REPORT Trustee Larson moved to extend the two (2) police motorcycle lease agreements for two (2) years through Woodstock Harley-Davidson for the total amount of $5,800.00 per year. Second by Trustee O’Rourke. Vote by roll call. Lamb, yes; Larson, no; Newton, yes; O’Rourke, yes; Wojowski, yes; Bonuchi, yes. 5 yes, 1 no. Motion carried. Chief Konopek presented the 2016 Special Events Report and the Operations Report for August, 2017. ATTORNEY’S REPORT No Report. Mayor Collins read the reminders. Trustee Lamb moved to adjourn. Second by Trustee Newton. Voice Vote. All in favor, 0 opposed. Motion carried. The meeting adjourned at 10:20 p.m. Michelle Gibas, Village Clerk 10 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\7UDFL3OHFNKDP 6XEPLWWLQJ'HSDUWPHQW0DQDJHPHQW6HUYLFHV'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 %LOOV3DLGDQG%LOOV3D\DEOH5HSRUWVIRU2FWREHU 5HFRPPHQGDWLRQ $77$&+0(176 %LOOV3DLGDQG%LOOV3D\DEOH5HSRUWVIRU2FWREHU 11 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice Amount12254 - TRACY, JOHNSON & WILSON 2017-00001453 Edit 02/13/2017 10/02/2017 331.5012254 - TRACY, JOHNSON & WILSON 2018-00000513 Edit 07/12/2017 10/02/2017 653.25Invoice Transactions2 $984.7510387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000476 Paid by EFT # 565 08/29/2017 09/22/2017 09/22/2017 1,698.95Invoice Transactions1 $1,698.9510578 - INTERNAL REVENUE SERVICE 2018-00000456 Paid by Check # 114606 09/22/2017 09/22/2017 09/22/2017 50,906.78Invoice Transactions1 $50,906.7810578 - INTERNAL REVENUE SERVICE 2018-00000456 Paid by Check # 114606 09/22/2017 09/22/2017 09/22/2017 24,803.62Invoice Transactions1 $24,803.6210578 - INTERNAL REVENUE SERVICE 2018-00000456 Paid by Check # 114606 09/22/2017 09/22/2017 09/22/2017 5,894.85Invoice Transactions1 $5,894.8510527 - ILL MUNICIPAL RETIREMENT REGULAR 2018-00000460 Paid by Check # 114604 09/22/2017 09/22/2017 09/22/2017 55,647.01Invoice Transactions1 $55,647.0110949 - PLAINFIELD POLICE PEN ACCT#4236-2308 2018-00000465 Paid by Check # 114610 09/22/2017 09/22/2017 09/22/2017 20,157.12Invoice Transactions1 $20,157.1210315 - DIVERSIFIED INVESTMENT ADVISORS 2018-00000459 Paid by Check # 114603 09/22/2017 09/22/2017 09/22/2017 18,787.6510774 - METLIFE 2018-00000462 Paid by Check # 114607 09/22/2017 09/22/2017 09/22/2017 593.5511758 - VANTAGEPOINT TRANSFER AGENTS-306593 2018-00000468 Paid by Check # 114613 09/22/2017 09/22/2017 09/22/2017 7,181.97Invoice Transactions3 $26,563.1710778 - METROPOLITAN ALLIANCE OF POLICE 2018-00000463 Paid by Check # 114608 09/22/2017 09/22/2017 09/22/2017 1,394.00Account 0210.241 - Deferred Comp. Plan TotalsAccount 0210.242 - Union DuesMAP - Metropolitan Alliance of PoliceAccount 0210.238 - Police Pension W/H Payable TotalsAccount 0210.241 - Deferred Comp. Plan457-IPPFA-PCT - Deferred Comp IPPFA*457-METLIFE-PCT - Deferred Comp Metlife*457-ICMA-FLAT - Deferred Comp ICMA*Account 0210.237 - IMRF PayableIMRF - Illinois Municipal Retirement *Account 0210.237 - IMRF Payable TotalsAccount 0210.238 - Police Pension W/H PayablePOL PEN - Police Pension AnnualAccount 0210.223 - Medicare W/H PayableFICA - FICA*Account 0210.223 - Medicare W/H Payable TotalsAccount 0210.220 - Federal W/H PayableFICA - FICA*Account 0210.220 - Federal W/H Payable TotalsAccount 0210.222 - FICA PayableFICA - FICA*Accounts Payable by G/L Distribution ReportInvoice Due Date Range 09/19/17 - 10/02/17Invoice DescriptionFund 01 - General FundAccount 0121.110 - Unbilled Receivable-DeveloperAccount 0210.222 - FICA Payable TotalsTyrell 23904 W. MainBAOPAccount 0121.110 - Unbilled Receivable-Developer TotalsAccount 0201.999 - Miscellaneous Accounts PayablePersonsAccount 0201.999 - Miscellaneous Accounts Payable Totals Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 1 of 21 12 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice DescriptionInvoice Transactions1 $1,394.0011244 - UNITED WAY OF WILL COUNTY 2018-00000467 Paid by Check # 114612 09/22/2017 09/22/2017 09/22/2017 64.98Invoice Transactions1 $64.9810030 - AFLAC 2018-00000458 Paid by Check # 114602 09/22/2017 09/22/2017 09/22/2017 807.20Invoice Transactions1 $807.2010030 - AFLAC 2018-00000458 Paid by Check # 114602 09/22/2017 09/22/2017 09/22/2017 380.35Invoice Transactions1 $380.3511124 - STATE DISBURSEMENT UNIT 2018-00000466 Paid by Check # 114611 09/22/2017 09/22/2017 09/22/2017 3,957.83Invoice Transactions1 $3,957.8311272 - VSP 2018-00000470 Paid by Check # 114615 09/22/2017 09/22/2017 09/22/2017 2,028.3511154 - SWAHM-KIM AUCHSTETTER 2018-00000497 Paid by EFT # 567 09/28/2017 09/28/2017 09/28/2017 160,635.23Invoice Transactions2 $162,663.5811266 - VILLAGE OF PLAINFIELD 2018-00000469 Paid by Check # 114614 09/22/2017 09/22/2017 09/22/2017 2,577.69Invoice Transactions1 $2,577.6911272 - VSP 2018-00000470 Paid by Check # 114615 09/22/2017 09/22/2017 09/22/2017 434.5511154 - SWAHM-KIM AUCHSTETTER 2018-00000497 Paid by EFT # 567 09/28/2017 09/28/2017 09/28/2017 42,672.25Invoice Transactions2 $43,106.8010854 - NCPERS - IL IMRF 2018-00000464 Paid by Check # 114609 09/22/2017 09/22/2017 09/22/2017 53.28Invoice Transactions1 $53.2810175 - CARCARE COLLISION CTRS. TOWING 2018-00000492 Edit 08/31/2017 10/02/2017 500.0010209 - CHOBAR'S TOWING 2018-00000493 Edit 08/31/2017 10/02/2017 250.0011204 - TODD'S BODY SHOP & TOWING 2018-00000494 Edit 08/31/2017 10/02/2017 625.00Invoice Transactions3 $1,375.0012680 - CAT5 COMMERCE, LLC SD002241033 Edit 08/23/2017 10/02/2017 394.48Invoice Transactions1 $394.48 CHRISTOPHER MICHAEL BUILDERS 2018-00000511 Edit 09/18/2017 10/02/2017 350.00Account 0805.000 - Other ReimbursementsMaintenance Invoice 08/01/17 - 08/31/17Account 0220.250 - Police Tow Fee TotalsAccount 0227.005 - Mobile Field ForceMobile Field ForceAccount 0227.005 - Mobile Field Force TotalsSUP LIFE INS - NCPERSAccount 0210.301 - Employee Life Insurance TotalsAccount 0220.250 - Police Tow Fee08/01/17 - 08/31/1708/01/17 - 08/31/17Account 0210.299 - Payroll Insurance AdjustmentVISION INS AT-S - Vision Insurance October InsuranceAccount 0210.299 - Payroll Insurance Adjustment TotalsAccount 0210.301 - Employee Life InsuranceOctober InsuranceAccount 0210.247 - Employee Insurance Benefit TotalsAccount 0210.249 - Flex 125-FSAFSA MED PT - Discovery Benefits Medical*Account 0210.249 - Flex 125-FSA TotalsAccount 0210.246 - Child Support/Maintenance AssignmentCHILD SUPPORT - Child Support Wage Account 0210.246 - Child Support/Maintenance Assignment TotalsAccount 0210.247 - Employee Insurance BenefitVISION INS AT-S - Vision Insurance Account 0210.244 - AFLAC Pre-Tax TotalsAccount 0210.245 - AFLAC Post-TaxAFLAC - PRETAX - AFLAC Pretax*Account 0210.245 - AFLAC Post-Tax TotalsAccount 0210.243 - United Way DonationsUNITED WAY - United Way of Will County*Account 0210.243 - United Way Donations TotalsAccount 0210.244 - AFLAC Pre-TaxAFLAC - PRETAX - AFLAC Pretax*Account 0210.242 - Union Dues Totals Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 2 of 21 13 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice DescriptionInvoice Transactions1 $350.0010237 - COMCAST 2018-00000498 Paid by Check # 114629 08/28/2017 09/25/2017 09/26/2017 34.7910188 - CATHY'S SWEET CREATIONS 87652 Edit 09/13/2017 10/02/2017 51.8412534 - CHAMBERS, CONLON & HARTWELL, LLC 2194 Edit 08/31/2017 10/02/2017 7,699.58Invoice Transactions3 $7,786.21Invoice Transactions3 $7,786.2110578 - INTERNAL REVENUE SERVICE 2018-00000456 Paid by Check # 114606 09/22/2017 09/22/2017 09/22/2017 (111.97)Invoice Transactions1 ($111.97)10387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000473 Paid by EFT # 562 08/29/2017 09/22/2017 09/22/2017 15.0010955 - TRACI PLECKHAM 2018-00000488 Paid by Check # 114624 09/20/2017 09/22/2017 09/22/2017 30.00Invoice Transactions2 $45.0011749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 334.46Invoice Transactions1 $334.4610891 - OFF THE PRESS 21132 Edit 09/09/2017 10/02/2017 85.1711278 - WAREHOUSE DIRECT 3619990-0 Edit 09/14/2017 10/02/2017 41.1511278 - WAREHOUSE DIRECT 3629855-0 Edit 09/22/2017 10/02/2017 94.8411278 - WAREHOUSE DIRECT 3611892-0 Edit 09/08/2017 10/02/2017 165.26Invoice Transactions4 $386.4210955 - TRACI PLECKHAM 2018-00000488 Paid by Check # 114624 09/20/2017 09/22/2017 09/22/2017 306.44Invoice Transactions1 $306.4412674 - EXPERT PAY 2018-00000471 Paid by EFT # 560 09/22/2017 09/22/2017 09/22/2017 2.5011838 - COMCAST - ACCOUNT #901868063 56667046 Edit 09/15/2017 10/02/2017 593.74Invoice Transactions2 $596.24Invoice Transactions11 $1,556.5910387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000472 Paid by EFT # 561 08/29/2017 09/22/2017 09/22/2017 119.00Invoice Transactions1 $119.00Account 4000 - Telephone/InternetDivision 02 - Administration Program TotalsDivision 03 - Community Relations ProgramAccount 3000 - Travel/TrainingDe BoniAccount 3000 - Travel/Training TotalsAccount 5020 - Gas/Oil/Mileage/Carwash TotalsAccount 8135 - Contractual ServicesProcessing/Set up fee Acct. # 901868063Account 8135 - Contractual Services TotalsOffice SuppliesOffice SuppliesAccount 5005 - Office Supplies/Postage TotalsAccount 5020 - Gas/Oil/Mileage/CarwashIGFOA ConferenceAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 5005 - Office Supplies/PostageOffice SuppliesOffice SuppliesAccount 3000 - Travel/TrainingPleckhamIGFOA ConferenceAccount 3000 - Travel/Training TotalsAccount 4000 - Telephone/InternetDivision 01 - Legislative Program TotalsDivision 02 - Administration ProgramAccount 2000 - FICAFICA - FICA*Account 2000 - FICA TotalsAccount 8070 - Public RelationsAcct.#8771010010001526Public RelationsAugust, 2017Account 8070 - Public Relations TotalsAccount 0805.000 - Other Reimbursements TotalsUnit 04 - Administration/FinanceDivision 01 - Legislative Program Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 3 of 21 14 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description11749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 33.45Invoice Transactions1 $33.4510387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000472 Paid by EFT # 561 08/29/2017 09/22/2017 09/22/2017 42.50Invoice Transactions1 $42.50Invoice Transactions3 $194.9510265 - CRESCENT ELECTRIC SUPPLY CO. S503908323.001 Edit 08/16/2017 10/02/2017 659.1910325 - DREISILKER ELECTRIC MOTORS, INC. I049496 Edit 06/05/2017 10/02/2017 57.0912495 - ILLCO INC 6134839 Edit 08/21/2017 10/02/2017 119.6010767 - MENARDS, INC. 14910 Edit 09/14/2017 10/02/2017 33.7910767 - MENARDS, INC. 14419 Edit 09/06/2017 10/02/2017 3.49Invoice Transactions5 $873.1610767 - MENARDS, INC. 14501 Edit 09/07/2017 10/02/2017 278.00Invoice Transactions1 $278.0012610 - COSMOPOLITAN CLEANING & MAINTENANCE 8608 Edit 09/01/2017 10/02/2017 2,275.00Invoice Transactions1 $2,275.00Invoice Transactions7 $3,426.1610387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000474 Paid by EFT # 563 08/29/2017 09/22/2017 09/22/2017 2,819.0010718 - SHERRY LUKASZKA 2018-00000485 Paid by Check # 114622 09/20/2017 09/22/2017 09/22/2017 24.72Invoice Transactions2 $2,843.7211749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 66.87Invoice Transactions1 $66.8710194 - CERTIF-A-GIFT COMPANY 1740029 Edit 09/12/2017 10/02/2017 310.91Invoice Transactions1 $310.9110194 - CERTIF-A-GIFT COMPANY 1740592 Edit 09/19/2017 10/02/2017 253.4412653 - ENLIGHTENED HANDS WELLNESS & MASSAGE 2018-00000517 Edit 09/14/2017 10/02/2017 400.00Invoice Transactions2 $653.44Invoice Transactions6 $3,874.9410387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000477 Paid by EFT # 566 08/29/2017 09/22/2017 09/22/2017 1,093.01Division 08 - IT ProgramAccount 3000 - Travel/TrainingKaczankoAccount 8135 - Contractual ServicesContractual ServicesFlu Prevention ClassAccount 8135 - Contractual Services TotalsDivision 06 - Human Resources Program TotalsAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 8070 - Public RelationsPublic RelationsAccount 8070 - Public Relations TotalsAccount 3000 - Travel/TrainingHarrisTrainingAccount 3000 - Travel/Training TotalsAccount 4000 - Telephone/InternetSeptember, 2017Account 8135 - Contractual Services TotalsDivision 04 - Facility Management Program TotalsDivision 06 - Human Resources ProgramAccount 5005 - Office Supplies/PostageOffice SuppliesAccount 5005 - Office Supplies/Postage TotalsAccount 8135 - Contractual ServicesBuilding Maintenance SuppliesBuilding Maintenance Building Maintenance Building Maintenance Building Maintenance Account 5000 - Building Maintenance Supplies TotalsAccount 8070 - Public Relations TotalsDivision 03 - Community Relations Program TotalsDivision 04 - Facility Management ProgramAccount 5000 - Building Maintenance SuppliesAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 8070 - Public RelationsDe Boni Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 4 of 21 15 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice DescriptionInvoice Transactions1 $1,093.0111749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 33.45Invoice Transactions1 $33.4510387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000477 Paid by EFT # 566 08/29/2017 09/22/2017 09/22/2017 202.97Invoice Transactions1 $202.9710690 - LANDS' END BUSINESS OUTFITTERS SIN5313836 Edit 09/06/2017 10/02/2017 96.00Invoice Transactions1 $96.0010387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000477 Paid by EFT # 566 08/29/2017 09/22/2017 09/22/2017 205.8410190 - CDW GOVERNMENT, INC. KDW1340 Edit 09/15/2017 10/02/2017 1,588.00Invoice Transactions2 $1,793.8410387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000477 Paid by EFT # 566 08/29/2017 09/22/2017 09/22/2017 154.1210119 - ITSAVVY 00980112 Edit 09/13/2017 10/02/2017 142.4612026 - L.E.A. DATA TECHNOLOGIES 11-2496-05 Edit 09/15/2017 10/02/2017 100.0012535 - TYLER TECHNOLOGIES, INC 030-10476 Edit 09/01/2017 10/02/2017 75,852.00Invoice Transactions4 $76,248.5812681 - UNITRENDS, INC. 85691 Edit 09/14/2017 10/02/2017 400.00Invoice Transactions1 $400.0010387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000477 Paid by EFT # 566 08/29/2017 09/22/2017 09/22/2017 145.7810190 - CDW GOVERNMENT, INC. KFK7155 Edit 09/18/2017 10/02/2017 1,471.71Invoice Transactions2 $1,617.49Invoice Transactions13 $81,485.34Invoice Transactions43 $98,324.1911749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 92.66Invoice Transactions1 $92.6610891 - OFF THE PRESS 21132 Edit 09/09/2017 10/02/2017 85.15Invoice Transactions1 $85.1511204 - TODD'S BODY SHOP & TOWING 17-05521 Edit 09/05/2017 10/02/2017 125.00Invoice Transactions1 $125.00Account 5020 - Gas/Oil/Mileage/CarwashAccount 5005 - Office Supplies/Postage TotalsAccount 5010 - Replacement SuppliesPD Unit MFF3Account 5010 - Replacement Supplies TotalsAccount 4000 - Telephone/InternetAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 5005 - Office Supplies/PostageOffice SuppliesDivision 08 - IT Program TotalsUnit 04 - Administration/Finance TotalsUnit 05 - Police DepartmentDivision 02 - Administration ProgramAccount 8135 - Contractual Services TotalsAccount 9111 - ComputersKaczankoDell Optiplex 5050 CTOAccount 9111 - Computers TotalsDatabase update 9.7.8New World ERP annual Account 8031 - Software Licensing/Renewals TotalsAccount 8135 - Contractual ServicesContractual ServicesRAM for PowerEdge Account 8030 - Server/Network Supplies TotalsAccount 8031 - Software Licensing/RenewalsKaczankoAdobe Creative Suite Account 5095 - Uniforms/ClothingUniformsAccount 5095 - Uniforms/Clothing TotalsAccount 8030 - Server/Network SuppliesKaczankoAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 5005 - Office Supplies/PostageKaczankoAccount 5005 - Office Supplies/Postage TotalsAccount 3000 - Travel/Training TotalsAccount 4000 - Telephone/Internet Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 5 of 21 16 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description10226 - CLEAN IMAGE CAR WASH 5409 Edit 09/05/2017 10/02/2017 1.93Invoice Transactions1 $1.9310924 - PETTY CASH - PD 7852 Paid by Check # 114623 09/05/2017 09/22/2017 09/22/2017 91.8810237 - COMCAST 2018-00000498 Paid by Check # 114629 08/28/2017 09/25/2017 09/26/2017 9.5011450 - FACILITY SUPPLY SYSTEMS, INC 41201 Edit 09/07/2017 10/02/2017 623.5610767 - MENARDS, INC. 14088 Edit 08/31/2017 10/02/2017 74.7011212 - TRANE 2625141 Edit 06/13/2017 10/02/2017 79.7911255 - VALLEY FIRE PROTECTION SERVICES LLC 144029 Edit 09/07/2017 10/02/2017 3,960.00Invoice Transactions6 $4,839.43Invoice Transactions10 $5,144.1710387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000475 Paid by EFT # 564 08/29/2017 09/22/2017 09/22/2017 600.0010924 - PETTY CASH - PD 7850 Paid by Check # 114623 08/28/2017 09/22/2017 09/22/2017 15.0010924 - PETTY CASH - PD 2018-00000489 Paid by Check # 114623 08/31/2017 09/22/2017 09/22/2017 15.0010924 - PETTY CASH - PD 7853 Paid by Check # 114623 09/06/2017 09/22/2017 09/22/2017 15.0012350 - IL HOMICIDE INVESTIGATORS ASSN 2018-00000510 Edit 09/18/2017 10/02/2017 245.0010873 - NORTH EAST MULTI-REGIONAL TRAINING, INC. 223924 Edit 08/30/2017 10/02/2017 250.00Invoice Transactions6 $1,140.0011749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 119.1311838 - COMCAST - ACCOUNT #901868063 56667046 Edit 09/15/2017 10/02/2017 593.7612677 - TECHNOLOGY MANAGEMENT REVOLVING FUND T1802962 Edit 08/30/2017 10/02/2017 1,239.56Invoice Transactions3 $1,952.4510387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000475 Paid by EFT # 564 08/29/2017 09/22/2017 09/22/2017 1,202.16Invoice Transactions1 $1,202.1610413 - GALLS INC. 008182492 Edit 08/29/2017 10/02/2017 51.00Invoice Transactions1 $51.0010924 - PETTY CASH - PD 7855 Paid by Check # 114623 09/12/2017 09/22/2017 09/22/2017 7.7810226 - CLEAN IMAGE CAR WASH 5409 Edit 09/05/2017 10/02/2017 31.5512679 - PLAINFIELD GAS N WASH PLAINFIELD LLC 311 Edit 08/19/2017 10/02/2017 120.0012264 - WEX BANK 51127496 Edit 08/31/2017 10/02/2017 49.00Gas/Oil/Mileage/CarwasAccount 5010 - Replacement Supplies TotalsAccount 5020 - Gas/Oil/Mileage/CarwashKen RugglesGas/Oil/Mileage/CarwasGas/Oil/Mileage/CarwasAccount 5005 - Office Supplies/PostageKonopekAccount 5005 - Office Supplies/Postage TotalsAccount 5010 - Replacement SuppliesReplacement SuppliesAccount 4000 - Telephone/InternetAcct. 1211165-1129847Acct. # 901868063PhonesAccount 4000 - Telephone/Internet TotalsILEAS Per DiemPer Diem SheehanMFF Training Per DiemTrainingTrainingAccount 3000 - Travel/Training TotalsDivision 02 - Administration Program TotalsDivision 51 - Police OperationsAccount 3000 - Travel/TrainingKonopekAcct.#8771010010001526CustodianCustodianCustodianCustodianAccount 8040 - Custodian TotalsGas/Oil/Mileage/CarwasAccount 5020 - Gas/Oil/Mileage/Carwash TotalsAccount 8040 - CustodianKitchen Stock Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 6 of 21 17 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice DescriptionInvoice Transactions4 $208.3310387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000475 Paid by EFT # 564 08/29/2017 09/22/2017 09/22/2017 164.6812212 - ALL ECO CLEANERS 219744 Edit 04/21/2017 10/02/2017 12.0012212 - ALL ECO CLEANERS 221733 Edit 05/31/2017 10/02/2017 24.0010351 - EMBROIDME - SHOREWOOD 33415 Edit 08/16/2017 10/02/2017 157.5010608 - JCM UNIFORMS 734715 Edit 09/06/2017 10/02/2017 33.0010608 - JCM UNIFORMS 734938 Edit 09/06/2017 10/02/2017 39.9510997 - RAY O'HERRON CO., INC. 1747307-IN Edit 08/29/2017 10/02/2017 309.0010997 - RAY O'HERRON CO., INC. 1747813-IN Edit 08/31/2017 10/02/2017 760.8010997 - RAY O'HERRON CO., INC. 1749269-IN Edit 09/08/2017 10/02/2017 760.07Invoice Transactions9 $2,261.0011326 - WOODSTOCK HARLEY-DAVIDSON 002 Paid by Check # 114626 09/11/2017 09/22/2017 09/22/2017 5,800.0012522 - PROGRESS PROMOTIONAL PRODUCTS CO 125934 Edit 09/20/2017 10/02/2017 999.9912522 - PROGRESS PROMOTIONAL PRODUCTS CO 125811 Edit 07/14/2017 10/02/2017 161.25Invoice Transactions3 $6,961.2412417 - GERBER COLLISION & GLASS 1421814336 Edit 08/25/2017 10/02/2017 632.9812181 - HARMONIC DESIGN 7650 Edit 08/29/2017 10/02/2017 470.0011872 - MERLIN 200,000 MILE SHOPS 49320 Edit 09/13/2017 10/02/2017 49.9912648 - QUICK LANE TIRE & AUTO CENTER C31728 Edit 09/03/2017 10/02/2017 30.0012552 - SERVICE KING PAINT & BODY LLC 273-2678872 Edit 09/11/2017 10/02/2017 105.00Invoice Transactions5 $1,287.9711291 - WESCOM 102017-15 Edit 08/31/2017 10/02/2017 47,844.83Invoice Transactions1 $47,844.8311311 - WILL COUNTY ANIMAL CONTROL G17090009 Edit 09/01/2017 10/02/2017 1,800.00Invoice Transactions1 $1,800.00Invoice Transactions34 $64,708.9810924 - PETTY CASH - PD 7856 Paid by Check # 114623 09/21/2017 09/22/2017 09/22/2017 30.00Invoice Transactions1 $30.0011749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 119.13Invoice Transactions1 $119.1310891 - OFF THE PRESS 21127 Edit 09/09/2017 10/02/2017 15.00Account 4000 - Telephone/InternetAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 5005 - Office Supplies/PostageOffice SuppliesDivision 51 - Police Operations TotalsDivision 52 - Police AdministrationAccount 3000 - Travel/TrainingPer Diem DabezicAccount 3000 - Travel/Training TotalsOctober, 2017Account 8265 - Contractual Services-Wescom TotalsAccount 8267 - Animal ControlAugust, 2017Account 8267 - Animal Control TotalsM-21M-45Vehicle MaintenanceAccount 8060 - Vehicle Maintenance TotalsAccount 8265 - Contractual Services-WescomTraffic ProgramAccount 5115.001 - Traffic Programs TotalsAccount 8060 - Vehicle MaintenanceM3M37UniformsAccount 5095 - Uniforms/Clothing TotalsAccount 5115.001 - Traffic ProgramsLease RenewalTraffic ProgramUniformsUniformsUniformsUniformsUniformsUniformsAccount 5020 - Gas/Oil/Mileage/Carwash TotalsAccount 5095 - Uniforms/ClothingKonopekUniforms Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 7 of 21 18 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice DescriptionInvoice Transactions1 $15.0010226 - CLEAN IMAGE CAR WASH 5409 Edit 09/05/2017 10/02/2017 12.4312679 - PLAINFIELD GAS N WASH PLAINFIELD LLC 311 Edit 08/19/2017 10/02/2017 12.0012264 - WEX BANK 51127496 Edit 08/31/2017 10/02/2017 150.98Invoice Transactions3 $175.4111188 - MEDIA DISTRIBUTORS SI-8093802 Edit 07/25/2017 10/02/2017 299.53Invoice Transactions1 $299.5311256 - MARTY VAN HEESWIJK 2018-00000483 Paid by Check # 114625 07/30/2017 09/22/2017 09/22/2017 1,440.0011256 - MARTY VAN HEESWIJK 2017-00001452 Paid by Check # 114625 03/20/2017 09/22/2017 09/22/2017 1,061.8011256 - MARTY VAN HEESWIJK 2018-00000484 Paid by Check # 114625 08/01/2017 09/22/2017 09/22/2017 204.3210413 - GALLS INC. 008162841 Edit 08/25/2017 10/02/2017 212.50Invoice Transactions4 $2,918.6212536 - ILLINOIS SECRETARY OF STATE 2018-00000481 Paid by Check # 114619 09/13/2017 09/22/2017 09/22/2017 25.0012536 - ILLINOIS SECRETARY OF STATE 2018-00000482 Paid by Check # 114620 09/13/2017 09/22/2017 09/22/2017 95.0010209 - CHOBAR'S TOWING 11816 Edit 08/10/2017 10/02/2017 115.00Invoice Transactions3 $235.0010387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000475 Paid by EFT # 564 08/29/2017 09/22/2017 09/22/2017 146.15Invoice Transactions1 $146.15Invoice Transactions15 $3,938.8410698 - LAW ENFORCEMENT RECORDS MANAGER OF IL 2018-00000509 Edit 09/20/2017 10/02/2017 120.00Invoice Transactions1 $120.0011749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 119.13Invoice Transactions1 $119.1310158 - BRADFORD SYSTEMS CORPORATION 50560 Edit 08/28/2017 10/02/2017 1,425.00Invoice Transactions1 $1,425.00Invoice Transactions3 $1,664.13Division 53 - Police Records TotalsDivision 54 - Seizure/ForfeitureAccount 5012 - Asset Seizure/Forfeiture ExpenseAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 8035 - Maintenance Contracts/Lease Maintenance Account 8035 - Maintenance Contracts/Lease TotalsDivision 53 - Police RecordsAccount 3000 - Travel/TrainingTrainingAccount 3000 - Travel/Training TotalsAccount 4000 - Telephone/InternetAccount 8250 - Background Check ServicesKonopekAccount 8250 - Background Check Services TotalsDivision 52 - Police Administration TotalsAccount 8060 - Vehicle MaintenanceM2M2Vehicle MaintenanceAccount 8060 - Vehicle Maintenance TotalsAccount 5115.004 - Community Programs-Explorer ProgramExplorer ConferenceExplorer's Warrior Dash Reg.Explorer ConferenceCommunity ProgramsAccount 5115.004 - Community Programs-Explorer Program TotalsAccount 5020 - Gas/Oil/Mileage/Carwash TotalsAccount 5040.002 - Crime Scene/Evidence Tech SupplyCrime Scene/Evidence Account 5040.002 - Crime Scene/Evidence Tech Supply TotalsAccount 5005 - Office Supplies/Postage TotalsAccount 5020 - Gas/Oil/Mileage/CarwashGas/Oil/Mileage/CarwasGas/Oil/Mileage/CarwasGas/Oil/Mileage/Carwas Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 8 of 21 19 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description12536 - ILLINOIS SECRETARY OF STATE 2018-00000480 Paid by Check # 1759 09/11/2017 09/22/2017 09/22/2017 95.0010209 - CHOBAR'S TOWING 11870 Edit 08/19/2017 10/02/2017 125.0012181 - HARMONIC DESIGN 7365 Edit 04/20/2017 10/02/2017 1,260.00Invoice Transactions3 $1,480.00Invoice Transactions3 $1,480.0011749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 119.13Invoice Transactions1 $119.1310767 - MENARDS, INC. 13870 Edit 08/28/2017 10/02/2017 21.53Invoice Transactions1 $21.5310226 - CLEAN IMAGE CAR WASH 5409 Edit 09/05/2017 10/02/2017 48.6112679 - PLAINFIELD GAS N WASH PLAINFIELD LLC 311 Edit 08/19/2017 10/02/2017 12.00Invoice Transactions2 $60.6110387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000475 Paid by EFT # 564 08/29/2017 09/22/2017 09/22/2017 164.6810413 - GALLS INC. 008206274 Edit 09/01/2017 10/02/2017 110.5010997 - RAY O'HERRON CO., INC. 1748987-IN Edit 09/07/2017 10/02/2017 6.95Invoice Transactions3 $282.1312536 - ILLINOIS SECRETARY OF STATE 2018-00000478 Paid by Check # 114617 09/13/2017 09/22/2017 09/22/2017 95.0012536 - ILLINOIS SECRETARY OF STATE 2018-00000479 Paid by Check # 114618 09/13/2017 09/22/2017 09/22/2017 25.00Invoice Transactions2 $120.0010263 - CREATIVE PRODUCT SOURCING, INC DARE 105979-1 Paid by Check # 114616 08/16/2017 09/22/2017 09/22/2017 442.50Invoice Transactions1 $442.50Invoice Transactions10 $1,045.9011749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 92.66Invoice Transactions1 $92.66Invoice Transactions1 $92.6611291 - WESCOM 102017-26 Edit 09/01/2017 10/02/2017 94,917.55Invoice Transactions1 $94,917.55Invoice Transactions1 $94,917.55Division 91 - CapitalAccount 9120 - Machinery and EquipmentSTARCOM21 Radio Account 9120 - Machinery and Equipment TotalsDivision 91 - Capital TotalsAccount 4000 - Telephone/InternetAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsDivision 57 - Court Services TotalsD.A.R.E.Account 8245 - D.A.R.E. Program TotalsDivision 56 - Community Services TotalsDivision 57 - Court ServicesAccount 8060 - Vehicle MaintenanceM196M196Account 8060 - Vehicle Maintenance TotalsAccount 8245 - D.A.R.E. ProgramAccount 5095 - Uniforms/ClothingKonopekUniformsUniformsAccount 5095 - Uniforms/Clothing TotalsAccount 5010 - Replacement Supplies TotalsAccount 5020 - Gas/Oil/Mileage/CarwashGas/Oil/Mileage/CarwasGas/Oil/Mileage/CarwasAccount 5020 - Gas/Oil/Mileage/Carwash TotalsAccount 4000 - Telephone/InternetAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 5010 - Replacement SuppliesReplacement SuppliesSeizureAccount 5012 - Asset Seizure/Forfeiture Expense TotalsDivision 54 - Seizure/Forfeiture TotalsDivision 56 - Community ServicesCase #17-3926Seizure Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 9 of 21 20 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description10387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000475 Paid by EFT # 564 08/29/2017 09/22/2017 09/22/2017 30.1610924 - PETTY CASH - PD 7854 Paid by Check # 114623 09/11/2017 09/22/2017 09/22/2017 22.7510209 - CHOBAR'S TOWING 19762 Edit 08/26/2017 10/02/2017 175.0011204 - TODD'S BODY SHOP & TOWING 17-05434 Edit 09/05/2017 10/02/2017 250.0011264 - VILLAGE FLOWER SHOP 015831/1 Edit 09/13/2017 10/02/2017 59.99Invoice Transactions5 $537.90Invoice Transactions5 $537.90Invoice Transactions82 $173,530.1311749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 299.5210237 - COMCAST 2018-00000498 Paid by Check # 114629 08/28/2017 09/25/2017 09/26/2017 149.8510825 - MOTOROLA SOLUTIONS 314337312017 Edit 09/01/2017 10/02/2017 10.00Invoice Transactions3 $459.3710058 - AMERICAN MESSAGING U1165213RI Edit 09/15/2017 10/02/2017 164.35Invoice Transactions1 $164.3510767 - MENARDS, INC. 14048 Edit 08/30/2017 10/02/2017 17.88Invoice Transactions1 $17.8810226 - CLEAN IMAGE CAR WASH 5409 Edit 09/05/2017 10/02/2017 11.48Invoice Transactions1 $11.4810767 - MENARDS, INC. 14048 Edit 08/30/2017 10/02/2017 51.64Invoice Transactions1 $51.6410413 - GALLS INC. 008172483 Edit 08/28/2017 10/02/2017 142.6810997 - RAY O'HERRON CO., INC. 1748986-IN Edit 09/06/2017 10/02/2017 460.00Invoice Transactions2 $602.6810825 - MOTOROLA SOLUTIONS 13177039 Edit 08/26/2017 10/02/2017 907.36Invoice Transactions1 $907.3611212 - TRANE 2490858 Edit 05/17/2017 10/02/2017 783.36Invoice Transactions1 $783.36Account 8060 - Vehicle MaintenancePEMA RadiosAccount 8003 - Radio Maintenance TotalsAccount 8020 - Building MaintenancePEMAAccount 8020 - Building Maintenance TotalsAccount 5095 - Uniforms/ClothingUniformsUniformsAccount 5095 - Uniforms/Clothing TotalsAccount 8003 - Radio MaintenanceAccount 5020 - Gas/Oil/Mileage/Carwash TotalsAccount 5040 - Supplies/HardwareSupplies/Vehicle Maint.Account 5040 - Supplies/Hardware TotalsAccount 5005 - Office Supplies/PostageSupplies/Vehicle Maint.Account 5005 - Office Supplies/Postage TotalsAccount 5020 - Gas/Oil/Mileage/CarwashGas/Oil/Mileage/CarwasAccount 4000 - Telephone/Internet TotalsAccount 4005 - Cellular Phones/PagersCell PhonesAccount 4005 - Cellular Phones/Pagers TotalsUnit 07 - PEMADivision 07 - PEMA ProgramAccount 4000 - Telephone/InternetAcct. 1211165-1129847Acct.#8771010010001526PhonesContingenciesAccount 9300 - Contingencies TotalsDivision 93 - Contingencies TotalsUnit 05 - Police Department TotalsDivision 93 - ContingenciesAccount 9300 - ContingenciesKonopekStaff MeetingTow-ContingenciesTow-Contingencies Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 10 of 21 21 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description10767 - MENARDS, INC. 14048 Edit 08/30/2017 10/02/2017 39.52Invoice Transactions1 $39.5210408 - FULTON TECHNOLOGIES, INC 004181 Edit 09/07/2017 10/02/2017 537.07Invoice Transactions1 $537.0710340 - EDWARD OCCUPATIONAL HEALTH 00052812-00 Edit 08/31/2017 10/02/2017 242.00Invoice Transactions1 $242.00Invoice Transactions14 $3,816.71Invoice Transactions14 $3,816.7111749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 1,503.2811838 - COMCAST - ACCOUNT #901868063 56667046 Edit 09/15/2017 10/02/2017 593.76Invoice Transactions2 $2,097.0410631 - JUST SAFETY, LTD. 29374 Edit 09/19/2017 10/02/2017 25.67Invoice Transactions1 $25.6710387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000476 Paid by EFT # 565 08/29/2017 09/22/2017 09/22/2017 650.0010590 - ISA 2018-00000512 Edit 09/26/2017 10/02/2017 180.00Invoice Transactions2 $830.0010387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000477 Paid by EFT # 566 08/29/2017 09/22/2017 09/22/2017 199.99Invoice Transactions1 $199.9910322 - DOORS BY RUSS, INC. 175697 Edit 09/19/2017 10/02/2017 165.9910325 - DREISILKER ELECTRIC MOTORS, INC. I048208 Edit 05/22/2017 10/02/2017 88.3310325 - DREISILKER ELECTRIC MOTORS, INC. I048175 Edit 05/22/2017 10/02/2017 161.8810437 - GRAINGER 9553204265 Edit 09/12/2017 10/02/2017 8.6010441 - GRAYBAR 993289132 Edit 09/01/2017 10/02/2017 539.9410767 - MENARDS, INC. 14718 Edit 09/11/2017 10/02/2017 13.9010767 - MENARDS, INC. 13939 Edit 08/29/2017 10/02/2017 7.9810767 - MENARDS, INC. 13671 Edit 08/25/2017 10/02/2017 30.9611238 - ULINE 90225620 Edit 09/07/2017 10/02/2017 95.5711238 - ULINE 89654391 Edit 08/17/2017 10/02/2017 290.84Invoice Transactions10 $1,403.99Invoice Transactions16 $4,556.69Division 02 - Administration Program TotalsDivision 60 - Street Maintenance ProgramAccount 4015 - Electricity/GasBuilding MaintenanceBuilding MaintenanceBuilding MaintenanceBuilding MaintenanceBuilding MaintenanceAccount 8020 - Building Maintenance TotalsAccount 8020 - Building MaintenanceBuilding MaintenanceBuilding MaintenanceBuilding MaintenanceBuilding MaintenanceBuilding MaintenanceAccount 5015 - Dues & Subscriptions TotalsAccount 5040 - Supplies/HardwareKaczankoAccount 5040 - Supplies/Hardware TotalsOffice SuppliesAccount 5005 - Office Supplies/Postage TotalsAccount 5015 - Dues & SubscriptionsPersonsDuesAccount 4000 - Telephone/InternetAcct. 1211165-1129847Acct. # 901868063Account 4000 - Telephone/Internet TotalsAccount 5005 - Office Supplies/PostageDivision 07 - PEMA Program TotalsUnit 07 - PEMA TotalsUnit 08 - Street DepartmentDivision 02 - Administration ProgramAccount 8125 - Siren Maintenance TotalsAccount 8135 - Contractual ServicesContractual ServicesAccount 8135 - Contractual Services TotalsSupplies/Vehicle Maint.Account 8060 - Vehicle Maintenance TotalsAccount 8125 - Siren MaintenanceSiren Maintenence Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 11 of 21 22 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description10238 - COMED 2018-00000501 Edit 09/20/2017 10/02/2017 34.6710238 - COMED 2018-00000502 Edit 09/12/2017 10/02/2017 20.9810238 - COMED 2018-00000503 Edit 09/15/2017 10/02/2017 173.8110238 - COMED 2018-00000516 Edit 09/20/2017 10/02/2017 1,708.42Invoice Transactions4 $1,937.8811166 - TEXOR PETROLEUM CO. 4646337-41501 Edit 07/31/2017 10/02/2017 (11,394.40)11166 - TEXOR PETROLEUM CO. 4653878-41501 Edit 08/24/2017 10/02/2017 11,316.6311166 - TEXOR PETROLEUM CO. 4646338-41501 Edit 07/31/2017 10/02/2017 11,393.2611166 - TEXOR PETROLEUM CO. 4658753-41501 Edit 09/11/2017 10/02/2017 12,799.88Invoice Transactions4 $24,115.3710018 - ACE HARDWARE KIN-KO STORES, INC 631886/6 Edit 09/06/2017 10/02/2017 15.1810185 - CASE LOTS INC. 006083 Edit 08/22/2017 10/02/2017 319.0510185 - CASE LOTS INC. 006373 Edit 09/05/2017 10/02/2017 65.9010627 - JSN CONTRACTORS SUPPLY 81156 Edit 08/22/2017 10/02/2017 107.5910767 - MENARDS, INC. 14854 Edit 09/13/2017 10/02/2017 40.9410767 - MENARDS, INC. 14442 Edit 09/06/2017 10/02/2017 94.6210767 - MENARDS, INC. 14342 Edit 09/05/2017 10/02/2017 58.7410767 - MENARDS, INC. 14705 Edit 09/11/2017 10/02/2017 9.3010767 - MENARDS, INC. 13898 Edit 08/28/2017 10/02/2017 11.04Invoice Transactions9 $722.3611207 - TRAFFIC CONTROL & PROTECTION INC 90361 Edit 09/12/2017 10/02/2017 2,301.75Invoice Transactions1 $2,301.7510218 - CINTAS CORPORATION #344 344629843 Edit 09/21/2017 10/02/2017 54.3910218 - CINTAS CORPORATION #344 344626478 Edit 09/14/2017 10/02/2017 54.3910218 - CINTAS CORPORATION #344 9015543977 Edit 07/12/2017 10/02/2017 65.6011393 - BRIAN FAHNSTROM 2018-00000524 Edit 08/26/2017 10/02/2017 150.0010437 - GRAINGER 9452290571 Edit 05/22/2017 10/02/2017 36.57Invoice Transactions5 $360.9510387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000476 Paid by EFT # 565 08/29/2017 09/22/2017 09/22/2017 401.0010700 - LEACH ENTERPRISES, INC 914799 Edit 08/29/2017 10/02/2017 18.08Invoice Transactions2 $419.0810265 - CRESCENT ELECTRIC SUPPLY CO. S503952599.001 Edit 08/16/2017 10/02/2017 339.9610437 - GRAINGER 9538044190 Edit 08/24/2017 10/02/2017 118.2810441 - GRAYBAR 993187436 Edit 08/28/2017 10/02/2017 674.7010760 - MEADE ELECTRIC COMPANY 678585 Edit 09/12/2017 10/02/2017 1,144.78Street Light MaintenanceStreet Light MaintenanceStreet Light MaintenanceStreet Light MaintenanceAccount 8060 - Vehicle MaintenancePersonsVehicle MaintenanceAccount 8060 - Vehicle Maintenance TotalsAccount 8130 - Street Light MaintenanceUniformsUniformsWork BootsUniformsAccount 5095 - Uniforms/Clothing TotalsAccount 5055 - Street Sign MaintenanceStreet Sign MaintenanceAccount 5055 - Street Sign Maintenance TotalsAccount 5095 - Uniforms/ClothingUniformsSuppliesSuppliesSuppliesSuppliesAccount 5040 - Supplies/Hardware TotalsAccount 5040 - Supplies/HardwareSuppliesSuppliesSuppliesSuppliesSuppliesGas/Oil/Mileage/CarwasGas/Oil/Mileage/CarwasGas/Oil/Mileage/CarwasGas/Oil/Mileage/CarwasAccount 5020 - Gas/Oil/Mileage/Carwash TotalsAcct. #9201675004Acct. #1171000026Acct. #4293072110Account 4015 - Electricity/Gas TotalsAccount 5020 - Gas/Oil/Mileage/CarwashAcct. #0066136025 Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 12 of 21 23 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description10767 - MENARDS, INC. 140256 Edit 08/30/2017 10/02/2017 23.9710767 - MENARDS, INC. 14337 Edit 09/05/2017 10/02/2017 36.9010767 - MENARDS, INC. 14480 Edit 09/07/2017 10/02/2017 15.99Invoice Transactions7 $2,354.5810381 - FERRO ASPHALT CORPORATION 32596 Edit 09/11/2017 10/02/2017 250.0010381 - FERRO ASPHALT CORPORATION 32548 Edit 09/07/2017 10/02/2017 25.0010381 - FERRO ASPHALT CORPORATION 32493 Edit 08/28/2017 10/02/2017 350.0010767 - MENARDS, INC. 14851 Edit 09/13/2017 10/02/2017 71.6411220 - TRI-COUNTY STOCKDALE COMPANY 265881 Edit 08/31/2017 10/02/2017 169.00Invoice Transactions5 $865.6410767 - MENARDS, INC. 13175 Edit 08/17/2017 10/02/2017 113.1212357 - SHERIDAN PLUMBING & SEWER 8510 Edit 08/16/2017 10/02/2017 4,931.00Invoice Transactions2 $5,044.1210252 - CONTINENTAL WEATHER SERVICE 16265 Edit 09/01/2017 10/02/2017 150.0010340 - EDWARD OCCUPATIONAL HEALTH 00052812-00 Edit 08/31/2017 10/02/2017 126.00Invoice Transactions2 $276.0010038 - ALEXANDER EQUIPMENT COMPANY INC. 137444 Edit 09/07/2017 10/02/2017 95.3010345 - EJ EQUIPMENT P07621 Edit 08/18/2017 10/02/2017 245.2510421 - GENUINE PARTS COMPANY 1236-849249 Edit 08/28/2017 10/02/2017 11.3010613 - JIM'S TRUCK INSPECTION & REPAIR 168297 Edit 09/13/2017 10/02/2017 30.0010613 - JIM'S TRUCK INSPECTION & REPAIR 168298 Edit 09/13/2017 10/02/2017 30.0010613 - JIM'S TRUCK INSPECTION & REPAIR 168333 Edit 09/14/2017 10/02/2017 30.0011028 - RUSSO POWER EQUIPMENT 4008698 Edit 05/05/2017 10/02/2017 125.6011028 - RUSSO POWER EQUIPMENT 4425563 Edit 09/15/2017 10/02/2017 42.7411028 - RUSSO POWER EQUIPMENT 4375709 Edit 08/25/2017 10/02/2017 8.8211028 - RUSSO POWER EQUIPMENT 4375711 Edit 08/25/2017 10/02/2017 56.8911075 - SHOREWOOD HOME & AUTO, INC. 01-41722 Edit 08/28/2017 10/02/2017 9.0711118 - STANDARD EQUIPMENT CO. C21924 Edit 04/25/2017 10/02/2017 1,529.4111118 - STANDARD EQUIPMENT CO. C22617 Edit 05/17/2017 10/02/2017 (1,015.86)12010 - TRANSCHICAGO TRUCK GROUP 3082678 Edit 08/23/2017 10/02/2017 147.3512010 - TRANSCHICAGO TRUCK GROUP 3082938 Edit 08/25/2017 10/02/2017 12.8512010 - TRANSCHICAGO TRUCK GROUP 3082988 Edit 08/28/2017 10/02/2017 81.8211298 - WEST SIDE EXCHANGE K68252 Edit 08/22/2017 10/02/2017 510.5011298 - WEST SIDE EXCHANGE J61575 Edit 08/24/2017 10/02/2017 159.69Invoice Transactions18 $2,110.73Invoice Transactions59 $40,508.46Division 60 - Street Maintenance Program TotalsDivision 62 - Forestry ProgramEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceAccount 8160 - Equipment Maintenance TotalsEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceEquipment MaintenanceContractual ServicesAccount 8135 - Contractual Services TotalsAccount 8160 - Equipment MaintenanceEquipment MaintenanceEquipment MaintenanceStorm Sewer Labor & equipment root Account 8132 - Storm Sewer Improvements TotalsAccount 8135 - Contractual ServicesContractual ServicesStreet MaintenanceStreet MaintenanceStreet MaintenanceAccount 8131 - Street Maintenance TotalsAccount 8132 - Storm Sewer ImprovementsStreet Light MaintenanceAccount 8130 - Street Light Maintenance TotalsAccount 8131 - Street MaintenanceStreet MaintenanceSettlers' Park Path Street Light MaintenanceStreet Light Maintenance Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 13 of 21 24 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description10767 - MENARDS, INC. 14091 Edit 08/31/2017 10/02/2017 10.99Invoice Transactions1 $10.9910093 - ARBOR TEK SERVICES, INC. 15302 Edit 09/06/2017 10/02/2017 375.0012592 - BEST BUDGET TREE SERVICE 2018-00000523 Edit 09/21/2017 10/02/2017 1,400.00Invoice Transactions2 $1,775.0012592 - BEST BUDGET TREE SERVICE 2018-00000518 Edit 09/21/2017 10/02/2017 1,200.0012592 - BEST BUDGET TREE SERVICE 2018-00000519 Edit 09/21/2017 10/02/2017 2,000.0012592 - BEST BUDGET TREE SERVICE 2018-00000520 Edit 09/21/2017 10/02/2017 1,200.0012592 - BEST BUDGET TREE SERVICE 2018-00000522 Edit 09/01/2017 10/02/2017 4,700.00Invoice Transactions4 $9,100.00Invoice Transactions7 $10,885.99Invoice Transactions82 $55,951.1412675 - YUCHEN DING 2018-00000486 Paid by Check # 114627 09/18/2017 09/22/2017 09/22/2017 381.27Invoice Transactions1 $381.2711749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 167.23Invoice Transactions1 $167.2310891 - OFF THE PRESS 21132 Edit 09/09/2017 10/02/2017 85.1710891 - OFF THE PRESS 21133 Edit 09/09/2017 10/02/2017 98.00Invoice Transactions2 $183.1710340 - EDWARD OCCUPATIONAL HEALTH 00052812-00 Edit 08/31/2017 10/02/2017 252.00Invoice Transactions1 $252.00Invoice Transactions5 $983.6711749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 33.45Invoice Transactions1 $33.4510891 - OFF THE PRESS 21132 Edit 09/09/2017 10/02/2017 85.1710891 - OFF THE PRESS 21135 Edit 09/09/2017 10/02/2017 94.0010891 - OFF THE PRESS 21134 Edit 09/24/2017 10/02/2017 550.0011044 - SCHWAAB, INC B040808 Edit 09/14/2017 10/02/2017 34.00Office SuppliesOffice SuppliesOffice SuppliesOffice SuppliesDivision 21 - Building ProgramAccount 4000 - Telephone/InternetAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 5005 - Office Supplies/PostageAccount 8135 - Contractual ServicesContractual ServicesAccount 8135 - Contractual Services TotalsDivision 20 - Planning Program TotalsAccount 4000 - Telephone/Internet TotalsAccount 5005 - Office Supplies/PostageOffice SuppliesOffice SuppliesAccount 5005 - Office Supplies/Postage TotalsAccount 3000 - Travel/TrainingAPA Illinois Chapter Conf.Account 3000 - Travel/Training TotalsAccount 4000 - Telephone/InternetAcct. 1211165-1129847Division 62 - Forestry Program TotalsUnit 08 - Street Department TotalsUnit 09 - Community DevelopmentDivision 20 - Planning Program24015 Chicago Street15534 Route 3015017 Bartlett 15136 Dillman, 15309 Account 8135.002 - Tree Removal TotalsAccount 8135 - Contractual ServicesContractual Services14907 BartlettAccount 8135 - Contractual Services TotalsAccount 8135.002 - Tree RemovalAccount 5040 - Supplies/HardwareSuppliesAccount 5040 - Supplies/Hardware Totals Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 14 of 21 25 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice DescriptionInvoice Transactions4 $763.1711092 - DEANN SNODGRASS 2018-00000515 Edit 09/18/2017 10/02/2017 59.33Invoice Transactions1 $59.3310652 - KENDALL COUNTY RECORDER OF DEEDS 2018-00000487 Paid by Check # 114621 09/20/2017 09/22/2017 09/22/2017 196.0011318 - WILL COUNTY RECORDER 2018-00000506 Edit 08/30/2017 10/02/2017 339.75Invoice Transactions2 $535.75Invoice Transactions8 $1,391.70Invoice Transactions13 $2,375.37Invoice Transactions261 $737,778.9810578 - INTERNAL REVENUE SERVICE 2018-00000456 Paid by Check # 114606 09/22/2017 09/22/2017 09/22/2017 5,816.70Invoice Transactions1 $5,816.7010578 - INTERNAL REVENUE SERVICE 2018-00000456 Paid by Check # 114606 09/22/2017 09/22/2017 09/22/2017 3,007.33Invoice Transactions1 $3,007.3310578 - INTERNAL REVENUE SERVICE 2018-00000456 Paid by Check # 114606 09/22/2017 09/22/2017 09/22/2017 703.32Invoice Transactions1 $703.3210527 - ILL MUNICIPAL RETIREMENT REGULAR 2018-00000460 Paid by Check # 114604 09/22/2017 09/22/2017 09/22/2017 15,552.36Invoice Transactions1 $15,552.3610315 - DIVERSIFIED INVESTMENT ADVISORS 2018-00000459 Paid by Check # 114603 09/22/2017 09/22/2017 09/22/2017 1,029.1010774 - METLIFE 2018-00000462 Paid by Check # 114607 09/22/2017 09/22/2017 09/22/2017 576.0111758 - VANTAGEPOINT TRANSFER AGENTS-306593 2018-00000468 Paid by Check # 114613 09/22/2017 09/22/2017 09/22/2017 199.16Invoice Transactions3 $1,804.2711244 - UNITED WAY OF WILL COUNTY 2018-00000467 Paid by Check # 114612 09/22/2017 09/22/2017 09/22/2017 9.02Invoice Transactions1 $9.0210030 - AFLAC 2018-00000458 Paid by Check # 114602 09/22/2017 09/22/2017 09/22/2017 49.04Invoice Transactions1 $49.04Account 0210.244 - AFLAC Pre-Tax TotalsAccount 0210.245 - AFLAC Post-TaxAccount 0210.243 - United Way DonationsUNITED WAY - United Way of Will County*Account 0210.243 - United Way Donations TotalsAccount 0210.244 - AFLAC Pre-TaxAFLAC - PRETAX - AFLAC Pretax*Account 0210.241 - Deferred Comp. 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Plan TotalsAccount 0210.223 - Medicare W/H Payable TotalsAccount 0210.237 - IMRF PayableIMRF - Illinois Municipal Retirement *Account 0210.237 - IMRF Payable TotalsAccount 0210.222 - FICA PayableFICA - FICA*Account 0210.222 - FICA Payable TotalsAccount 0210.223 - Medicare W/H PayableFICA - FICA*Fund 01 - General Fund TotalsFund 02 - Water and Sewer FundAccount 0210.220 - Federal W/H PayableFICA - FICA*Account 0210.220 - Federal W/H Payable Totals08/02/17 - 08/30/17Account 8045 - Recording Fees TotalsDivision 21 - Building Program TotalsUnit 09 - Community Development TotalsAccount 5020 - Gas/Oil/Mileage/CarwashNew World WorkshopAccount 5020 - Gas/Oil/Mileage/Carwash TotalsAccount 8045 - Recording FeesWeed LiensAccount 5005 - Office Supplies/Postage Totals Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 15 of 21 26 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description10030 - AFLAC 2018-00000458 Paid by Check # 114602 09/22/2017 09/22/2017 09/22/2017 37.85Invoice Transactions1 $37.8511124 - STATE DISBURSEMENT UNIT 2018-00000466 Paid by Check # 114611 09/22/2017 09/22/2017 09/22/2017 852.53Invoice Transactions1 $852.5311272 - VSP 2018-00000470 Paid by Check # 114615 09/22/2017 09/22/2017 09/22/2017 238.3011154 - SWAHM-KIM AUCHSTETTER 2018-00000497 Paid by EFT # 567 09/28/2017 09/28/2017 09/28/2017 16,692.52Invoice Transactions2 $16,930.8211266 - VILLAGE OF PLAINFIELD 2018-00000469 Paid by Check # 114614 09/22/2017 09/22/2017 09/22/2017 218.35Invoice Transactions1 $218.3510854 - NCPERS - IL IMRF 2018-00000464 Paid by Check # 114609 09/22/2017 09/22/2017 09/22/2017 34.72Invoice Transactions1 $34.7210552 - ILLINOIS SECTION AWWA 200031382 Edit 09/20/2017 10/02/2017 60.0011000 - DARCY REED 2018-00000514 Edit 09/20/2017 10/02/2017 26.19Invoice Transactions2 $86.1911749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 443.07Invoice Transactions1 $443.0710058 - AMERICAN MESSAGING U1165213RI Edit 09/15/2017 10/02/2017 35.22Invoice Transactions1 $35.2210387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000476 Paid by EFT # 565 08/29/2017 09/22/2017 09/22/2017 9.5410891 - OFF THE PRESS 21132 Edit 09/09/2017 10/02/2017 85.1711190 - THE UPS STORE 89888856 Edit 09/26/2017 10/02/2017 4.4111318 - WILL COUNTY RECORDER 2018-00000506 Edit 08/30/2017 10/02/2017 37.75Invoice Transactions4 $136.8712682 - CORE & MAIN LP H738399 Edit 09/01/2017 10/02/2017 3,255.35Invoice Transactions1 $3,255.3510322 - DOORS BY RUSS, INC. 175697 Edit 09/19/2017 10/02/2017 165.98Account 5080 - Water MetersWater MetersAccount 5080 - Water Meters TotalsAccount 8020 - Building MaintenanceBuilding MaintenanceAccount 5005 - Office Supplies/PostagePersonsOffice SuppliesOffice Supplies08/02/17 - 08/30/17Account 5005 - Office Supplies/Postage TotalsAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 4005 - Cellular Phones/PagersCell PhonesAccount 4005 - Cellular Phones/Pagers TotalsAccount 3000 - Travel/TrainingTrainingNew World WorkshopAccount 3000 - Travel/Training TotalsAccount 4000 - Telephone/InternetAccount 0210.301 - Employee Life InsuranceSUP LIFE INS - NCPERSAccount 0210.301 - Employee Life Insurance TotalsUnit 10 - Water DepartmentDivision 02 - Administration ProgramOctober InsuranceAccount 0210.247 - Employee Insurance Benefit TotalsAccount 0210.249 - Flex 125-FSAFSA MED PT - Discovery Benefits Medical*Account 0210.249 - Flex 125-FSA TotalsAccount 0210.246 - Child Support/Maintenance AssignmentCHILD SUPPORT - Child Support Wage Account 0210.246 - Child Support/Maintenance Assignment TotalsAccount 0210.247 - Employee Insurance BenefitVISION INS AT-S - Vision Insurance AFLAC - PRETAX - AFLAC Pretax*Account 0210.245 - AFLAC Post-Tax Totals Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 16 of 21 27 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description10325 - DREISILKER ELECTRIC MOTORS, INC. I048208 Edit 05/22/2017 10/02/2017 88.3210325 - DREISILKER ELECTRIC MOTORS, INC. I048175 Edit 05/22/2017 10/02/2017 161.8810437 - GRAINGER 9553204265 Edit 09/12/2017 10/02/2017 8.6010441 - GRAYBAR 993289132 Edit 09/01/2017 10/02/2017 539.9511238 - ULINE 90225620 Edit 09/07/2017 10/02/2017 95.5711238 - ULINE 89654391 Edit 08/17/2017 10/02/2017 290.8411240 - UNDERGROUND PIPE & VALVE CO 024027-01 Edit 08/28/2017 10/02/2017 250.00Invoice Transactions8 $1,601.14Invoice Transactions17 $5,557.8411749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 712.08Invoice Transactions1 $712.0810238 - COMED 2018-00000504 Edit 09/19/2017 10/02/2017 66.35Invoice Transactions1 $66.3510631 - JUST SAFETY, LTD. 29374 Edit 09/19/2017 10/02/2017 25.67Invoice Transactions1 $25.6710185 - CASE LOTS INC. 006083 Edit 08/22/2017 10/02/2017 319.0410185 - CASE LOTS INC. 006373 Edit 09/05/2017 10/02/2017 65.8910627 - JSN CONTRACTORS SUPPLY 81156 Edit 08/22/2017 10/02/2017 107.5910767 - MENARDS, INC. 14705 Edit 09/11/2017 10/02/2017 9.3010767 - MENARDS, INC. 13898 Edit 08/28/2017 10/02/2017 11.03Invoice Transactions5 $512.8510037 - ALEXANDER CHEMICAL CORP. 10063466 Edit 09/01/2017 10/02/2017 1,215.00Invoice Transactions1 $1,215.0010218 - CINTAS CORPORATION #344 9015543977 Edit 07/12/2017 10/02/2017 65.5910437 - GRAINGER 9452290571 Edit 05/22/2017 10/02/2017 36.58Invoice Transactions2 $102.1710767 - MENARDS, INC. 14870 Edit 09/13/2017 10/02/2017 33.49Invoice Transactions1 $33.4910613 - JIM'S TRUCK INSPECTION & REPAIR 167907 Edit 08/15/2017 10/02/2017 29.0011872 - MERLIN 200,000 MILE SHOPS 48817 Edit 08/15/2017 10/02/2017 49.9911020 - ROD BAKER FORD SALES, INC 156700 Edit 08/14/2017 10/02/2017 62.90Invoice Transactions3 $141.89Vehicle MaintenanceAccount 8060 - Vehicle Maintenance TotalsBuilding MaintenanceAccount 8020 - Building Maintenance TotalsAccount 8060 - Vehicle MaintenanceVehicle MaintenanceVehicle MaintenanceAccount 5095 - Uniforms/ClothingUniformsUniformsAccount 5095 - Uniforms/Clothing TotalsAccount 8020 - Building MaintenanceAccount 5040 - Supplies/Hardware TotalsAccount 5070 - ChemicalsChemicalsAccount 5070 - Chemicals TotalsAccount 5040 - Supplies/HardwareSuppliesSuppliesSuppliesSuppliesSuppliesAccount 4015 - Electricity/Gas TotalsAccount 5005 - Office Supplies/PostageOffice SuppliesAccount 5005 - Office Supplies/Postage TotalsAccount 4000 - Telephone/InternetAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 4015 - Electricity/GasAcct. #1101143016Building MaintenanceAccount 8020 - Building Maintenance TotalsDivision 02 - Administration Program TotalsDivision 30 - Water Distribution ProgramBuilding MaintenanceBuilding MaintenanceBuilding MaintenanceBuilding MaintenanceBuilding MaintenanceBuilding Maintenance Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 17 of 21 28 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description10145 - BOB BAISH EXCAVATING, INC., 1368 Edit 07/20/2017 10/02/2017 7,071.9011838 - COMCAST - ACCOUNT #901868063 56667046 Edit 09/15/2017 10/02/2017 593.76Invoice Transactions2 $7,665.6610063 - AMERICAN WATER 4000128619 Edit 09/01/2017 10/02/2017 845,705.1010063 - AMERICAN WATER 4000128600 Edit 09/01/2017 10/02/2017 29,711.81Invoice Transactions2 $875,416.9110272 - CRYDER ENTERPRISES, INC 2205 Edit 09/12/2017 10/02/2017 2,400.0011253 - USABLUEBOOK 363641 Edit 09/11/2017 10/02/2017 389.27Invoice Transactions2 $2,789.2710387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000476 Paid by EFT # 565 08/29/2017 09/22/2017 09/22/2017 6.65Invoice Transactions1 $6.65Invoice Transactions22 $888,687.99Invoice Transactions39 $894,245.8311000 - DARCY REED 2018-00000514 Edit 09/20/2017 10/02/2017 26.19Invoice Transactions1 $26.1911749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 712.08Invoice Transactions1 $712.0810058 - AMERICAN MESSAGING U1165213RI Edit 09/15/2017 10/02/2017 35.21Invoice Transactions1 $35.2110387 - FIRST MIDWEST - BANKCARD SERVICES 2018-00000476 Paid by EFT # 565 08/29/2017 09/22/2017 09/22/2017 9.5410891 - OFF THE PRESS 21132 Edit 09/09/2017 10/02/2017 85.1711190 - THE UPS STORE 89888856 Edit 09/26/2017 10/02/2017 4.4111318 - WILL COUNTY RECORDER 2018-00000506 Edit 08/30/2017 10/02/2017 37.75Invoice Transactions4 $136.8710322 - DOORS BY RUSS, INC. 175697 Edit 09/19/2017 10/02/2017 166.0310325 - DREISILKER ELECTRIC MOTORS, INC. I048208 Edit 05/22/2017 10/02/2017 88.3510325 - DREISILKER ELECTRIC MOTORS, INC. I048175 Edit 05/22/2017 10/02/2017 161.9310437 - GRAINGER 9553204265 Edit 09/12/2017 10/02/2017 8.6010441 - GRAYBAR 993289132 Edit 09/01/2017 10/02/2017 540.1111238 - ULINE 90225620 Edit 09/07/2017 10/02/2017 95.60Building MaintenanceBuilding MaintenanceBuilding MaintenanceBuilding Maintenance08/02/17 - 08/30/17Account 5005 - Office Supplies/Postage TotalsAccount 8020 - Building MaintenanceBuilding MaintenanceBuilding MaintenanceAccount 4005 - Cellular Phones/Pagers TotalsAccount 5005 - Office Supplies/PostagePersonsOffice SuppliesOffice SuppliesAccount 4000 - Telephone/InternetAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 4005 - Cellular Phones/PagersCell PhonesUnit 11 - Sewer DepartmentDivision 02 - Administration ProgramAccount 3000 - Travel/TrainingNew World WorkshopAccount 3000 - Travel/Training TotalsPersonsAccount 8200 - EPA Analytical TotalsDivision 30 - Water Distribution Program TotalsUnit 10 - Water Department TotalsAccount 8194 - Water/Fire HydrantWater/Fire HydrantWater/Fire HydrantAccount 8194 - Water/Fire Hydrant TotalsAccount 8200 - EPA AnalyticalAccount 8135 - Contractual Services TotalsAccount 8135.003 - Lake Michigan Water PurchaseAugust, 2017August, 2017Account 8135.003 - Lake Michigan Water Purchase TotalsAccount 8135 - Contractual ServicesEmergency Hydrant Acct. # 901868063 Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 18 of 21 29 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description11238 - ULINE 89654391 Edit 08/17/2017 10/02/2017 290.92Invoice Transactions7 $1,351.5411240 - UNDERGROUND PIPE & VALVE CO 024027 Edit 08/28/2017 10/02/2017 250.00Invoice Transactions1 $250.00Invoice Transactions15 $2,511.8911749 - CALL ONE 2018-00000499 Paid by Check # 114628 09/15/2017 09/25/2017 09/26/2017 1,740.65Invoice Transactions1 $1,740.6510238 - COMED 2018-00000505 Edit 09/18/2017 10/02/2017 72.30Invoice Transactions1 $72.3010631 - JUST SAFETY, LTD. 29374 Edit 09/19/2017 10/02/2017 25.66Invoice Transactions1 $25.6610185 - CASE LOTS INC. 006083 Edit 08/22/2017 10/02/2017 319.1410185 - CASE LOTS INC. 006373 Edit 09/05/2017 10/02/2017 65.9110627 - JSN CONTRACTORS SUPPLY 81156 Edit 08/22/2017 10/02/2017 107.6210767 - MENARDS, INC. 14705 Edit 09/11/2017 10/02/2017 9.3010767 - MENARDS, INC. 13898 Edit 08/28/2017 10/02/2017 11.03Invoice Transactions5 $513.0010218 - CINTAS CORPORATION #344 344629843 Edit 09/21/2017 10/02/2017 54.3910218 - CINTAS CORPORATION #344 344626478 Edit 09/14/2017 10/02/2017 54.3910218 - CINTAS CORPORATION #344 9015543977 Edit 07/12/2017 10/02/2017 65.6110437 - GRAINGER 9452290571 Edit 05/22/2017 10/02/2017 36.59Invoice Transactions4 $210.9811838 - COMCAST - ACCOUNT #901868063 56667046 Edit 09/15/2017 10/02/2017 593.76Invoice Transactions1 $593.76Invoice Transactions13 $3,156.35Invoice Transactions28 $5,668.24Invoice Transactions82 $944,930.3811979 - CHUBB & SON 2018-00000507 Edit 09/05/2017 10/02/2017 500.00Invoice Transactions1 $500.00Fund 07 - Tort Immunity FundUnit 00 - Non-DepartmentalDivision 00 - Non-DivisionalAccount 8300 - Commercial Umbrella LiabilityAcct.Account 8300 - Commercial Umbrella Liability TotalsDivision 40 - Sewer Treatment Program TotalsUnit 11 - Sewer Department TotalsFund 02 - Water and Sewer Fund TotalsUniformsAccount 5095 - Uniforms/Clothing TotalsAccount 8135 - Contractual ServicesAcct. # 901868063Account 8135 - Contractual Services TotalsAccount 5040 - Supplies/Hardware TotalsAccount 5095 - Uniforms/ClothingUniformsUniformsUniformsAccount 5040 - Supplies/HardwareSuppliesSuppliesSuppliesSuppliesSuppliesAcct. #0195025060Account 4015 - Electricity/Gas TotalsAccount 5005 - Office Supplies/PostageOffice SuppliesAccount 5005 - Office Supplies/Postage TotalsDivision 40 - Sewer Treatment ProgramAccount 4000 - Telephone/InternetAcct. 1211165-1129847Account 4000 - Telephone/Internet TotalsAccount 4015 - Electricity/GasAccount 8160 - Equipment MaintenanceEquipment MaintenanceAccount 8160 - Equipment Maintenance TotalsDivision 02 - Administration Program TotalsBuilding MaintenanceAccount 8020 - Building Maintenance Totals Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 19 of 21 30 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice DescriptionInvoice Transactions1 $500.00Invoice Transactions1 $500.00Invoice Transactions1 $500.0011080 - SIKICH LLP 310222 Edit 08/31/2017 10/02/2017 24,100.00Invoice Transactions1 $24,100.00Invoice Transactions1 $24,100.00Invoice Transactions1 $24,100.00Invoice Transactions1 $24,100.0010131 - BAXTER & WOODMAN, INC. 0194115 Edit 08/24/2017 10/02/2017 1,642.50Invoice Transactions1 $1,642.5011020 - ROD BAKER FORD SALES, INC 2018-00000455 Paid by Check # 114568 09/19/2017 09/19/2017 09/19/2017 59,455.6410394 - FLEET SAFETY SUPPLY 68693 Edit 09/06/2017 10/02/2017 16,340.7010394 - FLEET SAFETY SUPPLY 68693-1 Edit 09/06/2017 10/02/2017 389.5712678 - TRUCKVAULT 177359 Edit 09/08/2017 10/02/2017 2,346.38Invoice Transactions4 $78,532.2912101 - HENDERSON PRODUCTS INC 258035 Edit 09/20/2017 10/02/2017 4,587.35Invoice Transactions1 $4,587.3510904 - P. T. FERRO CONSTRUCTION CO. 2018-00000521 Edit 09/11/2017 10/02/2017 943,966.73Invoice Transactions1 $943,966.7311964 - VILLAGE OF ROMEOVILLE 2018-00000495 Edit 09/01/2017 10/02/2017 43,692.1011964 - VILLAGE OF ROMEOVILLE 2018-00000496 Edit 09/07/2017 10/02/2017 41,280.8411964 - VILLAGE OF ROMEOVILLE 2018-00000508 Edit 09/22/2017 10/02/2017 4,576.24Invoice Transactions3 $89,549.18Invoice Transactions10 $1,118,278.05Invoice Transactions10 $1,118,278.05Invoice Transactions10 $1,118,278.05Fund 11 - Capital Improvement Fund TotalsFund 17 - Tax Increment Financing FundUnit 00 - Non-DepartmentalDivision 91 - CapitalAccount 8135 - Contractual ServicesAccount 9165.019 - I-55 Interchange Design TotalsDivision 91 - Capital TotalsUnit 00 - Non-Departmental TotalsAccount 9165 - Roadway Improvements TotalsAccount 9165.019 - I-55 Interchange DesignI-55 Reimbursement I-55 Reimbursement I-55 Remibursement Account 9120.008 - Machinery and Equipment-Public WorksRepair snow plow Account 9120.008 - Machinery and Equipment-Public Works TotalsAccount 9165 - Roadway Improvements2017 Non-MFT Street Account 9120.005 - Machinery and Equipment-PoliceNew VehiclesLighting & Equipment for Machinery & EquipmentMachinery & EquipmentAccount 9120.005 - Machinery and Equipment-Police TotalsFund 11 - Capital Improvement FundUnit 00 - Non-DepartmentalDivision 91 - CapitalAccount 8225 - Engineering FeesCN Oil Spill EvaluationAccount 8225 - Engineering Fees TotalsDivision 00 - Non-Divisional TotalsUnit 00 - Non-Departmental TotalsFund 08 - Audit Fund TotalsFund 08 - Audit FundUnit 00 - Non-DepartmentalDivision 00 - Non-DivisionalAccount 8315 - Audit VillageAudit - VillageAccount 8315 - Audit Village TotalsDivision 00 - Non-Divisional TotalsUnit 00 - Non-Departmental TotalsFund 07 - Tort Immunity Fund Totals Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 20 of 21 31 Vendor Invoice No. Status Invoice Date G/L DatePayment Date Invoice AmountInvoice Description10018 - ACE HARDWARE KIN-KO STORES, INC 631890/6 Edit 09/07/2017 10/02/2017 2,398.5011161 - TEMPLE DISPLAY, LTD. 16840 Edit 09/12/2017 10/02/2017 209.00Invoice Transactions2 $2,607.5012676 - BARVIAN PROPERTIES, LLC 2018-00000490 Edit 09/22/2017 10/02/2017 70,196.65Invoice Transactions1 $70,196.65Invoice Transactions3 $72,804.15Invoice Transactions3 $72,804.15Invoice Transactions3 $72,804.15Invoice Transactions358 $2,898,391.56Fund 17 - Tax Increment Financing Fund TotalsGrand TotalsAccount 9199 - Facade Improvements TotalsDivision 91 - Capital TotalsUnit 00 - Non-Departmental TotalsContractual ServicesContractual ServicesAccount 8135 - Contractual Services TotalsAccount 9199 - Facade ImprovementsHazel Marie's Facade Run by Kristin Partyka on 09/28/2017 09:12:37 AM Page 21 of 21 32 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\0LFKHOOH*LEDV 6XEPLWWLQJ'HSDUWPHQW$GPLQLVWUDWLRQ'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 2UGLQDQFH1RBBBBBLQFUHDVLQJWKH&ODVV³)´/LTXRU/LFHQVHVWRIRU5HG+DEDQHUR,QF'%$+DEDQHUR 0H[LFDQ)LQH&XLVLQH 5HFRPPHQGDWLRQ $77$&+0(176 +DEDQHUR0H[LFDQ)LQH&XLVLQH6WDII5HSRUWDQG2UGLQDQFH 33 34 35 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\-RQ3URXO[ 6XEPLWWLQJ'HSDUWPHQW3ODQQLQJ'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 5HGXFWLRQRI&1%%DQN 7UXVW,UUHYRFDEOH/HWWHURI&UHGLWGDWHG$XJXVW DVVRFLDWHGZLWK/HQQ\¶V*DV1 :DVK3ODLQILHOG//&DW:/RFNSRUW6WUHHWIURPWRDVWKHSXEOLFLPSURYHPHQWVKDYHEHHQ FRPSOHWHGDQGDUHLQWKHPDLQWHQDQFHSHULRG 5HFRPPHQGDWLRQ $77$&+0(176 /HQQ\ V*DV1:DVK/HWWHURI&UHGLW5HGXFWLRQ0HPR 36 37 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\7UDFL3OHFNKDP 6XEPLWWLQJ'HSDUWPHQW0DQDJHPHQW6HUYLFHV'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 6HHNLQJ%RDUGFRQVLGHUDWLRQRIDPRWLRQWRDFFHSWWKH9LOODJHRI3ODLQILHOG$XGLWDQG0DQDJHPHQW/HWWHUIRUWKH )LVFDO<HDU 5HFRPPHQGDWLRQ $77$&+0(176 $XGLW0DQDJHPHQW/HWWHU $XGLW5HSRUW 38 The Honorable President Members of the Board of Trustees Village of Plainfield, Illinois In planning and performing our audit of the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the Village of Plainfield, Illinois (the Village), as of and for the year ended April 30, 2017, in accordance with auditing standards generally accepted in the United States of America, we considered the 9LOODJH¶V internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the 9LOODJH¶Vinternal control. Accordingly, we do not express an opinion on the effectiveness of the 9LOODJH¶V internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable SRVVLELOLW\WKDWDPDWHULDOPLVVWDWHPHQWRIWKHHQWLW\¶VILQDQFLDOVWDWHPHQWVZLOOQRWEHSUHYHQWHG or detected and corrected, on a timely basis. Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. Given these limitations during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. This report is intended solely for the information and use of the President, Board of Trustees management and others within the organization and is not intended to be and should not be used by anyone other than these specified parties. Naperville, Illinois September 11, 2017 39 Village of Plainfield 24401 West Lockport Street | Plainfield, Illinois 60544 Comprehensive Annual Financial Report For the Fiscal Year Ended April 30, 2017 40 VILLAGE OF PLAINFIELD, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended April 30, 2017 Prepared by the Management Services Department Traci Pleckham, Director Colleen Thornton, Accounting Services Supervisor 41 VILLAGE OF PLAINFIELD, ILLINOIS TABLE OF CONTENTS Page(s) INTRODUCTORY SECTION Principal Officials ............................................................................................................. i Organization Chart ............................................................................................................ ii Certificate of Achievement for Excellence in Financial Reporting .................................. iii Letter of Transmittal ......................................................................................................... iv-vi FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT ....................................................................... 1-3 GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS Management’s Discussion and Analysis ..................................................................... MD&A 1-12 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position ................................................................................... 4-5 Statement of Activities ....................................................................................... 6-7 Fund Financial Statements Governmental Funds Balance Sheet ................................................................................................ 8-9 Reconciliation of Fund Balances of Governmental Funds to the Governmental Activities in the Statement of Net Position .................. 10 Statement of Revenues, Expenditures, and Changes in Fund Balances ...... 11 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Governmental Activities in the Statement of Activities ..................................................... 12 42 VILLAGE OF PLAINFIELD, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued) Basic Financial Statements (Continued) Fund Financial Statements (Continued) Proprietary Fund Statement of Net Position .............................................................................. 13-14 Statement of Revenues, Expenses, and Changes in Fund Net Position ....... 15 Statement of Cash Flows ............................................................................... 16-17 Fiduciary Funds Statement of Fiduciary Net Position ............................................................. 18 Statement of Changes in Fiduciary Net Position .......................................... 19 Notes to Financial Statements ............................................................................. 20-56 Required Supplementary Information Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund .............................................. 57 Schedule of Funding Progress Other Postemployment Benefit Plan .............................................................. 58 Schedule of Employer Contributions Illinois Municipal Retirement Fund ................................................................... 59 Police Pension Fund ........................................................................................... 60 Other Postemployment Benefit Plan .............................................................. 61 Schedule of Changes in the Employer’s Net Pension Liability and Related Ratios Illinois Municipal Retirement Fund ................................................................... 62 Police Pension Fund ........................................................................................... 63 Schedule of Investment Returns Police Pension Fund ........................................................................................... 64 Notes to Required Supplementary Information ................................................... 65 43 VILLAGE OF PLAINFIELD, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES MAJOR GOVERNMENTAL FUNDS Schedule of Revenues - Budget and Actual - General Fund .................................. 66-67 Schedule of Expenditures - Budget and Actual - General Fund ............................ 68-69 Schedule of Detailed Expenditures - Budget and Actual - General Fund .............. 70-80 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Capital Projects Fund ......................................................................................... 81 Debt Service Fund .......................................................................................... 82 NONMAJOR GOVERNMENTAL FUNDS Combining Balance Sheet ................................................................................... 83-84 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances................................................................................. 85-86 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Liability Insurance Fund ..................................................................................... 87 Audit Fund .......................................................................................................... 88 Alcohol Enforcement Fund ................................................................................ 89 Motor Fuel Tax Fund ......................................................................................... 90 D.A.R.E. Fund .................................................................................................... 91 Tax Increment Financing Fund .......................................................................... 92 MAJOR ENTERPRISE FUND Water and Sewer Department Accounts Combining Schedule of Net Position ................................................................. 93-94 Combining Schedule of Revenues, Expenses, and Changes in Net Position ................................................................................... 95 Combining Schedule of Cash Flows .................................................................. 96-97 Schedule of Operating Expenses - Budget and Actual ...................................... 98-100 FIDUCIARY FUNDS Schedule of Changes in Fiduciary Net Position - Budget and Actual - Police Pension Fund ............................................................ 101 44 VILLAGE OF PLAINFIELD, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES (Continued) SUPPLEMENTAL SCHEDULES Long-Term Debt Requirements Corporate Purpose General Obligation Bond Series of 2007 ............................ 102 Water and Sewer Revenue Bond Series of 2008 ............................................... 103 Corporate Purpose General Obligation Refunding Bond Series of 2009 ......... 104 Corporate Purpose General Obligation Refunding Bond Series of 2010 ......... 105 Illinois Environmental Protection Agency Loan of 2010 .................................. 106 Corporate Purpose General Obligation Refunding Bond Series of 2012 ......... 107 Corporate Purpose General Obligation Refunding Bond Series of 2013 ......... 108 Corporate Purpose General Obligation Refunding Bond Series of 2014 ......... 109 Water and Sewer System Revenue Refunding Bond Series of 2015 ................ 110 INDEPENDENT ACCOUNTANT’S REPORT ON MANAGEMENT’S ASSERTION OF COMPLIANCE ................................................................................. 111 STATISTICAL SECTION Financial Trends Net Position by Component ......................................................................................... 112-113 Change in Net Position ................................................................................................. 114-117 Fund Balances of Governmental Funds ....................................................................... 118-119 Changes in Fund Balances of Governmental Funds .................................................... 120-121 Revenue Capacity Assessed Value and Actual Value of Taxable Property .............................................. 122 Property Tax Rates - Direct and Overlapping Governments ....................................... 123 Principal Property Taxpayers ....................................................................................... 124 Property Tax Levies and Collections ........................................................................... 125 Property Tax Assessed Valuations, Rates, and Tax Extensions.................................. 126-127 Sales Tax by Category .................................................................................................. 128 Direct and Overlapping Sales Tax Rates ..................................................................... 129 Debt Capacity Ratios of Outstanding Debt by Type ............................................................................ 130 Ratios of General Bonded Debt Outstanding .............................................................. 131 Direct and Overlapping Governmental Activities Debt .............................................. 132 Pledged-Revenue Coverage ......................................................................................... 133 45 VILLAGE OF PLAINFIELD, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) STATISTICAL SECTION (Continued) Demographic and Economic Information Demographic and Economic Information .................................................................... 134 Principal Employers ..................................................................................................... 135 Operating Information Full-Time Equivalent Employees ................................................................................ 136 Operating Indicators ..................................................................................................... 137-138 Capital Asset Statistics ................................................................................................. 139 46 INTRODUCTORY SECTION 47 - i - VILLAGE OFFICIALS PRESIDENT Michael P. Collins TRUSTEES Margie Bonuchi Garrett M. Peck Bill Lamb Thomas Ruane Edward O’Rourke Brian Wojowski Brian P. Murphy Village Administrator Allen Persons Public Works Director Traci Pleckham Management Services Director Jon Proulx Planning Director John Konopek Police Chief Ken Goska Building Official Michelle Gibas Village Clerk 48 Citizens of the Village Mayor and Board of Trustees Village Administrator Management Services Department Police Department Public Works Department Planning Department Building Department IT Community Relations Village Clerk Village of Plainfield Organizational Chart - ii - 49 - iii - 50 51 - v - members are elected to four-year staggered terms, with three Board members elected every two years. The Administrator is responsible for the daily affairs of the organization and for carrying out the policies and ordinances of the Village Board. The Village is served by approximately 140 FTE employees, providing public/municipal/ enterprise services, including: police protection, community development, building and zoning services, public works operations, road & bridge maintenance, potable water distribution services, sanitary sewer services, and storm water services. The Village residents are also provided a variety of services, at the local level, by three school districts, two park districts, four townships, two fire protection districts, and two library districts. The annual budget serves as the spending authority for the Village. Budgetary control is maintained at the fund level for all budgeted funds. An annual budget is prepared for the General Fund, Water/Sewer & Expansion Fund, Capital Fund, and other miscellaneous funds. The budget process begins in the fall with an update to the Village’s long-term financial forecast and capital project demands. The annual budget must be adopted by the Village Board before the start of the fiscal year which begins on May 1st. Economic Condition and Outlook Local Economy The Village remained stable in its economic indicators last year, especially in retail sales. Overall, retail sales improved by 1.4% in comparison to the previous fiscal year. Housing development also remained steady in 2017. During the fiscal year, 134 single family building permits were issued for new construction within the Village. During fiscal year 2016, 151 single family building permits were issued and 159 were issued in 2015. Building permit revenues represented 4.0% of the General Fund revenue for fiscal year 2017 compared to 4.1% in fiscal year 2016. The Village’s Fund Balance Policy, which was revised in 2014, includes the ability to transfer unassigned General Fund balance in excess of 40% to the Village’s Capital Fund. Fiscal year 2017 reflected a $2.19 million transfer from the Village’s General Fund to the Capital Fund, resulting in an ending fund balance of just over $13.49 million. This key financial policy will continue to help the Village position itself for future capital infrastructure needs. Debt ratings indicate the confidence of the rating agency in the Village’s continued financial operations and abilities to meet its ongoing obligations. Standard & Poor’s rating for the Village's debt is AA+. S&P notes factors such as budgetary flexibility, management, and good financial policies as reasons for the strong rating. Moody’s also issued a strong bond rating for the Village’s debt at Aa1. Moody’s states that the bond rating “reflects the Village’s healthy financial operations and ample reserves supported by strong management and long-term fiscal planning.” Strategic Plan In June, the Village Board met with Dr. Lew Bender to discuss the shared vision for the community. The Board continues to support objectives across three key areas: Transportation, Traffic, & Infrastructure; Economic 52 - vi - Growth & Sustainability; and Community Life. Based on the Board’s feedback, Staff updated the Strategic Plan and mapped out one year tasks. The 2021 Strategic Plan provides guidance for the Village’s annual budget process and long-term financial planning. Transportation & Infrastructure Projects As a key component of the 2021 Strategic Plan, the Village has a number of transportation projects underway. The 127t Street reconstruction project will be complete by the end of 2017. In addition, the two state projects in our area, Route 30 and the 119th Street/Route 30 traffic signal, will be substantially complete by the end of our fiscal year. Planning and design work will continue for the 143rd Street Extension, I-55 Interchange Expansion, Lockport Street Bypass, Renwick Road, Plainfield-Naperville Road/127th Street Intersection, and the Route 30/143rd Street Intersection. The Village continues to focus on infrastructure projects with the expansion of the Des Plaines Street Parking Lot and construction of the new Pace Park-n-Ride. With the development of the Park-n-Ride, the Village is also exploring development opportunities through the option of a public-private partnership for the rest of the property. Downtown infrastructure also remains a priority as the Village begins the planning process for water line replacement in the Village Green area. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the Village of Plainfield for its Comprehensive Annual Financial Report (CAFR) for the fiscal year that ended April 30, 2016. This was the third year the Village submitted and received this prestigious award. In order to be awarded a Certificate of Achievement, the Village must publish an easily readable and efficiently organized CAFR. The report must also satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of only one year. We believe that our current CAFR continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. This report would not been possible without the dedicated support and involvement of the Village Department Heads and Staff. The entire Management Services Staff is extended a special appreciation for all of their assistance in the completion of the annual audit and preparation of this report. We would also like to thank the Village President and Board of Trustees for their support in maintaining the highest standards of professionalism in the management of the Village’s finances. Respectfully submitted, Brian Murphy Traci Pleckham Village Administrator Management Services Director 53 FINANCIAL SECTION 54 - 1 - INDEPENDENT AUDITOR’S REPORT The Honorable President Members of the Board of Trustees Village of Plainfield, Illinois Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of Plainfield, Illinois (the Village) as of and for the year ended April 30, 2017, and the related notes to financial statements, which collectively comprise the Village’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Village’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Village’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. - 1 - 55 - 2 - We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Village of Plainfield, Illinois, as of April 30, 2017, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and the required supplementary information listed in the table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Village’s basic financial statements. The introductory section, combining and individual fund financial statements and schedules, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. - 2 - 56 - 3 - The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Naperville, Illinois September 11, 2017 - 3 - 57 GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS 58 (See independent auditor's report) MD&A 1 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS APRIL 30, 2017 _____________________________________________________________________________________________ The Village of Plainfield’s (the "Village") Management Discussion and Analysis (MD&A) is designed to provide an overview of the Village’s financial position and activity at and for the year ended April 30, 201 7. Since the MD&A is designed to focus on the Village’s current year activities, changes in the Village’s financial position, and to identify any material deviations from approved budget and financial plans, the information contained within this MD&A should be considered as a part of a greater whole. Readers of this report should read and evaluate all sections of this report, including the Notes to the Financial Statements and the Statistical Section that is provided in addition to the MD&A, in order to form an opinion on the financial position and activities of the Village. Financial Highlights x The Village’s total net position as of April 30, 2017 equaled $327,160,397, a decrease of $6,555,600 or 2% over the April 30, 2016 net position. Governmental activities recognized a decrease in net position of $7,453,048. The Business-type activities recognized an increase of $897,448 in net position.. x Total revenues (including transfers) of all governmental activities increased by $1,915,575, or 5.7%. Total expenses increased by $389,237 or 0.9% as compared to fiscal year 2016. x Total revenues of all business-type activity programs increased by $1,382,410, or 8.2%, while the total expenses increased by $347,824, or 2.2% as compared to fiscal year 2016. x Governmental Funds reported combined ending fund balances of $28,029,365, an increase of $4,810,333 over the prior fiscal year. o Total fund balance for the General Fund was $10,819,162, an increase of $212,082 over fiscal year 2016. This represents 50% of General Fund expenditures. $8,655,225 of the General Fund balance is considered unassigned. This unassigned fund balance represents 40% of General Fund expenditures.. o Total fund balance for the Capital Projects Fund was $13,490,725, an increase of $4,653,291 over fiscal year 2016. In March of 2014, the Village Board revised its Financial Policies to include the ability to transfer unassigned General Fund balance in excess of 40% to the Village’s Capital Fund. Consistent with the Village’s Financial Policies, fiscal year 2017 reflected a $2,189,567 transfer from the Village’s General Fund to the Capital Fund. USING THE FINANCIAL SECTION OF THIS ANNUAL REPORT The Financial Statements' focus is on both the Village as a whole (government-wide) and on the major individual funds. Both perspectives (government-wide and major fund) allow the user to address relevant questions, broaden a basis for comparison (year to year or government to government), and enhance the Village's accountability. The Village’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements The Government-Wide Financial Statements are designed to emulate the corporate sector in that all governmental and business-type activities are consolidated into columns that add to a total for the Primary Government. The Statement of Net Position presents information on all of the Village’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference between total assets and deferred outflows of resources and total liabilities and deferred inflows of resources reported as the net position. The "Unrestricted Net Position" is designed to be similar to bottom line results for the Village ’s governmental and business-type activities. This statement combines and consolidates governmental funds' current financial resources (short-term spendable resources) with capital assets and long- term obligations using the accrual basis of accounting and economic resources measurement focus. Over time, increases or decreases in net position may serve as a useful indicator of whether or not the financial position of the Village is improving. The Statement of Activities presents information showing how the Village’s net position changed during the most recent fiscal year. This is intended to summarize and simplify the user's analysis of the cost of various government services and/or subsidy to various business-type activities. 59 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 2 The Governmental Activities reflect the Village's basic services, including police, highways and streets, planning, building, and administration. Property taxes, sales taxes, local utility taxes, and shared State income taxes finance the majority of these activities. The Business-Type Activities reflect private sector-type operations (Water and Sewer Fund), where the fee for service typically covers all or most of the cost of operation, including depreciation. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Fund Financial Statements allow the demonstration of sources and uses of funds and/or the related budgeting compliance. Traditional users of governmental financial statements will find the Fund Financial Statements presentation more familiar. The focus is on major funds, rather than fund types. All of the funds of the Village can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds Governmental funds (see pages 8-12) are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, governmental fund financial statements focus on near- term inflows and outflows of resources available for spending, as well as on balances of resources available for spending at the end of the fiscal year. Such information may be useful in evaluating the Village’s near -term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. The governmental fund’s Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The Village maintains 9 individual governmental funds. Information is presented separately in the Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund, the Capital Projects Fund, and the Debt Service Fund which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non- major governmental funds is provided in the form of combining statements elsewhere in this report. Proprietary Funds Proprietary fund financial statements (see pages 13-17) provide the same type of information as the government-wide financial statements, only in more detail. Proprietary funds account for services that are generally fully supported by user fees charged to customers. The Water and Sewer Fund is considered a major fund of the Village and is presented in a separate column in the Fund Financial Statements. A more detailed analysis of Water and Sewer Fund activities can be found on pages 93-100 of this report. Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside Village government (Police Pension Fund, see pages 18-19). While these funds represent trust responsibilities of the government, these assets are restricted in purpose and do not represent discretionary assets of the government. Therefore, these assets are not presented as part of the Government-Wide Statements. Notes to the Financial Statements The notes provide additional information that is essential to obtaining a full understanding of the data provided in the government-wide and fund financial statements. Notes to the Financial Statements can be found on pages 20-56 of this report. Other Information Required Supplementary Information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information including the general fund budgetary schedules and data concerning the Village’s progress in funding its obligation to provide pension and other postemployment benefits to its employees. Required supplementary information can be found on pages 57-65 of this report. 60 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 3 Other Supplementary Information In addition to the basic financial statements and accompanying notes, this report also presents combining and individual fund financial statements and schedules for each of the Village’s funds, as well as supplemental schedules and historical statistical data, which are presented on pages 66-139 of this report. GOVERNMENT-WIDE STATEMENT Statement of Net Position Net position may serve over time as a useful indicator of a government's financial position. For the Village of Plainfield, assets exceeded liabilities by $333,715,997 as of April 30, 2016 and $327,160,397 for April 30, 2017. In comparison, this amount reflects a decrease of $6,555,600 in total net position. For more detailed information see the Statement of Net Position (page 4). The following table reflects the condensed Statement of Net Position: The largest portion of the Village’s total net position (91%) reflects its investment in capital assets (land and improvements, building, machinery, vehicles, equipment and infrastructure), less any related debt still outstanding. Although the Village’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. A small portion of the Village’s total net position (2%) represents resources that are subject to restrictions on how they may be used. The remaining balance of unrestricted net position of $22,363,694 may be used to meet the Village’s ongoing obligations. Of this amount, $9,857,838 represents the governmental activities portion and $12,505,856 is available for the Village’s business-type activities (water and sewer operations). 2017 2016 2017 2016 2017 2016 Assets Current Assets 38,304,250$ 33,262,497$ 16,801,497$ 17,018,925$ 55,105,747$ 50,281,422$ Capital Assets 235,734,313$ 248,395,743$ 105,335,852$ 106,709,398$ 341,070,165$ 355,105,141$ Total Assets 274,038,563$ 281,658,240$ 122,137,349$ 123,728,323$ 396,175,912$ 405,386,563$ Deferred Outflows of Resources Deferred Outflows of Resources- IMRF 960,331$ 991,599$ 198,008$ 203,098$ 1,158,339$ 1,194,697$ Deferred Outflows of Resources- Police Pension 2,214,139$ 3,570,617$ -$ -$ 2,214,139$ 3,570,617$ Unamortized loss on refundings 1,816,600$ 1,936,717$ 2,394,625$ 2,546,454$ 4,211,225$ 4,483,171$ Total Assets and Deferred Outflows of Resources 279,029,633$ 288,157,173$ 124,729,982$ 126,477,875$ 403,759,615$ 414,635,048$ Liabilities Current Liabilities 3,601,204$ 3,709,576$ 1,498,449$ 1,764,422$ 5,099,653$ 5,473,998$ Long-Term Liabilities 38,520,172$ 41,876,308$ 24,172,439$ 26,553,536$ 62,692,611$ 68,429,844$ Total Liabilities 42,121,376$ 45,585,884$ 25,670,888$ 28,317,958$ 67,792,264$ 73,903,842$ Deferred Inflows of Resources Deferred Inflows of Resources- IMRF 141,893$ 131,271$ 28,616$ 26,887$ 170,509$ 158,158$ Deferred Inflows of Resources- Police Pension 1,687,880$ 220,856$ -$ -$ 1,687,880$ 220,856$ Deferred property tax 6,948,565$ 6,636,195$ -$ -$ 6,948,565$ 6,636,195$ Total Liabilities and Deferred Inflows of Resources 50,899,714$ 52,574,206$ 25,699,504$ 28,344,845$ 76,599,218$ 80,919,051$ Net Position: Net Investmant in Capital Assets 214,068,963$ 224,437,029$ 84,275,866$ 83,393,179$ 298,344,829$ 307,830,208$ Restricted 4,203,118$ 4,260,303$ 2,248,756$ 2,247,562$ 6,451,874$ 6,507,865$ Unrestricted 9,857,838$ 6,885,635$ 12,505,856$ 12,492,289$ 22,363,694$ 19,377,924$ Total Net Position 228,129,919$ 235,582,967$ 99,030,478$ 98,133,030$ 327,160,397$ 333,715,997$ Governmental Activities Business-Type Activities Total Primary Government Table 1: Statement of Net Position as of April 30, 2017 and April 30, 2016 61 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 4 Current Year Impacts The Village of Plainfield’s April 30, 2017 General Fund reflects a positive fund balance of $10,819,162, reflecting an increase of fund balance of $212,082 from the 2016 fiscal year. The 2017 total combined General Fund balance represents 50% of General Fund expenditures. Total General Fund unassigned fund balance represents 40% of General Fund expenditures or $8,655,225. The Village’s Capital Projects fund balance improved its fund balance by $4,653,291 resulting in a fund balance of $13,490,725 as of April 30, 2017. The Village’s overall combined fund balance is $28,029,365, an increase of $4,810,333 from fiscal year 2016. Changes in Net Position The following table provides detail of the change in the Village’s net position during the year ended April 30, 201 7 compared to the year ended April 30, 2016. 2017 Governmental activities decreased the Village’s net position by $7,453,048 and business-type activities increased the Village’s net position by $897,448. Depreciation was a primary factor of the decrease in net position for the governmental activities. Highway and Streets expenses of $23,787,789 include depreciation expenses of $14,319,016. 2017 2016 2017 2016 2017 2016 Revenues Program Revenues Charges for Services 7,789,088$ 7,271,241$ 15,071,122$ 14,224,684$ 22,860,210$ 21,495,925$ Operating Grants & Contributions 1,184,693$ 1,203,530$ 389,353$ -$ 1,574,046$ 1,203,530$ Capital Grants & Contributions 1,207,122$ 360,507$ -$ -$ 1,207,122$ 360,507$ General Revenues Property Taxes 6,795,465$ 6,633,529$ -$ -$ 6,795,465$ 6,633,529$ Other Taxes 17,436,589$ 17,534,801$ 1,745,968$ 1,701,328$ 19,182,557$ 19,236,129$ Other 361,243$ 327,817$ 985,927$ 883,948$ 1,347,170$ 1,211,765$ Total Revenues 34,774,200$ 33,331,425$ 18,192,370$ 16,809,960$ 52,966,570$ 50,141,385$ Expe nse s General Government 4,547,120$ 4,461,409$ -$ -$ 4,547,120$ 4,461,409$ Public Safety 14,062,875$ 12,608,966$ -$ -$ 14,062,875$ 12,608,966$ Highways and Streets 23,787,789$ 24,868,163$ -$ -$ 23,787,789$ 24,868,163$ Interest 800,364$ 870,373$ -$ -$ 800,364$ 870,373$ Water and Sewer -$ -$ 16,324,022$ 15,976,198$ 16,324,022$ 15,976,198$ Total Expe nse s 43,198,148$ 42,808,911$ 16,324,022$ 15,976,198$ 59,522,170$ 58,785,109$ (8,423,948)$ (9,477,486)$ 1,868,348$ 833,762$ (6,555,600)$ (8,643,724)$ Transfers 970,900$ 498,100$ (970,900)$ (498,100)$ -$ -$ Change in Net Position (7,453,048)$ (8,979,386)$ 897,448$ 335,662$ (6,555,600)$ (8,643,724)$ Ending Net Position 228,129,919$ 235,582,967$ 99,030,478$ 98,133,030$ 327,160,397$ 333,715,997$ Governmental Activities Business-Type Activities Total Primary Government Table 2: Changes in Net Position for the Fiscal Years Ended April 30, 2017 and April 30, 2016 Change in Net Position before Transfe rs 62 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 5 Normal Impacts – There are eight basic impacts on revenues and expenses as reflected below: Revenues: Economic Condition - can reflect a declining, stable, or growing economic environment and can have an impact on state income, sales, and utility tax revenue as well as public spending habits for consumers and builders/developers. Increase/Decrease in Village-Approved Rates - while certain tax rates are set by statute, the Village Board has authority to impose and increase/decrease rates (water, sewer, impact fees, connection fees, building permit fees, home rule sales tax, utility tax etc.) Changing Patterns in Intergovernmental and Grant Revenue (both recurring and nonrecurring) – certain recurring revenues (State-shared revenues: sales, income, use etc.) may experience changes periodically, while nonrecurring (or one-time) grants are less predictable and often distort their impact on year-to-year comparisons. Market Impacts on Investment Income - the Village's investment portfolio is managed using a similar average maturity to most governments. Market conditions may cause investment income to fluctuate. Expenses: Introduction/Modifications of New/Existing Programs - within the functional expense categories (General Government, Public Safety, and Highways and Streets, etc.), individual programs may be added, modified or deleted to meet changing community needs. Changes in Authorized Personnel - changes in service demands may cause the Village Board to increase/decrease authorized staffing. Staffing costs (salary and related benefits) represent 66% of the Village's General Fund and 14% of the Water and Sewer Fund operating costs. Changes in Salary and/or benefits (annual adjustments and merit) - the ability to attract and retain human and intellectual resources requires the Village to strive to position themselves with competitive salary and benefits in the marketplace. In addition, reductions or freezes in salary and changes to benefits can also impact overall expenses. Inflation - while overall inflation appears to be reasonably modest, the Village is a major consumer of certain commodities such as supplies, fuels, and parts, particularly in years of significant construction activity. Some functions may experience unusual commodity-specific increases. Current Year Impacts – Governmental Activities Revenues 63 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 6 For the fiscal year ended April 30, 2017, revenues from Governmental Activities totaled $35,745,100, an increase of $1,915,575, or 5.7% from fiscal year 2016. Sales and Use Tax were the Village's largest revenue source at $9,820,705, representing 27.47% of the total Governmental Activity revenue. Charges for Services were the Village's second largest revenue source at $7,789,088, representing 21.79%. The primary Charges for Services revenues include refuse fees ($4,048,099), building permit revenues ($952,317), and franchise fees ($742,997). Property and Replacement Taxes represent $6,795,465 or 19.01% of the total Governmental Activity revenue. Development activity has remained steady in 2017. During the fiscal year, 134 single family building permits were issued for new construction within the Village. During fiscal year 2016, 151 single family building permits were issued and 159 in 2015. Compared to fiscal years 2008 and 2007, 298 and 797 single family building permits were issued respectively. The Village’s property tax revenues increased from $6,633,529 in fiscal year 2016 to $6,795,465 in fiscal year 2017. The Equalized Assessed Valuation (EAV) of the Village increased from $1,173,327,609 in calendar year 2014 to $1,211,918,620 in calendar year 2015 to, representing $38,591,011 or 3.3%. The Village’s state-shared revenues of sales, income, and use tax decreased this fiscal year by $347,688. State Income Tax reflected the reason for the decline. Details of the Village’s portion of State-Shared Taxes are as follows: State-Shared Tax Fiscal Year 2016 Fiscal Year 2017 Increase / (Decrease) Sales Tax 5,280,661 5,354,048 73,387 State Income Tax 4,218,244 3,741,387 (476,857) Use Tax 918,416 974,198 55,782 Total 10,417,321 10,069,633 (347,688) 64 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 7 Current Year Impacts – Governmental Activities Expenses For the fiscal year ended April 30, 2017, expenses from Governmental Activities totaled $43,198,148, an increase of $389,237 over fiscal year 2016. In comparison, expenses from Governmental Activities in fiscal year 2016 increased by $2,265,677. In fiscal year 2015, expenses decreased by $347,201. For the fiscal year ended April 30, 2017, Highways and Streets represented 55.07% of expenditures or $23,787,789. Included in this figure is depreciation expense of $14,319,016. Some of the Village’s capital expenditures include $1,724,028 for roadway improvements, $163,592 for sidewalk, curb replacement and pedestrian crossings, $534,985 for machinery and equipment for the Police and Public Works Departments, and $279,983 for tree removal due to the emerald ash borer. 65 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 8 Current Year Impacts – Business Type Activities Revenues The Village’s business-type activities are those that the Village charges a fee to customers to help cover all or most of the cost of the services it provides. The Village’s net position for its business-type activities increased in the amount of $897,448 to $99,030,478 (see Table 2 – MD&A page 4). Total revenue for the Village’s business-type activities increased by $1,382,410; from $16,809,960 in fiscal year 2016 to $18,192,370 in fiscal year 2017. Charges for Services revenues for fiscal year end 2017 totaled $15,071,122, an increase of $846,438. The Village has contracted with Illinois American Water to supply drinking water from the City of Chicago to the Village via Illinois American’s pipeline. In February of 2015, the Village implemented the first of a three-year utility rate increase schedule, due to a 25% rate increase from the City of Chicago passed along to the Village in 2012. Current Year Impacts – Business Type Activities Expenses Operating expenses from all Business-Type Activities increased by $347,824 or 2.2%. Lake Michigan water purchase accounted for $347,874 in additional expenses. Depreciation expenses for the water and sewer system remained relatively flat, increasing by $59,535 to $3,110,638 for fiscal year 2017. FINANCIAL ANALYSIS OF THE VILLAGE’S FUNDS Governmental Funds The focus of the Village’s governmental funds is to provide information on near -term inflows, outflows and balances of spendable resources. Such information is useful in assessing the Village’s financing requirements. In particular, unassigned fund balance may serve as the useful measure of a government’s net resources available for spending at the end of the fiscal year. At April 30, 2017 the Governmental Funds (as presented on page 9) reported a combined fund balance of $28,029,365 which is an increase from the beginning of the year balance of $23,219,032. Of the total fund balance, $8,655,225 is unassigned within the Village’s General Fund, indicating availability of use for continuing Village services. Non-spendable, restricted or assigned fund balance of $19,374,575 includes $3,077,064 for street maintenance, $1,305,917 for healthcare, $221,763 for long-term receivables as required by generally accepted accounting principles, $540,540 for economic development, $13,490,725 for capital projects, $436,101 for public safety, and smaller statutory restrictions for prepaid items, audit, liability insurance, retirement obligations, and debt service. The General Fund is the Village’s primary operating fund and the largest source of da y-to-day service delivery. Total General Fund balance increased by $212,082 from fiscal year 2016. Total General Fund revenues increased $171,946 in fiscal year 2017. General Fund expenditures increased by $423,188 from the prior year, or 2%. The Capital Projects Fund is used to account for the acquisition or construction of major capital assets (other than those financed by proprietary funds). The Capital Projects Fund expended approximately $3.6 million in capital projects in fiscal year 2017, and increased its fund balance by $4,653,291 resulting in an ending fund balance of $13,490,725. This fund balance will be utilized for future capital projects. 66 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 9 GENERAL FUND BUDGETARY HIGHLIGHTS General Fund actual revenues were $965,970 more than the budgeted amount. This amount is primarily related to higher state income and use tax revenues of $620,585 then what was conservatively budgeted. Other financing sources listed in the above table include a transfer out to the Village’s Capital Fund of $2,189,567 per the Village’s Financial Policies. In March of 2014, the Village Board revised its Financial Policies to include the ability to transfer unassigned General Fund balance in excess of 40% to the Village’s Capital Fund. Proprietary Funds At April 30, 2017 the Proprietary Funds total net position increased by $897,448. There were contributions of $389,353 in fiscal year 2017. There were no contributions of infrastructure in fiscal years 2014 - 2016. Contributions of infrastructure totaled $2,145,000 in fiscal year 2013, compared to $90,791 in fiscal year 2012, and $372,147 in fiscal year 2011. The Village’s Water and Sewer Accounts recorded an operating loss of $409,821 in fiscal year 2017 (page 95). Fiscal year 2016 reported an operating loss of $818,030. The 2017 loss was directly attributable to water and sewer infrastructure depreciation expenses of $3,110,638. CAPITAL ASSETS The Village’s investment in capital assets for its Governmental and Business-Type Activities as of April 30, 2017, amounts to $341,070,165. The investment in capital assets includes land, buildings, equipment, improvements other than buildings, underground sewer and water systems, infrastructure, and construction in progress. This amount represents a net decrease (including additions and deductions) of $14,034,976. The Governmental Activities net capital assets decreased by $12,661,430. The Business-Type Activities net capital assets decreased by $1,373,546. Detailed information regarding the change in capital assets for Governmental and Business-Type Activities is included in the Notes to the Financial Statements on pages 30-31. Original Budget Final Budget Actual Revenues 23,057,972$ 23,057,972$ 24,023,942$ Expenditures 23,324,972$ 23,324,972$ 21,638,062$ Excess of Revenues over Expenditures (267,000)$ (267,000)$ 2,385,880$ Other Financing Sources (Uses) 267,000$ 267,000$ (2,173,798)$ Net Changes in Fund Balance -$ -$ 212,082$ Table 3: General Fund Budgetary Highlights 2017 2016 2017 2016 2017 2016 Land and Right of Way 99,620,465$ 99,620,465$ 3,043,544$ 3,043,544$ 102,664,009$ 102,664,009$ Buildings 21,259,692$ 22,054,513$ 12,044,920$ 12,393,882$ 33,304,612$ 34,448,395$ Machinery and Equipment 1,462,353$ 1,237,779$ 97,402$ 142,924$ 1,559,755$ 1,380,703$ Water & Sewer System -$ -$ 89,982,376$ 90,630,375$ 89,982,376$ 90,630,375$ Infrastructure 106,870,138$ 120,803,518$ -$ -$ 106,870,138$ 120,803,518$ Construction in progress 6,521,665$ 4,679,468$ 167,610$ 498,673$ 6,689,275$ 5,178,141$ Total Capital Assets 235,734,313$ 248,395,743$ 105,335,852$ 106,709,398$ 341,070,165$ 355,105,141$ Governmental Activities Business-Type Activities Total Primary Government Table 4: Total Capital Assets (Net of Depreciation) 67 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 10 DEBT OUTSTANDING As of April 30, 2017, the Village has six general obligation bond series, one Illinois EPA low interest loan, and two revenue bond series outstanding. At April 30, 2017, $27.5 million in general obligation bonds, $2.5 million in Illinois EPA loans, and $14.6 million in revenue bonds are outstanding. In addition, by continuing to monitor bond market conditions, the Village has been able to achieve cost savings in excess of $3.6 million the past 10 years through refunding/refinancing existing debt. Maturity dates and par amounts continue to remain the same on these refunding issues. State statutes that limit the amount of general obligation debt a government entity has outstanding does not apply to home rule municipalities. The Village of Plainfield was certified a home rule unit in fiscal year 2006. Debt ratings indicate the confidence of the rating agency in the Village’s continued financial operations and abilities to meet its ongoing obligations. In December of 2013, the Village refunded the Series 2004 bonds for net present value cash flow savings of approximately $754,000. Upon their review of the refunding, S&P upgraded the Village's AA debt rating to AA+. S&P noted very strong budgetary flexibility and performance, strong management with good financial policies and practices as key factors of the upgrade. S & P also noted, "The stable outlook reflects our view of the Village's strong economy and our anticipation that the Village will maintain very strong budgetary flexibility and liquidity." In July of 2015, Moody’s, as part of their annual review process, noticed positive trends in the Village’s finances. Upon completion of their analysis, Moody’s upgraded the Village’s rating from Aa2 to Aa1. In summary, Moody states that the rating, “reflects the Village’s healthy financial operations and ample reserves supported by strong management and long term fiscal planning”. The following charts depict a comparison of the debt ratings used and issued by Moody’s and Standard and Poor’s (S&P) for both the Village’s General Obligation and Water and Sewer Re venue Bonds: Additional information of the Village’s long-term debt can be found in the Notes to the Financial Statements (pages 32-37). Moody's S&P Aaa AAA Aa1 AA+ *** Aa2 *AA Aa3 **AA- A1 A+ A2 A A3 A- Baa1 BBB+ Baa2 BBB Baa3 BBB- *Water & Sewer 1st lien revenue bond **Water & Sewer 2nd lien revenue bond *** S&P rated all of the Village's debt the same Comparison of Ratings Used by Moody's and Standard and Poor's (S&P) Village of Plainfield's Debt Rating is Highlighted. The Village holds both General Obligation Bonds and Water & Sewer System Revenue Bonds 68 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 11 ECONOMIC FACTORS According to the Metropolitan Mayors Caucus, “Plainfield is an upscale southwest suburban community that has reached a key transition point in its history. Formerly a small farming community as late as 1990, it has seen its population skyrocket from about 4,500 in 1990 to 39,581 in 2010 as numerous family farms were converted into large housing subdivisions. Thanks to careful planning, the Village’s infrastructure has, to a large degree, been able to keep up with the growth.” Although currently growing at a slower pace, the population of the Village of Plainfield has increased rapidly over the past 20 years bringing an influx of new residents and consumers to the Village. Data Sources: The challenge now before the Village, given the current economic situation, is to be able to position itself to provide a sustainable community that promotes a quality of life that attracts residents, commercial developments and visitors alike. Based on information from the Illinois Department of Employment Security, the 2016 average unemployment for the Village of Plainfield was 4.8%, which favorably compares to Will County’s rate of 6.1% and the State of Illinois rate of 5.9%. As of July 2017, the average unemployment for the Village was 3.9%, which still favorably compares to Will County’s rate of 4.9% and the State of Illinois rate of 4.9%. The national average unemployment rate for July 2017 was 4.6%. Information from the US Census Bureau via the 2000 Census and the 2011-2015 American Community Survey lists the following comparable data for the Village of Plainfield, Will County, Illinois and the United States: Plainfield Will County Illinois USA 2000 2011-2015 2000 2011-2015 2000 2011-2015 2000 2011-2015 Median value of owner- occupied housing units $198,300 $283,000 $154,300 $209,800 $130,800 $173,800 $119,600 $178,600 Plainfield Will County Illinois USA 2000 2011-2015 2000 2011-2015 2000 2011-2015 2000 2011-2015 Median household income $80,799 $111,521 $62,238 $76,101 $46,590 $57,574 $41,994 $53,889 Per the data above, the median value of owner-occupied housing units increased an estimated 43% for the Village within approximately the past 15 years. In addition, the median household income increased by 38% during the same timeframe. x 1990 - U.S. Census x 2000 - U.S. Census x 2003 - Village of Plainfield Special Census x 2005 - Village of Plainfield Special Census x 2007 - Village of Plainfield Special Census x 2010 - U.S. Census x 2016 – ESTIMATE - U.S. Census 69 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 12 The Village has experienced stability in its revenues in the past fiscal year. However, given the continued uncertainties of the State of Illinois, the Village continues to remain cautious in budgeting for state shared revenue sources such as income and use tax. The 2018 budget was again developed in a prudent and conservative manner. Continued cost containments across all departments enabled the Village to approve a balanced 2018 budget, with the main principle of providing quality services in an efficient and cost-effective manner, while keeping the Village’s property tax rate stable. The 2018 budget anticipates a stable housing market and continues to be conservative in regards to revenue projections, reflecting level state shared revenues and property taxes. The budget does not include funding for any new positions. The Capital Fund includes an improved capital improvement program in fiscal year 2018, specifically due to anticipated revenue of $5.8 million by PACE. The Village and PACE have entered into an agreement whereby PACE will provide 100% funding for the engineering and construction of a new 400 car parking lot and bus related amenities. Other projects include $4.5 million for the Village’s roadway improvement and maintenance programs, engineering design work, improving pedestrian access through bike paths and sidewalks, and continued funding for the Village-wide emerald ash borer issue. The Village’s Motor Fuel Tax Fund includes an additional $1 million for the Village’s roadway maintenance program. The 2011-2014 fiscal year budgets included funding for the Village’s Capital Fund deficit elimination plan. Through these four fiscal years, the Village eliminated over $10,943,005 in deficit position. As the 2014 fiscal year provided the elimination of the Capital Fund deficit balance and an ending fund balance of $405,138, the 2017 fiscal year concluded with an ending Capital Fund balance of $13,490,725. Fiscal year 2018 includes a balanced Capital Fund budget, with the plan of utilizing its fund balance for future capital infrastructure needs. State revenues combined (sales, income and use tax) continue to represent the largest portion of the General Fund revenues at 42%. Fiscal year 2017 reflected an increase in sales tax revenue of 1.4%, while fiscal year 2016 increased by 5%. However, income tax revenues for fiscal year 2017 declined by 11.3%, or $476,857. The Village continues to remain uncertain regarding the State’s proposal to reduce the local government’s share of income tax revenues. State revenues will continue to be monitored closely in the 2018 fiscal year and forward. Property tax revenues represent approximately 22% of the overall General Fund revenues. The Village's composition is primarily residential with smaller commercial and industrial components. Although home values seem to have stabilized, the Village will continue closely monitor the housing market for the current year budget and future fiscal year budget projections. CONTACTING THE VILLAGE'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, customers, investors, and creditors with a general overview of the Village's finances and to demonstrate the Village's accountability for the money it receives. Questions concerning this report or requests for additional financial information should be directed to Traci Pleckham, Director of Management Services, Village of Plainfield, 24401 West Lockport Street, Plainfield, Illinois 60544. 70 Governmental Business-Type Activities Activities Total ASSETS Cash and investments 24,834,048$ 14,143,758$ 38,977,806$ Receivables (net, where applicable, of allowances for uncollectibles) Property taxes 6,948,565 - 6,948,565 Sales tax 2,312,429 405,766 2,718,195 Income tax 603,352 - 603,352 Utility/telecommunications taxes 357,139 - 357,139 Allotments 86,661 - 86,661 Grants 665,605 - 665,605 Interest 21,189 19,267 40,456 Other 1,020,209 1,983,821 3,004,030 Prepaid expenses 150,893 15,598 166,491 Deposits 1,304,160 233,036 1,537,196 Other - 251 251 Capital assets Nondepreciable 106,142,130 3,211,154 109,353,284 Depreciable, net of accumulated depreciation 129,592,183 102,124,698 231,716,881 Total assets 274,038,563 122,137,349 396,175,912 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources - IMRF 960,331 198,008 1,158,339 Deferred outflows of resources - Police Pension Plan 2,214,139 - 2,214,139 Unamortized loss on refundings 1,816,600 2,394,625 4,211,225 Total deferred outflows of resources 4,991,070 2,592,633 7,583,703 Total assets and deferred outflows of resources 279,029,633 124,729,982 403,759,615 Primary Government VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION April 30, 2017 (This statement is continued on the following page.) - 4 - 71 Governmental Business-Type Activities Activities Total LIABILITIES Accounts payable 2,336,970$ 1,044,626$ 3,381,596$ Accrued payroll 374,809 61,807 436,616 Deposits payable 34,571 26,362 60,933 Accrued interest payable 274,884 365,654 640,538 Other accrued liabilities 74,256 - 74,256 Unearned revenue 505,714 - 505,714 Noncurrent liabilities Due within one year 3,190,214 2,443,637 5,633,851 Due in more than one year 35,329,958 21,728,802 57,058,760 Total liabilities 42,121,376 25,670,888 67,792,264 DEFERRED INFLOWS OF RESOURCES Deferred inflows of resources - IMRF 141,893 28,616 170,509 Deferred inflows of resources - Police Pension 1,687,880 - 1,687,880 Deferred property tax 6,948,565 - 6,948,565 Total deferred inflows of resources 8,778,338 28,616 8,806,954 Total liabilities and deferred inflows of resources 50,899,714 25,699,504 76,599,218 NET POSITION Net investment in capital assets 214,068,963 84,275,866 298,344,829 Restricted for Street maintenance 3,077,064 - 3,077,064 Public safety 436,101 - 436,101 Debt service - 2,248,756 2,248,756 Audit 9,342 - 9,342 Liability insurance 48,059 - 48,059 Retirement obligations 92,012 - 92,012 Economic development 540,540 - 540,540 Unrestricted 9,857,838 12,505,856 22,363,694 TOTAL NET POSITION 228,129,919$ 99,030,478$ 327,160,397$ April 30, 2017 Primary Government VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION (Continued) See accompanying notes to financial statements. - 5 - 72 Operating Capital Charges Grants and Grants and FUNCTIONS/PROGRAMS Expenses for Services Contributions Contributions PRIMARY GOVERNMENT Governmental Activities General government 4,547,120$ 6,151,486$ 16,377$ -$ Public safety 14,062,875 1,593,981 62,722 500 Highways and streets 23,787,789 43,621 1,105,594 1,206,622 Interest 800,364 - - - Total governmental activities 43,198,148 7,789,088 1,184,693 1,207,122 Business-Type Activities Water and sewer 16,324,022 15,071,122 389,353 - Total business-type activities 16,324,022 15,071,122 389,353 - TOTAL PRIMARY GOVERNMENT 59,522,170$ 22,860,210$ 1,574,046$ 1,207,122$ Program Revenues VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF ACTIVITIES April 30, 2017 - 6 - 73 Governmental Business-Type Activities Activities Total 1,620,743$ -$ 1,620,743$ (12,405,672) - (12,405,672) (21,431,952) - (21,431,952) (800,364) - (800,364) (33,017,245) - (33,017,245) - (863,547) (863,547) - (863,547) (863,547) (33,017,245) (863,547) (33,880,792) General Revenues Taxes Property and replacement 6,795,465 - 6,795,465 Home rule sales 3,492,459 1,745,968 5,238,427 Utility/telecommunications 2,915,445 - 2,915,445 Local motor fuel 959,052 - 959,052 Other 10,092 - 10,092 Intergovernmental revenue - unrestricted Sales and use tax 6,328,246 - 6,328,246 Income tax 3,741,387 - 3,741,387 Investment income 140,553 62,358 202,911 Miscellaneous 210,598 923,569 1,134,167 Transfers 970,900 (970,900) - Total 25,564,197 1,760,995 27,325,192 CHANGE IN NET POSITION (7,453,048) 897,448 (6,555,600) NET POSITION, MAY 1 235,582,967 98,133,030 333,715,997 NET POSITION, APRIL 30 228,129,919$ 99,030,478$ 327,160,397$ Primary Government Net (Expense) Revenue and Change in Net Position See accompanying notes to financial statements. - 7 - 74 Nonmajor Total Capital Debt Governmental Governmental General Projects Service Funds Funds ASSETS Cash and investments 8,096,841$ 12,758,596$ 2,159$ 3,976,452$ 24,834,048$ Receivables (net, where applicable, of allowances for uncollectibles) Property taxes 5,458,925 - 116,470 1,373,170 6,948,565 Sales tax 1,500,775 811,654 - - 2,312,429 Income tax 603,352 - - - 603,352 Utility tax - 357,139 - - 357,139 Allotments - - - 86,661 86,661 Grants 22,270 643,335 - - 665,605 Interest 21,189 - - - 21,189 Other 915,194 101,648 - 3,367 1,020,209 Prepaid items 150,893 - - - 150,893 Deposits 1,304,160 - - - 1,304,160 Total assets 18,073,599 14,672,372 118,629 5,439,650 38,304,250 DEFERRED OUTFLOWS OF RESOURCES None - - - - - TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 18,073,599$ 14,672,372$ 118,629$ 5,439,650$ 38,304,250$ OUTFLOWS OF RESOURCES ASSETS AND DEFERRED VILLAGE OF PLAINFIELD, ILLINOIS BALANCE SHEET GOVERNMENTAL FUNDS April 30, 2017 (This statement is continued on the following page.) - 8 - 75 Nonmajor Total Capital Debt Governmental Governmental General Projects Service Funds Funds LIABILITIES Accounts payable 1,282,122$ 705,687$ -$ 349,161$ 2,336,970$ Accrued payroll 374,809 - - - 374,809 Impact fee 58,984 - - - 58,984 Recapture fee - 15,272 - - 15,272 Unearned revenue 45,026 460,688 - - 505,714 Developer deposit 34,571 - - - 34,571 Total liabilities 1,795,512 1,181,647 - 349,161 3,326,320 DEFERRED INFLOWS OF RESOURCES Unavailable property tax revenue 5,458,925 - 116,470 1,373,170 6,948,565 Total deferred inflows of resources 5,458,925 - 116,470 1,373,170 6,948,565 Total liabilities and deferred inflows of resources 7,254,437 1,181,647 116,470 1,722,331 10,274,885 FUND BALANCES Nonspendable Long-term receivables 221,763 - - - 221,763 Prepaid items 150,893 - - - 150,893 Restricted Street maintenance - - - 3,077,064 3,077,064 Public safety 393,352 - - 42,749 436,101 Audit - - - 9,342 9,342 Liability insurance - - - 48,059 48,059 Retirement obligations 92,012 - - - 92,012 Economic development - - - 540,540 540,540 Unrestricted Assigned Capital projects - 13,490,725 - - 13,490,725 Debt service - - 2,159 - 2,159 Insurance 1,305,917 - - - 1,305,917 Unassigned 8,655,225 - - (435) 8,654,790 Total fund balances 10,819,162 13,490,725 2,159 3,717,319 28,029,365 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES 18,073,599$ 14,672,372$ 118,629$ 5,439,650$ 38,304,250$ VILLAGE OF PLAINFIELD, ILLINOIS BALANCE SHEET (Continued) GOVERNMENTAL FUNDS April 30, 2017 OF RESOURCES, AND FUND BALANCES LIABILITIES, DEFERRED INFLOWS See accompanying notes to financial statements. - 9 - 76 FUND BALANCES OF GOVERNMENTAL FUNDS 28,029,365$ Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds 235,734,313 Bond premiums/discounts on bonds are expensed in governmental funds but capitalized and amortized in the statement of net position Unamortized bond premium (1,136,950) Unamortized loss on refunding 1,816,600 Interest payable is not due and payable in the current period and, therefore, is not reported in the governmental funds (274,884) Differences between expected and actual experiences, assumption changes, net differences between projected and actual earnings and contributions subsequent to the measurement date for the Illinois Municipal Retirement Fund are recognized as deferred outflows of resources and deferred inflows of resources on the statement of net position Deferred outflows of resources 960,331 Deferred inflows of resources (141,893) Differences between expected and actual experiences, assumption changes, and net differences between projected and actual earnings for the Police Pension Plan are recognized as deferred outflows of resources and deferred inflows of resources on the statement of net position Deferred outflows of resources 2,214,139 Deferred inflows of resources (1,687,880) Long-term liabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported in the governmental funds General obligation bonds (22,345,000) Net pension liability - IMRF (3,154,089) Net pension liability - Police Pension Plan (10,510,767) Compensated absences payable (1,108,136) Net other postemployment benefit obligation (265,230) NET POSITION OF GOVERNMENTAL ACTIVITIES 228,129,919$ April 30, 2017 VILLAGE OF PLAINFIELD, ILLINOIS RECONCILIATION OF FUND BALANCES OF GOVERNMENTAL FUNDS TO THE GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF NET POSITION See accompanying notes to financial statements. - 10 - 77 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS For the Year Ended April 30, 2017 Nonmajor Total Capital Debt Governmental Governmental General Projects Service Funds Funds REVENUES Taxes 6,246,687$ 3,492,459$ 117,214$ 1,400,709$ 11,257,069$ Licenses and permits 1,166,151 - - - 1,166,151 Intergovernmental 10,108,381 3,558,779 - 1,105,594 14,772,754 Charges for services 5,475,333 10,031 - - 5,485,364 Fines and forfeits 663,076 372,634 - 16,645 1,052,355 Investment income 78,951 39,716 798 21,088 140,553 Miscellaneous 285,363 128,897 - 18,349 432,609 Total revenues 24,023,942 7,602,516 118,012 2,562,385 34,306,855 EXPENDITURES Current General government 3,469,613 - - 742,043 4,211,656 Public safety 11,257,146 - - 418,454 11,675,600 Highways and streets 6,911,303 - - 944,954 7,856,257 Capital outlay - 3,606,528 - - 3,606,528 Debt service Principal retirement - - 2,315,000 - 2,315,000 Interest and fiscal charges - - 806,150 - 806,150 Total expenditures 21,638,062 3,606,528 3,121,150 2,105,451 30,471,191 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 2,385,880 3,995,988 (3,003,138) 456,934 3,835,664 OTHER FINANCING SOURCES (USES) Transfers in 12,000 2,689,567 3,003,164 - 5,704,731 Transfers (out) (2,189,567) (2,032,264) - (512,000) (4,733,831) Sale of capital assets 3,769 - - - 3,769 Total other financing sources (uses) (2,173,798) 657,303 3,003,164 (512,000) 974,669 NET CHANGE IN FUND BALANCES 212,082 4,653,291 26 (55,066) 4,810,333 FUND BALANCES, MAY 1 10,607,080 8,837,434 2,133 3,772,385 23,219,032 FUND BALANCES, APRIL 30 10,819,162$ 13,490,725$ 2,159$ 3,717,319$ 28,029,365$ See accompanying notes to financial statements. - 11 - 78 NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS 4,810,333$ Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlay as expenditures; however, they are capitalized and depreciated in the statement of activities 2,126,985 Contributions of capital assets are reported only in the statement of activities 467,345 The repayment of the principal portion long-term debt is reported as an expenditure when due in governmental funds but as a reduction of principal outstanding in the statement of activities Principal on bonds 2,315,000 Governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities (21,636) The change in the Illinois Municipal Retirement Fund net pension liability and deferred outflows/inflows of resources is not a source or use of a financial resource (198,121) The change in the Police Pension Plan net pension liability and deferred outflows/inflows of resources is not a source or use of a financial resource (1,588,426) Some expenses in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds Depreciation (15,255,760) Change in net other postemployment benefit obligation (55,617) Change in compensated absences (80,573) Change in accrued interest payable 27,422 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES (7,453,048)$ For the Year Ended April 30, 2017 VILLAGE OF PLAINFIELD, ILLINOIS RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF ACTIVITIES EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE See accompanying notes to financial statements. - 12 - 79 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION PROPRIETARY FUND April 30, 2017 Water and Sewer CURRENT ASSETS Cash and investments 14,143,758$ Receivables Accounts 1,983,821 Sales tax 405,766 Other 251 Interest 19,267 Prepaid expenses 15,598 Total current assets 16,568,461 NONCURRENT ASSETS Capital assets Nondepreciable 3,211,154 Depreciable, net of accumulated depreciation 102,124,698 Total capital assets 105,335,852 Other assets Deposits 233,036 Total other assets 233,036 Total noncurrent assets 105,568,888 Total assets 122,137,349 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources - IMRF 198,008 Unamortized loss on refundings 2,394,625 Total deferred outflows of resources 2,592,633 Total assets and deferred outflows of resources 124,729,982 (This statement is continued on the following page.) - 13 - 80 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION (Continued) PROPRIETARY FUND April 30, 2017 Water and Sewer CURRENT LIABILITIES Accounts payable 1,044,626$ Accrued payroll 61,807 Accrued interest 365,654 Compensated absences payable 66,218 Illinois EPA loan 157,419 Bonds payable 2,220,000 Developer deposit 26,362 Total current liabilities 3,942,086 LONG-TERM LIABILITIES Compensated absences payable 12,158 Net pension liability 639,452 Illinois EPA loan 2,328,825 Bonds payable 18,748,367 Total long-term liabilities 21,728,802 Total liabilities 25,670,888 DEFERRED INFLOWS OF RESOURCES Deferred inflows of resources - IMRF 28,616 Total liabilities and deferred inflows of resources 25,699,504 NET POSITION Net investment in capital assets 84,275,866 Restricted for debt service 2,248,756 Unrestricted 12,505,856 TOTAL NET POSITION 99,030,478$ See accompanying notes to financial statements. - 14 - 81 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION PROPRIETARY FUND For the Year Ended April 30, 2017 Water and Sewer OPERATING REVENUES Charges for services 15,071,122$ Total operating revenues 15,071,122 OPERATING EXPENSES Water operations 10,070,507 Sewer operations 2,299,798 Depreciation 3,110,638 Total operating expenses 15,480,943 OPERATING INCOME (LOSS) (409,821) NON-OPERATING REVENUES (EXPENSES) Home rule sales tax 1,745,968 Miscellaneous revenue 923,569 Investment income 62,358 Interest expense (843,079) Total non-operating revenues (expenses)1,888,816 INCOME BEFORE TRANSFERS AND CONTRIBUTIONS 1,478,995 TRANSFERS (OUT) (970,900) CAPITAL CONTRIBUTIONS 389,353 CHANGE IN NET POSITION 897,448 NET POSITION, MAY 1 98,133,030 NET POSITION, APRIL 30 99,030,478$ See accompanying notes to financial statements. - 15 - 82 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF CASH FLOWS PROPRIETARY FUND For the Year Ended April 30, 2017 Water and Sewer CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers and users 15,009,905$ Reimbursements to other funds (250,000) Payments to suppliers (11,097,881) Payments to employees (1,261,729) Net cash from operating activities 2,400,295 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers (out) (970,900) Non-operating revenues 2,655,247 Net cash from noncapital financing activities 1,684,347 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (1,347,739) Principal payments on long-term debt (2,408,062) Interest paid (719,805) Net cash from capital and related financing activities (4,475,606) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments (14,722) Interest received 78,389 Net cash from investing activities 63,667 NET DECREASE IN CASH AND CASH EQUIVALENTS (327,297) CASH AND CASH EQUIVALENTS, MAY 1 13,174,170 CASH AND CASH EQUIVALENTS, APRIL 30 12,846,873$ (This statement is continued on the following page.) - 16 - 83 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF CASH FLOWS (Continued) PROPRIETARY FUND For the Year Ended April 30, 2017 Water and Sewer RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating income (loss) (409,821)$ Adjustments to reconcile operating income (loss) to net cash from operating activities Depreciation and amortization 3,110,638 Changes in assets and liabilities Accounts receivable (61,217) Prepaid fees (373) Deposits (31,481) Pension items - IMRF 32,252 Accounts payable (253,242) Accrued expenses 13,539 NET CASH FROM OPERATING ACTIVITIES 2,400,295$ CASH AND INVESTMENTS Cash and cash equivalents 12,846,873$ Investments 1,296,885 TOTAL CASH AND INVESTMENTS 14,143,758$ NONCASH TRANSACTIONS Capital contributions 389,353$ See accompanying notes to financial statements. - 17 - 84 STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS April 30, 2017 Police Pension ASSETS Cash and short-term investments 255,713$ Investments U.S. Government and U.S. agency obligations 10,407,123 Municipal bonds 1,508,205 Mutual funds 15,490,459 Real estate investment trust 379,783 Receivables Accrued interest receivable 89,403 Total assets 28,130,686 LIABILITIES Accounts payable 2,830 Total liabilities 2,830 NET POSITION RESTRICTED FOR PENSIONS 28,127,856$ VILLAGE OF PLAINFIELD, ILLINOIS See accompanying notes to financial statements. - 18 - 85 STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUNDS ADDITIONS Contributions Employer 1,101,142$ Employee 509,526 Total contributions 1,610,668 Investment income Net appreciation in fair value of investments 1,580,047 Interest 784,142 Total investment income 2,364,189 Less investment expense (87,300) Net investment income 2,276,889 Total additions 3,887,557 DEDUCTIONS Benefits and refunds 442,742 Administration 41,812 Total deductions 484,554 NET INCREASE 3,403,003 NET POSITION RESTRICTED FOR PENSIONS May 1 24,724,853 April 30 $ 28,127,856 VILLAGE OF PLAINFIELD, ILLINOIS For the Year Ended April 30, 2017 See accompanying notes to financial statements. - 19 - 86 - 20 - VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS April 30, 2017 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the Village of Plainfield, Illinois (the Village) have been prepared in conformity with accounting principles generally accepted in the United States of America (hereinafter referred to as generally accepted accounting principles (GAAP)), as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the Village’s accounting policies are described below. a. Reporting Entity The Village was incorporated June 1, 1877. The Village operates under a President-Board of Trustees form of government and provides the following services as authorized by its charter: public safety (police), highways and streets, water distribution, wastewater treatment, public improvements, planning and zoning, and general administrative services. As required by GAAP, these financial statements present the Village (the primary government). In evaluating how to define the reporting entity, management has considered all potential component units. The decision to include a potential component unit in the reporting entity was based upon the significance of its operational or financial relationship with the primary government. There are no component units that are required to be included in the Village’s basic financial statements. b. Fund Accounting The Village uses funds to report on its financial position and the changes in financial position. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain village functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. Funds are classified into the following categories: governmental, proprietary, and fiduciary. Governmental funds are used to account for all or most of the Village’s general activities, including the collection and disbursement of restricted or committed monies (special revenue funds), the funds restricted, committed, or assigned for the acquisition or construction of major capital assets (capital projects funds), and the funds restricted, committed, or assigned for the servicing of general long-term debt (debt service funds). The General Fund is used to account for all activities of the general government not accounted for in some other fund. - 20 - 87 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 21 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) b. Fund Accounting (Continued) Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration. Fiduciary funds are used to account for assets held on behalf of outside parties, including other governments, or on behalf of other funds within the Village. The Village utilizes a pension trust fund, which is used to account for assets that the Village holds in a fiduciary capacity. c. Government-Wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the Village. The effect of material interfund activity has been eliminated from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function, segment, or program are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include (1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. The Village reports the following major governmental funds: The General Fund is the general operating fund of the Village. It is used to account for all financial resources not accounted for in another fund. The Capital Projects Fund is used to account for financial resources to be used for the acquisition or construction of major capital assets (other than those financed by proprietary funds). - 21 - 88 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 22 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) c. Government-Wide and Fund Financial Statements (Continued) The Debt Service Fund is used to account for the accumulation of resources for, and the payment of bond principal, interest, and related costs (other than those repaid by proprietary funds). The Village reports the following major proprietary fund: The Water and Sewer Fund is used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The Village reports a pension trust fund as a fiduciary fund to account for the Police Pension Fund. d. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting as are the proprietary fund and fiduciary fund financial statements. Revenues and additions are recorded when earned and expenses and deductions are recorded when a liability is incurred. Property taxes are recognized as revenues in the year for which they are levied (i.e., intended to finance). Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Operating revenues and expenses are directly attributable to the operation of the proprietary funds. Non-operating revenue/expenses are incidental to the operations of these funds. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period, generally 60 days except for certain revenues collected by the State (e.g., sales and telecom taxes) which use a 90-day period. The Village recognizes property taxes when they become both measurable and available in the year in which they are intended to finance. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as expenditures when due. - 22 - 89 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 23 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) d. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) Those revenues susceptible to accrual are property taxes, franchise fees, licenses, interest revenue, and charges for services. Personal property replacement taxes owed to the state at year end on behalf of the Village also are recognized as revenue. Fines and permits revenues are not susceptible to accrual because generally they are not measurable until received in cash. In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual requirements of the numerous individual programs are used as guidelines. Monies that are virtually unrestricted as to purpose of expenditure, which are usually revocable only for failure to comply with prescribed compliance requirements, are reflected as revenues at the time of receipt or earlier if the susceptible to accrual criteria is met. The Village reports unavailable/deferred revenue and unearned revenue on its financial statements. Unavailable/deferred revenues arise when a potential revenue does not meet the measurable and available or earned criteria for recognition in the current period. Unearned revenues arise when resources are received by the Village before it has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the Village has a legal claim to the resources, the deferred inflow for unavailable/deferred revenue or the liability for unearned revenue is removed from the financial statements and revenue is recognized. e. Cash and Investments Cash and Cash Equivalents For purposes of the statement of cash flows, the Village’s proprietary funds consider their equity in pooled cash and all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Investments Investments with a maturity of less than one year when purchased, non-negotiable certificates of deposit, and money market mutual funds are stated at cost or amortized cost. Investments with a maturity greater than one year when purchased and all investments of the pension trust fund are stated at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. - 23 - 90 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 24 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) e. Cash and Investments (Continued) Investments (Continued) The Village categorizes the fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. f. Interfund Receivables/Payables During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered. These receivables and payables are classified as “due to/from other funds” on the financial statements. Long-term interfund loans are classified as “advances to/from other funds.” g. Prepaid Items/Expenses Payments made to vendors for services that will benefit periods beyond the date of this report are recorded as prepaid items/expenses on the consumption method. h. Capital Assets Capital assets, which include property, plant, equipment, infrastructure assets (e.g., roads, bridges, stormwater systems), and intangibles (easements and software), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the Village as assets with an initial, individual cost of $5,000 for machinery and equipment, $20,000 for building and improvements, and $50,000 for infrastructure and an estimated useful life in excess of one year. All land and land improvements are capitalized, regardless of cost. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. - 24 - 91 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 25 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) h. Capital Assets (Continued) Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed. Property, plant, and equipment is depreciated using the straight-line method over the following estimated useful lives: Assets Years Building and improvements 5-50 Vehicles, equipment, and software 3-20 Infrastructure 15-50 i. Compensated Absences Vested or accumulated vacation leave that is due to employees who have retired or been terminated by the end of the year is reported as an expenditure and a fund liability of the governmental fund that will pay it. Vested or accumulated vacation leave of proprietary funds and governmental activities is recorded as an expense and liability of those funds as the benefits accrue to employees. j. Fund Balance/Net Position In the fund financial statements, governmental funds report nonspendable fund balance for amounts that are either not in spendable form or legally or contractually required to be maintained intact. Restrictions of fund balance are reported for amounts constrained by legal restrictions from outside parties for use for a specific purpose, or externally imposed by outside entities. Committed fund balance is constrained by formal actions of the Village Board of Trustees, which is considered the Village’s highest level of decision-making authority. Formal actions include resolutions and ordinances (equally binding) approved by the Board of Trustees. Assigned fund balance represents amounts constrained by the Village’s intent to use them for a specific purpose. In accordance with the Village’s financial policies, the authority to assign fund balance has been delegated to the Village’s Director of Management Services, consistent with the intentions of the Village Board of Trustees. Any residual fund balance of the General Fund and any deficit balances in other governmental funds are reported as unassigned. - 25 - 92 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 26 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) j. Fund Balance/Net Position (Continued) The Village has adopted targeted fund balances for two of its funds. The General Fund has a targeted unassigned fund balance of at least 25% of the total General Fund annual expenditures. General Fund unassigned fund balance in excess of 40% may be transferred to the Capital Improvement Fund. The Water and Sewer Fund has a targeted unrestricted net position of 25% of the total Water and Sewer Fund annual expenditures. If the balances exceed 40%, the overage may be used to offset rate increases or be transferred to the Village’s Capital Projects Fund, or a combination thereof. The Village’s flow of funds assumption prescribes that the funds with the highest level of constraint are expended first. If restricted or unrestricted funds are available for spending, the restricted funds are spent first. Additionally, if different levels of unrestricted funds are available for spending, the Village considers committed funds to be expended first followed by assigned and then unassigned funds. In the government-wide financial statements, restricted net position is legally restricted by outside parties for a specific purpose. Net investment in capital assets represents the Village’s investment in the book value of capital assets, less any outstanding debt that was issued to construct or acquire the capital asset. k. Long-Term Obligations In the government-wide financial statements and proprietary funds in the fund financial statements, long-term debt, and other long-term obligations are reported as liabilities in the applicable governmental activities or business-type activities columns, or proprietary fund financial statements. Bond premiums and discounts, as well as gains and losses on refundings, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premiums or discounts. Bond issuance costs are expensed as incurred. In the fund financial statements, governmental funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as an other financing source. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Bond issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures. - 26 - 93 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 27 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) l. Interfund Transactions Interfund service transactions are accounted for as revenues, expenditures, or expenses. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed. All other interfund transactions, except interfund service transactions and reimbursements, are reported as transfers. m. Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. n. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. 2. DEPOSITS AND INVESTMENTS The Village maintains a cash and investment pool that is available for use by all funds, except the pension trust fund. Each fund type’s portion of this pool is displayed as “cash and investments.” In addition, deposits and investments are separately held by several of the Village’s funds. Permitted Deposits and Investments - the Village’s investment policy authorizes the Village to make deposits/invest in insured commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. agencies, insured credit union shares, money market mutual funds with portfolios of securities issued or guaranteed by the United States Government or agreements to repurchase these same obligations, repurchase agreements, - 27 - 94 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 28 - 2. DEPOSITS AND INVESTMENTS (Continued) short-term commercial paper rated within the three highest classifications by at least two standard rating services, and Illinois Funds (a money market fund created by the State of Illinois under the State Treasurer that maintains a $1 per share value). Illinois Funds is an investment pool managed by the State of Illinois, Office of the Treasurer, which allows governments within the state to pool their funds for investment purposes. Investments in Illinois Funds are valued at Illinois Funds’ share price, the price for which the investment could be sold. IMET is a not-for-profit investment trust formed pursuant to the Illinois Municipal Code and managed by a Board of Trustees elected from the participating members. IMET is not registered with the SEC as an investment company. Investments in IMET are valued at IMET’s share price, the price for which the investment could be sold. a. Village Deposits and Investments It is the policy of the Village to invest its funds in a manner which will provide the highest investment return with the maximum security while meeting the daily cash flow demands of the Village and conforming to all state and local statutes governing the investment of public funds, using the “prudent person” standard for managing the overall portfolio. The primary objectives of the policy are, in order of priority, safety, liquidity, and yield. Deposits with Financial Institutions Custodial credit risk for deposits with financial institutions is the risk that in the event of bank failure, the Village’s deposits may not be returned to it. The Village’s investment policy requires bank balances to be secured by some form of collateral, witnessed by a written agreement, and held at an independent third party institution in the name of the municipality. Investments The following table presents the investments and maturities of the Village’s debt securities as of April 30, 2017: Investment Maturities (in Years) Investment Type Fair Value Less than 1 1-5 6-10 Greater than 10 IMET $ 5,428,094 $ - $ 5,428,094 $ - $ - Negotiable certificates of deposit 7,039,374 3,398,548 3,640,826 - - TOTAL $ 12,467,468 $ 3,398,548 $ 9,068,920 $ - $ - - 28 - 95 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 29 - 2. DEPOSITS AND INVESTMENTS (Continued) a. Village Deposits and Investments (Continued) Investments (Continued) Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. In accordance with its investment policy, the Village limits its exposure to interest rate risk by matching its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the Village does not directly invest in securities maturing more than two years from the date of purchase. Reserved funds and other funds with longer term investment horizons may be invested in securities exceeding two years if the maturities of such investments are made to coincide as nearly as practicable with the expected use of the funds. Credit risk is the risk that the issuer of a debt security will not pay its par value upon maturity. The Village limits its exposure to credit risk by limiting investments to the types of securities listed above and diversifying the investment portfolio to the best of its abilities based on the type of funds invested and the cash flow needs of those funds. Illinois Funds and Illinois Metropolitan Investment Fund (IMET) are rated AAA. The Village’s Municipal Bonds have ratings from A+ to AA-. Custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to the investment, the Village will not be able to recover the value of its investments that are in possession of an outside party. To limit its exposure, the Village’s investment policy requires all security transactions that are exposed to custodial credit risk to be processed on a delivery versus payment (DVP) basis with the underlying investments held by an independent third party custodian and evidenced by safekeeping receipts and a written custodial agreement. Illinois Funds and IMET are not subject to custodial credit risk. Concentration of credit risk is the risk that the Village has a high percentage of its investments invested in one type of investment. The Village’s investment policy requires diversification of investments to avoid unreasonable risk. The investments shall be diversified by type of investment, number of institutions invested in, and length of maturity. In addition, a portion of the Village’s portfolio should continuously be invested in readily available funds such as Local Government Investment Pools (LGIPS), money market funds, or overnight repurchase agreements to ensure that appropriate liquidity is maintained to meet ongoing obligations. The Village has the following recurring fair value measurements as of April 30, 2017. The IMET 1 to 3 Year Fund, a mutual fund, is measured based on the net asset value of the shares in IMET, which is based on the fair value of the underlying investments in the mutual fund (Level 3 input). The negotiable certificates of deposit are valued using a multi-dimensional relational model (Level 2 inputs). - 29 - 96 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 30 - 3. RECEIVABLES - PROPERTY TAXES Property taxes for the 2016 levy year attach as an enforceable lien on January 1, 2016, on property values assessed as of the same date. Taxes are levied by December 31 of the subsequent fiscal year by passage of a Tax Levy Ordinance. Tax bills are prepared by the County and issued on or about May 1, 2017 and August 1, 2017, and are payable in two installments, on or about June 1, 2017 and September 1, 2017. The County collects such taxes and remits them periodically. The allowance for uncollectible taxes has been stated at 1% to 2% of the tax levy, to reflect actual collection experience. The 2016 taxes are intended to finance the 2018 fiscal year and are not considered available for current operations and are, therefore, shown as unavailable/deferred revenue. The 2017 tax levy has not been recorded as a receivable at April 30, 2017, as the tax attached as a lien on property as of January 1, 2017; however, the tax will not be levied until December 2017 and, accordingly, is not measurable at April 30, 2017. 4. CAPITAL ASSETS a. Capital Assets Capital asset activity for the year ended April 30, 2017 was as follows: Beginning Balances Increases Decreases Ending Balances GOVERNMENTAL ACTIVITIES Capital assets not being depreciated Land $ 9,429,279 $ - $ - $ 9,429,279 Land right of way 90,191,186 - - 90,191,186 Construction in progress 4,679,468 1,842,197 - 6,521,665 Total capital assets not being depreciated 104,299,933 1,842,197 - 106,142,130 Capital assets being depreciated Buildings and improvements 31,526,574 - - 31,526,574 Vehicles and equipment 6,405,138 752,133 77,121 7,080,150 Infrastructure 318,676,573 - - 318,676,573 Total capital assets being depreciated 356,608,285 752,133 77,121 357,283,297 Less accumulated depreciation for Buildings 9,472,061 794,821 - 10,266,882 Vehicles and equipment 5,167,359 527,559 77,121 5,617,797 Infrastructure 197,873,055 13,933,380 - 211,806,435 Total accumulated depreciation 212,512,475 15,255,760 77,121 227,691,114 Total capital assets being depreciated, net 144,095,810 (14,503,627) - 129,592,183 GOVERNMENTAL ACTIVITIES CAPITAL ASSETS, NET $ 248,395,743 $ (12,661,430) $ - $ 235,734,313 - 30 - 97 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 31 - 4. CAPITAL ASSETS (Continued) a. Capital Assets (Continued) Beginning Balances Increases Decreases Ending Balances BUSINESS-TYPE ACTIVITIES Capital assets not being depreciated Land $ 3,043,544 $ - $ - $ 3,043,544 Construction in progress 498,673 12,255 343,318 167,610 Total capital assets not being depreciated 3,542,217 12,255 343,318 3,211,154 Capital assets being depreciated Buildings 17,448,092 - - 17,448,092 Vehicles and equipment 1,213,030 - - 1,213,030 Water transmission system 68,161,143 1,737,703 - 69,898,846 Sewer collection system 54,368,452 330,452 - 54,698,904 Total capital assets being depreciated 141,190,717 2,068,155 - 143,258,872 Less accumulated depreciation for Buildings 5,054,210 348,962 - 5,403,172 Vehicles and equipment 1,070,106 45,522 - 1,115,628 Water transmission system 17,842,645 1,592,659 - 19,435,304 Sewer collection system 14,056,575 1,123,495 - 15,108,070 Total accumulated depreciation 38,023,536 3,110,638 - 41,134,174 Total capital assets being depreciated, net 103,167,181 (1,042,483) - 102,124,698 BUSINESS-TYPE ACTIVITIES CAPITAL ASSETS, NET $ 106,709,398 $ (1,030,228) $ 343,318 $ 105,335,852 Depreciation expense was charged to functions/programs of the primary government as follows: GOVERNMENTAL ACTIVITIES General government $ 285,975 Public safety 650,769 Highways and streets 14,319,016 TOTAL DEPRECIATION EXPENSE - GOVERNMENTAL ACTIVITIES $ 15,255,760 b. Construction Contracts The Village had no significant construction commitments at April 30, 2017. - 31 - 98 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 32 - 5. RISK MANAGEMENT The Village is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and net income losses. To insure against the losses, the Village participates in the Southwest Agency for Risk Management (SWARM), a public entity risk pool with transfers of risk. The Village pays an annual premium to SWARM for property, general liability, employee benefit administration liability, auto liability, law enforcement liability, public officials’ liability, employment practices liability, and workers’ compensation coverage. The following table is a summary of coverage in effect for the period May 1, 2016 through April 30, 2017: Coverage SWARM Self-Insured Retention/ Deductible Limits Property $ 50,000 $ 300,000,000/member General liability 100,000 4,000,000/member Employee benefit administration liability 100,000 3,000,000/member Auto liability 100,000 2,000,000/member Law enforcement liability 100,000 2,000,000/member Public officials liability 100,000 2,000,000/member Employment practices liability 100,000 2,000,000/member Workers’ compensation 600,000/occurrence Statutory Umbrella policy N/A 8,000,000/member Excess liability N/A $10MM xs $10MM The Village is not aware of any additional premiums owed to SWARM as of April 30, 2017 for the current or prior claim years. 6. LONG-TERM DEBT a. General Obligation Bonds General obligation bonds are direct obligations and pledge the full faith and credit of the Village. General obligation bonds currently outstanding are as follows: Issue Fund Debt Retired by Balances May 1 Issuances Refundings/ Retirements Balances April 30 Current Portion $5,610,000 General Obligation Refunding Bonds of 2005B, annual installments of $15,000 to $1,160,000 through December 15, 2016, interest at 3.25% to 5.00% payable each June 15 and December 15. Water and Sewer $ 100,000 $ - $ 100,000 $ - $ - - 32 - 99 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 33 - 6. LONG-TERM DEBT (Continued) a. General Obligation Bonds (Continued) Issue Fund Debt Retired by Balances May 1 Issuances Refundings/ Retirements Balances April 30 Current Portion $15,135,000 General Obligation Bonds of 2007, annual installments of $515,000 to $1,175,000 through December 15, 2026, interest at 4% to 5% payable each June 15 and December 15. Debt Service $ 1,650,000 $ - $ 725,000 $ 925,000 $ 755,000 $865,000 General Obligation Refunding Bonds of 2009, annual installments of $5,000 to $110,000 through December 15, 2019, interest at 2% to 4% payable each June 15 and December 15. Debt Service 415,000 - 100,000 315,000 100,000 $9,280,000 General Obligation Refunding Bonds of 2010, annual installments of $640,000 to $960,000 through December 15, 2023, interest at 2% to 4% payable each June 15 and December 15. Debt Service 6,640,000 - 720,000 5,920,000 750,000 $6,820,000 General Obligation Refunding Bonds of 2012, annual installments of $75,000 to $805,000 through December 15, 2024, interest at 2% to 3% payable each June 15 and December 15. Debt Service 6,485,000 - 645,000 5,840,000 660,000 $7,370,000 General Obligation Refunding Bonds of 2013, annual installments of $355,000 to $1,780,000 through December 15, 2019, interest at 2% to 4% payable each June 15 and December 15. Water and Sewer 6,645,000 - 1,500,000 5,145,000 1,655,000 $9,665,000 General Obligation Refunding Bonds of 2014, annual installments of $70,000 to $1,160,000 through December 15, 2026, interest at 2.0% to 3.5% payable each June 15 and December 15. Debt Service 9,470,000 - 125,000 9,345,000 130,000 TOTAL GENERAL OBLIGATION BONDS $ 31,405,000 $ - $ 3,915,000 $ 27,490,000 $ 4,050,000 - 33 - 100 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 34 - 6. LONG-TERM DEBT (Continued) b. Revenue Bonds Payable Revenue bonds currently outstanding are shown in the table that follows. Both issuances are collateralized by the revenue of the water and sewer system and the various restricted accounts established by the bond ordinances. Issue. Fund Debt Retired by Balances May 1 Issuances Refundings/ Retirements Balances April 30 Current Portion $16,385,000 Water and Sewer System Revenue Bonds of 2008, annual installments of $355,000 to $1,140,000 through May 1, 2034, interest at 4.185% to 5.625% payable each May 1 and November 1. Water and Sewer $ 1,425,000 $ - $ 450,000 $ 975,000 $ 475,000 $13,740,000 Water and Sewer System Revenue Refunding Bonds of 2015, annual installments of $90,000 to $1,100,000 through May 1, 2034, interest at 2% to 4% payable each May 1 and November 1. Water and Sewer 13,740,000 - 90,000 13,650,000 90,000 TOTAL REVENUE BONDS $ 15,165,000 $ - $ 540,000 $ 14,625,000 $ 565,000 The amount of pledge remaining as of April 30, 2017 is as follows: Pledged Revenue Source Pledge Remaining Commitment End Date Pledged Revenue Collected Principal and Interest Paid Water and Sewer System Revenue Bonds of 2008 Revenues of the System $ 1,023,931 5/1/18 $ 15,071,122 $ 497,863 Water and Sewer System Revenue Bonds of 2015 Revenues of the System 19,298,875 5/1/34 15,071,122 621,550 c. Illinois EPA Loans Issue Fund Debt Retired by Balances May 1 Issuances Refundings/ Retirements Balances April 30 Current Portion $3,309,451 Illinois EPA low interest loan, semiannual installments through June 15, 2031, interest at 1.25% payable each June 15 and December 15. Water and Sewer $ 2,641,714 $ - $ 155,470 $ 2,486,244 $ 157,419 TOTAL ILLINOIS EPA LOANS $ 2,641,714 $ - $ 155,470 $ 2,486,244 $ 157,419 - 34 - 101 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 35 - 6. LONG-TERM DEBT (Continued) d. Debt Service Requirements to Maturity Annual debt service requirements to maturity are as follows: Governmental Activities Fiscal General Obligation Bonds Year Principal Interest 2018 $ 2,395,000 $ 733,025 2019 2,475,000 650,150 2020 2,560,000 571,250 2021 2,520,000 494,800 2022 2,635,000 410,800 2023 2,745,000 323,000 2024 2,840,000 231,450 2025 1,895,000 136,650 2026 1,120,000 79,800 2027 1,160,000 40,600 TOTAL $ 22,345,000 $ 3,671,525 Business-Type Activities Fiscal General Obligation Bonds Revenue Bonds Year Principal Interest Principal Interest 2018 $ 1,655,000 $ 171,450 $ 565,000 $ 567,081 2019 1,710,000 121,800 590,000 541,350 2020 1,780,000 53,400 620,000 515,550 2021 - - 645,000 490,250 2022 - - 665,000 464,050 2023 - - 700,000 436,750 2024 - - 725,000 408,250 2025 - - 750,000 378,750 2026 - - 780,000 348,150 2027 - - 810,000 316,350 2028 - - 840,000 283,350 2029 - - 875,000 249,050 2030 - - 920,000 213,150 2031 - - 950,000 175,750 2032 - - 990,000 136,950 2033 - - 1,030,000 96,550 2034 - - 1,070,000 57,225 2035 - - 1,100,000 19,250 TOTAL $ 5,145,000 $ 346,650 $ 14,625,000 $ 5,697,806 - 35 - 102 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 36 - 6. LONG-TERM DEBT (Continued) d. Debt Service Requirements to Maturity (Continued) Business-Type Activities Fiscal Illinois EPA Loans Year Principal Interest 2018 $ 157,419 $ 30,588 2019 159,393 28,614 2020 161,392 26,615 2021 163,416 24,591 2022 165,465 22,542 2023 167,540 20,467 2024 169,640 18,367 2025 171,767 16,240 2026 173,921 14,086 2027 176,102 11,905 2028 178,310 9,697 2029 180,546 7,461 2030 182,810 5,197 2031 185,102 2,905 2032 93,421 584 TOTAL $ 2,486,244 $ 239,859 e. Changes in Long-Term Liabilities The following is a summary of changes in bonds, installment notes payable, debt certificates, and other long-term liabilities during fiscal year 2017: Balances May 1 Additions Reductions Balances April 30 Current Portion GOVERNMENTAL ACTIVITIES General obligation bonds $ 24,660,000 $ - $ 2,315,000 $ 22,345,000 $ 2,395,000 Compensated absences payable* 1,027,563 824,382 743,809 1,108,136 795,214 Net pension liability - IMRF* 2,997,858 156,231 - 3,154,089 - Net pension liability - Police Pension Plan* 11,745,843 - 1,235,076 10,510,767 - Net other postemployment benefit obligation* 209,613 55,617 - 265,230 - Unamortized bond premiums 1,235,431 - 98,481 1,136,950 - TOTAL GOVERNMENTAL ACTIVITIES $ 41,876,308 $ 1,036,230 $ 4,392,366 $ 38,520,172 $ 3,190,214 *These obligations have typically been liquidated by the General Fund. - 36 - 103 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 37 - 6. LONG-TERM DEBT (Continued) e. Changes in Long-Term Liabilities (Continued) Balances May 1 Additions Reductions Balances April 30 Current Portion BUSINESS-TYPE ACTIVITIES General obligation bonds $ 6,745,000 $ - $ 1,600,000 $ 5,145,000 $ 1,655,000 Revenue bonds 15,165,000 - 540,000 14,625,000 565,000 Illinois EPA Loan 2,641,714 - 155,470 2,486,244 157,419 Compensated absences payable 76,844 69,182 67,650 78,376 66,218 Net pension liability - IMRF 614,019 25,433 - 639,452 - Unamortized bond premium 1,310,959 - 112,592 1,198,367 - TOTAL BUSINESS-TYPE ACTIVITIES $ 26,553,536 $ 94,615 $ 2,475,712 $ 24,172,439 $ 2,443,637 f. Advance Refunding On July 16, 2014, the Village issued $9,665,000 General Obligation Bonds, the proceeds of which were placed in an irrevocable escrow, to advance refund $8,690,000 of the outstanding 2007 General Obligation Bonds. The refunded bonds will be called and retired on December 15, 2017. On January 7, 2015, the Village issued $13,740,000 Water and Sewer System Revenue Refunding Bonds, the proceeds of which were placed in an irrevocable escrow, to advance refund $6,305,000 of the outstanding First Lien of the 2008 Water and Sewer System Revenue Bonds and $6,310,000 of the outstanding Second Lien of the 2008 Water and Sewer System Revenue Bonds. The refunded bonds will be called and retired on May 1, 2018. 7. INTERFUND ACTIVITY Individual fund transfers were as follows: Fund Transfers In Transfers Out General $ 12,000 $ 2,189,567 Capital Projects 2,689,567 2,032,264 Debt Service 3,003,164 - Nonmajor Governmental - 512,000 Water and Sewer - 970,900 TOTAL $ 5,704,731 $ 5,704,731 - 37 - 104 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 38 - 7. INTERFUND ACTIVITY (Continued) The purposes of significant transfers are as follows: • $2,189,567 transferred from the General Fund to the Capital Projects Fund to finance future capital projects in accordance with the Village’s fund balance policy. • $3,003,164 transferred from the Capital Projects Fund and the Water and Sewer Fund to the Debt Service Fund to provide funds for a portion of various debt service payments. • $500,000 transferred from the TIF Fund to the Capital Projects Fund for reimbursement of the Downtown Streetscape Project. 8. CONTINGENT LIABILITIES a. Litigation The Village is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently determinable, in the opinion of the Village’s attorneys, the resolution of these matters will not have a material adverse effect on the financial condition of the Village. b. Grants Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the Village expects such amounts, if any, to be immaterial. 9. COMMITMENTS The Village is a member of the Southwest Agency for Health Management (SWAHM), an agency comprised of nine communities formed to be a single member in an Intergovernmental Personnel Benefits Cooperative (IPBC) which administers the personnel benefits according to its members. Premiums are paid monthly to another member of SWAHM which is responsible for collecting all monies and remitting them to IPBC. The Village is a member of the Western Will County Communications Center (WESCOM), an agency comprised of five communities and eight fire protection districts formed to jointly establish, maintain, and operate a centralized public safety communication system. The expenses of WESCOM are funded by monthly charges to the participating agencies. - 38 - 105 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 39 - 10. DEVELOPMENT ASSISTANCE The Village has entered into various agreements with private organizations to encourage economic development in the Village. These agreements provide for rebating a portion of state shared sales taxes to the private organizations if certain benchmarks of development are achieved. During the fiscal year ended April 30, 2017, approximately $23,688 in state shared sales tax rebates were incurred under these agreements. Future contingent rebates of approximately $747,673 in state shared sales taxes may be rebated if certain criteria are met in future years. 11. TAX ABATEMENTS The Village rebates local motor fuel taxes to encourage economic development in the Village. The terms of these rebate arrangements are specified within written agreements with the business concerned as allowed under the Illinois Compiled Statute Municipal Code (65 ILCS 5/8-11-20). Certain rebates may be recaptured if the subject development ceases to operate as intended for a period of more than 24 consecutive months. These agreements are authorized through formal approval by the Village Board of Trustees. The Village rebated $12,320 of local motor fuel taxes during the year ended April 30, 2017. Future contingent rebates of approximately $337,680 in motor fuel taxes may be rebated if certain criteria are met in future years. 12. DEFINED BENEFIT PENSION PLANS The Village contributes to two defined benefit pension plans: the Illinois Municipal Retirement Fund (IMRF), an agent multiple-employer public employee retirement system, and the Police Pension Plan which is a single -employer pension plan. The benefits, benefit levels, employee contributions, and employer contributions for both plans are governed by Illinois Compiled Statutes (ILCS) and can only be amended by the Illinois General Assembly. Neither of the pension plans issue separate reports on the pension plans. However, IMRF does issue a publicly available report that includes financial statements and supplementary information for the plan as a whole, but not for individual employers. That report can be obtained at www.imrf.org or by writing to Illinois Municipal Retirement Fund, 2211 York Road, Suite 500, Oak Brook, Illinois 60523. a. Plan Descriptions Illinois Municipal Retirement Fund Plan Administration All employees (other than those covered by the Police Pension Plan) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. - 39 - 106 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 40 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Illinois Municipal Retirement Fund (Continued) Plan Administration (Continued) The plan is accounted for on the economic resources measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, benefits and refunds are recognized as an expense and liability when due and payable. Plan Membership At December 31, 2016, membership consisted of: Inactive employees or their beneficiaries currently receiving benefits 50 Inactive employees entitled to but not yet receiving benefits 74 Active employees 89 TOTAL 213 Benefits Provided All employees (other than those covered by the Police Pension Plan) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. IMRF provides two tiers of pension benefits. Employees hired prior to January 1, 2011, are eligible for Tier 1 benefits. For Tier 1 employees, pension benefits vest after eight years of service. Participating members who retire at age 55 (reduced benefits) or after age 60 (full benefits) with eight years of credited service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1 2/3% of their final rate of earnings, for each year of credited service up to 15 years, and 2% for each year thereafter. Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees, pension benefits vest after ten years of service. Participating members who retire at age 62 (reduced benefits) or after age 67 (full benefits) with ten years of credited service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1 2/3% of their final rate of earnings, for each year of credited service up to 15 years, and 2% for each year thereafter. IMRF also provides death and disability benefits. These benefit provisions are established by state statute. - 40 - 107 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 41 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Illinois Municipal Retirement Fund (Continued) Contributions Participating members are required to contribute 4.50% of their annual salary to IMRF. The Village is required to contribute the remaining amounts necessary to fund IMRF as specified by statute. The employer contribution for the fiscal year ended April 30, 2017 was 11.2% of covered payroll. Actuarial Assumptions The Village’s net pension liability was measured as of December 31, 2016 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation performed as of the same date using the following actuarial methods and assumptions. Actuarial valuation date December 31, 2016 Actuarial cost method Entry-age normal Assumptions Price inflation 2.75% Salary increases 3.75% to 14.50% Investment rate of return 7.50% Cost of living adjustments 3.00% Asset valuation method Market value of assets For nondisabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2014 (base year 2012). The IMRF specific rates were developed from the RP-2014 Blue Collar Health Annuitant Mortality Table with adjustments to match current IMRF experience. For disabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2014 (base year 2012). The IMRF specific rates were developed from the RP-2014 Disabled Retirees Mortality Table applying the same adjustments that were applied for nondisabled lives. For active members, an IMRF specific mortality table was used with fully generational projection scale MP-2014 (base year 2012). The IMRF specific rates were developed from the RP-2014 Employee Mortality Table with adjustments to match current IMRF experience. - 41 - 108 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 42 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Illinois Municipal Retirement Fund (Continued) Discount Rate The discount rate used to measure the total pension liability was 7.50% (7.48% in the prior year). The projection of cash flows used to determine the discount rate assumed that member contributions will be made at the current contribution rate and that the Village contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the IMRF’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Changes in the Net Pension Liability (a) Total Pension (b) Plan Fiduciary (a) - (b) Net Pension Liability Net Position Liability BALANCES AT JANUARY 1, 2016 $ 20,589,724 $ 16,977,847 $ 3,611,877 Changes for the period Service cost 653,238 - 653,238 Interest 1,549,109 - 1,549,109 Difference between expected and actual experience 173,858 - 173,858 Employer contributions - 669,937 (669,937) Assumption changes (66,399) - (66,399) Employee contributions - 267,974 (267,974) Net investment income - 1,184,782 (1,184,782) Benefit payments and refunds (412,666) (412,666) - Other (net transfer) - 5,449 (5,449) Net changes 1,897,140 1,715,476 181,664 BALANCES AT DECEMBER 31, 2016 $ 22,486,864 $ 18,693,323 $ 3,793,541 There was a change in assumption related to the discount rate made since the prior measurement date. The discount rate used in the current actuarial valuation, dated December 31, 2016, is 7.50%. The discount rate used in the prior actuarial valuation, dated December 31, 2015, was 7.48%. - 42 - 109 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 43 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Illinois Municipal Retirement Fund (Continued) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended April 30, 2017, the Village recognized pension expense of $882,184. At April 30, 2017, the Village reported deferred outflows of resources and deferred inflows of resources related to IMRF from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources Differences between expected and actual experience $ 137,970 $ 117,816 Assumption changes 18,374 52,693 Net difference between projected and actual earnings on pension plan investments 796,796 - Employer contributions after the measurement date 205,199 - TOTAL $ 1,158,339 $ 170,509 $205,199 reported as deferred outflows of resources related to pensions resulting from village contributions subsequent to the measurement date will be recognized as a reduction of net pension liability in the reporting year ending April 30, 2018. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to IMRF will be recognized in pension expense as follows: Year Ending April 30, 2018 $ 246,499 2019 246,499 2020 249,212 2021 40,421 TOTAL $ 782,631 - 43 - 110 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 44 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Illinois Municipal Retirement Fund (Continued) Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability to changes in the discount rate. The table below presents the net pension liability of the Village calculated using the discount rate of 7.50% as well as what the Village’s net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (6.50%) or 1 percentage point higher (8.50%) than the current rate: 1% Decrease Current Discount Rate 1% Increase (6.50%) (7.50%) (8.50%) Net pension liability $ 7,437,851 $ 3,793,541 $ 901,420 Police Pension Plan Plan Administration Police sworn personnel are covered by the Police Pension Plan (the Plan). Although this is a single-employer pension plan, the defined benefits and employee and employer contribution levels are governed by Illinois Compiled Statutes (40 ILCS 5/3-1) and may be amended only by the Illinois legislature. The Village accounts for the plan as a pension trust fund. The Plan is governed by a five-member Board of Trustees. Two members of the Board of Trustees are appointed by the Village President, one member is elected by pension beneficiaries, and two members are elected by active police employees. The Plan is accounted for on the economic resources measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required and benefits and refunds are recognized as an expense and liability when due and payable. Administrative costs are financed through contributions and investment income. - 44 - 111 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 45 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Plan Membership At April 30, 2017, the measurement date, membership consisted of: Inactive plan members or beneficiaries currently receiving benefits 9 Inactive plan members entitled to but not yet receiving benefits 1 Active plan members 53 TOTAL 63 Benefits Provided The Plan provides retirement benefits as well as death and disability benefits. Tier 1 employees (those hired prior to January 1, 2011) attaining the age of 50 or older with 20 or more years of creditable service are entitled to receive an annual retirement benefit equal to one-half of the salary attached to the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The annual benefit shall be increased by 2.5% of such salary for each additional year of service over 20 years up to 30 years to a maximum of 75% of such salary. Employees with at least eight years but less than 20 years of creditable service may retire at or after age 60 and receive a reduced benefit. The monthly benefit of a police officer who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3% of the original pension, and 3% compounded annually thereafter. Tier 2 employees (those hired on or after January 1, 2011) attaining the age of 55 or older with ten or more years of creditable service are entitled to receive an annual retirement benefit equal to the average monthly salary obtained by dividing the total salary of the police officer during the 96 consecutive months of service within the last 120 months of service in which the total salary was the highest by the number of months of service in that period. Police officers’ salary for pension purposes is capped at $106,800, plus the lesser of ½ of the annual change in the Consumer Price Index or 3% compounded. The annual benefit shall be increased by 2.5% of such - 45 - 112 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 46 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Benefits Provided (Continued) salary for each additional year of service over 20 years up to 30 years to a maximum of 75% of such salary. Employees with at least ten years may retire at or after age 50 and receive a reduced benefit (i.e., ½% for each month under 55). The monthly benefit of a Tier 2 police officer shall be increased annually at age 60 on the January 1st after the police officer retires, or the first anniversary of the pension starting date, whichever is later. Noncompunding increases occur annually, each January thereafter. The increase is the lesser of 3% or ½ of the change in the Consumer Price Index for the preceding calendar year. Contributions Employees are required by ILCS to contribute 9.91% of their base salary to the Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The Village is required to contribute the remaining amounts necessary to finance the plan and the administrative costs as actuarially determined by an enrolled actuary. Effective January 1, 2011, the Village has until the year 2040 to fund 90% of the past service cost for the Plan. However, the Village has elected to fund 100% of the past service cost on a closed basis by the year 2040. For the year ended April 30, 2017, the Village’s contribution was 21.0% of covered payroll. Investment Policy ILCS limits the Plan’s investments to those allowable by ILCS and require the Plan’s Board of Trustees to adopt an investment policy which can be amended by a majority vote of the Board of Trustees. The Plan’s investment policy authorizes it to make deposits/invest in insured commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. agencies, insured credit union shares, money market mutual funds with portfolios of securities issued or guaranteed by the United States Government or agreements to repurchase these same obligations, repurchase agreements, short-term commercial paper rated within the three highest classifications by at least two standard rating services, and Illinois Funds (a money market fund created by the State of Illinois under the State Treasurer that maintains a $1 per share value). The Plan may also invest in certain non-U.S. obligations, Illinois municipal corporations tax anticipation warrants, veteran’s loans, obligations of the State of Illinois and its political subdivisions, and Illinois insurance company general and separate accounts, mutual funds, and equities. - 46 - 113 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 47 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Investment Policy (Continued) Illinois Funds is an investment pool managed by the State of Illinois, Office of the Treasurer, which allows governments within the State to pool their funds for investment purposes. Investments in Illinois Funds are valued at Illinois Funds’ share price, the price for which the investment could be sold. The Plan’s investment policy specifically prohibits investments in commodities, direct investments in real estate, margin or leveraged investments, short sales, and direct foreign currency speculation or any related investment activity. During the year, there were no changes to the investment policy. The Plan’s investment policy in accordance with ILCS establishes the following target allocation across asset classes: Asset Class Target Long-Term Expected Real Rate of Return Cash equivalents 0% 0.0% Large cap domestic equity 30% 6.4% Small cap domestic equity 10% 8.4% International equity 15% 6.7% Fixed income 45% 1.2% ILCS limits the Plan’s investments in equities, mutual funds and variable annuities to 65%. Securities in any one company should not exceed 5% of the total fund. The long-term expected real rates of return are net of inflation and investment expense. Long-term returns for the asset classes are calculated on a geometric mean basis. Asset class returns and risk premium data are from Stocks, Bonds, Bills and Inflation 2013 Yearbook - Morningstar for the period of December 31, 1925 through December 31, 2015. International Equity = the MSCI EAFE Index from December 31, 1977 through December 31, 2015. The expected return and inflation series were updated in June 2016. - 47 - 114 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 48 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Investment Valuations Investments with a maturity of less than one year when purchased, non-negotiable certificates of deposit, and money market mutual funds are stated at cost or amortized cost. Investments with a maturity greater than one year when purchased and all investments of the pension trust fund are stated at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Plan categorizes the fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. The Fund had the following recurring fair value measurements as of April 30, 2017. The U.S. Treasury obligations and equity mutual funds are valued using daily quoted prices (Level 1 inputs). The U.S. agency obligations and municipal bonds are valued using evaluated pricing (Level 2 inputs). The real estate investment trust is valued using appraisals, internally prepared valuations, and discounted cash flow analysis (Level 3 inputs). Investment Rate of Return For the year ended April 30, 2017, the annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, was 8.93%. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. Deposits with Financial Institutions Custodial credit risk for deposits with financial institutions is the risk that in the event of bank failure, the Plan’s deposits may not be returned to it. The Plan’s investment policy does not require pledging of collateral for all bank balances in excess of federal depository insurance, since flow-through FDIC insurance is available for the Plan’s deposits with financial institutions. - 48 - 115 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 49 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Investments The following table presents the investments and maturities of the Plan’s debt securities as of April 30, 2017: Investment Maturities (in Years) Investment Type Fair Value Less than 1 1-5 6-10 Greater than 10 U.S. Treasury obligations $ 3,052,859 $ 675,872 $ 1,616,807 $ 760,180 $ - U.S. agency obligations 7,354,264 174,930 2,211,354 4,810,200 157,780 Municipal bonds 1,508,205 252,967 455,730 693,339 106,169 TOTAL $ 11,915,328 $ 1,103,769 $ 4,283,891 $ 6,263,719 $ 263,949 Interest Rate Risk Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. In accordance with its investment policy, the Plan limits its exposure to interest rate risk through the proper diversifications of maturities and sectors while maintaining cash flow adequate to meet anticipated disbursements for at least six months by utilizing short-term money market investments. There are no constraints on any of the fixed income portfolio’s average maturity. The average duration of any fixed income portfolio shall not exceed 12 years at any given time unless deemed otherwise by the Board of Trustees. Credit Risk Credit risk is the risk that the issuer of a debt security will not pay its par value upon maturity. The Plan limits its exposure to credit risk by primarily investing in U.S. Treasury or U.S. agency obligations. The U.S. agency obligations are rated AAA or are not rated. The money market mutual funds are rated AAA. The municipal bonds are rated AA3 to AAA. - 49 - 116 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 50 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Custodial Credit Risk Custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to the investment, the Plan will not be able to recover the value of its investments that are in possession of an outside party. To limit its exposure, the Plan’s investment policy requires all security transactions that are exposed to custodial credit risk to be processed on a delivery versus payment (DVP) basis with the underlying investments held by a third party custodian. The money market mutual funds and equity mutual funds are not subject to custodial credit risk. Concentration of Credit Risk Concentration of credit risk is the risk that the Plan has a high percentage of its investments invested in one type of investment. The Plan’s investment policy limits the amount of the debt portfolio that can be invested in any one debt security as follows: Diversification by Instrument Minimum Target Maximum Cash equivalents 0% 0% 30% Government bonds 40% 45% 70% U.S. stocks 35% 40% 45% Non-U.S. stocks 0% 15% 20% At April 30, 2017, Federal Home Loan Bank and Federal Farm Credit Bank obligations exceeded 5.00% of the Plan’s total investments. Such investments comprised approximately 13.75% and 8.19%, respectively, of the Plan’s investments. Discount Rate The discount rate used to measure the total pension liability was 7.5%. The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rate and that Village contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current members. Therefore, the long-term expected rate of return on pension plan investments of 7.5% was applied to all periods of projected benefit payments to determine the total pension liability. - 50 - 117 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 51 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Changes in Net Pension Liability (a) Total Pension (b) Plan Fiduciary (a) - (b) Net Pension Liability Net Position Liability BALANCES AT MAY 1, 2016 $ 36,470,696 $ 24,724,853 $ 11,745,843 Changes for the period Service cost 1,290,807 - 1,290,807 Interest 2,718,699 - 2,718,699 Difference between expected and actual experience (469,897) - (469,897) Employer contributions - 1,101,142 (1,101,142) Assumption changes (928,943) - (928,943) Employee contributions - 509,526 (509,526) Net investment income - 2,276,889 (2,276,889) Benefit payments and refunds (442,742) (442,742) - Other (net transfer) - (41,812) 41,812 Net changes 2,167,924 3,403,003 (1,235,079) BALANCES AT APRIL 30, 2017 $ 38,638,620 $ 28,127,856 $ 10,510,764 There was a change with respect to actuarial assumptions from the prior year to reflect revised expectations with respect to mortality rates. The mortality rates have been changed to the RP-2014 Mortality Table (BCHA) projected to 2017 using improvement scale MP-2016 (previously improvement scale MP-2015). - 51 - 118 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 52 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Actuarial Assumptions The total pension liability above was determined by an actuarial valuation performed as of April 30, 2017 using the following actuarial methods and assumptions: Actuarial valuation date April 30, 2017 Actuarial cost method Entry-age normal Assumptions Inflation 3.00% Salary increases 5.50% Investment rate of return 7.50% Cost of living adjustments 3.00% Asset valuation method Market value Mortality rates were based on the RP-2014 Mortality Table (BCHA) projected to 2017 using improvement scale MP-2016. The other non-economic actuarial assumptions used in the April 30, 2017 valuation were based on the results of an actuarial experience study conducted by the Illinois Department of Insurance dated September 26, 2012. Discount Rate Sensitivity The following is a sensitivity analysis of the net pension liability to changes in the discount rate. The table below presents the net pension liability of the Village calculated using the discount rate of 7.5% as well as what the Village’s net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (6.5%) or 1 percentage point higher (8.5%) than the current rate: 1% Decrease Current Discount Rate 1% Increase (6.5%) (7.5%) (8.5%) Net pension liability $ 17,279,383 $ 10,510,767 $ 5,057,772 - 52 - 119 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 53 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended April 30, 2017, the Village recognized police pension expense of $2,689,568. At April 30, 2017, the Village reported deferred outflows of resources and deferred inflows of resources related to the police pension from the following sources: Deferred Outflows of Resources Deferred Inflows of Resources Differences between expected and actual experience $ - $ 559,078 Changes in assumptions 1,076,528 824,567 Net difference between projected and actual earnings on pension plan investments 1,137,611 304,235 TOTAL $ 2,214,139 $ 1,687,880 Amounts reported as deferred outflows of resources and deferred inflows of resources related to the police pension will be recognized in pension expense as follows: Year Ending April 30, 2018 $ 405,568 2019 405,568 2020 405,568 2021 (77,471) 2022 (233,232) Thereafter (379,742) TOTAL $ 526,259 - 53 - 120 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 54 - 13. OTHER POSTEMPLOYMENT BENEFITS a. Plan Description In addition to providing the pension benefits described, the Village provides postemployment health care (OPEB) benefits for retirees and disabled employees through a single-employer defined benefit plan (the Plan). The benefits, benefit levels, employee contributions and any employer contributions are governed by the Village and can be amended by the Village through its personnel manual and union contracts. The Plan is not accounted for as a trust fund, as an irrevocable trust has not been established to account for the Plan. The Plan does not issue a separate report. The activity of the Plan is reported in the Village’s General Fund. b. Benefits Provided The Village provides postemployment health care benefits to its retirees and certain disabled employees. To be eligible for benefits, an employee must qualify for retirement under one of the Village’s retirement plans or meet COBRA requirements. For certain disabled employees who qualify for health insurance benefits under the Public Safety Employee Benefits Act (PSEBA), the Village is required to pay 100% of the cost of basic health insurance for the employee and their dependents for their lifetime. As of April 30, 2017, the Village had one disabled retiree receiving benefits under this statute. All health care benefits are provided through the Village’s insured health plan. The benefit levels are the same as those afforded to active employees. Benefits include general inpatient and outpatient medical services; mental, nervous and substance abuse care; vision care; dental care; and prescriptions. Eligibility in village sponsored health care plans is discontinued upon eligibility for federally sponsored health care benefits. c. Membership At May 1, 2015 (census date), membership consisted of: Actives fully eligible to retire 13 Actives not yet fully eligible to retire 110 Retirees 2 TOTAL 125 Participating employers 1 - 54 - 121 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 55 - 13. OTHER POSTEMPLOYMENT BENEFITS (Continued) d. Funding Policy All retirees contribute 100% of the premium to the Plan to cover the cost of providing the benefits to the retirees via the health insurance plan (pay as you go), which results in an implicit subsidy to the Village as defined by GASB Statement No. 45. The Village pays 100% of the premium for certain disabled employees. For the year ended April 30, 2017, retirees contributed $18,098 and the Village contributed $25,776. The Village is not required to and currently does not advance fund the cost of benefits that will become due and payable in the future. Active employees do not contribute to the Plan until retirement. e. Annual OPEB Costs and Net OPEB Obligation The Village’s annual OPEB cost, the percentage of annual OPEB cost contributed to the Plan, and the net OPEB obligation was as follows: Fiscal Year Ended Annual OPEB Cost Employer Contributions Percentage of Annual OPEB Cost Contributed Net OPEB Obligation 2017 $ 81,393 $ 25,776 31.67% $ 265,230 2016 80,836 20,982 25.96% 209,613 2015 80,331 25,920 32.27% 149,759 The net OPEB obligation (NOPEBO) as of April 30, 2017 was calculated as follows: Annual required contribution $ 79,444 Interest on net OPEB obligation 9,433 Adjustment to annual required contribution (7,484) Annual OPEB cost 81,393 Contributions made (25,776) Increase in net OPEB obligation 55,617 Net OPEB obligation, beginning of year 209,613 NET OPEB OBLIGATION, END OF YEAR $ 265,230 - 55 - 122 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 56 - 13. OTHER POSTEMPLOYMENT BENEFITS (Continued) f. Funded Status and Funding Progress The funded status of the Plan as of April 30, 2014 (latest information available) was as follows: Actuarial accrued liability (AAL) $ 1,324,394 Actuarial value of plan assets - Unfunded actuarial accrued liability (UAAL) 1,324,394 Funded ratio (actuarial value of plan assets/AAL) 0.00% Covered payroll (active plan members) $ 9,521,845 UAAL as a percentage of covered payroll 13.91% Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality and the healthcare cost trend. Amounts determined regarding the funded status of the Plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to financial statements, presents multi-year trend information that shows whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. g. Actuarial Methods and Assumptions Projections of benefits for financial reporting purposes are based on the substantive plan (the Plan as understood by the employer and plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. In the May 1, 2014 actuarial valuation, the entry-age actuarial cost method was used. The actuarial assumptions included a 4.5% investment rate of return (net of administrative expenses) and an initial and ultimate annual healthcare cost trend rate of 4.5%. These rates include a 3.0% inflation assumption. The actuarial value of assets was not determined as the Village has not advance funded its obligation. The Plan’s unfunded actuarial accrued liability is being amortized as a level percentage of projected payroll on an open basis over 30 years. - 56 - 123 REQUIRED SUPPLEMENTARY INFORMATION 124 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual REVENUES Taxes 6,612,500$ 6,612,500$ 6,246,687$ Licenses and permits 1,019,500 1,019,500 1,166,151 Intergovernmental 9,428,900 9,428,900 10,108,381 Charges for services 5,190,472 5,190,472 5,475,333 Fines and forfeits 657,600 657,600 663,076 Investment income 15,000 15,000 78,951 Miscellaneous 134,000 134,000 285,363 Total revenues 23,057,972 23,057,972 24,023,942 EXPENDITURES Current General government 4,222,088 4,222,088 3,469,613 Public safety 12,171,184 12,171,184 11,257,146 Highways and streets 6,931,700 6,931,700 6,911,303 Total expenditures 23,324,972 23,324,972 21,638,062 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (267,000) (267,000) 2,385,880 OTHER FINANCING SOURCES (USES) Transfers in 262,000 262,000 12,000 Transfers (out) - - (2,189,567) Sale of capital assets 5,000 5,000 3,769 Total other financing sources (uses) 267,000 267,000 (2,173,798) NET CHANGE IN FUND BALANCE -$ -$ 212,082 FUND BALANCE, MAY 1 10,607,080 FUND BALANCE, APRIL 30 10,819,162$ (See independent auditor's report.) - 57 - 125 OTHER POSTEMPLOYMENT BENEFIT PLAN (2) UAAL Actuarial (4) as a Actuarial (1) Accrued (3) Unfunded Percentage Valuation Actuarial Liability Funded AAL (5) of Covered Date Value of (AAL) Ratio (UAAL) Covered Payroll May 1, Assets Entry-Age (1)/(2) (2) - (1) Payroll (4)/(5) 2012 -$ 1,192,919$ 0.00% 1,192,919$ 8,222,184$ 14.51% 2013 N/A N/A N/A N/A N/A N/A 2014 -$ 1,324,394$ 0.00% 1,324,394$ 9,521,845$ 13.91% 2015 N/A N/A N/A N/A N/A N/A 2016 N/A N/A N/A N/A N/A N/A 2017 N/A N/A N/A N/A N/A N/A N/A - Actuarial valuation not performed. Actuarial valuation for May 1, 2017 not available. VILLAGE OF PLAINFIELD, ILLINOIS Last Six Fiscal Years SCHEDULE OF FUNDING PROGRESS (See independent auditor's report.) - 58 - 126 FISCAL YEAR ENDED APRIL 30,2016 2017 Actuarially determined contribution 632,404$ 651,811$ Contributions in relation to the actuarially determined contribution 632,404 651,811 CONTRIBUTION DEFICIENCY (Excess)-$ -$ Covered-employee payroll 5,619,601$ 5,820,182$ Contributions as a percentage of covered-employee payroll 11.3% 11.2% Notes to Required Supplementary Information Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available. The information presented was determined as part of the actuarial valuation as of January 1 of the prior calendar year. Additional information as of the latest actuarial valuation presented is as follows: the actuarial cost method was aggregate entry-age normal; the amortization method was level percentage of payroll, closed; the amortization period was 27 years, closed until the remaining period reaches 15 years (then a 15-year rolling period); the asset valuation method was 5-year smoothed market with a 20.00% corridor; and the significant actuarial assumptions were wage growth at 3.50%, price inflation at 2.75%, salary increases of 3.75% to 14.50%, including inflation, and an investment rate of return at 7.50% annually. VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF EMPLOYER CONTRIBUTIONS ILLINOIS MUNICIPAL RETIREMENT FUND Last Two Fiscal Years (See independent auditor's report.) - 59 - 127 FISCAL YEAR ENDED APRIL 30,2011 2012 2013 2014 2015 2016 2017Actuarially determined contribution845,701$ 806,757$ 808,308$ 808,112$ 935,192$ 902,596$ 1,099,147$ Contributions in relation to the actuarially determined contribution 704,076 897,431 888,578 886,519 898,172 948,549 1,101,142 CONTRIBUTION DEFICIENCY (Excess)141,625$ (90,674)$ (80,270)$ (78,407)$ 37,020$ (45,953)$ (1,995)$ Covered-employee payroll 4,173,528$ 4,375,606$ 4,563,700$ 4,732,754$ 4,814,515$ 5,093,977$ 5,249,845$ Contributions as a percentage of covered-employee payroll16.9% 20.5% 19.5% 18.7% 18.7% 18.6% 21.0%Notes to Required Supplementary Information Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presentedfor as many years as is available.The information presented was determined as part of the actuarial valuations as of the beginning of the prior fiscal year. Additional information as of the latestactuarial valuation presented is as follows: the actuarial cost method was entry-age normal; the amortization method was level percent of pay, closed, and theamortization period was 24 years; the asset valuation method was at market value; and the significant actuarial assumptions were an investment rate of return at7.5% annually, projected salary increases assumption of 5.5% compounded annually, and inflation of 3.0% compounded annually.VILLAGE OF PLAINFIELD, ILLINOISSCHEDULE OF EMPLOYER CONTRIBUTIONSPOLICE PENSION FUNDLast Seven Fiscal Years(See independent auditor's report.)- 60 -128 OTHER POSTEMPLOYMENT BENEFIT PLAN Annual Fiscal Employer Required Year Contributions Contribution Percentage 2012 31,877$ 63,506$ 50.20% 2013 32,784 63,853 51.34% 2014 32,784 63,853 51.34% 2015 25,920 79,444 32.63% 2016 20,982 79,444 26.41% 2017 25,776 79,444 32.45% VILLAGE OF PLAINFIELD, ILLINOIS Last Six Fiscal Years SCHEDULE OF EMPLOYER CONTRIBUTIONS (See independent auditor's report.) - 61 - 129 MEASUREMENT DATE DECEMBER 31,2015 2016 TOTAL PENSION LIABILITY Service cost 655,050$ 653,238$ Interest 1,440,465 1,549,109 Differences between expected and actual experience (198,500) 173,858 Changes of assumptions 30,956 (66,399) Benefit payments, including refunds of member contributions (485,137) (412,666) Net change in total pension liability 1,442,834 1,897,140 Total pension liability - beginning 19,146,890 20,589,724 TOTAL PENSION LIABILITY - ENDING 20,589,724$ 22,486,864$ PLAN FIDUCIARY NET POSITION Contributions - employer 637,826$ 669,937$ Contributions - member 253,640 267,974 Net investment income 85,777 1,184,782 Benefit payments, including refunds of member contributions (485,137) (412,666) Administrative expense/other (466,427) 5,449 Net change in plan fiduciary net position 25,679 1,715,476 Plan fiduciary net position - beginning 16,952,168 16,977,847 PLAN FIDUCIARY NET POSITION - ENDING 16,977,847$ 18,693,323$ EMPLOYER'S NET PENSION LIABILITY 3,611,877$ 3,793,541$ Plan fiduciary net position as a percentage of the total pension liability 82.46% 83.13% Covered-employee payroll 5,619,601$ 5,954,999$ Employer's net pension liability as a percentage of covered-employee payroll 64.30% 63.70% Notes to Required Supplementary Information Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available. There was a change in the actuarial assumptions for the discount rate in 2015 and 2016. VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS ILLINOIS MUNICIPAL RETIREMENT FUND Last Two Fiscal Years (See independent auditor's report.) - 62 - 130 MEASUREMENT DATE APRIL 30,2015 2016 2017 TOTAL PENSION LIABILITY Service cost 1,098,445$ 1,194,830$ 1,290,807$ Interest 2,039,130 2,374,855 2,718,699 Changes of benefit terms - - - Differences between expected and actual experience (319,230) (220,856) (469,897) Changes of assumptions 2,082,221 1,674,600 (928,943) Benefit payments, including refunds of member contributions (413,533) (434,932) (442,742) Net change in total pension liability 4,487,033 4,588,497 2,167,924 Total pension liability - beginning 27,395,166 31,882,199 36,470,696 TOTAL PENSION LIABILITY - ENDING 31,882,199$ 36,470,696$ 38,638,620$ PLAN FIDUCIARY NET POSITION Contributions - employer 898,172$ 948,599$ 1,101,142$ Contributions - member 522,107 490,958 509,526 Net investment income 1,466,441 (72,695) 2,276,889 Benefit payments, including refunds of member contributions (413,533) (434,932) (442,742) Administrative expense (33,752) (32,827) (41,812) Net change in plan fiduciary net position 2,439,435 899,103 3,403,003 Plan fiduciary net position - beginning 21,386,315 23,825,750 24,724,853 PLAN FIDUCIARY NET POSITION - ENDING 23,825,750$ 24,724,853$ 28,127,856$ EMPLOYER'S NET PENSION LIABILITY 8,056,449$ 11,745,843$ 10,510,764$ Plan fiduciary net position as a percentage of the total pension liability 74.73% 67.79% 72.80% Covered-employee payroll 4,814,515$ 5,093,977$ 5,249,845$ Employer's net pension liability as a percentage of covered-employee payroll 167.34% 230.58% 200.21% Notes to Required Supplementary Information There was a change with respect to actuarial assumptions in 2017 to reflect revised expectations with respect to mortality rates. Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available. There was a change with respect to actuarial assumptions in 2015 and 2016 to reflect revised expectations with respect to mortality rates, disability rates, turnover rates, and retirement rates. VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS POLICE PENSION FUND Last Three Fiscal Years (See independent auditor's report.) - 63 - 131 FISCAL YEAR ENDED APRIL 30, 2015 2016 2017 Annual money-weighted rate of return, 6.64% (0.29%) 8.93% net of investment expense Notes to Required Supplementary Information VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF INVESTMENT RETURNS POLICE PENSION FUND Last Three Fiscal Years Ultimately, this schedule should present information for the last ten years. However, until ten years of information can be compiled, information will be presented for as many years as is available. (See independent auditor's report.) - 64 - 132 - 47 - VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO REQUIRED SUPPLEMENTARY INFORMATION April 30, 2017 1. BUDGETS Budgets are adopted on a basis consistent with generally accepted accounting principles. Annual appropriated budgets are adopted (at the fund level) for the General, Special Revenue, Debt Service, Capital Projects, Enterprise, and Police Pension Trust Funds. The annual appropriated budget is legally enacted and provides for a legal level of control at the fund level. All annual appropriations lapse at fiscal year end. The Village follows these procedures in establishing the budgetary data reflected in the financial statements. a. Prior to May 1, the Budget Officer submits to the Village Board of Trustees a proposed operating budget for the fiscal year commencing the following May 1. The operating budget includes proposed expenditures and the means of financing them. b. Public hearings are conducted to obtain taxpayer comment. c. Prior to May 1, the budget is legally enacted through passage of a budget ordinance. d. The Budget Officer is authorized to transfer budgeted amounts between departments within any fund; however, the Village Board of Trustees approves any revisions that alter the total expenditures of any fund. The budgetary information presented in the accompanying financial statements is the legally enacted budget ordinance adjusted for the approved revisions. 2. EXPENDITURES OVER BUDGET OF INDIVIDUAL FUNDS The following funds had expenditures that exceeded budget: Fund Budget Expenditures D.A.R.E. $ 15,020 $ 21,530 Water and Sewer 12,674,355 13,685,791 - 65 - 133 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES 134 MAJOR GOVERNMENTAL FUNDS 135 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual TAXES Property taxes 3,162,500$ 3,162,500$ 3,186,940$ Property tax - police pension 1,100,000 1,100,000 1,101,142 Property taxes - road and bridge 375,000 375,000 357,161 Property taxes - IMRF 575,000 575,000 575,655 Home rule sales tax 500,000 500,000 - Personal property replacement tax 45,000 45,000 56,645 Hotel/motel tax - - 199 Amusement tax 5,000 5,000 9,893 Local motor fuel tax 850,000 850,000 959,052 Total taxes 6,612,500 6,612,500 6,246,687 LICENSES AND PERMITS Licenses Liquor 90,000 90,000 103,568 Contractors 35,000 35,000 47,200 Cigarette 5,000 5,000 7,000 Scavenger 200 200 100 Business 30,000 30,000 37,788 Total licenses 160,200 160,200 195,656 Permits Building 850,000 850,000 952,317 Sign 5,000 5,000 7,763 Special movement 3,000 3,000 8,630 Solicitors 1,300 1,300 1,785 Total permits 859,300 859,300 970,495 Total licenses and permits 1,019,500 1,019,500 1,166,151 INTERGOVERNMENTAL Grant revenue 35,600 35,600 38,748 Sales tax 5,298,300 5,298,300 5,354,048 Use tax 775,000 775,000 974,198 Income tax 3,320,000 3,320,000 3,741,387 Total intergovernmental 9,428,900 9,428,900 10,108,381 CHARGES FOR SERVICES Rental income 49,200 49,200 45,100 Zoning applications 10,000 10,000 13,162 Accident report copies 4,000 4,000 4,585 Maps and ordinances copies 3,000 3,000 2,367 Garbage fees 3,885,000 3,885,000 4,048,099 Engineering services 15,000 15,000 33,590 (This schedule is continued on the following page.) - 66 - 136 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual CHARGES FOR SERVICES (Continued) Special detail reimbursement 40,000$ 40,000$ 68,279$ Sprint rent 39,172 39,172 38,191 Telephone franchise fee 250,000 250,000 209,381 Cable franchise fee 450,000 450,000 533,616 Amphitheater rent 500 500 200 School liaison reimbursement 400,000 400,000 431,373 HIDTA/organized crime reimbursement 10,000 10,000 14,508 Kitchen rental - community room 3,000 3,000 4,547 Sex offenders registration - - 950 Parking lot revenues 1,000 1,000 4,532 Impound fees 30,000 30,000 22,853 Child safety seats 100 100 - Miscellaneous 500 500 - Total charges for services 5,190,472 5,190,472 5,475,333 FINES AND FORFEITS Will County Circuit Court fines 310,000 310,000 367,797 Kendall County Circuit Court fines 500 500 1,166 Alcohol fines 100 100 - Traffic and ordinance fines 150,000 150,000 135,528 Drug forfeiture 180,000 180,000 100,190 False alarm fees 7,000 7,000 2,025 Administrative fines - late fees 10,000 10,000 9,960 Asset seizure - federal (Department of Justice equitable sharing)- - 44,741 Asset seizure - federal (U.S. Treasury equitable sharing)- - 921 Court fines - drug account - - 748 Total fines and forfeits 657,600 657,600 663,076 INVESTMENT INCOME 15,000 15,000 78,951 MISCELLANEOUS Other reimbursements 95,000 95,000 86,085 Other receipts 25,000 25,000 13,219 Other miscellaneous - - 151,127 PEMA donation - - 4,758 Miscellaneous donations 10,000 10,000 16,377 Event sponsorship program 4,000 4,000 4,097 Restitution program - - 9,700 Total miscellaneous 134,000 134,000 285,363 TOTAL REVENUES 23,057,972$ 23,057,972$ 24,023,942$ (See independent auditor's report.) - 67 - 137 SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual GENERAL GOVERNMENT Legislative 606,700$ 606,700$ 262,247$ Administration 1,027,846 1,027,846 1,093,941 Community relations 181,613 181,613 151,043 Facility management 148,603 148,603 94,427 Human resources 297,017 297,017 213,582 Information technology 622,502 622,502 609,813 Planning 625,874 625,874 430,572 Building 711,933 711,933 655,543 Subtotal 4,222,088 4,222,088 3,511,168 Insurance allocation - - (41,555) Total general government 4,222,088 4,222,088 3,469,613 PUBLIC SAFETY Police department Executive 614,246 614,246 537,392 Police operations 6,851,549 6,851,549 6,489,435 Police administration 1,954,285 1,954,285 1,838,975 Police records 637,772 637,772 617,071 Seizure/forfeiture 180,000 180,000 156,827 Police special activities 36,000 36,000 49,796 Community services 1,238,112 1,238,112 1,145,313 Court services 289,588 289,588 260,502 Nondivisional 61,480 61,480 33,148 Total police department 11,863,032 11,863,032 11,128,459 Police commission 20,521 20,521 9,270 PEMA 287,631 287,631 226,617 Subtotal 12,171,184 12,171,184 11,364,346 Insurance allocation - - (107,200) Total public safety 12,171,184 12,171,184 11,257,146 VILLAGE OF PLAINFIELD, ILLINOIS (This schedule is continued on the following page.) - 68 - 138 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual HIGHWAYS AND STREETS Waste hauler 3,452,192$ 3,452,192$ 3,669,782$ Administration 453,417 453,417 442,805 Street maintenance 2,579,327 2,579,327 2,456,774 Vehicle maintenance 274,816 274,816 268,481 Forestry 171,948 171,948 103,096 Subtotal 6,931,700 6,931,700 6,940,938 Insurance allocation - - (29,635) Total highways and streets 6,931,700 6,931,700 6,911,303 TOTAL EXPENDITURES 23,324,972$ 23,324,972$ 21,638,062$ (See independent auditor's report.) - 69 - 139 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual GENERAL GOVERNMENT Legislative Salaries - President 20,000$ 20,000$ 20,000$ Salaries - Elected Officials 25,000 25,000 24,100 Salaries - Liquor Commission 1,500 1,500 1,500 Salaries - Village Treasurer 2,500 2,500 2,500 FICA 3,000 3,000 2,783 Medicare 700 700 651 IMRF 850 850 862 Employee insurance 150 150 92 Travel/training 10,000 10,000 3,844 Replacement equipment 3,000 3,000 85 Dues and subscriptions 35,000 35,000 38,761 Public relations 150,000 150,000 113,975 Cable TV 20,000 20,000 17,086 Economic incentive rebate 335,000 335,000 36,008 Total legislative 606,700 606,700 262,247 Administration Salaries - full-time 679,926 679,926 688,352 Salaries - part-time 50,000 50,000 45,066 Salaries - overtime 1,500 1,500 339 FICA 45,348 45,348 40,633 Medicare 10,606 10,606 10,673 IMRF 84,114 84,114 83,198 Employee insurance 105,852 105,852 102,071 Deferred compensation contribution 24,000 24,000 24,321 Travel/training 15,000 15,000 9,488 Unemployment insurance 7,000 7,000 3,506 Telephone/internet 5,000 5,000 4,094 Cellular phones/pagers 2,000 2,000 3,004 Dues and subscriptions 5,000 5,000 4,072 Office supplies/postage 30,000 30,000 30,163 Gas, oil, wash, and mileage 9,500 9,500 8,260 Maintenance contract/lease 8,000 8,000 7,908 Recording fees 2,500 2,500 1,379 Legal notices 2,500 2,500 1,600 Attorney legal fees 60,000 60,000 30,736 Contractual services 70,000 70,000 85,320 Engineer fees 5,000 5,000 2,283 Office furniture and equipment 5,000 5,000 4,632 Contingencies 50,000 50,000 18,750 Bad debt expense - - 134,093 Subtotal administration 1,277,846 1,277,846 1,343,941 Less water and sewer reimbursement (250,000) (250,000) (250,000) Total administration 1,027,846 1,027,846 1,093,941 (This schedule is continued on the following pages.) - 70 - 140 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual GENERAL GOVERNMENT (Continued) Community relations Salaries - full-time 97,225$ 97,225$ 96,782$ FICA 6,028 6,028 5,592 Medicare 1,410 1,410 1,308 IMRF 11,181 11,181 11,059 Employee insurance 19,919 19,919 18,563 Deferred compensation contribution 4,000 4,000 3,561 Travel/training 1,500 1,500 143 Telephone/internet 500 500 409 Software 6,500 6,500 - Public relations 17,000 17,000 8,157 Office supplies/postage 2,000 2,000 81 Dues and subscriptions 750 750 525 Gas, oil, wash, and mileage 100 100 - Marketing and promotion 2,500 2,500 - Settler's Park 8,500 8,500 4,863 Contractual services 2,500 2,500 - Total community relations 181,613 181,613 151,043 Facility management Salaries - full-time 32,865 32,865 33,937 Salaries - overtime 2,500 2,500 1,705 FICA 2,193 2,193 2,245 Medicare 513 513 525 IMRF 4,067 4,067 4,221 Building maintenance supplies 7,000 7,000 9,970 Contractual services 50,000 50,000 32,624 Employee insurance 9,465 9,465 9,200 Building improvements 40,000 40,000 - Total facility management 148,603 148,603 94,427 Human resources Salaries - full-time 181,654 181,654 135,412 Salaries - overtime 500 500 - FICA 11,294 11,294 8,014 Medicare 2,641 2,641 1,874 IMRF 20,948 20,948 15,422 Employee insurance 39,020 39,020 25,578 Deferred compensation contribution 7,200 7,200 2,895 Travel/training 6,000 6,000 4,494 Telephone/internet 1,000 1,000 819 Cellular telephone/pager 360 360 120 Office supplies/postage 1,500 1,500 969 Dues and subscriptions 3,200 3,200 613 (This schedule is continued on the following pages.) - 71 - 141 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual GENERAL GOVERNMENT (Continued) Human resources (Continued) Gas, oil, wash, and mileage 1,400$ 1,400$ 282$ Public relations 12,000 12,000 10,627 Marketing and promotion 300 300 - Contractual services 8,000 8,000 6,463 Total human resources 297,017 297,017 213,582 Information technology Salaries - full-time 223,829 223,829 222,850 Salaries - overtime 500 500 179 FICA 13,877 13,877 13,700 Medicare 3,246 3,246 3,204 IMRF 25,740 25,740 25,141 Employee insurance 56,770 56,770 39,121 Deferred compensation contribution 7,000 7,000 8,525 Travel/training 27,500 27,500 19,186 Telephone/internet 500 500 409 Cellular telephone/pagers 1,840 1,840 2,211 Office supplies/postage 1,400 1,400 1,425 Dues and subscriptions 400 400 539 Gas, oil, wash, and mileage 400 400 275 Uniforms/clothing 300 300 - Software licensing/renewals 205,800 205,800 220,552 Software 32,850 32,850 33,661 Contractual services 8,550 8,550 8,366 Computers 12,000 12,000 10,469 Total information technology 622,502 622,502 609,813 Planning Salaries - full-time 360,000 360,000 283,526 Compensation - plan commission 4,000 4,000 2,845 Salaries - overtime 2,500 2,500 2,460 FICA 22,723 22,723 17,020 Medicare 5,315 5,315 3,980 IMRF 43,500 43,500 31,198 Employee insurance 77,086 77,086 51,716 Deferred compensation contribution 11,500 11,500 3,400 Travel/training 7,000 7,000 2,567 Unemployment insurance 1,000 1,000 639 Telephone/internet 4,000 4,000 2,047 Cellular phones/pagers 2,000 2,000 1,167 Office supplies/postage 10,000 10,000 11,812 Dues and subscriptions 3,000 3,000 3,394 Gas, oil, wash and, mileage 750 750 - Software 500 500 - Maintenance contract/lease 5,000 5,000 600 (This schedule is continued on the following pages.) - 72 - 142 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual GENERAL GOVERNMENT (Continued) Planning (Continued) Vehicle maintenance 1,000$ 1,000$ -$ Legal fees 5,000 5,000 2,354 Special projects/programs 15,000 15,000 3,709 Contractual services 35,000 35,000 1,692 Engineer fees 10,000 10,000 4,446 Total planning 625,874 625,874 430,572 Building Salaries - full-time 399,000 399,000 431,841 Salaries - part-time 50,000 50,000 6,364 Salaries - overtime 1,000 1,000 141 FICA 27,900 27,900 26,489 Medicare 6,525 6,525 6,195 IMRF 52,875 52,875 49,418 Employee insurance 97,033 97,033 97,664 Deferred compensation contribution 6,500 6,500 8,257 Travel/training 4,500 4,500 8,511 Unemployment insurance 1,000 1,000 1,000 Telephone/internet 1,500 1,500 409 Cellular phones/pagers 4,000 4,000 3,500 Office supplies/postage 8,000 8,000 7,112 Dues and subscriptions 4,000 4,000 520 Gas, oil, wash, and mileage 1,000 1,000 32 Uniforms/clothing 600 600 500 Special projects/programs 500 500 - Contractual services 45,000 45,000 7,590 Ordinance maintenance 1,000 1,000 - Total building 711,933 711,933 655,543 Subtotal 4,222,088 4,222,088 3,511,168 Insurance allocation - - (41,555) Total general government 4,222,088 4,222,088 3,469,613 PUBLIC SAFETY Police department Executive Salaries - full-time 293,527 293,527 302,897 Salaries - part-time 32,693 32,693 19,966 Salaries - overtime 3,500 3,500 819 FICA 20,443 20,443 18,486 Medicare 4,781 4,781 4,532 IMRF 23,718 23,718 21,038 Employee insurance 65,734 65,734 59,862 (This schedule is continued on the following pages.) - 73 - 143 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) Police department (Continued) Executive (Continued) Deferred compensation contribution 8,000$ 8,000$ 5,940$ Travel/training 10,150 10,150 3,888 Education/school 12,000 12,000 433 Unemployment insurance 23,000 23,000 17,279 Telephone/internet 1,610 1,610 1,283 Cellular phones/pagers 1,200 1,200 997 Office supplies/postage 11,950 11,950 5,052 Replacement supplies 1,700 1,700 707 Dues and subscriptions 7,050 7,050 3,772 Gas, oil, wash, and mileage 3,700 3,700 1,343 Uniforms/clothing 1,800 1,800 2,345 Maintenance contract/lease 7,190 7,190 6,710 Custodian 70,000 70,000 52,223 Vehicle equipment maintenance 2,500 2,500 1,340 Contractual services 8,000 8,000 5,465 Sex offender's registration fee - - 1,015 Total executive 614,246 614,246 537,392 Police operations Salaries - full-time 3,442,372 3,442,372 3,329,740 Salaries - overtime 380,000 380,000 263,296 FICA 237,700 237,700 214,599 Medicare 55,591 55,591 50,935 IMRF 6,720 6,720 6,289 Police pension contribution 1,100,000 1,100,000 1,101,142 Employee insurance 579,738 579,738 528,507 Deferred compensation contribution 85,000 85,000 91,162 Travel/training 48,916 48,916 35,571 Telephone/insurance 29,070 29,070 24,799 Cellular phones/pagers 6,300 6,300 5,005 Office supplies/postage 13,000 13,000 13,298 Replacement supplies 15,500 15,500 15,850 Dues and subscriptions 2,900 2,900 1,388 Gas, oil, wash, and mileage 110,000 110,000 63,833 Uniforms/clothing 35,000 35,000 32,246 Traffic programs 23,000 23,000 21,124 Ammunition/weapons 25,000 25,000 25,791 Radio maintenance 1,200 1,200 272 Maintenance contracts/lease 9,542 9,542 11,702 Bike unit 2,000 2,000 - Vehicle maintenance 46,000 46,000 68,997 K-9 Unit 4,000 4,000 4,514 Contractual services - - 14,533 Contractual services - WESCOM 593,000 593,000 564,842 Total police operations 6,851,549 6,851,549 6,489,435 (This schedule is continued on the following pages.) - 74 - 144 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) Police department (Continued) Police administration Salaries - full-time 1,334,890$ 1,334,890$ 1,290,356$ Salaries - overtime 128,000 128,000 94,859 FICA 90,699 90,699 84,084 Medicare 21,212 21,212 19,883 Employee insurance 212,634 212,634 210,770 Deferred compensation contribution 40,000 40,000 40,468 Travel/training 11,740 11,740 12,632 Telephone/internet 2,070 2,070 1,593 Cellular phones/pagers 11,280 11,280 7,514 Office supplies/postage 10,000 10,000 5,294 Replacement supplies 5,000 5,000 269 Dues and subscriptions 4,070 4,070 3,512 Gas, oil, wash, and mileage 29,000 29,000 20,480 Uniforms/clothing 8,950 8,950 10,061 Crime scene/evidence tech support 7,000 7,000 7,338 Community programs - explorer program 2,500 2,500 4,369 Radio maintenance 500 500 - Maintenance contract/lease 8,920 8,920 4,048 Vehicle maintenance 15,250 15,250 12,013 Background check services 2,500 2,500 995 Accreditation 8,070 8,070 8,437 Total police administration 1,954,285 1,954,285 1,838,975 Police records Salaries - full-time 400,739 400,739 401,678 Salaries - overtime 6,000 6,000 10,112 FICA 25,218 25,218 24,805 Medicare 5,898 5,898 5,806 IMRF 35,630 35,630 33,213 Employee insurance 124,382 124,382 115,826 Deferred compensation contribution 15,000 15,000 11,003 Travel/training 2,100 2,100 1,797 Telephone/internet 2,070 2,070 1,593 Office supplies/postage 13,450 13,450 7,380 Dues and subscriptions 425 425 87 Uniforms/clothing 2,400 2,400 1,611 Maintenance contracts/lease 4,460 4,460 2,160 Total police records 637,772 637,772 617,071 Seizure/forfeiture Seizure/forfeiture expenditures 180,000 180,000 156,827 (This schedule is continued on the following pages.) - 75 - 145 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) Police department (Continued) Police special activities FICA 2,016$ 2,016$ 2,621$ Medicare 471 471 620 Mobile field force 1,000 1,000 - Salaries - special activities 32,513 32,513 46,555 Total police special activities 36,000 36,000 49,796 Community services Salaries - full-time 559,103 559,103 556,142 Salaries - part-time 245,000 245,000 210,280 Salaries - overtime 30,000 30,000 28,729 FICA 53,110 53,110 47,860 Medicare 12,421 12,421 11,231 IMRF 57,849 57,849 49,462 Employee insurance 100,609 100,609 113,185 Deferred compensation contribution 7,500 7,500 5,100 Travel/training 12,020 12,020 10,133 Telephone/internet 2,070 2,070 1,593 Cellular phones/pagers 3,280 3,280 2,759 Office supplies/postage 3,000 3,000 2,898 Replacement supplies 3,700 3,700 752 Dues and subscriptions 3,050 3,050 1,904 Gas, oil, wash, and mileage 25,000 25,000 14,878 Uniform/clothing 6,700 6,700 5,957 Radio maintenance 50,000 50,000 33,761 Maintenance contracts/lease 10,000 10,000 1,023 Vehicle maintenance 14,000 14,000 22,653 D.A.R.E program 5,000 5,000 1,983 Shop with a cop 4,000 4,000 9,500 Chaplaincy program 4,600 4,600 2,655 Animal control 14,000 14,000 7,140 Community programs 7,000 7,000 3,590 Community programs - alcohol/tobacco 5,100 5,100 145 Total community services 1,238,112 1,238,112 1,145,313 Court services Salaries - full-time 118,743 118,743 121,359 Salaries - part-time 46,253 46,253 37,461 Salaries - overtime 1,000 1,000 - FICA 10,292 10,292 9,695 Medicare 2,407 2,407 2,267 IMRF 19,920 19,920 18,054 Employee insurance 38,118 38,118 37,630 Deferred compensation contribution 5,000 5,000 4,807 Travel/training 3,000 3,000 161 (This schedule is continued on the following pages.) - 76 - 146 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) Police department (Continued) Court services (Continued) Telephone/internet 1,610$ 1,610$ 1,283$ Office supplies/postage 11,625 11,625 8,745 Dues and subscriptions 8,800 8,800 8,151 Uniforms/clothing 900 900 564 Maintenance contract/lease 1,920 1,920 1,920 Legal fees 20,000 20,000 8,405 Total court services 289,588 289,588 260,502 Nondivisional Office furniture and equipment 6,000 6,000 5,864 Capital equipment 42,780 42,780 13,396 Contingencies 12,700 12,700 13,888 Total nondivisional 61,480 61,480 33,148 Total police department 11,863,032 11,863,032 11,128,459 Police commission Salaries - part-time 5,500 5,500 681 FICA 341 341 35 Medicare 80 80 8 Travel/training 1,000 1,000 - Office supplies/postage 2,000 2,000 133 Dues and subscriptions 600 600 375 Legal fees 1,000 1,000 - Police test/hiring 10,000 10,000 8,038 Total police commission 20,521 20,521 9,270 PEMA Salaries - full-time 125,000 125,000 124,512 FICA 7,750 7,750 7,126 Medicare 1,813 1,813 1,790 Employee insurance 20,988 20,988 18,319 Deferred compensation contribution 4,000 4,000 4,022 Travel/training 4,000 4,000 572 Telephone/internet 780 780 5,347 Office supplies 1,300 1,300 303 Cellular phones/pager 5,200 5,200 3,451 Replacement supplies 11,000 11,000 1,473 Dues and subscriptions 3,000 3,000 1,910 Gas, oil, wash, and mileage 12,000 12,000 5,236 Supplies and hardware 2,000 2,000 182 Uniforms/clothing 5,000 5,000 4,075 (This schedule is continued on the following pages.) - 77 - 147 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) PEMA (Continued) Emergency operation center 750$ 750$ -$ Public relations 2,000 2,000 - Disaster plan/exercises/NIMS 3,000 3,000 26 Radio maintenance 10,000 10,000 7,176 Vehicle maintenance 15,000 15,000 19,361 Maintenance contract/lease 1,800 1,800 1,312 Bike unit 500 500 - Siren maintenance 20,000 20,000 9,556 Contractual services 5,250 5,250 740 Cadet program 5,500 5,500 2,153 Search and rescue 8,000 8,000 - Furniture/equipment 2,000 2,000 684 Supplies and hardware - ESDA 2,000 2,000 617 Machinery and equipment 5,000 5,000 5,514 Contingencies 3,000 3,000 1,160 Total PEMA 287,631 287,631 226,617 Subtotal 12,171,184 12,171,184 11,364,346 Insurance allocation - - (107,200) Total public safety 12,171,184 12,171,184 11,257,146 HIGHWAYS AND STREETS Waste hauler Refuse hauler fees 3,452,192 3,452,192 3,669,782 Total waste hauler 3,452,192 3,452,192 3,669,782 Administration Salaries - full-time 279,953 279,953 272,912 FICA 17,360 17,360 16,763 Medicare 4,060 4,060 4,078 IMRF 32,195 32,195 31,773 Employee insurance 54,449 54,449 51,855 Deferred compensation contribution 7,000 7,000 8,716 Travel/training 10,000 10,000 9,710 Unemployment insurance 4,000 4,000 3,652 Telephone/internet 15,000 15,000 22,891 Cellular phones/pagers 7,000 7,000 7,348 Office supplies/postage 2,500 2,500 3,583 Dues and subscriptions 3,000 3,000 2,968 Supplies/hardware 500 500 - (This schedule is continued on the following pages.) - 78 - 148 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual HIGHWAYS AND STREETS (Continued) Administration Gas, oil, wash, and mileage 300$ 300$ 80$ Radio maintenance 100 100 - Building maintenance 15,000 15,000 6,476 Legal notices 1,000 1,000 - Total administration 453,417 453,417 442,805 Street maintenance Salaries - full-time 718,000 718,000 721,757 Salaries - part-time 75,000 75,000 62,433 Salaries - overtime 80,000 80,000 106,836 FICA 54,126 54,126 52,747 Medicare 12,660 12,660 12,336 IMRF 94,500 94,500 91,864 Employee insurance 167,141 167,141 173,326 Deferred compensation contribution 19,900 19,900 21,869 Electricity/gas 290,000 290,000 257,110 Gas, oil, wash, and mileage 85,000 85,000 53,295 Supplies/hardware 15,000 15,000 11,681 Street signs maintenance 20,000 20,000 29,486 Aggregate materials 4,000 4,000 5,240 Uniforms/clothing 9,000 9,000 10,439 Radio maintenance 5,000 5,000 1,692 Vehicle maintenance 35,000 35,000 25,637 Street light maintenance 90,000 90,000 113,358 Street maintenance 130,000 130,000 115,168 Storm sewer improvements 10,000 10,000 1,491 Contractual services 90,000 90,000 108,462 Sidewalk maintenance 5,000 5,000 1,497 Equipment maintenance 90,000 90,000 77,488 Supplies/hardware - salt purchase 200,000 200,000 232,041 Snow removal 280,000 280,000 169,521 Total street maintenance 2,579,327 2,579,327 2,456,774 Vehicle maintenance Salaries - full-time 181,100 181,100 186,525 Salaries - overtime 8,000 8,000 3,205 FICA 11,724 11,724 11,275 Medicare 2,741 2,741 2,637 IMRF 21,250 21,250 21,387 Employee insurance 42,501 42,501 37,236 Deferred compensation contribution 7,500 7,500 6,216 Total vehicle maintenance 274,816 274,816 268,481 (This schedule is continued on the following page.) - 79 - 149 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual HIGHWAYS AND STREETS (Continued) Forestry Salaries - full-time 76,660$ 76,660$ 49,733$ Salaries - overtime 6,000 6,000 6,677 FICA 5,125 5,125 3,635 Medicare 1,199 1,199 850 IMRF 8,816 8,816 6,754 Employee insurance 19,648 19,648 11,057 Deferred compensation contribution 3,000 3,000 1,817 Supplies/hardware 6,000 6,000 6,796 Contractual services 5,000 5,000 3,912 Tree removal 40,000 40,000 11,865 Uniforms/clothing 500 500 - Total forestry 171,948 171,948 103,096 Subtotal 6,931,700 6,931,700 6,940,938 Insurance allocation - - (29,635) Total highways and streets 6,931,700 6,931,700 6,911,303 TOTAL EXPENDITURES 23,324,972$ 23,324,972$ 21,638,062$ (See independent auditor's report.) - 80 - 150 CAPITAL PROJECTS FUND Original Final Budget Budget Actual REVENUES Home rule sales tax 2,700,000$ 2,700,000$ 3,492,459$ Intergovernmental 6,500,000 6,500,000 3,558,779 Charges for services Impact fee 5,500 5,500 10,031 Fines and forfeits 208,000 208,000 372,634 Investment income 2,500 2,500 39,716 Miscellaneous 5,000 5,000 128,897 Total revenues 9,421,000 9,421,000 7,602,516 EXPENDITURES Capital outlay Contractual services 110,000 110,000 110,742 Engineering 100,000 100,000 106,349 Building improvements 200,000 200,000 96,014 Building improvements - police - - 32 Sidewalk and curb replacement 425,000 425,000 163,592 Machinery and equipment - police 225,000 225,000 231,378 Machinery and equipment - public works 325,000 325,000 303,607 Pavement inspection 120,000 120,000 73,975 Bridge repairs and reconstructions 616,000 616,000 - Roadway improvements 4,555,000 4,555,000 1,724,028 Storm and drainage improvements 45,000 45,000 9,686 I-55 interchange design 50,000 50,000 33,291 Ft. Beggs street lighting 200,000 200,000 205,830 PACE Park-n-Ride - - 99,187 Emerald ash borer 200,000 200,000 279,983 127th Street-Plainfield/Naperville Rd 10,000 10,000 - Settler's park-campus refresh 300,000 300,000 168,834 Total expenditures 7,481,000 7,481,000 3,606,528 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 1,940,000 1,940,000 3,995,988 OTHER FINANCING SOURCES (USES) Transfers in 500,000 500,000 2,689,567 Transfers (out)(2,034,150) (2,034,150) (2,032,264) Sale of capital assets 5,000 5,000 - Total other financing sources (uses) (1,529,150) (1,529,150) 657,303 NET CHANGE IN FUND BALANCE 410,850$ 410,850$ 4,653,291 FUND BALANCE, MAY 1 8,837,434 FUND BALANCE, APRIL 30 13,490,725$ For the Year Ended April 30, 2017 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (See independent auditor's report.) - 81 - 151 Original Final Budget Budget Actual REVENUES Taxes Property tax 116,100$ 116,100$ 117,214$ Investment income 50 50 798 Total revenues 116,150 116,150 118,012 EXPENDITURES Debt service Principal 2,315,000 2,315,000 2,315,000 Interest and fiscal charges 806,150 806,150 806,150 Total expenditures 3,121,150 3,121,150 3,121,150 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (3,005,000) (3,005,000) (3,003,138) OTHER FINANCING SOURCES (USES) Transfers in 3,005,050 3,005,050 3,003,164 Total other financing sources (uses) 3,005,050 3,005,050 3,003,164 NET CHANGE IN FUND BALANCE 50$ 50$ 26 FUND BALANCE, MAY 1 2,133 FUND BALANCE, APRIL 30 2,159$ For the Year Ended April 30, 2017 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL DEBT SERVICE FUND (See independent auditor's report.) - 82 - 152 NONMAJOR GOVERNMENTAL FUNDS Special Revenue Funds are used to account for the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes. Liability Insurance Fund - accounts for the restricted revenue and expenditures of property tax levied for the payment of premiums of public liability insurance carried by the Village. Audit Fund - accounts for the restricted revenue and expenditures of taxes levied for payment of the cost of the annual audit of the Village’s financial statements. Alcohol Enforcement Fund - accounts for restricted revenue collected on DUI arrests and expenditures for the purchase of video cameras to combat drunk driving. Motor Fuel Tax Fund - accounts for expenditures related to approved motor fuel tax projects and restricted revenue from the state gasoline tax as collected and distributed by the State of Illinois. D.A.R.E. Fund - accounts for the revenue and expenditures of restricted contributions made to the Drug Abuse Resistance Education (D.A.R.E.) program. Tax Increment Financing Fund - accounts for restricted revenue generated by the TIF District and expenditures budgeted to be paid with TIF revenue. 153 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS April 30, 2017 Liability Alcohol Insurance Audit Enforcement ASSETS AND DEFERRED OUTFLOWS OF RESOURCES ASSETS Cash and investments 48,639$ 9,342$ 39,382$ Receivables Property tax 613,321 41,462 - Allotments - - - Other - - 3,367 Total assets 661,960 50,804 42,749 DEFERRED OUTFLOWS OF RESOURCES None - - - TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 661,960$ 50,804$ 42,749$ LIABILITIES Accounts payable 580$ -$ -$ DEFERRED INFLOWS OF RESOURCES Unavailable property tax revenue 613,321 41,462 - Total liabilities and deferred inflows of resources 613,901 41,462 - FUND BALANCES (DEFICIT) Restricted Street maintenance - - - Public safety - - 42,749 Audit - 9,342 - Liability insurance 48,059 - - Economic development - - - Unrestricted Unassigned - - - Total fund balances (deficit) 48,059 9,342 42,749 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES 661,960$ 50,804$ 42,749$ Special Revenue OF RESOURCES, AND FUND BALANCES LIABILITIES, DEFERRED INFLOWS - 83 - 154 Tax Motor Increment Fuel Tax D.A.R.E. Financing Total 3,182,871$ 5,517$ 690,701$ 3,976,452$ - - 718,387 1,373,170 86,661 - - 86,661 - - - 3,367 3,269,532 5,517 1,409,088 5,439,650 - - - - 3,269,532$ 5,517$ 1,409,088$ 5,439,650$ 192,468$ 5,952$ 150,161$ 349,161$ - - 718,387 1,373,170 192,468 5,952 868,548 1,722,331 3,077,064 - - 3,077,064 - - - 42,749 - - - 9,342 - - - 48,059 - - 540,540 540,540 - (435) - (435) 3,077,064 (435) 540,540 3,717,319 3,269,532$ 5,517$ 1,409,088$ 5,439,650$ Special Revenue (See independent auditor's report.) - 84 - 155 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS For the Year Ended April 30, 2017 Liability Alcohol Insurance Audit Enforcement REVENUES Taxes 621,535$ 42,252$ -$ Intergovernmental - - - Fines and forfeits - - 16,645 Investment income 165 71 208 Miscellaneous 54 - - Total revenues 621,754 42,323 16,853 EXPENDITURES Current General government 116,063 39,142 - Public safety 396,924 - - Highways and streets 81,834 - - Total expenditures 594,821 39,142 - EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 26,933 3,181 16,853 OTHER FINANCING SOURCES (USES) Transfers (out)- - (12,000) Total other financing sources (uses) - - (12,000) NET CHANGE IN FUND BALANCES 26,933 3,181 4,853 FUND BALANCES, MAY 1 21,126 6,161 37,896 FUND BALANCES (DEFICIT), APRIL 30 48,059$ 9,342$ 42,749$ Special Revenue - 85 - 156 Tax Motor Increment Fuel Tax D.A.R.E. Financing Total -$ -$ 736,922$ 1,400,709$ 1,105,594 - - 1,105,594 - - - 16,645 15,409 45 5,190 21,088 - 18,295 - 18,349 1,121,003 18,340 742,112 2,562,385 - - 586,838 742,043 - 21,530 - 418,454 863,120 - - 944,954 863,120 21,530 586,838 2,105,451 257,883 (3,190) 155,274 456,934 - - (500,000) (512,000) - - (500,000) (512,000) 257,883 (3,190) (344,726) (55,066) 2,819,181 2,755 885,266 3,772,385 3,077,064$ (435)$ 540,540$ 3,717,319$ Special Revenue (See independent auditor's report.) - 86 - 157 Original Final Budget Budget Actual REVENUES Taxes Property tax 620,000$ 620,000$ 621,535$ Investment income 100 100 165 Miscellaneous - - 54 Total revenues 620,100 620,100 621,754 EXPENDITURES General government Treasurer bond 500 500 336 Commercial umbrella liability insurance 52,281 52,281 52,146 Workman's compensation insurance 68,215 68,215 63,581 Public safety Commercial umbrella liability insurance 180,505 180,505 179,483 Workman's compensation insurance 233,288 233,288 217,441 Highways and streets Commercial umbrella liability insurance 37,214 37,214 37,004 Workman's compensation insurance 48,097 48,097 44,830 Total expenditures 620,100 620,100 594,821 NET CHANGE IN FUND BALANCE -$ -$ 26,933 FUND BALANCE, MAY 1 21,126 FUND BALANCE, APRIL 30 48,059$ For the Year Ended April 30, 2017 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL LIABILITY INSURANCE FUND (See independent auditor's report.) - 87 - 158 Original Final Budget Budget Actual REVENUES Taxes Property tax 42,000$ 42,000$ 42,252$ Investment income 10 10 71 Total revenues 42,010 42,010 42,323 EXPENDITURES General government Audit 42,000 42,000 39,142 Total expenditures 42,000 42,000 39,142 NET CHANGE IN FUND BALANCE 10$ 10$ 3,181 FUND BALANCE, MAY 1 6,161 FUND BALANCE, APRIL 30 9,342$ For the Year Ended April 30, 2017 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL AUDIT FUND (See independent auditor's report.) - 88 - 159 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL ALCOHOL ENFORCEMENT FUND For the Year Ended April 30, 2017 Final Original Budget Budget Actual REVENUES Fines and forfeits DUI proceeds 10,000$ 10,000$ 16,645$ Investment income 30 30 208 Total revenues 10,030 10,030 16,853 EXPENDITURES None - - - Total expenditures - - - EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 10,030 10,030 16,853 OTHER FINANCING SOURCES (USES) Transfers (out) (12,000) (12,000) (12,000) NET CHANGE IN FUND BALANCE (1,970)$ (1,970)$ 4,853 FUND BALANCE, MAY 1 37,896 FUND BALANCE, APRIL 30 42,749$ (See independent auditor's report.) - 89 - 160 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL MOTOR FUEL TAX FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual REVENUES Intergovernmental State allotments 1,250,000$ 1,250,000$ 1,105,594$ Investment income 300 300 15,409 Total revenues 1,250,300 1,250,300 1,121,003 EXPENDITURES Highways and streets Street maintenance 1,000,000 1,000,000 863,120 Total expenditures 1,000,000 1,000,000 863,120 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 250,300 250,300 257,883 OTHER FINANCING SOURCES (USES) Transfers (out) (200,000) (200,000) - Total other financing sources (uses) (200,000) (200,000) - NET CHANGE IN FUND BALANCE 50,300$ 50,300$ 257,883 FUND BALANCE, MAY 1 2,819,181 FUND BALANCE, APRIL 30 3,077,064$ (See independent auditor's report.) - 90 - 161 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL D.A.R.E. FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual REVENUES Investment income 20$ 20$ 45$ Miscellaneous 15,000 15,000 18,295 Total revenues 15,020 15,020 18,340 EXPENDITURES Public safety Program expenditures 15,020 15,020 21,530 Total expenditures 15,020 15,020 21,530 NET CHANGE IN FUND BALANCE -$ -$ (3,190) FUND BALANCE, MAY 1 2,755 FUND BALANCE (DEFICIT), APRIL 30 (435)$ (See independent auditor's report.) - 91 - 162 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL TAX INCREMENT FINANCING FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual REVENUES Taxes Property taxes 745,000$ 745,000$ 736,922$ Investment income 500 500 5,190 Total revenues 745,500 745,500 742,112 EXPENDITURES General government Contractual services 525,000 525,000 429,676 Facade improvements 145,000 145,000 157,162 Total expenditures 670,000 670,000 586,838 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 75,500 75,500 155,274 OTHER FINANCING SOURCES (USES) Transfers (out) (550,000) (550,000) (500,000) Total other financing sources (uses) (550,000) (550,000) (500,000) NET CHANGE IN FUND BALANCE (474,500)$ (474,500)$ (344,726) FUND BALANCE, MAY 1 885,266 FUND BALANCE, APRIL 30 540,540$ (See independent auditor's report.) - 92 - 163 MAJOR ENTERPRISE FUND 164 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF NET POSITION WATER AND SEWER DEPARTMENT ACCOUNTS April 30, 2017 Water and Sewer Capital Operations Projects Total CURRENT ASSETS Cash and investments 10,894,597$ 3,249,161$ 14,143,758$ Receivables Accounts 1,983,821 - 1,983,821 Sales tax 405,766 - 405,766 Other 251 - 251 Interest 11,040 8,227 19,267 Prepaid expenses 15,598 - 15,598 Total current assets 13,311,073 3,257,388 16,568,461 CAPITAL ASSETS Nondepreciable 3,211,154 - 3,211,154 Depreciable, net of accumulated depreciation 102,124,698 - 102,124,698 Net capital assets 105,335,852 - 105,335,852 OTHER ASSETS Deposits 233,036 - 233,036 Total other assets 233,036 - 233,036 Total assets 118,879,961 3,257,388 122,137,349 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources - IMRF 198,008 - 198,008 Unamortized loss on refundings 2,394,625 - 2,394,625 Total deferred outflows of resources 2,592,633 - 2,592,633 Total assets and deferred outflows of resources 121,472,594 3,257,388 124,729,982 (This schedule is continued on the following page.) - 93 - 165 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF NET POSITION (Continued) WATER AND SEWER DEPARTMENT ACCOUNTS April 30, 2017 Water and Sewer Capital Operations Projects Total CURRENT LIABILITIES Accounts payable 1,044,626$ -$ 1,044,626$ Accrued payroll 61,807 - 61,807 Accrued interest 365,654 - 365,654 Compensated absences payable - current 66,218 - 66,218 Illinois EPA loan payable - current 157,419 - 157,419 Bonds payable - current 2,220,000 - 2,220,000 Developer deposit 26,362 - 26,362 Total current liabilities 3,942,086 - 3,942,086 LONG-TERM LIABILITIES Compensated absences payable - long-term 12,158 - 12,158 Net pension liability - IMRF 639,452 - 639,452 Illinois EPA loan payable - long-term 2,328,825 - 2,328,825 Bonds payable - long-term 18,748,367 - 18,748,367 Total long-term liabilities 21,728,802 - 21,728,802 DEFERRED INFLOWS OF RESOURCES Deferred inflows of resources - IMRF 28,616 - 28,616 Total liabilities and deferred inflows of resources 25,699,504 - 25,699,504 NET POSITION Net investment in capital assets 84,275,866 - 84,275,866 Restricted for debt service 2,248,756 - 2,248,756 Unrestricted 9,248,468 3,257,388 12,505,856 TOTAL NET POSITION 95,773,090$ 3,257,388$ 99,030,478$ (See independent auditor's report.) - 94 - 166 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION WATER AND SEWER DEPARTMENT ACCOUNTS For the Year Ended April 30, 2017 Water and Sewer Capital Operations Projects Eliminations Total OPERATING REVENUES Charges for services Customer sales 15,018,797$ -$ -$ 15,018,797$ Meter sales 52,325 - - 52,325 Total operating revenues 15,071,122 - - 15,071,122 OPERATING EXPENSES Water operations 10,070,507 - - 10,070,507 Sewer operations 2,299,798 - - 2,299,798 Depreciation 3,110,638 - - 3,110,638 Total operating expenses 15,480,943 - - 15,480,943 OPERATING INCOME (LOSS) (409,821) - - (409,821) NON-OPERATING REVENUES (EXPENSES) Home rule sales tax 1,745,968 - - 1,745,968 Miscellaneous income 923,569 - - 923,569 Investment income 47,755 14,603 - 62,358 Interest expense (843,079) - - (843,079) Total non-operating revenues (expenses) 1,874,213 14,603 - 1,888,816 INCOME BEFORE TRANSFERS AND CONTRIBUTIONS 1,464,392 14,603 - 1,478,995 TRANSFERS (OUT) (970,900) - - (970,900) CAPITAL CONTRIBUTIONS 389,353 - - 389,353 CHANGE IN NET POSITION 882,845 14,603 - 897,448 NET POSITION, MAY 1 94,890,245 3,242,785 - 98,133,030 NET POSITION, APRIL 30 95,773,090$ 3,257,388$ -$ 99,030,478$ (See independent auditor's report.) - 95 - 167 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF CASH FLOWS WATER AND SEWER DEPARTMENT ACCOUNTS For the Year Ended April 30, 2017 Water and Sewer Capital Operations Projects Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers 15,009,905$ -$ -$ 15,009,905$ Reimbursements to other funds (250,000) - - (250,000) Payments to suppliers (11,097,881) - - (11,097,881) Payments to employees (1,261,729) - - (1,261,729) Net cash from operating activities 2,400,295 - - 2,400,295 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers (out) (970,900) - - (970,900) Non-operating revenues 2,655,247 - - 2,655,247 Net cash from noncapital financing activities 1,684,347 - - 1,684,347 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (1,347,739) - - (1,347,739) Principal payments on long-term debt (2,408,062) - - (2,408,062) Interest paid (719,805) - - (719,805) Net cash from capital and related financing activities (4,475,606) - - (4,475,606) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments - (14,722) - (14,722) Interest received 47,755 30,634 - 78,389 Net cash from investing activities 47,755 15,912 - 63,667 NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (343,209) 15,912 - (327,297) CASH AND CASH EQUIVALENTS, MAY 1 11,237,806 1,936,364 - 13,174,170 CASH AND CASH EQUIVALENTS, APRIL 30 10,894,597$ 1,952,276$ -$ 12,846,873$ (This schedule is continued on the following page.) - 96 - 168 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF CASH FLOWS (Continued) WATER AND SEWER DEPARTMENT ACCOUNTS For the Year Ended April 30, 2017 Water and Sewer Capital Operations Projects Eliminations Total RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating income (loss) (409,821)$ -$ -$ (409,821)$ Adjustments to reconcile operating income (loss) to net cash from operating activities Depreciation 3,110,638 - - 3,110,638 (Increase) decrease in Accounts receivable (61,217) - - (61,217) Prepaid items (373) - - (373) Deposits (31,481) - - (31,481) Increase (decrease) in Pension items - IMRF 32,252 - - 32,252 Accounts payable (253,242) - - (253,242) Accrued expenses 13,539 - - 13,539 Total adjustments 2,810,116 - - 2,810,116 NET CASH FROM OPERATING ACTIVITIES 2,400,295$ -$ -$ 2,400,295$ CASH AND INVESTMENTS Cash and cash equivalents 10,894,597$ 1,952,276$ -$ 12,846,873$ Investments - 1,296,885 - 1,296,885 TOTAL CASH AND INVESTMENTS 10,894,597$ 3,249,161$ -$ 14,143,758$ NONCASH TRANSACTIONS Capital contributions 389,353$ -$ -$ 389,353$ (See independent auditor's report.) - 97 - 169 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL WATER AND SEWER OPERATIONS ACCOUNTS For the Year Ended April 30, 2017 Original Final Budget Budget Actual WATER OPERATIONS Administration Salaries - full-time 231,000$ 231,000$ 236,158$ FICA 14,500 14,500 14,288 Medicare 3,400 3,400 3,457 IMRF 26,565 26,565 27,343 Employee insurance 45,740 45,740 36,257 Deferred compensation contribution 9,500 9,500 8,028 Travel/training 7,000 7,000 2,708 Unemployment insurance 3,000 3,000 1,706 Telephone/internet 3,500 3,500 4,665 Cellular phones/pagers 3,000 3,000 4,153 Office supplies/postage 26,000 26,000 33,548 Dues and subscriptions 1,500 1,500 1,458 Gas, oil, wash, and mileage 1,000 1,000 522 Software 2,000 2,000 1,893 Sand and gravel 800 800 1,384 Supplies/hardware 500 500 525 Water meters 150,000 150,000 131,728 Building maintenance 10,000 10,000 4,921 Legal notices 500 500 - Attorney legal fees 1,000 1,000 292 Contractual services 30,000 30,000 42,195 Equipment maintenance 500 500 126 Engineer fees 5,000 5,000 - Insurance surplus allocation - - (31,481) Bad debt expense - - 3,424 Administrative service charge 125,000 125,000 125,000 Total administration 701,005 701,005 654,298 Water provision Salaries - full-time 395,000 395,000 403,796 Salaries - part-time 13,000 13,000 15,650 Salaries - overtime 40,000 40,000 31,516 FICA 27,780 27,780 26,732 Medicare 6,500 6,500 6,300 IMRF 51,520 51,520 47,882 Employee insurance 65,145 65,145 63,113 Deferred compensation contribution 12,000 12,000 15,502 Telephone/internet 6,000 6,000 7,888 Cellular phones/pagers 2,000 2,000 152 Electricity/gas 140,000 140,000 123,566 Office supplies/postage 3,000 3,000 200 Replacement supplies 5,000 5,000 7,017 Gas, oil, wash, and mileage 21,000 21,000 8,602 (This schedule is continued on the following pages.) - 98 - 170 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL (Continued) WATER AND SEWER OPERATIONS ACCOUNTS For the Year Ended April 30, 2017 Original Final Budget Budget Actual WATER OPERATIONS (Continued) Water provision (Continued) Chemicals 5,000$ 5,000$ 5,380$ Supplies/hardware 4,000 4,000 5,485 Uniforms/clothing 2,000 2,000 5,328 Building maintenance 5,000 5,000 2,772 Vehicle maintenance 7,500 7,500 6,090 Contractual services 40,000 40,000 53,499 Water purchase 8,100,000 8,100,000 8,471,988 Equipment maintenance 9,000 9,000 12,096 System maintenance 45,000 45,000 49,419 Water/fire hydrant 20,000 20,000 19,075 EPA analytical 16,000 16,000 11,035 Total water provision 9,041,445 9,041,445 9,400,083 Total water operations 9,742,450 9,742,450 10,054,381 SEWER OPERATIONS Administration Salaries - full-time 232,000 232,000 235,197 FICA 14,400 14,400 14,291 Medicare 3,365 3,365 3,457 IMRF 26,700 26,700 27,356 Employee insurance 45,630 45,630 35,825 Deferred compensation contribution 9,000 9,000 7,723 Travel/training 8,500 8,500 5,192 Unemployment insurance 3,000 3,000 1,706 Telephone/internet 9,000 9,000 11,909 Cellular phones/pagers 3,500 3,500 2,974 Office supplies/postage 25,000 25,000 31,332 Dues and subscriptions 66,200 66,200 60,536 Gas, oil, wash, and mileage 1,000 1,000 299 Supplies/hardware 3,000 3,000 511 Software 500 500 - Building maintenance 15,000 15,000 17,449 Attorney legal fees 2,000 2,000 172 Contractual services 30,000 30,000 39,620 Equipment maintenance 2,000 2,000 - Engineer fees 10,000 10,000 10,186 Bad debt expense - - 2,321 Administrative service charge 125,000 125,000 125,000 Total administration 634,795 634,795 633,056 (This schedule is continued on the following page.) - 99 - 171 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL (Continued) WATER AND SEWER OPERATIONS ACCOUNTS For the Year Ended April 30, 2017 Original Final Budget Budget Actual SEWER OPERATIONS (Continued) Sewer treatment Salaries - full-time 408,000$ 408,000$ 410,780$ Salaries - part-time 10,000 10,000 15,650 Salaries - overtime 30,000 30,000 26,852 FICA 27,780 27,780 27,243 Medicare 6,500 6,500 6,414 IMRF 51,520 51,520 48,878 Employee insurance 67,510 67,510 60,441 Deferred compensation contribution 12,500 12,500 13,027 Telephone/internet 15,000 15,000 19,797 Electricity/gas 525,000 525,000 519,785 Replacement supplies 6,000 6,000 2,926 Gas, oil, wash, and mileage 15,000 15,000 8,249 Supplies/hardware 7,800 7,800 10,857 Chemicals/supplies 115,000 115,000 112,021 Sand and gravel 500 500 253 Industrial flow monitor 18,000 18,000 1,971 Uniforms/clothing 5,000 5,000 8,909 Vehicle maintenance 8,000 8,000 3,473 Contractual services 165,000 165,000 214,685 Equipment maintenance 20,000 20,000 22,092 System maintenance 100,000 100,000 55,506 Maintenance - James Street 5,000 5,000 5,603 Total sewer treatment 1,619,110 1,619,110 1,595,412 Other Capital repair and replacement - sewer 678,000 678,000 1,402,944 Total other 678,000 678,000 1,402,944 Total sewer operations 2,931,905 2,931,905 3,631,412 Total water and sewer operating expenses 12,674,355$ 12,674,355$ 13,685,793 ADJUSTMENTS TO GAAP BASIS Pension expense - IMRF - water division 16,126 Pension expense - IMRF - sewer division 16,126 Capital assets capitalized (1,347,740) Depreciation 3,110,638 Total adjustments to GAAP basis 1,795,150 TOTAL WATER AND SEWER OPERATING EXPENSES GAAP BASIS 15,480,943$ (See independent auditor's report.) - 100 - 172 FIDUCIARY FUNDS 173 SCHEDULE OF CHANGES IN FIDUCIARY NET POSITION - BUDGET AND ACTUAL POLICE PENSION FUND For the Year Ended April 30, 2017 Original Final Budget Budget Actual ADDITIONS Contributions Employer 1,100,000$ 1,100,000$ 1,101,142$ Employee 575,000 575,000 509,526 Total contributions 1,675,000 1,675,000 1,610,668 Investment income Net appreciation in fair value of investments 475,000 475,000 1,580,047 Interest 400,000 400,000 784,142 Total investment income 875,000 875,000 2,364,189 Less investment expense (38,000) (38,000) (87,300) Net investment income 837,000 837,000 2,276,889 Total additions 2,512,000 2,512,000 3,887,557 DEDUCTIONS Pension benefits 445,000 445,000 442,742 Administrative expenses 40,000 40,000 41,812 Total deductions 485,000 485,000 484,554 NET INCREASE 2,027,000$ 2,027,000$ 3,403,003 NET POSITION RESTRICTED FOR PENSIONS May 1 24,724,853 April 30 28,127,856$ VILLAGE OF PLAINFIELD, ILLINOIS (See independent auditor's report.) - 101 - 174 SUPPLEMENTAL SCHEDULES 175 LONG-TERM DEBT REQUIREMENTS CORPORATE PURPOSE GENERAL OBLIGATION BOND SERIES OF 2007 Date of Issue July 6, 2007 Date of Maturity December 15, 2026 Authorized Issue 15,135,000$ Actual Issue 15,135,000$ Interest Rates 4% to 5% Principal Maturity Date Interest Dates Payable at The Bank of New York Trust Company, NA Fiscal Year Principal Interest Total June 15, Amount December 15, Amount 2018 755,000$ 42,475$ 797,475$ 2017 21,238$ 2017 21,238$ 2019 170,000 8,500 178,500 2018 4,250 2018 4,250 925,000$ 50,975$ 975,975$ 25,488$ 25,488$ VILLAGE OF PLAINFIELD, ILLINOIS June 15 and December 15 FUTURE PRINCIPAL AND INTEREST REQUIREMENTS April 30, 2017 December 15 (See independent auditor's report.) - 102 - 176 Date of Issue November 18, 2008 Date of Maturity May 1, 2034 Authorized Issue 16,385,000$ Actual Issue 16,385,000$ Interest Rates 4.185% to 5.625% Principal Maturity Date May 1 Interest Dates May 1 and November 1 Payable at The Bank of New York Mellon Trust Company, NA Fiscal Year Principal Interest Total May 1, Amount November 1, Amount 2018 475,000$ 36,431$ 511,431$ 2017 23,931$ 2017 12,500$ 2019 500,000 12,500 512,500 2018 12,500 2018 - 975,000$ 48,931$ 1,023,931$ 36,431$ 12,500$ April 30, 2017 FUTURE PRINCIPAL AND INTEREST REQUIREMENTS VILLAGE OF PLAINFIELD, ILLINOIS LONG-TERM DEBT REQUIREMENTS WATER AND SEWER REVENUE BOND SERIES OF 2008 (See independent auditor's report.) - 103 - 177 LONG-TERM DEBT REQUIREMENTS CORPORATE PURPOSE GENERAL OBLIGATION REFUNDING BOND SERIES OF 2009 Date of Issue Date of Maturity Authorized Issue 950,000$ Actual Issue 865,000$ Interest Rates 2% to 4% Principal Maturity Date Interest Dates Payable at The Bank of New York Mellon Trust Company, NA Fiscal Year Principal Interest Total June 15, Amount December 15,Amount 2018 100,000$ 12,600$ 112,600$ 2017 6,300$ 2017 6,300$ 2019 105,000 8,600 113,600 2018 4,300 2018 4,300 2020 110,000 4,400 114,400 2019 2,200 2019 2,200 315,000$ 25,600$ 340,600$ 12,800$ 12,800$ December 15, 2019 December 15 June 15 and December 15 FUTURE PRINCIPAL AND INTEREST REQUIREMENTS VILLAGE OF PLAINFIELD, ILLINOIS April 30, 2017 December 15, 2009 (See independent auditor's report.) - 104 - 178 LONG-TERM DEBT REQUIREMENTS CORPORATE PURPOSE GENERAL OBLIGATION REFUNDING BOND SERIES OF 2010 Date of Issue October 28, 2010 Date of Maturity December 15, 2023 Authorized Issue 10,090,000$ Actual Issue 9,280,000$ Interest Rates 2% to 4% Principal Maturity Date Interest Dates Payable at The Bank of New York Mellon Trust Company, NA Fiscal Year Principal Interest Total June 15, Amount December 15, Amount 2018 750,000$ 229,300$ 979,300$ 2017 114,650$ 2017 114,650$ 2019 770,000 206,800 976,800 2018 103,400 2018 103,400 2020 805,000 176,000 981,000 2019 88,000 2019 88,000 2021 840,000 143,800 983,800 2020 71,900 2020 71,900 2022 875,000 110,200 985,200 2021 55,100 2021 55,100 2023 920,000 75,200 995,200 2022 37,600 2022 37,600 2024 960,000 38,400 998,400 2023 19,200 2023 19,200 5,920,000$ 979,700$ 6,899,700$ 489,850$ 489,850$ December 15 June 15 and December 1 5 FUTURE PRINCIPAL AND INTEREST REQUIREMENTS VILLAGE OF PLAINFIELD, ILLINOIS April 30, 2017 (See independent auditor's report.) - 105 - 179 Date of Issue Date of Maturity Authorized Issue Actual Issue Interest Rates 1.25% Principal Maturity Dates Interest Dates Fiscal Year Principal Interest Total June 15, Principal Interest December 15, Principal Interest 2018 157,419$ 30,588$ 188,007$ 2017 78,464$ 15,539$ 2017 78,955$ 15,049$ 2019 159,393 28,614 188,007 2018 79,448 14,555 2018 79,945 14,059 2020 161,392 26,615 188,007 2019 80,445 13,559 2019 80,947 13,056 2021 163,416 24,591 188,007 2020 81,454 12,550 2020 81,962 12,041 2022 165,465 22,542 188,007 2021 82,475 11,529 2021 82,990 11,013 2023 167,540 20,467 188,007 2022 83,509 10,495 2022 84,031 9,972 2024 169,640 18,367 188,007 2023 84,556 9,448 2023 85,084 8,919 2025 171,767 16,240 188,007 2024 85,616 8,388 2024 86,151 7,852 2026 173,921 14,086 188,007 2025 86,690 7,314 2025 87,231 6,772 2027 176,102 11,905 188,007 2026 87,777 6,227 2026 88,325 5,678 2028 178,310 9,697 188,007 2027 88,877 5,126 2027 89,433 4,571 2029 180,546 7,461 188,007 2028 89,992 4,012 2028 90,554 3,449 2030 182,810 5,197 188,007 2029 91,120 2,883 2029 91,690 2,314 2031 185,102 2,905 188,007 2030 92,263 1,741 2030 92,839 1,164 2032 93,421 584 94,005 2031 93,421 584 2031 - - 2,486,244$ 239,859$ 2,726,103$ 1,286,107$ 123,950$ 1,200,137$ 115,909$ June 15 and December 15 June 15 and December 15 FUTURE PRINCIPAL AND INTEREST REQUIREMENTS VILLAGE OF PLAINFIELD, ILLINOIS April 30, 2017 August 1, 2010 3,309,451$ 3,235,880$ LONG-TERM DEBT REQUIREMENTS ILLINOIS ENVIRONMENTAL PROTECTION AGENCY June 15, 2031 LOAN OF 2010 (See independent auditor's report.) - 106 - 180 LONG-TERM DEBT REQUIREMENTS CORPORATE PURPOSE GENERAL OBLIGATION REFUNDING BOND SERIES OF 2012 Date of Issue Date of Maturity Authorized Issue 6,820,000$ Actual Issue 6,820,000$ Interest Rates 2% to 3% Principal Maturity Date Interest Dates Payable at The Bank of New York Mellon Trust Company, NA Fiscal Year Principal Interest Total June 15, Amount December 15, Amount 2018 660,000$ 175,200$ 835,200$ 2017 87,600$ 2017 87,600$ 2019 680,000 155,400 835,400 2018 77,700 2018 77,700 2020 695,000 135,000 830,000 2019 67,500 2019 67,500 2021 715,000 114,150 829,150 2020 57,075 2020 57,075 2022 735,000 92,700 827,700 2021 46,350 2021 46,350 2023 765,000 70,650 835,650 2022 35,325 2022 35,325 2024 785,000 47,700 832,700 2023 23,850 2023 23,850 2025 805,000 24,150 829,150 2024 12,075 2024 12,075 5,840,000$ 814,950$ 6,654,950$ 407,475$ 407,475$ December 15, 2024 December 15 June 15 and December 15 FUTURE PRINCIPAL AND INTEREST REQUIREMENTS VILLAGE OF PLAINFIELD, ILLINOIS April 30, 2017 February 23, 2012 (See independent auditor's report.) - 107 - 181 LONG-TERM DEBT REQUIREMENTS CORPORATE PURPOSE GENERAL OBLIGATION REFUNDING BOND SERIES OF 2013 Date of Issue Date of Maturity Authorized Issue 8,100,000$ Actual Issue 7,370,000$ Interest Rates 2% to 4% Principal Maturity Date Interest Dates Payable at The Bank of New York Mellon Trust Company, NA Fiscal Year Principal Interest Total June 15, Amount December 15, Amount 2018 1,655,000$ 171,450$ 1,826,450$ 2017 85,725$ 2017 85,725$ 2019 1,710,000 121,800 1,831,800 2018 60,900 2018 60,900 2020 1,780,000 53,400 1,833,400 2019 26,700 2019 26,700 5,145,000$ 346,650$ 5,491,650$ 173,325$ 173,325$ December 15, 2019 December 15 June 15 and December 15 FUTURE PRINCIPAL AND INTEREST REQUIREMENTS VILLAGE OF PLAINFIELD, ILLINOIS April 30, 2017 December 5, 2013 (See independent auditor's report.) - 108 - 182 Date of Issue Date of Maturity Authorized Issue 10,525,000$ Actual Issue 9,665,000$ Interest Rates 2.0% to 3.5% Principal Maturity Date Interest Dates Payable at Amalgamated Bank of Chicago Fiscal Year Principal Interest Total June 15, Amount December 15, Amount 2018 130,000$ 273,450$ 403,450$ 2017 136,725$ 2017 136,725$ 2019 750,000 270,850 1,020,850 2018 135,425 2018 135,425 2020 950,000 255,850 1,205,850 2019 127,925 2019 127,925 2021 965,000 236,850 1,201,850 2020 118,425 2020 118,425 2022 1,025,000 207,900 1,232,900 2021 103,950 2021 103,950 2023 1,060,000 177,150 1,237,150 2022 88,575 2022 88,575 2024 1,095,000 145,350 1,240,350 2023 72,675 2023 72,675 2025 1,090,000 112,500 1,202,500 2024 56,250 2024 56,250 2026 1,120,000 79,800 1,199,800 2025 39,900 2025 39,900 2027 1,160,000 40,600 1,200,600 2026 20,300 2026 20,300 9,345,000$ 1,800,300$ 11,145,300$ 900,150$ 900,150$ December 15 June 15 and December 15 FUTURE PRINCIPAL AND INTEREST REQUIREMENTS April 30, 2017 VILLAGE OF PLAINFIELD, ILLINOIS LONG-TERM DEBT REQUIREMENTS CORPORATE PURPOSE GENERAL OBLIGATION REFUNDING BOND SERIES OF 2014 July 16, 2014 December 15, 2026 (See independent auditor's report.) - 109 - 183 Date of Issue Date of Maturity Authorized Issue 13,740,000$ Actual Issue 13,740,000$ Interest Rates 2% to 4% Principal Maturity Date Interest Dates Payable at UMB Bank, N.A. Fiscal Year Principal Interest Total May 1, Amount November 1, Amount 2018 90,000$ 530,650$ 620,650$ 2017 265,775$ 2017 264,875$ 2019 90,000 528,850 618,850 2018 264,875 2018 263,975 2020 620,000 515,550 1,135,550 2019 263,975 2019 251,575 2021 645,000 490,250 1,135,250 2020 251,575 2020 238,675 2022 665,000 464,050 1,129,050 2021 238,675 2021 225,375 2023 700,000 436,750 1,136,750 2022 225,375 2022 211,375 2024 725,000 408,250 1,133,250 2023 211,375 2023 196,875 2025 750,000 378,750 1,128,750 2024 196,875 2024 181,875 2026 780,000 348,150 1,128,150 2025 181,875 2025 166,275 2027 810,000 316,350 1,126,350 2026 166,275 2026 150,075 2028 840,000 283,350 1,123,350 2027 150,075 2027 133,275 2029 875,000 249,050 1,124,050 2028 133,275 2028 115,775 2030 920,000 213,150 1,133,150 2029 115,775 2029 97,375 2031 950,000 175,750 1,125,750 2030 97,375 2030 78,375 2032 990,000 136,950 1,126,950 2031 78,375 2031 58,575 2033 1,030,000 96,550 1,126,550 2032 58,575 2032 37,975 2034 1,070,000 57,225 1,127,225 2033 37,975 2033 19,250 2035 1,100,000 19,250 1,119,250 2034 19,250 2034 - 13,650,000$ 5,648,875$ 19,298,875$ 2,957,325$ 2,691,550$ May 1, 2034 May 1 May 1 and November 1 FUTURE PRINCIPAL AND INTEREST REQUIREMENTS VILLAGE OF PLAINFIELD, ILLINOIS LONG-TERM DEBT REQUIREMENTS WATER AND SEWER SYSTEM REVENUE REFUNDING BOND SERIES OF 2015 April 30, 2017 January 7, 2015 (See independent auditor's report.) - 110 - 184 - 96 - INDEPENDENT ACCOUNTANT’S REPORT ON MANAGEMENT’S ASSERTION OF COMPLIANCE The Honorable President Members of the Board of Trustees Village of Plainfield, Illinois We have examined management’s assertion that the Village of Plainfield, Illinois (the Village), complied with the provisions of subsection (q) of Section 11-74.4-3 of the Illinois Tax Increment Redevelopment Allocation Act (Illinois Public Act 85-1142) during the year ended April 30, 2017. Management is responsible for the Village’s assertion. Our responsibility is to express an opinion on management’s assertion about the Village’s compliance with the specific requirements based on our examination. Our examination was made in accordance with the standards established by the American Institute of Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management’s assertion is fairly stated, in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the Village’s compliance with the specified requirements. In our opinion, management’s assertion that the Village of Plainfield, Illinois, complied with the aforementioned requirements for the year ended April 30, 2017, is fairly stated in all material respects. This report is intended solely for the information and use of the Board of Trustees, management and the Illinois Department of Revenue, Illinois State Comptrollers Office, and the Joint Review Board and should not be used by anyone other than these specified parties. Naperville, Illinois September 11, 2017 - 111 - 185 STATISTICAL SECTION This part of the Village of Plainfield, Illinois’ comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information displays about the Village’s overall financial health. Contents Page(s) Financial Trends These schedules contain trend information to help the reader understand how the Village’s financial performance and well-being have been changed over time. 112-121 Revenue Capacity These schedules contain information to help the reader assess the Village’s most significant local revenue source, the property tax. 122-129 Debt Capacity These schedules present information to help the reader assess the affordability of the Village’s current levels of outstanding debt and the Village’s ability to issue additional debt in the future. 130-133 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the Village’s financial activities take place. 134-135 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the Village’s financial report relates to the services the Village provides and the activities it performs. 136-139 Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. 186 Fiscal Year 2008 2009 2010 2011 GOVERNMENTAL ACTIVITIES Net investment in capital assets 299,531,676$ 311,018,741$ 298,048,879$ 287,247,440$ Restricted 2,362,609 663,770 646,481 679,852 Unrestricted 487,060 (7,355,406) (6,273,817) (999,983) TOTAL GOVERNMENTAL ACTIVITIES 302,381,345$ 304,327,105$ 292,421,543$ 286,927,309$ BUSINESS-TYPE ACTIVITIES Net investment in capital assets 75,033,891$ 81,625,000$ 85,624,259$ 86,260,116$ Restricted - 857,545 603,727 601,299 Unrestricted 26,227,506 19,554,725 14,338,009 10,526,199 TOTAL BUSINESS-TYPE ACTIVITIES 101,261,397$ 102,037,270$ 100,565,995$ 97,387,614$ PRIMARY GOVERNMENT Net investment in capital assets 374,565,567$ 392,643,741$ 383,673,138$ 373,507,556$ Restricted 2,362,609 1,521,315 1,250,208 1,281,151 Unrestricted 26,714,566 12,199,319 8,064,192 9,526,216 TOTAL PRIMARY GOVERNMENT 403,642,742$ 406,364,375$ 392,987,538$ 384,314,923$ *The Village implemented GASB Statement No. 68 for the fiscal year ended April 30, 2016. Data Source Audited Financial Statements VILLAGE OF PLAINFIELD, ILLINOIS NET POSITION BY COMPONENT Last Ten Fiscal Years - 112 - 187 2012 2013 2014 2015 2016* 2017 273,588,903$ 261,247,144$ 248,456,183$ 236,161,456$ 224,437,029$ 214,068,963$ 2,258,412 2,874,252 3,006,647 3,783,480 4,260,303 4,203,118 3,010,321 8,503,651 12,390,475 16,035,847 6,885,635 9,857,838 278,857,636$ 272,625,047$ 263,853,305$ 255,980,783$ 235,582,967$ 228,129,919$ 84,915,466$ 85,745,939$ 85,192,902$ 83,998,867$ 83,393,179$ 84,275,866$ 601,161 603,205 602,080 2,106,291 2,247,562 2,248,756 10,420,908 12,265,523 12,652,914 12,027,445 12,492,289 12,505,856 95,937,535$ 98,614,667$ 98,447,896$ 98,132,603$ 98,133,030$ 99,030,478$ 358,504,369$ 346,993,083$ 333,649,085$ 320,160,323$ 307,830,208$ 298,344,829$ 2,859,573 3,477,457 3,608,727 5,889,771 6,507,865 6,451,874 13,431,229 20,769,174 25,043,389 28,063,292 19,377,924 22,363,694 374,795,171$ 371,239,714$ 362,301,201$ 354,113,386$ 333,715,997$ 327,160,397$ - 113 - 188 Fiscal Year 2008 2009 2010 2011 EXPENSES Governmental activities General government 3,773,026$ 5,373,883$ 3,634,146$ 2,754,319$ Public safety 11,233,703 11,030,984 10,192,710 10,703,278 Highways and streets 25,732,583 21,634,555 21,864,844 21,833,556 Interest 1,569,300 1,649,805 1,567,529 1,333,022 Total governmental activities expenses 42,308,612 39,689,227 37,259,229 36,624,175 BUSINESS-TYPE ACTIVITIES Water and sewer 12,356,353 12,553,148 13,020,412 13,563,407 Total business-type activities expenses 12,356,353 12,553,148 13,020,412 13,563,407 TOTAL PRIMARY GOVERNMENT EXPENSES 54,664,965$ 52,242,375$ 50,279,641$ 50,187,582$ PROGRAM REVENUES Governmental activities Charges for services General government 4,917,022$ 4,179,546$ 3,914,078$ 4,257,608$ Public safety 995,843 1,473,661 1,702,528 1,913,421 Highways and streets 1,292,403 360,625 34,238 3,783 Operating grants and contributions 976,606 1,265,919 1,155,527 1,508,358 Capital grants and contributions 34,768,719 14,123,044 7,426,001 2,328,859 Total governmental activities program revenues 42,950,593 21,402,795 14,232,372 10,012,029 Business-type activities Charges for services Water/sewer 10,359,459 9,317,371 9,510,526 10,135,734 Operating grants and contributions 2,146,177 573,211 495,793 - Capital grants and contributions 2,862,910 3,631,340 1,943,525 372,147 Total business-type activities program revenues 15,368,546 13,521,922 11,949,844 10,507,881 TOTAL PRIMARY GOVERNMENT PROGRAM REVENUES 58,319,139$ 34,924,717$ 26,182,216$ 20,519,910$ NET (EXPENSE) REVENUE Governmental activities 641,981$ (18,286,432)$ (23,026,857)$ (26,612,146)$ Business-type activities 3,012,193 968,774 (1,070,568) (3,055,526) TOTAL PRIMARY GOVERNMENT NET (EXPENSE) REVENUE 3,654,174$ (17,317,658)$ (24,097,425)$ (29,667,672)$ VILLAGE OF PLAINFIELD, ILLINOIS CHANGE IN NET POSITION Last Ten Fiscal Years - 114 - 189 2012 2013 2014 2015* 2016 2017 3,808,990$ 3,442,249$ 4,437,507$ 3,974,582$ 4,461,409$ 4,547,120$ 11,247,015 11,273,628 11,321,562 11,778,078 12,608,966 14,062,875 22,554,164 21,995,249 23,977,254 23,731,474 24,868,163 23,787,789 1,347,798 1,213,432 1,154,112 1,059,100 870,373 800,364 38,957,967 37,924,558 40,890,435 40,543,234 42,808,911 43,198,148 13,215,950 14,648,769 15,233,480 15,513,750 15,976,198 16,324,022 13,215,950 14,648,769 15,233,480 15,513,750 15,976,198 16,324,022 52,173,917$ 52,573,327$ 56,123,915$ 56,056,984$ 58,785,109$ 59,522,170$ 4,595,180$ 4,989,871$ 5,178,547$ 5,472,089$ 5,814,964$ 6,151,486$ 1,937,666 1,756,994 1,658,959 1,611,233 1,418,860 1,593,981 13,909 178,221 141,846 9,193 37,417 43,621 2,239,921 1,372,279 1,386,766 1,492,593 1,203,530 1,184,693 257,817 1,009,182 118,359 44,267 360,507 1,207,122 9,044,493 9,306,547 8,484,477 8,629,375 8,835,278 10,180,903 11,482,986 14,066,990 13,361,542 13,407,793 14,224,684 15,071,122 - - - - - 389,353 90,791 2,145,000 - - - - 11,573,777 16,211,990 13,361,542 13,407,793 14,224,684 15,460,475 20,618,270$ 25,518,537$ 21,846,019$ 22,037,168$ 23,059,962$ 25,641,378$ (29,913,474)$ (28,618,011)$ (32,405,958)$ (31,913,859)$ (33,973,633)$ (33,017,245)$ (1,642,173) 1,563,221 (1,871,938) (2,105,957) (1,751,514) (863,547) (31,555,647)$ (27,054,790)$ (34,277,896)$ (34,019,816)$ (35,725,147)$ (33,880,792)$ - 115 - 190 Fiscal Year 2008 2009 2010 2011 GENERAL REVENUES AND OTHER CHANGES IN NET POSITION Governmental activities Taxes Property and replacement 5,272,831$ 6,038,464$ 6,428,427$ 6,651,509$ Home rule sales tax - - - - Utility/telecommunications 2,473,926 2,526,924 2,271,926 2,980,148 Local motor fuel - - - 296,235 Other 8,086 5,471 4,860 4,447 Sales and use tax 5,916,893 7,478,502 7,377,482 7,670,219 Income tax 2,892,500 3,401,680 2,965,208 2,910,807 Investment income 706,248 138,961 15,166 8,190 Miscellaneous 174,853 115,945 87,030 68,237 Transfers 1,227,514 526,245 524,770 528,120 Total governmental activities 18,672,851 20,232,192 19,674,869 21,117,912 Business-type activities Home rule sales tax - - - - Investment income 745,777 330,567 93,583 26,906 Miscellaneous 40,879 2,777 30,480 378,359 Transfers (1,227,514) (526,245) (524,770) (528,120) Total business-type activities (440,858) (192,901) (400,707) (122,855) TOTAL PRIMARY GOVERNMENT 18,231,993$ 20,039,291$ 19,274,162$ 20,995,057$ CHANGE IN NET POSITION Governmental activities 19,314,832$ 1,945,760$ (3,351,988)$ (5,494,234)$ Business-type activities 2,571,335 775,873 (1,471,275) (3,178,381) TOTAL PRIMARY GOVERNMENT CHANGE IN NET POSITION 21,886,167$ 2,721,633$ (4,823,263)$ (8,672,615)$ *Beginning in fiscal year 2015, home rule sales tax is presented separately from sales and use tax. Data Source Audited Financial Statements Last Ten Fiscal Years VILLAGE OF PLAINFIELD, ILLINOIS CHANGE IN NET POSITION (Continued) - 116 - 191 2012 2013 2014 2015* 2016 2017 6,306,567$ 6,300,458$ 6,352,505$ 6,538,805$ 6,633,529$ 6,795,465$ - - - 3,286,980 3,403,167 3,492,459 3,066,185 2,981,462 3,198,840 3,107,995 2,816,908 2,915,445 489,711 838,419 790,158 813,718 897,404 959,052 7,069 5,804 4,966 8,250 7,587 10,092 8,143,910 8,495,268 8,848,545 5,842,343 6,199,078 6,328,246 3,203,518 3,567,060 3,857,016 3,876,349 4,218,244 3,741,387 6,770 20,956 27,857 (120,582) 53,007 140,553 103,695 72,956 63,581 197,627 267,223 210,598 516,376 493,650 490,748 489,852 498,100 970,900 21,843,801 22,776,033 23,634,216 24,041,337 24,994,247 25,564,197 - 1,415,262 1,630,710 1,643,244 1,701,328 1,745,968 8,480 9,010 14,986 141 61,902 62,358 699,990 1,169,633 550,219 637,131 822,046 923,569 (516,376) (493,650) (490,748) (489,852) (498,100) (970,900) 192,094 2,100,255 1,705,167 1,790,664 2,087,176 1,760,995 22,035,895$ 24,876,288$ 25,339,383$ 25,832,001$ 27,081,423$ 27,325,192$ (8,069,673)$ (5,841,978)$ (8,771,742)$ (7,872,522)$ (8,979,386)$ (7,453,048)$ (1,450,079) 3,663,476 (166,771) (315,293) 335,662 897,448 (9,519,752)$ (2,178,502)$ (8,938,513)$ (8,187,815)$ (8,643,724)$ (6,555,600)$ - 117 - 192 Fiscal Year 2008 2009 2010 2011 GENERAL FUND Reserved 1,871,440$ 1,245,401$ 1,259,966$ 3,393,753$ Unreserved - designated 20,000 20,000 638,341 750,040 Unreserved - undesignated 6,464,292 2,646,908 2,964,485 4,151,179 Nonspendable for Advances - - - - Long-term receivables - - - - Prepaid items - - - - Restricted Retirement obligations - - - - Public safety - - - - Unrestricted Assigned for bridge construction - - - - Assigned for insurance - - - - Unassigned - - - - TOTAL GENERAL FUND 8,355,732$ 3,912,309$ 4,862,792$ 8,294,972$ ALL OTHER GOVERNMENTAL FUNDS Reserved 1,673,756$ 663,770$ 646,481$ 679,852$ Unreserved, reported in Capital Projects Fund (6,651,613) (11,422,543) (12,268,499) (10,889,373) Special Revenue Fund (33,699) 375,736 713,258 1,174,378 Restricted for Street maintenance - - - - Public safety - - - - Audit - - - - Liability insurance - - - - Economic development - - - - Unrestricted Assigned for debt service - - - - Assigned for capital projects - - - - Unassigned - - - - TOTAL ALL OTHER GOVERNMENTAL FUNDS (5,011,556)$ (10,383,037)$ (10,908,760)$ (9,035,143)$ TOTAL FUND BALANCES 3,344,176$ (6,470,728)$ (6,045,968)$ (740,171)$ Note: The Village implemented GASB Statement No. 54 for the fiscal year ended April 30, 2012. Data Source Audited Financial Statements VILLAGE OF PLAINFIELD, ILLINOIS FUND BALANCES OF GOVERNMENTAL FUNDS Last Ten Fiscal Years - 118 - 193 2012 2013 2014 2015 2016 2017 -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - 1,193,937 1,153,506 - - - - 909,968 705,953 687,538 669,986 363,498 221,763 123,321 133,497 133,536 135,867 142,187 150,893 - - - - 16,709 92,012 - - - - 471,209 393,352 20,000 - - - - - 845,155 1,006,427 1,065,860 1,158,291 1,127,527 1,305,917 6,814,424 9,658,183 9,841,030 8,322,103 8,485,950 8,655,225 9,906,805$ 12,657,566$ 11,727,964$ 10,286,247$ 10,607,080$ 10,819,162$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - 1,115,600 1,509,744 1,915,321 2,690,722 2,819,181 3,077,064 42,389 40,585 42,443 32,058 40,651 42,749 4,106 5,360 3,511 3,970 6,161 9,342 310,733 219,288 86,172 70,626 21,126 48,059 785,584 1,099,275 959,200 986,104 885,266 540,540 1,347 881 918 1,700 2,133 2,159 - - 405,138 5,447,573 8,837,434 13,490,725 (7,414,412) (4,328,519) - - - (435) (5,154,653)$ (1,453,386)$ 3,412,703$ 9,232,753$ 12,611,952$ 17,210,203$ 4,752,152$ 11,204,180$ 15,140,667$ 19,519,000$ 23,219,032$ 28,029,365$ - 119 - 194 Fiscal Year 2008 2009 2010 2011 REVENUES Taxes 14,090,310$ 16,924,117$ 16,775,978$ 17,533,217$ Licenses and permits 1,925,273 806,101 495,063 497,966 Intergovernmental 5,706,300 6,562,532 3,359,417 5,507,812 Charges for services 3,859,980 3,920,150 4,712,486 4,152,165 Fines and forfeits 660,012 1,031,539 1,103,323 1,329,951 Investment income 706,248 138,961 15,166 8,190 Miscellaneous 2,401,330 623,400 356,964 385,686 Total revenues 29,349,453 30,006,800 26,818,397 29,414,987 EXPENDITURES General government 4,828,113 4,643,073 3,133,119 2,401,600 Public safety 10,157,951 10,725,530 10,303,037 10,100,410 Highways and streets 7,140,202 6,180,682 6,432,461 6,388,974 Capital outlay 17,410,044 15,730,443 3,947,891 2,786,336 Debt service Principal 995,000 1,525,000 1,580,000 1,580,000 Interest and fiscal charges 1,330,115 1,694,045 1,655,506 1,485,744 Total expenditures 41,861,425 40,498,773 27,052,014 24,743,064 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (12,511,972) (10,491,973) (233,617) 4,671,923 OTHER FINANCING SOURCES (USES) Transfers in 2,579,858 4,918,446 3,659,728 3,610,948 Transfers (out) (1,352,344) (4,392,201) (3,134,958) (3,082,828) Refunding bonds issued - - 865,000 9,280,000 Premium (discount) on refunding bonds - - 37,806 564,424 Bonds issued 15,135,000 - - - Premium (discount) on bonds issued 364,920 - - - Payment to escrow agent - - (883,953) (9,913,670) Installment notes issued - 150,824 114,754 - Sale of capital assets 10,370 - - 175,000 Total other financing sources (uses) 16,737,804 677,069 658,377 633,874 NET CHANGE IN FUND BALANCES 4,225,832$ (9,814,904)$ 424,760$ 5,305,797$ DEBT SERVICE AS A PERCENTAGE OF NONCAPITAL EXPENDITURES 9.51% 13.00% 14.00% 13.96% *Beginning in fiscal year 2015, state sales tax, use tax, and income tax are reported as intergovernmental revenue. Data Source Audited Financial Statements VILLAGE OF PLAINFIELD, ILLINOIS CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS Last Ten Fiscal Years - 120 - 195 2012 2013 2014 2015* 2016 2017 18,150,775$ 19,207,009$ 19,853,191$ 10,647,752$ 10,941,684$ 11,257,069$ 611,529 735,905 862,916 976,464 1,177,055 1,166,151 5,340,409 5,298,633 4,661,759 14,308,398 14,596,272 14,772,754 4,380,366 4,822,592 4,887,938 4,932,519 5,100,794 5,485,364 1,325,854 1,169,501 1,122,269 1,094,229 907,956 1,052,355 6,770 20,956 27,857 (120,582) 53,007 140,553 479,606 334,334 212,015 342,080 554,657 432,609 30,295,309 31,588,930 31,627,945 32,180,860 33,331,425 34,306,855 3,477,890 3,141,185 4,029,639 3,677,375 3,966,293 4,211,656 10,654,797 10,686,447 10,746,430 11,266,927 11,453,755 11,675,600 6,431,829 6,623,648 7,404,103 7,197,622 7,809,942 7,856,257 1,950,478 2,042,968 2,870,609 3,048,345 3,897,730 3,606,528 1,720,000 1,915,000 1,945,000 2,085,000 2,215,000 2,315,000 1,581,506 1,221,304 1,191,213 1,138,302 890,875 806,150 25,816,500 25,630,552 28,186,994 28,413,571 30,233,595 30,471,191 4,478,809 5,958,378 3,440,951 3,767,289 3,097,830 3,835,664 3,096,035 3,102,780 6,094,911 6,845,397 5,939,207 5,704,731 (2,579,659) (2,609,130) (5,604,163) (6,355,545) (5,441,107) (4,733,831) 6,820,000 - - 9,665,000 - - 532,928 - - 331,514 - - - - - - - - - - - - - - (7,251,451) - - (9,875,322) - - - - - - - - 395,661 - 4,788 - 104,102 3,769 1,013,514 493,650 495,536 611,044 602,202 974,669 5,492,323$ 6,452,028$ 3,936,487$ 4,378,333$ 3,700,032$ 4,810,333$ 13.03% 12.94% 11.53% 11.78% 10.79% 11.01% - 121 - 196 ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTYLast Ten Levy Years Total Taxable Total Estimated Estimated Levy Residential Commercial Industrial Farm Railroad Equalized Direct Tax Actual TaxableActual TaxableYear Property Property Property Property Property Assessed Value Rate Value Value2007 1,160,519,642$ 110,300,216$ 23,447,686$ 5,546,255$ 27,716$ 1,299,841,515$ 0.4075 3,899,524,545$ 33.333%2008 1,223,281,087 129,411,871 25,514,981 3,143,177 36,924 1,381,388,040 0.4079 4,144,164,120 33.333%2009 1,229,229,102 140,306,598 27,907,094 3,613,294 42,287 1,401,098,375 0.4079 4,203,295,125 33.333%2010 1,152,059,670 143,199,078 20,391,687 3,034,973 211,437 1,318,896,845 0.4079 3,956,690,535 33.333%2011 1,074,299,342 147,453,901 20,061,439 2,975,154 193,049 1,244,982,885 0.4297 3,734,948,655 33.333%2012 1,018,036,579 136,459,597 20,522,201 3,436,478 155,202 1,178,610,057 0.4567 3,535,830,171 33.333%2013 992,808,661 133,086,233 20,156,072 3,351,502 344,192 1,149,746,660 0.4669 3,449,239,980 33.333%2014 1,001,328,597 147,923,967 19,980,960 3,691,038 403,047 1,173,327,609 0.4669 3,519,982,827 33.333%2015 1,047,526,457 139,342,944 20,657,279 3,905,874 486,066 1,211,918,620 0.4669 3,635,755,860 33.333%2016 1,115,247,993 144,540,932 18,305,506 3,925,296 536,960 1,282,556,687 0.4669 3,847,670,061 33.333%Note: Property in the Village is reassessed each year. Property is assessed at 33% of estimated actual value.Data SourcesOffice of the County Clerk - Will County, IllinoisOffice of the County Clerk - Kendall County, IllinoisVILLAGE OF PLAINFIELD, ILLINOIS- 122 -197 Levy Year2007 2008 2009 2010 2011 2012 2013 2014 20152016DIRECT TAX RATESGeneral 0.1690 0.1663 0.2053 0.2012 0.2032 0.2158 0.2210 0.2099 0.1974 0.1921 Debt service 0.0094 0.0084 0.0024 0.0086 0.0090 0.0098 0.0098 0.0098 0.0097 0.0088 Police Pension0.0761 0.0724 0.0503 0.0682 0.0721 0.0767 0.0783 0.0811 0.0911 0.1068 IMRF0.0375 0.0419 0.0413 0.0436 0.0461 0.0490 0.0500 0.0492 0.0476 0.0448 Police protection0.0383 0.0449 0.0575 0.0607 0.0641 0.0682 0.0696 0.0683 0.0662 0.0624 Audit0.0024 0.0016 0.0008 0.0029 0.0031 0.0030 0.0034 0.0033 0.0035 0.0033 Liability insurance0.0768 0.0724 0.0503 0.0227 0.0321 0.0342 0.0348 0.0453 0.0514 0.0487 Total direct rates 0.4095 0.4079 0.4079 0.4079 0.4297 0.4567 0.4669 0.4669 0.4669 0.4669 OVERLAPPING TAX RATESWill County Including Forest Preserve0.6367 0.6387 0.6543 0.6841 0.7244 0.7244 0.8186 0.8410 0.8295 0.8091 Plainfield CUSD #202 4.5134 4.5270 4.5876 4.8618 5.2705 5.8323 6.2265 6.2622 6.2410 5.8941 Joliet Jr. Community College #5250.1901 0.1896 0.2144 0.2270 0.2463 0.2768 0.2955 0.3085 0.3065 0.3099 Plainfield Township Park District0.1742 0.1761 0.1740 0.1959 0.2126 0.2433 0.2535 0.2742 0.2692 0.2560 Plainfield Public Library District0.1687 0.1676 0.1421 0.1573 0.1720 0.1894 0.2013 0.2057 0.2021 0.1939 Plainfield Fire Protection District0.7787 0.8323 0.8419 0.8656 0.8872 0.9216 0.9970 1.0122 1.0036 0.9674 Township and all other0.1471 0.1469 0.1483 0.1653 0.1804 0.1960 0.2106 0.2125 0.2091 0.1991 Total overlapping rates 6.6089 6.6782 6.7626 7.1570 7.6934 8.3838 9.0030 9.1163 9.0610 8.6295 TOTAL TAX RATES7.0184 7.0861 7.1705 7.5649 8.1231 8.8405 9.4699 9.5832 9.5279 9.0964 Property tax rates are per $100 of assessed valuation.Data SourceOffice of the County Clerk - Will County, IllinoisVILLAGE OF PLAINFIELD, ILLINOISPROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTSLast Ten Levy Years- 123 -198 Percentage Percentage of Total of Total 2016 Taxable Village 2007 Taxable Village Equalized Taxable Equalized Equalized Assessed Assessed Assessed Assessed Taxpayer Business/Properties Value Rank Valuation Value Rank Valuation JVM Plainfield Apartments LLC Springs at 127th 11,332,200$ 1 0.88% Diageo North America** Manufacturer of liquors 8,866,667 2 0.69% Wal-Mart Stores Inc. Discount department store 5,999,400 3 0.47% Edward Health Ventures Healthcare 4,075,480 4 0.32% Meijer Retail and grocery store 3,970,434 5 0.31% American House Senior Living Senior care facility 3,825,000 6 0.30% Target Discount department store 3,578,331 7 0.28% Menard's Inc. Home improvement center 3,518,964 8 0.27% Coilplus Illinois Inc. Flat rolled steel processing 2,718,190 9 0.21% Logoplaste Chicago LLC (Jin Edmund) Plastic packaging company 2,640,000 10 0.21% United Distiller Manufacturer Manufacturer of liquors 11,129,339$ 1 0.86% Wal-Mart Stores Inc. Discount department store 7,086,958 2 0.55% Edward Health Ventures Healthcare 6,991,746 3 0.54% Menard's Inc. Home improvement center 4,885,921 4 0.38% Target Discount department store 3,886,610 5 0.30% Plainfield 1031 LLC Kohl's Department Store 3,797,986 6 0.29% Dayfield Properties Developer 3,061,383 7 0.24% Meijer Discount department store 2,693,497 8 0.21% ASP Realty Realty 2,687,480 9 0.21% Mars-Kensington North LLC Land development 2,542,540 10 0.20% TOTAL 50,524,666$ 3.94% 48,763,460$ 3.78% ** Formerly called United Distillers Manufacturing Inc. Data Source Will County Clerk's Office Because of the Village’s small valuation in Kendall County, only Will County information was used in this statement. Reasonable efforts have been made to determine and report the largest taxpayers and to include all taxable property of those taxpayers listed. Many of the taxpayers listed, however, may own multiple parcels, and it is possible that some parcels and their valuations have been overlooked. VILLAGE OF PLAINFIELD, ILLINOIS 2017 2008 PRINCIPAL PROPERTY TAXPAYERS Current Year and Nine Years Ago - 124 - 199 Levy Collection Fiscal Percentage Collections in Total Collections Total CollectionsYear Year Year Tax Levied Amount of Levy Subsequent Years To Date To Date2006 2007 2008 4,423,287$ 4,418,221$ 99.89% N/A 4,418,221$ 99.89%2007 2008 2009 5,084,818 5,058,460 99.48% N/A 5,058,460 99.48%2008 2009 2010 5,361,674 5,352,303 99.83% N/A 5,352,303 99.83%2009 2010 2011 5,407,741 5,399,892 99.85% N/A 5,399,892 99.85%2010 2011 2012 5,069,976 5,054,072 99.69% N/A 5,054,072 99.69%2011 2012 2013 5,366,861 5,294,951 98.66% N/A 5,294,951 98.66%2012 2013 2014 5,370,957 5,279,123 98.29% N/A 5,279,123 98.29%2013 2014 2015 5,368,140 5,355,819 99.77% N/A 5,355,819 99.77%2014 2015 2016 5,478,241 5,462,475 99.71% N/A 5,462,475 99.71%2015 2016 2017 5,658,448 5,644,737 99.76% N/A 5,644,737 99.76%Note: Levies and collections for tax levy years 2006 - 2010 include Will County only.N/A - Information not availableData SourcesOffice of the County Clerk - Will County, IllinoisOffice of the County Clerk - Kendall County, IllinoisTotal Collections within the Levy YearVILLAGE OF PLAINFIELD, ILLINOISPROPERTY TAX LEVIES AND COLLECTIONSLast Ten Levy Years- 125 -200 VILLAGE OF PLAINFIELD, ILLINOISPROPERTY TAX ASSESSED VALUATIONS, RATES, AND TAX EXTENSIONS Last Ten Levy YearsTax Levy Year2007 2008 2009 2010 2011ASSESSED VALUATION 1,299,841,515$ 1,381,388,040$ 1,401,098,375$ 1,318,896,845$ 1,244,982,885$ Rate Amount Rate Amount Rate Amount Rate Amount Rate AmountTAX EXTENSIONSGeneral0.1690 2,196,847$ 0.1663 2,297,916$ 0.2067 2,877,525$ 0.2012 2,643,631$ 0.20322,529,533$ Debt service0.0094 122,069 0.0084 116,037 0.0024 33,611 0.0086 113,418 0.0090112,021 Police Pension0.0761 989,005 0.0724 999,924 0.0500 704,504 0.0682 899,517 0.0721897,766 IMRF0.0375 487,382 0.0419 578,668 0.0410 578,458 0.0436 573,793 0.0461574,000 Police protection0.0383 497,723 0.0449 620,110 0.0571 805,330 0.0607 799,295 0.0641798,146 Audit0.0004 31,196 0.0016 22,102 0.0007 11,148 0.0029 38,241 0.003138,567 Liability insurance0.0768 998,162 0.0724 999,924 0.0500 704,504 0.0227 299,426 0.0321399,660 TOTAL TAX EXTENSIONS0.4075 5,322,384$ 0.4079 5,634,681$ 0.4079 5,715,080$ 0.4079 5,367,321$ 0.4297 5,349,693$ - 126 -201 VILLAGE OF PLAINFIELD, ILLINOISPROPERTY TAX ASSESSED VALUATIONS, RATES, AND TAX EXTENSIONS (Continued)Last Ten Levy YearsTax Levy Year2012 2013 2014 2015 2016ASSESSED VALUATION 1,178,610,057$ 1,149,746,660$ 1,173,327,609$ 1,211,918,620$ 1,282,556,687$ Rate Amount Rate Amount Rate Amount Rate Amount Rate AmountTAX EXTENSIONSGeneral0.2158 2,543,386$ 0.2210 2,541,014$ 0.2099 2,463,239$ 0.1974 2,393,149$ 0.1921 2,452,961$ Debt service0.0098 115,469 0.0098 112,648 0.0098 114,957 0.0097 117,462 0.0088 118,846 Police Pension0.0767 903,769 0.0783 900,238 0.0811 951,470 0.0911 1,103,800 0.1068 1,370,987 IMRF0.0490 577,376 0.0500 574,887 0.0492 577,137 0.0476 576,756 0.0448 575,818 Police protection0.0682 803,595 0.0696 800,217 0.0683 801,299 0.0662 802,149 0.0624 801,498 Audit0.0030 35,338 0.0034 39,030 0.0033 38,713 0.0035 42,394 0.0033 42,308 Liability insurance0.0342 402,909 0.0348 400,106 0.0453 531,426 0.0514 622,738 0.0487 625,839 TOTAL TAX EXTENSIONS0.4567 5,381,842$ 0.4669 5,368,140$ 0.4669 5,478,241$ 0.4669 5,658,448$ 0.4669 5,988,257$ - 127 -202 Calendar Year2007 2008 2009 2010 2011 2012 2013 2014 2015 2016General merchandise1,098,039$ 1,727,764$ 1,619,652$ 1,704,879$ 1,422,877$ 1,888,789$ 2,014,318$ 2,957,023$ 2,923,484$ 2,872,245$ Food451,667 552,145 530,171 469,346 447,894 377,464 405,981 619,855 920,851 760,833 Drinking and eating places471,211 888,391 904,118 942,498 1,038,892 1,259,374 1,481,747 1,547,675 1,656,683 1,749,367 Apparel54,211 93,359 104,996 120,139 347,612 127,335 121,980 87,001 139,606 162,603 Furniture, H.H., and radio94,275 180,611 142,158 145,517 141,098 157,320 125,553 133,673 147,176 140,391 Lumber, building hardware346,983 508,908 547,665 535,803 552,466 675,008 812,648 888,333 938,009 999,130 Automobile and filling stations1,229,324 1,571,228 1,355,716 1,443,543 1,867,893 2,364,926 2,738,000 1,593,137 1,511,396 1,595,968 Drugs and miscellaneous retail403,483 850,917 889,549 959,238 1,036,231 1,384,198 1,564,115 1,588,279 919,458 1,449,363 Agriculture and all others258,183 442,817 480,942 465,556 468,099 291,404 300,709 376,539 877,983 545,409 Manufacturers188,803 265,863 208,888 184,640 64,035 82,726 125,084 150,191 140,846 187,450 TOTAL4,596,179$ 7,082,003$ 6,783,855$ 6,971,159$ 7,387,097$ 8,608,544$ 9,690,135$ 9,941,706$ 10,175,492$ 10,462,759$ Village direct sales tax rate 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00%Village home rule sales tax rate* 0.00% 1.00% 1.00% 1.00% 1.00% 1.50% 1.50% 1.50% 1.50% 1.50%*1% effective January 1, 2008; 1.5% effective July 1, 2012.Data SourceIllinois Department of Revenue - Will County onlyVILLAGE OF PLAINFIELD, ILLINOISSALES TAX BY CATEGORYLast Ten Calendar Years- 128 -203 DIRECT AND OVERLAPPING SALES TAX RATES Last Ten Calendar Years Village Village Calendar Direct Home Rule Will County RTA State Total Year Rate Rate Rate Rate Rate Rate 2007 1.00% 0.00% 0.25% 0.25% 5.00% 6.50% 2008 1.00% 1.00% 0.25% 0.75% 5.00% 8.00% 2009 1.00% 1.00% 0.25% 0.75% 5.00% 8.00% 2010 1.00% 1.00% 0.25% 0.75% 5.00% 8.00% 2011 1.00% 1.00% 0.25% 0.75% 5.00% 8.00% 2012 1.00% 1.50% 0.25% 0.75% 5.00% 8.50% 2013 1.00% 1.50% 0.25% 0.75% 5.00% 8.50% 2014 1.00% 1.50% 0.25% 0.75% 5.00% 8.50% 2015 1.00% 1.50% 0.25% 0.75% 5.00% 8.50% 2016 1.00% 1.50% 0.25% 0.75% 5.00% 8.50% Note: The home rule sales tax rate increases for the Village were effective January 1, 2008 and July 1, 2012. The tax rate for the Regional Transit Authority increased effective April 1, 2008. Data Source Village and Illinois Department of Revenue VILLAGE OF PLAINFIELD, ILLINOIS - 129 - 204 RATIOS OF OUTSTANDING DEBT BY TYPELast Ten Fiscal YearsPercentageFiscal General Installment General Illinois Total of Year Obligation Notes Obligation Revenue EPA Primary Personal PerEnded Bonds Payable Bonds Bonds Loan Government Income* Capita*2008 37,775,000$ 37,133$ 17,885,000$ -$ -$ 55,697,133$ 5.00% 1,492 2009 36,250,000 97,859 16,740,000 16,385,000 - 69,472,859 6.00% 1,861 2010 34,655,000 12,398 15,530,000 16,385,000 - 66,582,398 5.00% 1,682 2011 32,980,000 - 14,265,000 16,030,000 1,710,999 64,985,999 5.00% 1,642 2012 31,845,000 - 12,945,000 15,665,000 3,273,202 63,728,202 5.00% 1,610 2013 29,930,000 - 11,575,000 15,285,000 3,093,385 59,883,385 4.12% 1,433 2014 27,985,000 - 9,735,000 14,885,000 2,946,902 55,551,902 3.67% 1,318 2015 28,162,546 - 8,816,853 16,449,941 2,795,259 56,224,599 3.53% 1,322 2016 25,895,431 - 7,201,017 16,019,942 2,641,714 51,758,104 N/A 1,217 2017 23,481,950 - 5,494,025 15,474,342 2,486,244 46,936,561 N/A 1,104 Note: Details of the Village's outstanding debt can be found in the notes to financial statements.*See the schedule of Demographic and Economic Information for personal income and population data.N/A - information not availableData SourceAudited Financial StatementsActivitiesBusiness-TypeActivitiesVILLAGE OF PLAINFIELD, ILLINOISGovernmental- 130 -205 RATIOS OF GENERAL BONDED DEBT OUTSTANDING Last Ten Fiscal Years Percentage of Less Amounts Equalized General Available Assessed Fiscal Obligation In Debt Value of Per Year Bonds Service Fund Total Property* Capita 2008 37,775,000$ 973,679$ 36,801,321$ 2.66% 986$ 2009 36,250,000 - 36,249,887 2.59% 971 2010 34,655,000 - 34,654,887 2.63% 876 2011 32,980,000 - 32,979,882 2.65% 833 2012 31,845,000 - 31,843,653 2.70% 805 2013 29,930,000 - 29,929,119 2.60% 756 2014 27,985,000 - 27,984,082 2.43% 707 2015 36,979,399 - 36,979,399 3.15% 870 2016 33,096,448 - 33,096,448 2.73% 771 2017 28,975,975 - 28,975,975 N/A N/A N/A - information not available VILLAGE OF PLAINFIELD, ILLINOIS - 131 - 206 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT Percentage Village's Gross Debt Applicable Share Governmental Unit Debt to the Village* of Debt Village of Plainfield 23,481,950$ 100.000%23,481,950$ Will County -$ (2)(3)6.207% - Will County Forest Preserve District 117,788,575 (1)6.207% 7,311,137 Kendall County - (2)2.923% - Kendall County Forest Preserve District 41,575,000 2.923% 1,215,237 Plainfield Fire Protection District - (2)78.451% - Oswegoland Park District 8,370,000 8.134%680,816 Plainfield Park District 2,733,000 46.371%1,267,319 Oswego Public Library District 6,815,000 7.538%513,715 Plainfield Unit School District #202 241,915,000 (3)36.234% 87,655,481 Indian Prairie Unit School District #204 212,780,000 (3)0.609% 1,295,830 Oswego Unit School District #308 328,298,711 (1)6.636% 21,785,902 DuPage Community College #502 193,170,000 (2)0.070% 135,219 Waubonsee Community College #516 62,810,000 1.383% 868,662 Joliet Community College #525 76,660,000 (2)6.013% 4,609,566 Total Overlapping Debt 1,292,915,286 127,338,884 Total Direct and Overlapping Debt 1,316,397,236$ 150,820,834$ (1) Includes original principal amounts of outstanding General Obligation Capital Appreciation Bonds. (3) Excludes outstanding debt certificates. Data Source The Village, Will and Kendall County Clerk's Offices VILLAGE OF PLAINFIELD, ILLINOIS April 30, 2017 (2) Excludes principal amounts of outstanding General Obligation Alternate Revenue Source Bonds which are expected to be paid from sources other than general taxation. * The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of the Village's taxable assessed value that is within the government's boundaries and dividing it by the Village's total taxable assessed value. - 132 - 207 PLEDGED-REVENUE COVERAGE WATER REVENUE BONDS Last Ten Fiscal Years Water Fiscal Charges Debt Service Year and Other Principal Interest Coverage 2008 10,359,459$ -$ -$ -$ 2009 9,317,371 - - - 2010 9,510,526 - 812,199 11.71 2011 10,135,734 355,000 845,026 8.45 2012 11,482,986 365,000 829,960 9.61 2013 14,066,990 380,000 814,366 11.78 2014 13,361,542 400,000 797,785 11.16 2015 13,407,793 415,000 893,871 10.24 2016 14,224,684 430,000 514,054 15.07 2017 15,071,122 540,000 590,719 13.33 Data Source Audited financial statements Note: Details of the Village's outstanding debt can be found in the notes to financial statements. VILLAGE OF PLAINFIELD, ILLINOIS - 133 - 208 DEMOGRAPHIC AND ECONOMIC INFORMATION Last Ten Fiscal Years Per Median Capita Fiscal Household Personal Personal Unemployment Year Population Income Income Income Rate 2008 37,334 100,566$ 1,210,965,624$ 32,436$ 5.3% 2009 37,334 102,863 1,202,826,812 32,218 9.1% 2010 39,581 105,897 1,309,814,452 33,092 9.7% 2011 40,151 *108,239 1,381,274,702 34,402 9.3% 2012 40,446 *111,637 1,428,229,152 35,312 8.2% 2013 41,739 *108,928 1,454,437,194 34,846 8.2% 2014 42,085 *111,536 1,515,354,595 36,007 6.6% 2015 42,484 *111,521 1,592,385,288 37,482 5.3% 2016 42,933 *N/A N/A N/A 4.8% 2017 N/A N/A N/A N/A 3.3% N/A - information not available Data Sources Household and per capita income: US Census Bureau - 2010 census data *Census.gov estimate US Census Bureau - American Fact Finder 2005-2007 American Community Survey 3-Yr Estimates 2006-2008 American Community Survey 3-Yr Estimates 2005-2009 American Community Survey 5-Yr Estimates 2006-2010 American Community Survey 5-Yr Estimates 2007-2011 American Community Survey 5-Yr Estimates 2008-2012 American Community Survey 5-Yr Estimates 2009-2013 American Community Survey 5-Yr Estimates 2010-2014 American Community Survey 5-Yr Estimates 2011-2015 American Community Survey 5-Yr Estimates Unemployment Rate: Illinois Department of Employment Security (2017 through May - not seasonally adjusted) VILLAGE OF PLAINFIELD, ILLINOIS - 134 - 209 PRINCIPAL EMPLOYERSCurrent Year and Nine Years AgoPercent Percentof Total of TotalNo. of Village No. of VillageEmployer Rank Employees PopulationEmployer Rank Employees PopulationPlainfield CUSD #202 1 3,100 7.83% Plainfield CUSD #202 1 3,000 8.04%Diageo North America, Inc. 2 500 1.26% Chicago Bridge & Iron Co. 2 700 1.87%Chicago Bridge & Iron Co. 3 328 0.83% Wal-Mart 3 555 1.49%Wal-Mart 4 285 0.72% Meijer 4 450 1.21%Meijer 5 274 0.69% Diageo North America 5 300 0.80%Jewel-Osco 6 240 0.61% Plainfield Stamping & Molding Co. 6 214 0.57%Target 7 175 0.44% Flexi-Mat Corp. 7 210 0.56%Lakewood Nursing and Rehab Center 8 160 0.40% R.A. Bright Construction, Inc. 8 200 0.54%Village of Plainfield 9 140 0.35% Jewel 9 200 0.54%Menards, Inc. 10 122 0.31% Fox Valley Press 10 170 0.46%Population Population39,581 37,334Note: May include both full-time and full-time equivalent employees.Data SourceFrom a canvas of employers, IL Services and Manufacturers DirectoryVILLAGE OF PLAINFIELD, ILLINOIS20082017- 135 -210 Function/Program 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017Administration/Finance 17.50 15.50 14.50 14.50 14.50 15.00 14.50 15.50 16.00 16.00 Police Department 83.00 85.00 77.00 73.50 75.50 75.50 76.50 76.50 77.50 76.50 Streets Department 23.50 23.50 19.50 17.00 17.50 18.50 18.50 18.50 18.50 18.50 Community Development 25.00 13.50 7.00 7.50 7.50 8.00 8.00 8.00 9.50 14.00 Water and Sewer Department 15.00 14.50 12.00 11.50 12.50 11.50 11.50 11.50 11.50 11.50 Public Works Engineering 4.00 4.00 3.00 2.00 3.00 3.00 3.00 3.00 3.00 3.00 TOTAL168.00 156.00 133.00 126.00 130.50 131.50 132.00 133.00 136.00 139.50 Data SourceVillage Human Resources DepartmentVILLAGE OF PLAINFIELD, ILLINOISFULL-TIME EQUIVALENT EMPLOYEESLast Ten Fiscal Years- 136 -211 Function/Program 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016PUBLIC SAFETYPoliceCalls for service 38,654 42,707 39,228 41,048 40,490 37,529 34,570 33,252 34,031 34,176Total traffic citations 8,780 12,827 12,455 12,125 14,037 11,086 9,819 7,951 6,974 6,842Total DUI arrests 159 141 187 154 104 119 107 89 69 66Total crashes 1,100 998 984 1,109 980 1,010 1,121 1,200 1,272 1,020D.A.R.E Program student attendance 900 1,050 1,100 1,100 1,150 1,200 4,544 1,200 1,631 2,100BUILDING PERMITS ISSUEDNew residential units 404 172 66 58 88 111 135 166 138 143General construction inspections 14,092 8,890 5,335 4,300 4,884 6,619 8,016 6,367 7,801 8,095Commercial/office/industrial added (sq ft.) 349,523 284,015 24,659 172,926 90,770 71,414 194,250 - 59,399 342,429Acreage annexed 1472 496 24 5 2.1 277 6 87 177 6BUILDING PERMIT REVENUE (*fiscal year)3,308,750$ 1,334,936$ 592,852$ 294,862$ 275,144$ 447,103$ 561,591$ 677,304$ 983,448$ 952,317$ PUBLIC WORKSAsphalt patching/pothole repairs (tons) 960.00 482 292 285 195 136 109 104 72 55Shoulder stone repaired (tons) 928.00 172 430 464 843 1,173 824 945 390 277Snow removal events 45.00 57 45 29 20 12 26 27 23 21Street sweeping (lane miles) 1,199.00 1,357 1,976 1,760 1,627 1,958 1,635 1,334 1,398 1,906Grounds maintenance and mowing (hours) 1,946.00 1,829 2,070 1,974 2,280 1,709 1,904 1,552 1,674 1,026UTILITY BILLING (*fiscal year)Number of metered accounts 139,092 146,812 149,687 149,687 148,031 151,816 153,205 154,914 156,826 159,281Water consumption billed (cubic feet)Residential - - 116,145,176 110,246,350 111,002,800 123,367,085 123,441,600 125,383,157 115,777,283 107,567,800Commercial - - 16,569,010 17,304,912 20,570,922 16,671,638 22,609,487 13,257,815 13,161,991 17,301,547Industrial - - 17,298,465 17,259,429 13,933,361 14,311,880 17,775,104 19,647,597 18,882,494 18,682,642WATERAverage daily flow (MGD) 3.5 3.236 3.096 3.062 3.091 3.49 3.205 3.098 3.136 3.092Peak daily flow (MGD) 6.33 5.886 5.732 5.841 6.324 6.644 5.941 4.656 5.292 5.768Water main breaks 76 64521644Number of valves exercised 156 332 166 2061 28 19 513 1,096 441 28VILLAGE OF PLAINFIELD, ILLINOISOPERATING INDICATORSLast Ten Calendar Years- 137 -212 Function/Program 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016WASTEWATERMiles of sanitary sewer main 210 220 220 220 220 220 220 220 220 221Average daily flow (MGD) 3.202 3.302 3.746 3.55 3.964 3.21 4.441 4.663 4.460 4.372Bio-solids treated (tons) - 833 605 730 642 799 771 945 879 888Sewers inspected/cleaned (feet) 39,000 65,000 12,000 9,000 3,308 23,200 13,200 6,200 14,006 13,450Data SourcesVarious Village departmentsSome statistics for previous years unavailable- 138 -213 CAPITAL ASSET STATISTICSLast Ten Fiscal YearsFunction/Program 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017PUBLIC SAFETYPoliceStations 1111111111Area patrols 4 6 6 6 6 6 6 6 6 6Patrol units/shift 5 6 6 6 7 6 6 6 6 6PUBLIC WORKSLane miles of streets 400 400 410 410 410 410 410 410 410 410Traffic signals 6677744444WATERWater mains (miles) 225 226 226 226 226 229 229 229 229 230Storage capacity (gallons) 9,200,000 9,200,000 9,200,000 9,200,000 9,200,000 9,200,000 9,200,000 9,200,000 9,200,000 9,200,000WASTEWATERSanitary sewers (miles) 220 220 220 220 220 220 220 220 220 221Treatment capacity (gallons) 4,300,000 4,300,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,000Data SourceVarious Village departmentsVILLAGE OF PLAINFIELD, ILLINOIS- 139 -214 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\-RQ3URXO[ 6XEPLWWLQJ'HSDUWPHQW3ODQQLQJ'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 6HHNLQJ%RDUGFRQVLGHUDWLRQRIDPRWLRQWRDGRSW2UGLQDQFH1RBBBBBJUDQWLQJDSSURYDORIDVSHFLDOXVHIRU UHOLJLRXVDVVHPEO\DWWKHSURSHUW\FRPPRQO\NQRZQDV:0DLQ6WUHHWVXEMHFWWRWKHVWLSXODWLRQVQRWHGLQWKH VWDIIUHSRUW 5HFRPPHQGDWLRQ $77$&+0(176 :0DLQ6WUHHW6SHFLDO8VH2UGLQDQFH 215 ORDINANCE NO. AN ORDINANCE AUTHORIZING THE ISSUANCE OF A SPECIAL USE PERMIT FOR RELIGIOUS ASSEMBLY FOR PROPERTY LOCATED AT 23616 W. MAIN STREET, IN THE VILLAGE OF PLAINFIELD, WILL COUNTY, ILLINOIS WHEREAS, the Village of Plainfield has considered an application of the Islamic Foundation of the Southwest Suburbs for a special use permit to allow religious assembly on property located as 23616 W. Main Street, and the Plainfield Plan Commission has made certain findings based on the evidence presented in said case that: a. The special use will not be injurious to the use and enjoyment of other property in the immediate area for the purposes already permitted, nor substantially diminish property values within the neighborhood; and b. The establishment of the special use will not impede the normal and orderly development and improvement of the adjacent properties for uses permitted in the subject zoning district. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF PLAINFIELD, WILL AND KENDALL COUNTIES, ILLINOIS AS FOLLOWS: Section 1: Recitals - The President and Board of Trustees of the Village of Plainfield hereby adopt and incorporate as their own, the above findings recited. Section 2: Approval – Subject to the conditions set forth below, the President and Board of Trustees of the Village of Plainfield hereby approve the application for a special use permit for religious assembly for the Plainfield Community Center on property located at 26316 W. Main Street, and legally described as follows: THAT PART OF THE NORTHWEST 1/4 OF SECTION 10, TOWNSHIP 36 NORTH, RANGE 9, EAST OF THE THIRD PRINCIPAL MERIDIAN, DESCRIBED AS FOLLOWS: BEGINNING AT A POINT ON THE EAST LINE OF SAID NORTHWEST 1/4, THAT IS 1342.46 FEET SOUTH OF THE NORTHEAST CORNER OF THE SAID NORTHWEST 1/4, THENCE SOUTHERLY ALONG THE EAST LINE OF THE SAID NORTHWEST 1/4 483.93 FEET, THENCE SOUTH 53 DEGREES 45 MINUTES WEST 191.20 FEET TO A POINT, THENCE NORTH 34 DEGREES 26 MINUTES WEST 282.61 FEET, THENCE NORTH 40 DEGREES 46 MINUTES EAST 480.59 FEET TO THE BEGINNING EXCEPTING THEREFROM THAT PART FALLING IN ILLINOIS STATE ROUTE 126, FORMERLY U.S. ROUTE 66, IN WILL COUNTY, ILLINOIS. PIN: 06-03-10-102-033-0000 216 Section 3: Conditions – That said special use permit shall be subject to the following conditions: 1. Compliance with the requirements of the Village Engineer; 2. Compliance with the requirements of the Plainfield Fire Protection District; 3. Installation of a solid wood or vinyl privacy fence along the north property line, prior to issuance of a certificate of occupancy, and along the east property line, prior to one year from issuance of the certificate of occupancy, in accordance with the review and approval of the Director of Planning; 4. An initial maximum occupancy of 114 people based on the existing parking lot capacity of 38 spaces, which may be increased to an ultimate maximum occupancy of 150 people once at least 12 additional parking spaces are constructed subsequent to future site plan review. Section 4: Severability - The various portions of this Ordinance are hereby expressly declared to be severable, and the invalidity of any such portion of this Ordinance shall not affect the validity of any other portions of this Ordinance, which shall be enforced to the fullest extent possible. Section 5: Repealer - All ordinances or portions of ordinances previously passed or adopted by the Village of Plainfield that conflict with or are inconsistent with the provisions of this Ordinance are hereby repealed. Section 6: Effective Date – This Ordinance shall be in full force and effect from and after its passage and approval. PASSED THIS ______ DAY OF ____________, 2017. AYES: NAYS: ABSENT: APPROVED THIS ______ DAY OF ____________, 2017. 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0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\-RQ3URXO[ 6XEPLWWLQJ'HSDUWPHQW3ODQQLQJ'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 6HHNLQJ%RDUGFRQVLGHUDWLRQRIDPRWLRQWRDSSURYHWKHWHPSRUDU\RXWGRRUXVHUHTXHVWIRUDQRXWGRRUZLQWHUPDUNHW DWWKHEXVLQHVVNQRZQDV7KH)DUPKRXVHORFDWHGDW61DSHUYLOOH3ODLQILHOG5RD GVXEMHFWWRWKHVWLSXODWLRQV QRWHGLQWKHVWDIIUHSRUW 5HFRPPHQGDWLRQ $77$&+0(176 7KH)DUPKRXVH+ROLGD\9LQWDJH0DUNHW0HPR 303 304 305 306 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\$OOHQ3HUVRQV 6XEPLWWLQJ'HSDUWPHQW3XEOLF:RUNV'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 6HHNLQJ%RDUGFRQVLGHUDWLRQRIDPRWLRQWRDXWKRUL]HWKH9LOODJH3UHVLGHQWWRDZDUGWKH6HDO&RDW3URJUDPWR 'HQOHU,QFWKHORZELGGHULQWKHDPRXQWRI 5HFRPPHQGDWLRQ $77$&+0(176 6HDO&RDW6WDII5HSRUW 307 MEMORANDUM To: Allen Persons-Director of Public Works From: Scott Threewitt-Lead Engineer Date: September 27, 2017 Re: 2017 Seal Coat Program Background Findings The item under consideration by the Village Board pertains to the 2017 Seal Coat Program. On September 20th, the Village received one bid for the 2017 Seal Coat Program. Three (3) bid proposals were issued prior to the bid opening. The work consists of the patching and seal coating of various Village owned parking lots and asphalt paths along with pavement marking. Detailed bid tabulations are attached for your review. Policy Considerations The project supports the Village’s Transportation Plan by maintaining the Village’s right-of-way assets through efficient maintenance activities. According to Section 2-43 (6) of the Village Code of Ordinances, the Village Administrator shall make a recommendation to the President and Board of Trustees on purchases over the $5,000 statutory limit. The Board has the right to accept or reject any or all proposals. Financial Considerations A line item for asphalt pavement maintenance is included in the current fiscal year budget. Contract will utilize standard IDOT procedures for bonding, insurance requirements, and material specifications. Recommendation Staff has reviewed and verified the bids and recommends award of the project to the lowest qualified bidder, Denler, Inc. Denler, Inc. is pre-qualified through IDOT for the work required as part of this contract and has met the bid proposal requirements. Denler, Inc. has previously completed this type of work within the Village and the work was of acceptable quality. The Engineers Estimate for this work is $202,681.50. It is our recommendation that the Village Board authorize the Village President to award the 2017 Seal Coat Program to Denler, Inc. at a total cost not to exceed $191,365.45. 308 \\corp.baxwood.com\Projects\Chicago\PFLDV\170986 - 2017 Seal Coat\40 Design\Assist Bidding\Pre-Qualification\170986_Village of Plainfield_2017_Seal Coat Program Award Recommendation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o. Item Description Quantity Unit Unit Price Item Cost Unit Price Item Cost1SEAL COAT46,866EACH 2.00$ 93,732.00$1.80$ 84,358.80$2SEAL COAT AGGREGATE17CU YD 500.00$ 8,500.00$ 175.00$ 2,975.00$3CRACK FILLING (SPECIAL)18,747FOOT 1.50$ 28,120.50$2.85$ 53,428.95$4PAINT PAVEMENT MARKING - LETTERS AND SYMBOLS126TON 10.00$ 1,258.00$6.00$ 756.00$5PAINT PAVEMENT MARKING - LINE 4"17,625SQ YD 1.00$ 17,625.00$0.52$ 9,165.00$6PAINT PAVEMENT MARKING - LINE 6"246SQ YD 2.00$ 492.00$1.20$ 295.20$7PAINT PAVEMENT MARKING - LINE 24"64TON 6.00$ 384.00$3.50$ 224.00$8CLASS D PATCHES, 2 INCH400TON 45.00$ 18,000.00$ 27.50$ 11,000.00$9CLASS D PATCHES, 3 INCH675SQ YD 50.00$ 33,750.00$ 39.50$ 26,662.50$10TREE ROOT PRUNING5TON 200.00$ 1,000.00$ 500.00$ 2,500.00$TOTAL PROJECT COSTBIDDER'S PROPOSAL (AS-READ)202,861.50$ 191,365.45$BIDDER'S PROPOSAL (AS-CORRECTED)Engineer's Opinion ofProbable Construction CostDenler IncMokena, IL310 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\$OOHQ3HUVRQV 6XEPLWWLQJ'HSDUWPHQW3XEOLF:RUNV'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 6HHNLQJ%RDUGFRQVLGHUDWLRQRIDPRWLRQWRDXWKRUL]HWKHFRQWLQXDWLRQRIWKH%LRVROLGV+DXOLQJ&RQWUDFWZLWK6WHZDUW 6SUHDGLQJZLWKD&3,XDGMXVWPHQWRIDVSHUPLWWHGXQGHUWKHH[LVWLQJFRQWUDFW 5HFRPPHQGDWLRQ $77$&+0(176 %LRVROLGV&RQWUDFW&RQWLQXDWLRQ6WDII5HSRUW 311 312 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\$OOHQ3HUVRQV 6XEPLWWLQJ'HSDUWPHQW3XEOLF:RUNV'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 6HHNLQJ%RDUGFRQVLGHUDWLRQRIDPRWLRQWRZDLYHELGGLQJDQGDXWKRUL]HWKHSXUFKDVHDQGLQVWDOODWLRQRIDSSUR[LPDWHO\ DGGLWLRQDOSDUNZD\WUHHVIURPWKH6XEXUEDQ7UHH&RQVRUWLXPDWDFRVWQRWWRH[FHHG 5HFRPPHQGDWLRQ $77$&+0(176 3DUNZD\7UHH5HSODFHPHQW3URJUDP6WDII5HSRUW 313 314 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\$OOHQ3HUVRQV 6XEPLWWLQJ'HSDUWPHQW3XEOLF:RUNV'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 6HHNLQJ%RDUGFRQVLGHUDWLRQRIDPRWLRQWRDXWKRUL]HWKHSD\PHQWRIIHHVIRUWKHFRQWLQXDWLRQRISDUWLFLSDWLRQLQWKH /RZHU'X3DJH5LYHU:DWHUVKHG&RDOLWLRQLQWKHDPRXQWRI 5HFRPPHQGDWLRQ $77$&+0(176 /RZHU'X3DJH5LYHU:DWHUVKHG&RDOLWLRQ6WDII5HSRUW 315 316 317 318 319 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\-RKQ.RQRSHN 6XEPLWWLQJ'HSDUWPHQW3ROLFH'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 6HHNLQJ%RDUGFRQVLGHUDWLRQRIDPRWLRQWRDXWKRUL]HWKHXSJUDGHRIWKH/LYHVFDQFDPHUDDQGSKRWRV\VWHPIURP 0RUSKR7UXVW86$IRUWKHWRWDODPRXQWRI 5HFRPPHQGDWLRQ $77$&+0(176 /LYHVFDQ3KRWR6\VWHP8SJUDGH 320 321 322 323 0HHWLQJRIWKH3UHVLGHQWDQGWKH%RDUGRI 7UXVWHHV$JHQGD,WHP5HSRUW $JHQGD,WHP1R 6XEPLWWHGE\-RKQ.RQRSHN 6XEPLWWLQJ'HSDUWPHQW3ROLFH'HSDUWPHQW 0HHWLQJ'DWH2FWREHU 68%-(&7 3(0$$QQXDO5HSRUW 5HFRPPHQGDWLRQ $77$&+0(176 3(0$$QQXDO5HSRUW 324 1 PPL AINFIELD EMERGENCY MANAGEMENT AGENCY 2016 ANNUAL REPORT 325 2 2016 ANNUAL REPORT INTRODUCTION TO: Village President Mike Collins Village Trustees and Staff The ciƟzens of the Village of Plainﬁeld, GreeƟngs, It is my disƟnct pleasure to offer this Annual Report on the Plainﬁeld Emergency Management Agency and its acƟviƟes during the 2016 calendar year. I hope that in reading these pages, you get a sense of the people that volunteer their Ɵme to this community and understand their dedicaƟon and sacriﬁce. They respond to all sorts of emergencies, at all hours of the day and night, no maƩer the weather and many Ɵmes in spite of mother nature’s wrath. They seek only to help and ask for nothing in return. They receive no pay and oŌen very liƩle recogniƟon. Their fellow ciƟzens someƟmes even ridicule them while performing these duƟes. And yet, they come back, Ɵme and again, to help insure the safety of our community. “It is not a quesƟon of IF another disaster will impact the Village of Plainﬁeld, it is merely a quesƟon of when.” -Chief John Konopek, Plainﬁeld Police Department When that disaster does impact us, the men and women of PEMA will be ready to step forward. And I know they will make us proud. Ken Ruggles Deputy Director Plainﬁeld Emergency Management Agency 326 3 2016 ANNUAL REPORT TABLE OF CONTENTS INTRODUCTION 2 TABLE OF CONTENTS 3 VOLUNTEER HOURS 4 COST COMPARISON 6 OPERATIONS 7 CALLOUTS 8 SPECIAL EVENTS 12 MUTUAL AID 13 TRAINING 14 ADMINISTRATION 15 MEETINGS 16 OFFICE AND STATION WORK 17 PUBLIC RELATIONS 18 MITIGATION AND EMERGENCY PLANNING 19 SPECIALTY UNITS COMMUNITY EMERGENCY RESPONSE TEAM 20 SEARCH AND RESCUE 22 BICYCLE TEAM AND ATV 23 VEHICLES AND FACILITIES VEHICLES 24 PEMA GARAGE 28 EOC/OFFICES 29 GOALS AND OBJECTIVES FOR 2017 30 327 4 VOLUNTEER HOURS 2016 Total Volunteer Hours= 4,340.13 We conƟnue to see a decline in the number of volunteer hours generated by members of the Plainﬁeld Emergency Management Agency. We know there are a number of factors that have contributed to this slow decline; some good and some not so good. First, we have had relaƟvely few large scale disasters in the Village. Our last major disaster that involved IEMA or FEMA reimbursement was the Blizzard of 2011. Second, our membership in PEMA has been slowly declining. We try to keep membership around 30 acƟve members. However, our average over the past 4 years has been 26 acƟve members. Third, all of our volunteers are currently employed, compared with several that were unem- ployed during the downturn in the economy around 2008-2010. Finally, our volunteers are uƟlized for more Special Events than actual emergencies. While they are happy to do so, they did not join PEMA for that purpose and tend to limit the num- ber of events they parƟcipate in towards the end of the season. 6090.25 5216.25 5401.98 5009.06 4340.13 2000 3000 4000 5000 6000 7000 2012 2013 2014 2015 2016 Hours 328 5 VOLUNTEER HOURS 2016 Total Volunteer Hours= 4,340.13 329 6 COST COMPARISON HAVING A VOLUNTEER RESOURCE LIKE PEMA SAVES THE VILLAGE MONEY VERSUS PAID PER- SONNEL. BUT THE QUESTION IS OFTEN ASKED: HOW MUCH MONEY DOES IT REALLY SAVE. TO ANSWER THIS QUESTION, WE WILL COMPARE THE ESTIMATED VALUE OF A VOLUNTEER TO THE AVERAGE COST OF SOME OF THE VILLAGE PERSONNEL. WHAT IS THE VALUE OF A VOLUNTEER? WHEN YOU NEED THEM, THEY ARE PRICELESS! HOWEVER, INDEPENDENT SECTOR, A NATIONAL MEMBERSHIP ORGANIZATION, ESTIMATES THE VALUE/COST OF A VOLUNTEER HOUR FOR ALL 50 STATES AND THE NATION. FOR 2016, THE NATIONAL AVERAGE WAS $24.14 PER VOLUNTEER HOUR. ILLINOIS WAS HIGHER, WITH A VOLUNTEER HOUR BEING VALUED AT $25.95. HISTORICALLY WE HAVE USED THE NATIONAL AVERAGE TO COMPARE THE VALUE OF A PEMA MEMBER’S HOUR OF VOLUNTEER SERVICE VERSUS THE AVERAGE SALARY OF A PO- LICE OFFICER. PEMA VOLUNTEER=$24.14 POLICE OFFICER AVERAGE= $45.68 X 4,340.13 HOURS ______________________________________________________ EQUALS: $104,770.74 vs. $198,257.14 $93,486.40 esƟmated Savings. 330 7 OPERATIONS “OperaƟons” describes the acƟviƟes the Plainﬁeld Emergency Management Agency performs when responding to an emergency, disaster or other event. OperaƟons may be performed by any of the uniformed members of the Agency. Traffic control, emergency lighƟng, weather spoƫng, communicaƟons, ﬁre rehab and search and rescue, are just some of the acƟviƟes our members may perform. Usually, these acƟviƟes are in response to an emergency. SomeƟmes, an acƟvity may be pre- planned; as in the case of Parades or FesƟvals. For these events, personnel may be designat- ed to speciﬁc tasks such as communicaƟons, traffic control, logisƟcal support or public rela- Ɵons. We oŌen use these pre-planned events to test our skills and maintain our level of read- iness. By pracƟcing our procedures and familiarizing ourselves with our equipment, we are beƩer prepared to uƟlize these skills under the pressure of an emergency. Our new patch shows the four phases of Emergency Management in the arrows that revolve around the State of Illinois: Preparedness, Response, Recovery and MiƟgaƟon. OperaƟons can be considered the “Response” phase of this process. By constantly pracƟcing our skills and using our equipment, we build on our preparedness as well. Thus it is in our best inter- ests to do our best in all our responses, so we can conƟnue to build on our capabiliƟes and test our operaƟons. Over the next several pages, we will look at the events that occurred in 2016. These events, both the planned and the emergent, showcase the talent and skills of the volunteers that make up our agency. 331 8 OPERATIONS EMERGENCY CALLOUTS: 575.39 Hours in 2016 Emergencies can be deﬁned as a serious, unexpected, and oŌen dangerous situaƟon that requires imme- diate acƟon. Emergency callouts are those occurrences when our volunteers must respond quickly to a situaƟon to safely bring it under control. In these situaƟons, we send out text, telephone and email noƟ- ﬁcaƟons to our members and they respond from their respecƟve homes, employment or other acƟviƟes to the PEMA Garage. They determine the equipment and supplies needed and then apply their skills and training to bring these emergencies quickly and safely under control. Listed below are the 36 incidents that required emergency responses from the Plainﬁeld Emergency Management Agency in 2016. 16-001 Structure Fire on Route 30 south of 119th Street 01/13/2016 16-002 Traffic Control on Route 126 and Van Dyke Road, Assist Will County with collision 02/01/2016 16-003 Search and Rescue, assist Barrington with missing 38 year old 02/09/2016 16-004 Mutual Aid assistance to Will County EMA 02/20/2016 16-005 Traffic Control on Route 126 at County Line Road for crash 02/29/2016 16-006 Gas Leak on Route 30 near 135th Street 03/01/2016 16-007 Weather Spoƫng 03/15/2016 16-008 Search and Rescue for missing 71 year old demenƟa paƟent 03/15/2016 16-009 Tree and Wires Down on Lockport Street between Meadow Lane and Drauden Rd. 04/02/2016 16-010 Traffic Control for Fire on Naper-Plainﬁeld Road 04/06/2016 16-011 Search and Rescue, assist Elgin 04/09/2016 16-012 Traffic Control and LighƟng for fatal ATV Crash 04/19/2016 332 9 OPERATIONS EMERGENCY CALLOUTS (conƟnued) 575.39 Hours in 2016 16-013 Weather Spoƫng 05/28/2016 16-014 Search and Rescue, assist Elgin, missing 9-year old 05/28/2016 16-015 Assist Police Department with Barricaded Subject 05/29/2016 16-016 Assist to Wilmington Water Rescue with Rehab Unit 05/30/2016 16-017 Search and Rescue, Assist to MaƩeson with missing 85 year old 06/01/2016 16-018 Traffic Control, Route 126 and Silver Lane, Crash 06/06/2016 16-019 Weather Spoƫng 06/22/2016 16-020 Weather Spoƫng 07/06/2016 16-021 Weather Spoƫng and Traffic Control. Broken Hydrant on Lockport/BartleƩ and wires down 07/13/2016 On River Road south of Fort Beggs Drive. 333 10 16-027 Assist Joliet Police Department with scene lighƟng at Louis Joliet Mall 08/31/2016 16-028 Traffic Control at Route 126 and Route 59 for Traffic Crash 09/16/2016 16-029 Traffic control at Route 59 and Rolf Road 09/18/2016 16-030 Structure Fire and Rehab on Magnolia Court 09/21/2016 16-022 Weather Spoƫng 07/21/2016 16-023 Weather Spoƫng 07/22/2016 16-024 Weather Spoƫng 07/23/2016 16-025 Weather Spoƫng 07/24/2016 16-026 Weather Spoƫng 08/12/2016 EMERGENCY CALLOUTS (conƟnued) 575.39 Hours in 2016 334 11 EMERGENCY CALLOUTS (conƟnued) 575.39 Hours in 2016 16-031 Traffic Control for Bicycle vs. Car crash , 119th Street and 248th Ave 09/22/2016 16-032 Field Fire and Rehab, Renwick Road and County Line Road, High Winds 09.27/2016 16-033 Search and Rescue, Missing 54 year-old 10/27/2016 16-034 Halloween Patrol (No Emergency, Pre-planned deployment) 10/31/2016 16-035 Traffic control for Gas Leak, Route 30 between 143rd Street and 135th Street 11/17/2016 16-036 Assist to Homer Glen EMA for House Explosion and Gas Leak 12/15/2016 335 12 OPERATIONS SPECIAL EVENTS 1,076.71 Hours in 2016 PEMA has long supplemented our Sworn Police Officers and Community Service Officers at special events in Plainﬁeld. PEMA volunteers provide traffic control, crowd management, communicaƟons, logisƟcal support and perform limited patrol funcƟons during many events throughout the year. Without our PEMA personnel, we would be forced to hire addiƟonal outside support from our neighboring communi- Ɵes to staff all the events. For 2016, the Village hosted 36 Special Events and 12 Cruise Nights. The Plainﬁeld Emergency Management Agency provided resources and/or personnel to 27 of these events. They are listed below: 1. Irish Parade March 13th, 2016 2. Fast Cat 5K/10K April 2nd, 2016 3. St. Mary Immaculate 5K May 14th, 2016 4. Eikon 5K May 21st, 2016 5. Run for the Brave 5K May 28th, 2016 6. Memorial Day Parade May 30th, 2016 7. Cruise Nights (12 separate Tuesdays in 2016) June-August, 2016 8. Pink Heals Home Visit June 12th, 2016 9. BaƟnick’s Child Safety Fair June 18th, 2016 10. PatrioƟc Picnic and Fireworks Show July 2nd, 2016 11. Plainﬁeld Fest July 15-17th, 2016 12. Movie at Renwick Community Park Sept. 17th, 2016 13. Harvest 5K Run Sept. 25th, 2016 14. Homecoming Parade Oct 1st, 2016 15. Crop Walk Oct. 16th, 2016 16. PNHS Football Team Escort Nov. 26th, 2016 336 13 OPERATIONS MUTUAL AID 178.58 Hours in 2016 Mutual Aid is deﬁned as those Ɵmes when PEMA responds to a request for assistance from one of our neighboring CommuniƟes. If these requests are in response to an emergency situaƟon, we document our responses under the previous “Emergency Callout” secƟon of this report. But many of these re- quests throughout the year are to assist another community or agency with a pre-planned event. When we receive such requests, we post them to our membership through our Mission Manager soŌware. PEMA members may sign-up to work the event and we provide the appropriate contact informaƟon for the hosƟng agency. Plainﬁeld EMA in turn, requests Mutual Aid assistance from our neighbors for such events as the Home- coming Parade, Irish Parade and/or Plainﬁeld Fest. By pooling our resources and cooperaƟng with our neighbors, we are all beƩer prepared to handle large events and emergencies that would otherwise overwhelm our individual resources. The Mutual Aid events that we assisted other jurisdicƟons for 2016 are listed below. 1. ManhaƩan Irish Fest and Parade March 5th, 2016 Traffic Control for Parade 2. Lemont Quarryman Challenge May 7th, 2016 Traffic Control for 5K/10K 3. Orland Park-Orland Days Parade June 5th, 2016 Traffic Control for Parade 4. Lockport Canal Days June 17-19, 2016 Parade and Event LighƟng 5. Lemont Keepataw Days Parade Sept. 3rd, 2016 Traffic Control for Parade 6. ManhaƩan Labor Day Parade Sept. 5th, 2016 Traffic Control for Parade 337 14 OPERATIONS TRAINING 1,404.5 Hours in 2016 New members to the Plainﬁeld Emergency Management Agency are required to take the following train- ing classes: Basic Weather Spotting * Blood-borne Pathogens * CPR/AED * First-aid Hazardous Materials Awareness * Officer Safety * Personnel Accountability Radio Communications * Search and Rescue Awareness * Traffic Control Vehicle Familiarization * IS-22 Are you Ready? * IS-100 Introduction to the Incident Command System * IS-200 Basic Incident Command System * IS-700 National Incident Management System * IS-800 National Response Plan Members are also encouraged to work towards their FEMA Professional Development Series, IEMA Pro- fessional Development Series and their Illinois Professional Emergency Manager cerƟﬁcaƟons. We aƩempt to host as much of the required training in-house as we are able. But members also have the ability to uƟlize on-line training through the Illinois Emergency Management Agency and the Federal Emer- gency Management Agency. Other county and local Emergency Management Agencies also host training and through our mutual aid partnerships, our members are able to aƩend some of these classes. Training Topics we covered in-house during 2016: Interpersonal CommunicaƟon Officer Safety Disaster Relief Plans MulƟ-Agency CoordinaƟon Hazmat Awareness GPS NavigaƟon Electrical HotsƟck Training CPR/First Aid EOC OperaƟons Search and Rescue Awareness Generators and Light Towers Basic Evidence Intro Fire ExƟnguishers Sandbagging OperaƟons Trailer Training Pumps and Throwbags Disaster Psychology 338 15 ADMINISTRATION AdministraƟon refers to the processes, management funcƟons and tasks that support the or- ganizaƟon and make it possible for us to conduct operaƟons in response to a disaster or emergency. For the Emergency Management Agency, these tasks include: MeeƟngs, Plan- ning, Personnel Records, Public RelaƟons, InformaƟon Technology, CommunicaƟons, Docu- mentaƟon, and Policy implementaƟon. Many of the tasks required for the AdministraƟon of PEMA are accomplished by the Director and Deputy Director. Some of these funcƟons are shared with the Command Staff which in- cludes the Captains, Lieutenant and Sergeants. These funcƟons are further disseminated among the members, as needed based on the situaƟon presented or the overall needs of the agency. In this secƟon, we will look at several of the AdministraƟve tasks and funcƟons performed during the year. Director John Konopek Deputy Director Ken Ruggles CaptainRoger Bonuchi Lieutenant Robb McAdam Sergeant Heidi Kelly 3 Members Sergeant Brent Oots 3 Members Sergeant Kurt Clifford 3 Members CaptainChris Hinchliffe Sergeant Kelly Kaczanko 4 Members Sergeant Dave Hengesh 3 Members Sergeant Matt Stofko 4 Members S t 3M b 339 16 ADMINISTRATION MEETINGS: 368.75 hours in 2016 As a volunteer organizaƟon, meeƟngs are essenƟal to facilitate communicaƟon throughout the agency. PEMA hosts monthly business meeƟngs for all its membership. These meeƟngs offer us the opportunity to disseminate agency direcƟon and policy, while providing the mem- bers the opportunity to give direct feedback to management on the operaƟons of the agency, maintenance of equipment, effecƟveness of training and other key issues. We also discuss upcoming events and assess our performance at callouts. All members, regardless of rank or posiƟon, are afforded the opportunity to bring forth ideas and comment on the performance of the agency during these business meeƟngs. Our Management Team (Director, Deputy Director, Captains and Lieutenant) meet prior to the Monthly Business MeeƟngs to set the agenda and make policy decisions. A Command Staff meeƟng is then held with the Sergeants to discuss Supervisory level issues including agency direcƟon, personnel and equipment needs. Members, especially Command Staff and Sergeants may also aƩend other meeƟngs with community groups, Village Officials, mutual aid organizaƟons, or even state or federal agen- cies. And we have been asked to offer insight to local Businesses, Industrial FaciliƟes and Church Groups on their emergency plans and response protocols. 340 17 ADMINISTRATION OFFICE AND STATION WORK: 473.25 hours in 2016 In a volunteer agency, maintaining your equipment, vehicles and facility is everyone’s job. To accomplish these tasks, we set aside the last Wednesday evening of the month for the mem- bership to meet at the garage and perform these funcƟons. From running pumps and genera- tors, to inventorying equipment and supplies, or sharpening chain saw blades, and even cleaning the garage and bathrooms, everyone chips in to keep us prepared and ready to go. SomeƟmes, there is more work to be done than we have bodies to work. PrioriƟes on repairs and maintenance are determined by the Captains and Lieutenant. DirecƟons are given and the Sergeants insure that the jobs get done to agency standards. Office work is also shared between members and Staff. With no clerical employees in the agency, members document callouts and emergency situaƟons, submit training records, con- duct staff studies and maintain our manuals and resources. In Ɵmes of disaster, especially when State or Federal relief funding may be an issue, our membership helps to prepare the overall documentaƟon for the Village and serve as liaisons to those agencies that collect and process damage assessments and resource allocaƟons. 341 18 ADMINISTRATION PUBLIC RELATIONS: 95.5 hours in 2016 For an organizaƟon like the Plainﬁeld Emergency Management Agency, public relaƟons is about maintaining open communicaƟon with the public. We engage the ciƟ- zens of Plainﬁeld through our website, telephone calls, personal interacƟon at events and emergencies and through appearances at community events. It is essenƟal that we establish mulƟple forms of communicaƟon with the community so that in Ɵmes of crisis we are able to disseminate informaƟon to the public. PEMA conƟnues to look at tradiƟonal forms of communicaƟon while looking to expand our social media presence and other forms of elec- tronic messaging. Meanwhile, we aƩend community gatherings and events that allow us to show the public who we are and what we do. All the while, we stress that individual and family preparedness are key elements to minimizing the impact of any emergency. In addiƟon to maintaining our website and social media, PEMA Members aƩended the follow- ing public relaƟons events in 2016: Rep. Mark BaƟnick’s Child Safety Fair-June 18, 2016 Chicagoland Emergency Vehicle Show-August 6, 2016 Plainﬁeld Fire Department Open House-October 8, 2016 We also took one last opportunity to sell Weather Alert Radios to the public at a discount rate. This program started in 2015 as a partnership between PEMA, Midland Radios and Walgreens to offer the radios at $10 to our residents. On March 2, 2016 we offered the remaining inventory for sale. 342 19 ADMINISTRATION MITIGATION AND EMERGENCY PLANNING: Members of the Plainﬁeld Emergency Management Agency also engage in efforts to minimize the impact of future disasters through planning and miƟgaƟon. By parƟcipaƟng in programs and exercises in cooperaƟon with the State of Illinois and Will and Kendall CounƟes, we repre- sent the Village’s interests in developing regional plans to address known hazards. We also maintain the Village’s own emergency response plans and miƟgaƟon strategies. Our members also formed commiƩees to develop plans regarding key Emergency Prepared- ness topics. These commiƩees researched best pracƟces and developed new Village of Plain- ﬁeld policies for future use should the need arise: Debris Management CommiƩee Volunteer Management CommiƩee DonaƟons Management CommiƩee UpdaƟng the Village’s Emergency OperaƟons Plan (EOP) UpdaƟng the Village’s ConƟnuity of OperaƟons Plan (COOP) AƩending Will County Emergency Management Directors’ MeeƟngs Membership in Will County Emergency Services Mutual Aid AssociaƟon Membership in Kendall County Emergency Management Mu- tual Aid AssociaƟon 343 20 SPECIALTY UNITS Plainfield CERT Program 505 Volunteer Hours in 2016 The Plainfield Community Emergency Response Team (CERT) Program had another great year in 2016 and continues within our community training residents of Plainfield in disaster preparedness. Our mission is to harness the power of every individual through education, training, and volunteer service to make our Plainfield community safer, stronger, and better prepared to respond to disasters of all kinds. Our Plainfield CERT program is about neighbors helping neighbors. It educates residents to believe in their capabilities, provides the basic training and tools to safely take action and then take a step forward and help yourself, your family and your community immediately after a disaster strikes. Plainfield Emergency Management Agency (PEMA) conducted the first Community Emergency Response Team (CERT) class in 2005. Plainfield EMA conducts one CERT class each year. The goal of the Plainfield Community Emergency Response Team is to provide the Village of Plainfield with several hundred trained civilian volunteers that can be self activated or called upon in times of disaster. The Plainfield CERT program has successfully trained about 208 citizens who live or work near Plainfield. Over the last twelve years, our CERT program has been activated to support the Village of Plainfield five times. Our team is structured under Plainfield EMA and the Plainfield Police Department. The types of past emergency activations include flood operations, a missing person search, and shelter support during winter storms. Another goal for Plainfield CERT is to be a voice for disaster preparedness and promote various types of emergency preparedness within the Village of Plainfield. Our CERT program plays a vital role for the Village of Plainfield as the pro- gram manager and team of volunteers help with events throughout the year to provide im portant support services to Plainfield’s public safety mission. During 2016, Plainfield CERT provided preparedness education and demonstration along with volunteer outreach at State Representative Mark Batinick’s Children’s Safety Expo, National Night Out, and the Plainfield Fire Protection Dis- trict Open House event. The following is a breakdown of the year’s key Plainfield CERT activities for 2016. Plainfield CERT members participated in June at State Rep Mark Batinick’s Children’s Safety Expo. Here we set up a table with safety information, literature regarding our next CERT class and some giveaways for the children. Members had fun and discussed with the kids various topics of weather science, how to build a disaster prepared household, and selecting a place outside the home to meet. In addition, there was a touch a truck activity for families who attended sup- ported by PEMA/CERT. National Night Out was held in August. Plainfield CERT’s two program managers attended this annual community- building campaign which promotes police-community partnerships and neighborhood camaraderie to make our neigh- borhoods safer, better places to live. A table was setup with disaster preparedness information, safety information, litera- ture regarding our next CERT class and some giveaways for families who attended. Volunteers were being requested to join a few initiatives for our community like volunteer resource management and donations management if and when our town would require volunteers to assist. 344 21 SPECIALTY UNITS CERT (conƟnued) Plainfield Fire Protection District Open House event was held in October. Here we set up a table with safety information, literature regarding our CERT class and some giveaways for the children. Members interacted with families on prepared- ness, take photos with our helmets and prepare at home for winter storms and other disasters. In September and October, our primary focus for 2016 was the awareness and training of area residents to better pre- pare themselves, family members, co-workers and neighbors should an emergency happen to them. If a disastrous event overwhelms or delays the community’s professional first responders, residents who are CERT trained can better protect themselves by applying the skills that they learned during training. These skills can help save and sustain lives following a disaster until help arrives. Plainfield CERT training attempts to maximize awareness and encourage partici- pation in disaster preparedness activities to affect change at the community level. CERT skills are also able to apply to everyday emergencies. Plainfield Community Emergency Response Team welcomed our newest CERT members who graduated last Fall from their 8 week disaster preparedness training program taught by the Plainfield EMA. The year’s residents were part of our 12th Annual CERT Training course which concluded in October. The 12th CERT class graduated with a mock explosion impacting an apartment building and grounds. It was held at the Plainfield Police Department. The exercise leveraged a past haunted house’s walls and maze which allowed the responders to learn and leverage their new found search and disaster skills. Plainfield CERT graduated 23 residents into our CERT program as new members. These residents who take the CERT course receive classroom and hands-on practical training in several disciplines in- cluding Disaster Preparedness, Fire Safety, Utility Control, Light Search and Rescue, Disaster Medical Operations, Med- ical Treatments, Disaster Psychology, CERT Organization and Terrorism and CERT. In order to graduate, the CERT students must participate in and successfully complete a graduation exercise involving a mock disaster where they uti- lize all of their newly learned skills. Safety is a priority for all CERT activities. After our 12th class, Plainfield CERT has a membership roster of 149 trained CERT members. The program has trained around 208 citizens overall through the years. The program remains committed to provide our community support and to assist our Police, EMA and Fire Departments when called upon. Plainfield CERT Class #12 group photo after graduation exercise – October 2016 345 22 SPECIALTY UNITS SEARCH AND RESCUE: 139.6 Hours for Callouts 238 Hours of Training Members of the Plainfield Emergency Management Agency can also volunteer to be part of the Ground Search and Rescue Team. GSAR personnel specialize in conducting searches for missing persons, evidence and recovery operations. They receive training in Basic Search Operations, Ground Search and Rescue, Basic Land Navigation, Search and Rescue Management and Lost Person Behavior. Members of the GSAR Team attend SAR Training and Technical Rope Training (TRT) every month to keep their skills sharp. Our SAR team can also integrate with other SAR units from Will County and the State of Illinois to search large areas in the event of missing persons or disasters. In 2016, the GSAR Team was activated 10 times for missing persons both within the Village and through mutual aid to other communities. These callouts accounted for 139.6 hours of emergency response time. GSAR Members also attended 238 hours of SAR specific training during the year. PEMA is a member of the Illinois Search and Rescue Council. 346 23 SPECIALTY UNITS BICYCLE TEAM: Several members of PEMA are also cerƟﬁed to use mountain bikes in their duƟes. These personnel aƩend training through the Plain- ﬁeld Police Department similar to the training that Police Officers receive in mountain bike operaƟons. The bike team can be used to supplement other patrol operaƟons at events where the in- creased mobility of bicycle units is beneﬁcial. In 2016 the Bike unit parƟcipated in the patrol of Plainﬁeld Fest in July. ALL-TERRAIN VEHICLE (ATV): Several members of PEMA are also trained to use our ATV during operaƟons. The ATV can be used for spe- cial events, crowd monitoring, search and rescue and all-terrain applicaƟons. Members must aƩend ATV training to be cerƟﬁed to ride the ATV. Safety is paramount to this training. 347 24 VEHICLES AND FACILITIES VEHICLES: P-1 CHEVROLET SUBURBAN 2011 P-2 CHEVROLET TAHOE 2005 P-3 FORD EXCURSION 2003 P-11 CHEVROLET IMPALA 2008 P-14 CHEVROLET IMPALA 2003 P-20 CHEVROLET BLAZER 2001 348 25 VEHICLES AND FACILITIES VEHICLES: P-60 CHEVROLET SILVERADO 2003 P-61 GMC SIERRA 2003 P-62 FORD F350 2010 P-63 FORD F350 2015 P-64 FORD F250 1997 P-65 FORD E-150 CARGO VAN 2003 349 26 VEHICLES AND FACILITIES VEHICLES: P-88 INTERNATIONAL BUS 1988 P-92 KEYSTONE OUTBACK TRAILER SAR-1 ROYAL TRAILER 2004 P-LT-1 WACKER LIGHT TOWER 2001 P-LT-2 MAGNUM LIGHT TOWER 2007 CERT TRAILER 2006 CARGO MATE 350 27 VEHICLES AND FACILITIES VEHICLES: PEMA REHAB TRAILER PEMA TRAFFIC TRAILER MATV-1 YAMAHA 2004 ATV-TRAILER, R&R ENTERPRISES 351 28 VEHICLES AND FACILITIES FACILITIES: PEMA GARAGE 23825 MILL STREET Plainﬁeld, IL 352 29 VEHICLES AND FACILITIES FACILITIES: EMERGENCY OPERATIONS CENTER (EOC) Located in the Basement of the Plainﬁeld Police Department 14300 S. Coil Plus Drive, Plainﬁeld 353 30 2017 GOALS AND OBJECTIVES 1. PERSONNEL A. REPLENISH OUR VOLUNTEER RANKS BACK TO 30 PERSONNEL B. FILL VACANT STAFF POSITIONS WITHIN THE AGENCY C. INSURE PERSONNEL ARE TRAINED TO THEIR POSITION STANDARD 2. EMERGENCY OPERATIONS CENTER UPGRADES A. UPGRADE RADIO/COMMUNICATIONS EQUIPMENT B. INSURE INTEROPERABLE COMMUNICATIONS C. NETWORK COMMUNICATIONS CAPABILITIES BETWEEN GARAGE AND POLICE DEPARTMENT 3. EQUIPMENT A. REPLACE OUTDATED/INOPERABLE EQUIPMENT B. UPDATE GENERATORS AND PUMPS C. REPLACE WORNOUT CHAINSAWS D. UPDATE SEARCH AND RESCUE EQUIPMENT 4. REHAB CAPABILITES A. IMPROVE RESPONSE CAPABILITIES OF P-88 AS PRIMARY RESOURCE B. UPDATE REHAB TRAILER SUPPLIES FOR PROLONGED RESPONSE C. INSURE ADEQUATE PERSONNEL ARE TRAINED TO OPERATE P-88 5. OPTIONS FOR NEW PEMA GARAGE FACILITY A. FUNDING OPTIONS-GRANTS? B. AVAILABLE LAND / EXISTING LOCATION C. VILLAGE BOARD SUPPORT AND APPROVAL 354 31 355 32 356