HomeMy Public PortalAbout10-21-2019 Village Board Agenda and PacketMeeting of the President and the Board of Trustees
Monday, October 21, 2019
7:00 PM
24401 W. Lockport Street
Plainfield, IL 60544
In the Boardroom
Agenda
CALL TO ORDER, ROLL CALL, PLEDGE
PRESIDENTIAL COMMENTS
Proclaim October 20-26,2019 as Friends of the Library Week.
Friends of the Library Week Proclamation
Proclaim October 24, 2019 as United Nations Day.
United Nations Day Proclamation
TRUSTEES COMMENTS
PUBLIC COMMENTS (3-5 Minutes)
BUSINESS MEETING
1.APPROVAL OF AGENDA
2.CONSENT AGENDA
2.a.Approval of the Minutes of the Board Meeting held on October 7, 2019.
10-07-2019 Village Board Minutes
2.b.Bills Paid and Bills Payable Reports for October 21, 2019.
Bills Paid and Bills Payable Reports for October 21, 2019
2.c.Cash & Investment, Revenue, and Expenditure Reports for September, 2019.
Cash & Investment Report for through September 30, 2019
Budget Performance Report through September 30, 2019
Revenue and Expenditure Reports September 2019
2.d.Reduction of Bond No. 268011590 - Mass Grading from $1,155,987.80 to
$288,996.95 to secure mass grading improvements for the Northpointe residential
subdivision being developed by PulteGroup; and Reduction of Bond No. SUR0051882
- All Site Improvements from $4,482,934.89 to $1,183,257.83 to secure site
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Meeting of the President and the Board of Trustees Page - 2
improvements for the Northpointe residential subdivision being developed by
PulteGroup.
Northpointe Bond Reduction Memo
3.2018-2019 FISCAL YEAR AUDIT
3.a.Seeking Board consideration of a motion to accept the Village of Plainfield Audit and
Management Letter for the 2018-2019 Fiscal Year.
2019 Comprehensive Annual Financial Report
4.LEGENDARY ESCAPE GAMES - 15115 S. DES PLAINES ST. (CASE NUMBER
1851-083019.SU)
4.a.Seeking Board consideration of a motion 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 for a
private recreation facility for the business commonly known as Legendary Escape Games
at 15115 S. Des Plaines St., subject to the stipulations noted in the staff report.
Legendary Escape Room Summary, Staff Report & Graphics
5.TVA LOGISTICS SPECIAL USE - 13915 S. ROUTE 30 (CASE NUMBER
1852-092519.SU) - This item will be removed from the Agenda.
6.24120-24122 W. LOCKPORT STREET DEMOLITION (CASE NUMBER
1848-080519.DEMO/COA)
6.a.Seeking Board consideration of a motion to require a 90-day delay in issuance of a
demolition permit for the structure on the property commonly known as 24120 and
24122 W. Lockport Street and the requirement for the applicant, the Historic
Preservation Commission and staff to prepare an alternatives analysis to consider
alternatives to the proposed demolition.
24120-24122 W. Lockport St. Summary, Staff Report, and Graphics
ADMINISTRATOR'S REPORT
MANAGEMENT SERVICES REPORT
ENGINEER'S REPORT
PLANNING DEPARTMENT REPORT
BUILDING DEPARTMENT REPORT
Building and Code Enforcement Report for September, 2019.
Building and Code Enforcement Report for September, 2019
PUBLIC WORKS REPORT
Seeking Board consideration of a motion to authorize the purchase of up to 5,000 tons
of road salt at the State bid price of $96.25 per ton from Compass Minerals America,
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Meeting of the President and the Board of Trustees Page - 3
Inc.
Road Salt Purchase Staff Report
Seeking Board consideration of a motion to award the Heggs Road Drainage
Improvements contract to Austin-Tyler Construction in the amount of $105,018.40 and
authorize the Village President to sign the contract.
Heggs Road Drainage Improvements Staff Report
POLICE CHIEF'S REPORT
Seeking Board consideration of a motion authorize the renewal of WatchGuard Digital
In-Car Camera System 4RE Hardware Warranty in the amount of $11,275.00.
WatchGuard Warranty Renewel Request III
Operations Report for September, 2019.
Operations Report
ATTORNEY'S REPORT
REMINDERS -
•October 28 Committee of the Whole Workshop – 7:00 p.m.
•November 4 Next Village Board Meeting – 7:00 p.m.
•November 5 Plan Commission – 7:00 p.m.
3
From the Office ofui.. min _fit
1-111 Michael P. CollinsVILLAGEOP
PLAINFIELD Village President
yriencL of Library 'Week Proclamation 2019
Whereas, Friends of the Plainfield Public Library District raise money
that enables our library to move from good to great -
providing the resources for adelitionalprogramming, much
needed equipment, support for children's summer reading and
special events throughout the year;
Whereas, the work of the Friends highlights on an on-going basis the
fact that our library is the cornerstone of the community
providing opportunities for all to engage in the job of life-long
learning and connect with the thoughts and ideas of others
from ages past to the present;
Whereas, the Friends understand the critical importance of wellfunded
libraries and advocate to ensure that our library gets the
resources it needs to provide a wide variety of services to all
ages including access to print and electronic materials, along
with expert assistance in research, readers' advisory and
children's services;
Whereas, the Friends gift of their time and commitment to the library
sets an example for all in how volunteerism leads to positive
civic engagement and the betterment of our community;
Naw, therefore, ./ M chaelP. Coilns, ?lilla e Presid nt, doherebyproclaimgy
October 20-26, 2019, as Friends ofLibraries week in Plainfield Illinois and urges
everyone to join the Friends of the Library and thank them for all they do to
make our library and community so much better.
WV had-P. Collins, `Village President
24401 W Lockport Street Plainfield, IL 60544
Phone(815)436-7093 Fax(815)436-1950 Web www.plainfield-il.org
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From the Office ofIliIiuiiii_--lei •i
Michael P. CollinsVILLAGEOF
PLAINFIELD Village President
PROCLAMATION
Declaring October 24, 2019 "United Nations Day"
in the Village of Plainfield
WHEREAS, the world continues to seek the road of peace and international cooperation
thought the United Nations;
WHEREAS, the United Nations is a unique organization of independent countries that have
voluntarily joined together to work for world peace and economic and social
progress, and is the foremost organization in the world working for women's
rights and the advancement of women as well as the health and development
of communities across the world;
WHEREAS, United States' support of and leadership in the United Nations is essential to
successfully achieving the goals and objectives of the world organizations;
WHEREAS, all citizens of the United States and throughout the world are encouraged to
observe the Birthday of the United Nations on October 24, 2019.
NOW, THEREFORE, I, Michael P. Collins, President of the Village of Plainfield, Illinois, do
hereby proclaim October 24, 2019 as
UNITED NATIONS DAY"
in the Village of Plainfield, Illinois, to recognize the efforts and commitment of Zonta
International and the Zonta Club of the Joliet Area, and Rotary International and the Rotary
Club of Plainfield in support and partnership with the United Nations in achieving their goals.
Adopted this 21St day of October, 2019.
r-
z2
Mics .el P. Collins, Village President
24401 W Lockport Street Plainfield, IL 60544
Phc,nG i4 1 , i 6-7092 Fax(815)436-1950 Web www.plainfield :Lorr>
5
VILLAGE OF PLAINFIELD
MEETING MINUTES
OCTOBER 7, 2019
AT:VILLAGE HALL
BOARD PRESENT: M.COLLINS, B.WOJOWSKI, H.BENTON, M.BONUCHI, K.CALKINS,
C.LARSON, AND L.NEWTON. OTHERS PRESENT: B.MURPHY, VILLAGE
ADMINISTRATOR; J.HARVEY, ATTORNEY; M.GIBAS, VILLAGE CLERK; D.WOLD,
ENGINEER; R.JESSEN, PUBLIC IMPROVEMENTS SUPERINTENDENT; J.PROULX,
PLANNING DIRECTOR; L.SPIRES, BUILDING OFFICIAL; T.PLECKHAM, MANAGEMENT
SERVICES DIRECTOR; 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 30 persons in the audience.
PRESIDENTIAL COMMENTS
Trustee Larson moved to approve the re-appointments of David Schmidt, Debra Olsen, George Rapp,
and David Hagen to the Historic Preservation Commission for a three (3) year term expiring on
October 18, 2022. Second by Trustee Benton. Vote by roll call. Wojowski, yes; Benton, yes;
Bonuchi, yes; Calkins, yes; Larson, yes; Newton, yes. 6 yes, 0 no. Motion carried.
TRUSTEES COMMENTS
No Comments.
PUBLIC COMMENTS (3-5 minutes)
Rebecca Hooper, Representative Lauren Underwood’s Office, reviewed services provided by and
legislation supported by Congresswoman Underwood.
BUSINESS MEETING
1)APPROVAL OF AGENDA
Trustee Bonuchi moved to approve the Agenda. Second by Trustee Newton. Vote by roll call.
Wojowski, yes; Benton, yes; Bonuchi, yes; Calkins, yes; Larson, yes; Newton, yes. 6 yes, 0 no. Motion
carried.
2)CONSENT AGENDA
Trustee Bonuchi moved to approve the Consent Agenda to include:
a) Approval of the Minutes of the Board Meeting held on September 16, 2019 and
Strategic Planning Meeting held on October 2, 2019.
b)Bills Paid and Bills Payable Reports for October 7, 2019.
c)Authorize the payment in the amount of $88,723.78 to Tyler Technologies for the
Village’s ERP System Annual Software support and licensing.
d)Ordinance No. 3431, amending the Class “K” Liquor License to include manufactured
wine and increasing the number of Class “K” Liquor License to three (3) for Sable
Creek Winery to be located at 14912 S. Eastern Avenue, Unit 103.
e)Authorize final payment/change order number one to Seven Brothers painting in the
amount of $8,000.00.6
Village of Plainfield
Meeting Minutes – October 7, 2019
Page 2
Second by Trustee Larson. Vote by roll call. Wojowski, yes; Benton, yes; Bonuchi, yes; Calkins, yes;
Larson, yes; Newton, yes. 6 yes, 0 no. Motion carried.
3) 14415 S. MAPLE COURT FENCE VARIANCE (ZBA CASE #1849-080619.V)
Trustee Newton moved to adopt Ordinance No. 3422, granting approval of a variance to place a fence
in the corner side yard setback on the property commonly known as 14415 S. Maple Court, subject to
the stipulations noted in the staff report. Second by Trustee Wojowski. Vote by roll call. Wojowski,
yes; Benton, yes; Bonuchi, yes; Calkins, yes; Larson, no; Newton, yes. 5 yes, 1 no. Motion carried.
4) SANCTUARY PLAINFIELD, LLC (CASE NUMBER 1843-061219.SU)
Trustee Newton moved to adopt Ordinance No. 3423, granting approval for a banquet facility for the
property commonly known as the Sanctuary at 24216 W. Lockport Street. Second by Trustee
Benton.
Trustee Bonuchi expressed concern that the valet and parking will be unmanageable. Trustee Larson
expressed concern regarding the shuttles. Mayor Collins expressed concern regarding valet parking.
Vote by roll call. Wojowski, yes; Benton, yes; Bonuchi, no; Calkins, yes; Larson, no; Newton, yes.
4 yes, 2 no. Motion carried.
5)LEGENDARY ESCAPE GAMES - 15115 S. DES PLAINES ST. (CASE NUMBER
1851-083019.SU)
There was no discussion or action taken on this item.
6) 2019 SPOOKTACULAR
Trustee Larson moved to approve the 2019 Spooktacular Event and its associated closure of Lockport
Street to be held on Saturday, October 26, 2019 from 11:00 a.m. to 3:00 p.m. Second by Trustee
Wojowski. Vote by roll call. Wojowski, yes; Benton, yes; Bonuchi, yes; Calkins, yes; Larson, yes;
Newton, yes. 6 yes, 0 no. Motion carried.
7) CANNABIS RELATED ESTABLISHMENTS
Trustee Larson moved to adopt Ordinance No. 3434, prohibiting cannabis related establishments in
the Village of Plainfield. Second by Trustee Wojowski.
Trustee Larson expressed concern with enforcement. Trustee Wojowski stated that he supports
medical cannabis, but not recreational, and felt that the social costs outweigh the positives. Trustee
Benton indicated support for the cannabis legislation.
Vote by roll call. Wojowski, yes; Benton, no; Bonuchi, yes; Calkins, yes; Larson, yes; Newton, yes.
5 yes, 1 no. Motion carried.
ADMINISTRATOR'S REPORT
No Report.
MANAGEMENT SERVICES REPORT
No Report.
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Village of Plainfield
Meeting Minutes – October 7, 2019
Page 3
ENGINEER’S REPORT
No Report.
PLANNING DEPARTMENT REPORT
No Report.
BUILDING DEPARTMENT REPORT
No Report.
PUBLIC WORKS REPORT
Trustee Bonuchi moved to authorize the purchase of one (1) 2020 Ford F-550 aerial bucket truck
from Sutton Ford Inc., at a total cost not to exceed $160,000.00. Second by Trustee Wojowski. Vote
by roll call. Wojowski, yes; Benton, yes; Bonuchi, yes; Calkins, yes; Larson, yes; Newton, yes.
6 yes, 0 no. Motion carried.
Trustee Larson moved to authorize the purchase of two (2) 2020 Ford F-450 heavy duty dump trucks,
with snow removal equipment, from Rod Baker Ford Inc., at a cost not to exceed $170,000.00 for
both trucks. Second by Trustee Bonuchi. Vote by roll call. Wojowski, yes; Benton, yes; Bonuchi,
yes; Calkins, yes; Larson, yes; Newton, yes. 6 yes, 0 no. Motion carried.
Trustee Larson moved to adopt Ordinance No. 3435, authorizing the sale, or donation to the
Plainfield Fire Protection District, of personal property (vehicles and equipment) that are no longer
needed by the Village. Second by Trustee Bonuchi. Vote by roll call. Wojowski, yes; Benton, yes;
Bonuchi, yes; Calkins, yes; Larson, yes; Newton, yes. 6 yes, 0 no. Motion carried.
Trustee Bonuchi moved to authorize the following contractors to provide snow removal services, as
required, and accept the unit prices provided by Antrex, Inc, Winninger Excavating, Shreve Services,
Fazio Landscaping, Local Lawn Care & Landscaping, J & S Construction and Hanson Landscape &
Design, Inc. for the 2019 – 2020 winter season. Second by Trustee Larson. Vote by roll call.
Wojowski, yes; Benton, yes; Bonuchi, yes; Calkins, yes; Larson, yes; Newton, yes. 6 yes, 0 no.
Motion carried.
Trustee Bonuchi moved to authorize the Village President to execute a Master Engineering Services
Agreement with Baxter & Woodman, Inc. for engineering services required by the Village. Second
by Trustee Wojowski. Vote by roll call. Wojowski, yes; Benton, yes; Bonuchi, yes; Calkins, yes;
Larson, yes; Newton, yes. 6 yes, 0 no. Motion carried.
Trustee Larson moved to approve a Storm Water Management Plan as required by the Illinois
Environmental Protection Agency. Second by Trustee Wojowski. Vote by roll call. Wojowski, yes;
Benton, yes; Bonuchi, yes; Calkins, yes; Larson, yes; Newton, yes. 6 yes, 0 no. Motion carried.
Trustee Newton moved to adopt Resolution No.1774, a Resolution adopting a Qualification Based
Selection (QBS) Policy for Engineering and Design Related Consultant Services. Second by Trustee
Wojowski. Vote by roll call. Wojowski, yes; Benton, yes; Bonuchi, yes; Calkins, yes; Larson, yes;
Newton, yes. 6 yes, 0 no. Motion carried.
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Village of Plainfield
Meeting Minutes – October 7, 2019
Page 4
POLICE CHIEF’S REPORT
Trustee Wojowski moved to authorize the Village President to execute the CPAT Fiduciary
Agreement and the Federal Sharing Memorandum of Understanding. Second by Trustee Benton.
Vote by roll call. Wojowski, yes; Benton, yes; Bonuchi, yes; Calkins, yes; Larson, yes; Newton, yes.
6 yes, 0 no. Motion carried.
ATTORNEY’S REPORT
No Report.
Mayor Collins read the reminders.
Trustee Bonuchi moved to adjourn. Second by Trustee Calkins. Voice Vote. All in favor, 0 opposed.
Motion carried.
The meeting adjourned at 7:44 p.m.
Michelle Gibas, Village Clerk
9
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice Amount
10131 - BAXTER & WOODMAN 0207705 Edit 08/15/2019 10/21/2019 2,090.52
10131 - BAXTER & WOODMAN 0207137 Edit 07/19/2019 10/21/2019 390.00
12254 - TRACY, JOHNSON & WILSON 2020-00000681 Edit 07/17/2019 10/21/2019 126.75
Invoice Transactions 3 $2,607.27
10578 - INTERNAL REVENUE SERVICE 2020-00000659 Paid by Check # 121246 10/18/2019 10/18/2019 10/18/2019 46,671.29
Invoice Transactions 1 $46,671.29
10578 - INTERNAL REVENUE SERVICE 2020-00000659 Paid by Check # 121246 10/18/2019 10/18/2019 10/18/2019 26,726.40
Invoice Transactions 1 $26,726.40
10578 - INTERNAL REVENUE SERVICE 2020-00000659 Paid by Check # 121246 10/18/2019 10/18/2019 10/18/2019 6,350.26
Invoice Transactions 1 $6,350.26
10527 - ILL MUNICIPAL RETIREMENT REGULAR 2020-00000657 Paid by Check # 121244 10/18/2019 10/18/2019 10/18/2019 56,826.20
Invoice Transactions 1 $56,826.20
10949 - PLAINFIELD POLICE PEN ACCT#4236-
2308
2020-00000663 Paid by Check # 121250 10/18/2019 10/18/2019 10/18/2019 22,082.11
Invoice Transactions 1 $22,082.11
10315 - DIVERSIFIED INVESTMENT ADVISORS 2020-00000656 Paid by Check # 121243 10/18/2019 10/18/2019 10/18/2019 19,163.22
10774 - METLIFE 2020-00000660 Paid by Check # 121247 10/18/2019 10/18/2019 10/18/2019 473.86
11758 - VANTAGEPOINT TRANSFER AGENTS-
306593
2020-00000666 Paid by Check # 121253 10/18/2019 10/18/2019 10/18/2019 9,782.55
Invoice Transactions 3 $29,419.63
Account 0210.220 - Federal W/H Payable
FED INCOME TAX - Federal
Income Tax*
Account 0210.220 - Federal W/H Payable Totals
Account 0210.222 - FICA Payable
Northpointe
Willow Tree Farm
Willow Tree Farm
Account 0121.110 - Unbilled Receivable-Developer Totals
Accounts Payable by G/L Distribution Report
Invoice Due Date Range 10/08/19 - 10/21/19
Invoice Description
Fund 01 - General Fund
Account 0121.110 - Unbilled Receivable-Developer
Account 0210.238 - Police Pension W/H Payable
POL PEN - Police Pension
Annual*
Account 0210.238 - Police Pension W/H Payable Totals
Account 0210.241 - Deferred Comp. Plan
Account 0210.223 - Medicare W/H Payable Totals
Account 0210.237 - IMRF Payable
IMRF - Illinois Municipal
Retirement *
Account 0210.237 - IMRF Payable Totals
FED INCOME TAX - Federal
Income Tax*
Account 0210.222 - FICA Payable Totals
Account 0210.223 - Medicare W/H Payable
FED INCOME TAX - Federal
Income Tax*
Account 0210.242 - Union Dues
457-IPPFA-PCT - Deferred
Comp IPPFA*
457-METLIFE-PCT - Deferred
Comp Metlife
457-ICMA-FLAT - Deferred
Comp ICMA*
Account 0210.241 - Deferred Comp. Plan Totals
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Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
10778 - METROPOLITAN ALLIANCE OF POLICE 2020-00000661 Paid by Check # 121248 10/18/2019 10/18/2019 10/18/2019 1,656.00
Invoice Transactions 1 $1,656.00
11244 - UNITED WAY OF WILL COUNTY 2020-00000665 Paid by Check # 121252 10/18/2019 10/18/2019 10/18/2019 52.98
Invoice Transactions 1 $52.98
10030 - AFLAC 2020-00000655 Paid by Check # 121242 10/18/2019 10/18/2019 10/18/2019 768.99
Invoice Transactions 1 $768.99
10030 - AFLAC 2020-00000655 Paid by Check # 121242 10/18/2019 10/18/2019 10/18/2019 392.03
Invoice Transactions 1 $392.03
11124 - STATE DISBURSEMENT UNIT 2020-00000664 Paid by Check # 121251 10/18/2019 10/18/2019 10/18/2019 2,804.74
12714 - WILL COUNTY CIRCUIT CLERK'S
OFFICE
2020-00000668 Paid by Check # 121255 10/18/2019 10/18/2019 10/18/2019 471.77
Invoice Transactions 2 $3,276.51
11315 - WILL COUNTY GOVERNMENTAL
LEAGUE
2020-00000669 Paid by Check # 121256 10/18/2019 10/18/2019 10/18/2019 176.98
Invoice Transactions 1 $176.98
11266 - VILLAGE OF PLAINFIELD 2020-00000667 Paid by Check # 121254 10/18/2019 10/18/2019 10/18/2019 1,944.11
Invoice Transactions 1 $1,944.11
11315 - WILL COUNTY GOVERNMENTAL
LEAGUE
2020-00000669 Paid by Check # 121256 10/18/2019 10/18/2019 10/18/2019 677.86
Invoice Transactions 1 $677.86
10854 - NCPERS GROUP LIFE INS.2020-00000662 Paid by Check # 121249 10/18/2019 10/18/2019 10/18/2019 69.28
Invoice Transactions 1 $69.28
10175 - CARCARE TOWING 2020-00000675 Edit 09/30/2019 10/21/2019 375.00
Invoice Transactions 1 $375.00
10899 - OSWEGO SCHOOL DISTRICT 2020-00000642 Edit 09/25/2019 10/21/2019 88,237.00
Invoice Transactions 1 $88,237.00
UNITED WAY - United Way of
Will County
Account 0210.243 - United Way Donations Totals
Account 0210.244 - AFLAC Pre-Tax
AFLAC - PRETAX - AFLAC
Pretax*
MAP - Metropolitan Alliance of
Police
Account 0210.242 - Union Dues Totals
Account 0210.243 - United Way Donations
Account 0210.247 - Employee Insurance Benefit
EAP MO - Bensinger Dupont
EAP Monthly*
Account 0210.247 - Employee Insurance Benefit Totals
Account 0210.249 - Flex 125-FSA
Account 0210.246 - Child Support/Maintenance Assignment
CHILD SUPPORT - Child
Support Wage Assignment*
SPOUSAL SUP -
Spousal/Maintenance Support
Account 0210.246 - Child Support/Maintenance Assignment Totals
Account 0210.244 - AFLAC Pre-Tax Totals
Account 0210.245 - AFLAC Post-Tax
AFLAC - PRETAX - AFLAC
Pretax*
Account 0210.245 - AFLAC Post-Tax Totals
Account 0220.250 - Police Tow Fee
09/01/19 - 09/30/19 3 Tows
Account 0220.250 - Police Tow Fee Totals
Account 0221.101 - School Dist. Site Contri-Oswego
Account 0210.299 - Payroll Insurance Adjustment Totals
Account 0210.301 - Employee Life Insurance
SUP LIFE INS - NCPERS
Account 0210.301 - Employee Life Insurance Totals
FSA MED PT - Discovery
Benefits Medical*
Account 0210.249 - Flex 125-FSA Totals
Account 0210.299 - Payroll Insurance Adjustment
EAP MO - Bensinger Dupont
EAP Monthly*
3rd Qtr. 2019 Impact Fees
Account 0221.101 - School Dist. Site Contri-Oswego Totals
Run by Kristin Partyka on 10/17/2019 01:06:30 PM Page 2 of 24
11
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
10943 - PLAINFIELD FIRE PROTECTION DIST.2020-00000643 Edit 09/25/2019 10/21/2019 16,050.00
Invoice Transactions 1 $16,050.00
10897 - OSWEGO FIRE PROTECTION DISTRICT 2020-00000644 Edit 09/25/2019 10/21/2019 600.00
Invoice Transactions 1 $600.00
12593 - OSWEGOLAND PARK DISTRICT 2020-00000645 Edit 09/25/2019 10/21/2019 4,914.00
Invoice Transactions 1 $4,914.00
10898 - OSWEGO PUBLIC LIBRARY DIST.2020-00000646 Edit 09/25/2019 10/21/2019 680.00
Invoice Transactions 1 $680.00
10951 - PLAINFIELD PUBLIC LIBRARY 2020-00000647 Edit 10/11/2019 10/21/2019 4,555.50
Invoice Transactions 1 $4,555.50
11280 - WASTE MANAGEMENT 3147697-2009-0 Edit 09/30/2019 10/21/2019 16,519.86
11280 - WASTE MANAGEMENT 5976116-2007-6 Edit 09/30/2019 10/21/2019 325,729.32
Invoice Transactions 2 $342,249.18
Invoice Transactions 2 $342,249.18
10519 - IIMC 2020-00000672 Edit 09/23/2019 10/21/2019 210.00
Invoice Transactions 1 $210.00
10237 - COMCAST 2020-00000627 Paid by Check # 121233 09/28/2019 10/10/2019 10/11/2019 34.65
12238 - LEWIS G. BENDER 2020-00000673 Edit 10/04/2019 10/21/2019 2,638.43
12734 - TAI GINSBERG & ASSOCIATES 1327 Edit 10/13/2019 10/21/2019 8,263.44
12820 - 7-ELEVEN #33859 2020-00000670 Edit 10/09/2019 10/21/2019 73.55
Invoice Transactions 4 $11,010.07
Invoice Transactions 5 $11,220.07
10312 - DISCOVERY BENEFITS 0001063196-IN Edit 09/30/2019 10/21/2019 119.00
Invoice Transactions 1 $119.00
Account 0223.100 - Park Dist. Impact Fee-Oswego
3rd Qtr. 2019 Impact Fees
Account 0223.100 - Park Dist. Impact Fee-Oswego Totals
Account 0224.100 - Library Dist. Impact Fee-Oswego
Account 0222.000 - Fire Dist. Impact Fee Totals
Account 0222.100 - Fire Dist. Impact Fee-Oswego
3rd Qtr. 2019 Impact Fees
Account 0222.100 - Fire Dist. Impact Fee-Oswego Totals
Account 0222.000 - Fire Dist. Impact Fee
3rd Qtr. 2019 Impact Fees
September 2019
September 2019
Account 8100 - Fees to Refuse Hauler Totals
Division 00 - Non-Divisional Totals
Account 0450.454 - Replacement Tax-Library Totals
Unit 04 - Administration/Finance
Division 00 - Non-Divisional
Account 8100 - Fees to Refuse Hauler
3rd Qtr. 2019 Impact Fees
Account 0224.100 - Library Dist. Impact Fee-Oswego Totals
Account 0450.454 - Replacement Tax-Library
Replacement Tax
Account 8070 - Public Relations Totals
Division 01 - Legislative Program Totals
Division 02 - Administration Program
Account 8070 - Public Relations
Acct. 8771010010001526 Oct.
2019
Strategic Planning
September 2019
Coffee With the Mayor
Division 01 - Legislative Program
Account 5015 - Dues & Subscriptions
Annual Membership
Account 5015 - Dues & Subscriptions Totals
Account 2020 - Employee Insurance
Employee Insurance
Account 2020 - Employee Insurance Totals
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Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
10391 - FIRST NONPROFIT UNEMPLOYMENT
PROGRAM
4th QTR. 2019 Edit 10/01/2019 10/21/2019 767.04
Invoice Transactions 1 $767.04
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 112.40
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 44.91
Invoice Transactions 2 $157.31
11938 - PITNEY BOWES, INC. 2020-00000632 Paid by EFT # 1057 10/10/2019 10/10/2019 10/10/2019 21.25
Invoice Transactions 1 $21.25
12201 - VANCO SERVICES 00010086601 Paid by EFT # 1047 10/01/2019 10/15/2019 10/15/2019 188.58
11192 - THIRD MILLENNIUM ASSOCIATES, INC.23985 Edit 09/30/2019 10/21/2019 933.82
Invoice Transactions 2 $1,122.40
Invoice Transactions 7 $2,187.00
10767 - MENARDS INC. # 3182 59060 Edit 08/28/2019 10/21/2019 5.98
Invoice Transactions 1 $5.98
12610 - COSMOPOLITAN CLEANING &
MAINTENANCE
8632 Edit 09/18/2019 10/21/2019 2,375.00
12610 - COSMOPOLITAN CLEANING &
MAINTENANCE
8633 Edit 10/14/2019 10/21/2019 2,375.00
12540 - FITNESS EXPRESS INC 15837 Edit 09/16/2019 10/21/2019 115.00
Invoice Transactions 3 $4,865.00
Invoice Transactions 4 $4,870.98
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 56.20
Invoice Transactions 1 $56.20
Invoice Transactions 1 $56.20
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 122.40
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 96.94
Invoice Transactions 2 $219.34
Acct. 485081837-00002
Account 4005 - Cellular Phones/Pagers Totals
Account 5005 - Office Supplies/Postage
VH Postage
Unemployment Insurance
Account 3015 - IL Unemployment Insurance Totals
Account 4005 - Cellular Phones/Pagers
Acct. 485081837-00001
Account 3015 - IL Unemployment Insurance
Account 5000 - Building Supplies
Building Maintenance Supplies
Account 5000 - Building Supplies Totals
Account 8135 - Contractual Services
Account 8135 - Contractual Services Totals
Division 02 - Administration Program Totals
Division 04 - Facility Management Program
Account 5005 - Office Supplies/Postage Totals
Account 8135 - Contractual Services
September 2019
October 2019
Account 4005 - Cellular Phones/Pagers Totals
Division 06 - Human Resources Program Totals
Division 08 - IT Program
Division 04 - Facility Management Program Totals
Division 06 - Human Resources Program
Account 4005 - Cellular Phones/Pagers
Acct. 485081837-00001
September 2019
October 2019
Preventative Maintenance
Account 8135 - Contractual Services Totals
Account 8030 - Server/Network Supplies
Account 4005 - Cellular Phones/Pagers
Acct. 485081837-00001
Acct. 485081837-00002
Account 4005 - Cellular Phones/Pagers Totals
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Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 1,999.98
Invoice Transactions 1 $1,999.98
12535 - TYLER TECHNOLOGIES, INC 045-274740 Paid by Check # 121217 09/01/2019 10/08/2019 10/08/2019 88,723.78
10190 - CDW GOVERNMENT, INC.VCP5174 Edit 09/26/2019 10/21/2019 2,475.70
Invoice Transactions 2 $91,199.48
Invoice Transactions 5 $93,418.80
Invoice Transactions 24 $454,002.23
12137 - ILLINOIS LEAP 2019-10 Paid by Check # 121235 10/08/2019 10/10/2019 10/11/2019 52.00
Invoice Transactions 1 $52.00
10391 - FIRST NONPROFIT UNEMPLOYMENT
PROGRAM
4th QTR. 2019 Edit 10/01/2019 10/21/2019 4,003.23
Invoice Transactions 1 $4,003.23
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 56.20
Invoice Transactions 1 $56.20
11938 - PITNEY BOWES, INC. 2020-00000632 Paid by EFT # 1057 10/10/2019 10/10/2019 10/10/2019 21.25
Invoice Transactions 1 $21.25
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 34.94
Invoice Transactions 1 $34.94
10526 - ILL ASSOCIATION OF CHIEFS OF
POLICE
4907 Edit 10/01/2019 10/21/2019 220.00
Invoice Transactions 1 $220.00
10608 - JCM UNIFORMS 759475 Edit 09/30/2019 10/21/2019 45.00
Invoice Transactions 1 $45.00
10924 - PETTY CASH - PD 8201 Paid by Check # 121238 10/08/2019 10/10/2019 10/11/2019 98.22
10237 - COMCAST 2020-00000627 Paid by Check # 121233 09/28/2019 10/10/2019 10/11/2019 9.46
10265 - CRESCENT ELECTRIC SUPPLY CO.S506995637.001 Edit 09/16/2019 10/21/2019 277.95
10265 - CRESCENT ELECTRIC SUPPLY CO.S506993552.001 Edit 09/12/2019 10/21/2019 133.85
Software Licensing - Board
Approved 10/07/2019
Software Licensing
Account 8031 - Software Licensing/Renewals Totals
Division 08 - IT Program Totals
Acct. 485081837-00001
Account 8030 - Server/Network Supplies Totals
Account 8031 - Software Licensing/Renewals
Account 3015 - IL Unemployment Insurance Totals
Account 4005 - Cellular Phones/Pagers
Acct. 485081837-00001
Account 4005 - Cellular Phones/Pagers Totals
Bosses Day Luncheon
Account 3000 - Travel/Training Totals
Account 3015 - IL Unemployment Insurance
Unemployment Insurance
Unit 04 - Administration/Finance Totals
Unit 05 - Police Department
Division 02 - Administration Program
Account 3000 - Travel/Training
Account 5015 - Dues & Subscriptions Totals
Account 5095 - Uniforms/Clothing
Konopek
Account 5095 - Uniforms/Clothing Totals
Acct. 485081837-00002
Account 5010 - Replacement Supplies Totals
Account 5015 - Dues & Subscriptions
2020 Membership - Konopek
Account 5005 - Office Supplies/Postage
VH Postage
Account 5005 - Office Supplies/Postage Totals
Account 5010 - Replacement Supplies
Account 8040 - Custodian
Kitchen Supplies
Acct. 8771010010001526 Oct.
2019
PD Lighting
PD Lighting
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14
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
10585 - INTERSTATE ALL BATTERY CENTER 1915201025211 Edit 08/14/2019 10/21/2019 179.98
11750 - MECHANICAL INC CHI144037C Edit 09/25/2019 10/21/2019 2,392.59
10767 - MENARDS INC. # 3182 60310 Edit 09/20/2019 10/21/2019 23.31
10767 - MENARDS INC. # 3182 60304 Edit 09/20/2019 10/21/2019 5.07
10767 - MENARDS INC. # 3182 60841 Edit 09/30/2019 10/21/2019 29.99
Invoice Transactions 9 $3,150.42
Invoice Transactions 16 $7,583.04
10924 - PETTY CASH - PD 8194 Paid by Check # 121238 09/30/2019 10/10/2019 10/11/2019 30.00
10924 - PETTY CASH - PD 8200 Paid by Check # 121238 10/04/2019 10/10/2019 10/11/2019 20.00
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 44.96
12764 - ROBLES, RICARDO 2020-00000689 Edit 10/08/2019 10/21/2019 30.00
12932 - BRANDON FOX 2020-00000690 Edit 10/05/2019 10/21/2019 30.00
11520 - AMANDA FELGENHAUER 2020-00000691 Edit 09/26/2019 10/21/2019 30.00
12914 - IL EMERGENCY NURSES ASSOCIATION 24 Edit 08/16/2019 10/21/2019 25.00
Invoice Transactions 7 $209.96
11262 - VERIZON WIRELESS 9838552439 Paid by Check # 121241 09/21/2019 10/10/2019 10/11/2019 1,889.50
12677 - TECHNOLOGY MANAGEMENT
REVOLVING FUND
T2005338 Edit 09/16/2019 10/21/2019 486.97
Invoice Transactions 2 $2,376.47
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 398.31
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 70.95
Invoice Transactions 2 $469.26
10379 - FEDERAL EXPRESS 6-721-32852 Edit 08/28/2019 10/21/2019 20.98
Invoice Transactions 1 $20.98
10526 - ILL ASSOCIATION OF CHIEFS OF
POLICE
4451 Edit 10/01/2019 10/21/2019 95.00
10526 - ILL ASSOCIATION OF CHIEFS OF
POLICE
5138 Edit 10/01/2019 10/21/2019 110.00
11235 - U.S. IDENTIFICATION MANUAL 198962 Edit 10/01/2019 10/21/2019 82.50
Account 8040 - Custodian Totals
Division 02 - Administration Program Totals
Division 51 - Police Operations
12 V Batteries
September 2019
Supplies
Supplies
Supplies
Breath Alcohol Testing Training
Entomological Evidence
Training
Training
Account 3000 - Travel/Training Totals
Account 3000 - Travel/Training
Per Diem - Anderson
Will County Chief's Meeting-
Novak
Acct. 485081837-00002
Breath Alcohol Testing Training
Account 5005 - Office Supplies/Postage
Postage
Account 5005 - Office Supplies/Postage Totals
Account 5015 - Dues & Subscriptions
Account 4005 - Cellular Phones/Pagers
Acct. 485081837-00001
Acct. 485081837-00002
Account 4005 - Cellular Phones/Pagers Totals
Account 4000 - Telephone/Internet
Acct. 485081837-00003
Phones
Account 4000 - Telephone/Internet Totals
2020 Membership - Novak
2020 Membership - Munson
2020 Manual Update Service
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15
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
Invoice Transactions 3 $287.50
10924 - PETTY CASH - PD 8191 Paid by Check # 121238 09/23/2019 10/10/2019 10/11/2019 10.00
12679 - PLAINFIELD GAS N WASH PLAINFIELD
LLC
2020-00000688 Edit 10/01/2019 10/21/2019 330.00
10226 - CLEAN IMAGE CAR WASH 5753 Edit 10/01/2019 10/21/2019 24.00
Invoice Transactions 3 $364.00
12931 - FULL CIRCLE K9 SOLUTIONS INC.2020-00000686 Edit 05/03/2019 10/21/2019 220.00
Invoice Transactions 1 $220.00
10413 - GALLS INC.013756346 Edit 09/19/2019 10/21/2019 143.96
10608 - JCM UNIFORMS 759889 Edit 10/04/2019 10/21/2019 95.90
10608 - JCM UNIFORMS 759839 Edit 10/04/2019 10/21/2019 35.00
10608 - JCM UNIFORMS 759838 Edit 10/04/2019 10/21/2019 30.00
10997 - RAY O'HERRON CO., INC.1952964-IN Edit 09/25/2019 10/21/2019 430.19
10997 - RAY O'HERRON CO., INC.1953099-IN Edit 09/25/2019 10/21/2019 89.25
10997 - RAY O'HERRON CO., INC.1955010-IN Edit 10/04/2019 10/21/2019 758.40
10997 - RAY O'HERRON CO., INC.1955013-IN Edit 10/04/2019 10/21/2019 758.40
10997 - RAY O'HERRON CO., INC.1952963-IN Edit 09/25/2019 10/21/2019 532.39
10997 - RAY O'HERRON CO., INC.1954693-IN Edit 10/03/2019 10/21/2019 16.99
10997 - RAY O'HERRON CO., INC.1953249-IN Edit 09/26/2019 10/21/2019 86.30
10997 - RAY O'HERRON CO., INC.1954694-IN Edit 10/03/2019 10/21/2019 648.35
Invoice Transactions 12 $3,625.13
10924 - PETTY CASH - PD 8193 Paid by Check # 121238 09/30/2019 10/10/2019 10/11/2019 40.00
12522 - PROGRESS PROMOTIONAL PRODUCTS
CO
127056 Edit 10/08/2019 10/21/2019 999.92
Invoice Transactions 2 $1,039.92
11689 - FMP 53-334123 Edit 07/11/2019 10/21/2019 34.11
11689 - FMP 53-342172 Edit 09/24/2019 10/21/2019 (20.73)
10585 - INTERSTATE ALL BATTERY CENTER 1915201025727 Edit 10/04/2019 10/21/2019 5.99
11020 - ROD BAKER FORD SALES, INC 179969 Edit 09/30/2019 10/21/2019 20.80
11020 - ROD BAKER FORD SALES, INC 180009 Edit 10/01/2019 10/21/2019 156.14
11020 - ROD BAKER FORD SALES, INC 179971 Edit 09/30/2019 10/21/2019 395.64
Account 5020 - Gas/Oil/Mileage/Carwash
M-44
September 2019
September 2019
Account 5020 - Gas/Oil/Mileage/Carwash Totals
Account 5015 - Dues & Subscriptions Totals
M. Siegel
Doornbosch
Martin
Felgenhauer
Passi
Account 5068 - K-9 Unit
Caliendo-Tracking Workshop
Account 5068 - K-9 Unit Totals
Account 5095 - Uniforms/Clothing
IRSW RR Detail-Pizza
Traffic Program
Account 5115.001 - Traffic Programs Totals
Account 8060 - Vehicle Maintenance
Kaus
Uniforms
Account 5095 - Uniforms/Clothing Totals
Account 5115.001 - Traffic Programs
M. Marzetta
Zigterman
Lepic
Passi
Uniforms
M15
Vehicle Maintenance
M31
M-17
Vehicle Maintenance
M15
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Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
11119 - STANDARD INDUSTRIAL & AUTO
EQUIP. INC.
WO-4290 Edit 06/21/2019 10/21/2019 254.25
Invoice Transactions 7 $846.20
10018 - ACE HARDWARE KIN-KO STORES, INC 634230 Edit 10/05/2019 10/21/2019 7.20
Invoice Transactions 1 $7.20
11291 - WESCOM 112019-14 Edit 09/30/2019 10/21/2019 50,118.42
Invoice Transactions 1 $50,118.42
Invoice Transactions 42 $59,585.04
10924 - PETTY CASH - PD 8199 Paid by Check # 121238 10/04/2019 10/10/2019 10/11/2019 15.00
10880 - JENNIFER MYERS 2020-00000678 Edit 10/11/2019 10/21/2019 259.39
Invoice Transactions 2 $274.39
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 562.62
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 311.03
Invoice Transactions 2 $873.65
12930 - INTERNATIONAL ASSN. FOR
IDENTIFICATION
2020-00000687 Edit 10/09/2019 10/21/2019 80.00
Invoice Transactions 1 $80.00
10226 - CLEAN IMAGE CAR WASH 5753 Edit 10/01/2019 10/21/2019 6.00
Invoice Transactions 1 $6.00
10997 - RAY O'HERRON CO., INC.1955011-IN Edit 10/04/2019 10/21/2019 758.40
Invoice Transactions 1 $758.40
10924 - PETTY CASH - PD 8198 Paid by Check # 121238 10/03/2019 10/10/2019 10/11/2019 15.93
Invoice Transactions 1 $15.93
11020 - ROD BAKER FORD SALES, INC 179969 Edit 09/30/2019 10/21/2019 7.20
Invoice Transactions 1 $7.20
Invoice Transactions 9 $2,015.57
Bike Unit
Account 8069 - Bike Unit Totals
Account 8265 - Contractual Services-Wescom
November 2019
Car & Truck Lift
Account 8060 - Vehicle Maintenance Totals
Account 8069 - Bike Unit
Account 4005 - Cellular Phones/Pagers
Acct. 485081837-00001
Acct. 485081837-00002
Account 4005 - Cellular Phones/Pagers Totals
Account 3000 - Travel/Training
Per Diem - Beam
Northwestern Univ. Center for
Public Safety
Account 3000 - Travel/Training Totals
Account 8265 - Contractual Services-Wescom Totals
Division 51 - Police Operations Totals
Division 52 - Police Administration
Account 5095 - Uniforms/Clothing Totals
Account 5115.004 - Community Programs-Explorer Program
Prox Card Covers
Account 5115.004 - Community Programs-Explorer Program Totals
September 2019
Account 5020 - Gas/Oil/Mileage/Carwash Totals
Account 5095 - Uniforms/Clothing
Uniforms
Account 5015 - Dues & Subscriptions
2020 Membership
Account 5015 - Dues & Subscriptions Totals
Account 5020 - Gas/Oil/Mileage/Carwash
Division 54 - Seizure/Forfeiture
Account 5012.030 - Asset Seizure/Forfeture-Federal (DOJ Equitable Share)
Account 8060 - Vehicle Maintenance
Vehicle Maintenance
Account 8060 - Vehicle Maintenance Totals
Division 52 - Police Administration Totals
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Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
11075 - SHOREWOOD HOME & AUTO, INC.01-151739 Edit 10/07/2019 10/21/2019 1,199.99
Invoice Transactions 1 $1,199.99
Invoice Transactions 1 $1,199.99
12137 - ILLINOIS LEAP 2019-10 Paid by Check # 121235 10/08/2019 10/10/2019 10/11/2019 52.00
10924 - PETTY CASH - PD 8192 Paid by Check # 121238 09/26/2019 10/10/2019 10/11/2019 30.00
10924 - PETTY CASH - PD 8196 Paid by Check # 121238 10/01/2019 10/10/2019 10/11/2019 30.00
11071 - STEVEN SHERVINO 2020-00000696 Edit 09/20/2019 10/21/2019 30.00
10645 - BRETT KEAG 2020-00000697 Edit 10/07/2019 10/21/2019 30.00
10150 - MIKE BOLING 2020-00000693 Edit 10/14/2019 10/21/2019 200.00
12684 - FLOOD, ANNAMARIE 2020-00000692 Edit 09/16/2019 10/21/2019 57.30
Invoice Transactions 7 $429.30
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 149.67
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 72.95
Invoice Transactions 2 $222.62
10924 - PETTY CASH - PD 8195 Paid by Check # 121238 10/01/2019 10/10/2019 10/11/2019 65.08
Invoice Transactions 1 $65.08
10526 - ILL ASSOCIATION OF CHIEFS OF
POLICE
4452 Edit 10/01/2019 10/21/2019 95.00
Invoice Transactions 1 $95.00
10767 - MENARDS INC. # 3182 61096 Edit 10/04/2019 10/21/2019 94.64
12522 - PROGRESS PROMOTIONAL PRODUCTS
CO
127060 Edit 10/04/2019 10/21/2019 607.05
Invoice Transactions 2 $701.69
11291 - WESCOM 112019-14 Edit 09/30/2019 10/21/2019 1,353.82
Invoice Transactions 1 $1,353.82
12536 - ILLINOIS SECRETARY OF STATE 2020-00000629 Paid by Check # 121236 10/08/2019 10/10/2019 10/11/2019 101.00
11020 - ROD BAKER FORD SALES, INC 179969 Edit 09/30/2019 10/21/2019 4.30
11020 - ROD BAKER FORD SALES, INC 179869 Edit 09/26/2019 10/21/2019 127.98
Division 54 - Seizure/Forfeiture Totals
Division 56 - Community Services
Account 3000 - Travel/Training
Bosses Day Luncheon
Polaris Ranger
Account 5012.030 - Asset Seizure/Forfeture-Federal (DOJ Equitable Share) Totals
LEAP Conference
Account 3000 - Travel/Training Totals
Account 4005 - Cellular Phones/Pagers
Acct. 485081837-00001
Per Diem - Keag
Per Diem - Shervino
Crime Free Multi-Housing
Training
Crime Free Multi-Housing
Training
Vehicle Dynamics Training
Account 5115.002 - Community Programs
Community Programs
Spooktacular
Account 5115.002 - Community Programs Totals
Account 5005 - Office Supplies/Postage Totals
Account 5015 - Dues & Subscriptions
2020 Membership - Ruggles
Account 5015 - Dues & Subscriptions Totals
Acct. 485081837-00002
Account 4005 - Cellular Phones/Pagers Totals
Account 5005 - Office Supplies/Postage
Laser Remotes
M-196
Vehicle Maintenance
M506
Account 8003 - Radio Maintenance
November 2019
Account 8003 - Radio Maintenance Totals
Account 8060 - Vehicle Maintenance
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Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
11689 - FMP 53-342343 Edit 09/25/2019 10/21/2019 86.51
Invoice Transactions 4 $319.79
10263 - CREATIVE PRODUCT SOURCING, INC 128417 Edit 09/25/2019 10/21/2019 609.78
Invoice Transactions 1 $609.78
11378 - JEFF COOK 2020-00000641 Edit 10/09/2019 10/21/2019 455.00
Invoice Transactions 1 $455.00
Invoice Transactions 20 $4,252.08
10379 - FEDERAL EXPRESS 6-622-08251 Edit 07/24/2019 10/21/2019 41.02
Invoice Transactions 1 $41.02
11353 - PUSCAS, VICTOR 178 Edit 09/27/2019 10/21/2019 300.00
Invoice Transactions 1 $300.00
Invoice Transactions 2 $341.02
10883 - ANTHONY NOVAK 2020-00000631 Paid by Check # 121237 10/09/2019 10/10/2019 10/11/2019 124.89
10924 - PETTY CASH - PD 8197 Paid by Check # 121238 10/03/2019 10/10/2019 10/11/2019 4.38
10924 - PETTY CASH - PD 8202 Paid by Check # 121238 10/08/2019 10/10/2019 10/11/2019 39.16
12075 - UNIVERSITY OF IL AT CHICAGO (UIC)H0544 Edit 10/03/2019 10/21/2019 575.00
10175 - CARCARE TOWING 19-0918-30186 Edit 10/08/2019 10/21/2019 125.00
12691 - CITY OF CREST HILL 12 Edit 10/01/2019 10/21/2019 966.14
Invoice Transactions 6 $1,834.57
Invoice Transactions 6 $1,834.57
Invoice Transactions 96 $76,811.31
10237 - COMCAST 2020-00000627 Paid by Check # 121233 09/28/2019 10/10/2019 10/11/2019 151.85
10825 - MOTOROLA SOLUTIONS 452748302019 Edit 10/01/2019 10/21/2019 10.00
Invoice Transactions 2 $161.85
Account 8245 - D.A.R.E. Program
D.A.R.E.
Account 8245 - D.A.R.E. Program Totals
M506
Account 8060 - Vehicle Maintenance Totals
Account 8065 - Legal Fees
Legal Fees
Account 8065 - Legal Fees Totals
Division 57 - Court Services Totals
Division 57 - Court Services
Account 5005 - Office Supplies/Postage
Postage
Account 5005 - Office Supplies/Postage Totals
Account 8246 - Shop with a Cop
Shop with a Cop Raffle (Bulls
Tickets)
Account 8246 - Shop with a Cop Totals
Division 56 - Community Services Totals
Division 93 - Contingencies Totals
Unit 05 - Police Department Totals
Unit 07 - PEMA
Case #'s 18-11742, 12932,
11644
Tow-Contingencies
Homecoming Parade
Account 9300 - Contingencies Totals
Division 93 - Contingencies
Account 9300 - Contingencies
Spooktacular Candy
Sympathy Card
Allen & J. Cooks Anniversary
Account 4005 - Cellular Phones/Pagers
Division 07 - PEMA Program
Account 4000 - Telephone/Internet
Acct. 8771010010001526 Oct.
2019
October 2019
Account 4000 - Telephone/Internet Totals
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Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 44.96
Invoice Transactions 1 $44.96
11995 - FLEETPRIDE 35888570 Edit 09/18/2019 10/21/2019 193.18
Invoice Transactions 1 $193.18
Invoice Transactions 4 $399.99
Invoice Transactions 4 $399.99
10638 - RICK KACZANKO 2020-00000685 Edit 10/09/2019 10/21/2019 8.00
Invoice Transactions 1 $8.00
10391 - FIRST NONPROFIT UNEMPLOYMENT
PROGRAM
4th QTR. 2019 Edit 10/01/2019 10/21/2019 1,069.28
Invoice Transactions 1 $1,069.28
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 534.16
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 157.98
Invoice Transactions 2 $692.14
10379 - FEDERAL EXPRESS 6-748-63521 Edit 09/25/2019 10/21/2019 43.57
Invoice Transactions 1 $43.57
12929 - ANDREW WOJNAROWSKI 2020-00000654 Edit 09/20/2019 10/21/2019 50.00
11393 - BRIAN FAHNSTROM 2020-00000680 Edit 10/14/2019 10/21/2019 120.00
Invoice Transactions 2 $170.00
10638 - RICK KACZANKO 2020-00000685 Edit 10/09/2019 10/21/2019 60.32
Invoice Transactions 1 $60.32
10249 - CONRAD CO.102016739 Edit 09/18/2019 10/21/2019 34.27
12540 - FITNESS EXPRESS INC 15838 Edit 09/16/2019 10/21/2019 145.00
10437 - GRAINGER 9296647184 Edit 09/18/2019 10/21/2019 97.85
10437 - GRAINGER 9287679014 Edit 09/10/2019 10/21/2019 23.66
10437 - GRAINGER 9303983507 Edit 09/25/2019 10/21/2019 35.49
10437 - GRAINGER 9288791743 Edit 09/11/2019 10/21/2019 174.71
Acct. 485081837-00002
Account 4005 - Cellular Phones/Pagers Totals
Account 8060 - Vehicle Maintenance
Mileage and WiFi Fee
Account 3000 - Travel/Training Totals
Account 3015 - IL Unemployment Insurance
Unemployment Insurance
Unit 07 - PEMA Totals
Unit 08 - Street Department
Division 02 - Administration Program
Account 3000 - Travel/Training
P88
Account 8060 - Vehicle Maintenance Totals
Division 07 - PEMA Program Totals
Account 5015 - Dues & Subscriptions
CDL License
Arborist Recertification
Account 5015 - Dues & Subscriptions Totals
Account 4005 - Cellular Phones/Pagers Totals
Account 5005 - Office Supplies/Postage
Office Supplies
Account 5005 - Office Supplies/Postage Totals
Account 3015 - IL Unemployment Insurance Totals
Account 4005 - Cellular Phones/Pagers
Acct. 485081837-00001
Acct. 485081837-00002
Vacuum Tune Ups
Preventative Maintenance PW
Facility Tools
MSDS Sheets
MSDS Sheets
Account 5020 - Gas/Oil/Mileage/Carwash
Mileage and WiFi Fee
Account 5020 - Gas/Oil/Mileage/Carwash Totals
Account 8020 - Building Maintenance
North & South Wash Bays
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Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
12219 - HIGH PSI LTD 64369 Edit 09/03/2019 10/21/2019 333.30
10767 - MENARDS INC. # 3182 60573 Edit 09/25/2019 10/21/2019 7.99
10767 - MENARDS INC. # 3182 60256 Edit 09/19/2019 10/21/2019 7.96
10767 - MENARDS INC. # 3182 59019 Edit 08/27/2019 10/21/2019 11.99
10767 - MENARDS INC. # 3182 59118 Edit 08/29/2019 10/21/2019 7.16
10767 - MENARDS INC. # 3182 59909 Edit 09/13/2019 10/21/2019 9.92
10767 - MENARDS INC. # 3182 59819 Edit 09/11/2019 10/21/2019 6.77
Invoice Transactions 13 $896.07
Invoice Transactions 21 $2,939.38
10238 - COMED 2020-00000636 Edit 09/17/2019 10/21/2019 363.32
10238 - COMED 2020-00000637 Edit 09/18/2019 10/21/2019 62.75
10238 - COMED 2020-00000638 Edit 09/18/2019 10/21/2019 70.00
10238 - COMED 2020-00000639 Edit 09/19/2019 10/21/2019 7.09
10238 - COMED 2020-00000701 Edit 09/19/2019 10/21/2019 87.35
11969 - CONSTELLATION NEW ENERGY, INC 15742726301 Edit 09/28/2019 10/21/2019 14,877.25
11969 - CONSTELLATION NEW ENERGY, INC 15762487501 Edit 09/30/2019 10/21/2019 393.34
10868 - NICOR 2020-00000698 Edit 09/19/2019 10/21/2019 87.35
Invoice Transactions 8 $15,948.45
10000 - 1ST AYD CORPORATION PSI306981 Edit 09/23/2019 10/21/2019 77.94
10018 - ACE HARDWARE KIN-KO STORES, INC 634183 Edit 09/19/2019 10/21/2019 54.17
10185 - CASE LOTS INC.12143 Edit 09/19/2019 10/21/2019 290.00
12246 - CHEMSTATION CHICAGO LLC 70052010 Edit 09/04/2019 10/21/2019 256.46
10437 - GRAINGER 9275478494 Edit 08/27/2019 10/21/2019 114.02
10767 - MENARDS INC. # 3182 59852 Edit 09/12/2019 10/21/2019 11.99
10767 - MENARDS INC. # 3182 59035 Edit 08/27/2019 10/21/2019 14.47
12542 - SITEONE LANDSCAPE SUPPLY, LLC 94736471-001 Edit 09/23/2019 10/21/2019 29.93
12542 - SITEONE LANDSCAPE SUPPLY, LLC 94507188-001 Edit 09/13/2019 10/21/2019 45.00
Invoice Transactions 9 $893.98
10767 - MENARDS INC. # 3182 60519 Edit 09/24/2019 10/21/2019 60.42
10953 - PLAINFIELD SIGNS, INC.17034 Edit 09/13/2019 10/21/2019 53.75
Building Maintenance
Building Maintenance
Building Maintenance
Account 8020 - Building Maintenance Totals
New Pump North Wash Bay
Building Maintenance
Building Maintenance
Building Maintenance
Acct. 2089129057
Acct. 0238143078
Acct. 0721078039
Acct. 1101143016
Acct. 7301262-53153
Division 02 - Administration Program Totals
Division 60 - Street Maintenance Program
Account 4015 - Electricity/Gas
Acct. 0768154178
Supplies
Supplies
Supplies
Truck Wash
Supplies
Acct. 7299263-52952
Acct. 1101143016
Account 4015 - Electricity/Gas Totals
Account 5040 - Supplies/Hardware
Account 5055 - Street Sign Maintenance
Street Sign Maintenance
Street Sign Maintenance
Supplies
Supplies
Supplies
Supplies
Account 5040 - Supplies/Hardware Totals
Run by Kristin Partyka on 10/17/2019 01:06:30 PM Page 12 of 24
21
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
11207 - TRAFFIC CONTROL & PROTECTION INC 102095 Edit 09/11/2019 10/21/2019 294.40
11207 - TRAFFIC CONTROL & PROTECTION INC 102093 Edit 09/12/2019 10/21/2019 1,635.00
11207 - TRAFFIC CONTROL & PROTECTION INC 102094 Edit 09/12/2019 10/21/2019 1,058.25
Invoice Transactions 5 $3,101.82
12929 - ANDREW WOJNAROWSKI 2020-00000674 Edit 09/27/2019 10/21/2019 108.00
10218 - CINTAS CORPORATION #344 4029504445 Edit 09/05/2019 10/21/2019 64.00
10218 - CINTAS CORPORATION #344 4030100568 Edit 09/12/2019 10/21/2019 62.50
10218 - CINTAS CORPORATION #344 4030618810 Edit 09/19/2019 10/21/2019 62.50
10218 - CINTAS CORPORATION #344 4031138368 Edit 09/26/2019 10/21/2019 62.50
Invoice Transactions 5 $359.50
11689 - FMP 53-334123 Edit 07/11/2019 10/21/2019 34.11
10421 - GENUINE PARTS COMPANY 1236-931962 Edit 09/23/2019 10/21/2019 5.98
11119 - STANDARD INDUSTRIAL & AUTO
EQUIP. INC.
WO-4290 Edit 06/21/2019 10/21/2019 254.25
Invoice Transactions 3 $294.34
10767 - MENARDS INC. # 3182 60596 Edit 09/25/2019 10/21/2019 43.92
Invoice Transactions 1 $43.92
11596 - ILLINOIS LANDSCAPE SUPPLY, LLC 234743 Edit 09/19/2019 10/21/2019 87.00
11596 - ILLINOIS LANDSCAPE SUPPLY, LLC 234823 Edit 09/24/2019 10/21/2019 87.00
10631 - JUST SAFETY, LTD.33354 Edit 09/20/2019 10/21/2019 25.56
12093 - KENDALL COUNTY CONCRETE, INC 47935 Edit 09/12/2019 10/21/2019 183.50
12923 - SUPERIOR ROAD STRIPING 2020-00000653 Edit 09/24/2019 10/21/2019 57,997.83
Invoice Transactions 5 $58,380.89
10376 - FAZIO LANDSCAPING 16079 Edit 09/27/2019 10/21/2019 500.00
10376 - FAZIO LANDSCAPING 16080 Edit 09/27/2019 10/21/2019 525.00
10376 - FAZIO LANDSCAPING 16078 Edit 09/27/2019 10/21/2019 1,227.00
10376 - FAZIO LANDSCAPING 16060 Edit 09/23/2019 10/21/2019 1,079.00
10376 - FAZIO LANDSCAPING 16059 Edit 09/23/2019 10/21/2019 3,239.68
10376 - FAZIO LANDSCAPING 16061 Edit 09/23/2019 10/21/2019 1,386.00
Street Sign Maintenance
Boot Reimbursement
Uniforms
Uniforms
Uniforms
Uniforms
Street Sign Maintenance
Street Sign Maintenance
Account 5055 - Street Sign Maintenance Totals
Account 5095 - Uniforms/Clothing
Account 8130 - Street Light Maintenance Totals
Account 8131 - Street Maintenance
Street Maintenance
Street Maintenance
Car & Truck Lift
Account 8060 - Vehicle Maintenance Totals
Account 8130 - Street Light Maintenance
Street Light Maintenance
Account 5095 - Uniforms/Clothing Totals
Account 8060 - Vehicle Maintenance
Vehicle Maintenance
Vehicle Maintenance
Account 8135 - Contractual Services
VH to Amphitheater
Amphitheater
VH Aerate
VH to Amphitheater-Seed
Supplies
Street Maintenance
2019 Pavement marking Pmt.
& Change Order #1
Account 8131 - Street Maintenance Totals
VH-Fertilizer & Seed
Amphitheater-Fertilizer & Seed
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22
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
10376 - FAZIO LANDSCAPING 16055 Edit 09/23/2019 10/21/2019 562.43
10376 - FAZIO LANDSCAPING 16056 Edit 09/23/2019 10/21/2019 725.00
12755 - VERIZON CONNECT NWF, INC.OSV000001860090 Edit 09/01/2019 10/21/2019 511.65
Invoice Transactions 9 $9,755.76
11399 - FUNK'S MORRIS TRAILER SALES INC 237472 Edit 09/27/2019 10/21/2019 15.00
10421 - GENUINE PARTS COMPANY 1236-931635 Edit 09/19/2019 10/21/2019 17.85
10767 - MENARDS INC. # 3182 60459-1 Edit 09/23/2019 10/21/2019 64.97
11028 - RUSSO POWER EQUIPMENT 6433089 Edit 09/20/2019 10/21/2019 14.54
11118 - STANDARD EQUIPMENT CO.P17035 Edit 09/11/2019 10/21/2019 137.51
12928 - STEVENSON CRANE SERVICE, INC.205797 Edit 09/04/2019 10/21/2019 2,013.68
11204 - TODD'S BODY SHOP & TOWING 18-12652 Edit 09/18/2019 10/21/2019 110.00
Invoice Transactions 7 $2,373.55
Invoice Transactions 52 $91,152.21
10767 - MENARDS INC. # 3182 60141 Edit 09/17/2019 10/21/2019 68.77
12542 - SITEONE LANDSCAPE SUPPLY, LLC 94506615-001 Edit 09/13/2019 10/21/2019 281.63
Invoice Transactions 2 $350.40
Invoice Transactions 2 $350.40
Invoice Transactions 75 $94,441.99
12675 - DING, YUCHEN 2020-00000628 Paid by Check # 121234 10/03/2019 10/10/2019 10/11/2019 556.57
Invoice Transactions 1 $556.57
10391 - FIRST NONPROFIT UNEMPLOYMENT
PROGRAM
4th QTR. 2019 Edit 10/01/2019 10/21/2019 173.92
Invoice Transactions 1 $173.92
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 72.98
Invoice Transactions 1 $72.98
11938 - PITNEY BOWES, INC. 2020-00000632 Paid by EFT # 1057 10/10/2019 10/10/2019 10/10/2019 21.25
Invoice Transactions 1 $21.25
Account 8135 - Contractual Services Totals
Account 8160 - Equipment Maintenance
Equipment Maintenance
Equipment Maintenance
Amphitheater-Fertilizer
Van Dyke Islands - Lockport to
119th.
August 2019
Account 5040 - Supplies/Hardware
Supplies
Supplies
Account 5040 - Supplies/Hardware Totals
Account 8160 - Equipment Maintenance Totals
Division 60 - Street Maintenance Program Totals
Division 62 - Forestry Program
Shop Supplies
Equipment Maintenance
Streets 1052
Equipment Maintenance
Streets 1066
Account 3015 - IL Unemployment Insurance
Unemployment Insurance
Account 3015 - IL Unemployment Insurance Totals
Account 4005 - Cellular Phones/Pagers
Division 20 - Planning Program
Account 3000 - Travel/Training
APA-IL State Conference
Account 3000 - Travel/Training Totals
Division 62 - Forestry Program Totals
Unit 08 - Street Department Totals
Unit 09 - Community Development
Account 5005 - Office Supplies/Postage Totals
Acct. 485081837-00001
Account 4005 - Cellular Phones/Pagers Totals
Account 5005 - Office Supplies/Postage
VH Postage
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23
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
12675 - DING, YUCHEN 2020-00000628 Paid by Check # 121234 10/03/2019 10/10/2019 10/11/2019 69.08
Invoice Transactions 1 $69.08
12300 - SHAW MEDIA 081910084924 Edit 08/31/2019 10/21/2019 413.64
Invoice Transactions 1 $413.64
11163 - TESKA ASSOCIATES, INC 9690 Edit 08/20/2019 10/21/2019 4,375.00
Invoice Transactions 1 $4,375.00
Invoice Transactions 7 $5,682.44
11092 - DEANN SNODGRASS 2020-00000682 Edit 10/14/2019 10/21/2019 55.00
Invoice Transactions 1 $55.00
10391 - FIRST NONPROFIT UNEMPLOYMENT
PROGRAM
4th QTR. 2019 Edit 10/01/2019 10/21/2019 347.36
Invoice Transactions 1 $347.36
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 243.12
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 95.06
Invoice Transactions 2 $338.18
11938 - PITNEY BOWES, INC. 2020-00000632 Paid by EFT # 1057 10/10/2019 10/10/2019 10/10/2019 21.25
Invoice Transactions 1 $21.25
11092 - DEANN SNODGRASS 2020-00000682 Edit 10/14/2019 10/21/2019 426.88
Invoice Transactions 1 $426.88
11318 - WILL COUNTY RECORDER 2020-00000671 Edit 09/30/2019 10/21/2019 246.00
Invoice Transactions 1 $246.00
Invoice Transactions 7 $1,434.67
Invoice Transactions 14 $7,117.11
11117 - STANARD & ASSOCIATES, INC.SA000042077 Edit 09/27/2019 10/21/2019 1,580.00
Invoice Transactions 1 $1,580.00
Invoice Transactions 1 $1,580.00
Account 8050 - Legal Notices
August 2019
Account 8050 - Legal Notices Totals
Account 8097 - Special Projects and Programs
Account 5020 - Gas/Oil/Mileage/Carwash
APA-IL State Conference
Account 5020 - Gas/Oil/Mileage/Carwash Totals
Account 3015 - IL Unemployment Insurance
Unemployment Insurance
Account 3015 - IL Unemployment Insurance Totals
Account 4005 - Cellular Phones/Pagers
Division 21 - Building Program
Account 3000 - Travel/Training
NW/Tyler Advisory Group
Account 3000 - Travel/Training Totals
143rd St. Landscape Plan
Account 8097 - Special Projects and Programs Totals
Division 20 - Planning Program Totals
Account 5020 - Gas/Oil/Mileage/Carwash Totals
Account 8045 - Recording Fees
09/18/19 - 09/30/19
Account 8045 - Recording Fees Totals
VH Postage
Account 5005 - Office Supplies/Postage Totals
Account 5020 - Gas/Oil/Mileage/Carwash
NW/Tyler Advisory Group
Acct. 485081837-00001
Acct. 485081837-00002
Account 4005 - Cellular Phones/Pagers Totals
Account 5005 - Office Supplies/Postage
Division 02 - Administration Program Totals
Division 02 - Administration Program
Account 8115 - Police Testing/Hiring
Police Testing
Account 8115 - Police Testing/Hiring Totals
Division 21 - Building Program Totals
Unit 09 - Community Development Totals
Unit 50 - Police Commission
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24
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
Invoice Transactions 1 $1,580.00
Invoice Transactions 242 $949,462.03
10578 - INTERNAL REVENUE SERVICE 2020-00000659 Paid by Check # 121246 10/18/2019 10/18/2019 10/18/2019 5,291.95
Invoice Transactions 1 $5,291.95
10578 - INTERNAL REVENUE SERVICE 2020-00000659 Paid by Check # 121246 10/18/2019 10/18/2019 10/18/2019 3,047.58
Invoice Transactions 1 $3,047.58
10578 - INTERNAL REVENUE SERVICE 2020-00000659 Paid by Check # 121246 10/18/2019 10/18/2019 10/18/2019 712.75
Invoice Transactions 1 $712.75
10527 - ILL MUNICIPAL RETIREMENT REGULAR 2020-00000657 Paid by Check # 121244 10/18/2019 10/18/2019 10/18/2019 14,221.16
Invoice Transactions 1 $14,221.16
10315 - DIVERSIFIED INVESTMENT ADVISORS 2020-00000656 Paid by Check # 121243 10/18/2019 10/18/2019 10/18/2019 1,342.79
10774 - METLIFE 2020-00000660 Paid by Check # 121247 10/18/2019 10/18/2019 10/18/2019 303.51
11758 - VANTAGEPOINT TRANSFER AGENTS-
306593
2020-00000666 Paid by Check # 121253 10/18/2019 10/18/2019 10/18/2019 198.97
Invoice Transactions 3 $1,845.27
11244 - UNITED WAY OF WILL COUNTY 2020-00000665 Paid by Check # 121252 10/18/2019 10/18/2019 10/18/2019 9.02
Invoice Transactions 1 $9.02
10030 - AFLAC 2020-00000655 Paid by Check # 121242 10/18/2019 10/18/2019 10/18/2019 30.49
Invoice Transactions 1 $30.49
10030 - AFLAC 2020-00000655 Paid by Check # 121242 10/18/2019 10/18/2019 10/18/2019 37.85
Invoice Transactions 1 $37.85
Unit 50 - Police Commission Totals
Fund 01 - General Fund Totals
FED INCOME TAX - Federal
Income Tax*
Account 0210.223 - Medicare W/H Payable Totals
Account 0210.237 - IMRF Payable
IMRF - Illinois Municipal
Retirement *
Account 0210.222 - FICA Payable
FED INCOME TAX - Federal
Income Tax*
Account 0210.222 - FICA Payable Totals
Account 0210.223 - Medicare W/H Payable
Fund 02 - Water and Sewer Fund
Account 0210.220 - Federal W/H Payable
FED INCOME TAX - Federal
Income Tax*
Account 0210.220 - Federal W/H Payable Totals
Account 0210.243 - United Way Donations Totals
Account 0210.244 - AFLAC Pre-Tax
AFLAC - PRETAX - AFLAC
Pretax*
Account 0210.244 - AFLAC Pre-Tax Totals
457-ICMA-FLAT - Deferred
Comp ICMA*
Account 0210.241 - Deferred Comp. Plan Totals
Account 0210.243 - United Way Donations
UNITED WAY - United Way of
Will County
Account 0210.237 - IMRF Payable Totals
Account 0210.241 - Deferred Comp. Plan
457-IPPFA-PCT - Deferred
Comp IPPFA*
457-METLIFE-PCT - Deferred
Comp Metlife
Account 0210.245 - AFLAC Post-Tax
AFLAC - PRETAX - AFLAC
Pretax*
Account 0210.245 - AFLAC Post-Tax Totals
Account 0210.246 - Child Support/Maintenance Assignment
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25
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
11124 - STATE DISBURSEMENT UNIT 2020-00000664 Paid by Check # 121251 10/18/2019 10/18/2019 10/18/2019 852.53
Invoice Transactions 1 $852.53
11315 - WILL COUNTY GOVERNMENTAL
LEAGUE
2020-00000669 Paid by Check # 121256 10/18/2019 10/18/2019 10/18/2019 14.56
Invoice Transactions 1 $14.56
11266 - VILLAGE OF PLAINFIELD 2020-00000667 Paid by Check # 121254 10/18/2019 10/18/2019 10/18/2019 293.04
Invoice Transactions 1 $293.04
10854 - NCPERS GROUP LIFE INS.2020-00000662 Paid by Check # 121249 10/18/2019 10/18/2019 10/18/2019 26.72
Invoice Transactions 1 $26.72
10391 - FIRST NONPROFIT UNEMPLOYMENT
PROGRAM
4th QTR. 2019 Edit 10/01/2019 10/21/2019 289.56
Invoice Transactions 1 $289.56
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 200.18
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 137.02
Invoice Transactions 2 $337.20
11938 - PITNEY BOWES, INC. 2020-00000632 Paid by EFT # 1057 10/10/2019 10/10/2019 10/10/2019 207.50
11318 - WILL COUNTY RECORDER 2020-00000671 Edit 09/30/2019 10/21/2019 20.50
Invoice Transactions 2 $228.00
12682 - CORE & MAIN LP L231464 Edit 09/20/2019 10/21/2019 1,312.50
12682 - CORE & MAIN LP L196694 Edit 09/18/2019 10/21/2019 13,275.00
12682 - CORE & MAIN LP L208034 Edit 09/17/2019 10/21/2019 (2,924.00)
Invoice Transactions 3 $11,663.50
10249 - CONRAD CO.102016739 Edit 09/18/2019 10/21/2019 34.28
10376 - FAZIO LANDSCAPING 16058 Edit 09/23/2019 10/21/2019 412.50
10376 - FAZIO LANDSCAPING 16057 Edit 09/23/2019 10/21/2019 731.90
10437 - GRAINGER 9287679014 Edit 09/10/2019 10/21/2019 23.66
10437 - GRAINGER 9303983507 Edit 09/25/2019 10/21/2019 35.51
Account 0210.247 - Employee Insurance Benefit Totals
Account 0210.249 - Flex 125-FSA
FSA MED PT - Discovery
Benefits Medical*
Account 0210.249 - Flex 125-FSA Totals
CHILD SUPPORT - Child
Support Wage Assignment*
Account 0210.246 - Child Support/Maintenance Assignment Totals
Account 0210.247 - Employee Insurance Benefit
EAP MO - Bensinger Dupont
EAP Monthly*
Account 4005 - Cellular Phones/Pagers
Acct. 485081837-00001
Acct. 485081837-00002
Account 4005 - Cellular Phones/Pagers Totals
Division 02 - Administration Program
Account 3015 - IL Unemployment Insurance
Unemployment Insurance
Account 3015 - IL Unemployment Insurance Totals
Account 0210.301 - Employee Life Insurance
SUP LIFE INS - NCPERS
Account 0210.301 - Employee Life Insurance Totals
Unit 10 - Water Department
Account 5080 - Water Meters
Water Meters
Water Meters
Water Meters
Account 5080 - Water Meters Totals
Account 5005 - Office Supplies/Postage
VH Postage
09/18/19 - 09/30/19
Account 5005 - Office Supplies/Postage Totals
MSDS Sheets
Account 8020 - Building Maintenance
Vacuum Tune Ups
Wellhouse #6
Wellhouse #5
MSDS Sheets
Run by Kristin Partyka on 10/17/2019 01:06:30 PM Page 17 of 24
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Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
10437 - GRAINGER 9288791743 Edit 09/11/2019 10/21/2019 174.70
12219 - HIGH PSI LTD 64369 Edit 09/03/2019 10/21/2019 333.30
10631 - JUST SAFETY, LTD.33354 Edit 09/20/2019 10/21/2019 25.55
Invoice Transactions 8 $1,771.40
12201 - VANCO SERVICES 00010086601 Paid by EFT # 1047 10/01/2019 10/15/2019 10/15/2019 188.53
11192 - THIRD MILLENNIUM ASSOCIATES, INC.23985 Edit 09/30/2019 10/21/2019 933.55
Invoice Transactions 2 $1,122.08
Invoice Transactions 18 $15,411.74
11969 - CONSTELLATION NEW ENERGY, INC 15762487501 Edit 09/30/2019 10/21/2019 13,186.39
10868 - NICOR 2020-00000650 Edit 09/20/2019 10/21/2019 40.65
10868 - NICOR 2020-00000699 Edit 09/24/2019 10/21/2019 38.83
10868 - NICOR 2020-00000700 Edit 09/24/2019 10/21/2019 114.42
Invoice Transactions 4 $13,380.29
10000 - 1ST AYD CORPORATION PSI306981 Edit 09/23/2019 10/21/2019 77.94
10185 - CASE LOTS INC.12143 Edit 09/19/2019 10/21/2019 290.00
12246 - CHEMSTATION CHICAGO LLC 70052010 Edit 09/04/2019 10/21/2019 256.37
10437 - GRAINGER 9275478494 Edit 08/27/2019 10/21/2019 113.99
Invoice Transactions 4 $738.30
11689 - FMP 53-334123 Edit 07/11/2019 10/21/2019 34.11
11119 - STANDARD INDUSTRIAL & AUTO
EQUIP. INC.
WO-4290 Edit 06/21/2019 10/21/2019 254.25
Invoice Transactions 2 $288.36
10767 - MENARDS INC. # 3182 60108 Edit 09/16/2019 10/21/2019 13.37
10767 - MENARDS INC. # 3182 60634 Edit 09/26/2019 10/21/2019 51.93
11240 - UNDERGROUND PIPE & VALVE CO 038498 Edit 09/20/2019 10/21/2019 390.00
11240 - UNDERGROUND PIPE & VALVE CO 038583 Edit 09/24/2019 10/21/2019 300.00
11240 - UNDERGROUND PIPE & VALVE CO 038499 Edit 09/23/2019 10/21/2019 2,097.50
11253 - USABLUEBOOK 016322 Edit 09/20/2019 10/21/2019 128.68
11253 - USABLUEBOOK 017355 Edit 09/23/2019 10/21/2019 734.50
Invoice Transactions 7 $3,715.98
North & South Wash Bays
New Pump North Wash Bay
Supplies
Account 8020 - Building Maintenance Totals
Acct. 82178910004
Acct. 20521933950
Acct. 84403020005
Account 4015 - Electricity/Gas Totals
Division 02 - Administration Program Totals
Division 30 - Water Distribution Program
Account 4015 - Electricity/Gas
Acct. 7299263-52952
Account 8135 - Contractual Services
September 2019
October 2019
Account 8135 - Contractual Services Totals
Account 8060 - Vehicle Maintenance Totals
Account 8185 - System Maintenance
System Maintenance
System Maintenance
Account 5040 - Supplies/Hardware Totals
Account 8060 - Vehicle Maintenance
Vehicle Maintenance
Car & Truck Lift
Account 5040 - Supplies/Hardware
Supplies
Supplies
Truck Wash
Supplies
Account 8185 - System Maintenance Totals
System Maintenance
System Maintenance
System Maintenance
System Maintenance
System Maintenance
Run by Kristin Partyka on 10/17/2019 01:06:30 PM Page 18 of 24
27
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
10098 - ARRO LABORATORY, INC.54176 Edit 09/20/2019 10/21/2019 280.00
Invoice Transactions 1 $280.00
Invoice Transactions 18 $18,402.93
Invoice Transactions 36 $33,814.67
10162 - BRUCE, JIM 2020-00000634 Edit 09/25/2019 10/21/2019 82.08
10197 - CHAYKA, MARK 2020-00000635 Edit 09/27/2019 10/21/2019 15.00
10324 - DOYLE, ANDY 2020-00000640 Edit 09/27/2019 10/21/2019 74.08
10662 - DOUGLAS KISSEL 2020-00000648 Edit 09/27/2019 10/21/2019 82.08
11036 - JASON SAMS 2020-00000652 Edit 09/25/2019 10/21/2019 15.00
Invoice Transactions 5 $268.24
10391 - FIRST NONPROFIT UNEMPLOYMENT
PROGRAM
4th QTR. 2019 Edit 10/01/2019 10/21/2019 220.11
Invoice Transactions 1 $220.11
11262 - VERIZON WIRELESS 9838552437 Paid by Check # 121239 09/21/2019 10/10/2019 10/11/2019 171.37
11262 - VERIZON WIRELESS 9838552438 Paid by Check # 121240 09/21/2019 10/10/2019 10/11/2019 44.96
Invoice Transactions 2 $216.33
11938 - PITNEY BOWES, INC. 2020-00000632 Paid by EFT # 1057 10/10/2019 10/10/2019 10/10/2019 207.50
Invoice Transactions 1 $207.50
11869 - IL ASSOCIATION OF WASTEWATER
AGENCIES
4763 Edit 09/16/2019 10/21/2019 2,093.00
Invoice Transactions 1 $2,093.00
10631 - JUST SAFETY, LTD.33354 Edit 09/20/2019 10/21/2019 25.54
Invoice Transactions 1 $25.54
10018 - ACE HARDWARE KIN-KO STORES, INC 633949 Edit 06/27/2019 10/21/2019 14.38
10249 - CONRAD CO.102016739 Edit 09/18/2019 10/21/2019 34.27
10437 - GRAINGER 9287679014 Edit 09/10/2019 10/21/2019 23.66
10437 - GRAINGER 9303983507 Edit 09/25/2019 10/21/2019 35.50
10437 - GRAINGER 9288791743 Edit 09/11/2019 10/21/2019 174.75
Division 30 - Water Distribution Program Totals
Unit 10 - Water Department Totals
Unit 11 - Sewer Department
Account 8200 - EPA Analytical
EPA Analytical
Account 8200 - EPA Analytical Totals
WEFTEC Conference
WEFTEC Conference
Account 3000 - Travel/Training Totals
Account 3015 - IL Unemployment Insurance
Division 02 - Administration Program
Account 3000 - Travel/Training
WEFTEC Conference
WEFTEC Conference
WEFTEC Conference
Account 5005 - Office Supplies/Postage Totals
Account 5015 - Dues & Subscriptions
09/01/19 - 08/31/20
Account 5015 - Dues & Subscriptions Totals
Acct. 485081837-00002
Account 4005 - Cellular Phones/Pagers Totals
Account 5005 - Office Supplies/Postage
VH Postage
Unemployment Insurance
Account 3015 - IL Unemployment Insurance Totals
Account 4005 - Cellular Phones/Pagers
Acct. 485081837-00001
Building Maintenance
Vacuum Tune Ups
MSDS Sheets
MSDS Sheets
North & South Wash Bays
Account 5040 - Supplies/Hardware
Supplies
Account 5040 - Supplies/Hardware Totals
Account 8020 - Building Maintenance
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28
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
12219 - HIGH PSI LTD 64369 Edit 09/03/2019 10/21/2019 333.40
10767 - MENARDS INC. # 3182 60690 Edit 09/27/2019 10/21/2019 93.58
Invoice Transactions 7 $709.54
12201 - VANCO SERVICES 00010086601 Paid by EFT # 1047 10/01/2019 10/15/2019 10/15/2019 188.53
11318 - WILL COUNTY RECORDER 2020-00000671 Edit 09/30/2019 10/21/2019 20.50
11192 - THIRD MILLENNIUM ASSOCIATES, INC.23985 Edit 09/30/2019 10/21/2019 933.55
Invoice Transactions 3 $1,142.58
10131 - BAXTER & WOODMAN 0208308 Edit 09/20/2019 10/21/2019 320.00
Invoice Transactions 1 $320.00
Invoice Transactions 22 $5,202.84
10238 - COMED 2020-00000684 Edit 09/18/2019 10/21/2019 59.37
11969 - CONSTELLATION NEW ENERGY, INC 15762487501 Edit 09/30/2019 10/21/2019 41,757.95
10868 - NICOR 2020-00000649 Edit 08/26/2019 10/21/2019 118.07
10868 - NICOR 2020-00000651 Edit 09/23/2019 10/21/2019 120.05
10868 - NICOR 2020-00000683 Edit 09/20/2019 10/21/2019 267.85
Invoice Transactions 5 $42,323.29
10018 - ACE HARDWARE KIN-KO STORES, INC 634064 Edit 08/08/2019 10/21/2019 22.36
Invoice Transactions 1 $22.36
10000 - 1ST AYD CORPORATION PSI306981 Edit 09/23/2019 10/21/2019 77.97
10018 - ACE HARDWARE KIN-KO STORES, INC 634163 Edit 09/10/2019 10/21/2019 30.17
10018 - ACE HARDWARE KIN-KO STORES, INC 634169 Edit 09/12/2019 10/21/2019 9.79
10018 - ACE HARDWARE KIN-KO STORES, INC 634055 Edit 08/06/2019 10/21/2019 9.59
10185 - CASE LOTS INC.12143 Edit 09/19/2019 10/21/2019 290.09
12246 - CHEMSTATION CHICAGO LLC 70052010 Edit 09/04/2019 10/21/2019 256.37
10437 - GRAINGER 9290051284 Edit 09/12/2019 10/21/2019 116.85
10437 - GRAINGER 9275478494 Edit 08/27/2019 10/21/2019 113.99
11253 - USABLUEBOOK 992681 Edit 08/27/2019 10/21/2019 418.87
Invoice Transactions 9 $1,323.69
Account 8225 - Engineering Fees
NPDES Permit Review
Account 8225 - Engineering Fees Totals
Division 02 - Administration Program Totals
September 2019
09/18/19 - 09/30/19
October 2019
Account 8135 - Contractual Services Totals
New Pump North Wash Bay
Building Maintenance
Account 8020 - Building Maintenance Totals
Account 8135 - Contractual Services
Acct. 39188020000
Acct. 05663020005
Account 4015 - Electricity/Gas Totals
Account 5010 - Replacement Supplies
Division 40 - Sewer Treatment Program
Account 4015 - Electricity/Gas
Acct. 0195025060
Acct. 7299263-52952
Acct. 39188020000
Supplies
Supplies
Supplies
Supplies
Truck Wash
Replacement Supplies
Account 5010 - Replacement Supplies Totals
Account 5040 - Supplies/Hardware
Supplies
Supplies
Supplies
Supplies
Account 5040 - Supplies/Hardware Totals
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29
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
10961 - POLYDYNE INC 1387609 Edit 09/13/2019 10/21/2019 2,217.06
11253 - USABLUEBOOK 991900 Edit 08/27/2019 10/21/2019 61.47
12582 - USALCO 1350870 Edit 09/12/2019 10/21/2019 4,425.37
Invoice Transactions 3 $6,703.90
10386 - FIRST ENVIRONMENTAL
LABORATORIES, INC.
150198 Edit 09/10/2019 10/21/2019 36.00
10386 - FIRST ENVIRONMENTAL
LABORATORIES, INC.
150041 Edit 09/03/2019 10/21/2019 36.00
10386 - FIRST ENVIRONMENTAL
LABORATORIES, INC.
150288 Edit 09/16/2019 10/21/2019 36.00
10386 - FIRST ENVIRONMENTAL
LABORATORIES, INC.
150468 Edit 09/25/2019 10/21/2019 36.00
Invoice Transactions 4 $144.00
10218 - CINTAS CORPORATION #344 4029504445 Edit 09/05/2019 10/21/2019 62.04
10218 - CINTAS CORPORATION #344 4030100568 Edit 09/12/2019 10/21/2019 62.04
10218 - CINTAS CORPORATION #344 4030618810 Edit 09/19/2019 10/21/2019 62.04
10218 - CINTAS CORPORATION #344 4031138368 Edit 09/26/2019 10/21/2019 62.04
Invoice Transactions 4 $248.16
11689 - FMP 53-334123 Edit 07/11/2019 10/21/2019 34.11
10613 - JIM'S TRUCK INSPECTION & REPAIR 178957 Edit 09/10/2019 10/21/2019 37.00
12229 - RON TIRAPELLI FORD INC C26245 Edit 09/18/2019 10/21/2019 3,659.22
11119 - STANDARD INDUSTRIAL & AUTO
EQUIP. INC.
WO-4290 Edit 06/21/2019 10/21/2019 254.25
Invoice Transactions 4 $3,984.58
10386 - FIRST ENVIRONMENTAL
LABORATORIES, INC.
150233 Edit 09/12/2019 10/21/2019 27.00
10386 - FIRST ENVIRONMENTAL
LABORATORIES, INC.
150145 Edit 09/09/2019 10/21/2019 108.00
12907 - XYLEM DEWATERING SOLUTIONS, INC.400947984 Edit 09/10/2019 10/21/2019 3,500.00
Invoice Transactions 3 $3,635.00
10018 - ACE HARDWARE KIN-KO STORES, INC 634159 Edit 09/10/2019 10/21/2019 18.83
10018 - ACE HARDWARE KIN-KO STORES, INC 633999 Edit 07/17/2019 10/21/2019 29.83
Account 5070 - Chemicals
Chemicals
Chemicals
Board Approved 06/17/2019
Account 5070 - Chemicals Totals
Account 5085 - Industrial Flow Monitor Totals
Account 5095 - Uniforms/Clothing
Uniforms
Uniforms
Account 5085 - Industrial Flow Monitor
Industrials
Industrials
Industrials
Industrials
Vehicle Maintenance
F550
Sewer Dept Ford F450 Repair;
pipe leaking
Car & Truck Lift
Account 8060 - Vehicle Maintenance Totals
Uniforms
Uniforms
Account 5095 - Uniforms/Clothing Totals
Account 8060 - Vehicle Maintenance
Account 8135 - Contractual Services Totals
Account 8160 - Equipment Maintenance
Equipment Maintenance
Equipment Maintenance
Account 8135 - Contractual Services
Chloride
Nitrogen
Rental 08/21/19 - 09/17/19
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30
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
10767 - MENARDS INC. # 3182 59707 Edit 09/09/2019 10/21/2019 54.99
12543 - SUEZ TREATMENT SOLUTIONS INC.900093317 Edit 12/13/2018 10/21/2019 1,803.35
Invoice Transactions 4 $1,907.00
10018 - ACE HARDWARE KIN-KO STORES, INC 634188 Edit 09/19/2019 10/21/2019 41.88
10018 - ACE HARDWARE KIN-KO STORES, INC 634189 Edit 09/19/2019 10/21/2019 23.66
11138 - STUHLMAN ENGINEERING CO.9096 Edit 09/19/2019 10/21/2019 450.00
Invoice Transactions 3 $515.54
10018 - ACE HARDWARE KIN-KO STORES, INC 634005 Edit 07/17/2019 10/21/2019 18.77
10018 - ACE HARDWARE KIN-KO STORES, INC 633970 Edit 07/08/2019 10/21/2019 53.76
10418 - GASVODA & ASSOCIATES, INC INV1901749 Edit 09/09/2019 10/21/2019 637.00
10418 - GASVODA & ASSOCIATES, INC INV1901831 Edit 09/17/2019 10/21/2019 67.60
10421 - GENUINE PARTS COMPANY 1236-929669 Edit 08/30/2019 10/21/2019 12.91
10779 - METROPOLITAN INDUSTRIES, INC.INV009428 Edit 09/13/2019 10/21/2019 696.00
Invoice Transactions 6 $1,486.04
Invoice Transactions 46 $62,293.56
Invoice Transactions 68 $67,496.40
12899 - SEVEN BROTHERS PAINTING, INC.401595 Paid by Check # 121195 12/17/2018 10/08/2019 10/08/2019 8,000.00
Invoice Transactions 1 $8,000.00
12922 - M.E. SIMPSON CO., INC.34004,47,68 Edit 09/26/2019 10/21/2019 42,550.00
Invoice Transactions 1 $42,550.00
Invoice Transactions 2 $50,550.00
Invoice Transactions 2 $50,550.00
Invoice Transactions 120 $178,243.99
11969 - CONSTELLATION NEW ENERGY, INC 15762487501 Edit 09/30/2019 10/21/2019 36.65
Equipment Maintenance
Balast Assembly
Account 8160 - Equipment Maintenance Totals
Account 8160.002 - Maintenance-James Street
Account 8185 - System Maintenance
System Maintenance
System Maintenance
System Maintenance
System Maintenance
Maintenance-James Street
Maintenance-James Street
Maintenance-James Street
Account 8160.002 - Maintenance-James Street Totals
Board Approved 10/07/2019
Account 8134.003 - Tower Improvements Totals
Account 8135 - Contractual Services
Water Distribution System Leak
Detection Apprvd @ 8/5/19 BM
Unit 11 - Sewer Department Totals
Unit 12 - Utility Expansion
Division 91 - Capital
Account 8134.003 - Tower Improvements
System Maintenance
System Maintenance
Account 8185 - System Maintenance Totals
Division 40 - Sewer Treatment Program Totals
Account 8135 - Contractual Services
Acct. 7299263-52952
Fund 02 - Water and Sewer Fund Totals
Fund 11 - Capital Improvement Fund
Unit 00 - Non-Departmental
Division 00 - Non-Divisional
Account 8135 - Contractual Services Totals
Division 91 - Capital Totals
Unit 12 - Utility Expansion Totals
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Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
Invoice Transactions 1 $36.65
Invoice Transactions 1 $36.65
12300 - SHAW MEDIA 081910084924 Edit 08/31/2019 10/21/2019 413.64
12186 - STRAND ASSOCIATES, INC 0152284 Edit 09/10/2019 10/21/2019 1,367.13
12186 - STRAND ASSOCIATES, INC 0151745 Edit 08/13/2019 10/21/2019 8,141.73
12925 - THE PENA GROUP, INC.5278 Edit 09/26/2019 10/21/2019 9,540.00
Invoice Transactions 4 $19,462.50
10820 - MONROE TRUCK EQUIPMENT, INC.76352 Edit 09/23/2019 10/21/2019 2,573.00
10822 - MORRIS TRAILER SALES INC.K1070730 Edit 09/27/2019 10/21/2019 469.06
10822 - MORRIS TRAILER SALES INC.K1070730-1 Edit 09/27/2019 10/21/2019 2,000.00
11028 - RUSSO POWER EQUIPMENT 6431182 Edit 09/19/2019 10/21/2019 1,229.97
12901 - SNAP-ON TOOLS/BDK TOOLS 10041999992 Edit 10/04/2019 10/21/2019 1,475.00
Invoice Transactions 5 $7,747.03
12921 - TREETOP PRODUCTS INC.SOTRE16675 Edit 09/20/2019 10/21/2019 3,756.99
Invoice Transactions 1 $3,756.99
12186 - STRAND ASSOCIATES, INC 2020-00000676 Edit 05/22/2019 10/21/2019 3,623.00
12186 - STRAND ASSOCIATES, INC 2020-00000677 Edit 06/19/2019 10/21/2019 1,178.83
12186 - STRAND ASSOCIATES, INC 2020-00000679 Edit 09/20/2019 10/21/2019 1,131.80
Invoice Transactions 3 $5,933.63
10145 - BOB BAISH EXCAVATING, INC.,2409 Edit 08/30/2019 10/21/2019 1,851.20
Invoice Transactions 1 $1,851.20
10262 - CRAWFORD, MURPHY & TILLY, INC.0205650 Edit 09/09/2019 10/21/2019 71,524.95
Invoice Transactions 1 $71,524.95
Invoice Transactions 15 $110,276.30
Invoice Transactions 16 $110,312.95
Invoice Transactions 16 $110,312.95
Account 8135 - Contractual Services Totals
Division 00 - Non-Divisional Totals
Countryman Dr Stone Sub-Base
Placement/Asphalt Pavement
Plcmnt Account 9112 - Sidewalk Curb & Bikepath Replace Totals
Account 9120.008 - Machinery and Equipment-Public Works
2 Tanks and Cradle Assembly
Division 91 - Capital
Account 9112 - Sidewalk Curb & Bikepath Replace
August 2019
Board Approved 06/17/2019
Board Approved 06/17/2019
Account 9155 - Bridge Repairs & Reconstruction
Indian Boundary Inv. #18
Indian Boundary Inv. #19
Indian Boundary Inv. #20
Account 9155 - Bridge Repairs & Reconstruction Totals
Account 9152.004 - Settler's Park-Campus Refresh
Settlers' Park Picnic Table
Account 9152.004 - Settler's Park-Campus Refresh Totals
Machinery & Equipment
Machinery & Equipment
Blowers for Forestry
Machinery & Equipment
Account 9120.008 - Machinery and Equipment-Public Works Totals
Unit 00 - Non-Departmental Totals
Fund 11 - Capital Improvement Fund Totals
Fund 17 - Tax Increment Financing-Downtown
143rd St. Extension Rte 59 to
126 Phase I
Account 9165.009 - 143rd St. Extension Phase 2 Totals
Division 91 - Capital Totals
Account 9156 - Storm & Drainage Improvements
Illinois St. Emergency Drainage
Repair
Account 9156 - Storm & Drainage Improvements Totals
Account 9165.009 - 143rd St. Extension Phase 2
Unit 00 - Non-Departmental
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32
Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description
10145 - BOB BAISH EXCAVATING, INC.,2454 Edit 09/30/2019 10/21/2019 8,739.27
10767 - MENARDS INC. # 3182 60082 Edit 09/16/2019 10/21/2019 305.90
Invoice Transactions 2 $9,045.17
Invoice Transactions 2 $9,045.17
Invoice Transactions 2 $9,045.17
Invoice Transactions 2 $9,045.17
Invoice Transactions 380 $1,247,064.14
Fund 17 - Tax Increment Financing-Downtown Totals
Grand Totals
Account 8135 - Contractual Services Totals
Division 91 - Capital Totals
Unit 00 - Non-Departmental Totals
Division 91 - Capital
Account 8135 - Contractual Services
Emergency Sidewalk Repair &
Trench Drain Repair/Downtown
Plfd
Downtown Streetscape
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33
General Ledger Bank or Current Maturity
Account #Account Name Savings & Loan Yield Balance Type Date
General Fund
01-0100.000 Operating Account Harris 2.097%2,382,958.60 CK N/A
01-0100.002 Public Checking First Midwest 0.000%1,740.51 CK N/A
01-0100.005 Drug Forfeiture Harris 2.097%513,670.61 CK N/A
01-0102.001 Saving Deposit Account PMA 1.900%722,008.34 OT N/A
01-0102.003 Money Market Account Fifth Third 2.250%32,253.20 OT N/A
01-0103.022 General Fund Illinois Funds 2.136%2,174,788.32 OT N/A
01-0103.024 General-Convenience Fund IMET 2.340%2,199,843.58 OT N/A
01-0103.025 General-1-3 Year Fund IMET Various 1,542,858.70 OT N/A
01-0104.009 General Fund-PMA CDs PMA-Capital One Bank 1.750%246,955.05 CD 11/8/2019
PMA-Morgan Stanley Bank 1.750%246,952.08 CD 11/12/2019
PMA-Community West 2.031%239,900.00 CD 2/10/2020
PMA-Bankunited 2.053%247,298.87 CD 2/10/2020
PMA-Bank of China 2.739%243,100.00 CD 3/9/2020
PMA-Servisfirst Bank 2.702%243,200.00 CD 3/9/2020
PMA-Synchrony Bank 2.655%247,439.84 CD 5/18/2020
PMA-BMW Bank North America 2.605%247,362.35 CD 5/18/2020
PMA-Sonabank 2.590%237,600.00 CD 7/2/2020
PMA-Community State Bank 2.657%236,700.00 CD 8/31/2020
PMA-Kansas State Bank 2.727%236,200.00 CD 8/31/2020
01-0104.015 General Fund-Fifth Third CDs Fifth Third-First Bank Puerto Rico 1.700%142,398.83 CD 1/13/2020
Fifth Third-Worlds Foremost BK 1.700%113,919.06 CD 1/13/2020
Fifth Third-Umpqua Bank 1.850%124,921.25 CD 2/28/2020
Fifth Third-Bank Baroda New York 1.850%125,012.35 CD 5/26/2020
Fifth Third-JPMorgan Chase 2.900%104,357.98 CD 9/28/2020
Fifth Third-Sallie Mae Bank 2.899%32,891.58 CD 9/28/2020
Fifth Third-Citibank National 2.600%148,195.44 CD 2/16/2021
01-0106.003 General Fund-Fifth Third Bond Cook County High School District 2.650%740,488.40 BD 12/1/2019
Total General Fund 13,775,014.94
Water & Sewer Fund
02-0100.000 Operating Account Harris 2.097%2,666,549.95 CK N/A
02-0100.002 Public Checking First Midwest 0.000%12,204.11 CK N/A
02-0102.001 Saving Deposit Account PMA 1.900%591,269.13 OT N/A
02-0102.003 Money Market Account Fifth Third 2.250%8,770.61 OT N/A
02-0103.022 General Fund Illinois Funds 2.136%5,546,573.85 OT N/A
02-0103.024 General-Convenience Fund IMET 2.340%573,241.81 OT N/A
02-0103.025 General-1-3 Year Fund IMET Various 2,620,684.47 OT N/A
Village Of Plainfield
Cash & Investment List
As of September 30, 2019
Page 1
34
General Ledger Bank or Current Maturity
Account #Account Name Savings & Loan Yield Balance Type Date
Village Of Plainfield
Cash & Investment List
As of September 30, 2019
Water & Sewer Fund Continued
02-0103.026 Water & Sewer Series 2008-1-3 Year Fund IMET Various 1,489,926.10 OT N/A
02-0104.005 Water Sewer-PMA CDs PMA-First Community Financial Bank 2.022%239,800.00 CD 2/10/2020
PMA-Rockford B&TC 2.023%239,800.00 CD 2/10/2020
PMA-Preferred Bank 2.690%243,300.00 CD 3/9/2020
PMA-First National Bank 2.651%236,500.00 CD 9/14/2020
PMA-Bank of Hope 2.700%251,356.29 CD 9/14/2020
PMA-First Mid-Illinois Bank & Trust 2.826%235,800.00 CD 3/8/2021
02-0104.015 General Fund-Fifth Third CDs Fifth Third-Umpqua Bank 1.850%125,066.25 CD 2/28/2020
Fifth Third-Bank Baroda New York 1.850%125,152.65 CD 5/26/2020
Total Water & Sewer Fund 15,205,995.22
Capital Replacement Fund
03-0100.000 Operating Account Harris 2.097%2,046,572.39 CK N/A
03-0102.003 Money Market Account Fifth Third 2.250%4,969.66 OT N/A
03-0104.005 Capital Replacement- PMA CDs PMA-Modern Bank 2.393%247,000.00 CD 11/18/2019
PMA-Texas Capital 2.414%247,000.00 CD 11/18/2019
PMA-Morgan Stanley 2.605%247,362.59 CD 5/18/2020
PMA-Goldman Sachs Bank 2.603%247,440.08 CD 5/18/2020
Capital Replacement-Fifth Third CDs Fifth Third-First Bank Puerto Rico 1.700%107,423.68 CD 1/13/2020
Fifth Third-Worlds Foremost BK 1.700%85,938.94 CD 1/13/2020
Fifth Third-JPMorgan Chase 2.900%78,726.20 CD 9/28/2020
Fifth Third-Sallie Mae Bank 2.899%24,812.94 CD 9/28/2020
Fifth Third-Citibank National 2.600%104,834.55 CD 2/16/2021
Total Capital Replacement Fund 3,442,081.03
Motor Fuel Tax Fund
04-0100.000 Operating Account Harris 2.097%-CK N/A
04-0103.002 Motor Fuel Tax Fund Illinois Funds 2.136%3,922,581.57 OT N/A
Total Motor Fuel Tax Fund 3,922,581.57
Bond And Interest Fund
05-0100.000 Operating Account Harris 2.097%1,345,853.16 CK N/A
05-0103.022 IL Funds Illinois Funds 2.136%-OT N/A
Total Bond And Interest Fund 1,345,853.16
Tort Immunity Fund
07-0100.000 Operating Account Harris 2.097%489,480.82 CK N/A
Page 2
35
General Ledger Bank or Current Maturity
Account #Account Name Savings & Loan Yield Balance Type Date
Village Of Plainfield
Cash & Investment List
As of September 30, 2019
Audit Fund
08-0100.000 Operating Account Harris 2.097%33,034.81 CK N/A
Capital Improvement Fund
11-0100.000 Operating Account Harris 2.097%2,663,533.17 CK N/A
11-0102.003 Money Market Account Fifth Third 2.280%17,803.63 OT N/A
11-0102.015 Public Checking US Bank 0.000%12,400.00 CK N/A
11-0103.022 IL Funds Illinois Funds 2.136%9,096,880.87 OT N/A
11-0103.030 Illinois Trust Illinois Trust 2.180%4,031,345.26 OT N/A
11-0106.003 Capital Fund-Fifth Third Bond Kane Cook & DuPage County School District 46 3.000%318,367.35 BD 1/1/2020
Total Capital Improvements Fund 16,140,330.28
D.A.R.E. Fund
14-0100.004 D.A.R.E. Account Harris 2.097%12,603.79 CK N/A
Downtown TIF Fund
17-0100.000 Operating Account Harris 2.097%1,023,428.53 CK N/A
Rt 30 TIF Fund
18-0100.000 Operating Account Harris 2.097%967.05 CK N/A
Sex Offenders Registration Fund
26-0100.000 Operating Account Harris 2.097%2,978.64 CK N/A
Alcohol Enforcement Fund
27-0100.000 Operating Account Harris 2.097%49,013.29 CK N/A
Drug Enforcement Fund
28-0100.000 Operating Account Harris 2.097%45,266.12 CK N/A
Police Vehicle Replacement Fund
29-0100.000 Operating Account Harris 2.097%215,531.71 CK N/A
PEMA Fund
40-0100.000 Operating Account Harris 2.097%18,661.26 CK N/A
Total Cash & Investments 55,722,822.22
Page 3
36
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
REVENUE
0400.401 Property Tax Revenue 4,018,500.00 .00 4,018,500.00 1,785,873.61 .00 3,978,861.10 39,638.90 99 3,607,982.47
0400.402 Property Tax Rev-Road & Bridge 375,000.00 .00 375,000.00 164,827.05 .00 370,681.62 4,318.38 99 377,733.12
0400.403 Property Tax Rev-Police Pension 1,300,000.00 .00 1,300,000.00 567,179.71 .00 1,263,649.07 36,350.93 97 1,402,474.77
0400.404 Property Tax Revenue-IMRF 540,000.00 .00 540,000.00 235,707.83 .00 525,145.82 14,854.18 97 541,139.30
0450.451 Municipal Sales Tax 5,900,000.00 .00 5,900,000.00 510,685.44 .00 2,400,164.45 3,499,835.55 41 5,754,206.78
0450.452 Illinois Income Tax 3,600,000.00 .00 3,600,000.00 235,510.38 .00 1,915,891.44 1,684,108.56 53 3,842,879.11
0450.453 Replacement Tax 55,000.00 .00 55,000.00 .00 .00 21,556.33 33,443.67 39 48,664.91
0450.455 Local Use Tax 1,085,000.00 .00 1,085,000.00 105,018.15 .00 515,442.67 569,557.33 48 1,224,520.85
0500.500 Hotel/Motel Tax 1,500.00 .00 1,500.00 .00 .00 292.50 1,207.50 20 1,097.28
0500.501 Amusement Tax 7,000.00 .00 7,000.00 .00 .00 319.84 6,680.16 5 7,168.08
0500.503 Local Motor Fuel Tax 1,150,000.00 .00 1,150,000.00 92,872.03 .00 460,035.96 689,964.04 40 1,116,076.09
0550.551 Liquor License 100,000.00 .00 100,000.00 1,733.30 .00 104,816.60 (4,816.60)105 103,149.90
0550.552 Contractors License 45,000.00 .00 45,000.00 4,850.00 .00 28,400.00 16,600.00 63 44,400.00
0550.553 Cigarette License 6,000.00 .00 6,000.00 .00 .00 6,045.00 (45.00)101 8,000.00
0550.554 Scavenger License 200.00 .00 200.00 .00 .00 100.00 100.00 50 100.00
0550.558 Business License 40,000.00 .00 40,000.00 287.50 .00 1,725.00 38,275.00 4 41,437.50
0570.555 Building Permit 925,000.00 .00 925,000.00 98,605.56 .00 553,153.09 371,846.91 60 1,087,619.01
0570.556 Sign Permit 5,000.00 .00 5,000.00 219.92 .00 1,867.84 3,132.16 37 3,895.47
0570.557 Special Movement Permit 10,000.00 .00 10,000.00 7,400.00 .00 46,725.00 (36,725.00)467 26,540.00
0570.560 Solicitors Permit 1,000.00 .00 1,000.00 245.00 .00 1,575.00 (575.00)158 3,430.00
0600.601 County Court Fines 325,000.00 .00 325,000.00 50,786.18 .00 161,935.12 163,064.88 50 353,321.80
0600.602 Administrative Fines(P-Tickets)135,000.00 .00 135,000.00 16,625.00 .00 66,775.01 68,224.99 49 179,769.00
0600.603 Asset Seizure-Non Federal 225,000.00 .00 225,000.00 3,919.84 .00 3,919.84 221,080.16 2 43,814.70
0600.604 Alarm Fees 3,000.00 .00 3,000.00 .00 .00 250.00 2,750.00 8 650.00
0600.605 Kendall County Court Fines 1,500.00 .00 1,500.00 98.72 .00 1,131.70 368.30 75 2,213.24
0600.607 Administrative Fines- Late Fee 10,000.00 .00 10,000.00 820.00 .00 3,450.00 6,550.00 34 9,020.00
0600.630 Asset Seizure-Federal (Dept of Justice Equitable Share) 5,000.00 .00 5,000.00 2,263.77 .00 114,413.20 (109,413.20)2288 22,887.93
0600.632 Asset Seizure-Federal (U.S. Treasury Equitable Share) 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00
0620.655 Garbage Fee 4,475,000.00 .00 4,475,000.00 371,709.09 .00 2,225,986.44 2,249,013.56 50 4,320,878.46
0620.656 Garbage Penalties 50,000.00 .00 50,000.00 4,837.53 .00 23,103.76 26,896.24 46 55,301.05
0640.500 Engineering Services 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 .00
0650.651 Zoning Applications 10,000.00 .00 10,000.00 1,050.00 .00 12,326.00 (2,326.00)123 37,634.00
0650.653 Accident Report Fees 4,500.00 .00 4,500.00 960.00 .00 3,815.00 685.00 85 5,969.00
0650.654 Copies-Maps & Ordinances 2,000.00 .00 2,000.00 125.00 .00 1,151.00 849.00 58 2,511.97
0650.670 Impound Fee 25,000.00 .00 25,000.00 2,000.00 .00 14,500.00 10,500.00 58 32,762.50
0650.815 Parking Lot Revenue 4,000.00 .00 4,000.00 .00 .00 900.00 3,100.00 22 8,566.40
0650.818 Tower Rent 45,000.00 .00 45,000.00 2,070.00 .00 10,350.00 34,650.00 23 42,910.17
0650.825 Rental Income 49,200.00 .00 49,200.00 6,100.00 .00 22,500.00 26,700.00 46 49,200.00
0650.830 Rental-Community/Multi Room 4,000.00 .00 4,000.00 318.75 .00 1,230.00 2,770.00 31 3,740.00
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Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
37
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
REVENUE
0650.904 Special Detail/OT Reimbursement 50,000.00 .00 50,000.00 22,850.00 .00 46,861.52 3,138.48 94 117,965.35
0690.902 Water & Sewer Service Charge 350,000.00 .00 350,000.00 .00 .00 .00 350,000.00 0 250,000.00
0700.650 Grant Revenue .00 .00 .00 .00 .00 .00 .00 +++98,847.54
0700.704 Bulletproof Vest Grant 3,000.00 .00 3,000.00 1,142.22 .00 1,902.79 1,097.21 63 3,424.69
0700.710 Tobacco Grant 2,750.00 .00 2,750.00 1,375.00 .00 1,375.00 1,375.00 50 2,750.00
0700.717 Traffic Grant 30,000.00 .00 30,000.00 5,143.27 .00 22,738.95 7,261.05 76 42,970.66
0750.750 AT&T Franchise Fees 160,000.00 .00 160,000.00 624.13 .00 31,077.12 128,922.88 19 126,384.48
0750.751 Cable TV-Franchise Fees 530,000.00 .00 530,000.00 (1,933.03).00 242,596.79 287,403.21 46 531,969.81
0800.800 Interest Income 126,326.00 .00 126,326.00 18,012.52 .00 93,017.92 33,308.08 74 225,088.80
0800.826 Realized Gain/Loss On Investment .00 .00 .00 .00 .00 .00 .00 +++(829.41)
0800.827 Unrealized Gain/Loss .00 .00 .00 (514.48).00 8,516.56 (8,516.56)+++5,579.97
0800.830 Unrealized Gain/Loss IMET .00 .00 .00 (1,529.58).00 26,429.76 (26,429.76)+++40,288.67
0801.200 Event Sponsorship Program 4,000.00 .00 4,000.00 .00 .00 3,300.00 700.00 82 5,729.00
0801.802 Amphitheater Rent 500.00 .00 500.00 .00 .00 (125.00)625.00 -25 250.00
0801.822 Donation/Contribution 15,000.00 .00 15,000.00 (25.00).00 5,475.00 9,525.00 36 17,083.32
0803.000 Sales-Fixed Assets 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 .00
0805.000 Other Reimbursements 80,000.00 .00 80,000.00 5,200.00 .00 64,027.88 15,972.12 80 99,014.57
0806.000 Other Receipts 25,000.00 .00 25,000.00 1,381.20 .00 7,426.20 17,573.80 30 49,184.60
0840.001 Liability Write off .00 .00 .00 .00 .00 .00 .00 +++238,525.00
0860.804 School Liaison Reimbursement 475,000.00 .00 475,000.00 .00 .00 132,618.44 342,381.56 28 441,773.75
0860.819 HIDTA/Organized Crime Reimb 15,000.00 .00 15,000.00 .00 .00 1,224.00 13,776.00 8 10,306.28
0999.904 Transfer From MFT 150,000.00 .00 150,000.00 .00 .00 .00 150,000.00 0 .00
0999.917 Transfer From TIF 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 .00
0999.927 Transfer From Alcohol Enforc.25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 25,000.00
REVENUE TOTALS $26,646,976.00 $0.00 $26,646,976.00 $4,326,425.61 $0.00 $15,552,648.33 $11,094,327.67 58%$26,744,971.94
EXPENSE
Unit 00 - Non-Departmental
Division 94 - Contra
2020.001 Contra Insurance Account .00 .00 .00 .00 .00 .00 .00 +++(93,699.99)
Division 94 - Contra Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++($93,699.99)
Unit 00 - Non-Departmental Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++($93,699.99)
Unit 04 - Administration/Finance
Division 00 - Non-Divisional
8100 Fees to Refuse Hauler 4,134,000.00 .00 4,134,000.00 342,198.78 .00 1,365,836.78 2,768,163.22 33 3,982,890.82
Division 00 - Non-Divisional Totals $4,134,000.00 $0.00 $4,134,000.00 $342,198.78 $0.00 $1,365,836.78 $2,768,163.22 33%$3,982,890.82
Division 01 - Legislative Program
1000 Salaries-President 24,000.00 .00 24,000.00 2,000.00 .00 10,000.00 14,000.00 42 24,000.00
1002 Salaries-Elected Officials 25,000.00 .00 25,000.00 2,800.00 .00 12,800.00 12,200.00 51 23,800.00
1003 Salaries-Liquor Commissioner 1,500.00 .00 1,500.00 125.00 .00 625.00 875.00 42 1,500.00
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Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
38
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 04 - Administration/Finance
Division 01 - Legislative Program
1004 Salaries-Treasurer 2,500.00 .00 2,500.00 208.33 .00 1,041.65 1,458.35 42 2,499.96
2000 FICA 3,300.00 .00 3,300.00 318.26 .00 1,498.33 1,801.67 45 3,037.38
2001 Medicare 780.00 .00 780.00 74.43 .00 350.42 429.58 45 710.36
2020 Employee Insurance 150.00 .00 150.00 8.40 .00 60.90 89.10 41 138.60
3000 Travel/Training 10,000.00 .00 10,000.00 989.13 .00 1,919.13 8,080.87 19 4,393.22
5010 Replacement Supplies 3,000.00 .00 3,000.00 (24.79).00 .00 3,000.00 0 .00
5015 Dues & Subscriptions 40,000.00 .00 40,000.00 .00 .00 350.00 39,650.00 1 56,001.37
8070 Public Relations 115,000.00 .00 115,000.00 4,878.96 .00 26,481.31 88,518.69 23 100,472.26
8074 Cable TV 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 .00
8078 Economic Incentive Rebate 175,000.00 .00 175,000.00 .00 .00 22,965.75 152,034.25 13 189,796.00
Division 01 - Legislative Program Totals $410,230.00 $0.00 $410,230.00 $11,377.72 $0.00 $78,092.49 $332,137.51 19%$406,349.15
Division 02 - Administration Program
1005 Salaries-Full Time 755,000.00 .00 755,000.00 61,767.55 .00 326,346.91 428,653.09 43 744,711.67
1015 Salaries-Part Time 55,000.00 .00 55,000.00 4,070.70 .00 24,767.27 30,232.73 45 53,127.40
1800 Salaries-Overtime 3,000.00 .00 3,000.00 32.72 .00 167.29 2,832.71 6 877.50
2000 FICA 50,400.00 .00 50,400.00 3,185.64 .00 20,783.88 29,616.12 41 45,116.29
2001 Medicare 11,800.00 .00 11,800.00 945.76 .00 5,061.48 6,738.52 43 11,560.00
2010 IMRF 92,000.00 .00 92,000.00 6,240.89 .00 33,290.57 58,709.43 36 84,812.66
2020 Employee Insurance 105,000.00 .00 105,000.00 7,976.43 .00 53,074.98 51,925.02 51 103,736.25
2025 Deferred Comp. Contribution 28,000.00 .00 28,000.00 .00 .00 .00 28,000.00 0 23,457.60
3000 Travel/Training 15,000.00 .00 15,000.00 .00 .00 3,346.48 11,653.52 22 12,055.11
3015 IL Unemployment Insurance 5,000.00 .00 5,000.00 .00 .00 963.52 4,036.48 19 4,042.94
4000 Telephone/Internet 5,500.00 .00 5,500.00 .00 .00 2,912.12 2,587.88 53 6,345.92
4005 Cellular Phones/Pagers 3,000.00 .00 3,000.00 157.36 .00 626.84 2,373.16 21 2,145.49
5005 Office Supplies/Postage 32,000.00 .00 32,000.00 2,743.83 .00 12,999.63 19,000.37 41 32,003.26
5015 Dues & Subscriptions 5,000.00 .00 5,000.00 5.00 .00 2,518.80 2,481.20 50 3,716.00
5020 Gas/Oil/Mileage/Carwash 9,500.00 .00 9,500.00 600.00 .00 3,510.88 5,989.12 37 8,919.23
8035 Maintenance Contracts/Lease 8,000.00 .00 8,000.00 166.98 .00 2,522.47 5,477.53 32 8,718.65
8045 Recording Fees 1,500.00 .00 1,500.00 .00 .00 166.00 1,334.00 11 1,579.00
8050 Legal Notices 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 2,328.43
8065 Legal Fees 45,000.00 .00 45,000.00 1,306.50 .00 11,322.50 33,677.50 25 48,478.10
8135 Contractual Services 80,000.00 .00 80,000.00 6,848.41 .00 24,883.68 55,116.32 31 88,670.03
8135.008 Settlement Charges .00 .00 .00 558.27 .00 2,986.77 (2,986.77)+++6,865.51
9115 Office Furniture & Equipment 5,000.00 .00 5,000.00 9,981.72 .00 9,981.72 (4,981.72)200 1,747.90
9300 Contingencies 45,000.00 .00 45,000.00 .00 .00 5,962.00 39,038.00 13 37,696.00
Division 02 - Administration Program Totals $1,362,200.00 $0.00 $1,362,200.00 $106,587.76 $0.00 $548,195.79 $814,004.21 40%$1,332,710.94
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 3 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
39
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 04 - Administration/Finance
Division 03 - Community Relations Program
1005 Salaries-Full Time 105,000.00 .00 105,000.00 8,017.96 .00 43,981.45 61,018.55 42 102,251.54
2000 FICA 6,510.00 .00 6,510.00 453.79 .00 2,501.09 4,008.91 38 5,900.82
2001 Medicare 1,525.00 .00 1,525.00 106.13 .00 584.93 940.07 38 1,380.03
2010 IMRF 12,075.00 .00 12,075.00 766.52 .00 4,223.76 7,851.24 35 11,010.31
2020 Employee Insurance 22,500.00 .00 22,500.00 1,665.01 .00 10,770.08 11,729.92 48 21,093.88
2025 Deferred Comp. Contribution 4,000.00 .00 4,000.00 .00 .00 .00 4,000.00 0 3,655.60
3000 Travel/Training 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 251.32
4000 Telephone/Internet 650.00 .00 650.00 .00 .00 337.55 312.45 52 634.57
5005 Office Supplies/Postage 500.00 .00 500.00 .00 .00 335.48 164.52 67 .00
5015 Dues & Subscriptions 850.00 .00 850.00 .00 .00 170.00 680.00 20 530.00
5020 Gas/Oil/Mileage/Carwash 100.00 .00 100.00 .00 .00 .00 100.00 0 .00
8070 Public Relations 12,500.00 .00 12,500.00 55.25 .00 2,968.34 9,531.66 24 10,798.95
8071 Marketing and Promotions 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 173.00
8072 Settler's Park 7,500.00 .00 7,500.00 .00 .00 3,440.13 4,059.87 46 6,190.78
8135 Contractual Services 4,000.00 .00 4,000.00 .00 .00 .00 4,000.00 0 3,850.00
Division 03 - Community Relations Program Totals $181,210.00 $0.00 $181,210.00 $11,064.66 $0.00 $69,312.81 $111,897.19 38%$167,720.80
Division 04 - Facility Management Program
1005 Salaries-Full Time 51,000.00 .00 51,000.00 3,904.04 .00 21,775.78 29,224.22 43 50,139.30
1800 Salaries-Overtime 3,000.00 .00 3,000.00 173.21 .00 1,414.61 1,585.39 47 4,226.07
2000 FICA 3,400.00 .00 3,400.00 241.38 .00 1,376.18 2,023.82 40 3,227.44
2001 Medicare 800.00 .00 800.00 56.44 .00 321.86 478.14 40 754.85
2010 IMRF 5,900.00 .00 5,900.00 389.79 .00 2,217.03 3,682.97 38 5,766.42
2020 Employee Insurance 15,000.00 .00 15,000.00 1,203.38 .00 7,703.85 7,296.15 51 15,299.94
2025 Deferred Comp. Contribution .00 .00 .00 .00 .00 .00 .00 +++776.90
5000 Building Supplies 12,000.00 .00 12,000.00 263.93 .00 3,242.59 8,757.41 27 10,386.97
8135 Contractual Services 40,000.00 .00 40,000.00 .00 .00 18,793.00 21,207.00 47 43,066.74
9105 Building Improvements 40,000.00 .00 40,000.00 .00 .00 .00 40,000.00 0 5,987.28
Division 04 - Facility Management Program Totals $171,100.00 $0.00 $171,100.00 $6,232.17 $0.00 $56,844.90 $114,255.10 33%$139,631.91
Division 06 - Human Resources Program
1005 Salaries-Full Time 170,000.00 .00 170,000.00 13,274.95 .00 72,460.29 97,539.71 43 166,248.26
1800 Salaries-Overtime 500.00 .00 500.00 .00 .00 .00 500.00 0 49.53
2000 FICA 10,550.00 .00 10,550.00 780.19 .00 4,302.04 6,247.96 41 9,972.02
2001 Medicare 2,500.00 .00 2,500.00 182.47 .00 1,006.12 1,493.88 40 2,332.18
2010 IMRF 19,650.00 .00 19,650.00 1,269.09 .00 6,994.13 12,655.87 36 17,737.75
2020 Employee Insurance 40,000.00 .00 40,000.00 3,008.30 .00 19,790.50 20,209.50 49 38,063.46
2025 Deferred Comp. Contribution 7,000.00 .00 7,000.00 .00 .00 .00 7,000.00 0 6,579.60
3000 Travel/Training 6,500.00 .00 6,500.00 .00 .00 75.00 6,425.00 1 8,687.55
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 4 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
40
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 04 - Administration/Finance
Division 06 - Human Resources Program
4000 Telephone/Internet 1,000.00 .00 1,000.00 .00 .00 536.07 463.93 54 1,269.18
4005 Cellular Phones/Pagers 600.00 .00 600.00 56.20 .00 223.50 376.50 37 666.60
5005 Office Supplies/Postage 1,500.00 .00 1,500.00 .00 .00 139.40 1,360.60 9 518.34
5015 Dues & Subscriptions 9,000.00 .00 9,000.00 .00 .00 189.00 8,811.00 2 7,804.00
5020 Gas/Oil/Mileage/Carwash 1,200.00 .00 1,200.00 .00 .00 24.36 1,175.64 2 340.67
8070 Public Relations 12,300.00 .00 12,300.00 1,364.65 .00 5,501.73 6,798.27 45 4,149.07
8135 Contractual Services 8,000.00 .00 8,000.00 .00 .00 931.00 7,069.00 12 5,473.00
Division 06 - Human Resources Program Totals $290,300.00 $0.00 $290,300.00 $19,935.85 $0.00 $112,173.14 $178,126.86 39%$269,891.21
Division 08 - IT Program
1005 Salaries-Full Time 252,000.00 .00 252,000.00 20,204.96 .00 110,600.79 141,399.21 44 245,653.23
1800 Salaries-Overtime 500.00 .00 500.00 .00 .00 .00 500.00 0 .00
2000 FICA 15,600.00 .00 15,600.00 1,228.38 .00 6,728.61 8,871.39 43 15,003.82
2001 Medicare 3,660.00 .00 3,660.00 287.29 .00 1,573.64 2,086.36 43 3,508.96
2010 IMRF 29,000.00 .00 29,000.00 1,931.62 .00 10,583.12 18,416.88 36 26,161.76
2020 Employee Insurance 46,000.00 .00 46,000.00 3,416.85 .00 21,992.15 24,007.85 48 42,082.57
2025 Deferred Comp. Contribution 9,500.00 .00 9,500.00 .00 .00 .00 9,500.00 0 6,926.00
3000 Travel/Training 14,500.00 .00 14,500.00 425.00 .00 654.00 13,846.00 5 12,046.12
4000 Telephone/Internet 500.00 .00 500.00 .00 .00 268.04 231.96 54 669.24
4005 Cellular Phones/Pagers 3,000.00 .00 3,000.00 219.34 .00 910.42 2,089.58 30 2,657.31
5005 Office Supplies/Postage 1,400.00 .00 1,400.00 27.06 .00 245.49 1,154.51 18 1,868.87
5015 Dues & Subscriptions 700.00 .00 700.00 .00 .00 385.00 315.00 55 675.00
5020 Gas/Oil/Mileage/Carwash 400.00 .00 400.00 .00 .00 74.56 325.44 19 339.93
5095 Uniforms/Clothing 300.00 .00 300.00 .00 .00 .00 300.00 0 367.50
8030 Server/Network Supplies 58,700.00 .00 58,700.00 719.66 915.00 5,625.61 52,159.39 11 55,355.26
8031 Software Licensing/Renewals 265,000.00 .00 265,000.00 3,279.70 4,550.00 83,826.89 176,623.11 33 256,682.75
8135 Contractual Services 16,300.00 .00 16,300.00 .00 .00 2,191.28 14,108.72 13 16,611.32
9111 Computers 25,000.00 .00 25,000.00 .00 .00 821.65 24,178.35 3 22,795.69
Division 08 - IT Program Totals $742,060.00 $0.00 $742,060.00 $31,739.86 $5,465.00 $246,481.25 $490,113.75 34%$709,405.33
Division 99 - Transfers
9911 Transfer to Capital Improvements 450,000.00 .00 450,000.00 .00 .00 .00 450,000.00 0 1,359,212.00
Division 99 - Transfers Totals $450,000.00 $0.00 $450,000.00 $0.00 $0.00 $0.00 $450,000.00 0%$1,359,212.00
Unit 04 - Administration/Finance Totals $7,741,100.00 $0.00 $7,741,100.00 $529,136.80 $5,465.00 $2,476,937.16 $5,258,697.84 32%$8,367,812.16
Unit 05 - Police Department
Division 02 - Administration Program
1005 Salaries-Full Time 322,291.00 .00 322,291.00 24,022.73 .00 136,218.02 186,072.98 42 309,660.05
1015 Salaries-Part Time 35,000.00 .00 35,000.00 2,322.58 .00 13,709.77 21,290.23 39 34,244.91
1800 Salaries-Overtime 1,000.00 .00 1,000.00 .00 .00 151.46 848.54 15 361.19
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 5 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
41
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 05 - Police Department
Division 02 - Administration Program
2000 FICA 22,214.00 .00 22,214.00 1,557.29 .00 8,910.49 13,303.51 40 20,055.47
2001 Medicare 5,195.00 .00 5,195.00 364.22 .00 2,083.89 3,111.11 40 4,772.98
2010 IMRF 24,728.00 .00 24,728.00 1,472.71 .00 8,177.28 16,550.72 33 21,271.75
2020 Employee Insurance 67,730.00 .00 67,730.00 5,377.19 .00 32,156.84 35,573.16 47 63,617.94
2025 Deferred Comp. Contribution 8,000.00 .00 8,000.00 .00 .00 .00 8,000.00 0 6,068.40
3000 Travel/Training 7,000.00 .00 7,000.00 72.14 .00 1,046.72 5,953.28 15 4,057.90
3001 Education/School 3,000.00 .00 3,000.00 .00 .00 511.16 2,488.84 17 .00
3015 IL Unemployment Insurance 20,000.00 .00 20,000.00 .00 .00 4,857.87 15,142.13 24 18,634.30
4000 Telephone/Internet 1,300.00 .00 1,300.00 .00 .00 319.73 980.27 25 1,740.60
4005 Cellular Phones/Pagers 800.00 .00 800.00 56.20 .00 223.50 576.50 28 747.52
5005 Office Supplies/Postage 8,000.00 .00 8,000.00 123.72 .00 1,771.81 6,228.19 22 4,679.98
5010 Replacement Supplies 3,500.00 .00 3,500.00 151.17 .00 1,557.29 1,942.71 44 907.45
5015 Dues & Subscriptions 5,000.00 .00 5,000.00 124.00 .00 1,964.00 3,036.00 39 2,967.05
5020 Gas/Oil/Mileage/Carwash 3,700.00 .00 3,700.00 115.04 .00 464.63 3,235.37 13 1,178.28
5095 Uniforms/Clothing 1,800.00 .00 1,800.00 .00 .00 1,221.38 578.62 68 1,870.99
8035 Maintenance Contracts/Lease 7,190.00 .00 7,190.00 309.18 .00 2,730.53 4,459.47 38 7,385.43
8040 Custodian 60,000.00 .00 60,000.00 1,173.26 .00 16,043.05 43,956.95 27 58,935.52
8060 Vehicle Maintenance 2,500.00 .00 2,500.00 .00 .00 38.91 2,461.09 2 2,114.57
8135 Contractual Services 8,000.00 .00 8,000.00 .00 .00 489.00 7,511.00 6 3,001.93
Division 02 - Administration Program Totals $617,948.00 $0.00 $617,948.00 $37,241.43 $0.00 $234,647.33 $383,300.67 38%$568,274.21
Division 51 - Police Operations
1005 Salaries-Full Time 4,105,555.00 .00 4,105,555.00 311,223.71 .00 1,757,992.50 2,347,562.50 43 3,972,682.13
1015 Salaries-Part Time 275,000.00 .00 275,000.00 21,397.04 .00 115,364.42 159,635.58 42 245,262.96
1800 Salaries-Overtime 350,000.00 .00 350,000.00 19,902.12 .00 135,124.84 214,875.16 39 306,702.04
2000 FICA 293,294.00 .00 293,294.00 21,416.53 .00 121,054.11 172,239.89 41 271,691.17
2001 Medicare 68,593.00 .00 68,593.00 5,008.75 .00 28,311.06 40,281.94 41 64,010.25
2010 IMRF 55,689.00 .00 55,689.00 3,070.85 .00 17,363.10 38,325.90 31 41,580.32
2011 Employer Pension Contributions 1,300,000.00 .00 1,300,000.00 567,179.71 .00 1,263,649.07 36,350.93 97 1,402,474.77
2020 Employee Insurance 689,835.00 .00 689,835.00 47,679.23 .00 320,025.03 369,809.97 46 615,422.92
2025 Deferred Comp. Contribution 130,000.00 .00 130,000.00 .00 .00 .00 130,000.00 0 122,331.92
3000 Travel/Training 36,000.00 .00 36,000.00 5,235.17 3,879.74 22,948.00 9,172.26 75 32,231.86
4000 Telephone/Internet 27,180.00 .00 27,180.00 2,317.59 .00 15,712.63 11,467.37 58 29,304.78
4005 Cellular Phones/Pagers 5,500.00 .00 5,500.00 475.00 .00 1,886.41 3,613.59 34 5,364.89
5005 Office Supplies/Postage 13,500.00 .00 13,500.00 170.71 .00 3,164.46 10,335.54 23 14,552.84
5010 Replacement Supplies 18,000.00 .00 18,000.00 497.59 .00 1,457.52 16,542.48 8 18,178.09
5015 Dues & Subscriptions 3,400.00 .00 3,400.00 14.00 .00 114.00 3,286.00 3 1,123.50
5020 Gas/Oil/Mileage/Carwash 85,000.00 .00 85,000.00 8,467.18 .00 43,432.53 41,567.47 51 91,570.01
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Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
42
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 05 - Police Department
Division 51 - Police Operations
5068 K-9 Unit 4,000.00 .00 4,000.00 370.64 .00 589.97 3,410.03 15 4,655.13
5095 Uniforms/Clothing 41,000.00 .00 41,000.00 2,245.39 .00 14,215.41 26,784.59 35 37,983.48
5100 Ammunition/Weapons 28,000.00 .00 28,000.00 .00 .00 553.73 27,446.27 2 32,521.49
5115.001 Traffic Programs 24,800.00 .00 24,800.00 73.00 .00 3,107.60 21,692.40 13 20,302.23
8003 Radio Maintenance 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 954.99
8035 Maintenance Contracts/Lease 16,567.00 .00 16,567.00 166.98 .00 2,033.43 14,533.57 12 15,656.00
8060 Vehicle Maintenance 60,000.00 .00 60,000.00 5,798.53 .00 18,921.95 41,078.05 32 78,392.93
8069 Bike Unit 6,000.00 .00 6,000.00 159.98 .00 3,729.33 2,270.67 62 825.00
8135 Contractual Services 15,000.00 .00 15,000.00 .00 .00 12,478.92 2,521.08 83 13,886.99
8265 Contractual Services-Wescom 603,000.00 .00 603,000.00 50,118.42 .00 300,710.52 302,289.48 50 602,844.96
8267 Animal Control 14,000.00 .00 14,000.00 1,100.00 .00 2,650.00 11,350.00 19 4,440.00
Division 51 - Police Operations Totals $8,270,913.00 $0.00 $8,270,913.00 $1,074,088.12 $3,879.74 $4,206,590.54 $4,060,442.72 51%$8,046,947.65
Division 52 - Police Administration
1005 Salaries-Full Time 1,095,531.00 .00 1,095,531.00 75,014.97 .00 442,864.40 652,666.60 40 1,042,704.54
1800 Salaries-Overtime 100,000.00 .00 100,000.00 4,788.70 .00 30,800.11 69,199.89 31 79,262.08
2000 FICA 74,123.00 .00 74,123.00 4,805.66 .00 28,780.40 45,342.60 39 68,144.78
2001 Medicare 17,335.00 .00 17,335.00 1,123.90 .00 6,730.90 10,604.10 39 15,999.40
2010 IMRF 8,195.00 .00 8,195.00 502.18 .00 2,754.64 5,440.36 34 6,773.53
2020 Employee Insurance 186,309.00 .00 186,309.00 13,513.25 .00 91,585.75 94,723.25 49 177,745.85
2025 Deferred Comp. Contribution 45,000.00 .00 45,000.00 .00 .00 .00 45,000.00 0 39,548.17
3000 Travel/Training 15,600.00 .00 15,600.00 959.82 .00 6,971.28 8,628.72 45 10,444.54
4000 Telephone/Internet 1,500.00 .00 1,500.00 .00 .00 382.24 1,117.76 25 2,237.92
4005 Cellular Phones/Pagers 9,800.00 .00 9,800.00 1,006.62 .00 3,949.74 5,850.26 40 11,609.03
5005 Office Supplies/Postage 5,500.00 .00 5,500.00 83.88 .00 680.94 4,819.06 12 2,487.97
5010 Replacement Supplies 4,000.00 .00 4,000.00 .00 .00 .00 4,000.00 0 892.66
5015 Dues & Subscriptions 4,070.00 .00 4,070.00 14.00 .00 2,507.65 1,562.35 62 5,050.00
5020 Gas/Oil/Mileage/Carwash 25,000.00 .00 25,000.00 1,322.42 .00 7,511.89 17,488.11 30 16,973.85
5040.002 Crime Scene/Evidence Tech Supply 8,000.00 .00 8,000.00 511.29 .00 3,185.51 4,814.49 40 7,851.09
5095 Uniforms/Clothing 8,900.00 .00 8,900.00 760.75 .00 3,160.75 5,739.25 36 7,198.64
5115.004 Community Programs-Explorer Program 5,000.00 .00 5,000.00 .00 .00 9,199.45 (4,199.45)184 6,471.22
8003 Radio Maintenance 500.00 .00 500.00 .00 .00 .00 500.00 0 .00
8035 Maintenance Contracts/Lease 4,200.00 .00 4,200.00 166.98 .00 1,370.43 2,829.57 33 3,735.00
8060 Vehicle Maintenance 15,000.00 .00 15,000.00 1,795.98 .00 6,194.74 8,805.26 41 14,101.83
8250 Background Check Services 2,500.00 .00 2,500.00 139.20 .00 726.10 1,773.90 29 2,329.63
8268 Accreditation 4,100.00 .00 4,100.00 .00 .00 4,595.00 (495.00)112 4,595.00
Division 52 - Police Administration Totals $1,640,163.00 $0.00 $1,640,163.00 $106,509.60 $0.00 $653,951.92 $986,211.08 40%$1,526,156.73
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Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
43
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 05 - Police Department
Division 53 - Police Records
1005 Salaries-Full Time 222,150.00 .00 222,150.00 17,017.91 .00 93,363.19 128,786.81 42 216,141.99
1015 Salaries-Part Time 36,311.00 .00 36,311.00 2,591.98 .00 14,408.46 21,902.54 40 27,636.05
1800 Salaries-Overtime 6,000.00 .00 6,000.00 76.61 .00 2,548.12 3,451.88 42 6,234.68
2000 FICA 16,397.00 .00 16,397.00 1,204.46 .00 6,818.69 9,578.31 42 15,877.29
2001 Medicare 3,835.00 .00 3,835.00 281.67 .00 1,594.68 2,240.32 42 3,713.24
2010 IMRF 31,735.00 .00 31,735.00 1,882.05 .00 10,603.72 21,131.28 33 26,815.99
2020 Employee Insurance 31,666.00 .00 31,666.00 2,383.11 .00 15,966.82 15,699.18 50 56,492.24
2025 Deferred Comp. Contribution 12,000.00 .00 12,000.00 .00 .00 .00 12,000.00 0 8,966.00
3000 Travel/Training 2,750.00 .00 2,750.00 .00 .00 419.77 2,330.23 15 2,136.05
4000 Telephone/Internet 1,500.00 .00 1,500.00 .00 .00 382.24 1,117.76 25 2,237.92
5005 Office Supplies/Postage 10,000.00 .00 10,000.00 397.34 .00 5,576.98 4,423.02 56 8,623.72
5015 Dues & Subscriptions 480.00 .00 480.00 .00 .00 10.00 470.00 2 15.00
5095 Uniforms/Clothing 1,500.00 .00 1,500.00 .00 .00 619.82 880.18 41 1,019.35
8035 Maintenance Contracts/Lease 4,460.00 .00 4,460.00 3,016.98 .00 3,935.43 524.57 88 2,160.00
Division 53 - Police Records Totals $380,784.00 $0.00 $380,784.00 $28,852.11 $0.00 $156,247.92 $224,536.08 41%$378,069.52
Division 54 - Seizure/Forfeiture
5012 Asset Seizure/Forfeiture Expense 225,000.00 .00 225,000.00 4,795.31 .00 5,725.28 219,274.72 3 117,514.57
5012.030 Asset Seizure/Forfeture-Federal (DOJ Equitable Share).00 .00 .00 .00 .00 16,853.95 (16,853.95)+++6,000.00
Division 54 - Seizure/Forfeiture Totals $225,000.00 $0.00 $225,000.00 $4,795.31 $0.00 $22,579.23 $202,420.77 10%$123,514.57
Division 55 - Police Special Activities
1005.061 Salaries-Special Activities 32,513.00 .00 32,513.00 10,623.93 .00 29,976.42 2,536.58 92 77,522.11
2000 FICA 2,016.00 .00 2,016.00 645.94 .00 1,822.13 193.87 90 4,927.32
2001 Medicare 471.00 .00 471.00 151.06 .00 426.16 44.84 90 1,168.95
5045 Mobile Field Force 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00
Division 55 - Police Special Activities Totals $36,000.00 $0.00 $36,000.00 $11,420.93 $0.00 $32,224.71 $3,775.29 90%$83,618.38
Division 56 - Community Services
1005 Salaries-Full Time 952,453.00 .00 952,453.00 108,215.34 .00 420,689.14 531,763.86 44 909,074.77
1015 Salaries-Part Time .00 .00 .00 .00 .00 .00 .00 +++203.18
1800 Salaries-Overtime 40,000.00 .00 40,000.00 3,701.05 .00 23,040.47 16,959.53 58 46,408.17
2000 FICA 61,532.00 .00 61,532.00 6,800.89 .00 26,720.63 34,811.37 43 57,349.60
2001 Medicare 14,391.00 .00 14,391.00 1,590.57 .00 6,249.17 8,141.83 43 13,507.88
2010 IMRF 7,191.00 .00 7,191.00 367.18 .00 2,023.69 5,167.31 28 5,514.27
2020 Employee Insurance 172,396.00 .00 172,396.00 13,431.12 .00 81,136.57 91,259.43 47 164,841.07
2025 Deferred Comp. Contribution 22,000.00 .00 22,000.00 .00 .00 .00 22,000.00 0 26,999.48
3000 Travel/Training 20,000.00 .00 20,000.00 674.82 .00 7,221.58 12,778.42 36 12,670.26
4000 Telephone/Internet 2,000.00 .00 2,000.00 .00 .00 466.40 1,533.60 23 2,237.93
4005 Cellular Phones/Pagers 3,000.00 .00 3,000.00 221.99 .00 882.85 2,117.15 29 2,709.04
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 8 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
44
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 05 - Police Department
Division 56 - Community Services
5005 Office Supplies/Postage 3,100.00 .00 3,100.00 35.35 .00 323.27 2,776.73 10 2,660.73
5010 Replacement Supplies 6,200.00 .00 6,200.00 .00 .00 2,744.50 3,455.50 44 930.80
5015 Dues & Subscriptions 2,200.00 .00 2,200.00 14.00 .00 14.00 2,186.00 1 1,319.00
5020 Gas/Oil/Mileage/Carwash 16,000.00 .00 16,000.00 964.03 .00 4,298.03 11,701.97 27 9,782.77
5095 Uniforms/Clothing 8,600.00 .00 8,600.00 325.26 .00 3,015.06 5,584.94 35 4,443.20
5115.002 Community Programs 5,500.00 .00 5,500.00 616.28 .00 2,521.26 2,978.74 46 4,895.26
5115.003 Community Prog.-Alcohol/Tobacco 2,500.00 .00 2,500.00 .00 .00 24.13 2,475.87 1 152.08
8003 Radio Maintenance 26,800.00 .00 26,800.00 1,353.82 .00 8,122.92 18,677.08 30 25,962.41
8035 Maintenance Contracts/Lease 2,180.00 .00 2,180.00 166.98 .00 545.43 1,634.57 25 .00
8060 Vehicle Maintenance 25,000.00 .00 25,000.00 1,763.52 .00 3,608.54 21,391.46 14 16,321.31
8245 D.A.R.E. Program 5,000.00 .00 5,000.00 150.00 .00 150.00 4,850.00 3 4,158.94
8246 Shop with a Cop 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 13,600.00
8266 Chaplaincy Program 3,000.00 .00 3,000.00 760.75 .00 829.91 2,170.09 28 1,096.74
Division 56 - Community Services Totals $1,411,043.00 $0.00 $1,411,043.00 $141,152.95 $0.00 $594,627.55 $816,415.45 42%$1,326,838.89
Division 57 - Court Services
1005 Salaries-Full Time 134,680.00 .00 134,680.00 10,538.51 .00 57,285.71 77,394.29 43 129,880.39
1015 Salaries-Part Time 25,476.00 .00 25,476.00 2,315.02 .00 11,605.56 13,870.44 46 25,268.26
1800 Salaries-Overtime 1,000.00 .00 1,000.00 .00 .00 48.74 951.26 5 99.76
2000 FICA 9,992.00 .00 9,992.00 769.72 .00 4,151.01 5,840.99 42 9,282.55
2001 Medicare 2,337.00 .00 2,337.00 179.99 .00 970.78 1,366.22 42 2,170.93
2010 IMRF 18,944.00 .00 18,944.00 1,249.29 .00 6,695.36 12,248.64 35 16,578.55
2020 Employee Insurance 42,245.00 .00 42,245.00 3,106.51 .00 20,622.14 21,622.86 49 40,435.56
2025 Deferred Comp. Contribution 5,500.00 .00 5,500.00 .00 .00 .00 5,500.00 0 4,878.80
3000 Travel/Training 3,000.00 .00 3,000.00 .00 .00 37.82 2,962.18 1 2,252.00
4000 Telephone/Internet 1,500.00 .00 1,500.00 .00 .00 353.40 1,146.60 24 1,740.58
5005 Office Supplies/Postage 10,000.00 .00 10,000.00 484.38 .00 2,491.82 7,508.18 25 8,299.66
5015 Dues & Subscriptions 9,800.00 .00 9,800.00 216.92 .00 3,275.76 6,524.24 33 9,807.82
5095 Uniforms/Clothing 600.00 .00 600.00 .00 .00 67.90 532.10 11 809.18
8035 Maintenance Contracts/Lease 1,920.00 .00 1,920.00 166.98 .00 1,025.43 894.57 53 1,920.00
8065 Legal Fees 20,000.00 .00 20,000.00 .00 .00 10,900.00 9,100.00 54 13,815.62
Division 57 - Court Services Totals $286,994.00 $0.00 $286,994.00 $19,027.32 $0.00 $119,531.43 $167,462.57 42%$267,239.66
Division 91 - Capital
9115 Office Furniture & Equipment 8,000.00 .00 8,000.00 .00 .00 .00 8,000.00 0 4,590.00
9120 Machinery and Equipment 162,200.00 .00 162,200.00 .00 .00 2,521.52 159,678.48 2 262,011.39
Division 91 - Capital Totals $170,200.00 $0.00 $170,200.00 $0.00 $0.00 $2,521.52 $167,678.48 1%$266,601.39
Division 93 - Contingencies
9300 Contingencies 12,000.00 .00 12,000.00 3,178.08 .00 12,935.47 (935.47)108 18,119.48
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 9 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
45
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 05 - Police Department
Division 93 - Contingencies Totals $12,000.00 $0.00 $12,000.00 $3,178.08 $0.00 $12,935.47 ($935.47)108%$18,119.48
Unit 05 - Police Department Totals $13,051,045.00 $0.00 $13,051,045.00 $1,426,265.85 $3,879.74 $6,035,857.62 $7,011,307.64 46%$12,605,380.48
Unit 07 - PEMA
Division 07 - PEMA Program
3000 Travel/Training 4,000.00 .00 4,000.00 .00 .00 100.00 3,900.00 2 1,377.20
4000 Telephone/Internet 6,000.00 .00 6,000.00 161.85 .00 2,650.65 3,349.35 44 6,589.57
4005 Cellular Phones/Pagers 5,200.00 .00 5,200.00 44.96 .00 319.20 4,880.80 6 2,116.89
5005 Office Supplies/Postage 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 739.38
5010 Replacement Supplies 10,000.00 .00 10,000.00 1,412.50 .00 1,470.48 8,529.52 15 2,214.94
5015 Dues & Subscriptions 4,000.00 .00 4,000.00 1,999.99 .00 3,085.99 914.01 77 3,153.33
5020 Gas/Oil/Mileage/Carwash 8,000.00 .00 8,000.00 265.67 .00 2,157.45 5,842.55 27 4,461.16
5040 Supplies/Hardware 2,000.00 .00 2,000.00 .00 .00 95.93 1,904.07 5 1,244.69
5040.001 Supplies/Hardware-ESDA 2,000.00 .00 2,000.00 .00 .00 364.27 1,635.73 18 514.41
5095 Uniforms/Clothing 6,000.00 .00 6,000.00 374.80 .00 919.40 5,080.60 15 2,093.94
5110 Emergency Operation Center 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 933.21
5115 Police Public Relations 2,000.00 .00 2,000.00 .00 .00 1,654.08 345.92 83 524.29
5120 Disaster Plan/Exercises/NIMS 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 215.50
8003 Radio Maintenance 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 10,939.24
8020 Building Maintenance 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 1,059.10
8035 Maintenance Contracts/Lease 1,200.00 .00 1,200.00 570.44 .00 1,248.89 (48.89)104 1,269.29
8060 Vehicle Maintenance 20,000.00 .00 20,000.00 96.32 .00 480.26 19,519.74 2 17,619.56
8069 Bike Unit 500.00 .00 500.00 .00 .00 .00 500.00 0 .00
8125 Siren Maintenance 13,000.00 .00 13,000.00 .00 .00 1,422.75 11,577.25 11 10,246.25
8135 Contractual Services 5,250.00 .00 5,250.00 .00 .00 .00 5,250.00 0 193.50
8280 Cadet Program 5,500.00 .00 5,500.00 .00 .00 .00 5,500.00 0 2,001.12
8305 PEMA Search and Rescue 4,000.00 .00 4,000.00 3,423.90 .00 3,423.90 576.10 86 1,499.85
9115 Office Furniture & Equipment 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 228.48
9120 Machinery and Equipment 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 1,710.34
9300 Contingencies 3,000.00 .00 3,000.00 .00 .00 220.00 2,780.00 7 535.50
Division 07 - PEMA Program Totals $133,650.00 $0.00 $133,650.00 $8,350.43 $0.00 $19,613.25 $114,036.75 15%$73,480.74
Unit 07 - PEMA Totals $133,650.00 $0.00 $133,650.00 $8,350.43 $0.00 $19,613.25 $114,036.75 15%$73,480.74
Unit 08 - Street Department
Division 02 - Administration Program
1005 Salaries-Full Time 375,135.00 .00 375,135.00 28,999.29 .00 164,116.37 211,018.63 44 351,001.99
2000 FICA 23,500.00 .00 23,500.00 1,803.16 .00 10,176.40 13,323.60 43 21,109.87
2001 Medicare 5,500.00 .00 5,500.00 421.69 .00 2,379.93 3,120.07 43 5,062.15
2010 IMRF 43,200.00 .00 43,200.00 2,863.65 .00 16,153.50 27,046.50 37 37,925.16
2020 Employee Insurance 80,000.00 .00 80,000.00 6,117.86 .00 39,235.32 40,764.68 49 69,870.77
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 10 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
46
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 08 - Street Department
Division 02 - Administration Program
2025 Deferred Comp. Contribution 9,500.00 .00 9,500.00 .00 .00 .00 9,500.00 0 9,432.90
3000 Travel/Training 10,000.00 .00 10,000.00 430.96 .00 2,099.17 7,900.83 21 12,212.22
3015 IL Unemployment Insurance 4,500.00 .00 4,500.00 .00 .00 1,164.28 3,335.72 26 4,000.00
4000 Telephone/Internet 25,000.00 .00 25,000.00 .00 .00 12,226.48 12,773.52 49 31,749.16
4005 Cellular Phones/Pagers 8,500.00 .00 8,500.00 696.86 .00 2,779.28 5,720.72 33 8,947.71
5005 Office Supplies/Postage 3,000.00 .00 3,000.00 945.61 .00 3,212.63 (212.63)107 5,237.15
5015 Dues & Subscriptions 3,000.00 .00 3,000.00 .00 .00 792.00 2,208.00 26 2,881.36
5020 Gas/Oil/Mileage/Carwash 300.00 .00 300.00 .00 .00 .00 300.00 0 318.11
5040 Supplies/Hardware 500.00 .00 500.00 .00 .00 80.00 420.00 16 705.48
5095 Uniforms/Clothing .00 .00 .00 .00 .00 108.31 (108.31)+++.00
8020 Building Maintenance 20,000.00 .00 20,000.00 541.11 .00 1,837.93 18,162.07 9 7,124.20
8050 Legal Notices 1,000.00 .00 1,000.00 .00 .00 192.98 807.02 19 .00
Division 02 - Administration Program Totals $612,635.00 $0.00 $612,635.00 $42,820.19 $0.00 $256,554.58 $356,080.42 42%$567,578.23
Division 60 - Street Maintenance Program
1005 Salaries-Full Time 832,500.00 .00 832,500.00 60,460.95 .00 331,335.26 501,164.74 40 813,413.90
1015 Salaries-Part Time 70,000.00 .00 70,000.00 1,848.00 .00 78,395.38 (8,395.38)112 71,643.34
1800 Salaries-Overtime 90,000.00 .00 90,000.00 7,685.83 .00 55,833.28 34,166.72 62 134,401.53
2000 FICA 62,000.00 .00 62,000.00 4,138.74 .00 27,854.44 34,145.56 45 60,326.33
2001 Medicare 15,000.00 .00 15,000.00 967.94 .00 6,514.41 8,485.59 43 14,108.62
2010 IMRF 104,000.00 .00 104,000.00 6,423.50 .00 36,646.10 67,353.90 35 98,715.04
2020 Employee Insurance 210,000.00 .00 210,000.00 14,048.89 .00 90,470.74 119,529.26 43 199,481.23
2025 Deferred Comp. Contribution 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 21,724.84
4015 Electricity/Gas 250,000.00 .00 250,000.00 18,472.77 .00 64,310.01 185,689.99 26 208,957.00
5020 Gas/Oil/Mileage/Carwash 65,000.00 .00 65,000.00 2,730.26 .00 10,731.29 54,268.71 17 51,795.95
5040 Supplies/Hardware 15,000.00 .00 15,000.00 800.81 .00 3,191.85 11,808.15 21 17,351.97
5040.003 Supplies/Hardware-Salt Purchase 300,000.00 .00 300,000.00 .00 .00 .00 300,000.00 0 356,106.49
5055 Street Sign Maintenance 40,000.00 .00 40,000.00 1,034.55 .00 11,595.21 28,404.79 29 37,317.92
5060 Aggregate Materials 4,000.00 .00 4,000.00 .00 .00 984.55 3,015.45 25 2,711.16
5095 Uniforms/Clothing 10,000.00 .00 10,000.00 782.07 .00 3,076.82 6,923.18 31 10,427.99
8003 Radio Maintenance 5,000.00 .00 5,000.00 .00 .00 764.30 4,235.70 15 3,955.90
8060 Vehicle Maintenance 35,000.00 .00 35,000.00 4,069.19 .00 8,724.87 26,275.13 25 26,194.32
8130 Street Light Maintenance 115,000.00 .00 115,000.00 3,730.71 .00 40,324.62 74,675.38 35 94,786.75
8131 Street Maintenance 130,000.00 .00 130,000.00 2,935.47 .00 88,584.73 41,415.27 68 97,536.52
8132 Storm Sewer Improvements 15,000.00 .00 15,000.00 461.66 .00 6,398.79 8,601.21 43 16,939.65
8135 Contractual Services 115,000.00 .00 115,000.00 10,030.41 .00 59,417.70 55,582.30 52 95,072.81
8135.004 Snow Removal 350,000.00 .00 350,000.00 .00 .00 .00 350,000.00 0 468,986.00
8150 Sidewalk Maintenance 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 11 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
47
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 08 - Street Department
Division 60 - Street Maintenance Program
8160 Equipment Maintenance 90,000.00 .00 90,000.00 10,372.33 .00 54,490.40 35,509.60 61 105,629.90
Division 60 - Street Maintenance Program Totals $2,952,500.00 $0.00 $2,952,500.00 $150,994.08 $0.00 $979,644.75 $1,972,855.25 33%$3,007,585.16
Division 62 - Forestry Program
1005 Salaries-Full Time 82,000.00 .00 82,000.00 6,152.95 .00 34,188.78 47,811.22 42 74,794.79
1800 Salaries-Overtime 6,000.00 .00 6,000.00 945.62 .00 8,063.76 (2,063.76)134 7,219.05
2000 FICA 5,500.00 .00 5,500.00 430.02 .00 2,568.12 2,931.88 47 5,558.25
2001 Medicare 1,300.00 .00 1,300.00 100.57 .00 600.61 699.39 46 1,299.86
2010 IMRF 10,000.00 .00 10,000.00 678.62 .00 4,050.80 5,949.20 41 9,785.07
2020 Employee Insurance 19,000.00 .00 19,000.00 941.48 .00 6,111.71 12,888.29 32 13,718.80
2025 Deferred Comp. Contribution 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 2,253.30
5040 Supplies/Hardware 10,000.00 .00 10,000.00 1,360.00 .00 6,415.98 3,584.02 64 11,556.53
5095 Uniforms/Clothing 500.00 .00 500.00 .00 .00 .00 500.00 0 75.00
8135 Contractual Services 20,000.00 .00 20,000.00 .00 .00 1,645.00 18,355.00 8 1,137.35
8135.002 Tree Removal 20,000.00 .00 20,000.00 10,000.00 .00 16,850.00 3,150.00 84 11,765.00
Division 62 - Forestry Program Totals $177,300.00 $0.00 $177,300.00 $20,609.26 $0.00 $80,494.76 $96,805.24 45%$139,163.00
Division 63 - Vehicle Maintenance Program
1005 Salaries-Full Time 205,000.00 .00 205,000.00 14,012.96 .00 76,683.74 128,316.26 37 183,375.68
1800 Salaries-Overtime 8,000.00 .00 8,000.00 134.38 .00 3,349.66 4,650.34 42 8,231.39
2000 FICA 13,500.00 .00 13,500.00 857.44 .00 4,853.06 8,646.94 36 11,381.49
2001 Medicare 3,100.00 .00 3,100.00 200.53 .00 1,135.01 1,964.99 37 2,661.72
2010 IMRF 23,500.00 .00 23,500.00 1,352.48 .00 7,651.17 15,848.83 33 20,494.58
2020 Employee Insurance 41,000.00 .00 41,000.00 2,476.40 .00 15,932.23 25,067.77 39 34,877.05
2025 Deferred Comp. Contribution 7,500.00 .00 7,500.00 .00 .00 .00 7,500.00 0 3,145.00
Division 63 - Vehicle Maintenance Program Totals $301,600.00 $0.00 $301,600.00 $19,034.19 $0.00 $109,604.87 $191,995.13 36%$264,166.91
Unit 08 - Street Department Totals $4,044,035.00 $0.00 $4,044,035.00 $233,457.72 $0.00 $1,426,298.96 $2,617,736.04 35%$3,978,493.30
Unit 09 - Community Development
Division 20 - Planning Program
1005 Salaries-Full Time 360,000.00 .00 360,000.00 28,782.52 .00 136,542.93 223,457.07 38 343,839.27
1045 Salaries-Commissioner 3,500.00 .00 3,500.00 180.00 .00 1,105.00 2,395.00 32 2,845.00
1800 Salaries-Overtime 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 1,138.26
2000 FICA 22,700.00 .00 22,700.00 1,749.01 .00 8,343.45 14,356.55 37 21,161.80
2001 Medicare 5,300.00 .00 5,300.00 409.00 .00 1,951.29 3,348.71 37 4,949.09
2010 IMRF 41,000.00 .00 41,000.00 2,751.61 .00 13,120.44 27,879.56 32 37,018.57
2020 Employee Insurance 79,000.00 .00 79,000.00 5,956.97 .00 36,047.31 42,952.69 46 76,346.64
2025 Deferred Comp. Contribution 8,500.00 .00 8,500.00 .00 .00 .00 8,500.00 0 5,420.40
3000 Travel/Training 8,000.00 .00 8,000.00 95.00 .00 2,040.80 5,959.20 26 8,341.10
3015 IL Unemployment Insurance 1,000.00 .00 1,000.00 .00 .00 191.40 808.60 19 877.95
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 12 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
48
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 09 - Community Development
Division 20 - Planning Program
4000 Telephone/Internet 3,000.00 .00 3,000.00 .00 .00 1,571.91 1,428.09 52 3,172.95
4005 Cellular Phones/Pagers 1,800.00 .00 1,800.00 .00 .00 145.96 1,654.04 8 972.89
5005 Office Supplies/Postage 10,000.00 .00 10,000.00 83.35 .00 2,182.52 7,817.48 22 22,701.80
5015 Dues & Subscriptions 5,000.00 .00 5,000.00 207.50 .00 3,612.85 1,387.15 72 3,775.67
5020 Gas/Oil/Mileage/Carwash 750.00 .00 750.00 87.77 .00 130.69 619.31 17 249.96
8035 Maintenance Contracts/Lease 2,000.00 .00 2,000.00 166.98 .00 695.43 1,304.57 35 550.00
8050 Legal Notices 5,000.00 .00 5,000.00 .00 .00 3,865.14 1,134.86 77 .00
8060 Vehicle Maintenance 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00
8065 Legal Fees 4,000.00 .00 4,000.00 .00 .00 781.50 3,218.50 20 4,198.75
8097 Special Projects and Programs 15,000.00 .00 15,000.00 .00 .00 1,117.50 13,882.50 7 9,924.50
8135 Contractual Services 20,000.00 .00 20,000.00 .00 .00 3,968.18 16,031.82 20 30,912.72
8225 Engineering Fees 8,000.00 .00 8,000.00 .00 .00 404.40 7,595.60 5 15,449.63
Division 20 - Planning Program Totals $607,050.00 $0.00 $607,050.00 $40,469.71 $0.00 $217,818.70 $389,231.30 36%$593,846.95
Division 21 - Building Program
1005 Salaries-Full Time 665,000.00 .00 665,000.00 50,046.54 .00 290,586.01 374,413.99 44 642,943.15
1800 Salaries-Overtime 3,000.00 .00 3,000.00 18.47 .00 640.56 2,359.44 21 2,561.11
2000 FICA 41,500.00 .00 41,500.00 2,991.67 .00 17,431.55 24,068.45 42 38,082.66
2001 Medicare 9,700.00 .00 9,700.00 699.64 .00 4,076.71 5,623.29 42 8,906.42
2010 IMRF 76,475.00 .00 76,475.00 4,786.20 .00 27,869.90 48,605.10 36 67,962.86
2020 Employee Insurance 185,000.00 .00 185,000.00 13,099.12 .00 87,914.55 97,085.45 48 152,093.83
2025 Deferred Comp. Contribution 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 16,344.28
3000 Travel/Training 10,000.00 .00 10,000.00 .00 .00 1,415.92 8,584.08 14 11,188.09
3015 IL Unemployment Insurance 1,500.00 .00 1,500.00 .00 .00 394.31 1,105.69 26 1,477.37
4000 Telephone/Internet 1,000.00 .00 1,000.00 .00 .00 499.76 500.24 50 810.54
4005 Cellular Phones/Pagers 4,500.00 .00 4,500.00 323.97 .00 1,063.16 3,436.84 24 3,810.82
5005 Office Supplies/Postage 13,000.00 .00 13,000.00 373.50 .00 3,474.71 9,525.29 27 6,264.72
5015 Dues & Subscriptions 4,000.00 .00 4,000.00 .00 .00 .00 4,000.00 0 675.00
5020 Gas/Oil/Mileage/Carwash 1,000.00 .00 1,000.00 .00 .00 119.95 880.05 12 56.55
5095 Uniforms/Clothing 900.00 .00 900.00 .00 .00 .00 900.00 0 491.73
8045 Recording Fees 3,000.00 .00 3,000.00 171.00 .00 318.00 2,682.00 11 1,079.25
8135 Contractual Services 20,000.00 .00 20,000.00 1,015.04 .00 1,536.49 18,463.51 8 9,416.60
Division 21 - Building Program Totals $1,049,575.00 $0.00 $1,049,575.00 $73,525.15 $0.00 $437,341.58 $612,233.42 42%$964,164.98
Unit 09 - Community Development Totals $1,656,625.00 $0.00 $1,656,625.00 $113,994.86 $0.00 $655,160.28 $1,001,464.72 40%$1,558,011.93
Unit 50 - Police Commission
Division 02 - Administration Program
1015 Salaries-Part Time 5,500.00 .00 5,500.00 214.36 .00 930.51 4,569.49 17 2,100.61
2000 FICA 341.00 .00 341.00 12.92 .00 56.62 284.38 17 118.02
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 13 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
49
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 01 - General Fund
EXPENSE
Unit 50 - Police Commission
Division 02 - Administration Program
2001 Medicare 80.00 .00 80.00 3.03 .00 13.25 66.75 17 27.60
3000 Travel/Training 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 137.98
5005 Office Supplies/Postage 2,000.00 .00 2,000.00 .00 .00 138.89 1,861.11 7 412.47
5015 Dues & Subscriptions 600.00 .00 600.00 .00 .00 .00 600.00 0 375.00
8065 Legal Fees 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00
8115 Police Testing/Hiring 10,000.00 .00 10,000.00 .00 6,692.00 8,554.90 (5,246.90)152 4,077.50
Division 02 - Administration Program Totals $20,521.00 $0.00 $20,521.00 $230.31 $6,692.00 $9,694.17 $4,134.83 80%$7,249.18
Unit 50 - Police Commission Totals $20,521.00 $0.00 $20,521.00 $230.31 $6,692.00 $9,694.17 $4,134.83 80%$7,249.18
EXPENSE TOTALS $26,646,976.00 $0.00 $26,646,976.00 $2,311,435.97 $16,036.74 $10,623,561.44 $16,007,377.82 40%$26,496,727.80
Fund 01 - General Fund Totals
REVENUE TOTALS 26,646,976.00 .00 26,646,976.00 4,326,425.61 .00 15,552,648.33 11,094,327.67 58%26,744,971.94
EXPENSE TOTALS 26,646,976.00 .00 26,646,976.00 2,311,435.97 16,036.74 10,623,561.44 16,007,377.82 40%26,496,727.80
Fund 01 - General Fund Totals $0.00 $0.00 $0.00 $2,014,989.64 ($16,036.74)$4,929,086.89 ($4,913,050.15)$248,244.14
Fund 02 - Water and Sewer Fund
REVENUE
0450.450 Home Rule Sales Tax 1,875,000.00 .00 1,875,000.00 165,801.17 .00 762,018.70 1,112,981.30 41 1,862,431.48
0570.850 Meter Sales 20,000.00 .00 20,000.00 7,650.00 .00 53,710.00 (33,710.00)269 89,690.00
0570.851 Water Connection Fee 375,000.00 .00 375,000.00 59,280.00 .00 361,963.50 13,036.50 97 574,742.00
0570.852 Sewer Connection Fee 325,000.00 .00 325,000.00 50,400.00 .00 319,200.00 5,800.00 98 1,018,615.50
0570.859 Sewer By-Pass Fee 8,000.00 .00 8,000.00 430.00 .00 2,580.00 5,420.00 32 7,310.00
0570.876 Recapture Fee .00 .00 .00 .00 .00 .00 .00 +++70,037.00
0620.659 Customer Sales .00 .00 .00 .00 .00 .00 .00 +++(450.00)
0620.672 Water Sales 10,370,000.00 .00 10,370,000.00 1,138,026.47 .00 4,906,475.93 5,463,524.07 47 10,512,443.84
0620.673 Water Penalty 95,000.00 .00 95,000.00 12,085.04 .00 43,594.06 51,405.94 46 100,499.13
0620.674 Sewer Sales 5,179,000.00 .00 5,179,000.00 541,199.72 .00 2,366,239.60 2,812,760.40 46 4,980,863.86
0620.675 Sewer Penalty 45,000.00 .00 45,000.00 6,145.00 .00 22,054.69 22,945.31 49 49,210.67
0620.676 Capital Charge 1,085,000.00 .00 1,085,000.00 90,767.35 .00 543,160.45 541,839.55 50 1,074,618.51
0620.677 Capital Charge Penalty 12,000.00 .00 12,000.00 1,044.78 .00 5,039.36 6,960.64 42 12,349.19
0650.818 Tower Rent .00 .00 .00 .00 .00 30,000.00 (30,000.00)+++.00
0800.800 Interest Income 120,000.00 .00 120,000.00 9,443.55 .00 72,598.49 47,401.51 60 186,009.47
0800.827 Unrealized Gain/Loss .00 .00 .00 (373.00).00 3,375.34 (3,375.34)+++6,883.47
0800.830 Unrealized Gain/Loss IMET .00 .00 .00 (4,083.76).00 70,400.24 (70,400.24)+++107,342.01
0801.822 Donation/Contribution .00 .00 .00 .00 .00 .00 .00 +++97,847.00
0803.001 Sale of Scrap 500.00 .00 500.00 165.00 .00 165.00 335.00 33 1,110.00
0805.000 Other Reimbursements .00 .00 .00 .00 .00 (4,620.90)4,620.90 +++369.00
0806.000 Other Receipts 20,000.00 .00 20,000.00 .00 .00 13,319.91 6,680.09 67 26,119.70
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 14 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
50
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 02 - Water and Sewer Fund
REVENUE TOTALS $19,529,500.00 $0.00 $19,529,500.00 $2,077,981.32 $0.00 $9,571,274.37 $9,958,225.63 49%$20,778,041.83
EXPENSE
Unit 10 - Water Department
Division 02 - Administration Program
1005 Salaries-Full Time 220,000.00 .00 220,000.00 16,641.18 .00 92,128.69 127,871.31 42 232,990.16
2000 FICA 14,000.00 .00 14,000.00 1,044.53 .00 5,752.86 8,247.14 41 14,338.39
2001 Medicare 3,200.00 .00 3,200.00 244.29 .00 1,345.46 1,854.54 42 3,444.63
2010 IMRF 25,500.00 .00 25,500.00 1,653.34 .00 9,100.22 16,399.78 36 25,891.65
2020 Employee Insurance 40,000.00 .00 40,000.00 3,222.88 .00 20,092.28 19,907.72 50 39,786.41
2020.001 Contra Insurance Account .00 .00 .00 .00 .00 .00 .00 +++(16,535.29)
2025 Deferred Comp. Contribution 7,500.00 .00 7,500.00 .00 .00 .00 7,500.00 0 6,510.58
3000 Travel/Training 5,000.00 .00 5,000.00 .00 .00 382.82 4,617.18 8 2,857.34
3015 IL Unemployment Insurance 2,000.00 .00 2,000.00 .00 .00 361.77 1,638.23 18 1,518.47
4000 Telephone/Internet 7,500.00 .00 7,500.00 .00 .00 2,917.93 4,582.07 39 7,757.64
4005 Cellular Phones/Pagers 4,500.00 .00 4,500.00 467.25 .00 1,500.29 2,999.71 33 4,679.00
5005 Office Supplies/Postage 30,000.00 .00 30,000.00 2,460.88 .00 12,183.03 17,816.97 41 31,870.85
5015 Dues & Subscriptions 1,500.00 .00 1,500.00 .00 .00 259.59 1,240.41 17 2,255.59
5020 Gas/Oil/Mileage/Carwash 500.00 .00 500.00 .00 .00 .00 500.00 0 226.82
5040 Supplies/Hardware 500.00 .00 500.00 .00 .00 176.90 323.10 35 878.32
5065 Software 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 1,949.94
5075 Sand & Gravel 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 697.81
5080 Water Meters 130,000.00 .00 130,000.00 7,536.00 .00 46,612.59 83,387.41 36 115,111.11
8020 Building Maintenance 10,000.00 .00 10,000.00 497.25 .00 1,863.86 8,136.14 19 6,216.75
8065 Legal Fees 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 176.00
8135 Contractual Services 35,000.00 .00 35,000.00 395.29 .00 10,965.31 24,034.69 31 26,880.65
8135.008 Settlement Charges .00 .00 .00 227.87 .00 963.01 (963.01)+++2,213.50
8160 Equipment Maintenance 500.00 .00 500.00 .00 .00 .00 500.00 0 806.98
8225 Engineering Fees 5,000.00 .00 5,000.00 65.63 .00 106.88 4,893.12 2 17,305.75
9330 Change in IMRF Net Pension Liability GASB 68 .00 .00 .00 .00 .00 .00 .00 +++(5,774.00)
9350 Change in Net OBEB .00 .00 .00 .00 .00 .00 .00 +++(2,750.00)
9401 Administrative Service Charge 175,000.00 .00 175,000.00 .00 .00 .00 175,000.00 0 125,000.00
9905 Transfer to Debt Service 245,250.00 .00 245,250.00 .00 .00 122,625.00 122,625.00 50 244,200.00
Division 02 - Administration Program Totals $967,950.00 $0.00 $967,950.00 $34,456.39 $0.00 $329,338.49 $638,611.51 34%$890,505.05
Division 30 - Water Distribution Program
1005 Salaries-Full Time 390,000.00 .00 390,000.00 29,003.20 .00 159,188.06 230,811.94 41 366,933.77
1015 Salaries-Part Time 15,000.00 .00 15,000.00 737.63 .00 4,984.89 10,015.11 33 7,705.70
1800 Salaries-Overtime 35,000.00 .00 35,000.00 2,704.65 .00 9,571.73 25,428.27 27 34,420.04
2000 FICA 27,000.00 .00 27,000.00 1,933.21 .00 10,413.61 16,586.39 39 24,758.31
2001 Medicare 6,500.00 .00 6,500.00 452.14 .00 2,435.50 4,064.50 37 5,828.14
2010 IMRF 48,000.00 .00 48,000.00 2,968.85 .00 15,906.24 32,093.76 33 42,622.99
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 15 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
51
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 02 - Water and Sewer Fund
EXPENSE
Unit 10 - Water Department
Division 30 - Water Distribution Program
2020 Employee Insurance 71,000.00 .00 71,000.00 5,849.66 .00 36,919.01 34,080.99 52 67,962.03
2025 Deferred Comp. Contribution 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 11,681.94
4000 Telephone/Internet 18,000.00 .00 18,000.00 .00 .00 6,379.13 11,620.87 35 16,672.76
4005 Cellular Phones/Pagers 500.00 .00 500.00 .00 .00 .00 500.00 0 .00
4015 Electricity/Gas 100,000.00 .00 100,000.00 12,928.35 .00 43,359.30 56,640.70 43 137,243.92
5005 Office Supplies/Postage 2,000.00 .00 2,000.00 81.09 .00 158.08 1,841.92 8 702.14
5010 Replacement Supplies 8,000.00 .00 8,000.00 .00 .00 7,912.43 87.57 99 10,458.12
5020 Gas/Oil/Mileage/Carwash 15,000.00 .00 15,000.00 702.88 .00 4,854.66 10,145.34 32 13,763.71
5040 Supplies/Hardware 4,000.00 .00 4,000.00 124.73 .00 2,725.06 1,274.94 68 5,358.80
5070 Chemicals 6,000.00 .00 6,000.00 .00 .00 .00 6,000.00 0 5,807.30
5095 Uniforms/Clothing 2,000.00 .00 2,000.00 422.80 .00 1,553.56 446.44 78 2,775.04
8020 Building Maintenance 5,000.00 .00 5,000.00 .00 .00 5,692.12 (692.12)114 3,208.54
8060 Vehicle Maintenance 8,000.00 .00 8,000.00 .00 .00 1,393.71 6,606.29 17 12,100.03
8135 Contractual Services 50,000.00 .00 50,000.00 1,409.13 .00 6,071.52 43,928.48 12 30,800.18
8135.003 Lake Michigan Water Purchase 8,602,000.00 .00 8,602,000.00 .00 .00 2,447,509.76 6,154,490.24 28 9,273,433.50
8160 Equipment Maintenance 10,000.00 .00 10,000.00 59.98 .00 112.54 9,887.46 1 10,747.12
8185 System Maintenance 60,000.00 .00 60,000.00 103.60 .00 4,073.60 55,926.40 7 8,097.75
8194 Water/Fire Hydrant 20,000.00 .00 20,000.00 .00 .00 11,836.98 8,163.02 59 .00
8200 EPA Analytical 16,000.00 .00 16,000.00 .00 .00 4,279.90 11,720.10 27 9,282.45
9305 Capitalized Assets-Cap Outlay .00 .00 .00 .00 .00 .00 .00 +++(1,788,802.35)
9905 Transfer to Debt Service 245,250.00 .00 245,250.00 .00 .00 122,625.00 122,625.00 50 244,200.00
Division 30 - Water Distribution Program Totals $9,779,250.00 $0.00 $9,779,250.00 $59,481.90 $0.00 $2,909,956.39 $6,869,293.61 30%$8,557,761.93
Division 93 - Contingencies
9303 Depreciation .00 .00 .00 .00 .00 .00 .00 +++3,198,921.83
9307 Amortization Expense .00 .00 .00 .00 .00 .00 .00 +++39,351.96
Division 93 - Contingencies Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$3,238,273.79
Unit 10 - Water Department Totals $10,747,200.00 $0.00 $10,747,200.00 $93,938.29 $0.00 $3,239,294.88 $7,507,905.12 30%$12,686,540.77
Unit 11 - Sewer Department
Division 02 - Administration Program
1005 Salaries-Full Time 220,000.00 .00 220,000.00 16,686.10 .00 92,621.79 127,378.21 42 233,085.36
2000 FICA 14,000.00 .00 14,000.00 1,040.18 .00 5,854.40 8,145.60 42 14,283.32
2001 Medicare 3,200.00 .00 3,200.00 243.22 .00 1,369.02 1,830.98 43 3,431.41
2010 IMRF 25,500.00 .00 25,500.00 1,649.81 .00 9,271.13 16,228.87 36 25,836.53
2020 Employee Insurance 35,000.00 .00 35,000.00 3,066.04 .00 19,013.96 15,986.04 54 37,562.96
2025 Deferred Comp. Contribution 8,500.00 .00 8,500.00 .00 .00 .00 8,500.00 0 6,612.10
3000 Travel/Training 12,000.00 .00 12,000.00 .00 .00 149.44 11,850.56 1 3,305.87
3015 IL Unemployment Insurance 2,000.00 .00 2,000.00 .00 .00 293.85 1,706.15 15 1,034.22
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Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
52
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 02 - Water and Sewer Fund
EXPENSE
Unit 11 - Sewer Department
Division 02 - Administration Program
4000 Telephone/Internet 13,000.00 .00 13,000.00 .00 .00 4,926.39 8,073.61 38 12,139.67
4005 Cellular Phones/Pagers 3,500.00 .00 3,500.00 166.00 .00 851.90 2,648.10 24 3,318.74
5005 Office Supplies/Postage 30,000.00 .00 30,000.00 2,267.77 .00 11,969.82 18,030.18 40 32,871.69
5015 Dues & Subscriptions 72,300.00 .00 72,300.00 .00 .00 61,416.30 10,883.70 85 65,015.18
5020 Gas/Oil/Mileage/Carwash 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 457.07
5040 Supplies/Hardware 2,500.00 .00 2,500.00 18.23 .00 765.96 1,734.04 31 3,021.75
5095 Uniforms/Clothing .00 .00 .00 124.08 .00 124.08 (124.08)+++.00
8020 Building Maintenance 20,000.00 .00 20,000.00 754.86 .00 4,237.43 15,762.57 21 8,090.32
8065 Legal Fees 1,500.00 .00 1,500.00 .00 .00 192.00 1,308.00 13 176.00
8135 Contractual Services 35,000.00 .00 35,000.00 566.27 .00 8,166.26 26,833.74 23 25,700.84
8135.008 Settlement Charges .00 .00 .00 227.87 .00 963.17 (963.17)+++2,214.14
8160 Equipment Maintenance 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 2,856.57
8225 Engineering Fees 10,000.00 .00 10,000.00 278.12 .00 695.62 9,304.38 7 13,077.01
9200.012 2013 Refunding-2004A Bond (Principal)414,000.00 .00 414,000.00 .00 .00 .00 414,000.00 0 397,500.00
9200.013 2013 Refunding-2004A Bond (Interest)12,420.00 .00 12,420.00 .00 .00 6,210.00 6,210.00 50 28,320.00
9330 Change in IMRF Net Pension Liability GASB 68 .00 .00 .00 .00 .00 .00 .00 +++(5,775.00)
9350 Change in Net OBEB .00 .00 .00 .00 .00 .00 .00 +++(2,750.00)
9401 Administrative Service Charge 175,000.00 .00 175,000.00 .00 .00 .00 175,000.00 0 125,000.00
9905 Transfer to Debt Service 245,250.00 .00 245,250.00 .00 .00 122,625.00 122,625.00 50 244,200.00
Division 02 - Administration Program Totals $1,357,670.00 $0.00 $1,357,670.00 $27,088.55 $0.00 $351,717.52 $1,005,952.48 26%$1,280,585.75
Division 40 - Sewer Treatment Program
1005 Salaries-Full Time 395,000.00 .00 395,000.00 30,056.96 .00 167,499.91 227,500.09 42 376,342.41
1015 Salaries-Part Time 10,000.00 .00 10,000.00 737.62 .00 4,984.86 5,015.14 50 7,705.68
1800 Salaries-Overtime 30,000.00 .00 30,000.00 1,859.85 .00 22,266.28 7,733.72 74 31,494.59
2000 FICA 27,000.00 .00 27,000.00 1,931.65 .00 11,554.76 15,445.24 43 24,790.33
2001 Medicare 6,500.00 .00 6,500.00 451.77 .00 2,702.36 3,797.64 42 5,831.74
2010 IMRF 48,000.00 .00 48,000.00 2,996.60 .00 17,804.63 30,195.37 37 43,025.10
2020 Employee Insurance 55,000.00 .00 55,000.00 4,561.86 .00 27,993.26 27,006.74 51 52,579.26
2025 Deferred Comp. Contribution 18,000.00 .00 18,000.00 .00 .00 .00 18,000.00 0 12,872.84
4000 Telephone/Internet 35,000.00 .00 35,000.00 .00 .00 12,960.31 22,039.69 37 34,050.83
4015 Electricity/Gas 500,000.00 .00 500,000.00 39,194.88 .00 170,368.81 329,631.19 34 449,364.60
5005 Office Supplies/Postage 4,500.00 .00 4,500.00 .00 .00 .00 4,500.00 0 2,228.82
5010 Replacement Supplies 2,000.00 .00 2,000.00 215.99 .00 1,280.95 719.05 64 4,508.28
5020 Gas/Oil/Mileage/Carwash 12,000.00 .00 12,000.00 1,002.22 .00 6,989.78 5,010.22 58 15,849.73
5040 Supplies/Hardware 10,000.00 .00 10,000.00 106.50 .00 2,056.73 7,943.27 21 7,385.11
5070 Chemicals 115,000.00 .00 115,000.00 7,009.47 .00 34,933.28 80,066.72 30 129,880.13
5075 Sand & Gravel 500.00 .00 500.00 .00 .00 .00 500.00 0 .00
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 17 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
53
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 02 - Water and Sewer Fund
EXPENSE
Unit 11 - Sewer Department
Division 40 - Sewer Treatment Program
5085 Industrial Flow Monitor 8,000.00 .00 8,000.00 72.00 .00 546.76 7,453.24 7 2,088.00
5095 Uniforms/Clothing 6,000.00 .00 6,000.00 546.92 .00 3,444.23 2,555.77 57 7,062.51
8060 Vehicle Maintenance 10,000.00 .00 10,000.00 .00 .00 707.00 9,293.00 7 2,177.14
8135 Contractual Services 160,000.00 .00 160,000.00 4,564.13 .00 23,674.89 136,325.11 15 196,550.65
8160 Equipment Maintenance 25,000.00 .00 25,000.00 758.19 .00 4,394.15 20,605.85 18 22,813.64
8185 System Maintenance 125,000.00 .00 125,000.00 1,477.32 .00 61,288.97 63,711.03 49 118,082.24
9905 Transfer to Debt Service 245,250.00 .00 245,250.00 .00 .00 122,625.00 122,625.00 50 244,200.00
Division 40 - Sewer Treatment Program Totals $1,847,750.00 $0.00 $1,847,750.00 $97,543.93 $0.00 $700,076.92 $1,147,673.08 38%$1,790,883.63
Unit 11 - Sewer Department Totals $3,205,420.00 $0.00 $3,205,420.00 $124,632.48 $0.00 $1,051,794.44 $2,153,625.56 33%$3,071,469.38
Unit 12 - Utility Expansion
Division 91 - Capital
8133.002 Scada Improvements 275,000.00 .00 275,000.00 .00 .00 .00 275,000.00 0 .00
8133.005 Village Green Reconstruction Project 3,000,000.00 .00 3,000,000.00 400.00 .00 702,661.56 2,297,338.44 23 1,690,049.41
8133.006 143rd Street-Water/Sewer Improvements 680,000.00 .00 680,000.00 .00 .00 .00 680,000.00 0 5,285.00
8133.007 Lakewater/Essington Road Trans Main 200,000.00 .00 200,000.00 .00 .00 .00 200,000.00 0 .00
8134.001 Lift Station Improvements 90,000.00 .00 90,000.00 .00 .00 .00 90,000.00 0 .00
8134.002 Pump Station Improvements 255,000.00 .00 255,000.00 660.00 .00 915.00 254,085.00 0 219,196.79
8134.003 Tower Improvements .00 .00 .00 .00 .00 468.75 (468.75)+++27,791.15
8135 Contractual Services 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 173,810.00
8225 Engineering Fees 100,000.00 .00 100,000.00 .00 .00 975.00 99,025.00 1 9,668.10
9120 Machinery and Equipment 240,000.00 .00 240,000.00 208,977.53 .00 208,977.53 31,022.47 87 60,765.74
9125 Vehicles 60,000.00 .00 60,000.00 .00 .00 .00 60,000.00 0 38,267.00
Division 91 - Capital Totals $4,950,000.00 $0.00 $4,950,000.00 $210,037.53 $0.00 $913,997.84 $4,036,002.16 18%$2,224,833.19
Division 92 - Bonds
9200.012 2013 Refunding-2004A Bond (Principal)966,000.00 .00 966,000.00 .00 .00 .00 966,000.00 0 927,500.00
9200.013 2013 Refunding-2004A Bond (Interest)28,980.00 .00 28,980.00 .00 .00 14,490.00 14,490.00 50 46,205.00
9200.014 2013 Refunding-2004B Bond (Principal)400,000.00 .00 400,000.00 .00 .00 .00 400,000.00 0 385,000.00
9200.015 2013 Refunding-2004B Bond (Interest)12,000.00 .00 12,000.00 .00 .00 6,000.00 6,000.00 50 21,625.00
9200.022 2008 Bond (Principal).00 .00 .00 .00 .00 .00 .00 +++500,000.00
9200.032 2015 Refunding-2008 Bond (Principal)645,000.00 .00 645,000.00 .00 .00 .00 645,000.00 0 90,000.00
9200.033 2015 Refunding-2008 Bond (Interest)503,150.00 .00 503,150.00 .00 .00 .00 503,150.00 0 527,950.00
9201.001 IEPA Loan (Principal)161,392.00 .00 161,392.00 .00 .00 80,444.61 80,947.39 50 159,393.35
9201.002 IEPA Loan (Interest)26,615.00 .00 26,615.00 .00 .00 13,558.94 13,056.06 51 27,866.59
9299 Contra Debt Expense .00 .00 .00 .00 .00 .00 .00 +++(2,459,393.35)
Division 92 - Bonds Totals $2,743,137.00 $0.00 $2,743,137.00 $0.00 $0.00 $114,493.55 $2,628,643.45 4%$226,146.59
Unit 12 - Utility Expansion Totals $7,693,137.00 $0.00 $7,693,137.00 $210,037.53 $0.00 $1,028,491.39 $6,664,645.61 13%$2,450,979.78
EXPENSE TOTALS $21,645,757.00 $0.00 $21,645,757.00 $428,608.30 $0.00 $5,319,580.71 $16,326,176.29 25%$18,208,989.93
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 18 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
54
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 02 - Water and Sewer Fund Totals
REVENUE TOTALS 19,529,500.00 .00 19,529,500.00 2,077,981.32 .00 9,571,274.37 9,958,225.63 49%20,778,041.83
EXPENSE TOTALS 21,645,757.00 .00 21,645,757.00 428,608.30 .00 5,319,580.71 16,326,176.29 25%18,208,989.93
Fund 02 - Water and Sewer Fund Totals ($2,116,257.00)$0.00 ($2,116,257.00)$1,649,373.02 $0.00 $4,251,693.66 ($6,367,950.66)$2,569,051.90
Fund 03 - Capital Replacement Fund
REVENUE
0800.800 Interest Income 50,000.00 .00 50,000.00 3,978.00 .00 40,792.27 9,207.73 82 70,540.39
0800.827 Unrealized Gain/Loss .00 .00 .00 (550.07).00 2,959.95 (2,959.95)+++4,846.04
REVENUE TOTALS $50,000.00 $0.00 $50,000.00 $3,427.93 $0.00 $43,752.22 $6,247.78 88%$75,386.43
Fund 03 - Capital Replacement Fund Totals
REVENUE TOTALS 50,000.00 .00 50,000.00 3,427.93 .00 43,752.22 6,247.78 88%75,386.43
EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++.00
Fund 03 - Capital Replacement Fund Totals $50,000.00 $0.00 $50,000.00 $3,427.93 $0.00 $43,752.22 $6,247.78 $75,386.43
Fund 04 - Motor Fuel Tax
REVENUE
0450.457 MFT Entitlements 1,100,000.00 .00 1,100,000.00 131,622.50 .00 464,207.58 635,792.42 42 1,103,351.17
0800.800 Interest Income 50,000.00 .00 50,000.00 .00 .00 28,887.26 21,112.74 58 72,786.51
REVENUE TOTALS $1,150,000.00 $0.00 $1,150,000.00 $131,622.50 $0.00 $493,094.84 $656,905.16 43%$1,176,137.68
EXPENSE
Unit 00 - Non-Departmental
Division 91 - Capital
9150 Street Improvements 1,000,000.00 .00 1,000,000.00 .00 .00 .00 1,000,000.00 0 875,330.71
Division 91 - Capital Totals $1,000,000.00 $0.00 $1,000,000.00 $0.00 $0.00 $0.00 $1,000,000.00 0%$875,330.71
Division 99 - Transfers
9901 Transfer to General 150,000.00 .00 150,000.00 .00 .00 .00 150,000.00 0 .00
Division 99 - Transfers Totals $150,000.00 $0.00 $150,000.00 $0.00 $0.00 $0.00 $150,000.00 0%$0.00
Unit 00 - Non-Departmental Totals $1,150,000.00 $0.00 $1,150,000.00 $0.00 $0.00 $0.00 $1,150,000.00 0%$875,330.71
EXPENSE TOTALS $1,150,000.00 $0.00 $1,150,000.00 $0.00 $0.00 $0.00 $1,150,000.00 0%$875,330.71
Fund 04 - Motor Fuel Tax Totals
REVENUE TOTALS 1,150,000.00 .00 1,150,000.00 131,622.50 .00 493,094.84 656,905.16 43%1,176,137.68
EXPENSE TOTALS 1,150,000.00 .00 1,150,000.00 .00 .00 .00 1,150,000.00 0%875,330.71
Fund 04 - Motor Fuel Tax Totals $0.00 $0.00 $0.00 $131,622.50 $0.00 $493,094.84 ($493,094.84)$300,806.97
Fund 05 - Bond and Interest Fund
REVENUE
0400.401 Property Tax Revenue 114,400.00 .00 114,400.00 50,192.38 .00 111,823.65 2,576.35 98 118,113.84
0800.800 Interest Income 8,000.00 .00 8,000.00 2,551.46 .00 8,099.47 (99.47)101 12,402.64
0999.902 Transfer From Water and Sewer 981,000.00 .00 981,000.00 .00 .00 490,500.00 490,500.00 50 976,800.00
0999.911 Transfer From Capital 2,035,850.00 .00 2,035,850.00 .00 .00 1,017,925.00 1,017,925.00 50 2,018,730.88
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 19 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
55
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 05 - Bond and Interest Fund
REVENUE TOTALS $3,139,250.00 $0.00 $3,139,250.00 $52,743.84 $0.00 $1,628,348.12 $1,510,901.88 52%$3,126,047.36
EXPENSE
Unit 00 - Non-Departmental
Division 92 - Bonds
9200.020 2007 Bond (Principal).00 .00 .00 .00 .00 .00 .00 +++170,000.00
9200.021 2007 Bond (Interest).00 .00 .00 .00 .00 .00 .00 +++8,500.00
9200.024 2009 Refunding Bond (Principal)110,000.00 .00 110,000.00 .00 .00 .00 110,000.00 0 105,000.00
9200.025 2009 Refunding Bond (Interest)4,400.00 .00 4,400.00 .00 .00 2,200.00 2,200.00 50 8,600.00
9200.026 2010 Bond (Principal)805,000.00 .00 805,000.00 .00 .00 .00 805,000.00 0 770,000.00
9200.027 2010 Bond (Interest)176,000.00 .00 176,000.00 .00 .00 88,000.00 88,000.00 50 206,800.00
9200.028 2012 Refunding Bond (Principal)695,000.00 .00 695,000.00 .00 .00 .00 695,000.00 0 680,000.00
9200.029 2012 Refunding Bond (Interest)135,000.00 .00 135,000.00 .00 .00 67,500.00 67,500.00 50 155,400.00
9200.030 2014 Refunding- 2007 Bond (Principal)950,000.00 .00 950,000.00 .00 .00 .00 950,000.00 0 750,000.00
9200.031 2014 Refunding- 2007 Bond (Interest)255,850.00 .00 255,850.00 .00 .00 127,925.00 127,925.00 50 270,850.00
Division 92 - Bonds Totals $3,131,250.00 $0.00 $3,131,250.00 $0.00 $0.00 $285,625.00 $2,845,625.00 9%$3,125,150.00
Unit 00 - Non-Departmental Totals $3,131,250.00 $0.00 $3,131,250.00 $0.00 $0.00 $285,625.00 $2,845,625.00 9%$3,125,150.00
EXPENSE TOTALS $3,131,250.00 $0.00 $3,131,250.00 $0.00 $0.00 $285,625.00 $2,845,625.00 9%$3,125,150.00
Fund 05 - Bond and Interest Fund Totals
REVENUE TOTALS 3,139,250.00 .00 3,139,250.00 52,743.84 .00 1,628,348.12 1,510,901.88 52%3,126,047.36
EXPENSE TOTALS 3,131,250.00 .00 3,131,250.00 .00 .00 285,625.00 2,845,625.00 9%3,125,150.00
Fund 05 - Bond and Interest Fund Totals $8,000.00 $0.00 $8,000.00 $52,743.84 $0.00 $1,342,723.12 ($1,334,723.12)$897.36
Fund 07 - Tort Immunity Fund
REVENUE
0400.401 Property Tax Revenue 400,000.00 .00 400,000.00 174,628.20 .00 389,062.94 10,937.06 97 491,667.64
0800.800 Interest Income 3,000.00 .00 3,000.00 726.90 .00 3,531.20 (531.20)118 8,100.86
0805.000 Other Reimbursements .00 .00 .00 .00 .00 .00 .00 +++451.12
REVENUE TOTALS $403,000.00 $0.00 $403,000.00 $175,355.10 $0.00 $392,594.14 $10,405.86 97%$500,219.62
EXPENSE
Unit 00 - Non-Departmental
Division 00 - Non-Divisional
8275 Bond-Treasurer 500.00 .00 500.00 .00 .00 336.00 164.00 67 336.00
8300 Commercial Umbrella Liability 200,000.00 .00 200,000.00 .00 .00 155,936.00 44,064.00 78 170,959.00
8310 Workman's Compensation Ins.250,000.00 .00 250,000.00 .00 .00 189,364.00 60,636.00 76 180,488.00
Division 00 - Non-Divisional Totals $450,500.00 $0.00 $450,500.00 $0.00 $0.00 $345,636.00 $104,864.00 77%$351,783.00
Unit 00 - Non-Departmental Totals $450,500.00 $0.00 $450,500.00 $0.00 $0.00 $345,636.00 $104,864.00 77%$351,783.00
EXPENSE TOTALS $450,500.00 $0.00 $450,500.00 $0.00 $0.00 $345,636.00 $104,864.00 77%$351,783.00
Fund 07 - Tort Immunity Fund Totals
REVENUE TOTALS 403,000.00 .00 403,000.00 175,355.10 .00 392,594.14 10,405.86 97%500,219.62
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 20 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
56
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
EXPENSE TOTALS 450,500.00 .00 450,500.00 .00 .00 345,636.00 104,864.00 77%351,783.00
Fund 07 - Tort Immunity Fund Totals ($47,500.00)$0.00 ($47,500.00)$175,355.10 $0.00 $46,958.14 ($94,458.14)$148,436.62
Fund 08 - Audit Fund
REVENUE
0400.401 Property Tax Revenue 35,000.00 .00 35,000.00 15,806.81 .00 35,214.02 (214.02)101 44,169.31
0800.800 Interest Income 400.00 .00 400.00 43.92 .00 302.54 97.46 76 531.69
REVENUE TOTALS $35,400.00 $0.00 $35,400.00 $15,850.73 $0.00 $35,516.56 ($116.56)100%$44,701.00
EXPENSE
Unit 00 - Non-Departmental
Division 00 - Non-Divisional
8315 Audit Village 42,000.00 .00 42,000.00 .00 .00 25,075.00 16,925.00 60 38,085.00
Division 00 - Non-Divisional Totals $42,000.00 $0.00 $42,000.00 $0.00 $0.00 $25,075.00 $16,925.00 60%$38,085.00
Unit 00 - Non-Departmental Totals $42,000.00 $0.00 $42,000.00 $0.00 $0.00 $25,075.00 $16,925.00 60%$38,085.00
EXPENSE TOTALS $42,000.00 $0.00 $42,000.00 $0.00 $0.00 $25,075.00 $16,925.00 60%$38,085.00
Fund 08 - Audit Fund Totals
REVENUE TOTALS 35,400.00 .00 35,400.00 15,850.73 .00 35,516.56 (116.56)100%44,701.00
EXPENSE TOTALS 42,000.00 .00 42,000.00 .00 .00 25,075.00 16,925.00 60%38,085.00
Fund 08 - Audit Fund Totals ($6,600.00)$0.00 ($6,600.00)$15,850.73 $0.00 $10,441.56 ($17,041.56)$6,616.00
Fund 10 - Police Pension Fund
REVENUE
0800.800 Interest Income 700,000.00 .00 700,000.00 .00 .00 209,832.61 490,167.39 30 1,219,956.39
0800.824 Realized Gain/Loss-SawyerFalduto 150,000.00 .00 150,000.00 .00 .00 (23,432.96)173,432.96 -16 339,711.61
0800.829 Unrealized Gain/Loss Sawyer/Fald 300,000.00 .00 300,000.00 .00 .00 121,488.88 178,511.12 40 235,709.93
0806.000 Other Receipts .00 .00 .00 .00 .00 .00 .00 +++199.64
0818.000 Employee Contributions 570,000.00 .00 570,000.00 .00 .00 199,947.09 370,052.91 35 555,361.62
0819.000 Employer Contributions 1,300,000.00 .00 1,300,000.00 567,179.71 .00 1,263,649.07 36,350.93 97 1,402,474.77
REVENUE TOTALS $3,020,000.00 $0.00 $3,020,000.00 $567,179.71 $0.00 $1,771,484.69 $1,248,515.31 59%$3,753,413.96
EXPENSE
Unit 00 - Non-Departmental
Division 00 - Non-Divisional
3000 Travel/Training 5,000.00 .00 5,000.00 857.18 .00 2,782.18 2,217.82 56 7,153.41
5005 Office Supplies/Postage 500.00 .00 500.00 .00 .00 122.72 377.28 25 .00
5015 Dues & Subscriptions 5,800.00 .00 5,800.00 .00 .00 6,316.27 (516.27)109 6,421.14
8135 Contractual Services 35,000.00 .00 35,000.00 (1,608.47).00 12,695.68 22,304.32 36 36,143.01
8137 Investment Expense 100,000.00 .00 100,000.00 .00 .00 28,597.00 71,403.00 29 106,456.00
8330 Pension Payments 625,000.00 .00 625,000.00 58,846.85 .00 232,803.45 392,196.55 37 510,423.48
Division 00 - Non-Divisional Totals $771,300.00 $0.00 $771,300.00 $58,095.56 $0.00 $283,317.30 $487,982.70 37%$666,597.04
Unit 00 - Non-Departmental Totals $771,300.00 $0.00 $771,300.00 $58,095.56 $0.00 $283,317.30 $487,982.70 37%$666,597.04
EXPENSE TOTALS $771,300.00 $0.00 $771,300.00 $58,095.56 $0.00 $283,317.30 $487,982.70 37%$666,597.04
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 21 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
57
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 10 - Police Pension Fund Totals
REVENUE TOTALS 3,020,000.00 .00 3,020,000.00 567,179.71 .00 1,771,484.69 1,248,515.31 59%3,753,413.96
EXPENSE TOTALS 771,300.00 .00 771,300.00 58,095.56 .00 283,317.30 487,982.70 37%666,597.04
Fund 10 - Police Pension Fund Totals $2,248,700.00 $0.00 $2,248,700.00 $509,084.15 $0.00 $1,488,167.39 $760,532.61 $3,086,816.92
Fund 11 - Capital Improvement Fund
REVENUE
0450.450 Home Rule Sales Tax 3,775,000.00 .00 3,775,000.00 331,652.08 .00 1,524,266.02 2,250,733.98 40 3,725,421.72
0500.502 Utility Tax 2,800,000.00 .00 2,800,000.00 248,354.44 .00 1,145,537.73 1,654,462.27 41 2,995,190.57
0500.503 Local Motor Fuel Tax 550,000.00 .00 550,000.00 46,429.03 .00 229,983.48 320,016.52 42 558,714.29
0570.860 Traffic Impact Fee .00 .00 .00 9,000.00 .00 50,000.00 (50,000.00)+++47,750.00
0570.876 Recapture Fee 6,000.00 .00 6,000.00 310.84 .00 4,640.75 1,359.25 77 12,184.50
0650.670 Impound Fee 25,000.00 .00 25,000.00 2,000.00 .00 14,500.00 10,500.00 58 32,762.50
0650.673 Daily Storage Fee for Impound 1,500.00 .00 1,500.00 780.00 .00 2,880.00 (1,380.00)192 3,710.00
0650.675 Red Light Fines 325,000.00 .00 325,000.00 39,500.00 .00 167,901.35 157,098.65 52 359,600.00
0700.100 STP Grant(143rd St)950,000.00 .00 950,000.00 .00 .00 .00 950,000.00 0 132,807.18
0700.650 Grant Revenue 290,000.00 .00 290,000.00 .00 .00 .00 290,000.00 0 62,466.27
0800.800 Interest Income 200,000.00 .00 200,000.00 13,723.51 .00 152,785.46 47,214.54 76 293,413.54
0800.827 Unrealized Gain/Loss .00 .00 .00 .00 .00 (2,479.05)2,479.05 +++(9,857.05)
0801.822 Donation/Contribution 300,000.00 .00 300,000.00 .00 .00 .00 300,000.00 0 .00
0803.000 Sales-Fixed Assets 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 27,725.00
0805.000 Other Reimbursements .00 .00 .00 4,172.48 .00 (61,596.02)61,596.02 +++3,686,277.47
0806.000 Other Receipts 2,000.00 .00 2,000.00 68,807.75 .00 68,807.75 (66,807.75)3440 104,641.00
0999.901 Transfer From General 450,000.00 .00 450,000.00 .00 .00 .00 450,000.00 0 1,359,212.00
0999.917 Transfer From TIF 500,000.00 .00 500,000.00 .00 .00 .00 500,000.00 0 500,000.00
REVENUE TOTALS $10,179,500.00 $0.00 $10,179,500.00 $764,730.13 $0.00 $3,297,227.47 $6,882,272.53 32%$13,892,018.99
EXPENSE
Unit 00 - Non-Departmental
Division 00 - Non-Divisional
8135 Contractual Services 110,000.00 .00 110,000.00 36.62 .00 18,525.82 91,474.18 17 92,410.51
Division 00 - Non-Divisional Totals $110,000.00 $0.00 $110,000.00 $36.62 $0.00 $18,525.82 $91,474.18 17%$92,410.51
Division 91 - Capital
8135.006 Emerald Ash Borer 200,000.00 .00 200,000.00 .00 .00 .00 200,000.00 0 194,312.00
8225 Engineering Fees 100,000.00 .00 100,000.00 .00 .00 17,920.78 82,079.22 18 66,888.62
9105 Building Improvements 200,000.00 .00 200,000.00 .00 .00 2,049.41 197,950.59 1 125,050.04
9107.002 127th St-Plfd/Naperville Rd 100,000.00 .00 100,000.00 650.90 .00 1,601.20 98,398.80 2 15,218.74
9107.004 Rt 30 and 143rd 300,000.00 .00 300,000.00 .00 .00 .00 300,000.00 0 .00
9107.006 126 & Meadow Lane .00 .00 .00 .00 .00 .00 .00 +++20,180.36
9107.007 119th Street/Rt. 30 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 .00
9107.008 Meadow Lane/143rd St. Signal 300,000.00 .00 300,000.00 6,718.33 .00 6,718.33 293,281.67 2 32,620.00
9112 Sidewalk Curb & Bikepath Replace 500,000.00 .00 500,000.00 .00 .00 72,942.70 427,057.30 15 15,611.41
9120.005 Machinery and Equipment-Police 225,000.00 .00 225,000.00 .00 .00 .00 225,000.00 0 202,666.07
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Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
58
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 11 - Capital Improvement Fund
EXPENSE
Unit 00 - Non-Departmental
Division 91 - Capital
9120.008 Machinery and Equipment-Public Works 325,000.00 .00 325,000.00 11,527.00 .00 146,305.99 178,694.01 45 317,735.43
9152.001 Street Lights-Replacement 125,000.00 .00 125,000.00 .00 .00 .00 125,000.00 0 186,500.68
9152.004 Settler's Park-Campus Refresh 150,000.00 .00 150,000.00 .00 .00 1,079.72 148,920.28 1 84,501.43
9152.006 PACE Park-N-Ride .00 .00 .00 4,172.48 .00 153,256.14 (153,256.14)+++3,771,845.04
9155 Bridge Repairs & Reconstruction 200,000.00 .00 200,000.00 .00 .00 14,774.81 185,225.19 7 152,932.58
9156 Storm & Drainage Improvements 40,000.00 .00 40,000.00 6,892.30 .00 18,736.06 21,263.94 47 57,344.59
9164 Pavement Patching 125,000.00 .00 125,000.00 .00 .00 189.50 124,810.50 0 112,710.00
9165 Roadway Improvements 3,000,000.00 .00 3,000,000.00 1,639,362.72 27,370.11 1,960,137.27 1,012,492.62 66 2,892,724.06
9165.009 143rd St. Extension Phase 2 1,800,000.00 .00 1,800,000.00 19,970.00 .00 302,759.19 1,497,240.81 17 349,611.93
9165.019 I-55 Interchange Design 100,000.00 .00 100,000.00 21,698.04 .00 21,698.04 78,301.96 22 59,290.40
9165.028 Renwick Corridor 250,000.00 .00 250,000.00 .00 .00 .00 250,000.00 0 19,002.37
9165.031 Village Green .00 .00 .00 1,160.00 .00 7,444.49 (7,444.49)+++63,352.93
9165.032 Woodfarm Road Reconstruction 50,000.00 .00 50,000.00 .00 .00 1,866.00 48,134.00 4 61,776.18
9165.033 143rd Street-West Extension 600,000.00 .00 600,000.00 15,454.37 .00 39,198.12 560,801.88 7 138,272.50
Division 91 - Capital Totals $8,700,000.00 $0.00 $8,700,000.00 $1,727,606.14 $27,370.11 $2,768,677.75 $5,903,952.14 32%$8,940,147.36
Division 99 - Transfers
9905 Transfer to Debt Service 2,035,850.00 .00 2,035,850.00 .00 .00 1,017,925.00 1,017,925.00 50 2,018,730.88
Division 99 - Transfers Totals $2,035,850.00 $0.00 $2,035,850.00 $0.00 $0.00 $1,017,925.00 $1,017,925.00 50%$2,018,730.88
Unit 00 - Non-Departmental Totals $10,845,850.00 $0.00 $10,845,850.00 $1,727,642.76 $27,370.11 $3,805,128.57 $7,013,351.32 35%$11,051,288.75
EXPENSE TOTALS $10,845,850.00 $0.00 $10,845,850.00 $1,727,642.76 $27,370.11 $3,805,128.57 $7,013,351.32 35%$11,051,288.75
Fund 11 - Capital Improvement Fund Totals
REVENUE TOTALS 10,179,500.00 .00 10,179,500.00 764,730.13 .00 3,297,227.47 6,882,272.53 32%13,892,018.99
EXPENSE TOTALS 10,845,850.00 .00 10,845,850.00 1,727,642.76 27,370.11 3,805,128.57 7,013,351.32 35%11,051,288.75
Fund 11 - Capital Improvement Fund Totals ($666,350.00)$0.00 ($666,350.00)($962,912.63)($27,370.11)($507,901.10)($131,078.79)$2,840,730.24
Fund 14 - D.A.R.E. Fund
REVENUE
0800.800 Interest Income 100.00 .00 100.00 21.30 .00 136.41 (36.41)136 314.73
0801.840 DARE Contribution 22,000.00 .00 22,000.00 .00 .00 5,111.50 16,888.50 23 24,820.28
REVENUE TOTALS $22,100.00 $0.00 $22,100.00 $21.30 $0.00 $5,247.91 $16,852.09 24%$25,135.01
EXPENSE
Unit 00 - Non-Departmental
Division 00 - Non-Divisional
8245 D.A.R.E. Program 23,000.00 .00 23,000.00 .00 .00 4,883.89 18,116.11 21 18,948.30
Division 00 - Non-Divisional Totals $23,000.00 $0.00 $23,000.00 $0.00 $0.00 $4,883.89 $18,116.11 21%$18,948.30
Unit 00 - Non-Departmental Totals $23,000.00 $0.00 $23,000.00 $0.00 $0.00 $4,883.89 $18,116.11 21%$18,948.30
EXPENSE TOTALS $23,000.00 $0.00 $23,000.00 $0.00 $0.00 $4,883.89 $18,116.11 21%$18,948.30
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Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
59
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 14 - D.A.R.E. Fund Totals
REVENUE TOTALS 22,100.00 .00 22,100.00 21.30 .00 5,247.91 16,852.09 24%25,135.01
EXPENSE TOTALS 23,000.00 .00 23,000.00 .00 .00 4,883.89 18,116.11 21%18,948.30
Fund 14 - D.A.R.E. Fund Totals ($900.00)$0.00 ($900.00)$21.30 $0.00 $364.02 ($1,264.02)$6,186.71
Fund 17 - Tax Increment Financing-Downtown
REVENUE
0400.401 Property Tax Revenue 730,000.00 .00 730,000.00 243,026.10 .00 677,821.92 52,178.08 93 726,815.80
0800.800 Interest Income 10,000.00 .00 10,000.00 1,661.11 .00 6,688.07 3,311.93 67 17,553.21
REVENUE TOTALS $740,000.00 $0.00 $740,000.00 $244,687.21 $0.00 $684,509.99 $55,490.01 93%$744,369.01
EXPENSE
Unit 00 - Non-Departmental
Division 91 - Capital
8135 Contractual Services 260,000.00 .00 260,000.00 3,929.20 .00 16,118.32 243,881.68 6 81,868.29
9199 Facade Improvements 40,000.00 .00 40,000.00 .00 .00 .00 40,000.00 0 2,500.00
Division 91 - Capital Totals $300,000.00 $0.00 $300,000.00 $3,929.20 $0.00 $16,118.32 $283,881.68 5%$84,368.29
Division 99 - Transfers
9901 Transfer to General 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 .00
9911 Transfer to Capital Improvements 500,000.00 .00 500,000.00 .00 .00 .00 500,000.00 0 500,000.00
Division 99 - Transfers Totals $550,000.00 $0.00 $550,000.00 $0.00 $0.00 $0.00 $550,000.00 0%$500,000.00
Unit 00 - Non-Departmental Totals $850,000.00 $0.00 $850,000.00 $3,929.20 $0.00 $16,118.32 $833,881.68 2%$584,368.29
EXPENSE TOTALS $850,000.00 $0.00 $850,000.00 $3,929.20 $0.00 $16,118.32 $833,881.68 2%$584,368.29
Fund 17 - Tax Increment Financing-Downtown Totals
REVENUE TOTALS 740,000.00 .00 740,000.00 244,687.21 .00 684,509.99 55,490.01 93%744,369.01
EXPENSE TOTALS 850,000.00 .00 850,000.00 3,929.20 .00 16,118.32 833,881.68 2%584,368.29
Fund 17 - Tax Increment Financing-Downtown Totals ($110,000.00)$0.00 ($110,000.00)$240,758.01 $0.00 $668,391.67 ($778,391.67)$160,000.72
Fund 18 - Tax Increment Financing-Rt 30
REVENUE
0400.401 Property Tax Revenue .00 .00 .00 483.52 .00 967.05 (967.05)+++.00
REVENUE TOTALS $0.00 $0.00 $0.00 $483.52 $0.00 $967.05 ($967.05)+++$0.00
Fund 18 - Tax Increment Financing-Rt 30 Totals
REVENUE TOTALS .00 .00 .00 483.52 .00 967.05 (967.05)+++.00
EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++.00
Fund 18 - Tax Increment Financing-Rt 30 Totals $0.00 $0.00 $0.00 $483.52 $0.00 $967.05 ($967.05)$0.00
Fund 26 - Sex Offender's Registration Fund
REVENUE
0600.606 Sex Offenders Registration .00 .00 .00 .00 .00 110.00 (110.00)+++830.00
0800.800 Interest Income .00 .00 .00 5.70 .00 31.02 (31.02)+++58.55
REVENUE TOTALS $0.00 $0.00 $0.00 $5.70 $0.00 $141.02 ($141.02)+++$888.55
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Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
60
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 26 - Sex Offender's Registration Fund
EXPENSE
Unit 00 - Non-Departmental
Division 00 - Non-Divisional
9290 Sex Offender's Registration Fee .00 .00 .00 .00 .00 70.00 (70.00)+++340.00
Division 00 - Non-Divisional Totals $0.00 $0.00 $0.00 $0.00 $0.00 $70.00 ($70.00)+++$340.00
Unit 00 - Non-Departmental Totals $0.00 $0.00 $0.00 $0.00 $0.00 $70.00 ($70.00)+++$340.00
EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $70.00 ($70.00)+++$340.00
Fund 26 - Sex Offender's Registration Fund Totals
REVENUE TOTALS .00 .00 .00 5.70 .00 141.02 (141.02)+++888.55
EXPENSE TOTALS .00 .00 .00 .00 .00 70.00 (70.00)+++340.00
Fund 26 - Sex Offender's Registration Fund Totals $0.00 $0.00 $0.00 $5.70 $0.00 $71.02 ($71.02)$548.55
Fund 27 - Alcohol Enforcement Fund
REVENUE
0600.610 Alcohol Fines 15,000.00 .00 15,000.00 2,516.00 .00 9,237.00 5,763.00 62 22,680.00
0800.800 Interest Income 500.00 .00 500.00 91.35 .00 454.08 45.92 91 1,163.72
REVENUE TOTALS $15,500.00 $0.00 $15,500.00 $2,607.35 $0.00 $9,691.08 $5,808.92 63%$23,843.72
EXPENSE
Unit 00 - Non-Departmental
Division 99 - Transfers
9901 Transfer to General 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 25,000.00
Division 99 - Transfers Totals $25,000.00 $0.00 $25,000.00 $0.00 $0.00 $0.00 $25,000.00 0%$25,000.00
Unit 00 - Non-Departmental Totals $25,000.00 $0.00 $25,000.00 $0.00 $0.00 $0.00 $25,000.00 0%$25,000.00
EXPENSE TOTALS $25,000.00 $0.00 $25,000.00 $0.00 $0.00 $0.00 $25,000.00 0%$25,000.00
Fund 27 - Alcohol Enforcement Fund Totals
REVENUE TOTALS 15,500.00 .00 15,500.00 2,607.35 .00 9,691.08 5,808.92 63%23,843.72
EXPENSE TOTALS 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0%25,000.00
Fund 27 - Alcohol Enforcement Fund Totals ($9,500.00)$0.00 ($9,500.00)$2,607.35 $0.00 $9,691.08 ($19,191.08)($1,156.28)
Fund 28 - Drug Enforcement Fund
REVENUE
0600.611 Drug Fines .00 .00 .00 240.00 .00 540.00 (540.00)+++2,336.00
0800.800 Interest Income .00 .00 .00 87.60 .00 467.47 (467.47)+++934.59
REVENUE TOTALS $0.00 $0.00 $0.00 $327.60 $0.00 $1,007.47 ($1,007.47)+++$3,270.59
Fund 28 - Drug Enforcement Fund Totals
REVENUE TOTALS .00 .00 .00 327.60 .00 1,007.47 (1,007.47)+++3,270.59
EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++.00
Fund 28 - Drug Enforcement Fund Totals $0.00 $0.00 $0.00 $327.60 $0.00 $1,007.47 ($1,007.47)$3,270.59
Run by Colleen Thornton on 10/16/2019 08:26:08 AM Page 25 of 26
Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
61
Adopted Budget Amended Current Month YTD YTD Budget - YTD % Used/
Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total
Fund 29 - Police Vehicle Replacement Fund
REVENUE
0600.612 Vehicle Replacement-Will .00 .00 .00 3,175.00 .00 10,275.00 (10,275.00)+++28,141.15
0800.800 Interest Income .00 .00 .00 414.90 .00 2,182.38 (2,182.38)+++4,112.97
REVENUE TOTALS $0.00 $0.00 $0.00 $3,589.90 $0.00 $12,457.38 ($12,457.38)+++$32,254.12
Fund 29 - Police Vehicle Replacement Fund Totals
REVENUE TOTALS .00 .00 .00 3,589.90 .00 12,457.38 (12,457.38)+++32,254.12
EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++.00
Fund 29 - Police Vehicle Replacement Fund Totals $0.00 $0.00 $0.00 $3,589.90 $0.00 $12,457.38 ($12,457.38)$32,254.12
Fund 40 - PEMA Fund
REVENUE
0800.800 Interest Income .00 .00 .00 36.30 .00 241.09 (241.09)+++463.14
0801.822 Donation/Contribution .00 .00 .00 .00 .00 .00 .00 +++4,000.00
REVENUE TOTALS $0.00 $0.00 $0.00 $36.30 $0.00 $241.09 ($241.09)+++$4,463.14
EXPENSE
Unit 00 - Non-Departmental
Division 00 - Non-Divisional
9140 PEMA Fundraising .00 .00 .00 .00 .00 5,699.10 (5,699.10)+++.00
Division 00 - Non-Divisional Totals $0.00 $0.00 $0.00 $0.00 $0.00 $5,699.10 ($5,699.10)+++$0.00
Unit 00 - Non-Departmental Totals $0.00 $0.00 $0.00 $0.00 $0.00 $5,699.10 ($5,699.10)+++$0.00
EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $5,699.10 ($5,699.10)+++$0.00
Fund 40 - PEMA Fund Totals
REVENUE TOTALS .00 .00 .00 36.30 .00 241.09 (241.09)+++4,463.14
EXPENSE TOTALS .00 .00 .00 .00 .00 5,699.10 (5,699.10)+++.00
Fund 40 - PEMA Fund Totals $0.00 $0.00 $0.00 $36.30 $0.00 ($5,458.01)$5,458.01 $4,463.14
Grand Totals
REVENUE TOTALS 64,931,226.00 .00 64,931,226.00 8,367,075.75 .00 33,500,203.73 31,431,022.27 52%70,925,162.95
EXPENSE TOTALS 65,581,633.00 .00 65,581,633.00 4,529,711.79 43,406.85 20,714,695.33 44,823,530.82 32%61,442,608.82
Grand Totals ($650,407.00)$0.00 ($650,407.00)$3,837,363.96 ($43,406.85)$12,785,508.40 ($13,392,508.55)$9,482,554.13
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Budget Performance Report
Fiscal Year to Date 09/30/19
Exclude Rollup Account
62
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85
VILLAGE OF PLAINFIELD, ILLINOIS
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
For the Year Ended
April 30, 2019
For the Year Ended April 30, 2018
Prepared by the Management Services Department
Traci Pleckham, Director
Colleen Thornton, Accounting Services Supervisor
86
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-vii
FINANCIAL SECTION
INDEPENDENT AUDITOR’S REPORT........................................................................ 1-3
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ....................... 4-5
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 ................................................................................... 6-7
Statement of Activities ....................................................................................... 8-9
Fund Financial Statements
Governmental Funds
Balance Sheet ................................................................................................ 10-11
Reconciliation of Fund Balances of Governmental Funds to
the Governmental Activities in the Statement of Net Position ................... 12
Statement of Revenues, Expenditures, and Changes in Fund Balances ....... 13
Reconciliation of the Governmental Funds Statement of Revenues,
Expenditures, and Changes in Fund Balances to the Governmental
Activities in the Statement of Activities ...................................................... 14
87
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 .............................................................................. 15-16
Statement of Revenues, Expenses, and Changes in Fund Net Position........ 17
Statement of Cash Flows ............................................................................... 18-19
Fiduciary Funds
Statement of Fiduciary Net Position ............................................................. 20
Statement of Changes in Fiduciary Net Position .......................................... 21
Notes to Financial Statements ............................................................................. 22-60
Required Supplementary Information
Schedule of Revenues, Expenditures, and Changes in
Fund Balance - Budget and Actual - General Fund .............................................. 61
Schedule of Employer Contributions
Illinois Municipal Retirement Fund ................................................................... 62
Police Pension Fund ........................................................................................... 63
Schedule of Changes in the Employer’s Net Pension Liability
and Related Ratios
Illinois Municipal Retirement Fund ................................................................... 64
Police Pension Fund ........................................................................................... 65
Schedule of Changes in the Employer’s Total OPEB Liability
and Related Ratios
Other Postemployment Benefit Plan .................................................................. 66
Schedule of Investment Returns
Police Pension Fund ........................................................................................... 67
Notes to Required Supplementary Information .................................................. 68
88
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 .................................. 69-70
Schedule of Expenditures - Budget and Actual - General Fund ............................. 71-72
Schedule of Detailed Expenditures - Budget and Actual - General Fund .............. 73-83
Schedule of Revenues, Expenditures, and Changes
in Fund Balance - Budget and Actual
Capital Projects Fund.......................................................................................... 84
Debt Service Fund .......................................................................................... 85
NONMAJOR GOVERNMENTAL FUNDS
Combining Balance Sheet ................................................................................... 86-87
Combining Statement of Revenues, Expenditures, and
Changes in Fund Balances ................................................................................ 88-89
Schedule of Revenues, Expenditures, and Changes
in Fund Balance - Budget and Actual
Liability Insurance Fund ..................................................................................... 90
Audit Fund .......................................................................................................... 91
Alcohol Enforcement Fund ................................................................................ 92
Motor Fuel Tax Fund.......................................................................................... 93
D.A.R.E. Fund .................................................................................................... 94
Downtown TIF Fund .......................................................................................... 95
MAJOR ENTERPRISE FUND
Water and Sewer Department Accounts
Combining Schedule of Net Position ................................................................. 96-97
Combining Schedule of Revenues, Expenses, and
Changes in Net Position ................................................................................... 98
Combining Schedule of Cash Flows .................................................................. 99-100
Schedule of Operating Expenses - Budget and Actual ...................................... 101-103
FIDUCIARY FUND
Schedule of Changes in Fiduciary Net Position -
Budget and Actual - Police Pension Fund ............................................................. 104
89
VILLAGE OF PLAINFIELD, ILLINOIS
TABLE OF CONTENTS (Continued)
Page(s)
FINANCIAL SECTION (Continued)
INDEPENDENT ACCOUNTANT’S REPORT ON MANAGEMENT’S
ASSERTION OF COMPLIANCE ................................................................................. 105
STATISTICAL SECTION
Financial Trends
Net Position by Component ......................................................................................... 106-107
Change in Net Position ................................................................................................. 108-111
Fund Balances of Governmental Funds ....................................................................... 112-113
Changes in Fund Balances of Governmental Funds .................................................... 114-115
Revenue Capacity
Assessed Value and Actual Value of Taxable Property .............................................. 116
Property Tax Rates - Direct and Overlapping Governments ....................................... 117
Principal Property Taxpayers ....................................................................................... 118
Property Tax Levies and Collections ........................................................................... 119
Property Tax Assessed Valuations, Rates, and Tax Extensions .................................. 120-121
Sales Tax by Category .................................................................................................. 122
Direct and Overlapping Sales Tax Rates ..................................................................... 123
Debt Capacity
Ratios of Outstanding Debt by Type ............................................................................ 124
Ratios of General Bonded Debt Outstanding ............................................................... 125
Direct and Overlapping Governmental Activities Debt ............................................... 126
Pledged-Revenue Coverage ......................................................................................... 127
Demographic and Economic Information
Demographic and Economic Information .................................................................... 128
Principal Employers ..................................................................................................... 129
Operating Information
Full-Time Equivalent Employees................................................................................. 130
Operating Indicators ..................................................................................................... 131-132
Capital Asset Statistics ................................................................................................. 133
90
INTRODUCTORY SECTION
91
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VILLAGE OFFICIALS
PRESIDENT
Michael P. Collins
TRUSTEES
Margie Bonuchi
Cally Larson
Bill Lamb Larry Newton
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
92
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
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93
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94
95
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Profile of the Village of Plainfield
The Village of Plainfield is Will County’s oldest community. Originally settled in 1834, the Village was
incorporated in 1877. The Village was recognized as a home rule community, as defined by the Illinois
Constitution, following a special census in 2005.
The Village operates under the Trustee/Administrator form of government by Village ordinance.
Policymaking and legislative authority are vested with the Village Board which consists of a Village
President and six Trustees elected at large on a nonpartisan basis. The Village President is elected to a
four-year term. The Board 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 144 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 2.0% in comparison to the previous fiscal year. Housing development also remained
steady in 2019. During the fiscal year, 169 single family building permits were issued for new
construction within the Village. During fiscal year 2018, 163 single family building permits were issued
and 134 were issued in 2017. Building permit revenues represented 4.1% of the General Fund revenue
for fiscal year 2019 compared to 3.4% in fiscal year 2018.
The Village’s Fund Balance Policy, which is reviewed on an annual basis, includes the ability to transfer
unassigned General Fund balance in excess of 40% of the total General Fund annual expenditures to the
Village’s Capital Fund. Fiscal year 2019 reflected a $1,009,212 transfer from the Village’s General Fund
to the Capital Fund, resulting in an ending fund balance of just over $17.6 million. This key financial
policy will continue to help the Village position itself for future capital infrastructure needs.
96
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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.”
Economic Development, Infrastructure, & Transportation Highlights
Economic development and infrastructure improvements are key components of the Village’s Strategic
Plan; this year, we made significant progress on several important projects.
• While the Village has worked on the Boulevard project at Route 30 and I-55 for some time,
visible progress is now underway with the developer starting earthwork. The project is off to a
good start and Costco is projected to open in November of next year. Plus, there is interest
from national restaurants, hotels, and other retailers and we expect those to begin moving
forward next year. We worked with the City of Joliet on an intergovernmental agreement that
benefits both municipalities and helps to spur economic development in the area.
• Diageo’s new 1.5 million square foot warehouse facility is under construction and they plan to
move into the building next spring. Diageo is a wonderful corporate citizen and we are fortunate
that they call Plainfield home.
• The first phase of the Village Green project was completed last year and included the lining of
the sanitary sewer main and services. We are currently in the second phase of construction
which includes the installation of new water main, water service replacement, sanitary sewer
main construction, and storm sewer construction. This project is a tremendous investment in
our Downtown.
• Plainfield’s Park-n-Ride has been open for a year now and ridership continues to increase. The
service is popular with those commuting for work as well as students. This facility is a wonderful
asset to the community and helps to further our goal of improving public transportation options
in the community.
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, 2018. This was
the fifth 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.
97
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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
98
FINANCIAL SECTION
99
1415 West Diehl Road, Suite 400
Naperville, IL 60563
630.566.8400
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, 2019, 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 mainten ance 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 fi nancial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States . Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the fi nancial 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.
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100
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,
2019, 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 ass urance.
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.
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101
The introductory and statistical sections have not been subjected to the auditing procedures applied in
the audit of the basic financial statements and, accordingly, we do not express an opinion or provide
any assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
September 16, 2019, on our consideration of the Village’s internal control over financial reporting and
on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements and other matters. The purpose of that report is solely to de scribe the scope of our testing
of internal control over financial reporting and compliance and the results of that testing, and not to
provide an opinion on the effectiveness of the Village’s internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering the Village’s internal control over financial reporting and
compliance.
Naperville, Illinois
September 16, 2019
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102
1415 West Diehl Road, Suite 400
Naperville, IL 60563
630.566.8400
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
The Honorable President
Members of the Board of Trustees
Village of Plainfield, Illinois
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the Uni ted States, 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, 2019, and the
related notes to financial statements, which collectively comprise the Village’s basic financial
statements, and have issued our report thereon dated September 16, 2019.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Village’s internal
control over financial reporting (internal control) to determine the audit procedures that are appropriate
in the circumstances for the purpose of expres sing our opinions on the financial statements, but not
for the purpose of expressing an opinion on the effectiveness of the Village’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the Village’s 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 possibility that a
material misstatement of the entity’s financial statements will not be prevented, or detected and
corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies,
in internal control that is less severe than a material weakness, yet important enough to merit attention
by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies and , therefore, material weaknesses or significant deficiencies
may exist that were not identified. 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.
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103
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Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Village’s financial statements are free
from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the determi nation of financial statement amounts. However, providing an opinion
on compliance with those provisions was not an objective of our audit, and accordingly, we do not
express such an opinion. The results of our tests disclosed no instances of noncompliance or other
matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity’s internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the Village’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Naperville, Illinois
September 16, 2019
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104
GENERAL PURPOSE EXTERNAL
FINANCIAL STATEMENTS
105
(See independent auditor's report)
MD&A 1
VILLAGE OF PLAINFIELD, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS
APRIL 30, 2019
_____________________________________________________________________________________________
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 9. 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
• The Village’s total net position as of April 30, 2019 equaled $319,921,420, a decrease of $1,598,468 or 0.5% over
the April 30, 2018 net position. Governmental Activities recognized a decrease in net position of $4,242,906. The
Business-T ype activities recognized an increase of $2,644,438 in net position.
• Total revenues (including transfers) of all governmental activities increased by $2,942,569, or 7.5%. Total expenses
increased by $1,161,467 or 2.6% as compared to fiscal year 2018.
• Total revenues of all business-type activity programs increased by $1,857,590, or 10.3%, while the total expenses
increased by $677,276, or 4.1% as compared to fiscal year 2018.
• Governmental Funds reported combined ending fund balances of $33,938.391, an increase of $3,751,299 over the
prior fiscal year.
o Total fund balance for the General Fund was $11,908,569, an increase of $256,526 over fiscal year 2018.
This represents 48% of General Fund expenditures. $9,955,142 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 $17,678,526, an increase of $2,872,984 over fiscal
year 2018. 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 2019 reflected a $1,009,212 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.
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. 106
VILLAGE OF PLAINFIELD, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
______________________________________________________________________________
(See independent auditor's report)
MD&A 2
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 10-14) 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 10 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 15-19) 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 96-103 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 20-21). 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 th e
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 22-60 of this
report.
Other Information
Required Supplementary Information
In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementar y
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 61-68 of this report.
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 69-133 of this report.
107
VILLAGE OF PLAINFIELD, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
______________________________________________________________________________
(See independent auditor's report)
MD&A 3
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 $319,921,419 as of April 30, 2019 and $321,519,888 for April 30, 2018. In comparison, this
amount reflects a decrease of $1,598,469 in total net position. For more detailed information see the Statement of Net Position
(pages 6-7). The following table reflects the condensed Statement of Net Position:
The largest portion of the Village’s total net position (89%) 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 $28,572,905 may be used to meet the Village’s ongoing
obligations. Of this amount, $12,807,949 represents the governmental activities portion and $15,764,956 is available for the
Village’s business-type activities (water and sewer operations).
2019 2018 2019 2018 2019 2018
Assets
Current Assets 45,039,697$ 40,857,281$ 20,864,411$ 18,910,656$ 65,904,108$ 59,767,937$
Capital Assets 215,957,855$ 225,823,680$ 101,897,685$ 103,209,957$ 317,855,540$ 329,033,637$
Total Assets 260,997,552$ 266,680,961$ 122,762,096$ 122,120,613$ 383,759,648$ 388,801,574$
Deferred Outflows of Resources
IMRF 2,038,616$ 280,452$ 418,862$ 58,756$ 2,457,478$ 339,208$
OPEB 576,417$ 397,529$ 19,912$ 15,887$ 596,329$ 413,416$
Police Pension 3,349,826$ 2,600,361$ -$ -$ 3,349,826$ 2,600,361$
Unamortized loss on refundings 1,507,516$ 1,692,638$ 2,077,480$ 2,238,434$ 3,584,996$ 3,931,072$
Total Assets and Deferred
Outflows of Resources 268,469,927$ 271,651,941$ 125,278,350$ 124,433,690$ 393,748,277$ 396,085,631$
Liabilities
Current Liabilities 3,839,651$ 3,720,777$ 2,800,176$ 2,358,736$ 6,639,827$ 6,079,513$
Long-Term Liabilities 33,666,164$ 36,149,650$ 19,285,726$ 21,367,764$ 52,951,890$ 57,517,414$
Total Liabilities 37,505,815$ 39,870,427$ 22,085,902$ 23,726,500$ 59,591,717$ 63,596,927$
Deferred Inflows of Resources
IMRF 417,941$ 1,216,502$ 85,156$ 248,717$ 503,097$ 1,465,219$
OPEB 578,073$ 390,062$ 19,971$ 15,589$ 598,044$ 405,651$
Police Pension 5,658,126$ 1,904,728$ -$ -$ 5,658,126$ 1,904,728$
Deferred property tax 7,475,874$ 7,193,218$ -$ -$ 7,475,874$ 7,193,218$
Total Liabilities and Deferred
Inflows of Resources 51,635,829$ 50,574,937$ 22,191,029$ 23,990,806$ 73,826,858$ 74,565,743$
Net Position:
Net Investmant in Capital Assets 199,080,764$ 206,531,017$ 85,596,840$ 84,489,070$ 284,677,604$ 291,020,087$
Restricted 4,945,385$ 4,361,935$ 1,725,525$ 2,248,925$ 6,670,910$ 6,610,860$
Unrestricted 12,807,949$ 10,184,052$ 15,764,956$ 13,704,889$ 28,572,905$ 23,888,941$
Total Net Position 216,834,098$ 221,077,004$ 103,087,321$ 100,442,884$ 319,921,419$ 321,519,888$
Governmental Activities Business-Type Activities Total Primary Government
Table 1: Statement of Net Position as of April 30, 2019 and April 30, 2018
108
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, 2019 General Fund reflects a positive fund balance of $11,908,569, reflecting an increase
of fund balance of $256,526 from the 2018 fiscal year. The 2019 total combined General Fund balance represents 48% of
General Fund expenditures. Total General Fund unassigned fund balance represents 40% of General Fund expenditures or
$9,955,142. The Village’s Capital Projects fund balance improved its fund balance by $2,872,984 resulting in a fund balance
of $17,678,526 as of April 30, 2019. The Village’s overall combined fund balance is $33,938,391, an increase of $3,751,299
from fiscal year 2018.
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 9 compared
to the year ended April 30, 2018. 2019 Governmental activities decreased the Village’s net position by $4,242,906 and
business-type activities increased the Village’s net position by $2,644,438.
Depreciation was a primary factor of the decrease in net position for the governmental activities. Highway and Streets
expenses of $26,894,226 include depreciation expenses of $14,066,332.
2019 2018 2019 2018 2019 2018
Revenues
Program Revenues
Charges for Services 8,299,691$ 8,045,799$ 16,819,225$ 16,004,417$ 25,118,916$ 24,050,216$
Operating Grants & Contributions 1,401,888$ 1,213,779$ -$ -$ 1,401,888$ 1,213,779$
Capital Grants & Contributions 3,881,551$ 3,173,077$ 97,847$ 270,424$ 3,979,398$ 3,443,501$
General Revenues
Property Taxes 7,358,761$ 7,096,972$ -$ -$ 7,358,761$ 7,096,972$
Other Taxes 19,217,010$ 17,859,862$ 1,862,431$ 1,808,980$ 21,079,441$ 19,668,842$
Other 1,001,952$ 826,295$ 2,073,928$ 914,520$ 3,075,880$ 1,740,815$
Total Revenues 41,160,853$ 38,215,784$ 20,853,431$ 18,998,341$ 62,014,284$ 57,214,125$
Expenses
General Government 4,485,123$ 5,661,695$ -$ -$ 4,485,123$ 5,661,695$
Public Safety 14,321,219$ 13,601,471$ -$ -$ 14,321,219$ 13,601,471$
Highways and Streets 26,894,226$ 25,231,666$ -$ -$ 26,894,226$ 25,231,666$
Interest 679,991$ 724,260$ -$ -$ 679,991$ 724,260$
Water and Sewer -$ -$ 17,232,193$ 16,554,917$ 17,232,193$ 16,554,917$
Total Expenses 46,380,559$ 45,219,092$ 17,232,193$ 16,554,917$ 63,612,752$ 61,774,009$
(5,219,706)$ (7,003,308)$ 3,621,238$ 2,443,424$ (1,598,468)$ (4,559,884)$
Transfers 976,800$ 979,300$ (976,800)$ (979,300)$ -$ -$
Change in Net Position (4,242,906)$ (6,024,008)$ 2,644,438$ 1,464,124$ (1,598,468)$ (4,559,884)$
Net Position May 1 221,077,004$ 228,129,919$ 100,442,884$ 99,030,478$ 321,519,888$ 327,160,397$
Change in accounting principle -$ (1,028,907)$ -$ (51,718)$ -$ (1,080,625)$
Net Position May 1, RESTATED -$ 227,101,012$ -$ 98,978,760$ -$ 326,079,772$
Ending Net Position 216,834,098$ 221,077,004$ 103,087,322$ 100,442,884$ 319,921,420$ 321,519,888$
Table 2: Changes in Net Position for the Fiscal Years Ended April 30, 2019 and April 30, 2018
Governmental Activities Business-Type Activities Total Primary Government
Change in Net Position before
Transfers
109
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 62.4% of the Village's General Fund and
13.9% 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
110
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, 2019, revenues from Governmental Activities totaled $42,137,653, an increase of
$2,942,569, or 7.5% from fiscal year 2018. The increase is primarily driven from an additional $708,474 in capital grants
and contributions and an additional $1,792,094 in general revenues (property, sales, income tax). Sales and Use Tax were
the Village's largest revenue source at $10,704,150, representing 25.40% of the total Governmental Activity revenue.
Charges for Services were the Village's second largest revenue source at $8,299,691, representing 19.70%. The primary
Charges for Services revenues include refuse fees ($4,376,180), building permit revenues ($1,087,619), and franchise fees
($658,354). Property and Replacement Taxes represent $7,358,761 or 17.46% of the total Governmental Activity revenue.
Development activity has remained steady in 2019. During the fiscal year, 169 single family building permits were issued
for new construction within the Village. During fiscal year 2018, 163 single family building permits were issued and 134
in 2017.
The Village’s property tax revenues increased to $7,358,761 in fiscal year 2019 from $7,096,972 in fiscal year 2018. The
Equalized Assessed Valuation (EAV) of the Village increased to $1,331,313,906 in calendar year 2017 from $1,282,556,687
in calendar year 2016, representing $48,757,219 or 3.8%.
The Village’s state-shared revenues of sales, income, and use tax increased this fiscal year by $542,921. Details of the
Village’s portion of State-Shared Taxes are as follows:
State-Shared Tax
Fiscal Year
2018
Fiscal Year
2019
Increase /
(Decrease)
Sales Tax 5,642,698 5,754,207 111,509
State Income Tax 3,589,279 3,842,879 253,600
Use Tax 1,046,709 1,224,521 177,812
Total 10,278,686 10,821,607 542,921
111
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, 2019, expenses from Governmental Activities totaled $46,380,559, an increase of
$1,161,467 over fiscal year 2018. In comparison, expenses from Governmental Activities in fiscal year 2018 increased by
$2,020,944. In fiscal year 2017, expenses increased by $389,237.
For the fiscal year ended April 30, 2019, Highways and Streets represented 57.99% of expenditures or $26,894,226. Included
in this figure is depreciation expense of $14,066,332. Some of the Village’s capital expenditures include $3,876,751 for
roadway improvements, $520,401 for machinery and equipment for the Police and Public Works Depart ments, and $194,312
for tree removal due to the emerald ash borer. Fiscal year 2019 also included capital expenses of $3,771,845 relating to the
PACE park and ride parking lot/facility project, whereby PACE is providing the funding for the engineering and construction
costs.
112
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
$2,644,438 to $103,087,322 (see Table 2 – MD&A page 4).
Total revenue for the Village’s business-type activities increased by $1,855,090; to $20,853,431 in fiscal year 2019 from
$18,998,341 in fiscal year 2018. Charges for Services revenues for fiscal year end 2019 totaled $16,819,225, an increase of
$814,808. 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.
Current Year Impacts – Business Type Activities Expenses
Operating expenses from all Business-Type Activities increased by $677,276 or 4.1%. Lake Michigan water purchase
accounted for $178,329 in additional expenses. Depreciation expenses for the water and sewer system remained relatively
flat, increasing by $34,503 to $3,198,921 for fiscal year 2019.
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, 2019 the Governmental Funds (as presented on page 11) reported a combined fund balance of $33,938,391
which is an increase from the beginning of the year balance of $30,187,092. Of the $3,751,299 overall fund balance increase,
the Village’s Capital Fund increased its fund balance by $2,872,984 and General Fund increased its fund balance by $256,526.
Of the $33,938,391 total fund balance, $9,955,142 is unassigned within the Village’s General Fund, indicating availability of
use for continuing Village services. Non-spendable, restricted or assigned fund balance of $23,983,249 includes $17,678,526
for capital projects, $3,474,726 for street maintenance, $1,341,972 for healthcare, $519,414 for public safety, and smaller
statutory restrictions or assignments for economic development, audit, liability insurance, retirement obligations, and debt
service.
The General Fund is the Village’s primary operating fund and the largest source of day-to-day service delivery. Total General
Fund balance increased by $256,526 in fiscal year 2019. General Fund actual revenues were $1,348,764 more than budgeted.
This amount is primarily related to higher actual state sales, income and use tax revenues ($671,607) then what was budgeted
as well as investment income ($191,584). Total General Fund revenues increased by $1,218,805 in fiscal year 2019. General
Fund expenditures increased by $971,279 from the prior year.
113
VILLAGE OF PLAINFIELD, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
______________________________________________________________________________
(See independent auditor's report)
MD&A 9
GENERAL FUND BUDGETARY HIGHLIGHTS
Other financing sources include a $1,009,212 transfer to the Capital Fund 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.
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 $9 million in capital projects in fiscal
year 2019 and increased its fund balance by $2,872,984 resulting in an ending fund balance of $17,678,526. The $2,872,984
increase consisted of a $1,009,212 General Fund transfer based on the Village’s Fund balance policy, and actual capital
expenditures lower than budgeted This fund balance will be utilized for future capital projects.
Proprietary Funds
At April 30, 2019 the Proprietary Funds total net position increased by $2,644,438. This increase is related to an increase in
Charges for Services revenue due to increased water demand and additional water and sewer connection fees. Capital grants
and contributions consisted of $97,847 in fiscal year 2019. In fiscal year 2018, capital contributions totaled $270,424, with
no capital contributions. There were no contributions of infrastructure in fiscal years 2014-2017. Infrastructure contributions
totaled $2,145,000 in fiscal year 2013, compared to $90,791 and $372,147 in fiscal years 2012 and 2011 respectively.
The Village’s Water and Sewer Accounts recorded an operating income of $278,351 in fiscal year 2019 (page 98). Fiscal
year 2018 reported an operating income of $225,250.
CAPITAL ASSETS
The Village’s investment in capital assets for its Governmental and Business-Type Activities as of April 30, 2019, amounts
to $317,855,540. 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 $11,178,097. The Governmental Activities net capital assets decreased by
$9,865,825. The Business-Type Activities net capital assets decreased by $1,312,272. Detailed information regarding the
change in capital assets is included in Note 4 to the Financial Statements.
Original
Budget Final Budget Actual
Revenues 25,129,830$ 25,129,830$ 26,478,594$
Expenditures 25,006,830$ 25,006,830$ 24,887,856$
Excess of Revenues over
Expenditures 123,000$ 123,000$ 1,590,738$
Other Financing Sources
(Uses)(123,000)$ (123,000)$ (1,334,212)$
Net Changes in Fund Balance -$ -$ 256,526$
Table 3: General Fund Budgetary Highlights
2019 2018 2019 2018 2019 2018
Land and Right of Way 99,620,465$ 99,620,465$ 3,043,544$ 3,043,544$ 102,664,009$ 102,664,009$
Buildings 20,432,798$ 21,191,919$ 11,346,996$ 11,695,958$ 31,779,794$ 32,887,877$
Machinery and Equipment 1,638,981$ 1,525,863$ 486,571$ 487,748$ 2,125,552$ 2,013,611$
Water & Sewer System -$ -$ 86,304,434$ 87,627,299$ 86,304,434$ 87,627,299$
Infrastructure 82,500,169$ 96,085,295$ -$ -$ 82,500,169$ 96,085,295$
Construction in progress 11,765,442$ 7,400,138$ 716,140$ 355,408$ 12,481,582$ 7,755,546$
Total Capital Assets 215,957,855$ 225,823,680$ 101,897,685$ 103,209,957$ 317,855,540$ 329,033,637$
Governmental Activities Business-Type Activities Total Primary Government
Table 4: Total Capital Assets (Net of Depreciation)
114
VILLAGE OF PLAINFIELD, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
______________________________________________________________________________
(See independent auditor's report)
MD&A 10
DEBT OUTSTANDING
As of April 30, 2019, the Village has five general obligation bond series, one Illinois EPA low interest loan, and two revenue
bond series outstanding. At April 30, 2019, $19.3 million in general obligation bonds, $2.2 million in Illinois EPA loans,
and $13.5 million in revenue bonds are outstanding. By continuing to monitor bond market conditions, the Village has been
able to achieve cost savings of over $3.6 million between 2009-2014 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 Vill age’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”. In Moody’s 2019 annual review, they continue to highlight the Village’s solid financial position, healthy
economy, manageable debt burden and good credit position.
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 Revenue Bonds:
Additional information of the Village’s long-term debt can be found in Note 6 to the Financial Statements.
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
115
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.
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 2018 average unemployment for the Village
of Plainfield was 3.1%, which favorably compares to Will County’s rate of 4.0%, the State of Illinois rate of 4.3% and the
national average of 3.9%. As of July 2019, the average unemployment for the Village was 3.6%, which still favorably
compares to Will County’s rate of 4.2% and the State of Illinois rate of 4.2%. The national average unemployment rate for
July 2019 was 4.0%.
Information from the US Census Bureau via the 2000 Census and the 2013-2017 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 2013-2017 2000 2013-2017 2000 2013-2017 2000 2013-2017
Median value
of owner-
occupied
housing units
$198,300 $296,800 $154,300 $216,400 $130,800 $179,700 $119,600 $193,500
Plainfield Will County Illinois USA
2000 2013-2017 2000 2013-2017 2000 2013-2017 2000 2013-2017
Median
household
income
$80,799 $121,746 $62,238 $80,782 $46,590 $61,229 $41,994 $57,652
Per the data above, the median value of owner -occupied housing units increased an estimated 50% for the Village within
approximately the past 17 years. In addition, the median household income increased by 51% during the same timeframe.
Data Sources:
• 1990 - U.S. Census
• 2000 - U.S. Census
• 2003 - Village of Plainfield Special Census
• 2005 - Village of Plainfield Special Census
• 2007 - Village of Plainfield Special Census
• 2010 - U.S. Census
• 2018 – ESTIMATE - U.S. Census
116
VILLAGE OF PLAINFIELD, ILLINOIS
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
______________________________________________________________________________
(See independent auditor's report)
MD&A 12
Consistent with past budgets, the Village’s 2020 fiscal year budget was developed in a prudent and conservative manner.
Continued cost containments across all departments enabled the Village to approve a balanced 20 20 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 budget for fiscal year beginning May 1, 201 9 totals $61,389,783, a 1.5% decrease from the previous year. The
General Fund operating budget totals $26,646,976 resulting in a 5.5% increase over the previous year. The 2020 operating
budget anticipates a stable housing market and continues to be conservative in revenue projections, reflecting level state
shared revenues and property taxes. The 2020 Capital Fund budget includes over $8.8 million in projects, including $6
million for roadway improvements and maintenance programs. The Village’s Motor Fuel Tax Fund includes an additional
$1 million for the Village’s roadway maintenance program.
State revenues combined (sales, income and use tax) continue to represent the largest portion of the General Fund revenues
at 40%. Sales tax revenue improved by 2.0% in fiscal year 2019 as compared to fiscal year 2018. Sales tax for the 2020 fiscal
year budget reflects a 2.5% increase as compared to the fiscal year 2019 actual amount. Given the continued uncertainties of
the State of Illinois, the Village continues to remain cautious regarding budgeting for income and use tax revenues and wi ll
continue to be monitored closely in the 2020 fiscal year and forward.
Property tax revenues represent approximately 23% of the overall General Fund revenues. Consistent with Village Board
direction, the Village’s tax levy rate has remained unchanged for the past six years. For the 2018 levy year, the Village of
Plainfield’s property tax rate represents 5.39% of a resident’s overall tax bill. Or, for every dollar paid in property taxes by
Village residents, 5.39 cents is paid to the Village of Plainfield. The Village's composition is approximately 87% residential
with smaller commercial and industrial components. As economic development growth and sustainability is a key component
of the Village’s Strategic Plan, the Village will continue to explore ec onomic development opportunities to better assist in
diversifying the Village’s tax base.
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 repo rt
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.
117
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 31,096,663$ 17,988,062$ 49,084,725$
Receivables (net, where applicable, of
allowances for uncollectibles)
Property taxes 7,475,874 - 7,475,874
Sales tax 2,505,563 423,226 2,928,789
Utility/telecommunications taxes 332,402 - 332,402
Allotments 87,611 - 87,611
Grants 556,451 - 556,451
Interest 50,839 37,673 88,512
Other 1,578,920 2,171,179 3,750,099
Prepaid expenses 14,236 - 14,236
Deposits 1,341,138 239,399 1,580,537
Other - 4,872 4,872
Capital assets
Nondepreciable 111,385,907 3,759,684 115,145,591
Depreciable, net of accumulated depreciation 104,571,948 98,138,001 202,709,949
Total assets 260,997,552 122,762,096 383,759,648
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources - IMRF 2,038,616 418,862 2,457,478
Deferred outflows of resources - OPEB 576,417 19,912 596,329
Deferred outflows of resources - Police Pension 3,349,826 - 3,349,826
Unamortized loss on refundings 1,507,516 2,077,480 3,584,996
Total deferred outflows of resources 7,472,375 2,516,254 9,988,629
Total assets and deferred outflows of resources 268,469,927 125,278,350 393,748,277
Primary Government
VILLAGE OF PLAINFIELD, ILLINOIS
STATEMENT OF NET POSITION
April 30, 2019
(This statement is continued on the following page.)
- 6 -
118
Governmental Business-Type
Activities Activities Total
LIABILITIES
Accounts payable 2,471,805$ 2,427,367$ 4,899,172$
Accrued payroll 519,745 55,877 575,622
Deposits payable 104,718 22,762 127,480
Accrued interest payable 214,219 294,169 508,388
Other accrued liabilities 76,197 - 76,197
Unearned revenue 452,967 - 452,967
Noncurrent liabilities
Due within one year 3,461,703 2,627,562 6,089,265
Due in more than one year 30,204,461 16,658,164 46,862,625
Total liabilities 37,505,815 22,085,901 59,591,716
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources - IMRF 417,941 85,156 503,097
Deferred inflows of resources - OPEB 578,073 19,971 598,044
Deferred inflows of resources - Police Pension 5,658,126 - 5,658,126
Deferred property tax 7,475,874 - 7,475,874
Total deferred inflows of resources 14,130,014 105,127 14,235,141
Total liabilities and deferred inflows
of resources 51,635,829 22,191,028 73,826,857
NET POSITION
Net investment in capital assets 199,080,764 85,596,840 284,677,604
Restricted for
Street maintenance 3,474,726 - 3,474,726
Public safety 519,414 - 519,414
Debt service - 1,725,525 1,725,525
Audit 22,593 - 22,593
Liability insurance 442,523 - 442,523
Retirement obligations 131,092 - 131,092
Economic development 355,037 - 355,037
Unrestricted 12,807,949 15,764,957 28,572,906
TOTAL NET POSITION 216,834,098$ 103,087,322$ 319,921,420$
April 30, 2019
Primary Government
VILLAGE OF PLAINFIELD, ILLINOIS
STATEMENT OF NET POSITION (Continued)
See accompanying notes to financial statements.
- 7 -
119
Operating Capital
Charges Grants and Grants and
FUNCTIONS/PROGRAMS Expenses for Services Contributions Contributions
PRIMARY GOVERNMENT
Governmental Activities
General government 4,485,123$ 6,597,384$ 17,083$ -$
Public safety 14,321,219 1,642,372 281,454 -
Highways and streets 26,894,226 59,935 1,103,351 3,881,551
Interest 679,991 - - -
Total governmental activities 46,380,559 8,299,691 1,401,888 3,881,551
Business-Type Activities
Water and sewer 17,232,193 16,819,225 - 97,847
Total business-type activities 17,232,193 16,819,225 - 97,847
TOTAL PRIMARY GOVERNMENT 63,612,752$ 25,118,916$ 1,401,888$ 3,979,398$
Program Revenues
VILLAGE OF PLAINFIELD, ILLINOIS
STATEMENT OF ACTIVITIES
April 30, 2019
- 8 -
120
Governmental Business-Type
Activities Activities Total
2,129,344$ -$ 2,129,344$
(12,397,393) - (12,397,393)
(21,849,389) - (21,849,389)
(679,991) - (679,991)
(32,797,429) - (32,797,429)
- (315,121) (315,121)
- (315,121) (315,121)
(32,797,429) (315,121) (33,112,550)
General Revenues
Taxes
Property and replacement 7,358,761 - 7,358,761
Home rule sales 3,725,422 1,862,431 5,587,853
Utility/telecommunications 2,995,191 - 2,995,191
Local motor fuel 1,674,790 - 1,674,790
Other 8,265 - 8,265
Intergovernmental revenue - unrestricted
Sales and use tax 6,978,728 - 6,978,728
Income tax 3,842,879 - 3,842,879
Investment income 672,108 375,621 1,047,729
Miscellaneous 321,579 1,698,307 2,019,886
Transfers 976,800 (976,800) -
Total 28,554,523 2,959,559 31,514,082
CHANGE IN NET POSITION (4,242,906) 2,644,438 (1,598,468)
NET POSITION, MAY 1 221,077,004 100,442,884 321,519,888
NET POSITION, APRIL 30 216,834,098$ 103,087,322$ 319,921,420$
Primary Government
Net (Expense) Revenue and Change in Net Position
See accompanying notes to financial statements.
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121
Nonmajor Total
Capital Debt Governmental Governmental
General Projects Service Funds Funds
ASSETS
Cash and investments 9,788,772$ 16,976,266$ 3,130$ 4,328,495$ 31,096,663$
Receivables (net, where applicable,
of allowances for uncollectibles)
Property taxes 6,198,929 - 113,014 1,163,931 7,475,874
Sales tax 1,658,985 846,578 - - 2,505,563
Utility tax - 332,402 - - 332,402
Allotments - - - 87,611 87,611
Grants 12,920 543,531 - - 556,451
Interest 50,839 - - - 50,839
Other 751,989 825,206 - 1,725 1,578,920
Prepaid items 14,236 - - - 14,236
Deposits 1,341,138 - - - 1,341,138
Total assets 19,817,808 19,523,983 116,144 5,581,762 45,039,697
DEFERRED OUTFLOWS OF RESOURCES
None - - - - -
TOTAL ASSETS AND DEFERRED
OUTFLOWS OF RESOURCES 19,817,808$ 19,523,983$ 116,144$ 5,581,762$ 45,039,697$
OUTFLOWS OF RESOURCES
ASSETS AND DEFERRED
VILLAGE OF PLAINFIELD, ILLINOIS
BALANCE SHEET
GOVERNMENTAL FUNDS
April 30, 2019
(This statement is continued on the following page.)
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122
Nonmajor Total
Capital Debt Governmental Governmental
General Projects Service Funds Funds
LIABILITIES
Accounts payable 972,643$ 1,429,497$ -$ 69,665$ 2,471,805$
Accrued payroll 519,745 - - - 519,745
Impact fee 60,925 - - - 60,925
Recapture fee - 15,272 - - 15,272
Unearned revenue 52,279 400,688 - - 452,967
Developer deposit 104,718 - - - 104,718
Total liabilities 1,710,310 1,845,457 - 69,665 3,625,432
DEFERRED INFLOWS OF RESOURCES
Unavailable property tax revenue 6,198,929 - 113,014 1,163,931 7,475,874
Total deferred inflows of resources 6,198,929 - 113,014 1,163,931 7,475,874
Total liabilities and deferred inflows
of resources 7,909,239 1,845,457 113,014 1,233,596 11,101,306
FUND BALANCES
Nonspendable
Prepaid items 14,236 - - - 14,236
Restricted
Street maintenance - - - 3,474,726 3,474,726
Public safety 466,127 - - 53,287 519,414
Audit - - - 22,593 22,593
Liability insurance - - - 442,523 442,523
Retirement obligations 131,092 - - - 131,092
Economic development - - - 355,037 355,037
Unrestricted
Assigned
Capital projects - 17,678,526 - - 17,678,526
Debt service - - 3,130 - 3,130
Insurance 1,341,972 - - - 1,341,972
Unassigned 9,955,142 - - - 9,955,142
Total fund balances 11,908,569 17,678,526 3,130 4,348,166 33,938,391
TOTAL LIABILITIES, DEFERRED INFLOWS
OF RESOURCES, AND FUND BALANCES 19,817,808$ 19,523,983$ 116,144$ 5,581,762$ 45,039,697$
VILLAGE OF PLAINFIELD, ILLINOIS
BALANCE SHEET (Continued)
GOVERNMENTAL FUNDS
April 30, 2019
OF RESOURCES, AND FUND BALANCES
LIABILITIES, DEFERRED INFLOWS
See accompanying notes to financial statements.
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123
FUND BALANCES OF GOVERNMENTAL FUNDS 33,938,391$
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 215,957,855
Bond premiums/discounts on bonds are expensed in governmental funds but capitalized
and amortized in the statement of net position
Unamortized bond premium (909,607)
Unamortized loss on refunding 1,507,516
Interest payable is not due and payable in the current period and, therefore, is not reported
in the governmental funds (214,219)
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 2,038,616
Deferred inflows of resources (417,941)
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 3,349,826
Deferred inflows of resources (5,658,126)
Differences between expected and actual experiences, assumption changes, and net differences
between projected and actual earnings for the OPEB Plan are recognized as deferred outflows
of resources and deferred inflows of resources on the statement of net position
Deferred outflows of resources 576,417
Deferred inflows of resources (578,073)
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 (17,475,000)
Net pension liability - IMRF (3,868,772)
Net pension liability - Police Pension (8,822,905)
Net pension liability - OPEB (1,377,703)
Compensated absences payable (1,212,177)
NET POSITION OF GOVERNMENTAL ACTIVITIES 216,834,098$
April 30, 2019
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.
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124
VILLAGE OF PLAINFIELD, ILLINOIS
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
For the Year Ended April 30, 2019
Nonmajor Total
Capital Debt Governmental Governmental
General Projects Service Funds Funds
REVENUES
Taxes 7,102,335$ 3,725,422$ 118,114$ 1,262,653$ 12,208,524$
Licenses and permits 1,318,572 - - - 1,318,572
Intergovernmental 10,969,600 3,749,178 - 1,103,351 15,822,129
Charges for services 5,788,953 59,935 - - 5,848,888
Fines and forfeits 614,013 396,073 - 22,680 1,032,766
Investment income 271,584 287,669 12,402 100,453 672,108
Miscellaneous 413,537 3,819,059 - 25,270 4,257,866
Total revenues 26,478,594 12,037,336 130,516 2,514,407 41,160,853
EXPENDITURES
Current
General government 4,309,841 - - 196,603 4,506,444
Public safety 12,633,395 - - 246,263 12,879,658
Highways and streets 7,944,620 - - 925,649 8,870,269
Capital outlay - 9,032,558 - - 9,032,558
Debt service
Principal retirement - - 2,475,000 - 2,475,000
Interest and fiscal charges - - 650,150 - 650,150
Total expenditures 24,887,856 9,032,558 3,125,150 1,368,515 38,414,079
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 1,590,738 3,004,778 (2,994,634) 1,145,892 2,746,774
OTHER FINANCING SOURCES (USES)
Transfers in 25,000 1,859,212 2,995,531 - 4,879,743
Transfers (out)(1,359,212) (2,018,731) - (525,000) (3,902,943)
Sale of capital assets - 27,725 - - 27,725
Total other financing sources (uses)(1,334,212) (131,794) 2,995,531 (525,000) 1,004,525
NET CHANGE IN FUND BALANCES 256,526 2,872,984 897 620,892 3,751,299
FUND BALANCES, MAY 1 11,652,043 14,805,542 2,233 3,727,274 30,187,092
FUND BALANCES, APRIL 30 11,908,569$ 17,678,526$ 3,130$ 4,348,166$ 33,938,391$
See accompanying notes to financial statements.
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125
NET CHANGE IN FUND BALANCES -
TOTAL GOVERNMENTAL FUNDS 3,751,299$
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 5,160,301
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 2,475,000
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 (59,428)
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 56,382
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 (518,493)
The change in the OPEB net pension liability and deferred outflows/inflows of resources
is not a source or use of a financial resource (49,360)
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 (15,026,126)
Change in compensated absences (62,068)
Change in accrued interest payable 29,587
CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES (4,242,906)$
For the Year Ended April 30, 2019
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.
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126
VILLAGE OF PLAINFIELD, ILLINOIS
STATEMENT OF NET POSITION
PROPRIETARY FUND
April 30, 2019
Water and
Sewer
CURRENT ASSETS
Cash and investments 17,988,062$
Receivables
Accounts 2,171,179
Sales tax 423,226
Other 4,872
Interest 37,673
Total current assets 20,625,012
NONCURRENT ASSETS
Capital assets
Nondepreciable 3,759,684
Depreciable, net of accumulated depreciation 98,138,001
Total capital assets 101,897,685
Other assets
Deposits 239,399
Total other assets 239,399
Total noncurrent assets 102,137,084
Total assets 122,762,096
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources - IMRF 418,862
Deferred outflows of resources - OPEB 19,912
Unamortized loss on refundings 2,077,480
Total deferred outflows of resources 2,516,254
Total assets and deferred outflows of resources 125,278,350
(This statement is continued on the following page.)
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127
VILLAGE OF PLAINFIELD, ILLINOIS
STATEMENT OF NET POSITION (Continued)
PROPRIETARY FUND
April 30, 2019
Water and
Sewer
CURRENT LIABILITIES
Accounts payable 2,427,367$
Accrued payroll 55,877
Accrued interest 294,169
Compensated absences payable 65,202
Total OPEB liability 968
Illinois EPA loan 161,392
Bonds payable 2,400,000
Developer deposit 22,762
Total current liabilities 5,427,737
LONG-TERM LIABILITIES
Compensated absences payable 8,774
Net pension liability 785,832
Total OPEB liability 46,625
Illinois EPA loan 2,008,040
Bonds payable 13,808,893
Total long-term liabilities 16,658,164
Total liabilities 22,085,901
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources - IMRF 85,156
Deferred inflows of resources - OPEB 19,971
Total deferred inflows of resources 105,127
Total liabilities and deferred inflows of resources 22,191,028
NET POSITION
Net investment in capital assets 85,596,840
Restricted for debt service 1,725,525
Unrestricted 15,764,957
TOTAL NET POSITION 103,087,322$
See accompanying notes to financial statements.
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128
VILLAGE OF PLAINFIELD, ILLINOIS
STATEMENT OF REVENUES, EXPENSES, AND
CHANGES IN FUND NET POSITION
PROPRIETARY FUND
For the Year Ended April 30, 2019
Water and
Sewer
OPERATING REVENUES
Charges for services 16,819,225$
Total operating revenues 16,819,225
OPERATING EXPENSES
Water operations 10,748,671
Sewer operations 2,593,282
Depreciation 3,198,921
Total operating expenses 16,540,874
OPERATING INCOME 278,351
NON-OPERATING REVENUES (EXPENSES)
Home rule sales tax 1,862,431
Miscellaneous revenue 1,698,307
Investment income 375,621
Interest expense (691,319)
Total non-operating revenues (expenses)3,245,040
INCOME BEFORE TRANSFERS AND CAPITAL CONTRIBUTIONS 3,523,391
TRANSFERS (OUT)(976,800)
CAPITAL CONTRIBUTIONS 97,847
CHANGE IN NET POSITION 2,644,438
NET POSITION, MAY 1 100,442,884
NET POSITION, APRIL 30 103,087,322$
See accompanying notes to financial statements.
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129
VILLAGE OF PLAINFIELD, ILLINOIS
STATEMENT OF CASH FLOWS
PROPRIETARY FUND
For the Year Ended April 30, 2019
Water and
Sewer
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users 16,714,194$
Reimbursements to other funds (250,000)
Payments to suppliers (11,094,696)
Payments to employees (1,541,591)
Net cash from operating activities 3,827,907
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers (out) (976,800)
Non-operating revenues 3,568,496
Net cash from noncapital financing activities 2,591,696
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Purchase of capital assets (1,788,802)
Principal payments on long-term debt (2,459,393)
Interest paid (691,765)
Net cash from capital and related
financing activities (4,939,960)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of investments (89,844)
Interest received 366,374
Net cash from investing activities 276,530
NET INCREASE IN CASH AND
CASH EQUIVALENTS 1,756,173
CASH AND CASH EQUIVALENTS, MAY 1 14,849,438
CASH AND CASH EQUIVALENTS, APRIL 30 16,605,611$
(This statement is continued on the following page.)
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130
VILLAGE OF PLAINFIELD, ILLINOIS
STATEMENT OF CASH FLOWS (Continued)
PROPRIETARY FUND
For the Year Ended April 30, 2019
Water and
Sewer
RECONCILIATION OF OPERATING INCOME TO NET
CASH FLOWS FROM OPERATING ACTIVITIES
Operating income 278,351$
Adjustments to reconcile operating income
to net cash from operating activities
Depreciation and amortization 3,198,921
Changes in assets and liabilities
Accounts receivable (105,031)
Prepaid fees 15,318
Deposits (16,536)
Pension items - IMRF (11,549)
Pension items - OPEB (5,500)
Accounts payable 472,815
Accrued expenses 1,118
NET CASH FROM OPERATING ACTIVITIES 3,827,907$
CASH AND INVESTMENTS
Cash and cash equivalents 16,605,611$
Investments 1,382,451
TOTAL CASH AND INVESTMENTS 17,988,062$
NONCASH TRANSACTIONS
Capital contributions 97,847$
See accompanying notes to financial statements.
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131
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
April 30, 2019
Police
Pension
ASSETS
Cash and short-term investments 230,525$
Investments
U.S. Government and U.S. agency obligations 12,694,380
Municipal bonds 1,754,998
Mutual funds 19,877,856
Receivables
Accrued interest receivable 108,865
Total assets 34,666,624
LIABILITIES
Accounts payable 1,453
Total liabilities 1,453
NET POSITION RESTRICTED
FOR PENSIONS 34,665,171$
VILLAGE OF PLAINFIELD, ILLINOIS
See accompanying notes to financial statements.
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132
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FIDUCIARY FUNDS
ADDITIONS
Contributions
Employer 1,402,674$
Employee 555,362
Total contributions 1,958,036
Investment income
Net appreciation in fair value
of investments 575,422
Interest and dividends 1,219,956
Total investment income 1,795,378
Less investment expense (106,456)
Net investment income 1,688,922
Total additions 3,646,958
DEDUCTIONS
Benefits and refunds 510,423
Administration 49,718
Total deductions 560,141
NET INCREASE 3,086,817
NET POSITION RESTRICTED
FOR PENSIONS
May 1 31,578,354
April 30 $ 34,665,171
VILLAGE OF PLAINFIELD, ILLINOIS
For the Year Ended April 30, 2019
See accompanying notes to financial statements.
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133
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VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS
April 30, 2019
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 poten tial 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 tran sactions 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, proprie tary, 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 acti vities of the
general government not accounted for in some other fund.
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134
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 soun d
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 elimina ted 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).
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135
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 has elected to present thi s fund
as a major fund.
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.
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136
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.
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137
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 GAAP. 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 be tween 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 .
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138
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. 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.
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139
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 premi ums 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.
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140
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 GAAP 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 fr om
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.
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141
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 28 -
2. DEPOSITS AND INVESTMENTS (Continued)
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,
short-term commercial paper rated within the three highest classificati ons by at least two
standard rating services, and The Illinois Funds (a money market fund created by the State
of Illinois under the State Treasurer that maintains a $1 per share value).
The Illinois Public Treasurers’ Investment Pool, known as The Illinois Funds, operates as a
qualified external investment pool in accordance with the criteria established in GASB
Statement No. 79, Certain External Investment Pools and Pool Participants, and thus,
reports all investments at amortized cost rather than fair value. The investment in The
Illinois Funds by participants is also reported at amortized cost. The Illinois Funds does not
have any limitations or restrictions on participant withdrawals. The Illinois Treasurer’s
Office issues a separate financial report for The Illinois Funds which may be obtained by
contacting the Administrative Office at Illinois Business Center, 400 West Monroe Street,
Suite 401, Springfield, Illinois 62704.
Illinois Metropolitan Investment Fund (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 priorit y, 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.
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142
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 29 -
2. DEPOSITS AND INVESTMENTS (Continued)
a. Village Deposits and Investments (Continued)
Investments
The following table presents the investments and maturities of the Village’s
securities that are subject to interest rate risk as of April 30, 2019:
Investment Maturities (in Years)
Investment Type Fair Value Less than 1 1-5 6-10 Greater than 10
IMET $ 5,556,639 $ - $ 5,556,639 $ - $ -
Negotiable certificates of
deposit 6,319,004 3,899,283 2,419,721 - -
Municipal bonds 1,060,106 1,060,106 - - -
TOTAL $ 12,935,749 $ 4,959,389 $ 7,976,360 $ - $ -
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. The Illinois Funds and IMET are rated AAA. The Village’s negotiable
certificates of deposits are not rated. The municipal bonds are rated 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. The Illinois
Funds and IMET are not subject to custodial credit risk.
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143
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 30 -
2. DEPOSITS AND INVESTMENTS (Continued)
a. Village Deposits and Investments (Continued)
Investments (Continued)
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,
2019: 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
and municipal bonds are valued using a multi-dimensional relational model (Level 2
inputs).
3. RECEIVABLES - PROPERTY TAXES
Property taxes for the 2018 levy year attach as an enforceable lien on January 1, 20 18, 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, 2019, and are payable in two installments, on or
about June 1, 2019 and September 1, 2019. 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 2018 taxes are intended to finance the
2020 fiscal year and are not considered available for current operations and a re, therefore,
shown as unavailable/deferred revenue. The 2019 tax levy has not been recorded as a
receivable at April 30, 2019, as the tax attached as a lien on property as of January 1, 2019;
however, the tax will not be levied until December 2019 and, accordingly, is not
measurable at April 30, 2019.
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144
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 31 -
4. CAPITAL ASSETS
a. Capital Assets
Capital asset activity for the year ended April 30, 2019 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 7,400,138 4,365,304 - 11,765,442
Total capital assets not being depreciated 107,020,603 4,365,304 - 111,385,907
Capital assets being depreciated
Buildings and improvements 32,189,757 - - 32,189,757
Vehicles and equipment 7,673,040 794,997 37,180 8,430,857
Infrastructure 321,112,113 - - 321,112,113
Total capital assets being depreciated 360,974,910 794,997 37,180 361,732,727
Less accumulated depreciation for
Buildings 10,997,838 759,121 - 11,756,959
Vehicles and equipment 6,147,177 681,879 37,180 6,791,876
Infrastructure 225,026,818 13,585,126 - 238,611,944
Total accumulated depreciation 242,171,833 15,026,126 37,180 257,160,779
Total capital assets being depreciated, net 118,803,077 (14,231,129) - 104,571,948
GOVERNMENTAL ACTIVITIES
CAPITAL ASSETS, NET $ 225,823,680 $ (9,865,825) $ - $ 215,957,855
BUSINESS-TYPE ACTIVITIES
Capital assets not being depreciated
Land $ 3,043,544 $ - $ - $ 3,043,544
Construction in progress 355,408 360,732 - 716,140
Total capital assets not being depreciated 3,398,952 360,732 - 3,759,684
Capital assets being depreciated
Buildings 17,448,092 - - 17,448,092
Vehicles and equipment 1,692,713 98,753 - 1,791,466
Water transmission system 70,266,888 - - 70,266,888
Sewer collection system 54,698,904 1,427,164 - 56,126,068
Total capital assets being depreciated 144,106,597 1,525,917 - 145,632,514
Less accumulated depreciation for
Buildings 5,752,134 348,962 - 6,101,096
Vehicles and equipment 1,204,965 99,930 - 1,304,895
Water transmission system 21,037,164 1,601,860 - 22,639,024
Sewer collection system 16,301,329 1,148,169 - 17,449,498
Total accumulated depreciation 44,295,592 3,198,921 - 47,494,513
Total capital assets being depreciated, net 99,811,005 (1,673,004) - 98,138,001
BUSINESS-TYPE ACTIVITIES
CAPITAL ASSETS, NET $ 103,209,957 $ (1,312,272) $ - $ 101,897,685
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145
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 32 -
4. CAPITAL ASSETS (Continued)
a. Capital Assets (Continued)
Depreciation expense was charged to functions/programs of the primary government
as follows:
GOVERNMENTAL ACTIVITIES
General government $ 294,031
Public safety 665,763
Highways and streets 14,066,332
TOTAL DEPRECIATION EXPENSE -
GOVERNMENTAL ACTIVITIES
$ 15,026,126
b. Construction Contracts
The Village had no significant construction commitments at April 30, 2019.
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 entit y 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, 2018 through April 30, 2019:
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,
2019 for the current or prior claim years.
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146
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 33 -
6. LONG-TERM DEBT
a. General Obligation Bonds
General obligation bonds are direct obligations and pledge the f ull 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
$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
$ 170,000
$ -
$ 170,000
$ -
$ -
$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
215,000
-
105,000
110,000
110,000
$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
5,170,000
-
770,000
4,400,000
805,000
$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
5,180,000
-
680,000
4,500,000
695,000
$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
3,490,000
-
1,710,000
1,780,000
1,780,000
$9,665,000 General Obligation
Refunding Bonds of 2014,
annual installments of $70,000
to $1,160,000 through
December 15, 2026, interest at
2.00% to 3.50% payable each
June 15 and December 15.
Debt
Service
9,215,000
-
750,000
8,465,000
950,000
TOTAL GENERAL
OBLIGATION BONDS
$ 23,440,000
$ -
$ 4,185,000
$ 19,255,000
$ 4,340,000
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147
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
$ 500,000
$ -
$ 500,000
$ -
$ -
$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
13,560,000
-
90,000
13,470,000
620,000
TOTAL REVENUE BONDS $ 14,060,000 $ - $ 590,000 $ 13,470,000 $ 620,000
The amount of pledge remaining as of April 30, 2019 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 2015
Revenues of
the System
$ 18,059,375
5/1/34
$ 16,819,225
$ 618,850
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
$ 2,328,825
$ -
$ 159,393
$ 2,169,432
$ 161,392
TOTAL ILLINOIS EPA LOANS $ 2,328,825 $ - $ 159,393 $ 2,169,432 $ 161,392
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148
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
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 $ 17,475,000 $ 2,288,350
Business-Type Activities
Fiscal General Obligation Bonds Revenue Bonds
Year Principal Interest Principal Interest
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 $ 1,780,000 $ 53,400 $ 13,470,000 $ 4,589,375
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149
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
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 $ 2,169,432 $ 180,657
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 2019:
Balances
May 1,
Restated
Additions
Reductions
Balances
April 30
Current
Portion
GOVERNMENTAL ACTIVITIES
General obligation bonds $ 19,950,000 $ - $ 2,475,000 $ 17,475,000 $ 2,560,000
Compensated absences payable* 1,150,109 884,195 822,127 1,212,177 870,413
Net pension liability - IMRF* 1,368,429 2,500,343 - 3,868,772 -
Net pension liability - Police
Pension Plan* 11,308,345 - 2,485,440 8,822,905 -
Total OPEB liability* 1,337,466 40,237 - 1,377,703 31,290
Unamortized bond premiums 1,035,301 - 125,694 909,607 -
TOTAL GOVERNMENTAL
ACTIVITIES $ 36,149,650 $ 3,424,775 $ 5,908,261 $ 33,666,164 $ 3,461,703
*These obligations have typically been liquidated by the General Fund.
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150
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,
Restated
Additions
Reductions
Balances
April 30
Current
Portion
BUSINESS-TYPE ACTIVITIES
General obligation bonds $ 3,490,000 $ - $ 1,710,000 $ 1,780,000 $ 1,780,000
Revenue bonds 14,060,000 - 590,000 13,470,000 620,000
Illinois EPA loan 2,328,825 - 159,393 2,169,432 161,392
Compensated absences payable 81,279 65,935 73,238 73,976 65,202
Net pension liability - IMRF 273,714 512,118 - 785,832 -
Total OPEB liability 53,450 - 5,857 47,593 968
Unamortized bond premium 1,080,496 - 121,603 958,893 -
TOTAL BUSINESS-TYPE
ACTIVITIES
$ 21,367,764
$ 578,053
$ 2,660,091
$ 19,285,726
$ 2,627,562
7. INTERFUND ACTIVITY
Individual fund transfers were as follows:
Fund Transfers In Transfers Out
General $ 25,000 $ 1,359,212
Capital Projects 1,859,212 2,018,731
Debt Service 2,995,531 -
Nonmajor Governmental - 525,000
Water and Sewer - 976,800
TOTAL $ 4,879,743 $ 4,879,743
The purposes of significant transfers are as follows:
• $2,995,531 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.
• $1,009,212 transferred from the General Fund to the Capital Projects Fund to finance
future capital projects in accordance with the Village’s fund balance policy.
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151
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 38 -
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 seventeen 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.
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, 2019, approximately $71,699 in state
shared sales tax rebates were incurred under these agreements. Future contingent rebates of
approximately $192,509 in state shared sales taxes may be rebated if certain criteria are
met in future years.
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VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 39 -
11. TAX ABATEMENTS
The Village rebates local motor fuel taxes to encourage econ omic 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 $118,097 of local motor fuel taxes during the year ended April 30, 2019.
Future contingent rebates of approximately $116,155 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 h ourly standard must be enrolled
in IMRF as participating members.
The plan is accounted for on the economic resources measurement focus and the
accrual basis of accounting. Employer and employee contributions are recognized
when earned in the year that the contributions are required, benefits and refunds are
recognized as an expense and liability when due and payable.
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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 Membership
At December 31, 2018, membership consisted of:
Inactive employees or their beneficiaries
currently receiving benefits 61
Inactive employees entitled to but not yet receiving benefits 70
Active employees 87
TOTAL 218
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.
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, 2019 was 10.63% of covered payroll.
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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)
Actuarial Assumptions
The Village’s net pension liability was measured as of December 31, 2018 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, 2018
Actuarial cost method Entry-age normal
Assumptions
Price inflation 2.50%
Salary increases 3.39% to 14.25%
Investment rate of return 7.25%
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-2017 (base year 2015). 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 -2017
(base year 2015). The IMRF specific rates were developed from the RP-2014
Disabled Retirees Mortality Table applying the same adjustment s that were applied
for nondisabled lives. For active members, an IMRF specific mortality table was
used with fully generational projecti on scale MP-2017 (base year 2015). The IMRF
specific rates were developed from the RP -2014 Employee Mortality Table with
adjustments to match current IMRF experience.
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155
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 7.25% at
December 31, 2018. The discount rate used to measure the total pension liability was
7.50% at December 31, 2017. 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, 2018 $ 23,558,943 $ 21,916,800 $ 1,642,143
Changes for the period
Service cost 621,641 - 621,641
Interest 1,765,752 - 1,765,752
Difference between expected
and actual experience 159,846 - 159,846
Employer contributions - 703,864 (703,864)
Assumption changes 882,365 - 882,365
Employee contributions - 297,890 (297,890)
Net investment income - (914,219) 914,219
Benefit payments and refunds (652,817) (652,817) -
Other (net transfer) - 329,608 (329,608)
Net changes 2,776,787 (235,674) 3,012,461
BALANCES AT DECEMBER 31, 2018 $ 26,335,730 $ 21,681,126 $ 4,654,604
Changes in assumptions related to the discount rate were made in 2018.
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156
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, 2019, the Village recognized pension expense of
$616,919.
At April 30, 2019, 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 $ 194,363 $ 37,132
Assumption changes 690,676 465,965
Net difference between projected and
actual earnings on pension plan investments
1,383,564
-
Employer contributions after the measurement date 188,875 -
TOTAL $ 2,457,478 $ 503,097
$188,875 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, 2020. 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,
2020 $ 517,394
2021 308,603
2022 313,638
2023 625,871
2024 -
Therafter -
TOTAL $ 1,765,506
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157
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 7.25% 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 (6.25%) or 1 percentage point higher (8.25%) than the current rate:
1% Decrease
Current
Discount Rate
1% Increase
(6.25%) (7.25%) (8.25%)
Net pension liability $ 8,717,525 $ 4,654,604 $ 1,381,502
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.
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158
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, 2019, 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 2
Active plan members 57
TOTAL 68
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 receiv e 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 be nefit
shall be increased by 2.50% 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 o btained 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 2.50% of such
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159
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 employm ent 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 d etermined 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, 2019,
the Village’s contribution was 24.07% 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 The Illinois Funds. 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.
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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)
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
Large cap domestic equity 35% 6.6%
Small cap domestic equity 12% 8.4%
International equity 8% 6.4%
Fixed income 45% 1.6%
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 g eometric mean
basis. Asset class returns and risk premium data are from Morningstar Analyst
Research Center - SBBI Data for the period of December 31, 1925 through
December 31, 2018. International Equity = the MSCI EAFE Index from
December 31, 1969 through December 31, 2018.
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.
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161
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
The Plan categorizes the fair value measurements within the fair value hierarchy
established by GAAP. 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 i nputs are significant other observable inputs; and Level 3
inputs are significant unobservable inputs.
The Plan had the following recurring fair value measurements as of April 30, 2019:
The U.S. Treasury obligations and equity mutual funds are valued usi ng daily quoted
prices (Level 1 inputs). The U.S. agency obligations and municipal bonds are valued
using evaluated pricing (Level 2 inputs). The equity securities and mutual funds are
valued using quoted prices in active markets for identical assets (Leve l 1 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, 2019, the annual money-weighted rate of return on
pension plan investments, net of pension plan investment expense, was 5.18%. The
money-weighted rate of return expresses investment performance, net of investment
expense, adjusted for the changing amounts actu ally 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.
- 50 -
162
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 49 -
12. DEFINED BENEFIT PENSION PLANS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan (Continued)
Interest Rate Risk
The following table presents the investments and maturities of the Plan’s debt
securities as of April 30, 2019:
Investment Maturities (in Years)
Investment Type Fair Value Less than 1 1-5 6-10 Greater than 10
U.S. Treasury obligations $ 4,037,473 $ 573,301 $ 2,404,578 $ 1,059,594 $ -
U.S. agency obligations 8,656,907 998,541 5,375,535 2,191,720 91,111
Municipal bonds 1,754,998 99,826 1,245,478 409,694 -
TOTAL $ 14,449,378 $ 1,671,668 $ 9,025,591 $ 3,661,008 $ 91,111
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 a nticipated 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 year s 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.
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.
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163
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 50 -
12. DEFINED BENEFIT PENSION PLANS (Continued)
a. Plan Descriptions (Continued)
Police Pension Plan (Continued)
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%
Discount Rate
The discount rate used to measure the total pension liability was 6.75%. The
projection of cash flows used to determine the discount rate assumed that plan
member contributions will be made at the curr ent 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
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 6.75% was applied to all periods of
projected benefit payments to determine the total pension liabil ity.
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164
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, 2018 $ 42,886,699 $ 31,578,354 $ 11,308,345
Changes for the period
Service cost 1,313,637 - 1,313,637
Interest 3,076,159 - 3,076,159
Difference between expected
and actual experience (4,863,845) - (4,863,845)
Employer contributions - 1,402,674 (1,402,674)
Assumption changes 1,585,849 - 1,585,849
Employee contributions - 555,362 (555,362)
Net investment income - 1,688,922 (1,688,922)
Benefit payments and refunds (510,423) (510,423) -
Administrative expense - (49,718) 49,718
Net changes 601,377 3,086,817 (2,485,440)
BALANCES AT APRIL 30, 2019 $ 43,488,076 $ 34,665,171 $ 8,822,905
There was a change with respect to actuarial assumptions in 201 9 to reflect revised
expectations with respect to mortality rate s.
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165
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 per formed
as of April 30, 2019 using the following actuarial methods and assumptions:
Actuarial valuation date April 30, 2019
Actuarial cost method Entry-age normal
Assumptions
Inflation 2.50%
Salary increases 3.50% to 11.00%
Investment rate of return 6.75%
Cost of living adjustments
Tier 1 - 3.00%
Tier 2 – 1.25%
Asset valuation method Market value
Mortality rates were based on PubS-2010 Employee mortality, projected 5 years past
the valuation date with Scale MP-2018 for active lives. 10% of active deaths are
assumed to be in the line of duty.
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 6.75% 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 (5.75%) or 1 percentage point higher (7.75%) than the current rate:
1% Decrease
Current
Discount Rate
1% Increase
(5.75%) (6.75%) (7.75%)
Net pension liability $ 17,175,861 $ 8,822,905 $ 2,171,642
- 54 -
166
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, 2019, the Village recognized police pension expense of
$1,921,167.
At April 30, 2019, 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 $ - $ 5,042,310
Changes in assumptions 2,693,950 615,816
Net difference between projected and
actual earnings on pension plan investments
655,876
-
TOTAL $ 3,349,826 $ 5,658,126
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,
2020 $ 215,730
2021 (267,309)
2022 (423,072)
2023 (427,072)
2024 (219,970)
Thereafter (1,186,607)
TOTAL $ (2,308,300)
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167
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 an d union
contracts. No assets are accumulated in a trust that meets the criteria in paragraph 4
of GASB Statement No. 75. The Plan does not issue a separate report. The activity of
the Plan is reported in the Village’s govermental activities and Water and Sewer
Fund.
b. Benefits Provided
The Village provides OPEB 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. 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. 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, 2019, 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, 2019 (census date), membership consisted of:
Inactive employees or beneficiaries currently
receiving benefit payments
3
Inactive employees entitled to but not yet
receiving benefit payments
-
Active employees 137
TOTAL 140
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168
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 55 -
13. OTHER POSTEMPLOYMENT BENEFITS (Continued)
d. Total OPEB Liability
The Village’s total OPEB liability of $1,425,295 was measured as of April 30, 2019
and was determined by an actuarial valuation as of that date.
e. Actuarial Assumptions and Other Inputs
The total OPEB liability at April 30, 2019, as determined by an actuarial valuation as
of April 30, 2019 actuarial valuation, was determined using the following actuarial
assumptions and other inputs, applied to all periods included in the measurement,
unless otherwise specified.
Actuarial cost method Entry-age normal
Actuarial value of assets Market value
Inflation 2.50%
Salary Increases 4.00%
Discount rate 3.21%
Healthcare cost trend rates 0.96% to 4.95%
4.50% Ultimate
Police employees that suffer a catastrophic injury or are killed in the line of duty may
receive 100% village paid lifetime coverage for the employee, their spouse, and each
dependent child under the Public Safety Employee Benefits Act.
The discount rate was based on the index rate for tax exempt general obligation
municipal bonds rated AA or better at April 30, 2019.
Mortality rates were based on the RP -2014 Healthy Annuitant Mortality Table for
Males or Females, as appropriate, with adjustments for mortality improvements
based on scale AA.
The actuarial assumptions used in the May 1, 2019 valuation are based on 10%
participation assumed, with 50% electing spouse coverage.
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169
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 56 -
13. OTHER POSTEMPLOYMENT BENEFITS (Continued)
f. Changes in the Total OPEB Liability
Total OPEB
Liability
BALANCES AT MAY 1, 2018 $ 1,390,916
Changes for the period
Service cost 26,190
Interest 49,905
Difference between expected
and actual experience (221,712)
Changes in benefit terms -
Changes in assumptions 175,872
Benefit payments (32,258)
Other changes 36,382
Net changes 34,379
BALANCES AT APRIL 30, 2019 $ 1,425,295
There were changes in assumptions related to the discount rate and health care trend
rate, in addition the decrements were changed to those in the most recent IMRF and
the Police Pension Fund pension plan valuation reports.
g. Rate Sensitivity
The following is a sensitivity analysis of the total OPEB liability to changes in the
discount rate and the healthcare cost trend rate. The table below presents the total
OPEB liability of the Village calculated using the discount rate of 3.21% as well as
what the Village total OPEB liability would be if it were calculated using a discount
rate that is 1 percentage point lower (2.21%) or 1 percentage point higher (4.21%)
than the current rate:
1% Decrease
Current
Discount Rate
1% Increase
(2.21%) (3.21%) (4.21%)
Total OPEB liability $ 1,708,227 $ 1,425,295 $ 1,207,707
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170
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 57 -
13. OTHER POSTEMPLOYMENT BENEFITS (Continued)
g. Rate Sensitivity (Continued)
The table below presents the total OPEB liability of the Village calculated using the
healthcare rate of 0.96% to 4.95% as well as what the Village’s total OPEB liability
would be if it were calculated using a healthcare rate that is 1 percentage point low er
((0.04)% to 3.95%) or 1 percentage point higher (1.96% to 5.95%) than the current
rate:
1% Decrease
Current
Healthcare
Rate
1% Increase
((0.04)% to
3.95%)
(0.96% to
4.95%)
(1.96% to
5.95%)
Total OPEB liability $ 1,192,857 $ 1,425,295 $ 1,723,792
h. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to OPEB
For the year ended April 30, 2019, the Village recognized OPEB expense of $76,116.
At April 30, 2019, the Village reported deferred outflows of resources and deferred
inflows of resources related to OPEB from the following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Differences between expected and
actual experience $ 249,295 $ 422,378
Changes in assumptions 347,034 175,666
TOTAL $ 596,329 $ 598,044
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171
VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO FINANCIAL STATEMENTS (Continued)
- 58 -
13. OTHER POSTEMPLOYMENT BENEFITS (Continued)
h. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to OPEB (Continued)
Amounts reported as deferred outflows of resources and deferred inflows of
resources will be recognized in OPEB expense as follows:
Year Ending
April 30,
2020 $ 21
2021 21
2022 21
2023 21
2024 21
Thereafter (1,820)
TOTAL $ (1,715)
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172
REQUIRED SUPPLEMENTARY INFORMATION
173
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
REVENUES
Taxes 7,118,180$ 7,118,180$ 7,102,335$
Licenses and permits 1,103,200 1,103,200 1,318,572
Intergovernmental 10,185,750 10,185,750 10,969,600
Charges for services 5,793,200 5,793,200 5,788,953
Fines and forfeits 725,500 725,500 614,013
Investment income 80,000 80,000 271,584
Miscellaneous 124,000 124,000 413,537
Total revenues 25,129,830 25,129,830 26,478,594
EXPENDITURES
Current
General government 4,469,946 4,469,946 4,309,841
Public safety 12,771,955 12,771,955 12,633,395
Highways and streets 7,764,929 7,764,929 7,944,620
Total expenditures 25,006,830 25,006,830 24,887,856
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 123,000 123,000 1,590,738
OTHER FINANCING SOURCES (USES)
Transfers in 225,000 225,000 25,000
Transfers (out)(350,000) (350,000) (1,359,212)
Sale of capital assets 2,000 2,000 -
Total other financing sources (uses)(123,000) (123,000) (1,334,212)
NET CHANGE IN FUND BALANCE -$ -$ 256,526
FUND BALANCE, MAY 1 11,652,043
FUND BALANCE, APRIL 30 11,908,569$
(See independent auditor's report.)
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174
FISCAL YEAR ENDED APRIL 30,2016 2017 2018 2019
Actuarially determined contribution 632,404$ 651,811$ 683,524$ 673,301$
Contributions in relation to the actuarially
determined contribution 632,404 651,811 683,524 673,301
CONTRIBUTION DEFICIENCY (Excess)-$ -$ -$ -$
Covered payroll 5,619,601$ 5,820,182$ 6,159,861$ 6,335,963$
Contributions as a percentage of
covered payroll 11.25%11.20%11.10%10.63%
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.
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF EMPLOYER CONTRIBUTIONS
ILLINOIS MUNICIPAL RETIREMENT FUND
Last Four Fiscal Years
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 25 years,closed until the remaining period reaches 15 years (then a 15-year rolling
period);the asset valuation method was five-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.
(See independent auditor's report.)
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175
FISCAL YEAR ENDED APRIL 30,2011 2012 2013 2014 2015 2016 2017 2018 2019
Actuarially determined contribution 845,701$ 806,757$ 808,308$ 808,112$ 935,192$ 902,596$ 1,099,147$ 1,295,962$ 1,246,616$
Contributions in relation to the actuarially
determined contribution 704,076 897,431 888,578 886,519 898,172 948,549 1,101,142 1,364,479 1,402,674
CONTRIBUTION DEFICIENCY (Excess)141,625$ (90,674)$ (80,270)$ (78,407)$ 37,020$ (45,953)$ (1,995)$ (68,517)$ (156,058)$
Covered payroll 4,173,528$ 4,375,606$ 4,563,700$ 4,732,754$ 4,814,515$ 5,093,977$ 5,249,845$ 5,525,220$ 5,827,563$
Contributions as a percentage of
covered payroll 16.87%20.51%19.47%18.73%18.66%18.62%20.97%24.70%24.07%
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 valuations as of the beginning of the prior fiscal year.Additional information as of the latest actuarial valuation presented
is as follows:the actuarial cost method was entry age normal;the amortization method was level percent of pay,closed,and the amortization period was 22 years;the asset valuation method
was at market value;and the significant actuarial assumptions were an investment rate of return at 6.75%annually,projected salary increases assumption of 3.50%to 11.00%compounded
annually, and inflation of 2.50% compounded annually.
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF EMPLOYER CONTRIBUTIONS
POLICE PENSION FUND
Last Nine Fiscal Years
(See independent auditor's report.)
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176
MEASUREMENT DATE DECEMBER 31,2015 2016 2017 2018
TOTAL PENSION LIABILITY
Service cost 655,050$ 653,238$ 667,207$ 621,641$
Interest 1,440,465 1,549,109 1,691,702 1,765,752
Differences between expected and actual experience (198,500) 173,858 7,116 159,846
Changes of assumptions 30,956 (66,399) (765,062) 882,365
Benefit payments, including refunds of member contributions (485,137) (412,666) (528,884) (652,817)
Net change in total pension liability 1,442,834 1,897,140 1,072,079 2,776,787
Total pension liability - beginning 19,146,890 20,589,724 22,486,864 23,558,943
TOTAL PENSION LIABILITY - ENDING 20,589,724$ 22,486,864$ 23,558,943$ 26,335,730$
PLAN FIDUCIARY NET POSITION
Contributions - employer 637,826$ 669,937$ 669,286$ 703,864$
Contributions - member 253,640 267,974 271,577 297,890
Net investment income 85,777 1,184,782 3,015,203 (914,219)
Benefit payments, including refunds of member contributions (485,137) (412,666) (528,884) (652,817)
Administrative expense/other (466,427) 5,449 (203,705) 329,608
Net change in plan fiduciary net position 25,679 1,715,476 3,223,477 (235,674)
Plan fiduciary net position - beginning 16,952,168 16,977,847 18,693,323 21,916,800
PLAN FIDUCIARY NET POSITION - ENDING 16,977,847$ 18,693,323$ 21,916,800$ 21,681,126$
EMPLOYER'S NET PENSION LIABILITY 3,611,877$ 3,793,541$ 1,642,143$ 4,654,604$
Plan fiduciary net position
as a percentage of the total pension liability 82.46%83.13%93.03%82.33%
Covered payroll 5,619,601$ 5,954,999$ 6,035,047$ 6,335,404$
Employer's net pension liability
as a percentage of covered payroll 64.30%63.70%27.20%73.50%
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 Four Fiscal Years
Changes in assumptions related to price inflation, salary increases, retirement age, and mortality rates were made in 2017.
Changes in assumptions related to the discount rate were made in 2018.
(See independent auditor's report.)
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177
MEASUREMENT DATE APRIL 30,2015 2016 2017 2018 2019
TOTAL PENSION LIABILITY
Service cost 1,098,445$ 1,194,830$ 1,290,807$ 1,273,722$ 1,313,637$
Interest 2,039,130 2,374,855 2,718,699 2,879,343 3,076,159
Changes of benefit terms - - - - -
Differences between expected and actual experience (319,230) (220,856) (469,897) (549,216) (4,863,845)
Changes of assumptions 2,082,221 1,674,600 (928,943) 1,138,995 1,585,849
Benefit payments, including refunds of member contributions (413,533) (434,932) (442,742) (494,765) (510,423)
Net change in total pension liability 4,487,033 4,588,497 2,167,924 4,248,079 601,377
Total pension liability - beginning 27,395,166 31,882,199 36,470,696 38,638,620 42,886,699
TOTAL PENSION LIABILITY - ENDING 31,882,199$ 36,470,696$ 38,638,620$ 42,886,699$ 43,488,076$
PLAN FIDUCIARY NET POSITION
Contributions - employer 898,172$ 948,599$ 1,101,142$ 1,364,479$ 1,402,674$
Contributions - member 522,107 490,958 509,526 524,835 555,362
Net investment income 1,466,441 (72,695) 2,276,889 2,098,694 1,688,922
Benefit payments, including refunds of member contributions (413,533) (434,932) (442,742) (494,765) (510,423)
Administrative expense (33,752) (32,827) (41,812) (42,745) (49,718)
Net change in plan fiduciary net position 2,439,435 899,103 3,403,003 3,450,498 3,086,817
Plan fiduciary net position - beginning 21,386,315 23,825,750 24,724,853 28,127,856 31,578,354
PLAN FIDUCIARY NET POSITION - ENDING 23,825,750$ 24,724,853$ 28,127,856$ 31,578,354$ 34,665,171$
EMPLOYER'S NET PENSION LIABILITY 8,056,449$ 11,745,843$ 10,510,764$ 11,308,345$ 8,822,905$
Plan fiduciary net position
as a percentage of the total pension liability 74.73%67.79%72.80%73.63%79.71%
Covered payroll 4,814,515$ 5,093,977$ 5,249,845$ 5,525,220$ 5,827,563$
Employer's net pension liability
as a percentage of covered payroll 167.34%230.58%200.21%204.67%151.40%
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 Five Fiscal Years
There was a change with respect to actuarial assumptions in 2018 to reflect revised expectations with respect to mortality rate and the new Department
of Insurance assumptions reported in the GRS Experience Study released in 2017. The discount rate was also changed in 2018.
There was a change with respect to actuarial assumptions in 2019 to reflect revised expectations with respect to mortality rates.
(See independent auditor's report.)
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178
MEASUREMENT DATE APRIL 30,2018 2019
TOTAL OPEB LIABILITY
Service cost 20,960$ 26,190$
Interest 48,256 49,905
Changes of benefit terms - -
Differences between expected and actual experience (293,399) (221,712)
Changes of assumptions 302,198 175,872
Benefit payments (32,954) (32,258)
Other changes - 36,381
Net change in total OPEB liability 45,061 34,378
Total OPEB liability - beginning 1,345,855 1,390,916
TOTAL OPEB LIABILITY - ENDING 1,390,916$ 1,425,294$
Covered payroll 10,735,898$ 11,381,178$
Employer's total OPEB liability
as a percentage of covered payroll 12.96%12.52%
Notes to Required Supplementary Information
No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75.
Last Two 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.
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF CHANGES IN THE EMPLOYER'S
TOTAL OPEB LIABILITY AND RELATED RATIOS
OTHER POSTEMPLOYMENT BENEFIT PLAN
There were changes in assumptions related to the discount rate and health care trend rate in 2019.
In addition,the decrements were changed to those in the most recent IMRF and Plainfield Police
Pension Fund pension plan actuarial valuation reports.
There were changes in assumptions related to the discount rate and health care trend rate in 2018.
In addition,the decrements were changed to those in the most recent IMRF and Plainfield Police
Pension Fund pension plan actuarial valuation reports.
(See independent auditor's report.)
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179
FISCAL YEAR ENDED APRIL 30,2015 2016 2017 2018 2019
Annual money-weighted rate of return,6.64%(0.29%)8.93%7.21%5.18%
net of investment expense
Notes to Required Supplementary Information
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF INVESTMENT RETURNS
POLICE PENSION FUND
Last Five 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.)
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180
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VILLAGE OF PLAINFIELD, ILLINOIS
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
April 30, 2019
1. BUDGETS
Budgets are adopted on a basis consistent with GAAP. Annual appropriated budgets are
adopted (at the fund level) for the General, Special Revenue (except for the Route 30 TIF
Fund), 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 informatio n 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
Water and Sewer $ 14,779,943 $ 15,147,805
Police Pension 656,300 666,597
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181
COMBINING AND INDIVIDUAL FUND FINANCIAL
STATEMENTS AND SCHEDULES
182
MAJOR GOVERNMENTAL FUNDS
183
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF REVENUES - BUDGET AND ACTUAL
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
TAXES
Property taxes 3,739,680$ 3,739,680$ 3,607,982$
Property tax - police pension 1,370,000 1,370,000 1,402,475
Property taxes - road and bridge 375,000 375,000 377,733
Property taxes - IMRF 525,000 525,000 541,139
Personal property replacement tax 50,000 50,000 48,665
Hotel/motel tax 1,500 1,500 1,097
Amusement tax 7,000 7,000 7,168
Local motor fuel tax 1,050,000 1,050,000 1,116,076
Total taxes 7,118,180 7,118,180 7,102,335
LICENSES AND PERMITS
Licenses
Liquor 100,000 100,000 103,150
Contractors 45,000 45,000 44,400
Cigarette 6,000 6,000 8,000
Scavenger 200 200 100
Business 40,000 40,000 41,438
Total licenses 191,200 191,200 197,088
Permits
Building 900,000 900,000 1,087,619
Sign 5,000 5,000 3,895
Special movement 6,000 6,000 26,540
Solicitors 1,000 1,000 3,430
Total permits 912,000 912,000 1,121,484
Total licenses and permits 1,103,200 1,103,200 1,318,572
INTERGOVERNMENTAL
Grant revenue 35,750 35,750 147,993
Sales tax 5,575,000 5,575,000 5,754,207
Use tax 975,000 975,000 1,224,521
Income tax 3,600,000 3,600,000 3,842,879
Total intergovernmental 10,185,750 10,185,750 10,969,600
CHARGES FOR SERVICES
Rental income 49,200 49,200 49,200
Zoning applications 10,000 10,000 37,634
Accident report copies 4,500 4,500 5,969
Maps and ordinances copies 2,000 2,000 2,512
Garbage fees 4,374,000 4,374,000 4,376,180
Engineering services 20,000 20,000 -
(This schedule is continued on the following page.)
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184
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF REVENUES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
CHARGES FOR SERVICES (Continued)
Special detail reimbursement 50,000$ 50,000$ 117,965$
Tower rent 45,000 45,000 42,910
Telephone franchise fee 200,000 200,000 126,384
Cable franchise fee 530,000 530,000 531,970
Amphitheater rent 500 500 250
School liaison reimbursement 460,000 460,000 441,774
HIDTA/organized crime reimbursement 15,000 15,000 10,306
Community room rental 4,000 4,000 3,740
Sex offenders registration - - 830
Parking lot revenues 4,000 4,000 8,566
Impound fees 25,000 25,000 32,763
Total charges for services 5,793,200 5,793,200 5,788,953
FINES AND FORFEITS
Will County Circuit Court fines 350,000 350,000 353,322
Kendall County Circuit Court fines 1,500 1,500 2,213
Traffic and ordinance fines 130,000 130,000 179,769
Drug forfeiture 225,000 225,000 43,815
False alarm fees 3,000 3,000 650
Administrative fines - late fees 10,000 10,000 9,020
Asset seizure - federal (Department of Justice equitable sharing)5,000 5,000 22,888
Asset seizure - federal (U.S. Treasury equitable sharing)1,000 1,000 -
Court fines - drug account - - 2,336
Total fines and forfeits 725,500 725,500 614,013
INVESTMENT INCOME 80,000 80,000 271,584
MISCELLANEOUS
Other reimbursements 80,000 80,000 99,015
Other receipts 25,000 25,000 49,185
Other miscellaneous - - 238,525
PEMA donation - - 4,000
Miscellaneous donations 15,000 15,000 17,083
Event sponsorship program 4,000 4,000 5,729
Total miscellaneous 124,000 124,000 413,537
TOTAL REVENUES 25,129,830$ 25,129,830$ 26,478,594$
(See independent auditor's report.)
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185
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
GENERAL GOVERNMENT
Legislative 410,230$ 410,230$ 406,348$
Administration 1,100,000 1,100,000 1,082,711
Community relations 176,650 176,650 167,722
Facility management 168,600 168,600 139,631
Human resources 281,000 281,000 269,892
Information technology 716,741 716,741 709,406
Planning 595,950 595,950 593,847
Building 1,020,775 1,020,775 964,166
Subtotal 4,469,946 4,469,946 4,333,723
Insurance allocation - - (23,882)
Total general government 4,469,946 4,469,946 4,309,841
PUBLIC SAFETY
Police department
Executive 598,944 598,944 568,614
Police operations 7,990,899 7,990,899 8,046,948
Police administration 1,612,969 1,612,969 1,526,159
Police records 385,407 385,407 378,069
Seizure/forfeiture 225,000 225,000 123,515
Police special activities 36,000 36,000 83,618
Community services 1,326,880 1,326,880 1,326,838
Court services 279,685 279,685 267,242
Nondivisional 170,000 170,000 284,720
Total police department 12,625,784 12,625,784 12,605,723
Police commission 20,521 20,521 7,250
PEMA 125,650 125,650 73,480
Subtotal 12,771,955 12,771,955 12,686,453
Insurance allocation - - (53,058)
Total public safety 12,771,955 12,771,955 12,633,395
VILLAGE OF PLAINFIELD, ILLINOIS
(This schedule is continued on the following page.)
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186
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
HIGHWAYS AND STREETS
Waste hauler 3,940,079$ 3,940,079$ 3,982,891$
Administration 585,950 585,950 567,577
Street maintenance 2,782,000 2,782,000 3,007,586
Vehicle maintenance 294,600 294,600 264,167
Forestry 162,300 162,300 139,160
Subtotal 7,764,929 7,764,929 7,961,381
Insurance allocation - - (16,761)
Total highways and streets 7,764,929 7,764,929 7,944,620
TOTAL EXPENDITURES 25,006,830$ 25,006,830$ 24,887,856$
(See independent auditor's report.)
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187
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
GENERAL GOVERNMENT
Legislative
Salaries - President 24,000$ 24,000$ 24,000$
Salaries - Elected Officials 25,000 25,000 23,800
Salaries - Liquor Commission 1,500 1,500 1,500
Salaries - Village Treasurer 2,500 2,500 2,500
FICA 3,300 3,300 3,037
Medicare 780 780 710
Employee insurance 150 150 139
Travel/training 10,000 10,000 4,393
Replacement equipment 3,000 3,000 -
Dues and subscriptions 40,000 40,000 56,001
Public relations 115,000 115,000 100,472
Cable TV 10,000 10,000 -
Economic incentive rebate 175,000 175,000 189,796
Total legislative 410,230 410,230 406,348
Administration
Salaries - full-time 745,000 745,000 744,712
Salaries - part-time 50,000 50,000 53,127
Salaries - overtime 1,800 1,800 878
FICA 48,800 48,800 45,116
Medicare 11,400 11,400 11,560
IMRF 86,500 86,500 84,813
Employee insurance 119,000 119,000 103,736
Deferred compensation contribution 28,000 28,000 23,458
Travel/training 15,000 15,000 12,055
Unemployment insurance 5,000 5,000 4,043
Telephone/internet 5,000 5,000 6,346
Cellular phones/pagers 3,000 3,000 2,145
Dues and subscriptions 5,000 5,000 3,716
Office supplies/postage 30,000 30,000 32,003
Gas, oil, wash, and mileage 9,500 9,500 8,919
Maintenance contract/lease 8,000 8,000 8,719
Recording fees 1,500 1,500 1,579
Legal notices 2,500 2,500 2,328
Attorney legal fees 45,000 45,000 48,478
Contractual services 80,000 80,000 95,536
Office furniture and equipment 5,000 5,000 1,748
Contingencies 45,000 45,000 37,696
Subtotal administration 1,350,000 1,350,000 1,332,711
Less water and sewer reimbursement (250,000) (250,000) (250,000)
Total administration 1,100,000 1,100,000 1,082,711
(This schedule is continued on the following pages.)
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VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
GENERAL GOVERNMENT (Continued)
Community relations
Salaries - full-time 103,000$ 103,000$ 102,252$
FICA 6,400 6,400 5,901
Medicare 1,500 1,500 1,380
IMRF 11,700 11,700 11,010
Employee insurance 22,500 22,500 21,094
Deferred compensation contribution 4,000 4,000 3,656
Travel/training 1,500 1,500 251
Telephone/internet 500 500 635
Public relations 12,000 12,000 10,799
Office supplies/postage 700 700 -
Dues and subscriptions 750 750 530
Gas, oil, wash, and mileage 100 100 -
Marketing and promotion 2,250 2,250 173
Settler's Park 7,500 7,500 6,191
Contractual services 2,250 2,250 3,850
Total community relations 176,650 176,650 167,722
Facility management
Salaries - full-time 51,000 51,000 50,139
Salaries - overtime 2,500 2,500 4,226
FICA 3,400 3,400 3,227
Medicare 800 800 755
IMRF 5,900 5,900 5,766
Building maintenance supplies 10,000 10,000 10,387
Deferred compensation contribution - - 777
Contractual services 40,000 40,000 43,067
Employee insurance 15,000 15,000 15,300
Building improvements 40,000 40,000 5,987
Total facility management 168,600 168,600 139,631
Human resources
Salaries - full-time 167,000 167,000 166,248
Salaries - overtime 500 500 50
FICA 10,500 10,500 9,972
Medicare 2,500 2,500 2,332
IMRF 19,000 19,000 17,738
Employee insurance 40,000 40,000 38,063
Deferred compensation contribution 7,000 7,000 6,580
Travel/training 6,500 6,500 8,688
Telephone/internet 1,000 1,000 1,269
Cellular telephone/pager 600 600 667
Office supplies/postage 1,500 1,500 518
Dues and subscriptions 3,200 3,200 7,804
Gas, oil, wash, and mileage 1,400 1,400 341
(This schedule is continued on the following pages.)
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189
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
GENERAL GOVERNMENT (Continued)
Human resources (Continued)
Public relations 12,300$ 12,300$ 4,149$
Contractual services 8,000 8,000 5,473
Total human resources 281,000 281,000 269,892
Information technology
Salaries - full-time 247,000 247,000 245,653
Salaries - overtime 500 500 -
FICA 15,500 15,500 15,004
Medicare 2,600 2,600 3,509
IMRF 28,000 28,000 26,162
Employee insurance 46,000 46,000 42,083
Deferred compensation contribution 9,500 9,500 6,926
Travel/training 14,500 14,500 12,046
Telephone/internet 500 500 669
Cellular telephone/pagers 2,966 2,966 2,657
Office supplies/postage 1,400 1,400 1,869
Dues and subscriptions 700 700 675
Gas, oil, wash, and mileage 400 400 340
Uniforms/clothing 300 300 368
Software licensing/renewals 252,375 252,375 256,683
Software 55,200 55,200 55,355
Contractual services 19,300 19,300 16,611
Computers 20,000 20,000 22,796
Total information technology 716,741 716,741 709,406
Planning
Salaries - full-time 355,000 355,000 343,839
Compensation - plan commission 3,500 3,500 2,845
Salaries - overtime 2,500 2,500 1,138
FICA 22,300 22,300 21,162
Medicare 5,200 5,200 4,949
IMRF 39,000 39,000 37,019
Employee insurance 78,500 78,500 76,347
Deferred compensation contribution 8,500 8,500 5,420
Travel/training 7,000 7,000 8,341
Unemployment insurance 900 900 878
Telephone/internet 3,000 3,000 3,173
Cellular phones/pagers 1,800 1,800 973
Office supplies/postage 11,000 11,000 22,702
Dues and subscriptions 4,000 4,000 3,776
Gas, oil, wash, and mileage 750 750 250
Maintenance contract/lease 3,500 3,500 550
Vehicle maintenance 1,500 1,500 -
Legal fees 5,000 5,000 4,199
Special projects/programs 15,000 15,000 9,925
(This schedule is continued on the following pages.)
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VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
GENERAL GOVERNMENT (Continued)
Planning (Continued)
Contractual services 20,000$ 20,000$ 30,913$
Engineer fees 8,000 8,000 15,450
Total planning 595,950 595,950 593,847
Building
Salaries - full-time 645,000 645,000 642,943
Salaries - overtime 3,000 3,000 2,561
FICA 40,175 40,175 38,083
Medicare 9,400 9,400 8,906
IMRF 71,300 71,300 67,963
Employee insurance 183,000 183,000 152,094
Deferred compensation contribution 10,000 10,000 16,344
Travel/training 10,000 10,000 11,188
Unemployment insurance 1,500 1,500 1,477
Telephone/internet 1,000 1,000 811
Cellular phones/pagers 4,500 4,500 3,811
Office supplies/postage 13,000 13,000 6,265
Dues and subscriptions 4,000 4,000 675
Gas, oil, wash, and mileage 1,000 1,000 57
Uniforms/clothing 900 900 492
Recording fees 3,000 3,000 1,079
Contractual services 20,000 20,000 9,417
Total building 1,020,775 1,020,775 964,166
Subtotal 4,469,946 4,469,946 4,333,723
Insurance allocation - - (23,882)
Total general government 4,469,946 4,469,946 4,309,841
PUBLIC SAFETY
Police department
Executive
Salaries - full-time 316,160 316,160 309,660
Salaries - part-time 32,364 32,364 34,245
Salaries - overtime 1,000 1,000 361
FICA 21,794 21,794 20,055
Medicare 5,105 5,105 4,773
IMRF 24,333 24,333 21,272
Employee insurance 69,226 69,226 63,618
Deferred compensation contribution 8,000 8,000 6,068
Travel/training 6,000 6,000 4,058
Education/school 3,000 3,000 -
Unemployment insurance 20,000 20,000 18,634
Telephone/internet 1,300 1,300 1,741
(This schedule is continued on the following pages.)
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191
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
PUBLIC SAFETY (Continued)
Police department (Continued)
Executive (Continued)
Cellular phones/pagers 672$ 672$ 748$
Office supplies/postage 8,000 8,000 4,680
Replacement supplies 1,500 1,500 907
Dues and subscriptions 4,500 4,500 2,967
Gas, oil, wash, and mileage 1,500 1,500 1,178
Uniforms/clothing 1,800 1,800 1,871
Maintenance contract/lease 7,190 7,190 7,385
Custodian 55,000 55,000 58,936
Vehicle equipment maintenance 2,500 2,500 2,115
Contractual services 8,000 8,000 3,002
Sex offender's registration fee - - 340
Total executive 598,944 598,944 568,614
Police operations
Salaries - full-time 3,880,842 3,880,842 3,972,682
Salaries - part-time 275,000 275,000 245,263
Salaries - overtime 350,000 350,000 306,702
FICA 279,350 279,350 271,691
Medicare 65,350 65,350 64,010
IMRF 53,500 53,500 41,580
Police pension contribution 1,370,000 1,370,000 1,402,475
Employee insurance 645,885 645,885 615,423
Deferred compensation contribution 95,000 95,000 122,332
Travel/training 48,000 48,000 32,232
Telephone/insurance 27,180 27,180 29,305
Cellular phones/pagers 5,500 5,500 5,365
Office supplies/postage 13,500 13,500 14,553
Replacement supplies 18,000 18,000 18,178
Dues and subscriptions 3,400 3,400 1,124
Gas, oil, wash, and mileage 80,000 80,000 91,570
Uniforms/clothing 38,000 38,000 37,983
Traffic programs 23,000 23,000 20,302
Ammunition/weapons 28,000 28,000 32,521
Radio maintenance 2,000 2,000 955
Maintenance contracts/lease 11,392 11,392 15,656
Bike unit 2,000 2,000 825
Vehicle maintenance 50,000 50,000 78,393
K-9 Unit 4,000 4,000 4,655
Animal control 14,000 14,000 4,440
Contractual services 15,000 15,000 13,887
Contractual services - WESCOM 593,000 593,000 602,845
Total police operations 7,990,899 7,990,899 8,046,948
(This schedule is continued on the following pages.)
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192
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
PUBLIC SAFETY (Continued)
Police department (Continued)
Police administration
Salaries - full-time 1,073,460$ 1,073,460$ 1,042,705$
Salaries - overtime 100,000 100,000 79,262
FICA 73,561 73,561 68,145
Medicare 17,204 17,204 15,999
IMRF - - 6,774
Employee insurance 187,774 187,774 177,746
Deferred compensation contribution 45,000 45,000 39,548
Travel/training 15,600 15,600 10,445
Telephone/internet 1,500 1,500 2,238
Cellular phones/pagers 9,800 9,800 11,609
Office supplies/postage 5,500 5,500 2,488
Replacement supplies 5,000 5,000 893
Dues and subscriptions 4,070 4,070 5,050
Gas, oil, wash, and mileage 25,000 25,000 16,974
Uniforms/clothing 7,400 7,400 7,199
Crime scene/evidence tech support 10,000 10,000 7,851
Community programs - explorer program 5,000 5,000 6,471
Radio maintenance 500 500 -
Maintenance contract/lease 5,000 5,000 3,735
Vehicle maintenance 15,000 15,000 14,102
Background check services 2,500 2,500 2,330
Accreditation 4,100 4,100 4,595
Total police administration 1,612,969 1,612,969 1,526,159
Police records
Salaries - full-time 220,344 220,344 216,142
Salaries - part-time 35,426 35,426 27,636
Salaries - overtime 6,000 6,000 6,235
FICA 16,230 16,230 15,877
Medicare 3,796 3,796 3,713
IMRF 23,879 23,879 26,816
Employee insurance 49,097 49,097 56,492
Deferred compensation contribution 10,000 10,000 8,966
Travel/training 2,750 2,750 2,136
Telephone/internet 1,500 1,500 2,238
Office supplies/postage 10,000 10,000 8,624
Dues and subscriptions 425 425 15
Uniforms/clothing 1,500 1,500 1,019
Maintenance contracts/lease 4,460 4,460 2,160
Total police records 385,407 385,407 378,069
Seizure/forfeiture
Seizure/forfeiture expenditures 225,000 225,000 123,515
(This schedule is continued on the following pages.)
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193
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
PUBLIC SAFETY (Continued)
Police department (Continued)
Police special activities
FICA 2,016$ 2,016$ 4,927$
Medicare 471 471 1,169
Mobile field force 1,000 1,000 -
Salaries - special activities 32,513 32,513 77,522
Total police special activities 36,000 36,000 83,618
Community services
Salaries - full-time 920,203 920,203 909,075
Salaries - part-time - - 203
Salaries - overtime 30,000 30,000 46,408
FICA 58,913 58,913 57,350
Medicare 13,778 13,778 13,508
IMRF 6,445 6,445 5,514
Employee insurance 169,861 169,861 164,841
Deferred compensation contribution 10,000 10,000 26,999
Travel/training 14,000 14,000 12,670
Telephone/internet 2,000 2,000 2,238
Cellular phones/pagers 3,000 3,000 2,709
Office supplies/postage 3,100 3,100 2,661
Replacement supplies 4,100 4,100 931
Dues and subscriptions 1,900 1,900 1,319
Gas, oil, wash, and mileage 16,000 16,000 9,783
Uniform/clothing 5,100 5,100 4,443
Radio maintenance 25,800 25,800 25,962
Maintenance contracts/lease 2,180 2,180 -
Vehicle maintenance 15,000 15,000 16,321
D.A.R.E program 5,000 5,000 4,159
Shop with a cop 10,000 10,000 13,600
Chaplaincy program 3,000 3,000 1,097
Community programs 5,000 5,000 4,895
Community programs - alcohol/tobacco 2,500 2,500 152
Total community services 1,326,880 1,326,880 1,326,838
Court services
Salaries - full-time 131,451 131,451 129,880
Salaries - part-time 24,252 24,252 25,268
Salaries - overtime 1,000 1,000 100
FICA 9,716 9,716 9,283
Medicare 2,272 2,272 2,171
IMRF 18,000 18,000 16,579
Employee insurance 41,474 41,474 40,436
Deferred compensation contribution 5,500 5,500 4,879
Travel/training 3,000 3,000 2,252
Telephone/internet 1,500 1,500 1,741
(This schedule is continued on the following pages.)
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194
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
PUBLIC SAFETY (Continued)
Police department (Continued)
Court services (Continued)
Office supplies/postage 10,000$ 10,000$ 8,300$
Dues and subscriptions 9,000 9,000 9,808
Uniforms/clothing 600 600 809
Maintenance contract/lease 1,920 1,920 1,920
Legal fees 20,000 20,000 13,816
Total court services 279,685 279,685 267,242
Nondivisional
Office furniture and equipment 8,000 8,000 4,590
Capital equipment 150,000 150,000 262,011
Contingencies 12,000 12,000 18,119
Total nondivisional 170,000 170,000 284,720
Total police department 12,625,784 12,625,784 12,605,723
Police commission
Salaries - part-time 5,500 5,500 2,101
FICA 341 341 118
Medicare 80 80 28
Travel/training 1,000 1,000 138
Office supplies/postage 2,000 2,000 412
Dues and subscriptions 600 600 375
Legal fees 1,000 1,000 -
Police test/hiring 10,000 10,000 4,078
Total police commission 20,521 20,521 7,250
PEMA
Travel/training 4,000 4,000 1,377
Telephone/internet 6,000 6,000 6,590
Office supplies 1,000 1,000 739
Cellular phones/pager 5,200 5,200 2,117
Replacement supplies 8,000 8,000 2,215
Dues and subscriptions 4,000 4,000 3,153
Gas, oil, wash, and mileage 10,000 10,000 4,461
Supplies and hardware 1,000 1,000 1,245
Uniforms/clothing 5,000 5,000 2,094
Emergency operation center 1,000 1,000 933
Public relations 2,000 2,000 524
Disaster plan/exercises/NIMS 3,000 3,000 216
Radio maintenance 15,000 15,000 10,939
Building maintenance 5,000 5,000 1,059
Vehicle maintenance 15,000 15,000 17,620
Maintenance contract/lease 1,200 1,200 1,269
(This schedule is continued on the following pages.)
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195
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
PUBLIC SAFETY (Continued)
PEMA (Continued)
Bike unit 500$ 500$ -$
Siren maintenance 13,000 13,000 10,246
Contractual services 5,250 5,250 194
Cadet program 5,500 5,500 2,001
Search and rescue 4,000 4,000 1,500
Furniture/equipment 2,000 2,000 228
Supplies and hardware - ESDA 1,000 1,000 514
Machinery and equipment 5,000 5,000 1,710
Contingencies 3,000 3,000 536
Total PEMA 125,650 125,650 73,480
Subtotal 12,771,955 12,771,955 12,686,453
Insurance allocation - - (53,058)
Total public safety 12,771,955 12,771,955 12,633,395
HIGHWAYS AND STREETS
Waste hauler
Refuse hauler fees 3,940,079 3,940,079 3,982,891
Total waste hauler 3,940,079 3,940,079 3,982,891
Administration
Salaries - full-time 355,000 355,000 351,002
FICA 22,000 22,000 21,110
Medicare 5,150 5,150 5,062
IMRF 39,000 39,000 37,925
Employee insurance 80,000 80,000 69,871
Deferred compensation contribution 9,500 9,500 9,433
Travel/training 10,000 10,000 12,212
Unemployment insurance 4,000 4,000 4,000
Telephone/internet 25,000 25,000 31,749
Cellular phones/pagers 8,500 8,500 8,948
Office supplies/postage 3,000 3,000 5,237
Dues and subscriptions 3,000 3,000 2,881
Supplies/hardware 500 500 705
Gas, oil, wash, and mileage 300 300 318
Building maintenance 20,000 20,000 7,124
Legal notices 1,000 1,000 -
Total administration 585,950 585,950 567,577
(This schedule is continued on the following pages.)
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196
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
HIGHWAYS AND STREETS (Continued)
Street maintenance
Salaries - full-time 820,000$ 820,000$ 813,414$
Salaries - part-time 70,000 70,000 71,643
Salaries - overtime 90,000 90,000 134,402
FICA 61,000 61,000 60,326
Medicare 15,000 15,000 14,109
IMRF 94,000 94,000 98,715
Employee insurance 218,000 218,000 199,481
Deferred compensation contribution 25,000 25,000 21,725
Electricity/gas 250,000 250,000 208,957
Gas, oil, wash, and mileage 65,000 65,000 51,796
Supplies/hardware 15,000 15,000 17,352
Street signs maintenance 30,000 30,000 37,318
Aggregate materials 4,000 4,000 2,711
Uniforms/clothing 10,000 10,000 10,428
Radio maintenance 5,000 5,000 3,956
Vehicle maintenance 35,000 35,000 26,194
Street light maintenance 95,000 95,000 94,787
Street maintenance 130,000 130,000 97,537
Storm sewer improvements 10,000 10,000 16,940
Contractual services 115,000 115,000 95,073
Sidewalk maintenance 5,000 5,000 -
Equipment maintenance 90,000 90,000 105,630
Supplies/hardware - salt purchase 280,000 280,000 356,106
Snow removal 250,000 250,000 468,986
Total street maintenance 2,782,000 2,782,000 3,007,586
Vehicle maintenance
Salaries - full-time 200,000 200,000 183,376
Salaries - overtime 8,000 8,000 8,231
FICA 13,000 13,000 11,381
Medicare 3,100 3,100 2,662
IMRF 22,000 22,000 20,495
Employee insurance 41,000 41,000 34,877
Deferred compensation contribution 7,500 7,500 3,145
Total vehicle maintenance 294,600 294,600 264,167
Forestry
Salaries - full-time 80,000 80,000 74,795
Salaries - overtime 6,000 6,000 7,219
FICA 5,500 5,500 5,558
Medicare 1,300 1,300 1,300
IMRF 9,000 9,000 9,785
Employee insurance 19,000 19,000 13,719
Deferred compensation contribution 3,000 3,000 2,253
Supplies/hardware 8,000 8,000 11,557
(This schedule is continued on the following page.)
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197
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued)
GENERAL FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
HIGHWAYS AND STREETS (Continued)
Forestry (Continued)
Contractual services 10,000$ 10,000$ 1,137$
Tree removal 20,000 20,000 11,765
Uniforms/clothing 500 500 72
Total forestry 162,300 162,300 139,160
Subtotal 7,764,929 7,764,929 7,961,381
Insurance allocation - - (16,761)
Total highways and streets 7,764,929 7,764,929 7,944,620
TOTAL EXPENDITURES 25,006,830$ 25,006,830$ 24,887,856$
(See independent auditor's report.)
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198
CAPITAL PROJECTS FUND
Original Final
Budget Budget Actual
REVENUES
Home rule sales tax 3,500,000$ 3,500,000$ 3,725,422$
Intergovernmental 5,415,000 5,415,000 3,749,178
Charges for services
Impact fee 5,500 5,500 59,935
Fines and forfeits 306,500 306,500 396,073
Investment income 105,000 105,000 287,669
Miscellaneous 5,255,000 5,255,000 3,819,059
Total revenues 14,587,000 14,587,000 12,037,336
EXPENDITURES
Capital outlay
Contractual services 110,000 110,000 92,411
Engineering 100,000 100,000 66,889
Building improvements 200,000 200,000 125,050
Sidewalk and curb replacement 500,000 500,000 15,611
Machinery and equipment - police 225,000 225,000 202,666
Machinery and equipment - public works 325,000 325,000 317,735
Bridge repairs and reconstructions 295,000 295,000 152,933
Roadway improvements 3,620,000 3,620,000 3,876,751
Storm and drainage improvements 40,000 40,000 57,345
I-55 interchange design 200,000 200,000 59,290
PACE Park-n-Ride 5,000,000 5,000,000 3,771,845
Gateway signage 50,000 50,000 -
Emerald ash borer 200,000 200,000 194,312
127th Street-Plainfield/Naperville Rd.2,600,000 2,600,000 15,219
Settler's park campus refresh 90,000 90,000 84,501
Total expenditures 13,555,000 13,555,000 9,032,558
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 1,032,000 1,032,000 3,004,778
OTHER FINANCING SOURCES (USES)
Transfers in 850,000 850,000 1,859,212
Transfers (out)(2,034,750) (2,034,750) (2,018,731)
Sale of capital assets 5,000 5,000 27,725
Total other financing sources (uses)(1,179,750) (1,179,750) (131,794)
NET CHANGE IN FUND BALANCE (147,750)$ (147,750)$ 2,872,984
FUND BALANCE, MAY 1 14,805,542
FUND BALANCE, APRIL 30 17,678,526$
For the Year Ended April 30, 2019
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
(See independent auditor's report.)
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199
Original Final
Budget Budget Actual
REVENUES
Taxes
Property tax 113,600$ 113,600$ 118,114$
Investment income 1,000 1,000 12,402
Total revenues 114,600 114,600 130,516
EXPENDITURES
Debt service
Principal 2,470,000 2,470,000 2,475,000
Interest and fiscal charges 655,150 655,150 650,150
Total expenditures 3,125,150 3,125,150 3,125,150
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (3,010,550) (3,010,550) (2,994,634)
OTHER FINANCING SOURCES (USES)
Transfers in 3,011,550 3,011,550 2,995,531
Total other financing sources (uses)3,011,550 3,011,550 2,995,531
NET CHANGE IN FUND BALANCE 1,000$ 1,000$ 897
FUND BALANCE, MAY 1 2,233
FUND BALANCE, APRIL 30 3,130$
For the Year Ended April 30, 2019
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
DEBT SERVICE FUND
(See independent auditor's report.)
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200
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.
Downtown TIF Fund - accounts for restricted revenue generated by the Downtown TIF
District and expenditures budgeted to be paid with TIF revenue.
Route 30 TIF Fund - accounts for restricted revenue generated by the Route 30 TIF District
and expenditures budgeted to be paid with TIF revenue.
201
VILLAGE OF PLAINFIELD, ILLINOIS
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
April 30, 2019
Liability Alcohol
Insurance Audit Enforcement
ASSETS AND DEFERRED
OUTFLOWS OF RESOURCES
ASSETS
Cash and investments 443,023$ 22,593$ 39,322$
Receivables
Property tax 392,346 35,349 -
Allotments - - -
Other - - 1,725
Total assets 835,369 57,942 41,047
DEFERRED OUTFLOWS OF RESOURCES
None - - -
TOTAL ASSETS AND DEFERRED
OUTFLOWS OF RESOURCES 835,369$ 57,942$ 41,047$
LIABILITIES
Accounts payable 500$ -$ -$
Total liabilities 500 - -
DEFERRED INFLOWS OF RESOURCES
Unavailable property tax revenue 392,346 35,349 -
Total liabilities and deferred inflows of resources 392,846 35,349 -
FUND BALANCES
Restricted
Street maintenance - - -
Public safety - - 41,047
Audit - 22,593 -
Liability insurance 442,523 - -
Economic development - - -
Total fund balances 442,523 22,593 41,047
TOTAL LIABILITIES, DEFERRED INFLOWS
OF RESOURCES, AND FUND BALANCES 835,369$ 57,942$ 41,047$
Special Revenue
OF RESOURCES, AND FUND BALANCES
LIABILITIES, DEFERRED INFLOWS
- 86 -
202
Motor Downtown Route 30
Fuel Tax D.A.R.E.TIF Fund TIF Fund Total
3,429,874$ 18,339$ 375,344$ -$ 4,328,495$
- - 735,269 967 1,163,931
87,611 - - - 87,611
- - - - 1,725
3,517,485 18,339 1,110,613 967 5,581,762
- - - - -
3,517,485$ 18,339$ 1,110,613$ 967$ 5,581,762$
42,759$ 6,099$ 20,307$ -$ 69,665$
42,759 6,099 20,307 - 69,665
- - 735,269 967 1,163,931
42,759 6,099 755,576 967 1,233,596
3,474,726 - - - 3,474,726
- 12,240 - - 53,287
- - - - 22,593
- - - - 442,523
- - 355,037 - 355,037
3,474,726 12,240 355,037 - 4,348,166
3,517,485$ 18,339$ 1,110,613$ 967$ 5,581,762$
Special Revenue
(See independent auditor's report.)
- 87 -
203
VILLAGE OF PLAINFIELD, ILLINOIS
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended April 30, 2019
Liability Alcohol
Insurance Audit Enforcement
REVENUES
Taxes 491,668$ 44,169$ -$
Intergovernmental - - -
Fines and forfeits - - 22,680
Investment income 8,101 532 1,164
Miscellaneous 451 - -
Total revenues 500,220 44,701 23,844
EXPENDITURES
Current
General government 74,150 38,085 -
Public safety 227,315 - -
Highways and streets 50,318 - -
Total expenditures 351,783 38,085 -
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 148,437 6,616 23,844
OTHER FINANCING SOURCES (USES)
Transfers (out)- - (25,000)
Total other financing sources (uses)- - (25,000)
NET CHANGE IN FUND BALANCES 148,437 6,616 (1,156)
FUND BALANCES, MAY 1 294,086 15,977 42,203
FUND BALANCES, APRIL 30 442,523$ 22,593$ 41,047$
Special Revenue
- 88 -
204
Motor Downtown Route 30
Fuel Tax D.A.R.E.TIF Fund TIF Fund Total
-$ -$ 726,816$ -$ 1,262,653$
1,103,351 - - - 1,103,351
- - - - 22,680
72,788 315 17,553 - 100,453
- 24,819 - - 25,270
1,176,139 25,134 744,369 - 2,514,407
- - 84,368 - 196,603
- 18,948 - - 246,263
875,331 - - - 925,649
875,331 18,948 84,368 - 1,368,515
300,808 6,186 660,001 - 1,145,892
- - (500,000) - (525,000)
- - (500,000) - (525,000)
300,808 6,186 160,001 - 620,892
3,173,918 6,054 195,036 - 3,727,274
3,474,726$ 12,240$ 355,037$ -$ 4,348,166$
Special Revenue
(See independent auditor's report.)
- 89 -
205
Original Final
Budget Budget Actual
REVENUES
Taxes
Property tax 475,000$ 475,000$ 491,668$
Investment income 500 500 8,101
Other reimbursements - - 451
Total revenues 475,500 475,500 500,220
EXPENDITURES
General government
Treasurer bond 500 500 336
Commercial umbrella liability insurance 37,805 37,805 35,906
Workman's compensation insurance 52,506 52,506 37,908
Public safety
Commercial umbrella liability insurance 116,424 116,424 110,576
Workman's compensation insurance 161,700 161,700 116,739
Highways and streets
Commercial umbrella liability insurance 25,771 25,771 24,477
Workman's compensation insurance 35,794 35,794 25,841
Total expenditures 430,500 430,500 351,783
NET CHANGE IN FUND BALANCE 45,000$ 45,000$ 148,437
FUND BALANCE, MAY 1 294,086
FUND BALANCE, APRIL 30 442,523$
For the Year Ended April 30, 2019
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
LIABILITY INSURANCE FUND
(See independent auditor's report.)
- 90 -
206
Original Final
Budget Budget Actual
REVENUES
Taxes
Property tax 42,000$ 42,000$ 44,169$
Investment income 100 100 532
Total revenues 42,100 42,100 44,701
EXPENDITURES
General government
Audit 42,000 42,000 38,085
Total expenditures 42,000 42,000 38,085
NET CHANGE IN FUND BALANCE 100$ 100$ 6,616
FUND BALANCE, MAY 1 15,977
FUND BALANCE, APRIL 30 22,593$
For the Year Ended April 30, 2019
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
AUDIT FUND
(See independent auditor's report.)
- 91 -
207
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, 2019
Final Original
Budget Budget Actual
REVENUES
Fines and forfeits
DUI proceeds 15,000$ 15,000$ 22,680$
Investment income 250 250 1,164
Total revenues 15,250 15,250 23,844
EXPENDITURES
None - - -
Total expenditures - - -
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 15,250 15,250 23,844
OTHER FINANCING SOURCES (USES)
Transfers (out)(25,000) (25,000) (25,000)
NET CHANGE IN FUND BALANCE (9,750)$ (9,750)$ (1,156)
FUND BALANCE, MAY 1 42,203
FUND BALANCE, APRIL 30 41,047$
(See independent auditor's report.)
- 92 -
208
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, 2019
Original Final
Budget Budget Actual
REVENUES
Intergovernmental
State allotments 1,100,000$ 1,100,000$ 1,103,351$
Investment income 25,000 25,000 72,788
Total revenues 1,125,000 1,125,000 1,176,139
EXPENDITURES
Highways and streets
Street maintenance 1,000,000 1,000,000 875,331
Total expenditures 1,000,000 1,000,000 875,331
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 125,000 125,000 300,808
OTHER FINANCING SOURCES (USES)
Transfers (out)(150,000) (150,000) -
Total other financing sources (uses)(150,000) (150,000) -
NET CHANGE IN FUND BALANCE (25,000)$ (25,000)$ 300,808
FUND BALANCE, MAY 1 3,173,918
FUND BALANCE, APRIL 30 3,474,726$
(See independent auditor's report.)
- 93 -
209
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, 2019
Original Final
Budget Budget Actual
REVENUES
Investment income 50$ 50$ 315$
Miscellaneous 20,000 20,000 24,819
Total revenues 20,050 20,050 25,134
EXPENDITURES
Public safety
Program expenditures 20,000 20,000 18,948
Total expenditures 20,000 20,000 18,948
NET CHANGE IN FUND BALANCE 50$ 50$ 6,186
FUND BALANCE, MAY 1 6,054
FUND BALANCE, APRIL 30 12,240$
(See independent auditor's report.)
- 94 -
210
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
DOWNTOWN TIF FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
REVENUES
Taxes
Property taxes 725,000$ 725,000$ 726,816$
Investment income 5,000 5,000 17,553
Total revenues 730,000 730,000 744,369
EXPENDITURES
General government
Contractual services 250,000 250,000 81,868
Facade improvements 50,000 50,000 2,500
Total expenditures 300,000 300,000 84,368
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 430,000 430,000 660,001
OTHER FINANCING SOURCES (USES)
Transfers (out)(500,000) (500,000) (500,000)
Total other financing sources (uses)(500,000) (500,000) (500,000)
NET CHANGE IN FUND BALANCE (70,000)$ (70,000)$ 160,001
FUND BALANCE, MAY 1 195,036
FUND BALANCE, APRIL 30 355,037$
(See independent auditor's report.)
- 95 -
211
MAJOR ENTERPRISE FUND
212
VILLAGE OF PLAINFIELD, ILLINOIS
COMBINING SCHEDULE OF NET POSITION
WATER AND SEWER DEPARTMENT ACCOUNTS
April 30, 2019
Water and
Sewer Capital
Operations Projects Total
CURRENT ASSETS
Cash and investments 14,637,099$ 3,350,963$ 17,988,062$
Receivables
Accounts 2,171,179 - 2,171,179
Sales tax 423,226 - 423,226
Other 4,872 - 4,872
Interest 20,943 16,730 37,673
Total current assets 17,257,319 3,367,693 20,625,012
CAPITAL ASSETS
Nondepreciable 3,759,684 - 3,759,684
Depreciable, net of accumulated
depreciation 98,138,001 - 98,138,001
Net capital assets 101,897,685 - 101,897,685
OTHER ASSETS
Deposits 239,399 - 239,399
Total other assets 239,399 - 239,399
Total assets 119,394,403 3,367,693 122,762,096
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resources - IMRF 418,862 - 418,862
Deferred outflows of resources - OPEB 19,912 - 19,912
Unamortized loss on refundings 2,077,480 - 2,077,480
Total deferred outflows of resources 2,516,254 - 2,516,254
Total assets and deferred
outflows of resources 121,910,657 3,367,693 125,278,350
(This schedule is continued on the following page.)
- 96 -
213
VILLAGE OF PLAINFIELD, ILLINOIS
COMBINING SCHEDULE OF NET POSITION (Continued)
WATER AND SEWER DEPARTMENT ACCOUNTS
April 30, 2019
Water and
Sewer Capital
Operations Projects Total
CURRENT LIABILITIES
Accounts payable 2,427,367$ -$ 2,427,367$
Accrued payroll 55,877 - 55,877
Accrued interest 294,169 - 294,169
Compensated absences payable - current 65,202 - 65,202
Illinois EPA loan payable - current 161,392 - 161,392
Bonds payable - current 2,400,000 - 2,400,000
Total OPEB liability - current 968 - 968
Developer deposit 22,762 - 22,762
Total current liabilities 5,427,737 - 5,427,737
LONG-TERM LIABILITIES
Compensated absences payable - long-term 8,774 - 8,774
Net pension liability - IMRF 785,832 - 785,832
Total OPEB liability 46,625 - 46,625
Illinois EPA loan payable - long-term 2,008,040 - 2,008,040
Bonds payable - long-term 13,808,893 - 13,808,893
Total long-term liabilities 16,658,164 - 16,658,164
DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources - IMRF 85,156 - 85,156
Deferred inflows of resources - OPEB 19,971 - 19,971
Total deferred inflows of resources 105,127 - 105,127
Total liabilities and deferred
inflows of resources 22,191,028 - 22,191,028
NET POSITION
Net investment in capital assets 85,596,840 - 85,596,840
Restricted for debt service 1,725,525 - 1,725,525
Unrestricted 12,397,264 3,367,693 15,764,957
TOTAL NET POSITION 99,719,629$ 3,367,693$ 103,087,322$
(See independent auditor's report.)
- 97 -
214
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, 2019
Water and
Sewer Capital
Operations Projects Eliminations Total
OPERATING REVENUES
Charges for services
Customer sales 16,729,535$ -$ -$ 16,729,535$
Meter sales 89,690 - - 89,690
Total operating revenues 16,819,225 - - 16,819,225
OPERATING EXPENSES
Water operations 10,748,671 - - 10,748,671
Sewer operations 2,593,282 - - 2,593,282
Depreciation 3,198,921 - - 3,198,921
Total operating expenses 16,540,874 - - 16,540,874
OPERATING INCOME 278,351 - - 278,351
NON-OPERATING REVENUES (EXPENSES)
Home rule sales tax 1,862,431 - - 1,862,431
Miscellaneous income 1,698,307 - - 1,698,307
Investment income 300,235 75,386 - 375,621
Interest expense (691,319) - - (691,319)
Total non-operating revenues (expenses)3,169,654 75,386 - 3,245,040
INCOME BEFORE TRANSFERS
AND CAPITAL CONTRIBUTIONS 3,448,005 75,386 - 3,523,391
TRANSFERS (OUT)(976,800) - - (976,800)
CAPITAL CONTRIBUTIONS 97,847 - - 97,847
CHANGE IN NET POSITION 2,569,052 75,386 - 2,644,438
NET POSITION, MAY 1 97,150,577 3,292,307 - 100,442,884
NET POSITION, APRIL 30 99,719,629$ 3,367,693$ -$ 103,087,322$
(See independent auditor's report.)
- 98 -
215
VILLAGE OF PLAINFIELD, ILLINOIS
COMBINING SCHEDULE OF CASH FLOWS
WATER AND SEWER DEPARTMENT ACCOUNTS
For the Year Ended April 30, 2019
Water and
Sewer Capital
Operations Projects Eliminations Total
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers 16,714,194$ -$ -$ 16,714,194$
Reimbursements to other funds (250,000) - - (250,000)
Payments to suppliers (11,094,696) - - (11,094,696)
Payments to employees (1,541,591) - - (1,541,591)
Net cash from operating activities 3,827,907 - - 3,827,907
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers (out)(976,800) - - (976,800)
Non-operating revenues 3,568,496 - - 3,568,496
Net cash from noncapital financing activities 2,591,696 - - 2,591,696
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Purchase of capital assets (1,788,802) - - (1,788,802)
Principal payments on long-term debt (2,459,393) - - (2,459,393)
Interest paid (691,765) - - (691,765)
Net cash from capital and related
financing activities (4,939,960) - - (4,939,960)
CASH FLOWS FROM INVESTING ACTIVITIES
Sale (purchase) of investments - (89,844) - (89,844)
Interest received 291,918 74,456 - 366,374
Net cash from investing activities 291,918 (15,388) - 276,530
NET INCREASE (DECREASE) IN CASH AND
CASH EQUIVALENTS 1,771,561 (15,388) - 1,756,173
CASH AND CASH EQUIVALENTS, MAY 1 12,865,538 1,983,900 - 14,849,438
CASH AND CASH EQUIVALENTS, APRIL 30 14,637,099$ 1,968,512$ -$ 16,605,611$
(This schedule is continued on the following page.)
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216
VILLAGE OF PLAINFIELD, ILLINOIS
COMBINING SCHEDULE OF CASH FLOWS (Continued)
WATER AND SEWER DEPARTMENT ACCOUNTS
For the Year Ended April 30, 2019
Water and
Sewer Capital
Operations Projects Eliminations Total
RECONCILIATION OF OPERATING INCOME
TO NET CASH FLOWS FROM
OPERATING ACTIVITIES
Operating income 278,351$ -$ -$ 278,351$
Adjustments to reconcile operating income
to net cash from operating activities
Depreciation 3,198,921 - - 3,198,921
(Increase) decrease in
Accounts receivable (105,031) - - (105,031)
Prepaid items 15,318 - - 15,318
Deposits (16,536) - - (16,536)
Increase (decrease) in
Pension items - IMRF (11,549) - - (11,549)
Pension items - OPEB (5,500) - - (5,500)
Accounts payable 472,815 - - 472,815
Accrued expenses 1,118 - - 1,118
Total adjustments 3,549,556 - - 3,549,556
NET CASH FROM OPERATING ACTIVITIES 3,827,907$ -$ -$ 3,827,907$
CASH AND INVESTMENTS
Cash and cash equivalents 14,637,099$ 1,968,512$ -$ 16,605,611$
Investments - 1,382,451 - 1,382,451
TOTAL CASH AND INVESTMENTS 14,637,099$ 3,350,963$ -$ 17,988,062$
NONCASH TRANSACTIONS
Capital contributions 97,847$ -$ -$ 97,847$
(See independent auditor's report.)
- 100 -
217
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL
WATER AND SEWER OPERATIONS ACCOUNTS
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
WATER OPERATIONS
Administration
Salaries - full-time 250,000$ 250,000$ 232,990$
FICA 15,500 15,500 14,338
Medicare 3,700 3,700 3,445
IMRF 29,000 29,000 25,892
Employee insurance 42,000 42,000 39,786
Deferred compensation contribution 10,000 10,000 6,511
Travel/training 7,000 7,000 2,857
Unemployment insurance 2,500 2,500 1,518
Telephone/internet 5,600 5,600 7,758
Cellular phones/pagers 7,000 7,000 4,679
Office supplies/postage 30,000 30,000 31,871
Dues and subscriptions 1,500 1,500 2,256
Gas, oil, wash, and mileage 500 500 227
Software 2,000 2,000 1,950
Sand and gravel 800 800 698
Supplies/hardware 500 500 878
Water meters 150,000 150,000 115,111
Building maintenance 10,000 10,000 6,217
Legal notices 500 500 -
Attorney legal fees 1,000 1,000 176
Contractual services 50,000 50,000 29,094
Equipment maintenance 500 500 807
Engineer fees 4,000 4,000 17,306
Insurance surplus allocation - - (16,535)
Administrative service charge 125,000 125,000 125,000
Total administration 748,600 748,600 654,830
Water provision
Salaries - full-time 375,000 375,000 366,934
Salaries - part-time 15,000 15,000 7,706
Salaries - overtime 35,000 35,000 34,420
FICA 27,000 27,000 24,758
Medicare 6,500 6,500 5,828
IMRF 50,000 50,000 42,623
Employee insurance 73,000 73,000 67,962
Deferred compensation contribution 16,500 16,500 11,682
Telephone/internet 9,000 9,000 16,673
Cellular phones/pagers 500 500 -
Electricity/gas 140,000 140,000 137,244
Office supplies/postage 2,000 2,000 702
Replacement supplies 5,000 5,000 10,458
Gas, oil, wash, and mileage 15,000 15,000 13,764
(This schedule is continued on the following pages.)
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218
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL (Continued)
WATER AND SEWER OPERATIONS ACCOUNTS
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
WATER OPERATIONS (Continued)
Water provision (Continued)
Chemicals 6,000$ 6,000$ 5,807$
Supplies/hardware 4,000 4,000 5,359
Uniforms/clothing 2,000 2,000 2,775
Building maintenance 5,000 5,000 3,209
Vehicle maintenance 7,500 7,500 12,100
Contractual services 65,000 65,000 30,800
Water purchase 8,492,000 8,492,000 9,273,434
Equipment maintenance 10,000 10,000 10,747
System maintenance 60,000 60,000 8,098
Water/fire hydrant 20,000 20,000 -
EPA analytical 16,000 16,000 9,282
Total water provision 9,457,000 9,457,000 10,102,365
Total water operations 10,205,600 10,205,600 10,757,195
SEWER OPERATIONS
Administration
Salaries - full-time 250,000 250,000 233,085
FICA 15,500 15,500 14,283
Medicare 4,000 4,000 3,431
IMRF 29,000 29,000 25,837
Employee insurance 42,000 42,000 37,563
Deferred compensation contribution 10,000 10,000 6,612
Travel/training 12,000 12,000 3,306
Unemployment insurance 2,500 2,500 1,034
Telephone/internet 13,000 13,000 12,140
Cellular phones/pagers 3,500 3,500 3,319
Office supplies/postage 30,000 30,000 32,872
Dues and subscriptions 72,300 72,300 65,015
Gas, oil, wash, and mileage 1,000 1,000 457
Supplies/hardware 2,500 2,500 3,022
Building maintenance 20,000 20,000 8,090
Attorney legal fees 1,500 1,500 176
Contractual services 50,000 50,000 27,915
Equipment maintenance 2,000 2,000 2,857
Engineer fees 10,000 10,000 13,077
Administrative service charge 125,000 125,000 125,000
Total administration 695,800 695,800 619,091
(This schedule is continued on the following page.)
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219
VILLAGE OF PLAINFIELD, ILLINOIS
SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL (Continued)
WATER AND SEWER OPERATIONS ACCOUNTS
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
SEWER OPERATIONS (Continued)
Sewer treatment
Salaries - full-time 395,000$ 395,000$ 376,342$
Salaries - part-time 10,000 10,000 7,706
Salaries - overtime 30,000 30,000 31,495
FICA 27,000 27,000 24,790
Medicare 6,543 6,543 5,832
IMRF 48,000 48,000 43,025
Employee insurance 57,000 57,000 52,579
Deferred compensation contribution 15,000 15,000 12,873
Telephone/internet 22,000 22,000 34,051
Electricity/gas 525,000 525,000 449,365
Replacement supplies 6,500 6,500 6,737
Gas, oil, wash, and mileage 12,000 12,000 15,850
Supplies/hardware 10,000 10,000 7,385
Chemicals/supplies 115,000 115,000 129,880
Sand and gravel 500 500 -
Industrial flow monitor 18,000 18,000 2,088
Uniforms/clothing 6,000 6,000 7,063
Vehicle maintenance 10,000 10,000 2,177
Contractual services 170,000 170,000 196,551
Equipment maintenance 25,000 25,000 22,814
System maintenance 125,000 125,000 118,082
Maintenance - James Street 5,000 5,000 -
Total sewer treatment 1,638,543 1,638,543 1,546,685
Other
Capital repair and replacement - sewer 2,240,000 2,240,000 2,224,833
Total other 2,240,000 2,240,000 2,224,833
Total sewer operations 4,574,343 4,574,343 4,390,609
Total water and sewer operating expenses 14,779,943$ 14,779,943$ 15,147,804
ADJUSTMENTS TO GAAP BASIS
Pension expense - IMRF - water division (5,774)
Pension expense - IMRF - sewer division (5,775)
Change in OPEB - water division (2,750)
Change in OPEB - sewer division (2,750)
Capital assets capitalized (1,788,802)
Depreciation 3,198,921
Total adjustments to GAAP basis 1,393,070
TOTAL WATER AND SEWER OPERATING EXPENSES
GAAP BASIS 16,540,874$
(See independent auditor's report.)
- 103 -
220
FIDUCIARY FUND
221
SCHEDULE OF CHANGES IN FIDUCIARY NET POSITION -
BUDGET AND ACTUAL
POLICE PENSION FUND
For the Year Ended April 30, 2019
Original Final
Budget Budget Actual
ADDITIONS
Contributions
Employer 1,370,000$ 1,370,000$ 1,402,674$
Employee 550,000 550,000 555,362
Total contributions 1,920,000 1,920,000 1,958,036
Investment income
Net appreciation in
fair value of investments 450,000 450,000 575,422
Interest and dividends 700,000 700,000 1,219,956
Total investment income 1,150,000 1,150,000 1,795,378
Less investment expense (90,000) (90,000) (106,456)
Net investment income 1,060,000 1,060,000 1,688,922
Total additions 2,980,000 2,980,000 3,646,958
DEDUCTIONS
Pension benefits 525,000 525,000 510,423
Administrative expenses 41,300 41,300 49,718
Total deductions 566,300 566,300 560,141
NET INCREASE 2,413,700$ 2,413,700$ 3,086,817
NET POSITION RESTRICTED
FOR PENSIONS
May 1 31,578,354
April 30 34,665,171$
VILLAGE OF PLAINFIELD, ILLINOIS
(See independent auditor's report.)
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222
SUPPLEMENTAL DATA
223
1415 West Diehl Road, Suite 400
Naperville, IL 60563
630.566.8400
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) applicable to the Downtown TIF during
the year ended April 30, 2019. 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, 2019, 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 Comptrol lers Office, and the Joint Review Board
and should not be used by anyone other than these specified parties.
Naperville, Illinois
September 16, 2019
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224
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 says 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.
106-115
Revenue Capacity
These schedules contain information to help the reader assess the
Village’s most significant local revenue source, the property tax.
116-123
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.
124-127
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.
128-129
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.
130-133
Sources: Unless otherwise noted, the information in these schedules is derived from the
comprehensive annual financial reports for the relevant year.
225
Fiscal Year 2010 2011 2012 2013
GOVERNMENTAL ACTIVITIES
Net investment in capital assets 298,048,879$ 287,247,440$ 273,588,903$ 261,247,144$
Restricted 646,481 679,852 2,258,412 2,874,252
Unrestricted (6,273,817) (999,983) 3,010,321 8,503,651
TOTAL GOVERNMENTAL ACTIVITIES 292,421,543$ 286,927,309$ 278,857,636$ 272,625,047$
BUSINESS-TYPE ACTIVITIES
Net investment in capital assets 85,624,259$ 86,260,116$ 84,915,466$ 85,745,939$
Restricted 603,727 601,299 601,161 603,205
Unrestricted 14,338,009 10,526,199 10,420,908 12,265,523
TOTAL BUSINESS-TYPE ACTIVITIES 100,565,995$ 97,387,614$ 95,937,535$ 98,614,667$
PRIMARY GOVERNMENT
Net investment in capital assets 383,673,138$ 373,507,556$ 358,504,369$ 346,993,083$
Restricted 1,250,208 1,281,151 2,859,573 3,477,457
Unrestricted 8,064,192 9,526,216 13,431,229 20,769,174
TOTAL PRIMARY GOVERNMENT 392,987,538$ 384,314,923$ 374,795,171$ 371,239,714$
*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
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226
2014 2015 2016*2017 2018 2019
248,456,183$ 236,161,456$ 224,437,029$ 214,068,963$ 206,531,017$ 199,080,764$
3,006,647 3,783,480 4,260,303 4,203,118 4,361,935 4,945,385
12,390,475 16,035,847 6,885,635 9,857,838 10,184,052 12,807,949
263,853,305$ 255,980,783$ 235,582,967$ 228,129,919$ 221,077,004$ 216,834,098$
85,192,902$ 83,998,867$ 83,393,179$ 84,275,866$ 84,489,070$ 85,596,840$
602,080 2,106,291 2,247,562 2,248,756 2,248,925 1,725,525
12,652,914 12,027,445 12,492,289 12,505,856 13,704,889 15,764,957
98,447,896$ 98,132,603$ 98,133,030$ 99,030,478$ 100,442,884$ 103,087,322$
333,649,085$ 320,160,323$ 307,830,208$ 298,344,829$ 291,020,087$ 284,677,604$
3,608,727 5,889,771 6,507,865 6,451,874 6,610,860 6,670,910
25,043,389 28,063,292 19,377,924 22,363,694 23,888,941 28,572,906
362,301,201$ 354,113,386$ 333,715,997$ 327,160,397$ 321,519,888$ 319,921,420$
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227
Fiscal Year 2010 2011 2012 2013
EXPENSES
Governmental activities
General government 3,634,146$ 2,754,319$ 3,808,990$ 3,442,249$
Public safety 10,192,710 10,703,278 11,247,015 11,273,628
Highways and streets 21,864,844 21,833,556 22,554,164 21,995,249
Interest 1,567,529 1,333,022 1,347,798 1,213,432
Total governmental activities expenses 37,259,229 36,624,175 38,957,967 37,924,558
BUSINESS-TYPE ACTIVITIES
Water and sewer 13,020,412 13,563,407 13,215,950 14,648,769
Total business-type activities expenses 13,020,412 13,563,407 13,215,950 14,648,769
TOTAL PRIMARY GOVERNMENT
EXPENSES 50,279,641$ 50,187,582$ 52,173,917$ 52,573,327$
PROGRAM REVENUES
Governmental activities
Charges for services
General government 3,914,078$ 4,257,608$ 4,595,180$ 4,989,871$
Public safety 1,702,528 1,913,421 1,937,666 1,756,994
Highways and streets 34,238 3,783 13,909 178,221
Operating grants and contributions 1,155,527 1,508,358 2,239,921 1,372,279
Capital grants and contributions 7,426,001 2,328,859 257,817 1,009,182
Total governmental activities
program revenues 14,232,372 10,012,029 9,044,493 9,306,547
Business-type activities
Charges for services
Water/sewer 9,510,526 10,135,734 11,482,986 14,066,990
Operating grants and contributions 495,793 - - -
Capital grants and contributions 1,943,525 372,147 90,791 2,145,000
Total business-type activities
program revenues 11,949,844 10,507,881 11,573,777 16,211,990
TOTAL PRIMARY GOVERNMENT
PROGRAM REVENUES 26,182,216$ 20,519,910$ 20,618,270$ 25,518,537$
NET (EXPENSE) REVENUE
Governmental activities (23,026,857)$ (26,612,146)$ (29,913,474)$ (28,618,011)$
Business-type activities (1,070,568) (3,055,526) (1,642,173) 1,563,221
TOTAL PRIMARY GOVERNMENT
NET (EXPENSE) REVENUE (24,097,425)$ (29,667,672)$ (31,555,647)$ (27,054,790)$
VILLAGE OF PLAINFIELD, ILLINOIS
CHANGE IN NET POSITION
Last Ten Fiscal Years
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228
2014 2015*2016 2017 2018 2019
4,437,507$ 3,974,582$ 4,461,409$ 4,547,120$ 4,547,120$ 4,485,123$
11,321,562 11,778,078 12,608,966 14,062,875 14,062,875 14,321,219
23,977,254 23,731,474 24,868,163 23,787,789 23,787,789 26,894,226
1,154,112 1,059,100 870,373 800,364 800,364 679,991
40,890,435 40,543,234 42,808,911 43,198,148 43,198,148 46,380,559
15,233,480 15,513,750 15,976,198 16,324,022 16,324,022 17,232,193
15,233,480 15,513,750 15,976,198 16,324,022 16,324,022 17,232,193
56,123,915$ 56,056,984$ 58,785,109$ 59,522,170$ 59,522,170$ 63,612,752$
5,178,547$ 5,472,089$ 5,814,964$ 6,151,486$ 6,151,486$ 6,597,384$
1,658,959 1,611,233 1,418,860 1,593,981 1,593,981 1,642,372
141,846 9,193 37,417 43,621 43,621 59,935
1,386,766 1,492,593 1,203,530 1,184,693 1,184,693 1,401,888
118,359 44,267 360,507 1,207,122 1,207,122 3,881,551
8,484,477 8,629,375 8,835,278 10,180,903 10,180,903 13,583,130
13,361,542 13,407,793 14,224,684 15,071,122 15,071,122 16,819,225
- - - - - -
- - - 389,353 389,353 97,847
13,361,542 13,407,793 14,224,684 15,460,475 15,460,475 16,917,072
21,846,019$ 22,037,168$ 23,059,962$ 25,641,378$ 25,641,378$ 30,500,202$
(32,405,958)$ (31,913,859)$ (33,973,633)$ (33,017,245)$ (33,017,245)$ (32,797,429)$
(1,871,938) (2,105,957) (1,751,514) (863,547) (863,547) (315,121)
(34,277,896)$ (34,019,816)$ (35,725,147)$ (33,880,792)$ (33,880,792)$ (33,112,550)$
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229
Fiscal Year 2010 2011 2012 2013
GENERAL REVENUES AND OTHER
CHANGES IN NET POSITION
Governmental activities
Taxes
Property and replacement 6,428,427$ 6,651,509$ 6,306,567$ 6,300,458$
Home rule sales tax - - - -
Utility/telecommunications 2,271,926 2,980,148 3,066,185 2,981,462
Local motor fuel - 296,235 489,711 838,419
Other 4,860 4,447 7,069 5,804
Sales and use tax 7,377,482 7,670,219 8,143,910 8,495,268
Income tax 2,965,208 2,910,807 3,203,518 3,567,060
Investment income 15,166 8,190 6,770 20,956
Miscellaneous 87,030 68,237 103,695 72,956
Transfers 524,770 528,120 516,376 493,650
Total governmental activities 19,674,869 21,117,912 21,843,801 22,776,033
Business-type activities
Home rule sales tax - - - 1,415,262
Investment income 93,583 26,906 8,480 9,010
Miscellaneous 30,480 378,359 699,990 1,169,633
Transfers (524,770) (528,120) (516,376) (493,650)
Total business-type activities (400,707) (122,855) 192,094 2,100,255
TOTAL PRIMARY GOVERNMENT 19,274,162$ 20,995,057$ 22,035,895$ 24,876,288$
CHANGE IN NET POSITION
Governmental activities (3,351,988)$ (5,494,234)$ (8,069,673)$ (5,841,978)$
Business-type activities (1,471,275) (3,178,381) (1,450,079) 3,663,476
TOTAL PRIMARY GOVERNMENT
CHANGE IN NET POSITION (4,823,263)$ (8,672,615)$ (9,519,752)$ (2,178,502)$
*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)
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230
2014 2015*2016 2017 2018 2019
6,352,505$ 6,538,805$ 6,633,529$ 6,795,465$ 6,795,465$ 7,358,761$
- 3,286,980 3,403,167 3,492,459 3,492,459 3,725,422
3,198,840 3,107,995 2,816,908 2,915,445 2,915,445 2,995,191
790,158 813,718 897,404 959,052 959,052 1,674,790
4,966 8,250 7,587 10,092 10,092 8,265
8,848,545 5,842,343 6,199,078 6,328,246 6,328,246 6,978,728
3,857,016 3,876,349 4,218,244 3,741,387 3,741,387 3,842,879
27,857 (120,582) 53,007 140,553 140,553 672,108
63,581 197,627 267,223 210,598 210,598 321,579
490,748 489,852 498,100 970,900 970,900 976,800
23,634,216 24,041,337 24,994,247 25,564,197 25,564,197 28,554,523
1,630,710 1,643,244 1,701,328 1,745,968 1,745,968 1,862,431
14,986 141 61,902 62,358 62,358 375,621
550,219 637,131 822,046 923,569 923,569 1,698,307
(490,748) (489,852) (498,100) (970,900) (970,900) (976,800)
1,705,167 1,790,664 2,087,176 1,760,995 1,760,995 2,959,559
25,339,383$ 25,832,001$ 27,081,423$ 27,325,192$ 27,325,192$ 31,514,082$
(8,771,742)$ (7,872,522)$ (8,979,386)$ (7,453,048)$ (7,453,048)$ (4,242,906)$
(166,771) (315,293) 335,662 897,448 897,448 2,644,438
(8,938,513)$ (8,187,815)$ (8,643,724)$ (6,555,600)$ (6,555,600)$ (1,598,468)$
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231
Fiscal Year 2010 2011 2012 2013
GENERAL FUND
Reserved 1,259,966$ 3,393,753$ -$ -$
Unreserved - designated 638,341 750,040 - -
Unreserved - undesignated 2,964,485 4,151,179 - -
Nonspendable for
Advances - - 1,193,937 1,153,506
Long-term receivables - - 909,968 705,953
Prepaid items - - 123,321 133,497
Restricted
Retirement obligations - - - -
Public safety - - - -
Unrestricted
Assigned for bridge construction - - 20,000 -
Assigned for insurance - - 845,155 1,006,427
Unassigned - - 6,814,424 9,658,183
TOTAL GENERAL FUND 4,862,792$ 8,294,972$ 9,906,805$ 12,657,566$
ALL OTHER GOVERNMENTAL FUNDS
Reserved 646,481$ 679,852$ -$ -$
Unreserved, reported in
Capital Projects Fund (12,268,499) (10,889,373) - -
Special Revenue Fund 713,258 1,174,378 - -
Restricted for
Street maintenance - - 1,115,600 1,509,744
Public safety - - 42,389 40,585
Audit - - 4,106 5,360
Liability insurance - - 310,733 219,288
Economic development - - 785,584 1,099,275
Unrestricted
Assigned for debt service - - 1,347 881
Assigned for capital projects - - - -
Unassigned - - (7,414,412) (4,328,519)
TOTAL ALL OTHER
GOVERNMENTAL FUNDS (10,908,760)$ (9,035,143)$ (5,154,653)$ (1,453,386)$
TOTAL FUND BALANCES (6,045,968)$ (740,171)$ 4,752,152$ 11,204,180$
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
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232
2014 2015 2016 2017 2018 2019
-$ -$ -$ -$ -$ -$
- - - - - -
- - - - - -
- - - - - -
687,538 669,986 363,498 221,763 - -
133,536 135,867 142,187 150,893 212,479 14,236
- - 16,709 92,012 125,878 131,092
- - 471,209 393,352 508,783 466,127
- - - - - -
1,065,860 1,158,291 1,127,527 1,305,917 1,248,272 1,341,972
9,841,030 8,322,103 8,485,950 8,655,225 9,556,631 9,955,142
11,727,964$ 10,286,247$ 10,607,080$ 10,819,162$ 11,652,043$ 11,908,569$
-$ -$ -$ -$ -$ -$
- - - - - -
- - - - - -
1,915,321 2,690,722 2,819,181 3,077,064 3,173,918 3,474,726
42,443 32,058 40,651 42,749 48,257 53,287
3,511 3,970 6,161 9,342 15,977 22,593
86,172 70,626 21,126 48,059 294,086 442,523
959,200 986,104 885,266 540,540 195,036 355,037
918 1,700 2,133 2,159 2,233 3,130
405,138 5,447,573 8,837,434 13,490,725 14,805,542 17,678,526
- - - (435) - -
3,412,703$ 9,232,753$ 12,611,952$ 17,210,203$ 18,535,049$ 22,029,822$
15,140,667$ 19,519,000$ 23,219,032$ 28,029,365$ 30,187,092$ 33,938,391$
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233
Fiscal Year 2010 2011 2012 2013
REVENUES
Taxes 16,775,978$ 17,533,217$ 18,150,775$ 19,207,009$
Licenses and permits 495,063 497,966 611,529 735,905
Intergovernmental 3,359,417 5,507,812 5,340,409 5,298,633
Charges for services 4,712,486 4,152,165 4,380,366 4,822,592
Fines and forfeits 1,103,323 1,329,951 1,325,854 1,169,501
Investment income 15,166 8,190 6,770 20,956
Miscellaneous 356,964 385,686 479,606 334,334
Total revenues 26,818,397 29,414,987 30,295,309 31,588,930
EXPENDITURES
General government 3,133,119 2,401,600 3,477,890 3,141,185
Public safety 10,303,037 10,100,410 10,654,797 10,686,447
Highways and streets 6,432,461 6,388,974 6,431,829 6,623,648
Capital outlay 3,947,891 2,786,336 1,950,478 2,042,968
Debt service
Principal 1,580,000 1,580,000 1,720,000 1,915,000
Interest and fiscal charges 1,655,506 1,485,744 1,581,506 1,221,304
Total expenditures 27,052,014 24,743,064 25,816,500 25,630,552
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES (233,617) 4,671,923 4,478,809 5,958,378
OTHER FINANCING SOURCES (USES)
Transfers in 3,659,728 3,610,948 3,096,035 3,102,780
Transfers (out)(3,134,958) (3,082,828) (2,579,659) (2,609,130)
Refunding bonds issued 865,000 9,280,000 6,820,000 -
Premium (discount) on refunding bonds 37,806 564,424 532,928 -
Bonds issued - - - -
Premium (discount) on bonds issued - - - -
Payment to escrow agent (883,953) (9,913,670) (7,251,451) -
Installment notes issued 114,754 - - -
Sale of capital assets - 175,000 395,661 -
Total other financing sources (uses)658,377 633,874 1,013,514 493,650
NET CHANGE IN FUND BALANCES 424,760$ 5,305,797$ 5,492,323$ 6,452,028$
DEBT SERVICE AS A PERCENTAGE
OF NONCAPITAL EXPENDITURES 14.00%13.96%13.03%12.94%
*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
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234
2014 2015*2016 2017 2018 2019
19,853,191$ 10,647,752$ 10,941,684$ 11,257,069$ 11,822,426$ 12,208,524$
862,916 976,464 1,177,055 1,166,151 1,094,102 1,318,572
4,661,759 14,308,398 14,596,272 14,772,754 14,513,737 15,822,129
4,887,938 4,932,519 5,100,794 5,485,364 5,664,929 5,848,888
1,122,269 1,094,229 907,956 1,052,355 1,067,168 1,032,766
27,857 (120,582) 53,007 140,553 311,646 672,108
212,015 342,080 554,657 432,609 2,209,121 4,257,866
31,627,945 32,180,860 33,331,425 34,306,855 36,683,129 41,160,853
4,029,639 3,677,375 3,966,293 4,211,656 5,460,233 4,506,444
10,746,430 11,266,927 11,453,755 11,675,600 12,210,028 12,879,658
7,404,103 7,197,622 7,809,942 7,856,257 8,801,462 8,870,269
2,870,609 3,048,345 3,897,730 3,606,528 5,909,454 9,032,558
1,945,000 2,085,000 2,215,000 2,315,000 2,395,000 2,475,000
1,191,213 1,138,302 890,875 806,150 733,025 650,150
28,186,994 28,413,571 30,233,595 30,471,191 35,509,202 38,414,079
3,440,951 3,767,289 3,097,830 3,835,664 1,173,927 2,746,774
6,094,911 6,845,397 5,939,207 5,704,731 3,554,123 4,879,743
(5,604,163) (6,355,545) (5,441,107) (4,733,831) (2,574,823) (3,902,943)
- 9,665,000 - - - -
- 331,514 - - - -
- - - - - -
- - - - -
- (9,875,322) - - - -
- - - - - -
4,788 - 104,102 3,769 4,500 27,725
495,536 611,044 602,202 974,669 983,800 1,004,525
3,936,487$ 4,378,333$ 3,700,032$ 4,810,333$ 2,157,727$ 3,751,299$
11.53%11.78%10.79%11.01%10.00%9.40%
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235
ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY
Last Ten Levy Years
Total Taxable Total Estimated Estimated
Levy Residential Commercial Industrial Farm Railroad Equalized Direct Tax Actual Taxable Actual Taxable
Year Property Property Property Property Property Assessed Value Rate Value Value
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%
2017 1,163,630,631 145,895,711 17,159,173 4,184,880 443,511 1,331,313,906 0.4669 3,993,941,718 33.333%
2018 1,218,694,154 149,409,999 17,114,459 4,494,831 466,959 1,390,180,402 0.4669 4,170,541,206 33.333%
Note: Property in the Village is reassessed each year. Property is assessed at 33% of estimated actual value.
Data Sources
Office of the County Clerk - Will County, Illinois
Office of the County Clerk - Kendall County, Illinois
VILLAGE OF PLAINFIELD, ILLINOIS
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236
Levy Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
DIRECT TAX RATES
General 0.2053 0.2012 0.2032 0.2158 0.2210 0.2099 0.1974 0.1921 0.2002 0.2159
Debt service 0.0024 0.0086 0.0090 0.0098 0.0098 0.0098 0.0097 0.0088 0.0089 0.0083
Police Pension 0.0503 0.0682 0.0721 0.0767 0.0783 0.0811 0.0911 0.1068 0.1057 0.0936
IMRF 0.0413 0.0436 0.0461 0.0490 0.0500 0.0492 0.0476 0.0448 0.0407 0.0389
Police protection 0.0575 0.0607 0.0641 0.0682 0.0696 0.0683 0.0662 0.0624 0.0711 0.0788
Audit 0.0008 0.0029 0.0031 0.0030 0.0034 0.0033 0.0035 0.0033 0.0033 0.0026
Liability insurance 0.0503 0.0227 0.0321 0.0342 0.0348 0.0453 0.0514 0.0487 0.0370 0.0288
Total direct rates 0.4079 0.4079 0.4297 0.4567 0.4669 0.4669 0.4669 0.4669 0.4669 0.4669
OVERLAPPING TAX RATES
Will County Including Forest Preserve 0.6543 0.6841 0.7244 0.7244 0.8186 0.8410 0.8295 0.8091 0.7881 0.7431
Plainfield CUSD #202 4.5876 4.8618 5.2705 5.8323 6.2265 6.2622 6.2410 5.8941 5.7067 5.5732
Joliet Jr. Community College #525 0.2144 0.2270 0.2463 0.2768 0.2955 0.3085 0.3065 0.3099 0.2994 0.2924
Plainfield Township Park District 0.1740 0.1959 0.2126 0.2433 0.2535 0.2742 0.2692 0.2560 0.2541 0.2591
Plainfield Public Library District 0.1421 0.1573 0.1720 0.1894 0.2013 0.2057 0.2021 0.1939 0.1921 0.1893
Plainfield Fire Protection District 0.8419 0.8656 0.8872 0.9216 0.9970 1.0122 1.0036 0.9674 0.9650 0.9537
Township and all other 0.1483 0.1653 0.1804 0.1960 0.2106 0.2125 0.2091 0.1991 0.1952 0.1908
Total overlapping rates 6.7626 7.1570 7.6934 8.3838 9.0030 9.1163 9.0610 8.6295 8.4006 8.2016
TOTAL TAX RATES 7.1705 7.5649 8.1231 8.8405 9.4699 9.5832 9.5279 9.0964 8.8675 8.6685
Property tax rates are per $100 of assessed valuation.
Data Source
Office of the County Clerk - Will County, Illinois
VILLAGE OF PLAINFIELD, ILLINOIS
PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS
Last Ten Levy Years
- 117 -
237
Percentage Percentage
of Total of Total
2017 Taxable Village 2008 Taxable Village
Equalized Taxable Equalized Equalized
Assessed Assessed Assessed Assessed
Taxpayer Business/Properties Value Rank Valuation Value Rank Valuation
JVM Realty Corporation Springs at 127th 11,361,592$ 1 0.82%
Diageo North America, Inc.Manufacturer of liquors 9,479,479 2 0.68%
Edward Health Ventures Healthcare 5,617,394 3 0.40%
Wal-Mart Stores Inc.Discount department store 4,581,409 4 0.33%
Menard's Inc.Home improvement center 4,135,064 5 0.30%
Meijer Discount department store 3,973,157 6 0.29%
American House Senior Living Senior care facility 3,825,000 7 0.28%
Target Discount department store 3,336,886 8 0.24%
Chicago Bridge & Iron Engineering & technical center 2,921,250 9 0.21%
Coilplus Illinois Inc.Flat rolled steel processing 2,720,001 10 0.20%
Diageo North America, Inc.Manufacturer of liquors 13,173,470$ 1 0.94%
Edward Health Ventures Healthcare 9,196,905 2 0.66%
Wal-Mart Stores Inc.Discount department store 6,626,576 3 0.47%
Meijer Discount department store 6,084,457 4 0.43%
Menard's Inc.Home improvement center 4,479,464 5 0.32%
Dayfield Properties Developer 4,261,630 6 0.30%
Target Discount department store 4,191,105 7 0.30%
Coilplus Illinois Inc.Flat rolled steel processing 3,599,430 8 0.26%
Mars-Kensington North LLC Land development 2,660,396 9 0.19%
Sun-Times Media Plainfield LLC Newspaper publisher 2,635,589 10 0.19%
TOTAL 51,951,232$ 3.75%56,909,022$ 4.06%
** 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
2019 2010
PRINCIPAL PROPERTY TAXPAYERS
Current Year and Nine Years Ago
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238
Levy Collection Fiscal Percentage Collections in Total Collections Total Collections
Year Year Year Tax Levied Amount of Levy Subsequent Years To Date To Date
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%
2016 2017 2018 5,988,257 5,959,759 99.52%N/A 5,959,759 99.52%
2017 2018 2019 6,215,904 6,205,547 99.83%N/A 6,205,547 99.83%
Note: Levies and collections for tax levy years 2008 - 2010 include Will County only.
N/A - Information not available
Data Sources
Office of the County Clerk - Will County, Illinois
Office of the County Clerk - Kendall County, Illinois
Total Collections within the
Levy Year
VILLAGE OF PLAINFIELD, ILLINOIS
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Levy Years
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239
VILLAGE OF PLAINFIELD, ILLINOIS
PROPERTY TAX ASSESSED VALUATIONS, RATES, AND TAX EXTENSIONS
Last Ten Levy Years
Tax Levy Year 2009 2010 2011 2012 2013
ASSESSED VALUATION 1,401,098,375$ 1,318,896,845$ 1,244,982,885$ 1,178,610,057$ 1,149,746,660$
Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount
TAX EXTENSIONS
General 0.2067 2,877,525$ 0.2012 2,643,631$ 0.2032 2,529,533$ 0.2158 2,543,386$ 0.2210 2,541,014$
Debt service 0.0024 33,611 0.0086 113,418 0.0090 112,021 0.0098 115,469 0.0098 112,648
Police Pension 0.0500 704,504 0.0682 899,517 0.0721 897,766 0.0767 903,769 0.0783 900,238
IMRF 0.0410 578,458 0.0436 573,793 0.0461 574,000 0.0490 577,376 0.0500 574,887
Police protection 0.0571 805,330 0.0607 799,295 0.0641 798,146 0.0682 803,595 0.0696 800,217
Audit 0.0007 11,148 0.0029 38,241 0.0031 38,567 0.0030 35,338 0.0034 39,030
Liability insurance 0.0500 704,504 0.0227 299,426 0.0321 399,660 0.0342 402,909 0.0348 400,106
TOTAL TAX EXTENSIONS 0.4079 5,715,080$ 0.4079 5,367,321$ 0.4297 5,349,693$ 0.4567 5,381,842$ 0.4669 5,368,140$
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240
VILLAGE OF PLAINFIELD, ILLINOIS
PROPERTY TAX ASSESSED VALUATIONS, RATES, AND TAX EXTENSIONS (Continued)
Last Ten Levy Years
Tax Levy Year 2014 2015 2016 2017 2018
ASSESSED VALUATION 1,173,327,609$ 1,211,918,620$ 1,282,556,687$ 1,331,313,906$ 1,390,180,402$
Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount
TAX EXTENSIONS
General 0.2099 2,463,239$ 0.1974 2,393,149$ 0.1974 2,452,961$ 0.2002 2,671,680$ 0.2159 3,001,704$
Debt service 0.0098 114,957 0.0097 117,462 0.0097 118,846 0.0089 118,180 0.0083 115,321
Police Pension 0.0811 951,470 0.0911 1,103,800 0.0911 1,370,987 0.1057 1,404,818 0.0936 1,301,135
IMRF 0.0492 577,137 0.0476 576,756 0.0476 575,818 0.0407 540,770 0.0389 540,734
Police protection 0.0683 801,299 0.0662 802,149 0.0662 801,498 0.0711 945,182 0.0788 1,095,434
Audit 0.0033 38,713 0.0035 42,394 0.0035 42,308 0.0033 43,814 0.0026 36,071
Liability insurance 0.0453 531,426 0.0514 622,738 0.0514 625,839 0.0370 491,460 0.0288 400,353
TOTAL TAX EXTENSIONS 0.4669 5,478,241$ 0.4669 5,658,448$ 0.4669 5,988,257$ 0.4669 6,215,904$ 0.4669 6,490,752$
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241
Calendar Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
General merchandise 1,619,652$ 1,704,879$ 1,422,877$ 1,888,789$ 2,014,318$ 2,957,023$ 2,923,484$ 2,872,245$ 2,810,504$ 2,878,191$
Food 530,171 469,346 447,894 377,464 405,981 619,855 920,851 760,833 862,417 1,063,115
Drinking and eating places 904,118 942,498 1,038,892 1,259,374 1,481,747 1,547,675 1,656,683 1,749,367 1,767,933 1,893,015
Apparel 104,996 120,139 347,612 127,335 121,980 87,001 139,606 162,603 179,296 179,438
Furniture, H.H., and radio 142,158 145,517 141,098 157,320 125,553 133,673 147,176 140,391 133,176 134,476
Lumber, building hardware 547,665 535,803 552,466 675,008 812,648 888,333 938,009 999,130 1,002,964 1,009,777
Automobile and filling stations 1,355,716 1,443,543 1,867,893 2,364,926 2,738,000 1,593,137 1,511,396 1,595,968 1,939,282 2,183,218
Drugs and miscellaneous retail 889,549 959,238 1,036,231 1,384,198 1,564,115 1,588,279 919,458 1,449,363 1,375,599 1,279,519
Agriculture and all others 480,942 465,556 468,099 291,404 300,709 376,539 877,983 545,409 556,959 594,384
Manufacturers 208,888 184,640 64,035 82,726 125,084 150,191 140,846 187,450 232,970 245,528
TOTAL 6,783,855$ 6,971,159$ 7,387,097$ 8,608,544$ 9,690,135$ 9,941,706$ 10,175,492$ 10,462,759$ 10,861,100$ 11,460,661$
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*1.00%1.00%1.00%1.00%1.50%1.50%1.50%1.50%1.50%1.50%
*1.50% effective July 1, 2012.
Data Source
Illinois Department of Revenue - Will County only
VILLAGE OF PLAINFIELD, ILLINOIS
SALES TAX BY CATEGORY
Last Ten Calendar Years
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242
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
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%
2017 1.00%1.50%0.25%0.75%5.00%8.50%
2018 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
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243
RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Percentage
Fiscal General Installment General Illinois Total of
Year Obligation Notes Obligation Revenue EPA Primary Personal Per
Ended Bonds Payable Bonds Bonds Loan Government Income*Capita*
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%1,435
2014 27,985,000 -9,735,000 14,885,000 2,946,902 55,551,902 3.67%1,320
2015 28,162,546 -8,816,853 16,449,941 2,795,259 56,224,599 3.53%1,323
2016 25,895,431 -7,201,017 16,019,942 2,641,714 51,758,104 3.08%1,206
2017 23,481,950 -5,494,025 15,474,342 2,486,244 46,936,561 2.63%1,069
2018 20,985,301 -3,726,754 14,903,742 2,328,825 41,944,622 N/A 955
2019 18,384,607 -1,900,751 14,308,142 2,169,432 36,762,932 N/A 837
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 available
Data Source
Audited Financial Statements
Activities
VILLAGE OF PLAINFIELD, ILLINOIS
Governmental Business-Type
Activities
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244
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
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 3.05%870
2016 33,096,448 - 33,096,448 2.58%771
2017 28,975,975 - 28,975,975 2.18%660
2018 24,712,055 - 24,712,055 1.78%560
2019 20,285,358 - 20,285,358 N/A N/A
N/A - information not available
VILLAGE OF PLAINFIELD, ILLINOIS
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245
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
Percentage Village's
Gross Debt Applicable Share
Governmental Unit Debt to the Village*of Debt
Village of Plainfield 18,384,607$ 100.000%18,384,607$
Will County - (2)(3)6.131%-
Will County Forest Preserve District 97,975,000 (1)6.131%6,006,847
Kendall County - (2)2.862%-
Kendall County Forest Preserve District 35,860,000 2.862%1,026,313
Plainfield Fire Protection District - (2)78.511%-
Oswegoland Park District 7,485,000 7.990%598,052
Plainfield Park District 11,649,000 45.619%5,314,157
Oswego Public Library District 5,780,000 7.644%441,823
Plainfield Unit School District #202 189,625,000 (3)35.381%67,091,221
Indian Prairie Unit School District #204 168,830,000 (3)0.593%1,001,162
Oswego Unit School District #308 290,728,062 (1)6.767%19,673,568
DuPage Community College #502 151,525,000 (2)0.066%100,007
Waubonsee Community College #516 52,510,000 1.444%758,244
Joliet Community College #525 69,785,000 (2)5.869%4,095,682
Total Overlapping Debt 1,081,752,062 106,107,076
TOTAL DIRECT AND OVERLAPPING DEBT 1,100,136,669$ 124,491,683$
(1) Includes original principal amounts of outstanding General Obligation Capital Appreciation Bonds.
(3) Excludes outstanding debt certificates.
Data Sources
The Village, Will, and Kendall County Clerk's Offices
VILLAGE OF PLAINFIELD, ILLINOIS
April 30, 2019
(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.
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246
PLEDGED-REVENUE COVERAGE
WATER REVENUE BONDS
Last Ten Fiscal Years
Water
Fiscal Charges Debt Service
Year and Other Principal Interest Coverage
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
2018 16,004,417 565,000 567,081 14.14
2019 16,819,225 590,000 541,350 14.87
Data Source
Audited financial statements
VILLAGE OF PLAINFIELD, ILLINOIS
Note:Details of the Village's outstanding debt can be found in the notes to financial
statements.
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247
DEMOGRAPHIC AND ECONOMIC INFORMATION
Last Ten Fiscal Years
Per
Median Capita
Fiscal Household Personal Personal Unemployment
Year Population Income Income Income Rate
2010 39,581 105,897$ 1,309,814,452$ 33,092$ 8.6%
2011 40,151 *108,239 1,381,274,702 34,402 8.4%
2012 40,446 *111,637 1,428,229,152 35,312 7.5%
2013 41,739 *108,928 1,454,437,194 34,846 7.7%
2014 42,085 *111,536 1,515,354,595 36,007 6.0%
2015 42,484 *111,521 1,592,385,288 37,482 5.0%
2016 42,933 *116,896 1,678,937,898 39,106 4.7%
2017 43,926 121,746 1,785,020,862 40,637 4.0%
2018 44,138 N/A N/A N/A 3.5%
2019 N/A N/A N/A N/A 3.6%
N/A - information not available
Data Sources
U.S. Census Bureau - 2010 census data
*Census.gov estimate
Household and per capita income:
U.S. Census Bureau - American Fact Finder
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
2012-2016 American Community Survey 5-Yr Estimates
Unemployment Rate:
Illinois Department of Employment Security (2018 through June - not seasonally adjusted)
VILLAGE OF PLAINFIELD, ILLINOIS
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248
PRINCIPAL EMPLOYERS
Current Year and Nine Years Ago
Percent Percent
of Total of Total
No. of Village No. of Village
Employer Rank Employees Population Employer Rank Employees Population
Plainfield CUSD #202 1 3,500 7.93%Plainfield CUSD #202 1 3,395 8.58%
Diageo North America, Inc.2 581 1.32%Chicago Bridge & Iron Co.2 730 1.84%
Wal-Mart 3 385 0.87%Jewel 3 380 0.96%
Jewel-Osco 4 335 0.76%Diageo North America 4 300 0.76%
McDermott Intl (Chicago Bridge & Iron)5 300 0.68%Wal-Mart 5 285 0.72%
Meijer 6 216 0.49%Meijer 6 275 0.69%
Target 7 170 0.39%Target 7 160 0.40%
Village of Plainfield 8 144 0.33%Village of Plainfield 8 130 0.33%
Lakewood Nursing and Rehab Center 9 135 0.31%HPD, A Veolia Water Solutions Co.9 120 0.30%
Community Unit School District 308 10 133 0.30%Plainfield Precision 10 95 0.24%
Population Population
44,138 39,581
Note: May include both full-time and full-time equivalent employees.
Data Source
From a canvas of employers, IL Services and Manufacturers Directory, Harris Illinois Industrial Directory
VILLAGE OF PLAINFIELD, ILLINOIS
20102019
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249
Function/Program 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Administration/Finance 14.50 14.50 14.50 15.00 14.50 15.50 16.00 16.00 16.00 16.00
Police Department 77.00 73.50 75.50 75.50 76.50 76.50 77.50 76.50 76.50 80.00
Streets Department 19.50 17.00 17.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50
Community Development 7.00 7.50 7.50 8.00 8.00 8.00 9.50 14.00 15.00 15.00
Water and Sewer Department 12.00 11.50 12.50 11.50 11.50 11.50 11.50 11.50 11.50 10.50
Public Works Engineering 3.00 2.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 4.00
TOTAL 133.00 126.00 130.50 131.50 132.00 133.00 136.00 139.50 140.50 144.00
Data Source
Village Human Resources Department
VILLAGE OF PLAINFIELD, ILLINOIS
FULL-TIME EQUIVALENT EMPLOYEES
Last Ten Fiscal Years
- 130 -
250
Function/Program 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
PUBLIC SAFETY
Police
Calls for service 39,228 41,048 40,490 37,529 34,570 33,252 34,031 34,176 33,476 37,915
Total traffic citations 12,455 12,125 14,037 11,086 9,819 7,951 6,974 6,842 6,285 7,464
Total DUI arrests 187 154 104 119 107 89 69 66 76 99
Total crashes 984 1,109 980 1,010 1,121 1,200 1,272 1,020 1,151 1,347
D.A.R.E Program student attendance 1,100 1,100 1,150 1,200 4,544 1,200 1,631 2,100 2,100 790
BUILDING PERMITS ISSUED
New residential units 66 58 88 111 135 166 138 143 144 180
General construction inspections 5,335 4,300 4,884 6,619 8,016 6,367 7,801 8,095 8,816 8,453
Commercial/office/industrial added (sq ft.)24,659 172,926 90,770 71,414 194,250 - 59,399 342,429 38,757 95,421
Acreage annexed 24 5 2.1 277 6 87 177 6 59 207
BUILDING PERMIT REVENUE
(*fiscal year)592,852$ 294,862$ 275,144$ 447,103$ 561,591$ 677,304$ 983,448$ 952,317$ 855,481$ 1,087,619$
PUBLIC WORKS
Asphalt patching/pothole repairs (tons)292 285 195 136 109 104 72 55 156 122
Shoulder stone repaired (tons)430 464 843 1,173 824 945 390 277 748 1,096
Snow removal events 45 29 20 12 26 27 23 21 19 30
Street sweeping (lane miles)1,976 1,760 1,627 1,958 1,635 1,334 1,398 1,906 2,180 1,964
Grounds maintenance and mowing (hours)2,070 1,974 2,280 1,709 1,904 1,552 1,674 1,026 1,483 2,949
UTILITY BILLING (*fiscal year)
Number of metered accounts 149,687 149,687 148,031 151,816 153,205 154,914 156,826 159,281 161,083 162,422
Water consumption billed (cubic feet)
Residential 116,145,176 110,246,350 111,002,800 123,367,085 123,441,600 125,383,157 115,777,283 107,567,800 112,559,000 110,776,966
Commercial 16,569,010 17,304,912 20,570,922 16,671,638 22,609,487 13,257,815 13,161,991 17,301,547 20,934,889 18,481,670
Industrial 17,298,465 17,259,429 13,933,361 14,311,880 17,775,104 19,647,597 18,882,494 18,682,642 19,888,798 23,267,214
WATER
Average daily flow (MGD)3.096 3.062 3.091 3.49 3.205 3.098 3.136 3.092 3.234 3.34
Peak daily flow (MGD)5.732 5.841 6.324 6.644 5.941 4.656 5.292 5.768 5.218 6
Water main breaks 6 4 5 2 1 6 4 4 9 4
Number of valves exercised 166 2061 28 19 513 1,096 441 28 1,700 1,200
VILLAGE OF PLAINFIELD, ILLINOIS
OPERATING INDICATORS
Last Ten Calendar Years
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251
Function/Program 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
WASTEWATER
Miles of sanitary sewer main 220 220 220 220 220 220 220 221 221 220
Average daily flow (MGD)3.746 3.55 3.964 3.21 4.441 4.663 4.460 4.372 4.763 4.587
Bio-solids treated (tons)605 730 642 799 771 945 879 888 893 972
Sewers inspected/cleaned (feet)12,000 9,000 3,308 23,200 13,200 6,200 14,006 13,450 13,197 24,568
Data Source
Various Village departments
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252
CAPITAL ASSET STATISTICS
Last Ten Fiscal Years
Function/Program 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
PUBLIC SAFETY
Police
Stations 1 1 1 1 1 1 1 1 1 1
Area patrols 6 6 6 6 6 6 6 6 6 6
Patrol units/shift 6 6 7 6 6 6 6 6 6 6
PUBLIC WORKS
Lane miles of streets 410 410 410 410 410 410 410 410 410 410
Traffic signals 7 7 7 4 4 4 4 4 4 4
WATER
Water mains (miles)226 226 226 229 229 229 229 230 230 230
Storage 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 9,200,000
WASTEWATER
Sanitary sewers (miles)220 220 220 220 220 220 220 221 221 221
Treatment capacity (gallons)7,500,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,000 7,500,000
Data Source
Various Village departments
VILLAGE OF PLAINFIELD, ILLINOIS
- 133 -
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September 7, 2019
Village Officials of Plainfield
c/o Planning Department
14400 S. Coil Plus Drive
Plainfield, Illinois 60544
Re: Legendary Escape Games, LLC Special Use Permit
Dear Sir or Ma’am:
Attached please a Special Use Permit Application by Todd Baraniak, on behalf of Legendary
Escape Games, LLC (collectively, “Petitioner”). Petitioner submits this application and supporting
documents to obtain a Special Use Permit in connection with his proposed use of the property at
15115 S. Des Plaines, Plainfield, Illinois 60544 (“Property”), which is located in a commercially
zoned district of Plainfield. The intended use of the Property is to operate an entertainment venue
which would consist of approximately five escape room type attractions and approximately three
axe throwing targeting lanes with lounge.
Escape Rooms are one of the fastest growing entertainment venues today and consist of 1 – 12
people entering a room(s) with 60 minutes to find clues, solve riddles and use team building
techniques to find the way to escape the room (doors are not locked) with the fastest time possible.
We have successfully operated escape rooms in Aurora, IL over the last 5 years with thousands of
satisfied customers (see www.LegendaryEscapeRooms.com & 4.6 Star Google Rating). It should
be noted that the Aurora location has a more mature theme for customers over 13 years old, while
the Plainfield location will be family friendly for all ages.
Our team also designs and builds escape rooms and has developed 12+ different escape room
designs that have been built out around the entire U.S. We will use the 5 most successful designs
in the Plainfield location to ensure the most fun for all ages. These escape rooms will be an
excellent experience for everyone, especially families that want something fun, exciting and
educational to do with their kids.
Axe throwing has also become a very popular and safe activity recently with over 20 locations in
the Chicagoland area and 1000’s across the U.S. We have also successfully operated 4 Axe
Throwing lanes in our Aurora location. The axe throwing experience will operate out of the other
half of the building and will include 3 lanes and a lounge for corporate parties and family/friend
outings. While we do anticipate allowing alcohol on the property, it will be very limited, as the
average length of any party will be 1 – 2 hours.
In no way do we expect to compete with any of the local bars and restaurants. Instead, we expect
that we will be an excellent add-on of entertainment in the area where our customers will leave our
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property and spend more time at the walking distance restaurants, bars, retail and other business,
providing a win-win situation for our neighbors and the City of Plainfield.
The expected hours of operation are as follows:
Sun. – Thur. 11am – 8pm
Fr. – Sat. 11am – 11pm
The busiest days will be Friday and Saturday and the vast majority of customers will attend based
on scheduled time slots with the option for walk-ins. Anticipated customers on the busiest days
(Fri/Sat.) will be between 100 – 150. Based on the fact that we use on-line scheduling for our 8
rooms/lanes, and each escape room/Axe throwing lane would turnover 5 – 8 times per day
maximum, the maximum amount of customers at any one time is anticipated to be around 40
people. Based on this number and 2.5 people per car, we anticipate that the maximum parking
required would be 16 cars (plus 3 for employees), but likely much less, especially during our less
busy times, where we would expect the need for 5 – 8 parking spots.
Overall, the intended use would help bring more patrons to the area of Plainfield by providing a
recreational and social gathering site for the community. I respectfully request that you give
consideration to this request and the value it will bring to the Village of Plainfield and approve a
Special Use Permit for Legendary Escape Games, LLC. I appreciate your time and consideration
in this matter.
Sincerely,
___________________
Todd Baraniak, Manager
Legendary Escape Games, LLC
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15115 S. DES PLAINES ST.
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ESCAPE ROOM 1
ESCAPE ROOM 2 ESCAPE ROOM 3 ESCAPE ROOM 4
ESCAPE ROOM 5
CONFERENCE ROOM
CONTROL ROOM
BREAK ROOM
MECHANICAL ROOM
BATHROOM 1
BATHROOM 2
AXE THROWING AREA
VIDEO GAMES
WAITING AREA
MERCHANDISE
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HISTORIC URBANIZED CORE SURVEY Plainfield Historic Preservation Commission
ADDRESS
621- 623 W. Lockport St.
PIN/Property Index Number
#06-03-09-403-021-0000
#06-03-09-403-039-0000
Historic Property Name(s)
Common Name(s)
Architectural Style
Greek Revival
Vernacular Building Type
Side Hall Plan/Temple form
Upright and Wing
Italianate influence (entrance hood)
Construction Date
c. 1850
Architect/Builder
Historic Use(s)
Single Family Residential
Present Use(s)
Single Family Residential
History (associated events, people, dates)
See reverse sid e/Continuation She et.
Description
See reverse sid e/Continuation She et.
Integrity/Major Physical ch anges from original construc tion
Wall material. Shutters added. Windows not original. Window size appears to have been made shorter on the 1st story of
the Upright and wider on the 2nd story of the Upright. Frieze windows changed to gable wall dormers on the Wing.
Subsidiary Building(s)/Site
Tall scalloped wood fence conceals rear of house/property. Huge warehouse to rear of house’s lot in poorly placed
proximity to this Early Settlement Thematic house. “Peyla Electric Building in Rear” - sign at front lot. Small front
setback. Asphalt driveway for mode rn industrial/warehou se building on west. Mod ern Vaughn Dance bu ilding nearby to
east.
Registration & Eval uation
National Register of Historic Places: Currently Listed: ___yes X no
If not currently listed, recommend: Individually ___yes X no; historic district X yes no
Contributing X or non-contributing
Significance statement: See reverse sid e/Continuation She et.
Village of Plainfield d esignation: Currently Listed: ___yes X no
If not currently listed, recommend: Historic Landmark X!!! yes no; Historic District X yes no
Contributing X or non-contributing
Form prepared by: ArchiSearch Historic Preservation Consultants (Alice Novak) Date of Field Survey: 11.06.05 - 323
273
HISTORIC URBANIZED CORE SURVEY Plainfield Historic Preservation Commission
ADDRESS
621- 623 W. Lockport St.
PIN/Property Index Number
#06-03-09-403-021-0000
#06-03-09-403-039-0000
History (associated events, people, dates)
Assessor’s Subdivision. Appears on the 1893 Sanborn map, the earliest Sanborn for the Village. Shown as #502 - 502,
with the 2 story Upright and 1.5 story wing. The house was set in very close proximity to the west lot line. The Upright
had an entrance porch, as is extant. The wing had a full-elevation reentrant angle porch. Both sections of the building
had one story rear wings. A large rectangular 2 story carriage barn was near the NE/rear lot corner on the east lot line,
#503-1/2 , which together with the two 1 s tory outbuildings, occu pied much of the width of the rear lot. The property
remained unchanged on the 1898 and 1912 Sanborn maps, but by the 1931 Sanborn, the carriage barn had been
removed. Nearby, an unusually long rectangular 1 story garage had been constructed, adjacent to what appears to be the
easternmost of the earlier outbu ildings, which had b een converted in to a garage. The smaller west side outbuild ing had
been removed. This remained intact on the 1944 Sanborn map, with the address change to 623 being implemented.
Description
Random limestone foundation; synthetically sided walls (wide gauge white); asphalt shingle deteriorated gable roof. 2 and
1.5 stories; L-shaped facade; 6 facade bays; 3 elevation piles. Left Upright in Side Hall Plan form, made Temple form via
deep cornice return s in a unique vern acular and stylistic pattern within the Village. Two 1/1 double-hun g sash, then door
in right/east bay. Gable hood with I talianate brackets over Upright entrance . Raised concrete stoop; iron open rail on
either side. Two 1/1 double-hung sash on 2nd story. Plain cornice. Bulkhead door right/east elevation. Blind bay along
staircase location, east side of Upright in typical Side Hall Plan form. Deeply recessed wing to east with three bays: paired
1/1, middle door with de ep gable hood, and single 1/1 . Upper story with frieze windows altered to gable wall dormers with
single 1/1. Front/sou th of west wall blind. Mixed single 1/1 to rear. Low 1 story rear gable wing, historic as sh own on
Sanborn maps; shed extension off wing also appears to be historic. Rear of Upright also with deep cornice returns.
Significance statement: This is an OUTSTANDING residence, combining Greek Revival influence and an Upright and
Wing vernacular hous e type. Additionally, the minor influen ce of the Italianate style is express ed through the Upright’s
entrance hood with Italianate brackets. Of particular significance and completely unmatched in the Village is that the
Upright form is a Side Hall Plan house, another vernacular form; with the application of Greek Revival influence, the Side
Hall Plan/Upright section, becomes a Temple form, which is also unique, if not unmatched, in the Village. With the
collective significance of the Greek Revival style in the Village, this building easily ranks among the top 5 significant
houses within the Early Settlement Thematic and s hould be a top priority to protect with landmark status. Given the high
significance of this hou se, it should be con sidered for landmarking des pite the synthetic sid ing. VP, Comm, VG&Comm,
AA; EST.
274
HISTORIC URBANIZED CORE SURVEY Plainfield Historic Preservation Commission
ADDRESS
623 REAR W. Lockport St.
(see also 621 - 623 W. Lockport St.)
PIN/Property Index Number
#06-03-09-403-039-0000
Historic Property Name(s)
Common Name(s)
Peyla Electric
Architectural Style
no style
Vernacular Building Type
Warehouse type (labeled as a “Kirby” building)
Construction Date
c. 1992
Architect/Builder
Historic Use(s)
n/a
Present Use(s)
Warehouse/Wh olesale
History (associated events, people, dates)
Assessor’s Su bdivision. The 1944 Sanborn map shows this 623 RE AR lot as vacant, along with two other rear lots to its
west, all inaccessible from eithe r W. Main Street or W. Lockport Stree t.
Description
Concrete foundation; synthetically sided walls; low-pitched gable roof. Tall 1 story, rectangular shape, 5 south bays. Solid
door framed with two short and wide 1/1 double-hung sash. Tall overhead garage door. Solid door east bay. Mixed side
fenestration. Acces s via side alley to east of 617 W. L ockport St.
Integrity/Major Physical ch anges from original construc tion
No changes; modern construction.
Subsidiary Building(s)/Site
Huge parking lot to building’s east. Bu ilding engulfs the rear lot of the highly sign ificant 621 - 623 W. Lockport.
Registration & Eval uation
National Register of Historic Places: Currently Listed: ___yes X no
If not currently listed, recommend: Individually ___yes X no; historic district X yes no
Contributing or non-contributing X
Significance statement: This building is c omplete out of character for the surroun ding environment and its construction
should have nev er been allowed. The bu ilding encroaches on th e rear lot of one of the most significant contribu tions to
the Early Settlement Thematic and it should be removed. VP, Comm, VG&Comm, AA
Village of Plainfield d esignation: Currently Listed: ___yes X no
If not currently listed, recommend: Historic Landmark yes X no; Historic District X yes no
Contributing or non-contributing X
Form prepared by: ArchiSearch Historic Preservation Consultants (Alice Novak) Date of Field Survey: 11.06.05 - 325
275
*Historic photographs provided by Mary Yahnke via email on December 14, 2017.
Historic Photographs*
Photograph of ‘wing’ before dormers were added. Photograph of structure before dormers were added.
Photograph of front elevation prior to dormer addition. Photograph of front elevation after dormers were added
(sometime between 1948-1953).
Photograph of former garage that was located on the
property (demolished).
Photograph of the rear elevation of the structure.
276
*Photographs taken by applicant on August 28, 2019
Current Photographs*
Photograph of front elevation. Photograph of rear elevation.
Photograph of side elevation. Photograph of side elevation (wing).
Photograph of Upright elevation. Photograph of Wing elevation.
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PLAINFIELD POLICE DEPARTMENT
Memo To:
From:
Date:
Subject:
Michael Collins, Village President
John Konopek, Chief of Police
Thursday, October 17 2019
Operations Report- September 2019
Brian Murphy, Village Administrator
Village Trustees
The following pages contain the Monthly Operations Report for the month of September 2019:
Community Event
Lincoln Elementary
Wednesday, September 11, 2019
September 11th Assembly
Revenue Summary Page 2
5 Year Crime Index Page 2
Vehicle Report Page 3
Training Report Page 3
Dispatch Activity Page 4
Arrest Reports Page 5-11
Case Status Reports Page 12-17
Monthly Offenses Reported Page 18-28
Page 1 of 28September 2019 Operations Report
340
PLAINFIELD POLICE DEPARTMENT
Operations Report
Payment Category FEES - Fees and Services
Payment Category FINES - Fines/Forfeitures
Payment Category PERMITS - Permits
2017 2018 2019
**Red light Camera Violations includes all transactions receipted by Plainfield and not solely the Police Department.
*Will and Kendal County fines were received by the counties in August, but were received by Plainfield in September.
Monthly Revenue Summary: September
Administrative Ticket $10,265.00 $10,655.00 $16,625.00
Administrative Ticket-Late Fee $640.00 $840.00 $820.00
Alcohol Enforcement Fine $1,250.00 $1,400.00 $2,516.00
Daily Storage Fee $0.00 $0.00 $780.00
Impound Fees $5,125.00 $4,000.00 $4,000.00
Kendall County Court Fine*$163.31 $43.16 $98.72
Red Light Camera Violations**$33,450.00 $32,900.00 $39,500.00
Will County Court Fine*$27,274.46 $26,952.93 $29,931.94
$78,167.77 $76,791.09 $94,271.66
Accident/Insurance Reports $510.00 $440.00 $960.00
Copies, Maps, Etc.$5.00 $0.00 $0.00
Fingerprint Fee $100.00 $60.00 $120.00
Freedom of Information Fee $5.00 $0.00 $5.00
Offender Registration Fee $100.00 $0.00 $0.00
$720.00 $500.00 $1,085.00
Solicitors Permit $70.00 $315.00 $245.00
$70.00 $315.00 $245.00
$78,957.77 $77,606.09 $95,601.66Total
Year Burglary
Motor
Vehicle
Theft
Human
Traffic
Comm.
Sex Acts
5 Year Crime Index*
Theft Arson
Human
Traffic
Invol. Serv.Rape
Agg.
Assault/
Agg.
Battery
Criminal
Homicide Robbery Index**Total
2015 44 10 02982 0102117 9.24393
2016 35 15 02792 072703 8.65368
2017 25 21 02802 01229113 8.92383
2018 31 18 02700 0143007 8.42370
2019 14 10 01551 0133303 6.95229
*Crime index categories are as determined by Illinois Uniform Crime Reporting (UCR) definitions that differ from the Illinois Criminal Statute
(ILCS) requirements; numbers in these categories are not necessarily equal to those in the itemized reports of offenses later in this report.
**An estimated population is used to calculate the crime index based off of the US Census Bureau. The current year's crime index is a
projection of what the index would be if the year remains consistent with previous months.
Page 2 of 28September 2019 Operations Report
341
2017 2018 2019
Monthly Vehicle Report: September
Average Miles Per Gallon 9.03 9.79 10.74
Gallons of Gasoline Used 4,323.60 4,267.20 4,659.90
Miles Driven 39,047 41,790 50,069
Monthly Maintenance*$9,797.62 $6,113.63 $9,429.85
*Vehicle maintenance is reported as an expense based upon the calendar date paid; therefore is not necessarily representative of the date
the maintenance was performed, billed, nor the budget month applied.
LocationCourse TitleClass DateEmployee Hours Each
September 2019 Training Report
Total Hours
Konopek 9/3 - 9/5 24 IEMA Annual Training Summit Bank of Springfield
Center, Springfield IL
24
Caliendo 9/4 8 K9 Training8
Robles 9/4 8 Advanced DUI Enforcement Chicago Ridge
Emergency
Management
Center/NE TRA504R
8
Mulacek, Novak 9/6 2 Lessons from Aurora College of Dupage -
Glen Ellyn IL
4
Mulacek, Zigterman 9/9 - 9/10 16 2019 LEJA Career Fair Western Illinois
University
32
Buonamici, Flood,
Zambrano
9/12 - 9/13 16 IL LEAP Conference Q Center, St. Charles IL48
Caliendo 9/18 8 K9 Training8
Friddle, Housh, Konopek,
Lehmann, Miller, Ruggles,
M. Siegel, Wagner,
Zigterman
9/18 8 ILEAS MFF - Breakouts (Cut Team,
Grenadiers, Communications,
Bicycles, Tactical EMS)
Plainfield72
Dabezic, Malcolm,
Pedersen
9/19 8 Kendall County SRT24
Keag, Shervino 9/19 - 9/20 16 Crime Free Multi-Housing Program Aurora PD/NE INV024R32
Felgenhauer 9/25 - 9/26 16 Entomological Evidence from the
Death Scene: A Forensic
Entomology Workshop
Will County Sheriff's
Training Facility
16
Mulacek 9/26 10 Joliet SOS - Full Scale Scenario10
Caliendo 9/27 8 SOG Training8
Anderson 9/28 - 9/29 16 Larry Vickers 2 Day Advanced
Handgun Course
Lincoln IL16
Bayless 9/30 - 10/4 40 40 Hour Firearms Instructor Course JJC, Weitendorf Ag.
Ctr/TR
40
350Total Training Hours for September 2019:
Page 3 of 28September 2019 Operations Report
342
PLAINFIELD POLICE DEPARTMENT
Dispatch Activity
Zone*2017 2018 2019
September Zone Incident Comparison Report
PCW 77 97 126
Z1 640 859 756
Z2 596 599 657
Z3 757 1025 1120
Z4 533 613 590
Z5 97 121 123
Z6 1 1 15
0
200
400
600
800
1000
1200
PCW Z1 Z2 Z3 Z4 Z5 Z6
2017 2018 2019
2701 3315 3387TOTAL**
*PDF/PCW/WC is used when an incident is out of the village, or when the dispatcher does not validate the address.
**Total incidents includes all CAD created incidents, including all Service Calls, Traffic Stops, Information only Calls, Etc.
0
50
100
150
200
250
300
0100200300400500600700800900100011001200130014001500160017001800190020002100220023002017 2018 2019
*Total incidents includes all CAD created incidents, including all Service Calls, Traffic Stops, Information only Calls, Etc.
Yearly Dispatch Comparison By Hour for September
Page 4 of 28September 2019 Operations Report
343
PLAINFIELD POLICE DEPARTMENT
Arrest Reports
201920182017
September Adult Arrests*
Battery
Aggravated Battery 3 1 0410
Battery 4 2 1460
Reckless Conduct 0 1 0470
Domestic Battery 4 0 3486
Aggravated Domestic Battery 0 0 1488
Assault
Aggravated Assault 1 0 0510
Assault 1 0 1560
Burglary
Residential Burglary 1 0 0625
Theft
Theft $500 and Under 1 2 0825
Retail Theft 4 1 1860
Deceptive Practices
Unauth Videotaping/Live Video Trans 0 0 11261
*Both Juvenile and Adult Felonies and Misdemeanors (Excludes Petty Offensese)
0
20
40
60
80
100
120
1 2 3 4 5 6 7 8 9 10 11 12
2017 2018 2019
Arrest Comparison for the Past 3 Years
Page 5 of 28September 2019 Operations Report
344
201920182017
September Adult Arrests*
Criminal Damage & Trespass to Property
Criminal Damage Property 1 1 01310
Criminal Trespass Property 0 1 11330
Criminal Damage Govt Supported Property 1 0 01340
Criminal Trespass State Supported Property 0 0 21350
Criminal Trespass Residence 0 1 01365
Deadly Weapons
Unlawful Use Weapon 1 0 01410
Sex Offenses
Child Pornography 0 0 11582
Offenses Involving Children
Endangering Life/Health of Child 0 1 01710
Cannabis Control Act
Possession of Cannabis Over 10Gm to 100Gm (Misdemeanor)1 3 11810
Possession of Cannabis 10Gm or Less (Ordinance or Civil
Violation)
2 5 51814
Delivery/Manufacture of Cannabis 30Gm and Under
(Misdemeanor)
0 1 01821
Delivery/Manufacture of Cannabis Over 30Gm (Felony)0 0 11822
Controlled Substance Act
Possession Controlled Substance 1 2 22020
Drug Paraphernalia Act
Possession Drug Equipment 1 1 02170
Possession of Drug Paraphernalia (Ordinance or Civil Violation)0 2 02171
Liquor Control Act Violations
Illegal Possession Alcohol By Minor 0 1 02220
Illegal Consumption Alcohol By Minor 2 0 02230
Disorderly Conduct
Disorderly Conduct 2 5 32890
Interference with Public Officers
Resist, Obstruct, Officer, Firefighter, Correctional Ofc 3 3 13711
Obstructing Justice 1 1 03730
Motor Vehicle Offenses
DUI-Alcohol 11 6 32410
DUI-Drugs 0 0 12420
Illegal Transportation Alcohol 5 2 02430
Reckless Driving 3 2 02440
Leaving Scene Property Damage Accident 2 0 22447
Cancelled/Suspended/Revoked Registration 0 1 02460
Operation Vehicle w/Suspended Registration (No Insurance)1 0 02462
Improper Use of Registration 1 0 02465
No Valid Drivers License 1 1 12470
Suspended/Revoked Drivers License 1 2 42480
Flee/Attempt to Elude Peace Officer 2 0 02495
Page 6 of 28September 2019 Operations Report
345
201920182017
September Adult Arrests*
Other Offenses
In-State Warrant 5 6 85081
67 55 44TOTAL
*Felonies & Misdemeanors (Excludes Petty Offenses). Any 2410 Arrests are for all individual citations. This number does not
reflect the number of individual occurrances since a single offender may recieve multiple citations, e.g. DUI Alcohol & DUI >.08.
201920182017
September Juvenile Arrests*
Battery
Aggravated Battery 1 2 0410
Battery 0 1 2460
Domestic Battery 0 1 0486
Assault
Assault 1 0 0560
Theft
Theft $500 and Under 1 0 2825
Retail Theft 1 0 0860
Criminal Damage & Trespass to Property
Criminal Damage Property 1 0 01310
Criminal Trespass Property 1 0 01330
Deadly Weapons
Unlawful Use Weapon 1 0 01410
Unlawful Possession Firearm/Ammunition 0 2 01425
Sex Offenses
Distribution of Harmful Materials 1 0 01540
Public Indecency 0 0 11570
Offenses Involving Children
Disseminate/Distribute Indecent Visual Depiction - Minor
(Sexting)
0 0 11726
Curfew 0 1 01730
Truancy 1 0 01770
Cannabis Control Act
Possession of Cannabis Over 10Gm to 100Gm (Misdemeanor)1 0 01810
Possession of Cannabis 10Gm or Less (Ordinance or Civil
Violation)
3 5 51814
Delivery Cannabis School Grounds 0 0 11816
Delivery/Manufacture of Cannabis 30Gm and Under
(Misdemeanor)
1 0 01821
Controlled Substance Act
Delivery of Controlled Substance 1 0 02012
Possession with Intent to Deliver 0 1 02013
Possession Controlled Substance 1 0 02020
Page 7 of 28September 2019 Operations Report
346
201920182017
September Juvenile Arrests*
Drug Paraphernalia Act
Possession Drug Equipment 0 0 12170
Possession of Drug Paraphernalia (Ordinance or Civil Violation)1 0 12171
Liquor Control Act Violations
Illegal Possession Alcohol By Minor 1 0 02220
Disorderly Conduct
Disorderly Conduct 4 9 32890
Mob Action 0 5 03100
Other Offenses
In-State Warrant 0 0 45081
22 27 21TOTAL
*Felonies & Misdemeanors (Excludes Petty Offenses). Any 2410 Arrests are for all individual citations. This number does not
reflect the number of individual occurrances since a single offender may recieve multiple citations, e.g. DUI Alcohol & DUI >.08.
Arrestee
September 2019 Arrest Press Board*
Age Arrestee's Address Date of Arrest Release Report #
MCKEE, KELLIE A.25 12451 LILY LN, PLAINFIELD,
IL 60585
26 - 10% Bond Posted9/19/19 10:42 AM 16-006262
IN-STATE WARRANT
VECCHIET, JAY A 31 25709 SKYLINE CT S,
PLAINFIELD, IL 60585
15 - Transported to
WCADF
9/9/19 2:20 PM 19-009791
CHILD PORNOGRAPHY
UNAUTH VIDEOTAPING/LIVE VIDEO TRANS
WHITE, DEVIN D 19 14615 S COLONIAL PKWY,
PLAINFIELD, IL 60544
3 - Notice To Appear9/3/19 4:00 PM 19-011772
RETAIL THEFT
ELDER, DEVON N 25 25317 W BLAKELY DR,
PLAINFIELD, IL 60585
5 - Recognizance, Personal
or I-Bond
9/1/19 2:13 AM 19-011923
DUI-ALCOHOL
HAMILTON, LACHAN A JR 26 25206 W GETTYSBURG RD,
PLAINFIELD, IL 60544
26 - 10% Bond Posted9/2/19 9:21 PM 19-011992
EXPIRED REGISTRATION
IN-STATE WARRANT
CAMARGO, ADRIANA
FRANCISCA
26 2016 CHERRYWOOD CIR,
NAPERVILLE, IL 60565
5 - Recognizance, Personal
or I-Bond
9/2/19 10:16 PM 19-011995
IMPROPER LIGHTING (NO TAILLIGHTS)
SUSPENDED/REVOKED DRIVERS LICENSE
MARTINEZ, ABIGAIL 23 131 DAHLIA DR,
ROMEOVILLE, IL 60440
24 - Administrative Ticket
Issued
9/3/19 10:51 PM 19-012062
POSSESSION OF CANNABIS 10GM OR LESS (ORDINANCE OR CIVIL VIOLATION)
SANCHEZ, JORGE L 22 117 CALENDULA CT,
ROMEOVILLE, IL 60446
24 - Administrative Ticket
Issued
9/3/19 10:51 PM 19-012062
EXPIRED REGISTRATION
POSSESSION OF CANNABIS 10GM OR LESS (ORDINANCE OR CIVIL VIOLATION)
Page 8 of 28September 2019 Operations Report
347
Arrestee
September 2019 Arrest Press Board*
Age Arrestee's Address Date of Arrest Release Report #
GEORGE, TERRY L. JR.18 3712 THOROUGHBRED LN,
JOLIET, IL 60435
24 - Administrative Ticket
Issued
9/25/19 12:45 PM 19-012081
POSSESSION OF CANNABIS 10GM OR LESS (ORDINANCE OR CIVIL VIOLATION)
COOPERYOUNG,
JEREMIAH G
18 13335 MARY LEE CT (LKA),
PLAINFIELD, IL 60544
15 - Transported to
WCADF
9/5/19 4:00 PM 19-012186
IN-STATE WARRANT
MORENO, ANDREW M 23 3331 S ASHLAND AVE,
CHICAGO, IL 60608
9/5/19 12:02 AM 19-012211
DUI-ALCOHOL
DUI-DRUG COMBO
FAILURE TO SIGNAL
FAILURE TO YIELD: STOP SIGN
VALENTIN, ANTHUAN G 18 24217 CABERNET LN,
PLAINFIELD, IL 60586
5 - Recognizance, Personal
or I-Bond
9/6/19 6:02 PM 19-012316
CRIMINAL TRESPASS STATE SUPPORTED PROPERTY
POSSESSION OF CANNABIS 10GM OR LESS (ORDINANCE OR CIVIL VIOLATION)
VALENTIN, COBI I 18 24217 CABERNET LN,
PLAINFIELD, IL 60586
5 - Recognizance, Personal
or I-Bond
9/6/19 6:03 AM 19-012316
CRIMINAL TRESPASS STATE SUPPORTED PROPERTY
OKREY, KATELYN P 20 1646 HEWITT AVE, SAINT
PAUL, MN 55104
3 - Notice To Appear9/8/19 11:34 PM 19-012408
CRIMINAL TRESPASS PROPERTY
ENGLAND, JACOB C 18 24015 W OAK ST,
PLAINFIELD, IL 60544
15 - Transported to
WCADF
9/9/19 6:24 PM 19-012458
DOMESTIC BATTERY
CARIRE-AROCHO,
NATHANAEL JOSUE
38 2066 BEST PL APT D,
AURORA, IL 60506
5 - Recognizance, Personal
or I-Bond
9/9/19 11:52 PM 19-012477
DISOBEY TRAFFIC CONTROL DEVICE (RED LIGHT)
DUI-DRUGS
IMPROPER LANE USAGE
NO VALID DRIVERS LICENSE
WHEELER, WILLIAM E 67 22854 W BUSSEY DR,
PLAINFIELD, IL 60586
5 - Recognizance, Personal
or I-Bond
9/10/19 2:44 PM 19-012501
DISORDERLY CONDUCT
EDWARDS, KENNEDY 20 6701 S CRANDON AVE,
CHICAGO, IL 60649
4 - Promise To Comply9/13/19 6:30 PM 19-012505
BATTERY
DISORDERLY CONDUCT
DOLLE, TREVOR A 19 1913 VERMETTE CIR,
PLAINFIELD, IL 60586
5 - Recognizance, Personal
or I-Bond
9/12/19 1:29 AM 19-012593
DELIVERY/MANUFACTURE OF CANNABIS 10GM AND OVER (FELONY)
POSSESSION OF CANNABIS OVER 10GM TO 100GM (MISDEMEANOR)
SPEEDING: RADAR
Page 9 of 28September 2019 Operations Report
348
Arrestee
September 2019 Arrest Press Board*
Age Arrestee's Address Date of Arrest Release Report #
SAUSEDA, MASON T 18 16938 S HAZELWOOD DR,
PLAINFIELD, IL 60586
24 - Administrative Ticket
Issued
9/12/19 1:30 AM 19-012593
Possession of Cannabis 10 gm or less (ordinance or civil violation)
GRIFFIN, LASHONDA J 30 14628 S INDEPENDENCE DR,
PLAINFIELD, IL 60544
15 - Transported to
WCADF
9/12/19 8:45 AM 19-012607
IN-STATE WARRANT
URRUTIA, DANIEL O 22 12724 GRANDE POPLAR CIR,
PLAINFIELD, IL 60585-0000
3 - Notice To Appear9/13/19 5:32 PM 19-012653
FAILURE TO GIVE AID/INFORMATION
LEAVING SCENE PROPERTY DAMAGE ACCIDENT
TRAFFIC SIGN VIOLATION
FLINN, CANDACE M 37 164 S ASHBURY AV,
BOLINGBROOK, IL 60440
5 - Recognizance, Personal
or I-Bond
9/14/19 5:36 PM 19-012708
ACCIDENT: HIT AND RUN (PROPERTY DAMAGE)
FAILURE TO REDUCE SPEED TO AVOID ACCIDENT
LEAVING SCENE PROPERTY DAMAGE ACCIDENT
OPERATION UNINSURED MOTOR VEHICLE
NOWICKI, RACHEL E 54 6611 BAZZ DR, PLAINFIELD,
IL 60586
5 - Recognizance, Personal
or I-Bond
9/14/19 9:24 PM 19-012721
ACCIDENT: HIT AND RUN (PROPERTY DAMAGE)
DUI BAC OVER .08
DUI-ALCOHOL
FAILURE TO REDUCE SPEED TO AVOID ACCIDENT
FAILURE TO REPORT ACCIDENT
OPERATION UNINSURED MOTOR VEHICLE
THOMPSON, OWEN M J 20 16056 S LEGION CT,
PLAINFIELD, IL 60586
15 - Transported to
WCADF
9/16/19 2:47 AM 19-012754
AGGRAVATED DOMESTIC BATTERY
DONALDSON,
SAMANTHA R
37 4550 DOUGLAS RD,
OSWEGO, IL
3 - Notice To Appear9/17/19 9:00 AM 19-012769
ACCIDENT: HIT AND RUN (PERSONAL INJURY)
FAILURE TO GIVE AID/INFORMATION
FAILURE TO REDUCE SPEED TO AVOID ACCIDENT
FAILURE TO REPORT ACCIDENT
SUSPENDED/REVOKED DRIVERS LICENSE
TRAFFIC SIGN VIOLATION
WEBER, TERRY A 33 4550 DOUGLAS RD,
OSWEGO, IL 60543
3 - Notice To Appear9/16/19 2:00 PM 19-012769
PERMIT UNAUTHORIZED PERSON TO DRIVE
SCHULTE, ADAM K 25 134 LONGBEACH RD,
MONTGOMERY, IL 60538
37 - Transported to
Kendall Co Jail
9/17/19 11:07 PM 19-012852
IN-STATE WARRANT
POSSESSION CONTROLLED SUBSTANCE
Page 10 of 28September 2019 Operations Report
349
Arrestee
September 2019 Arrest Press Board*
Age Arrestee's Address Date of Arrest Release Report #
VALDEZ, DELIA M 21 510 POWERS CT APT D,
YORKVILLE, IL 60560
37 - Transported to
Kendall Co Jail
9/17/19 11:09 PM 19-012852
POSSESSION CONTROLLED SUBSTANCE
MARTINEZ, HUMBERTO J 24 20951 W ARDMORE CIR,
PLAINFIELD, IL 60544
3 - Notice To Appear9/20/19 11:45 AM 19-012992
RESIST, OBSTRUCT, OFFICER, FIREFIGHTER, CORRECTIONAL OFC
KRISCHLER, MARK A 58 13156 S SUNDERLIN RD,
PLAINFIELD, IL 60585
15 - Transported to
WCADF
9/21/19 7:27 PM 19-013039
ASSAULT
DOMESTIC BATTERY
LINCOLN, MONROE D 22 2N FERNWOOD DR,
BOLINGBROOK, IL 60440
3 - Notice To Appear9/23/19 6:40 PM 19-013120
ILLEGAL USE OF CELL PHONE WHILE DRIVING
IN-STATE WARRANT
SUSPENDED/REVOKED DRIVERS LICENSE
MORALES, FERNANDO 53 1645 N MARYWOOD AVE,
AURORA, IL 60505
6 - Released To Other
Agency
9/25/19 6:44 PM 19-013246
IN-STATE WARRANT
RR CROSSING VIOLATIONS
SUSPENDED/REVOKED DRIVERS LICENSE
JANIEC, LORRAINE A 54 11818 HERITAGE MEADOWS
DR, PLAINFIELD, IL 60585
24 - Administrative Ticket
Issued
9/28/19 2:45 PM 19-013324
DISORDERLY CONDUCT
CHIANG, ERICA 34 1909 WESTMORE GROVE DR,
PLAINFIELD, IL 60586
2 - Full Bond Posted9/29/19 8:48 PM 19-013340
EXPIRED REGISTRATION
IN-STATE WARRANT
OPERATION UNINSURED MOTOR VEHICLE
KEWITZ, JACK 38 13907 S VAN DYKE RD,
PLAINFIELD, IL 60544
15 - Transported to
WCADF
9/29/19 12:36 AM 19-013344
DOMESTIC BATTERY
INTERFERING WITH THE REPORTING OF DOMESTIC VIOLENCE
*This report includes all adult arrests as reported to the press- juveniles are excluded.
Page 11 of 28September 2019 Operations Report
350
PLAINFIELD POLICE DEPARTMENT
Case Status Reports
Detective 2017 2018 2019
Active (02) Pending Case Assignments as of: October 17, 2019*
ALLEN, CHRISTOPHER 196 23 20 12
DABEZIC, DINO 194 27 13 18
MESZAROS, RICHARD 193 23 28 24
SIEGEL, CARIANNE 191 24 32 25
97 93 79TOTAL
0
5
10
15
20
25
30
35
ALLEN, CHRISTOPHER 196 DABEZIC, DINO 194 MESZAROS, RICHARD 193 SIEGEL, CARIANNE 191
2017 2018 2019
*Active case assignements and pending investigations will not typically be equal because multiple officers may be assigned to
follow up on one case that may have multiple offenses.
Page 12 of 28September 2019 Operations Report
351
15 - WARRANT/COMPLAINT
ISSUED
02 - PENDING
INVESTIGATIONOFFENSE
Active Cases and Warrants Listed by Primary Offense as of: October 17, 2019
0260 - CRIMINAL SEXUAL ASSAULT 4
0280 - PREDATORY CRIMINAL SEXUAL ASSAULT CHILD 1
0310 - ARMED ROBBERY 3
0410 - AGGRAVATED BATTERY 43
0460 - BATTERY 2
0470 - RECKLESS CONDUCT 1
0486 - DOMESTIC BATTERY 63
0488 - AGGRAVATED DOMESTIC BATTERY 21
0510 - AGGRAVATED ASSAULT 2
0560 - ASSAULT 1
0625 - RESIDENTIAL BURGLARY 25
0650 - HOME INVASION 1
0720 - THEFT MOTOR VEH PARTS/ACCESSORIES 1
0760 - BURGLARY FROM MOTOR VEHICLE 37
0815 - THEFT OVER $500 117
0825 - THEFT $500 AND UNDER 13
0860 - RETAIL THEFT 226
0910 - MOTOR VEHICLE THEFT 12
1110 - DECEPTIVE PRACTICE 510
1120 - FORGERY 11
1130 - FRAUD 35
1135 - INSURANCE FRAUD 1
1137 - IDENTITY THEFT 12
1138 - AGGRAVATED IDENTITY THEFT 2
1150 - CREDIT CARD FRAUD 32
1180 - FALSE PERSONATION 1
1200 - POSSESSION STOLEN PROPERTY 2
1240 - COMPUTER TAMPERING 1
1261 - UNAUTH VIDEOTAPING/LIVE VIDEO TRANS 1
1310 - CRIMINAL DAMAGE PROPERTY 212
1330 - CRIMINAL TRESPASS PROPERTY 1
1360 - CRIMINAL TRESPASS VEHICLE 2
1411 - Aggravated Unlawful Use of Weapon 1
1425 - UNLAWFUL POSSESSION FIREARM/AMMUNITION 1
1540 - DISTRIBUTION OF HARMFUL MATERIALS 1
1562 - AGGRAVATED CRIMINAL SEXUAL ABUSE 1
1563 - CRIMINAL SEXUAL ABUSE 3
1565 - INDECENT SOLICITATION OF CHILD 1
1567 - GROOMING 2
1582 - CHILD PORNOGRAPHY 3
1710 - ENDANGERING LIFE/HEALTH OF CHILD 1
Page 13 of 28September 2019 Operations Report
352
15 - WARRANT/COMPLAINT
ISSUED
02 - PENDING
INVESTIGATIONOFFENSE
Active Cases and Warrants Listed by Primary Offense as of: October 17, 2019
1726 - DISSEMINATE/DISTRIBUTE INDECENT VISUAL
DEPICTION - MINOR (SEXTING)
1
1740 - RUNAWAY (M.R.A.I.)11
1810 - POSSESSION OF CANNABIS OVER 10GM TO 100GM
(MISDEMEANOR)
12
1813 - POSSESSION OF CANNABIS OVER 100GM (FELONY)11
1814 - CIVIL LAW CANNABIS (NOT MORE THAN 10GRAMS)1
1814 - POSSESSION OF CANNABIS 10GM OR LESS (ORDINANCE
OR CIVIL VIOLATION)
4
1821 - DELIVERY/MANUFACTURE OF CANNABIS 10GM AND
UNDER (MISDEMEANOR)
1
1822 - DELIVERY/MANUFACTURE OF CANNABIS OVER 30GM
(FELONY)
2
2010 - MANUFACTURE/DELIVERY CONTROLLED SUBSTANCE 1
2011 - MANUFACTURE OF CONTROLLED SUBSTANCE 1
2012 - DELIVERY OF CONTROLLED SUBSTANCE 4
2013 - POSSESSION WITH INTENT TO DELIVER 11
2020 - POSSESSION CONTROLLED SUBSTANCE 12
2170 - POSSESSION DRUG EQUIPMENT 1
2171 - CIVIL LAW PARAPHERNALIA 1
2171 - POSSESSION OF DRUG PARAPHERNALIA (ORDINANCE OR
CIVIL VIOLATION)
1
2420 - DUI-DRUGS 1
2430 - ILLEGAL TRANSPORTATION ALCOHOL 2
2440 - RECKLESS DRIVING 2
2447 - LEAVING SCENE PROPERTY DAMAGE ACCIDENT 11
2470 - NO VALID DRIVERS LICENSE 1
2480 - SUSPENDED/REVOKED DRIVERS LICENSE 2
2496 - AGGRAVATED FLEE/ATTEMPT TO ELUDE PEACE OFFICER 21
2820 - TELEPHONE THREAT 1
2825 - HARASSMENT BY TELEPHONE 12
2826 - HARASSMENT THROUGH ELECTRONIC
COMMUNICATIONS
2
2850 - BOMB THREAT 1
2860 - FALSE POLICE REPORT 1
2890 - DISORDERLY CONDUCT 28
2895 - INTERFERENCE W/EMERGENCY COMMUNICATION 1
3711 - RESIST, OBSTRUCT, OFFICER, FIREFIGHTER,
CORRECTIONAL OFC
21
3970 - EXTORTION 1
4230 - UNLAWFUL RESTRAINT 1
4387 - VIOLATION ORDER OF PROTECTION 15
4510 - PROBATION VIOLATION 2
Page 14 of 28September 2019 Operations Report
353
15 - WARRANT/COMPLAINT
ISSUED
02 - PENDING
INVESTIGATIONOFFENSE
Active Cases and Warrants Listed by Primary Offense as of: October 17, 2019
4870 - DOMESTIC DISPUTE 1
5081 - IN-STATE WARRANT 2
5083 - RECOVERED PROPERTY ONLY 1
6310 - PARKING: OVERNIGHT PROHIBITED/SPECIFIC HOURS 1
6584 - FAILURE TO SIGNAL 1
6594 - SPEEDING: OVER 26 - 34 mph OVER POSTED LIMIT 1
6595 - SPEEDING: OVER 35+ mph OVER POSTED LIMIT 1
6601 - SPEEDING: RADAR 2
6602 - SPEEDING: PACED 1
6604 - TOO FAST FOR CONDITIONS 1
6605 - TRAFFIC SIGN VIOLATION 1
6606 - TRAFFIC SIGNAL VIOLATION 1
6607 - IMPROPER PASSING 1
6608 - IMPROPER LANE USAGE 2
6620 - FAILURE TO YIELD: STOP SIGN 1
6633 - IMPROPER LIGHTING (ONE HEADLIGHT)1
6648 - OTHER EQUIPMENT VIOLATIONS (CITATIONS ISSUED)1
6653 - IMPROPER DISPLAY OF REGISTRATION 1
7001 - EXPUNGED OFFENSE 2
9001 - ASSIST: FIRE DEPARTMENT 2
9003 - ASSIST: STATE POLICE 1
9004 - ASSIST: OTHER POLICE DEPARTMENT 21
9005 - ASSIST: OTHER GOVERNMENT AGENCY 1
9061 - LOST ARTICLES 1
9062 - FOUND ARTICLES 2
9083 - ASSIST: AMBULANCE 33
9100 - INVESTIGATION QUASI-CRIMINAL 13
9110 - DISTURBANCE/DISPUTES 1
9119 - OTHER INVESTIGATIONS 4
9154 - LOCAL ORDINANCE VIOLATION (OTHER)1
9183 - DRUG ACTIVITY 1
9219 - OTHER ANIMAL COMPLAINTS/INVESTIGATIONS 1
9225 - ANIMAL CRUELTY/WELL BEING CHECK 1
9246 - FOUND PROPERTY 1
9325 - RELEASED VEHICLE/PROPERTY 2
9331 - SEARCH WARRANT 1
9375 - TRESPASS WARNING 2
9411 - SUICIDE ATTEMPT: BY FIREARMS 1
9414 - SUICIDE ATTEMPT: BY DRUGS 1
9435 - DEATH: ACCIDENTAL HOME 1
9438 - DEATH: OTHER SUDDEN DEATH/BODIES FOUND (DEATH
INVESTIGATION)
1
Page 15 of 28September 2019 Operations Report
354
15 - WARRANT/COMPLAINT
ISSUED
02 - PENDING
INVESTIGATIONOFFENSE
Active Cases and Warrants Listed by Primary Offense as of: October 17, 2019
9507 - STATION INFORMATION 4
9603 - PARENT-JUVENILE: CRISIS INTERVENTION 1
9608 - OTHER: CRISIS INTERVENTION 11
9612 - CHILD ABUSE: CRISIS INTERVENTION 1
9798 - WELFARE CHECK 12
9908 - ABANDONED VEHICLE 1
9910 - POSSESSION OF TOBACCO/MINOR 1
9918 - FIGHTS, RIOTS, BRAWLS 1
9927 - VEHICLE SEARCH: WITHOUT K-9 1
9933 - SERVICE OF ORDER OF PROTECTION 1
136194TOTAL
0
50
100
150
200
250
02 - PENDING INVESTIGATION 15 - WARRANT/COMPLAINT ISSUED2019
Closed Cases by Offense Administratively
Closed
Adult Arrest Juvenile
Arrest
September 2019 Closed Cases (by Disposition and Primary Offense)
Victim Refusal
to Cooperate
Prosecution
Declined
Referred to Other
Jurisdiction
Assault 1 4 6
Battery 19 26 2 5 12
Burglary 3 3 3
Burglary or Theft from Motor Vehicle 35 5
Cannabis Control Act 22 27
Controlled Substance Act 5 4
Criminal Damage & Trespass to Property 48 8 16 1 4
Criminal Sexual Assault 1 4 1
Deadly Weapons 6 2
Deceptive Practices 8 10 1 6
Disorderly Conduct 9 24 3 3 4
Drug Paraphernalia Act 13 7
Interference with Public Officers 5 23
Kidnapping 5
Liquor Control Act Violations 16
Motor Vehicle Offenses 165 4
Motor Vehicle Theft 6 1 5 2
Offenses Involving Children 2 4
Page 16 of 28September 2019 Operations Report
355
Other Offenses 56 8
Robbery 9
Sex Offenses 1 4
Theft 12 20 12 12
205 350 89TOTAL 18 54 17
Page 17 of 28September 2019 Operations Report
356
PLAINFIELD POLICE DEPARTMENT
Offense Reports
2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Robbery
Armed Robbery 0 1 0310
Robbery 3 0 0320
3 1 0Total: Robbery
Battery
Aggravated Battery 7 2 0410
Battery 12 3 6460
Reckless Conduct 0 1 0470
Domestic Battery 10 7 5486
Aggravated Domestic Battery 0 1 1488
29 14 12Total: Battery
Assault
Aggravated Assault 2 0 1510
Assault 2 0 1560
4 0 2Total: Assault
Burglary
Burglary 1 0 0610
Residential Burglary 1 0 1625
2 0 1Total: Burglary
Burglary or Theft from Motor Vehicle
Theft From Motor Vehicle 1 0 0710
Burglary From Motor Vehicle 6 0 4760
7 0 4Total: Burglary or Theft from Motor Vehicle
Theft
Theft Over $500 9 4 4815
Theft $500 and Under 3 4 4825
Retail Theft 16 8 4860
28 16 12Total: Theft
Motor Vehicle Theft
Motor Vehicle Theft 0 2 1910
0 2 1Total: Motor Vehicle Theft
Page 18 of 28September 2019 Operations Report
357
2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Deceptive Practices
Deceptive Practice 3 5 21110
Forgery 0 2 01120
Fraud 2 5 71130
Identity Theft 5 3 11137
Credit Card Fraud 4 1 01150
Computer Fraud 1 0 01242
Wire Fraud 0 1 09125
15 17 10Total: Deceptive Practices
Criminal Damage & Trespass to Property
Criminal Damage Property 11 6 81310
Criminal Trespass Property 3 1 11330
Criminal Damage Govt Supported Property 1 0 01340
Criminal Trespass State Supported Property 0 0 11350
Criminal Trespass Vehicle 1 0 01360
Criminal Trespass Residence 0 1 01365
Trespass Warning 2 0 69375
Trespassing 0 1 09376
18 9 16Total: Criminal Damage & Trespass to Property
Deadly Weapons
Unlawful Use Weapon 2 0 01410
Unlawful Possession Firearm/Ammunition 0 2 01425
Surrender Unwanted Firearm 0 0 19383
2 2 1Total: Deadly Weapons
Sex Offenses
Criminal Sexual Assault 1 5 1260
Distribution of Harmful Materials 1 0 01540
Sexual Exploitation of Child 1 0 01544
Criminal Sexual Abuse 3 0 31563
Grooming 1 0 01567
Public Indecency 0 1 11570
7 6 5Total: Sex Offenses
Page 19 of 28September 2019 Operations Report
358
2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Offenses Involving Children
Endangering Life/Health of Child 1 1 01710
Disseminate/Distribute Indecent Visual Depiction - Minor
(Sexting)
1 0 11726
Curfew 0 2 01730
Runaway (M.R.A.I.)2 0 31740
Truancy 3 0 01770
Minor Requiring Adult Intervention (M.R.A.I.)0 2 09157
Juvenile Bullying 0 0 19279
Possession of Tobacco/Minor 0 8 199910
Child Custody Dispute/Visitation Interference 2 0 19934
9 13 25Total: Offenses Involving Children
Cannabis Control Act
Possession of Cannabis Over 10Gm to 100Gm (Misdemeanor)3 3 11810
Possession of Cannabis 10Gm or Less (Ordinance or Civil
Violation)
6 10 131814
Delivery Cannabis School Grounds 0 0 11816
Delivery/Manufacture of Cannabis 30Gm and Under
(Misdemeanor)
1 1 01821
Delivery/Manufacture of Cannabis Over 30Gm (Felony)1 0 11822
11 14 16Total: Cannabis Control Act
Controlled Substance Act
Delivery of Controlled Substance 1 1 02012
Possession with Intent to Deliver 1 1 02013
Possession Controlled Substance 2 1 12020
4 3 1Total: Controlled Substance Act
Drug Paraphernalia Act
Possession Drug Equipment 0 1 22170
Possession of Drug Paraphernalia (Ordinance or Civil Violation)2 5 32171
2 6 5Total: Drug Paraphernalia Act
Vehicle Tow
Tow: Abandoned Vehicle 0 0 26723
0 0 2Total: Vehicle Tow
Liquor Control Act Violations
Illegal Possession Alcohol By Minor 2 1 02220
Illegal Consumption Alcohol By Minor 5 0 12230
7 1 1Total: Liquor Control Act Violations
Page 20 of 28September 2019 Operations Report
359
2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Disorderly Conduct
Telephone Threat 0 1 02820
Harassment By Telephone 1 0 22825
Harassment Through Electronic Communications 2 0 12826
Eavesdropping 1 0 02835
False Police Report 1 0 02860
Disorderly Conduct 11 16 62890
Interference w/Emergency Communication 0 1 02895
Fireworks 0 0 13000
Mob Action 0 1 03100
16 19 10Total: Disorderly Conduct
Interference with Public Officers
Resist, Obstruct, Officer, Firefighter, Correctional Ofc 2 3 23711
Obstructing Justice 2 2 03730
4 5 2Total: Interference with Public Officers
Intimidation
Intimidation 2 0 03960
Stalking 1 0 03967
3 0 0Total: Intimidation
Traffic Crashes
Accident: Hit and Run (Personal Injury)0 2 16547
Accident: Hit and Run (Property Damage)11 4 36548
Accident: Motorcycle (Non-Injury)1 0 06551
Accident: Fatal 1 0 06555
Accident: Personal Injury 12 11 66556
Accident: Non-Injury 59 64 926557
Accident: Property Damage 7 8 06558
Accident: Village/City/County Vehicle 0 0 16561
Accident: Village /City/County Property 1 1 06562
Accident: Private Property 21 9 66563
Accident: Bicycle (Personal Injury)1 0 06570
Accident: Traffic Accident Investigation 1 0 06573
Accident: Truck (Non-Injury)4 1 06576
Accident: Truck (Injury)1 0 06577
120 100 109Total: Traffic Crashes
Page 21 of 28September 2019 Operations Report
360
2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Parking
Parking: All Other Violations 3 3 06300
Parking: Blocking Public/Private Drive 0 0 16302
Parking: Handicapped Violation 1 1 16304
Parking: In Fire Lane 0 0 16305
Parking: Left Wheel to Curb 0 1 36306
Parking: Over Sidewalk (Blocking Sidewalk)3 0 06308
Parking: Overnight Prohibited/Specific Hours 25 95 436310
Parking: Where Prohibited (Sign Posted)10 17 26312
Parking: Within 15Ft of Fire Hydrant 2 0 06316
44 117 51Total: Parking
Page 22 of 28September 2019 Operations Report
361
2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Motor Vehicle Offenses
DUI-Alcohol 11 6 32410
DUI-Drugs 1 0 22420
Illegal Transportation Alcohol 7 4 22430
Reckless Driving 2 2 12440
Leaving Scene Property Damage Accident 6 1 42447
Street Racing 2 0 02450
No Valid Registration 3 18 142455
Cancelled/Suspended/Revoked Registration 0 2 12460
Operation Uninsured Motor Vehicle 59 90 972461
Operation Vehicle w/Suspended Registration (No Insurance)4 8 22462
Improper Use of Registration 1 1 22465
No Valid Drivers License 10 14 152470
Suspended/Revoked Drivers License 9 17 182480
Driver and Passenger Safety Belts 39 46 802485
Unlawful Use of Driver's License 1 0 02490
Flee/Attempt to Elude Peace Officer 1 0 02495
Child Restraint (Improper Restraint Violation)3 1 16148
Failure to Yield to Avoid Accident 1 0 06580
Failure to Reduce Speed to Avoid Accident 33 25 286581
Failure to Signal 2 7 126584
Defective Brakes 1 0 06591
Tire Violations 1 0 16592
Speeding: Over 26 - 34 Mph Over Posted Limit 12 11 66594
Speeding: Over 35+ Mph Over Posted Limit 3 3 16595
Instruction Permit/Temporary License Violations 1 0 06598
Traffic Complaint 1 0 06599
Speeding: Radar 88 486 5056601
Speeding: Paced 1 4 26602
Speeding: School Zone Violation 4 3 26603
Too Fast For Conditions 1 11 06604
Traffic Sign Violation 2 42 806605
Traffic Signal Violation 5 14 96606
Improper Passing 12 12 86607
Improper Lane Usage 12 31 316608
Following Too Closely 2 1 46609
DUI BAC Over .08 6 4 16610
Improper Turn At Intersection 0 1 26611
Failure to Yield: Merging Traffic 1 0 06615
Failure to Yield: Intersection 8 1 26616
Failure to Yield: Turning Left 7 3 86617
Page 23 of 28September 2019 Operations Report
362
2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Motor Vehicle Offenses
Failure to Yield: Private Road 2 1 26618
Failure to Yield: Pedestrian 1 0 06619
Failure to Yield: Stop Sign 6 29 246620
Permit Unauthorized Person to Drive 0 0 16622
Failure to Report Accident 3 0 46624
No Driver's License on Person 0 0 56625
Graduated License Violation(s)2 3 26626
Improper Backing 4 2 26628
Improper Lighting (Driving Without Lights)2 17 226630
Improper Lighting (No Taillights)1 18 116631
Failure to Dim Headlights 0 1 06632
Improper Lighting (One Headlight)2 84 516633
Muffler Violations 1 0 26634
No Valid Safety Test (Sticker)6 3 66635
Size, Weight, Load, Length Violations 3 0 36636
Motorcycle Violations 0 1 06637
RR Crossing Violations 7 13 76640
Disobeying a Police Officer - Traffic Control 0 1 16641
Warning Ticket - Moving Violations 0 2 16642
Warning Ticket - Equipment Violations 0 4 236643
Failure to Notify SOS of Address Change 1 2 26645
Title Violation 1 0 06646
Other Equipment Violations (Citations Issued)9 7 116648
Other Moving Violations (Citations Issued)2 4 26649
Overweight Violation 0 0 26651
Improper Display of Registration 3 13 106653
Violation of DL Classification 0 2 06662
Improper Overtaking 1 0 06665
Disobey Traffic Control Device (Red Light)4 17 96669
Avoiding Traffic Control Device 1 2 06672
Disobey Flashing Yellow/Red Light 0 0 16673
Disobey Lane Control Sign 0 1 16674
Failure to Yield: Private Road or Drive 0 0 16683
Obstructed/Tinted Window(s)1 1 06685
Illegal Operation of Farm Equipment 1 0 06693
Illegal Screeching/Squealing of Tires 0 2 06695
Illegal Texting While Driving 1 0 06696
Improper Equipment 0 4 66699
Improper Turn 3 1 06700
All Other Traffic 3 1 16701
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2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Motor Vehicle Offenses
Illegal Use of Cell Phone While Driving 37 66 946707
Operating Vehicle Not Equipped With Baid When Required 0 1 06711
Expired Registration 28 83 1326712
Expired/Invalid Registration 1 0 06715
Unsafe Equipment 1 0 16717
Failure to Yield - Grade Crossing/Pedestrian 0 0 126739
Disobeying/Passing Stopped School Bus (Stop Arm Violation)1 1 16740
DUI-Drug Combo 0 0 17000
Failure to Give Aid/Information 0 1 37002
Defective Windshield, Side or Rear Window 0 0 19162
502 1257 1402Total: Motor Vehicle Offenses
Citizen Assist
Traffic Control 0 0 16721
Lock Out 42 35 369031
Obstruction In Roadway/Thoroughfare 0 1 09049
Found Bicycle 1 1 29068
Citizen Assist 0 2 09760
Abandoned Vehicle 1 7 19908
44 46 40Total: Citizen Assist
Missing Persons
Missing Person: Adult Male 1 1 09064
Missing Person: Juvenile Female 1 1 19067
2 2 1Total: Missing Persons
Other Offenses
Violation Order of Protection 1 0 24387
Violation of Civil No Contact Order 0 1 04388
Violation of Stalking No Contact Order 0 0 14389
Probation Violation 2 0 04510
Parole Violation 1 0 04625
Domestic Dispute 9 12 134870
In-State Warrant 5 7 145081
Recovered Property Only 0 1 05083
Expunged Offense 5 8 07001
Violation of Court Order 1 0 09176
24 29 30Total: Other Offenses
Page 25 of 28September 2019 Operations Report
364
2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Suspicious Activity
Loud Noise Complaint 1 0 09058
Investigation Quasi-Criminal 3 1 29100
Suspicious Auto 2 1 19101
Suspicious Person 0 1 29103
Damage to Property: Non Criminal 1 0 19104
Neighborhood Trouble/Neighbor Dispute 1 0 09105
Disturbance/Disputes 5 3 39110
Disobey No Soliciting Notice 1 0 09166
Noise Complaint 1 0 09297
Suspicious Incident 0 1 09357
15 7 9Total: Suspicious Activity
Lost/Found Property
Lost Articles 2 0 09061
Found Articles 5 0 29062
Found Property 1 0 19246
Lost/Stolen Wallet/Purse 0 1 09285
8 1 3Total: Lost/Found Property
Suicide & Death Investigations
Suicide Attempt: By Cutting 1 1 09413
Suicide Attempt: By Drugs 2 1 19414
Suicide Attempt: By Carbon Monoxide 1 0 09416
Death: Natural Causes 3 1 29431
Death: Other Sudden Death/Bodies Found (Death Investigation)0 0 19438
Suicide Threat: Crisis Intervention 2 6 39607
9 9 7Total: Suicide & Death Investigations
Agency Assist
Assist: Fire Department 1 3 09001
Assist: County Police 5 1 09002
Assist: State Police 0 2 09003
Assist: Other Police Department 1 2 39004
Assist: Ambulance 3 14 79083
10 22 10Total: Agency Assist
Page 26 of 28September 2019 Operations Report
365
2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Animal Complaints
Dog Bite: Home 0 1 09201
Stray Dogs/Leash Law 3 2 59209
Stray Other Animals 0 5 09210
Barking Dogs 0 1 09211
Animal (Found)3 2 29215
Other Animal Complaints/Investigations 1 0 09219
Animal Cruelty/Well Being Check 1 0 09225
Wildlife Complaint/Animal In Trap 0 0 19229
Animal (Dog At Large)1 0 19231
9 11 9Total: Animal Complaints
Crisis Intervention
Transportation of Mental Cases 1 0 19301
Domestic Trouble: Crisis Intervention 0 0 19600
Family: Crisis Intervention 0 1 09602
Mental Illness: Crisis Intervention 0 1 09604
Child Abuse: Crisis Intervention 1 1 09612
Juvenile-Other: Crisis Intervention 0 0 19618
Individual-Juvenile: Crisis Intervention [Intake]0 0 19628
Runaway: Crisis Intervention [Juvenile Problems]1 0 09637
School: Crisis Intervention [Juvenile Problems]1 0 09638
4 3 4Total: Crisis Intervention
Page 27 of 28September 2019 Operations Report
366
2017 2018 2019
Monthly Offenses Reported: September
UCR Codes changed with the transition to Premier One on 05/02/2016. Some changed
again in November 2016 due to the ISP review of UCR reportable offenses.
Other Incidents
Evidence/Property Duties 0 1 09099
Other Investigations 4 0 09119
Interfering with the Reporting of Domestic Violence 0 0 19132
Remove Subject/Unwanted Subject (No Arrest)0 1 09138
Civil Matter 1 1 09150
Park District Violation 1 0 09313
Possession of Driver's License Making Equipment 1 0 09321
Surrender Property 0 0 19354
Threats 1 1 19366
Harassment 2 0 09367
Station Information 6 7 69507
Follow Up 0 4 09700
Welfare Check 1 7 19798
Unlicensed Vehicle (ATV, Snowmobile, Etc.)0 1 09809
Fights, Riots, Brawls 1 3 19918
Wild Parties 1 0 09920
Service of Order of Protection 0 2 19933
Abandoned Vehicle (Inoperable/Unlicensed)1 0 09965
20 28 12Total: Other Incidents
982 1760 1813TOTAL
14300 S. Coil Plus Drive, Plainfield, Illinois 60544-7704
Main Office # (815) 436-6544 Executive Office Fax # (815) 436-9681
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