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HomeMy Public PortalAbout10-18-2021 Village Board Agenda and PacketMeeting of the President and the Board of Trustees Monday, October 18, 2021 7:00 PM 24401 W. Lockport Street Plainfield, IL 60544 In the Boardroom Agenda CALL TO ORDER, ROLL CALL, PLEDGE PRESIDENTIAL COMMENTS Proclaim October 24, 2021 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 and Executive Session held on October 4, 2021, Special Meeting and Executive Session held on October 6, 2021, Special Meeting and Executive Session held on October 7, 2021, Special Meeting and Executive Session held on October 12, 2021, and Special Meeting and Executive held on October 13, 2021. 10-04-2021 Village Board Minutes 10-06-2021 Special Village Board Minutes 10-07-2021 Special Village Board Minutes 10-12-2021 Special Village Board Minutes 10-13-2021 Special Village Board Minutes 2.b.Bills Paid and Bills Payable Reports for October 18, 2021. Bills Paid and Bills Payable Reports for October 18, 2021 2.c.Cash & Investment, Revenue, and Expenditure Reports for September, 2021. Cash & Investment Report through September 30, 2021 1 Meeting of the President and the Board of Trustees Page - 2 Budget Performance Report through September 30, 2021 Budget by Organization Reports through September 30, 2021 3.2020-2021 FISCAL YEAR AUDIT 3.a.Seeking Board consideration of a motion to accept the Village of Plainfield Audit, Single Audit, and Management Letter for the 2020-2021 Fiscal Year. 21 Final Audit 21 Final Single Audit 21 Final Management Letter 4.ROCK & ROSE – MIND, BODY & BUSINESS SUITES (CASE NUMBER 1943-083121.SU) 4.a.Seeking Board consideration of a motion to adopt Ordinance No.____, granting approval of a special use permit for massage therapy at 15105 S. James Street for the business commonly known as Rock & Rose – Mind, Body & Business Suites. 15105 S. James St. Staff Report Packet & Ordinance 5.THE PLAINFIELD INN - 15112 S. FOX RIVER ST. (CASE NUMBER 1942-082321.SU) 5.a.Seeking Board consideration of a motion to adopt Ordinance No. _____, granting approval of the requested special use for an Inn/hotel business at 15112 S Fox River Street, subject to the stipulations noted in the staff report. 15112 S. Fox River St. Staff Report Packet and Ordinance 6.RIVER POINT ESTATES LOTS 14 & 15 CONSOLIDATION (CASE NUMBER 1945-092321.FP) 6.a.Seeking Board consideration of a motion to adopt the Preliminary / Final Plat of Consolidation for Lots 14 and 15 in the River Point Estates subdivision, subject to the stipulations in the staff report. River Point Estates Lots Consolidation Staff Report 7.ZONING CODE TEXT AMENDMENTS (CASE NUMBERS 1939-080621.TA & 1906-123020.TA) 7.a.Seeking Board consideration of a motion to approve Ordinance No.____, granting approval of the various amendments to the Village of Plainfield Zoning Ordinance as outlined in the staff report and attached exhibits. Zoning Code Text Amendments Report, Ordinance, and Attachments 8.CHATHAM SQUARE PHASE 7 (CASE NUMBER 1940-080921.FP) 8.a.Seeking Board consideration of a motion to approve the final plat of the Chatham Square Phase 7 subdivision, subject to the stipulations noted in the staff report. Chatham Square Phase 7 Staff Report 9.14926 S. ROUTE 59 (CASE NUMBER 1926-042821.REZ/SPR) 2 Meeting of the President and the Board of Trustees Page - 3 9.a.Seeking Board consideration of a motion to reconsider the vote of the Board of Trustees regarding Item 7.b. of the October 4, 2021 meeting of the Village President and Board of Trustees, with respect to a motion to approve the site plan review for a multi-tenant retail building at the property commonly known as 14926 S. Route 59, subject to the stipulations noted in the staff report. 14926 S Route 59 Staff Report 9.b.Seeking Board consideration of a motion to continue consideration of the proposed site plan review to the November 1, 2021 meeting of the Village President and Board of Trustees. ADMINISTRATOR'S REPORT Seeking Board consideration of a motion to authorize the Interim Village Administrator to execute a change order with Northern Builders per letter dated October 13, 2021, in the amount of $18,250.00 for the upsizing of 5 overhead doors for the new PEMA facility per the contract originally approved on April 5, 2021. 10.13.2021 PEMA Change Order MANAGEMENT SERVICES REPORT ENGINEER'S REPORT PLANNING DEPARTMENT REPORT Seeking Board consideration to re-approve the site plan review for a proposed office building at 14916 S. Eastern Avenue, subject to the stipulations of the original approval (Case Number 1863-112619.SU/SPR). Eastern Ave. Office Building Staff Report Packet BUILDING DEPARTMENT REPORT Building and Code Enforcement Report for September, 2021. Building & Code Compliance Department Report for September, 2021 PUBLIC WORKS REPORT Seeking Board consideration of a motion to authorize the Village President to execute an agreement with APG-Neuros, the low bidder, for the purchase of aeration turbo blowers in the amount not to exceed $337,900.00. Aeration Blower Purchase Agreement Staff Report POLICE CHIEF'S REPORT Operations Report for September, 2021. Police Operations Report for September, 2021 ATTORNEY'S REPORT 3 Meeting of the President and the Board of Trustees Page - 4 REMINDERS - •October 19 Plan Commission – 7:00 p.m. •October 25 Committee of the Whole Workshop – 7:00 p.m. •November 1 Next Village Board Meeting – 7:00 p.m. 4 11111 nu...,u- _ 1'1.'111-„ 1. .1...I 1 1 1IiUI•uq•i• j III VILLAGE OF PLAINFIELD PROCLAMATION Declaring October 24, 2021 "United Nations Day" in the Village of Plainfield From the Office of John F. Argoudelis Village President 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, 2021. NOW, THEREFORE, I, John F. Argoudelis, President of the Village of Plainfield, Illinois, do hereby proclaim October 24, 2021 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 18th day of October, 2021. Joh :Argoudelis, Village President 24401 W. Lockport Street Plainfield, IL 60544 Phone (815) 436-7093 Fax (815) 436-1950 Web wwwplainfield-il.org 5 VILLAGE OF PLAINFIELD MEETING MINUTES OCTOBER 4, 2021 AT:VILLAGE HALL BOARD PRESENT: J.ARGOUDELIS, T.RUANE, B.WOJOWSKI, H.BENTON, K.CALKINS, P.KALKANIS, AND C.LARSON. OTHERS PRESENT: T.PLECKHAM, INTERIM VILLAGE ADMINISTRATOR; J.HARVEY, ATTORNEY; M.GIBAS, VILLAGE CLERK; D.WOLD, ENGINEER; A.PERSONS, PUBLIC WORKS DIRECTOR; J.PROULX, PLANNING DIRECTOR; Y.DING, PLANNER; J.MEYERS, ATTORNEY; L.SPIRES, BUILDING OFFICIAL; AND J.KONOPEK, CHIEF OF POLICE. CALL TO ORDER, ROLL CALL, PLEDGE Cub Scout Pack 91 Webelos Alpha Dog Patrol and Mutant Dragon Patrol led the Pledge of Allegiance. PRESIDENTIAL COMMENTS Mayor Argoudelis commented about the Homecoming Parade and thanked everyone involved. TRUSTEES COMMENTS Trustee Ruane: Inquired about the status of Wood Farm Road. Thanked the Cub Scouts for leading the Pledge of Allegiance. Trustee Benton: Thanked the Cub Scouts for leading the Pledge of Allegiance. Inquired about issues with the pipelining project. Commented about road closures. Reminded everyone of the Old Town Project Meeting on Wednesday. Trustee Larson: Thanked everyone involved with the Homecoming Parade. Thanked the Cub Scouts for leading the Pledge of Allegiance. Inquired about limiting the number of the same types of businesses within a certain distance. Director Proulx noted that the Zoning Code currently does not regulate competing businesses except for special uses. Commented on the invoices from Tracy, Johnson & Wilson. Trustee Kalkanis requested an update on the previous boil order and potential credit. Director Persons gave an update that all subsequent water samples have passed with no harmful bacteria. Director Persons pointed out that any credits would be at the direction of the Village Board. Trustee Wojowski: Suggested weekly sample reports to be distributed to the Board. Commented on the invoices from Tracy, Johnson & Wilson. 6 Village of Plainfield Meeting Minutes – October 4, 2021 Page 2 Trustee Calkins: Thanked the Cub Scouts for leading the Pledge of Allegiance. Commented on the Friday Report. Requested a cost benefit analysis of the 143rd Street East Extension Project as well as sound and environmental reports. PUBLIC COMMENTS (3-5 minutes) Richard Columbo, Bass & Gill, expressed opposition to the 143rd Street East Extension Project. John Cavanaugh expressed concern regarding the 14926 s. Route 59 multi-tenant building. Mark Swain expressed concern regarding the 14926 s. Route 59 multi-tenant building. BUSINESS MEETING 1)APPROVAL OF AGENDA Trustee Wojowski moved to approve the Agenda. Second by TrusteeLarson. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 6 yes, 0 no. Motion carried. 2)CONSENT AGENDA Trustee Benton expressed concern regarding the cost of the emergency repair. Trustee Wojowski moved to approve the Consent Agenda to include: a) Approval of the Minutes of the Board Meeting held on September 20, 2021. b)Bills Paid and Bills Payable Reports for October 4, 2021. c)Approval of payment to Tracy, Johnson, & Wilson in the amount of $3,696.25 for invoices removed at the September 20, 2021 Village Board Meeting. d) Authorize the payment of $142,912.72 to Meade Electric for the emergency repair of the electrical conduits and feeders and related work at the Law Enforcement Facility. Second by Trustee Calkins. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 6 yes, 0 no. Motion carried. 3)PAVILLION AGE-RESTRICTED COMMUNITY (CASE NUMBER 1912- 020921.SU/PP) Trustee Kalkanis moved to approve the Preliminary Plat for Pavillion, an age-restricted community of up to 215 dwelling units, subject to the stipulations noted in the staff report. Second by Trustee Larson. Vote by roll call. Ruane, yes; Wojowski, no; Benton, yes; Calkins, no; Kalkanis, yes; Larson, yes. 4 yes, 2 no. Motion carried. 4) 24126 W. CHICAGO STREET LANDMARK NOMINATION (CASE NUMBER 1917- 031221.HPC) Trustee Wojowski moved to adopt Ordinance No. 3527, granting approval of 24126 W. Chicago Street as a Village of Plainfield Historic Landmark. Second by Trustee Larson. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 6 yes, 0 no. Motion carried. 7 Village of Plainfield Meeting Minutes – October 4, 2021 Page 3 5)CINDY’S MASSAGE, LLC. SPECIAL USE (CASE NUMBER 1941-081821.SU) Trustee Larson moved to adopt Ordinance No. 3528, granting approval of a special use permit for massage therapy at 13246 S. Route 59 for the business commonly known as Cindy’s Massage, LLC. Second by Trustee Benton. Trustee Ruane expressed concern regarding illegal activities at massage businesses. Chief Konopek stated that this particular business is a single owner/operator and the Police Department has conducted a background check on the owner. Vote by roll call. Ruane, no; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 5 yes, 1 no. Motion carried. 6)ROCK & ROSE – MIND, BODY & BUSINESS SUITES (CASE NUMBER 1943- 083121.SU) Trustee Wojowski moved to adopt the findings of fact of the Plan Commission as the findings of fact of the Board of Trustees and, furthermore, to direct the Village Attorney to prepare an ordinance granting approval of a special use permit for massage therapy at 15105 S. James Street for the business commonly known as Rock & Rose – Mind, Body & Business Suites. Second by Trustee Larson. Laura Wong, applicant, was present to answer questions from the Board. Trustee Ruane expressed concern regarding illegal activities and regulation of massage businesses and preferred to wait until a new ordinance is presented. Vote by roll call. Ruane, no; Wojowski, yes; Benton, yes; Calkins, no; Kalkanis, yes; Larson, yes. 4 yes, 2 no. Motion carried. 7) 14926 S. ROUTE 59 MULTI-TENANT BUILDING (CASE NUMBER 1926- 042821.REZ/SPR) Trustee Benton moved to adopt Ordinance No. 3529, granting approval of the requested map amendment (re-zoning) of the subject property from R-1 to B-1, for the property commonly known as 14926 S. Route 59. Second by Trustee Kalkanis. Vote by roll call. Ruane, yes; Wojowski, no; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 5 yes, 1 no. Motion carried. Trustee Benton moved to approve the site plan review for a multi-tenant retail building at the property commonly known as 14926 S. Route 59, subject to the stipulations noted in the staff report. Second by Trustee Kalkanis. Trustee Ruane expressed concern with the size of the building, public access, pedestrian access, no sidewalks, and layout of the parking lot. Vote by roll call. Ruane, no; Wojowski, no; Benton, yes; Calkins, no; Kalkanis, yes; Larson, no. 2 yes, 4 no. Motion failed. 8) MCMICKEN ASSEMBLAGE POD 1 – RYAN HOMES (CASE NUMBER 1938- 073021.AAA) Trustee Wojowski moved to open the continued Public Hearing regarding the proposed annexation agreement amendment for the McMicken Assemblage POD 1 generally located northwest of the 8 Village of Plainfield Meeting Minutes – October 4, 2021 Page 4 intersection of 135thStreet and Heggs Road. Second by Trustee Larson. Voice Vote. All in favor, 0 opposed. Motion carried. Trustee Benton moved to direct the Village Attorney to prepare the necessary ordinance granting approval of the proposed annexation agreement amendment for the proposed development of up to 90 single-family detached homes at the northwest corner of 135th Street and Heggs Road (PIN: 07-01-31- 300-002-0000), subject to the stipulations noted in the staff report. Second by Trustee Ruane. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, no; Larson, yes. 5 yes, 1 no. Motion carried. 9) THE PLAINFIELD INN - 15112 S FOX RIVER ST. (CASE NO. 1942-082321.SU) Trustee Wojowski moved to adopt the findings of fact of the Plan Commission as the findings of fact of the Board of Trustees and, furthermore, to direct the Village Attorney to prepare an ordinance granting approval of the requested special use for an Inn business at 15112 S Fox River Street, subject to the stipulations noted in the staff report. Second by Trustee Larson. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 6 yes, 0 no. Motion carried. 10) 2021 SPOOKTACULAR Trustee Wojowski moved to authorize the closure of Lockport Street for the 2021 Spooktacular event to be held on Saturday, October 30th, 2021 from 10:45 a.m. – 1:30 p.m. Second by Trustee Larson. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 6 yes, 0 no. Motion carried. ADMINISTRATOR'S REPORT No Report. MANAGEMENT SERVICES REPORT No Report. ENGINEER’S REPORT Derek Wold gave an update on the pipelining component of the Old Town Project, Illinois Street project, and various other Village projects. PLANNING DEPARTMENT REPORT No Report. BUILDING DEPARTMENT REPORT PUBLIC WORKS REPORT Trustee Wojowski moved to authorize the Village President to sign Local Public Agency Amendment #1 for Federal Participation related to preliminary engineering for the 143rd Street East Extension. Second by Trustee Larson. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, no; Kalkanis, yes; Larson, yes. 5 yes, 1 no. Motion carried. Director Persons gave an update on the Wood Farm Road Project. 9 Village of Plainfield Meeting Minutes – October 4, 2021 Page 5 POLICE CHIEF’S REPORT No Report. ATTORNEY’S REPORT No Report. Mayor Argoudelis read the reminders. EXCUTIVE SESSION Trustee Benton moved to Executive Session as permitted under the Open Meetings Act under Section 2(c)(11) to discuss pending litigation, not to reconvene. Second by Trustee Wojowski. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 6 yes, 0 no. Motion carried. The meeting adjourned at 8:39 p.m. Michelle Gibas, Village Clerk 10 Village of Plainfield Meeting Minutes – October 4, 2021 Page 6 VILLAGE OF PLAINFIELD PUBLIC HEARING OCTOBER 4, 2021 AT:VILLAGE HALL BOARD PRESENT: J.ARGOUDELIS, T.RUANE, B.WOJOWSKI, H.BENTON, K.CALKINS, P.KALKANIS, AND C.LARSON. OTHERS PRESENT: T.PLECKHAM, INTERIM VILLAGE ADMINISTRATOR; J.HARVEY, ATTORNEY; M.GIBAS, VILLAGE CLERK; D.WOLD, ENGINEER; A.PERSONS, PUBLIC WORKS DIRECTOR; J.PROULX, PLANNING DIRECTOR; Y.DING, PLANNER; J.MEYERS, ATTORNEY; L.SPIRES, BUILDING OFFICIAL; AND J.KONOPEK, CHIEF OF POLICE. Mayor Argoudelis called the meeting to order at 8:06 p.m. Present roll call stands. Director Proulx stated that the applicant is proposing an amendment to the annexation agreement for the McMicken Assemblage properties which was approved and annexed into the Village in April 2004. The applicant is proposing a 90-unit, single-family residential development located at northwest corner of Heggs Road and 135th Street. Scott Shelton, Ryan Homes, gave a presentation highlighting the changes. Mr. Shelton stated that the proposed site plan complies with the original 2004 master plan in terms of the road network, access points, the locations of the community open space, and stormwater management. The proposed single- family lot sizes range between 9,360 square feet and 28,105 square feet with the average lot size of 13,969 square feet. There were no public comments. Trustee Benton moved to close the Public Hearing and return to the regular business meeting. Second by Trustee Larson. Voice Vote. All in favor, 0 opposed. Motion carried. The meeting adjourned at 8:15 p.m. Michelle Gibas, Village Clerk 11 VILLAGE OF PLAINFIELD SPECIAL MEETING MINUTES OCTOBER 6, 2021 AT:VILLAGE HALL BOARD PRESENT: J.ARGOUDELIS, T.RUANE, B.WOJOWSKI, H.BENTON, K.CALKINS, P.KALKANIS, AND C.LARSON. OTHERS PRESENT: M.GIBAS, VILLAGE CLERK. CALL TO ORDER, ROLL CALL, PLEDGE Mayor Argoudelis called the meeting to order at 5:00 p.m. Roll call was taken, all Trustees were present. Mayor Argoudelis led the Pledge of Allegiance. There were zero persons in the audience. PUBLIC COMMENTS (3-5 minutes) No Comments. EXECUTIVE SESSION Trustee Ruane moved to adjourn to Executive Session as permitted under the Open Meetings Act under Section 2 (c)(1) to discuss the appointment, employment, compensation, discipline, performance, or dismissal of employees or legal counsel, not to reconvene. Second by Trustee Calkins. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 6 yes, 0 no. Motion carried. The meeting adjourned at 5:02 p.m. Michelle Gibas, Village Clerk 12 VILLAGE OF PLAINFIELD SPECIAL MEETING MINUTES OCTOBER 7, 2021 AT:VILLAGE HALL BOARD PRESENT: J.ARGOUDELIS, T.RUANE, H.BENTON, K.CALKINS, P.KALKANIS, AND C.LARSON. BOARD ABSENT: B.WOJOWSKI. OTHERS PRESENT: M.GIBAS, VILLAGE CLERK. CALL TO ORDER, ROLL CALL, PLEDGE Mayor Argoudelis called the meeting to order at 5:05 p.m. Roll call was taken, all Trustees were present. Mayor Argoudelis led the Pledge of Allegiance. There were zero persons in the audience. PUBLIC COMMENTS (3-5 minutes) No Comments. EXECUTIVE SESSION Trustee Benton moved to adjourn to Executive Session as permitted under the Open Meetings Act under Section 2 (c)(1) to discuss the appointment, employment, compensation, discipline, performance, or dismissal of employees or legal counsel, not to reconvene. Second by Trustee Calkins. Vote by roll call. Ruane, yes; Wojowski, absent; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 5 yes, 0 no, 1 absent. Motion carried. The meeting adjourned at 5:07 p.m. Michelle Gibas, Village Clerk 13 VILLAGE OF PLAINFIELD SPECIAL MEETING MINUTES OCTOBER 12, 2021 AT:VILLAGE HALL BOARD PRESENT: J.ARGOUDELIS, T.RUANE, B.WOJOWSKI, H.BENTON, K.CALKINS, P.KALKANIS, AND C.LARSON. OTHERS PRESENT: M.GIBAS, VILLAGE CLERK. CALL TO ORDER, ROLL CALL, PLEDGE Mayor Argoudelis called the meeting to order at 5:08 p.m. Roll call was taken, all Trustees were present. Mayor Argoudelis led the Pledge of Allegiance. There were zero persons in the audience. PUBLIC COMMENTS (3-5 minutes) No Comments. EXECUTIVE SESSION Trustee Larson moved to adjourn to Executive Session as permitted under the Open Meetings Act under Section 2 (c)(1) to discuss the appointment, employment, compensation, discipline, performance, or dismissal of employees or legal counsel, not to reconvene. Second by Trustee Ruane. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 6 yes, 0 no. Motion carried. The meeting adjourned at 5:09 p.m. Michelle Gibas, Village Clerk 14 VILLAGE OF PLAINFIELD SPECIAL MEETING MINUTES OCTOBER 13, 2021 AT:VILLAGE HALL BOARD PRESENT: J.ARGOUDELIS, T.RUANE, B.WOJOWSKI, H.BENTON, K.CALKINS, P.KALKANIS, AND C.LARSON. OTHERS PRESENT: M.GIBAS, VILLAGE CLERK. CALL TO ORDER, ROLL CALL, PLEDGE Mayor Argoudelis called the meeting to order at 6:30 p.m. Roll call was taken, all Trustees were present. Mayor Argoudelis led the Pledge of Allegiance. There were zero persons in the audience. PUBLIC COMMENTS (3-5 minutes) No Comments. EXECUTIVE SESSION Trustee Larson moved to adjourn to Executive Session as permitted under the Open Meetings Act under Section 2 (c)(1) to discuss the appointment, employment, compensation, discipline, performance, or dismissal of employees or legal counsel, not to reconvene. Second by Trustee Ruane. Vote by roll call. Ruane, yes; Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes. 6 yes, 0 no. Motion carried. The meeting adjourned at 6:32 p.m. Michelle Gibas, Village Clerk 15 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice Amount 12254 - TRACY, JOHNSON & WILSON 2021-00001563 Paid by Check # 127438 10/12/2020 10/05/2021 10/05/2021 399.75 12254 - TRACY, JOHNSON & WILSON 2021-00001564 Edit 04/09/2021 10/18/2021 390.00 12254 - TRACY, JOHNSON & WILSON 2022-00000635 Edit 05/12/2021 10/18/2021 195.00 10131 - BAXTER & WOODMAN 0223049 Edit 05/10/2021 10/18/2021 373.75 12300 - SHAW MEDIA 082110084924 Edit 08/31/2021 10/18/2021 353.06 Invoice Transactions 5 $1,711.56 10162 - BRUCE, JIM 2022-00000643 Edit 10/04/2021 10/18/2021 166.93 Invoice Transactions 1 $166.93 10578 - INTERNAL REVENUE SERVICE 2022-00000658 Paid by Check # 127475 10/15/2021 10/15/2021 10/15/2021 51,024.90 Invoice Transactions 1 $51,024.90 10578 - INTERNAL REVENUE SERVICE 2022-00000658 Paid by Check # 127475 10/15/2021 10/15/2021 10/15/2021 28,189.00 Invoice Transactions 1 $28,189.00 10578 - INTERNAL REVENUE SERVICE 2022-00000658 Paid by Check # 127475 10/15/2021 10/15/2021 10/15/2021 6,622.83 Invoice Transactions 1 $6,622.83 10949 - PLAINFIELD POLICE PEN ACCT#4236- 2308 2022-00000662 Paid by Check # 127479 10/15/2021 10/15/2021 10/15/2021 23,907.78 Invoice Transactions 1 $23,907.78 10315 - DIVERSIFIED INVESTMENT ADVISORS 2022-00000656 Paid by Check # 127473 10/15/2021 10/15/2021 10/15/2021 20,085.51 Account 0210.241 - Deferred Comp. Plan 457-IPPFA-PCT - Deferred Comp IPPFA* Account 0210.223 - Medicare W/H Payable Totals Account 0210.238 - Police Pension W/H Payable POL PEN - Police Pension Annual* Account 0210.238 - Police Pension W/H Payable Totals FICA - FICA* Account 0210.222 - FICA Payable Totals Account 0210.223 - Medicare W/H Payable FICA - FICA* Account 0210.220 - Federal W/H Payable FICA - FICA* Account 0210.220 - Federal W/H Payable Totals Account 0210.222 - FICA Payable Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 Invoice Description Fund 01 - General Fund Account 0121.110 - Unbilled Receivable-Developer Account 0121.110 - Unbilled Receivable-Developer Totals Account 0201.999 - Miscellaneous Accounts Payable MetLife Balance Account 0201.999 - Miscellaneous Accounts Payable Totals 15905 Frederick- Approved at VB meeting on 10/04/2021 Pavillion-Collected from Developer Pavillion-Collected from Developer Pavillion-Collected from Developer Legal Notices Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 1 of 31 16 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 10774 - METLIFE 2022-00000659 Paid by Check # 127476 10/15/2021 10/15/2021 10/15/2021 452.19 11758 - VANTAGEPOINT TRANSFER AGENTS- 306593 2022-00000665 Paid by Check # 127482 10/15/2021 10/15/2021 10/15/2021 8,960.46 Invoice Transactions 3 $29,498.16 10778 - METROPOLITAN ALLIANCE OF POLICE 2022-00000660 Paid by Check # 127477 10/15/2021 10/15/2021 10/15/2021 1,824.00 Invoice Transactions 1 $1,824.00 11244 - UNITED WAY OF WILL COUNTY 2022-00000664 Paid by Check # 127481 10/15/2021 10/15/2021 10/15/2021 41.65 Invoice Transactions 1 $41.65 10030 - AFLAC 2022-00000655 Paid by Check # 127472 10/15/2021 10/15/2021 10/15/2021 794.65 Invoice Transactions 1 $794.65 10030 - AFLAC 2022-00000655 Paid by Check # 127472 10/15/2021 10/15/2021 10/15/2021 307.47 Invoice Transactions 1 $307.47 11124 - STATE DISBURSEMENT UNIT 2022-00000663 Paid by Check # 127480 10/15/2021 10/15/2021 10/15/2021 2,122.64 12714 - WILL COUNTY CIRCUIT CLERK'S OFFICE 2022-00000667 Paid by Check # 127484 10/15/2021 10/15/2021 10/15/2021 471.77 Invoice Transactions 2 $2,594.41 11266 - VILLAGE OF PLAINFIELD 2022-00000666 Paid by Check # 127483 10/15/2021 10/15/2021 10/15/2021 1,996.68 Invoice Transactions 1 $1,996.68 10854 - NCPERS GROUP LIFE INS.2022-00000661 Paid by Check # 127478 10/15/2021 10/15/2021 10/15/2021 77.28 Invoice Transactions 1 $77.28 SUP LIFE INS - NCPERS Account 0210.301 - Employee Life Insurance Totals Account 0210.249 - Flex 125-FSA FSA MED PT - Discovery Benefits Medical* Account 0210.249 - Flex 125-FSA Totals Account 0210.301 - Employee Life Insurance Account 0210.246 - Child Support/Maintenance Assignment CHILD SUPPORT - Child Support Wage Assignment* SPOUSAL SUP - Spousal/Maintenance 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 UNITED WAY - United Way of Will County Account 0210.243 - United Way Donations Totals Account 0210.244 - AFLAC Pre-Tax AFLAC - PRETAX - AFLAC Pretax* Account 0210.242 - Union Dues MAP - Metropolitan Alliance of Police Account 0210.242 - Union Dues Totals Account 0210.243 - United Way Donations 457-METLIFE-PCT - Deferred Comp Metlife 457-ICMA-FLAT - Deferred Comp ICMA* Account 0210.241 - Deferred Comp. Plan Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 2 of 31 17 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 10175 - CARCARE TOWING 2022-00000629 Edit 08/31/2021 10/18/2021 250.00 11204 - TODD'S BODY SHOP & TOWING 2022-00000634 Edit 08/31/2021 10/18/2021 500.00 Invoice Transactions 2 $750.00 11589 - PLAINFIELD SCHOOL DIST 202 2022-00000641 Edit 09/30/2021 10/18/2021 1,000.00 Invoice Transactions 1 $1,000.00 10899 - OSWEGO SCHOOL DISTRICT 2022-00000637 Edit 09/30/2021 10/18/2021 192,955.00 Invoice Transactions 1 $192,955.00 10943 - PLAINFIELD FIRE PROTECTION DIST. 2022-00000640 Edit 09/30/2021 10/18/2021 14,550.00 Invoice Transactions 1 $14,550.00 10897 - OSWEGO FIRE PROTECTION DISTRICT 2022-00000638 Edit 09/30/2021 10/18/2021 100.00 Invoice Transactions 1 $100.00 12593 - OSWEGOLAND PARK DISTRICT 2022-00000639 Edit 09/30/2021 10/18/2021 7,371.00 Invoice Transactions 1 $7,371.00 10898 - OSWEGO PUBLIC LIBRARY DIST.2022-00000642 Edit 09/30/2021 10/18/2021 16,395.00 Invoice Transactions 1 $16,395.00 11280 - WASTE MANAGEMENT 6252965-2007-9 Edit 09/30/2021 10/18/2021 377,264.40 Invoice Transactions 1 $377,264.40 Invoice Transactions 1 $377,264.40 10237 - COMCAST 2022-00000649 Edit 09/28/2021 10/18/2021 34.87 Division 00 - Non-Divisional Totals Division 01 - Legislative Program Account 8070 - Public Relations Acct. 8771010010001526 - Oct. 2021 Unit 04 - Administration/Finance Division 00 - Non-Divisional Account 8100 - Fees to Refuse Hauler September 2021 Account 8100 - Fees to Refuse Hauler Totals Account 0223.100 - Park Dist. Impact Fee-Oswego Totals Account 0224.100 - Library Dist. Impact Fee-Oswego 3rd Qtr. 2021 Account 0224.100 - Library Dist. Impact Fee-Oswego Totals 3rd Qtr. 2021 Account 0222.100 - Fire Dist. Impact Fee-Oswego Totals Account 0223.100 - Park Dist. Impact Fee-Oswego 3rd Qtr. 2021 Account 0222.000 - Fire Dist. Impact Fee 3rd Qtr. 2021 Account 0222.000 - Fire Dist. Impact Fee Totals Account 0222.100 - Fire Dist. Impact Fee-Oswego Account 0221.000 - School Dist. Impact Fee-Plfd Totals Account 0221.101 - School Dist. Site Contri-Oswego 3rd Qtr. 2021 Account 0221.101 - School Dist. Site Contri-Oswego Totals 4 Tows 08/01/21 - 08/31/21 Account 0220.250 - Police Tow Fee Totals Account 0221.000 - School Dist. Impact Fee-Plfd 3rd Qtr. 2021 Account 0220.250 - Police Tow Fee 08/01/21 - 08/31/21 2 Tows Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 3 of 31 18 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 12770 - PALMER HOUSE FLORIST 018446 Edit 09/24/2021 10/18/2021 165.00 12734 - TAI GINSBERG & ASSOCIATES, LLC 1838 Edit 10/04/2021 10/18/2021 8,104.53 Invoice Transactions 3 $8,304.40 12634 - GRUNDY BANK 2022-00000675 Edit 09/01/2021 10/18/2021 22,133.12 Invoice Transactions 1 $22,133.12 Invoice Transactions 4 $30,437.52 13078 - WEX HEALTH 0001405227-IN Edit 09/30/2021 10/18/2021 136.00 Invoice Transactions 1 $136.00 10391 - FIRST NONPROFIT UNEMPLOYMENT PROGRAM 4th QTR. 2021 Edit 10/01/2021 10/18/2021 822.47 Invoice Transactions 1 $822.47 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 366.94 Invoice Transactions 1 $366.94 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 42.43 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 64.10 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 42.37 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 64.10 Invoice Transactions 4 $213.00 10379 - FEDERAL EXPRESS 7-509-36445 Edit 09/23/2021 10/18/2021 26.95 12957 - GARVEY'S OFFICE PRODUCTS PINV2129576 Edit 08/31/2021 10/18/2021 85.49 12957 - GARVEY'S OFFICE PRODUCTS CM192747 Edit 09/24/2021 10/18/2021 (85.49) 12957 - GARVEY'S OFFICE PRODUCTS PINV2145373 Edit 10/01/2021 10/18/2021 173.50 12957 - GARVEY'S OFFICE PRODUCTS PINV2147149 Edit 10/06/2021 10/18/2021 133.93Office Supplies Account 5005 - Office Supplies/Postage Postage Office Supplies Office Supplies Office Supplies Acct. 485081837-00002 Acct. 485081837-00001 Acct. 485081837-00002 Account 4005 - Cellular Phones/Pagers Totals Acct. 0114799 Account 4000 - Telephone/Internet Totals Account 4005 - Cellular Phones/Pagers Acct. 485081837-00001 Account 3015 - IL Unemployment Insurance Unemployment Insurance Account 3015 - IL Unemployment Insurance Totals Account 4000 - Telephone/Internet Division 02 - Administration Program Account 2020 - Employee Insurance September 2021 Account 2020 - Employee Insurance Totals Gas Tax Rebate 3rd Qtr. 2021 Account 8078 - Economic Incentive Rebate Totals Division 01 - Legislative Program Totals Public Relations Board Approved 02/12/2018 - Sept. 2021 Account 8070 - Public Relations Totals Account 8078 - Economic Incentive Rebate Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 4 of 31 19 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 11278 - WAREHOUSE DIRECT 5064036-0 Edit 09/29/2021 10/18/2021 8.68 11278 - WAREHOUSE DIRECT 5045643-1 Edit 09/21/2021 10/18/2021 9.12 11278 - WAREHOUSE DIRECT 5068280-0 Edit 10/05/2021 10/18/2021 30.56 Invoice Transactions 8 $382.74 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 36.39 Invoice Transactions 1 $36.39 12254 - TRACY, JOHNSON & WILSON 84A Paid by Check # 127438 08/11/2021 10/05/2021 10/05/2021 697.00 12254 - TRACY, JOHNSON & WILSON 97 Paid by Check # 127438 08/11/2021 10/05/2021 10/05/2021 2,346.00 12254 - TRACY, JOHNSON & WILSON 2022-00000650 Edit 09/24/2021 10/18/2021 340.00 12254 - TRACY, JOHNSON & WILSON 98 Edit 09/24/2021 10/18/2021 6,247.50 Invoice Transactions 4 $9,630.50 12201 - VANCO SERVICES 00011936916 Paid by EFT # 1598 10/01/2021 10/15/2021 10/15/2021 209.24 Invoice Transactions 1 $209.24 12725 - AUTOMATED MERCHANT SYSTEMS INC 2022-00000669 Edit 09/30/2021 10/08/2021 128.12 12725 - AUTOMATED MERCHANT SYSTEMS INC 2022-00000670 Edit 09/30/2021 10/08/2021 9.95 12725 - AUTOMATED MERCHANT SYSTEMS INC 2022-00000671 Edit 09/30/2021 10/08/2021 277.56 12725 - AUTOMATED MERCHANT SYSTEMS INC 2022-00000672 Edit 09/30/2021 10/08/2021 9.95 12725 - AUTOMATED MERCHANT SYSTEMS INC 2022-00000673 Edit 09/30/2021 10/08/2021 149.97 12725 - AUTOMATED MERCHANT SYSTEMS INC 2022-00000674 Edit 09/30/2021 10/08/2021 968.79 Invoice Transactions 6 $1,544.34 Invoice Transactions 27 $13,341.62 Utilities September 2021 Utilities Web September 2021 Account 8135.008 - Settlement Charges Totals Division 02 - Administration Program Totals Account 8135.008 - Settlement Charges Fines September 2021 Fines Web September 2021 Gov. Services September 2021 Gov. Services Web September 2021 Account 8065 - Legal Fees Totals Account 8135 - Contractual Services October 2021 Account 8135 - Contractual Services Totals Account 8065 - Legal Fees PW-Approved at VB meeting on 10/04/2021 VH-Approved at VB meeting on 10/04/2021 Coronavirus Local Fiscal Recovery Fund VH Account 8035 - Maintenance Contracts/Lease Copy Overage 07/05/21 - 10/04/21 Account 8035 - Maintenance Contracts/Lease Totals Office Supplies Office Supplies Office Supplies Account 5005 - Office Supplies/Postage Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 5 of 31 20 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 22.77 Invoice Transactions 1 $22.77 Invoice Transactions 1 $22.77 10767 - MENARDS INC. # 3182 99041 Edit 09/16/2021 10/18/2021 33.55 11278 - WAREHOUSE DIRECT 5055249-1 Edit 09/22/2021 10/18/2021 77.72 Invoice Transactions 2 $111.27 10767 - MENARDS INC. # 3182 99384 Edit 09/24/2021 10/18/2021 29.99 10767 - MENARDS INC. # 3182 99343 Edit 09/23/2021 10/18/2021 89.98 Invoice Transactions 2 $119.97 Invoice Transactions 4 $231.24 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 30.36 Invoice Transactions 1 $30.36 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 42.43 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 42.37 Invoice Transactions 2 $84.80 Invoice Transactions 3 $115.16 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 15.18 Invoice Transactions 1 $15.18 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 137.32 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 106.05 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 137.14Acct. 485081837-00001 Account 4000 - Telephone/Internet Totals Account 4005 - Cellular Phones/Pagers Acct. 485081837-00001 Acct. 485081837-00002 Division 06 - Human Resources Program Totals Division 08 - IT Program Account 4000 - Telephone/Internet Acct. 0114799 Account 4005 - Cellular Phones/Pagers Acct. 485081837-00001 Acct. 485081837-00001 Account 4005 - Cellular Phones/Pagers Totals Division 06 - Human Resources Program Account 4000 - Telephone/Internet Acct. 0114799 Account 4000 - Telephone/Internet Totals Building Improvement Account 9105 - Building Improvements Totals Division 04 - Facility Management Program Totals Office Supplies Account 5005 - Office Supplies/Postage Totals Account 9105 - Building Improvements Building Improvement Division 03 - Community Relations Program Totals Division 04 - Facility Management Program Account 5005 - Office Supplies/Postage Office Supplies Division 03 - Community Relations Program Account 4000 - Telephone/Internet Acct. 0114799 Account 4000 - Telephone/Internet Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 6 of 31 21 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 106.05 Invoice Transactions 4 $486.56 12712 - HEARTLAND BUSINESS SYSTEMS, LLC 467451-H Edit 09/14/2021 10/18/2021 260.69 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 349.99 Invoice Transactions 2 $610.68 12819 - METRO FIBERNET LLC 2022-00000625 Paid by Check # 127462 09/28/2021 10/11/2021 10/11/2021 92.25 Invoice Transactions 1 $92.25 Invoice Transactions 8 $1,204.67 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 30.36 Invoice Transactions 1 $30.36 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 54.07 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 54.07 Invoice Transactions 2 $108.14 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 146.09 Invoice Transactions 1 $146.09 10924 - PETTY CASH - PD 8417 Paid by Check # 127463 09/27/2021 10/11/2021 10/11/2021 40.00 13126 - CAMIC JOHNSON, LTD.199 Edit 09/24/2021 10/18/2021 300.00 Invoice Transactions 2 $340.00 Invoice Transactions 6 $624.59 Invoice Transactions 54 $423,241.97Unit 04 - Administration/Finance Totals Unit 05 - Police Department Division 02 - Administration Program Witness Fee Legal Fees Account 8065 - Legal Fees Totals Division 09 - Legal Program Totals Account 8035 - Maintenance Contracts/Lease Copy Overage 07/05/21 - 10/04/21 Account 8035 - Maintenance Contracts/Lease Totals Account 8065 - Legal Fees Account 4005 - Cellular Phones/Pagers Acct. 485081837-00002 Acct. 485081837-00002 Account 4005 - Cellular Phones/Pagers Totals Division 09 - Legal Program Account 4000 - Telephone/Internet Acct. 0114799 Account 4000 - Telephone/Internet Totals Acct. 1372977 Account 8135 - Contractual Services Totals Division 08 - IT Program Totals Software Acct. 485081837-00001 Account 8030 - Server/Network Supplies Totals Account 8135 - Contractual Services Acct. 485081837-00002 Account 4005 - Cellular Phones/Pagers Totals Account 8030 - Server/Network Supplies Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 7 of 31 22 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 10924 - PETTY CASH - PD 8419 Paid by Check # 127463 10/06/2021 10/11/2021 10/11/2021 28.78 Invoice Transactions 1 $28.78 10391 - FIRST NONPROFIT UNEMPLOYMENT PROGRAM 4th QTR. 2021 Edit 10/01/2021 10/18/2021 4,257.46 Invoice Transactions 1 $4,257.46 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 33.40 Invoice Transactions 1 $33.40 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 42.43 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 42.37 Invoice Transactions 2 $84.80 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 70.04 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 70.04 Invoice Transactions 2 $140.08 11673 - CENTER FOR EDUCATION & EMPLOYMENT LAW O7330838 Edit 09/24/2021 10/18/2021 119.00 10526 - ILL ASSOCIATION OF CHIEFS OF POLICE 9360 Edit 10/01/2021 10/18/2021 265.00 Invoice Transactions 2 $384.00 10690 - LANDS' END BUSINESS OUTFITTERS SIN9480563 Edit 09/15/2021 10/18/2021 18.00 Invoice Transactions 1 $18.00 12819 - METRO FIBERNET LLC 2022-00000626 Paid by Check # 127462 09/18/2021 10/11/2021 10/11/2021 132.20 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 82.95 Invoice Transactions 2 $215.15 Acct. 1419329 Copy Overage 07/05/21 - 10/04/21 Account 8035 - Maintenance Contracts/Lease Totals Account 5095 - Uniforms/Clothing Uniforms Account 5095 - Uniforms/Clothing Totals Account 8035 - Maintenance Contracts/Lease Account 5015 - Dues & Subscriptions Dues Konopek Account 5015 - Dues & Subscriptions Totals Account 5010 - Replacement Supplies Acct. 485081837-00002 Acct. 485081837-00002 Account 5010 - Replacement Supplies Totals Account 4005 - Cellular Phones/Pagers Acct. 485081837-00001 Acct. 485081837-00001 Account 4005 - Cellular Phones/Pagers Totals Account 3015 - IL Unemployment Insurance Totals Account 4000 - Telephone/Internet Acct. 0114799 Account 4000 - Telephone/Internet Totals Janis-ILEAP Training Account 3000 - Travel/Training Totals Account 3015 - IL Unemployment Insurance Unemployment Insurance Account 3000 - Travel/Training Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 8 of 31 23 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 10924 - PETTY CASH - PD 8412 Paid by Check # 127463 08/25/2021 10/11/2021 10/11/2021 95.46 10924 - PETTY CASH - PD 8416 Paid by Check # 127463 09/23/2021 10/11/2021 10/11/2021 105.92 10237 - COMCAST 2022-00000649 Edit 09/28/2021 10/18/2021 9.52 11450 - FACILITY SUPPLY SYSTEMS, INC 47083 Edit 09/27/2021 10/18/2021 536.63 10437 - GRAINGER 9061360518 Edit 09/21/2021 10/18/2021 27.83 10437 - GRAINGER 9060726628 Edit 09/21/2021 10/18/2021 136.77 10767 - MENARDS INC. # 3182 98733 Edit 09/09/2021 10/18/2021 4.82 10767 - MENARDS INC. # 3182 98710 Edit 09/08/2021 10/18/2021 34.28 10767 - MENARDS INC. # 3182 98912 Edit 09/13/2021 10/18/2021 102.40 10767 - MENARDS INC. # 3182 98922 Edit 09/13/2021 10/18/2021 10.07 10767 - MENARDS INC. # 3182 98966 Edit 09/14/2021 10/18/2021 21.96 10767 - MENARDS INC. # 3182 99356 Edit 09/23/2021 10/18/2021 11.84 10767 - MENARDS INC. # 3182 99283 Edit 09/22/2021 10/18/2021 62.79 13143 - MENARDS-JOLIET 1993 Edit 09/10/2021 10/18/2021 19.97 Invoice Transactions 14 $1,180.26 10139 - WEBB CHEVROLET PLAINFIELD 45025566 Edit 09/30/2021 10/18/2021 (39.54) Invoice Transactions 1 ($39.54) Invoice Transactions 27 $6,302.39 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 100.10 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 100.10 Invoice Transactions 2 $200.20 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 369.23 11262 - VERIZON WIRELESS 9886762150 Edit 08/21/2021 10/18/2021 1,928.51Acct. 485081837-00003 Acct. 485081837-00002 Account 3000 - Travel/Training Totals Account 4000 - Telephone/Internet Acct. 0114799 Division 02 - Administration Program Totals Division 51 - Police Patrol Account 3000 - Travel/Training Acct. 485081837-00002 Account 8060 - Vehicle Maintenance M199 Account 8060 - Vehicle Maintenance Totals Supplies Supplies Supplies PD Lighting for Flag Account 8040 - Custodian Totals PD HVAC Supplies Supplies Supplies Supplies Re-Stock Kitchen Re-Stock Kitchen Acct. 8771010010001526 - Oct. 2021 Paper Products PD HVAC Account 8040 - Custodian Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 9 of 31 24 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 11262 - VERIZON WIRELESS 9888940250 Edit 09/21/2021 10/18/2021 1,928.73 Invoice Transactions 3 $4,226.47 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 358.42 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 462.92 Invoice Transactions 2 $821.34 12957 - GARVEY'S OFFICE PRODUCTS PINV2142872 Edit 09/28/2021 10/18/2021 387.15 11278 - WAREHOUSE DIRECT 5067334-0 Edit 10/04/2021 10/18/2021 13.85 11278 - WAREHOUSE DIRECT 5067157-0 Edit 10/04/2021 10/18/2021 29.60 Invoice Transactions 3 $430.60 10526 - ILL ASSOCIATION OF CHIEFS OF POLICE 8875 Edit 10/01/2021 10/18/2021 115.00 Invoice Transactions 1 $115.00 10777 - METRO TANK AND PUMP CO.17553 Edit 09/14/2021 10/18/2021 56.88 10777 - METRO TANK AND PUMP CO.17443 Edit 07/22/2021 10/18/2021 780.00 Invoice Transactions 2 $836.88 10608 - JCM UNIFORMS 778949 Edit 10/01/2021 10/18/2021 15.00 10997 - RAY O'HERRON CO., INC.2145804-IN Edit 10/01/2021 10/18/2021 29.98 10997 - RAY O'HERRON CO., INC.2145535-IN Edit 09/30/2021 10/18/2021 762.69 10997 - RAY O'HERRON CO., INC.2144860-IN Edit 09/28/2021 10/18/2021 762.69 10997 - RAY O'HERRON CO., INC.2144787-CM Edit 09/28/2021 10/18/2021 (14.98) 10997 - RAY O'HERRON CO., INC.2144121-CM Edit 09/24/2021 10/18/2021 (14.97) 10997 - RAY O'HERRON CO., INC.2144089-CM Edit 09/24/2021 10/18/2021 (97.39) 10997 - RAY O'HERRON CO., INC.2144095-CM Edit 09/24/2021 10/18/2021 (14.97) 10997 - RAY O'HERRON CO., INC.2144092-CM Edit 09/24/2021 10/18/2021 (64.20) 10997 - RAY O'HERRON CO., INC.2144109-CM Edit 09/24/2021 10/18/2021 (64.24) DeWit Sinclair Sinclair Sinclair DeWit DeWit Martin Sester DeWit Weyenberg Gas/Oil/Mileage/Carwash Inspection Account 5020 - Gas/Oil/Mileage/Carwash Totals Account 5095 - Uniforms/Clothing Account 5015 - Dues & Subscriptions Novak Account 5015 - Dues & Subscriptions Totals Account 5020 - Gas/Oil/Mileage/Carwash Office Supplies Office Supplies Office Supplies Account 5005 - Office Supplies/Postage Totals Acct. 485081837-00001 Acct. 485081837-00001 Account 4005 - Cellular Phones/Pagers Totals Account 5005 - Office Supplies/Postage Acct. 485081837-00003 Account 4000 - Telephone/Internet Totals Account 4005 - Cellular Phones/Pagers Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 10 of 31 25 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 10997 - RAY O'HERRON CO., INC.214412-CM Edit 09/24/2021 10/18/2021 (87.90) 12229 - RON TIRAPELLI FORD INC 127617 Edit 09/16/2021 10/18/2021 662.38 Invoice Transactions 12 $1,874.09 13142 - INVERIS TRAINING SOLUTIONS INV-0093407 Edit 08/23/2021 10/18/2021 1,095.00 Invoice Transactions 1 $1,095.00 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 30.86 Invoice Transactions 1 $30.86 12536 - ILLINOIS SECRETARY OF STATE 2022-00000618 Paid by Check # 127457 09/27/2021 10/11/2021 10/11/2021 151.00 12536 - ILLINOIS SECRETARY OF STATE 2022-00000619 Paid by Check # 127458 09/27/2021 10/11/2021 10/11/2021 151.00 12536 - ILLINOIS SECRETARY OF STATE 2022-00000620 Paid by Check # 127459 09/27/2021 10/11/2021 10/11/2021 151.00 12189 - NICK'S EMERGENCY LIGHTING & MORE 1554 Edit 09/29/2021 10/18/2021 1,394.75 11020 - ROD BAKER FORD SALES, INC 206245 Edit 09/24/2021 10/18/2021 37.51 11020 - ROD BAKER FORD SALES, INC C37588 Edit 09/23/2021 10/18/2021 145.90 10139 - WEBB CHEVROLET PLAINFIELD 45025454 Edit 09/23/2021 10/18/2021 310.00 11689 - FMP 53-404709 Edit 09/27/2021 10/18/2021 330.88 Invoice Transactions 8 $2,672.04 11291 - WESCOM 112021-15 Edit 10/01/2021 10/18/2021 50,455.65 Invoice Transactions 1 $50,455.65 Invoice Transactions 36 $62,758.13 10924 - PETTY CASH - PD 8418 Paid by Check # 127463 09/28/2021 10/11/2021 10/11/2021 28.78 Invoice Transactions 1 $28.78 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 33.70 Invoice Transactions 1 $33.70 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 509.19 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 398.88Acct. 485081837-00002 Acct. 0114799 Account 4000 - Telephone/Internet Totals Account 4005 - Cellular Phones/Pagers Acct. 485081837-00001 Account 3000 - Travel/Training Flood-LEAP Conf. Account 3000 - Travel/Training Totals Account 4000 - Telephone/Internet Account 8265 - Contractual Services-Wescom Totals Division 51 - Police Patrol Totals Division 52 - Police Administration M16 Account 8060 - Vehicle Maintenance Totals Account 8265 - Contractual Services-Wescom November 2021 M13 Vehicle Maintenance M15 M19 M29 Account 8035 - Maintenance Contracts/Lease Totals Account 8060 - Vehicle Maintenance M28 M21 Firearms/Ammunition Account 5100 - Ammunition/Weapons Totals Account 8035 - Maintenance Contracts/Lease Copy Overage 07/05/21 - 10/04/21 DeWit M19 Account 5095 - Uniforms/Clothing Totals Account 5100 - Ammunition/Weapons Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 11 of 31 26 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 508.47 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 398.90 Invoice Transactions 4 $1,815.44 10526 - ILL ASSOCIATION OF CHIEFS OF POLICE 8876 Edit 10/01/2021 10/18/2021 115.00 12930 - INTERNATIONAL ASSN. FOR IDENTIFICATION 2022-00000630 Edit 09/30/2021 10/18/2021 80.00 Invoice Transactions 2 $195.00 10924 - PETTY CASH - PD 8411 Paid by Check # 127463 08/16/2021 10/11/2021 10/11/2021 21.00 Invoice Transactions 1 $21.00 11085 - SIRCHIE 0514189-IN Edit 09/22/2021 10/18/2021 251.16 11085 - SIRCHIE 0514868-IN Edit 09/27/2021 10/18/2021 122.09 Invoice Transactions 2 $373.25 10413 - GALLS INC.019205908 Edit 09/02/2021 10/18/2021 100.97 10608 - JCM UNIFORMS 778845 Edit 10/01/2021 10/18/2021 30.00 Invoice Transactions 2 $130.97 11291 - WESCOM 112021-15 Edit 10/01/2021 10/18/2021 1,541.00 Invoice Transactions 1 $1,541.00 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 16.90 Invoice Transactions 1 $16.90 12536 - ILLINOIS SECRETARY OF STATE 2022-00000621 Paid by Check # 127460 10/06/2021 10/11/2021 10/11/2021 326.00 10139 - WEBB CHEVROLET PLAINFIELD 45025528 Edit 09/28/2021 10/18/2021 300.40 10139 - WEBB CHEVROLET PLAINFIELD 45025564 Edit 09/30/2021 10/18/2021 (59.30) 11689 - FMP 60-300033 Edit 09/30/2021 10/18/2021 109.42 Invoice Transactions 4 $676.52 M199 M199 Account 8060 - Vehicle Maintenance Totals Account 8245 - D.A.R.E. Program Account 8035 - Maintenance Contracts/Lease Totals Account 8060 - Vehicle Maintenance M194 M199 November 2021 Account 8003 - Radio Maintenance Totals Account 8035 - Maintenance Contracts/Lease Copy Overage 07/05/21 - 10/04/21 Uniforms Mulacek Account 5095 - Uniforms/Clothing Totals Account 8003 - Radio Maintenance Crime Scene/Evidence Tech Supplies Crime Scene/Evidence Tech Supplies Account 5040.002 - Crime Scene/Evidence Tech Supply Totals Account 5095 - Uniforms/Clothing Account 5020 - Gas/Oil/Mileage/Carwash M198 Account 5020 - Gas/Oil/Mileage/Carwash Totals Account 5040.002 - Crime Scene/Evidence Tech Supply Account 5015 - Dues & Subscriptions Ruggles Beam 15422 Account 5015 - Dues & Subscriptions Totals Acct. 485081837-00001 Acct. 485081837-00002 Account 4005 - Cellular Phones/Pagers Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 12 of 31 27 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 12792 - NICK BOWRON 2022-00000632 Edit 10/07/2021 10/18/2021 295.00 Invoice Transactions 1 $295.00 Invoice Transactions 20 $5,127.56 10591 - ISP ASSET FORFEITURE SECTION 2022-00000627 Paid by Check # 1867 10/06/2021 10/11/2021 10/11/2021 1,261.00 10591 - ISP ASSET FORFEITURE SECTION 2022-00000628 Paid by Check # 1868 10/06/2021 10/11/2021 10/11/2021 31,521.00 13016 - CELLEBRITE INC INVUS234671 Edit 10/04/2021 10/18/2021 4,300.00 Invoice Transactions 3 $37,082.00 Invoice Transactions 3 $37,082.00 10924 - PETTY CASH - PD 8413 Paid by Check # 127463 09/07/2021 10/11/2021 10/11/2021 55.00 10698 - LAW ENFORCEMENT RECORDS MANAGER OF IL 2022-00000631 Edit 09/22/2021 10/18/2021 75.00 Invoice Transactions 2 $130.00 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 66.84 Invoice Transactions 1 $66.84 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 141.62 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 72.04 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 143.85 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 72.04 Invoice Transactions 4 $429.55 12947 - LAMINATING AND BINDING SOLUTIONS, INC. 279180 Edit 09/24/2021 10/18/2021 22.79 11278 - WAREHOUSE DIRECT 5054440-0 Edit 09/17/2021 10/18/2021 59.04 11278 - WAREHOUSE DIRECT 5067156-0 Edit 10/04/2021 10/18/2021 6.18 11278 - WAREHOUSE DIRECT 5061122-0 Edit 09/27/2021 10/18/2021 61.66 Invoice Transactions 4 $149.67 10767 - MENARDS INC. # 3182 99413 Edit 09/24/2021 10/18/2021 179.99 Office Supplies Account 5005 - Office Supplies/Postage Totals Account 5010 - Replacement Supplies Replacement Supplies Account 5005 - Office Supplies/Postage Office Supplies Office Supplies Office Supplies Acct. 485081837-00001 Acct. 485081837-00002 Acct. 485081837-00001 Acct. 485081837-00002 Account 4005 - Cellular Phones/Pagers Totals Account 4000 - Telephone/Internet Acct. 0114799 Account 4000 - Telephone/Internet Totals Account 4005 - Cellular Phones/Pagers Account 3000 - Travel/Training Munson-Child Safety Cert Zambrano, Scapardine Account 3000 - Travel/Training Totals Account 5012 - Asset Seizure/Forfeiture Expense Totals Division 54 - Seizure/Forfeiture Totals Division 56 - Police Support Services Division 54 - Seizure/Forfeiture Account 5012 - Asset Seizure/Forfeiture Expense Case 21-044 Case 20-6438 Renewal - Cell Phone Dowload D.A.R.E. Account 8245 - D.A.R.E. Program Totals Division 52 - Police Administration Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 13 of 31 28 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 10997 - RAY O'HERRON CO., INC.2145421-IN Edit 09/30/2021 10/18/2021 61.98 Invoice Transactions 2 $241.97 10526 - ILL ASSOCIATION OF CHIEFS OF POLICE 9059 Edit 10/01/2021 10/18/2021 115.00 10526 - ILL ASSOCIATION OF CHIEFS OF POLICE 9612 Edit 10/01/2021 10/18/2021 135.00 10698 - LAW ENFORCEMENT RECORDS MANAGER OF IL 1513 Edit 09/14/2021 10/18/2021 40.00 10698 - LAW ENFORCEMENT RECORDS MANAGER OF IL 1514 Edit 09/14/2021 10/18/2021 40.00 Invoice Transactions 4 $330.00 10608 - JCM UNIFORMS 778582 Edit 09/17/2021 10/18/2021 16.95 10608 - JCM UNIFORMS 778583 Edit 09/17/2021 10/18/2021 22.95 Invoice Transactions 2 $39.90 12048 - MUNICIPAL ELECTRONICS, INC 068489 Edit 09/27/2021 10/18/2021 1,765.00 Invoice Transactions 1 $1,765.00 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 96.91 Invoice Transactions 1 $96.91 10394 - FLEET SAFETY SUPPLY 77767 Edit 09/16/2021 10/18/2021 310.69 11689 - FMP 53-404375 Edit 09/22/2021 10/18/2021 296.93 11872 - MERLIN 200,000 MILE SHOPS 73096 Edit 09/17/2021 10/18/2021 470.63 Invoice Transactions 3 $1,078.25 Invoice Transactions 24 $4,328.09 10924 - PETTY CASH - PD 8414 Paid by Check # 127463 09/15/2021 10/11/2021 10/11/2021 27.95 10924 - PETTY CASH - PD 8415 Paid by Check # 127463 09/22/2021 10/11/2021 10/11/2021 7.60 12764 - ROBLES, RICARDO 2022-00000633 Edit 09/24/2021 10/18/2021 75.00 11204 - TODD'S BODY SHOP & TOWING 21-05526 Edit 08/26/2021 10/18/2021 125.00 11204 - TODD'S BODY SHOP & TOWING 21-05561 Edit 08/30/2021 10/18/2021 125.00 21-7053 21-7133 Division 93 - Contingencies Account 9300 - Contingencies Staff Meeting Rauter Watch Damage Reimbursement M31 M30 Account 8060 - Vehicle Maintenance Totals Division 56 - Police Support Services Totals Copy Overage 07/05/21 - 10/04/21 Account 8035 - Maintenance Contracts/Lease Totals Account 8060 - Vehicle Maintenance M30 Account 5115.001 - Traffic Program Traffic Program Account 5115.001 - Traffic Program Totals Account 8035 - Maintenance Contracts/Lease Account 5095 - Uniforms/Clothing Powers Wittig Account 5095 - Uniforms/Clothing Totals Munson Zambrano Zigterman Account 5015 - Dues & Subscriptions Totals Replacement Supplies Account 5010 - Replacement Supplies Totals Account 5015 - Dues & Subscriptions Zigterman Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 14 of 31 29 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 10175 - CARCARE TOWING 21-0831-44571 Edit 08/31/2021 10/18/2021 125.00 Invoice Transactions 6 $485.55 Invoice Transactions 6 $485.55 Invoice Transactions 116 $116,083.72 10237 - COMCAST 2022-00000649 Edit 09/28/2021 10/18/2021 153.35 Invoice Transactions 1 $153.35 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 54.07 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 54.07 Invoice Transactions 2 $108.14 12365 - MISSION MANAGER INC 2021-035 Edit 09/18/2021 10/18/2021 1,800.00 Invoice Transactions 1 $1,800.00 11689 - FMP 53-404836 Edit 09/28/2021 10/18/2021 80.71 Invoice Transactions 1 $80.71 Invoice Transactions 5 $2,142.20 Invoice Transactions 5 $2,142.20 10391 - FIRST NONPROFIT UNEMPLOYMENT PROGRAM 4th QTR. 2021 Edit 10/01/2021 10/18/2021 962.19 Invoice Transactions 1 $962.19 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 444.92 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 128.18 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 445.91 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 128.18 Invoice Transactions 4 $1,147.19 10379 - FEDERAL EXPRESS 7-377-60571 Edit 05/20/2021 10/18/2021 53.75 Account 5005 - Office Supplies/Postage Postage Acct. 485081837-00002 Acct. 485081837-00001 Acct. 485081837-00002 Account 4005 - Cellular Phones/Pagers Totals Unemployment Insurance Account 3015 - IL Unemployment Insurance Totals Account 4005 - Cellular Phones/Pagers Acct. 485081837-00001 Unit 07 - PEMA Totals Unit 08 - Street Department Division 02 - Administration Program Account 3015 - IL Unemployment Insurance P62 Account 8060 - Vehicle Maintenance Totals Division 07 - PEMA Program Totals Account 5015 - Dues & Subscriptions 09/01/21 - 08/31/2022 Account 5015 - Dues & Subscriptions Totals Account 8060 - Vehicle Maintenance Account 4005 - Cellular Phones/Pagers Acct. 485081837-00002 Acct. 485081837-00002 Account 4005 - Cellular Phones/Pagers Totals Division 07 - PEMA Program Account 4000 - Telephone/Internet Acct. 8771010010001526 - Oct. 2021 Account 4000 - Telephone/Internet Totals Division 93 - Contingencies Totals Unit 05 - Police Department Totals Unit 07 - PEMA Investigations 21-5222 Account 9300 - Contingencies Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 15 of 31 30 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 12957 - GARVEY'S OFFICE PRODUCTS PINV2142964 Edit 09/28/2021 10/18/2021 24.60 12957 - GARVEY'S OFFICE PRODUCTS PINV2142333 Edit 09/27/2021 10/18/2021 2.69 12957 - GARVEY'S OFFICE PRODUCTS PINV2140913 Edit 09/23/2021 10/18/2021 19.50 12957 - GARVEY'S OFFICE PRODUCTS PINV2141444 Edit 09/24/2021 10/18/2021 6.58 12957 - GARVEY'S OFFICE PRODUCTS PINV2138696 Edit 09/20/2021 10/18/2021 6.98 12957 - GARVEY'S OFFICE PRODUCTS PINV2138550 Edit 09/20/2021 10/18/2021 6.03 12957 - GARVEY'S OFFICE PRODUCTS PINV2137707 Edit 09/17/2021 10/18/2021 30.54 12957 - GARVEY'S OFFICE PRODUCTS PINV2145116 Edit 10/01/2021 10/18/2021 29.99 Invoice Transactions 9 $180.66 10437 - GRAINGER 9058549255 Edit 09/20/2021 10/18/2021 62.92 13017 - HELM SERVICE CHI182967 Edit 09/12/2021 10/18/2021 397.00 12219 - HIGH PSI LTD 72476 Edit 05/19/2021 10/18/2021 90.17 12495 - ILLCO INC 6175862 Edit 09/13/2021 10/18/2021 2.85 12495 - ILLCO INC 6175900 Edit 09/14/2021 10/18/2021 5.72 12495 - ILLCO INC 6175901 Edit 09/14/2021 10/18/2021 174.81 10756 - MCMASTER-CARR 64533505 Edit 09/07/2021 10/18/2021 42.18 10767 - MENARDS INC. # 3182 98900 Edit 09/13/2021 10/18/2021 33.00 10767 - MENARDS INC. # 3182 98948 Edit 09/14/2021 10/18/2021 (33.00) 10767 - MENARDS INC. # 3182 98440 Edit 09/01/2021 10/18/2021 2.24 10767 - MENARDS INC. # 3182 98413 Edit 08/31/2021 10/18/2021 90.35 10767 - MENARDS INC. # 3182 98949 Edit 09/14/2021 10/18/2021 33.99 12585 - NEUCO INC 5310178 Edit 09/28/2021 10/18/2021 438.22 Invoice Transactions 13 $1,340.45 Invoice Transactions 27 $3,630.49 10238 - COMED 2022-00000648 Edit 09/20/2021 10/18/2021 33.80 10238 - COMED 2022-00000651 Edit 09/17/2021 10/18/2021 72.75 10238 - COMED 2022-00000652 Edit 09/17/2021 10/18/2021 74.72 11969 - CONSTELLATION NEW ENERGY, INC 60608461301 Edit 09/28/2021 10/18/2021 284.71 Invoice Transactions 4 $465.98 Acct. 7299263-52952 Account 4015 - Electricity/Gas Totals Account 5020 - Gas/Oil/Mileage/Carwash Division 60 - Street Maintenance Program Account 4015 - Electricity/Gas Acct. 0721078039 Acct. 0238143078 Acct. 2089129057 Building Maintenance Account 8020 - Building Maintenance Totals Division 02 - Administration Program Totals Building Maintenance Building Maintenance Building Maintenance Building Maintenance Building Maintenance Building Maintenance PW HVAC Building Maintenance PW HVAC Building Maintenance Account 5005 - Office Supplies/Postage Totals Account 8020 - Building Maintenance Building Maintenance Building Maintenance Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 16 of 31 31 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 10777 - METRO TANK AND PUMP CO.17553 Edit 09/14/2021 10/18/2021 56.86 10777 - METRO TANK AND PUMP CO.17443 Edit 07/22/2021 10/18/2021 780.00 11888 - WORLD FUEL SERVICES 116048 Edit 09/16/2021 10/18/2021 15,757.99 Invoice Transactions 3 $16,594.85 10185 - CASE LOTS INC.7002 Edit 09/17/2021 10/18/2021 156.74 13019 - FOX LANDSCAPE SUPPLY, LLC 2098 Edit 09/25/2021 10/18/2021 32.00 10631 - JUST SAFETY, LTD.36556 Edit 09/27/2021 10/18/2021 19.24 10631 - JUST SAFETY, LTD.36557 Edit 09/27/2021 10/18/2021 11.15 Invoice Transactions 4 $219.13 10218 - CINTAS CORPORATION #344 4096733530 Edit 09/23/2021 10/18/2021 89.41 12826 - SCHATTKE, ARLAN 2022-00000654 Edit 09/23/2021 10/18/2021 140.71 Invoice Transactions 2 $230.12 10013 - A BEEP, LLC 104697 Edit 09/23/2021 10/18/2021 964.30 Invoice Transactions 1 $964.30 10487 - ADVANCE AUTO PARTS/AAP FINANCIAL SERVICES 6535126349050 Edit 09/20/2021 10/18/2021 60.98 10487 - ADVANCE AUTO PARTS/AAP FINANCIAL SERVICES 6535127155218 Edit 09/28/2021 10/18/2021 13.77 10394 - FLEET SAFETY SUPPLY 77750 Edit 09/14/2021 10/18/2021 942.78 11689 - FMP 50-3541688 Edit 09/24/2021 10/18/2021 56.88 11689 - FMP 53-404549 Edit 09/24/2021 10/18/2021 79.96 11020 - ROD BAKER FORD SALES, INC 206369 Edit 09/28/2021 10/18/2021 17.19 11040 - SAUBER MFG. CO.PSI218845 Edit 09/22/2021 10/18/2021 304.00 11162 - TERMINAL SUPPLY CO.74667-00 Edit 09/17/2021 10/18/2021 97.08 Invoice Transactions 8 $1,572.64 10265 - CRESCENT ELECTRIC SUPPLY CO.S5095665899.001 Edit 09/23/2021 10/18/2021 168.36 10760 - MEADE ELECTRIC COMPANY 697402 Edit 08/31/2021 10/18/2021 1,200.00 10767 - MENARDS INC. # 3182 99405 Edit 09/24/2021 10/18/2021 17.97 Invoice Transactions 3 $1,386.33 Account 8130 - Street Light Maintenance Street Light Maintenance Traffic Signal Maint. Street Light Maintenance Account 8130 - Street Light Maintenance Totals Vehicle Maintenance 1059 Shop Supplies Account 8060 - Vehicle Maintenance Totals Vehicle Maintenance Vehicle Maintenance 3000 Vehicle Maintenance Vehicle Maintenance Account 8003 - Radio Maintenance Radio Maintenance Account 8003 - Radio Maintenance Totals Account 8060 - Vehicle Maintenance Account 5095 - Uniforms/Clothing Uniforms Boot Reimbursement Account 5095 - Uniforms/Clothing Totals Supplies Supplies Supplies Supplies Account 5040 - Supplies/Hardware Totals Inspection Unleaded Fuel Account 5020 - Gas/Oil/Mileage/Carwash Totals Account 5040 - Supplies/Hardware Gas/Oil/Mileage/Carwash Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 17 of 31 32 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 12671 - CHICAGO MATERIALS CORPORATION 34428 Edit 09/16/2021 10/18/2021 486.01 12671 - CHICAGO MATERIALS CORPORATION 34753 Edit 09/24/2021 10/18/2021 147.87 12746 - SUPERIOR ASPHALT MATERIALS 20211382 Edit 09/15/2021 10/18/2021 2,765.00 Invoice Transactions 3 $3,398.88 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 26.69 12890 - RAMIRO GUZMAN LANDSCAPING, INC. 07903 Edit 09/24/2021 10/18/2021 350.00 12890 - RAMIRO GUZMAN LANDSCAPING, INC. 07912 Edit 09/30/2021 10/18/2021 12,040.00 Invoice Transactions 3 $12,416.69 12300 - SHAW MEDIA 082110084924 Edit 08/31/2021 10/18/2021 67.70 Invoice Transactions 1 $67.70 10613 - JIM'S TRUCK INSPECTION & REPAIR 188028 Edit 09/20/2021 10/18/2021 37.00 10613 - JIM'S TRUCK INSPECTION & REPAIR 188029 Edit 09/20/2021 10/18/2021 37.00 10189 - TREDROC TIRE SERVICES LLC 7430052469 Edit 09/24/2021 10/18/2021 280.26 Invoice Transactions 3 $354.26 Invoice Transactions 35 $37,670.88 10767 - MENARDS INC. # 3182 98445 Edit 09/01/2021 10/18/2021 98.94 Invoice Transactions 1 $98.94 10093 - ARBOR TEK LANDSCAPE SERVICES, INC. 19476 Edit 09/16/2021 10/18/2021 205.00 10093 - ARBOR TEK LANDSCAPE SERVICES, INC. 19477 Edit 09/16/2021 10/18/2021 275.00 10093 - ARBOR TEK LANDSCAPE SERVICES, INC. 19475 Edit 09/16/2021 10/18/2021 195.00 Invoice Transactions 3 $675.00 Invoice Transactions 4 $773.94 VH Parking Lot to Amphitheater Account 8135 - Contractual Services Totals Division 62 - Forestry Program Totals Account 5040 - Supplies/Hardware Totals Account 8135 - Contractual Services VH Pest Control PW Insect Control Division 60 - Street Maintenance Program Totals Division 62 - Forestry Program Account 5040 - Supplies/Hardware Supplies Equipment Maintenance Equipment Maintenance 1014 & 1060 Account 8160 - Equipment Maintenance Totals Account 8135.004 - Snow Removal Legal Notices Account 8135.004 - Snow Removal Totals Account 8160 - Equipment Maintenance Account 8135 - Contractual Services Copy Overage 07/05/21 - 10/04/21 Feeney Pond Clean Up Board Approved 04/19/2021 Sept. 2021 Account 8135 - Contractual Services Totals Account 8131 - Street Maintenance Street Maintenance Ft. Beggs, Fraser Street Maintenance Account 8131 - Street Maintenance Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 18 of 31 33 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 Invoice Transactions 66 $42,075.31 10391 - FIRST NONPROFIT UNEMPLOYMENT PROGRAM 4th QTR. 2021 Edit 10/01/2021 10/18/2021 210.75 Invoice Transactions 1 $210.75 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 91.09 Invoice Transactions 1 $91.09 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 84.86 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 84.74 Invoice Transactions 2 $169.60 11278 - WAREHOUSE DIRECT 5052123-0 Edit 09/15/2021 10/18/2021 81.81 11278 - WAREHOUSE DIRECT 5052123-1 Edit 09/16/2021 10/18/2021 13.02 11278 - WAREHOUSE DIRECT 5036377-1 Edit 08/26/2021 10/18/2021 24.99 Invoice Transactions 3 $119.82 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 20.43 Invoice Transactions 1 $20.43 10953 - PLAINFIELD SIGNS, INC.18074 Edit 08/19/2021 10/18/2021 215.00 10953 - PLAINFIELD SIGNS, INC.18136 Edit 10/01/2021 10/18/2021 215.00 12300 - SHAW MEDIA 082110084924 Edit 08/31/2021 10/18/2021 422.34 Invoice Transactions 3 $852.34 12254 - TRACY, JOHNSON & WILSON 2021-00001562 Paid by Check # 127438 12/10/2020 10/05/2021 10/05/2021 253.50 Invoice Transactions 1 $253.50 12986 - JOE MONTALTO CREATIVE 1154 Edit 08/26/2021 10/18/2021 4,386.75 Account 8065 - Legal Fees Totals Account 8135 - Contractual Services State of the Village Videography Legal Notices Account 8050 - Legal Notices Totals Account 8065 - Legal Fees Camp Bow Wow-Approved at VB meetin on 10/04/21 Account 8035 - Maintenance Contracts/Lease Totals Account 8050 - Legal Notices Legal Notices Legal Notices Office Supplies Account 5005 - Office Supplies/Postage Totals Account 8035 - Maintenance Contracts/Lease Copy Overage 07/05/21 - 10/04/21 Account 4005 - Cellular Phones/Pagers Totals Account 5005 - Office Supplies/Postage Office Supplies Office Supplies Account 4000 - Telephone/Internet Totals Account 4005 - Cellular Phones/Pagers Acct. 485081837-00001 Acct. 485081837-00001 Unemployment Insurance Account 3015 - IL Unemployment Insurance Totals Account 4000 - Telephone/Internet Acct. 0114799 Unit 08 - Street Department Totals Unit 09 - Community Development Division 20 - Planning Program Account 3015 - IL Unemployment Insurance Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 19 of 31 34 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 Invoice Transactions 1 $4,386.75 10131 - BAXTER & WOODMAN 0225876 Edit 08/19/2021 10/18/2021 600.00 10131 - BAXTER & WOODMAN 0225493 Edit 07/27/2021 10/18/2021 225.00 10131 - BAXTER & WOODMAN 0225884 Edit 08/19/2021 10/18/2021 12,841.25 Invoice Transactions 3 $13,666.25 Invoice Transactions 16 $19,770.53 10391 - FIRST NONPROFIT UNEMPLOYMENT PROGRAM 4th QTR. 2021 Edit 10/01/2021 10/18/2021 349.85 Invoice Transactions 1 $349.85 12983 - FIRST COMMUNICATIONS LLC 122470467 Edit 10/06/2021 10/18/2021 30.36 Invoice Transactions 1 $30.36 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 254.58 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 94.15 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 254.22 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 94.15 Invoice Transactions 4 $697.10 11938 - PITNEY BOWES, INC. 2022-00000676 Edit 10/13/2021 10/13/2021 200.00 12957 - GARVEY'S OFFICE PRODUCTS PINV2142964 Edit 09/28/2021 10/18/2021 24.60 12957 - GARVEY'S OFFICE PRODUCTS PINV2142333 Edit 09/27/2021 10/18/2021 2.71 12957 - GARVEY'S OFFICE PRODUCTS PINV2140913 Edit 09/23/2021 10/18/2021 19.50 12957 - GARVEY'S OFFICE PRODUCTS PINV2141444 Edit 09/24/2021 10/18/2021 6.57 12957 - GARVEY'S OFFICE PRODUCTS PINV2138696 Edit 09/20/2021 10/18/2021 6.99 12957 - GARVEY'S OFFICE PRODUCTS PINV2138550 Edit 09/20/2021 10/18/2021 6.04 12957 - GARVEY'S OFFICE PRODUCTS PINV2137707 Edit 09/17/2021 10/18/2021 30.56 Invoice Transactions 8 $296.97 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 26.70 Office Supplies Account 5005 - Office Supplies/Postage Totals Account 8135 - Contractual Services Copy Overage 07/05/21 - 10/04/21 Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Account 4005 - Cellular Phones/Pagers Totals Account 5005 - Office Supplies/Postage PW Postage Office Supplies Account 4005 - Cellular Phones/Pagers Acct. 485081837-00001 Acct. 485081837-00002 Acct. 485081837-00001 Acct. 485081837-00002 Account 3015 - IL Unemployment Insurance Totals Account 4000 - Telephone/Internet Acct. 0114799 Account 4000 - Telephone/Internet Totals Division 20 - Planning Program Totals Division 21 - Building Program Account 3015 - IL Unemployment Insurance Unemployment Insurance Account 8225 - Engineering Fees Recapture Assistance Recapture Assistance Walkers Grove Soil Investigation Account 8225 - Engineering Fees Totals Account 8135 - Contractual Services Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 20 of 31 35 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 Invoice Transactions 1 $26.70 Invoice Transactions 15 $1,400.98 Invoice Transactions 31 $21,171.51 10542 - ILLINOIS FIRE & POLICE COMMISSIONERS 01670 Edit 09/28/2021 10/18/2021 575.00 10542 - ILLINOIS FIRE & POLICE COMMISSIONERS 01668 Edit 09/11/2021 10/18/2021 475.00 10542 - ILLINOIS FIRE & POLICE COMMISSIONERS 01669 Edit 09/11/2021 10/18/2021 475.00 Invoice Transactions 3 $1,525.00 10542 - ILLINOIS FIRE & POLICE COMMISSIONERS 01985 Edit 10/03/2021 10/18/2021 375.00 Invoice Transactions 1 $375.00 Invoice Transactions 4 $1,900.00 Invoice Transactions 4 $1,900.00 Invoice Transactions 305 $988,493.01 10578 - INTERNAL REVENUE SERVICE 2022-00000658 Paid by Check # 127475 10/15/2021 10/15/2021 10/15/2021 4,459.77 Invoice Transactions 1 $4,459.77 10578 - INTERNAL REVENUE SERVICE 2022-00000658 Paid by Check # 127475 10/15/2021 10/15/2021 10/15/2021 2,773.49 Invoice Transactions 1 $2,773.49 10578 - INTERNAL REVENUE SERVICE 2022-00000658 Paid by Check # 127475 10/15/2021 10/15/2021 10/15/2021 648.65 Invoice Transactions 1 $648.65 10315 - DIVERSIFIED INVESTMENT ADVISORS 2022-00000656 Paid by Check # 127473 10/15/2021 10/15/2021 10/15/2021 1,252.29 10774 - METLIFE 2022-00000659 Paid by Check # 127476 10/15/2021 10/15/2021 10/15/2021 226.33 11758 - VANTAGEPOINT TRANSFER AGENTS- 306593 2022-00000665 Paid by Check # 127482 10/15/2021 10/15/2021 10/15/2021 406.30 Invoice Transactions 3 $1,884.92 457-IPPFA-PCT - Deferred Comp IPPFA* 457-METLIFE-PCT - Deferred Comp Metlife 457-ICMA-FLAT - Deferred Comp ICMA* Account 0210.241 - Deferred Comp. Plan Totals Account 0210.223 - Medicare W/H Payable FICA - FICA* Account 0210.223 - Medicare W/H Payable Totals Account 0210.241 - Deferred Comp. Plan Account 0210.220 - Federal W/H Payable Totals Account 0210.222 - FICA Payable FICA - FICA* Account 0210.222 - FICA Payable Totals Fund 01 - General Fund Totals Fund 02 - Water and Sewer Fund Account 0210.220 - Federal W/H Payable FICA - FICA* Account 5015 - Dues & Subscriptions Totals Division 02 - Administration Program Totals Unit 50 - Police Commission Totals Chapman Account 3000 - Travel/Training Totals Account 5015 - Dues & Subscriptions McKinney Membership Unit 50 - Police Commission Division 02 - Administration Program Account 3000 - Travel/Training Richardson McKinney Account 8135 - Contractual Services Totals Division 21 - Building Program Totals Unit 09 - Community Development Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 21 of 31 36 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 11244 - UNITED WAY OF WILL COUNTY 2022-00000664 Paid by Check # 127481 10/15/2021 10/15/2021 10/15/2021 3.35 Invoice Transactions 1 $3.35 10030 - AFLAC 2022-00000655 Paid by Check # 127472 10/15/2021 10/15/2021 10/15/2021 30.49 Invoice Transactions 1 $30.49 10030 - AFLAC 2022-00000655 Paid by Check # 127472 10/15/2021 10/15/2021 10/15/2021 21.85 Invoice Transactions 1 $21.85 11124 - STATE DISBURSEMENT UNIT 2022-00000663 Paid by Check # 127480 10/15/2021 10/15/2021 10/15/2021 369.86 Invoice Transactions 1 $369.86 11266 - VILLAGE OF PLAINFIELD 2022-00000666 Paid by Check # 127483 10/15/2021 10/15/2021 10/15/2021 222.45 Invoice Transactions 1 $222.45 10854 - NCPERS GROUP LIFE INS.2022-00000661 Paid by Check # 127478 10/15/2021 10/15/2021 10/15/2021 26.72 Invoice Transactions 1 $26.72 10391 - FIRST NONPROFIT UNEMPLOYMENT PROGRAM 4th QTR. 2021 Edit 10/01/2021 10/18/2021 290.45 Invoice Transactions 1 $290.45 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 176.89 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 236.12 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 182.18 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 236.16 Acct. 485081837-00001 Acct. 485081837-00002 Acct. 485081837-00001 Acct. 485081837-00002 Account 3015 - IL Unemployment Insurance Unemployment Insurance Account 3015 - IL Unemployment Insurance Totals Account 4005 - Cellular Phones/Pagers SUP LIFE INS - NCPERS Account 0210.301 - Employee Life Insurance Totals Unit 10 - Water Department Division 02 - Administration Program Account 0210.249 - Flex 125-FSA FSA MED PT - Discovery Benefits Medical* Account 0210.249 - Flex 125-FSA Totals Account 0210.301 - Employee Life Insurance Account 0210.245 - AFLAC Post-Tax Totals Account 0210.246 - Child Support/Maintenance Assignment CHILD SUPPORT - Child Support Wage Assignment* Account 0210.246 - Child Support/Maintenance Assignment Totals AFLAC - PRETAX - AFLAC Pretax* Account 0210.244 - AFLAC Pre-Tax Totals Account 0210.245 - AFLAC Post-Tax AFLAC - PRETAX - AFLAC Pretax* Account 0210.243 - United Way Donations UNITED WAY - United Way of Will County Account 0210.243 - United Way Donations Totals Account 0210.244 - AFLAC Pre-Tax Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 22 of 31 37 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 Invoice Transactions 4 $831.35 11938 - PITNEY BOWES, INC. 2022-00000636 Paid by EFT # 1599 10/11/2021 10/11/2021 10/11/2021 250.00 12957 - GARVEY'S OFFICE PRODUCTS PINV2140141 Edit 09/22/2021 10/18/2021 367.63 12957 - GARVEY'S OFFICE PRODUCTS PINV2142964 Edit 09/28/2021 10/18/2021 24.60 12957 - GARVEY'S OFFICE PRODUCTS PINV2142333 Edit 09/27/2021 10/18/2021 2.71 12957 - GARVEY'S OFFICE PRODUCTS PINV2140913 Edit 09/23/2021 10/18/2021 19.50 12957 - GARVEY'S OFFICE PRODUCTS PINV2141816 Edit 09/24/2021 10/18/2021 99.26 12957 - GARVEY'S OFFICE PRODUCTS PINV2141444 Edit 09/24/2021 10/18/2021 6.57 12957 - GARVEY'S OFFICE PRODUCTS PINV2138696 Edit 09/20/2021 10/18/2021 6.99 12957 - GARVEY'S OFFICE PRODUCTS PINV2138550 Edit 09/20/2021 10/18/2021 6.04 12957 - GARVEY'S OFFICE PRODUCTS PINV2137707 Edit 09/17/2021 10/18/2021 30.56 Invoice Transactions 10 $813.86 10631 - JUST SAFETY, LTD.36556 Edit 09/27/2021 10/18/2021 19.23 10631 - JUST SAFETY, LTD.36557 Edit 09/27/2021 10/18/2021 11.15 Invoice Transactions 2 $30.38 12682 - CORE & MAIN LP P520563 Edit 09/10/2021 10/18/2021 14,480.00 12682 - CORE & MAIN LP P613779 Edit 09/20/2021 10/18/2021 554.20 Invoice Transactions 2 $15,034.20 10437 - GRAINGER 9058549255 Edit 09/20/2021 10/18/2021 62.91 13017 - HELM SERVICE CHI182967 Edit 09/12/2021 10/18/2021 396.99 12219 - HIGH PSI LTD 72476 Edit 05/19/2021 10/18/2021 90.17 12495 - ILLCO INC 6175862 Edit 09/13/2021 10/18/2021 2.86 12495 - ILLCO INC 6175900 Edit 09/14/2021 10/18/2021 5.71 12495 - ILLCO INC 6175901 Edit 09/14/2021 10/18/2021 174.81 10756 - MCMASTER-CARR 64533505 Edit 09/07/2021 10/18/2021 42.18 Invoice Transactions 7 $775.63 12201 - VANCO SERVICES 00011936916 Paid by EFT # 1598 10/01/2021 10/15/2021 10/15/2021 209.25October 2021 PW HVAC Building Maintenance Account 8020 - Building Maintenance Totals Account 8135 - Contractual Services Building Maintenance Building Maintenance Building Maintenance PW HVAC Building Maintenance Water Meters Water Meters Account 5080 - Water Meters Totals Account 8020 - Building Maintenance Supplies Supplies Account 5040 - Supplies/Hardware Totals Account 5080 - Water Meters Office Supplies Office Supplies Account 5005 - Office Supplies/Postage Totals Account 5040 - Supplies/Hardware Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Account 5005 - Office Supplies/Postage VH Postage-950 Pink Letters Office Supplies Office Supplies Account 4005 - Cellular Phones/Pagers Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 23 of 31 38 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 10145 - BOB BAISH EXCAVATING, INC.,4009 Edit 09/22/2021 10/18/2021 8,755.00 Invoice Transactions 2 $8,964.25 12725 - AUTOMATED MERCHANT SYSTEMS INC 2022-00000673 Edit 09/30/2021 10/08/2021 149.97 12725 - AUTOMATED MERCHANT SYSTEMS INC 2022-00000674 Edit 09/30/2021 10/08/2021 968.51 Invoice Transactions 2 $1,118.48 Invoice Transactions 30 $27,858.60 11969 - CONSTELLATION NEW ENERGY, INC 60608461301 Edit 09/28/2021 10/18/2021 13,443.80 10868 - NICOR 2022-00000644 Edit 09/27/2021 10/18/2021 140.87 10868 - NICOR 2022-00000646 Edit 09/21/2021 10/18/2021 48.46 10868 - NICOR 2022-00000653 Edit 09/23/2021 10/18/2021 45.71 Invoice Transactions 4 $13,678.84 10767 - MENARDS INC. # 3182 98834 Edit 09/11/2021 10/18/2021 39.89 10767 - MENARDS INC. # 3182 99129 Edit 09/18/2021 10/18/2021 2.49 10767 - MENARDS INC. # 3182 99086 Edit 09/17/2021 10/18/2021 29.46 11240 - UNDERGROUND PIPE & VALVE CO 051225 Edit 09/20/2021 10/18/2021 1,689.60 11283 - WATER PRODUCTS COMPANY OF AURORA, INC 00305380 Edit 09/20/2021 10/18/2021 867.90 Invoice Transactions 5 $2,629.34 10471 - HERITAGE FS INC 32006462 Edit 09/15/2021 10/18/2021 863.75 10777 - METRO TANK AND PUMP CO.17553 Edit 09/14/2021 10/18/2021 56.88 10777 - METRO TANK AND PUMP CO.17443 Edit 07/22/2021 10/18/2021 780.00 Invoice Transactions 3 $1,700.63 10185 - CASE LOTS INC.7002 Edit 09/17/2021 10/18/2021 156.73 11253 - USABLUEBOOK 731071 Edit 09/17/2021 10/18/2021 279.15 Invoice Transactions 2 $435.88Account 5040 - Supplies/Hardware Totals Account 8060 - Vehicle Maintenance Account 5020 - Gas/Oil/Mileage/Carwash Totals Account 5040 - Supplies/Hardware Supplies Supplies Account 5020 - Gas/Oil/Mileage/Carwash Gas/Oil/Mileage/Carwash Gas/Oil/Mileage/Carwash Inspection Replacement Supplies Replacement Supplies Replacement Supplies Replacement Supplies Account 5010 - Replacement Supplies Totals Acct. 20521933950 Account 4015 - Electricity/Gas Totals Account 5010 - Replacement Supplies Replacement Supplies Division 30 - Water Distribution Program Account 4015 - Electricity/Gas Acct. 7299263-52952 Acct. 84403020005 Acct. 82178910004 Utilities September 2021 Utilities Web September 2021 Account 8135.008 - Settlement Charges Totals Division 02 - Administration Program Totals Fraser Rd Directional Bore Waterline Account 8135 - Contractual Services Totals Account 8135.008 - Settlement Charges Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 24 of 31 39 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 11162 - TERMINAL SUPPLY CO.74667-00 Edit 09/17/2021 10/18/2021 97.04 Invoice Transactions 1 $97.04 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 26.69 Invoice Transactions 1 $26.69 10189 - TREDROC TIRE SERVICES LLC 7430052469 Edit 09/24/2021 10/18/2021 876.43 Invoice Transactions 1 $876.43 13140 - MICROBAC LABORATORIES INC.LA1J00191 Edit 10/07/2021 10/18/2021 375.00 Invoice Transactions 1 $375.00 Invoice Transactions 18 $19,819.85 Invoice Transactions 48 $47,678.45 10391 - FIRST NONPROFIT UNEMPLOYMENT PROGRAM 4th QTR. 2021 Edit 10/01/2021 10/18/2021 233.83 Invoice Transactions 1 $233.83 11262 - VERIZON WIRELESS 9886762148 Edit 08/21/2021 10/18/2021 125.24 11262 - VERIZON WIRELESS 9886762149 Edit 08/21/2021 10/18/2021 44.05 11262 - VERIZON WIRELESS 9888940248 Edit 09/21/2021 10/18/2021 132.70 11262 - VERIZON WIRELESS 9888940249 Edit 09/21/2021 10/18/2021 44.05 Invoice Transactions 4 $346.04 11938 - PITNEY BOWES, INC. 2022-00000636 Paid by EFT # 1599 10/11/2021 10/11/2021 10/11/2021 250.00 12957 - GARVEY'S OFFICE PRODUCTS PINV2142964 Edit 09/28/2021 10/18/2021 24.60 12957 - GARVEY'S OFFICE PRODUCTS PINV2142333 Edit 09/27/2021 10/18/2021 2.71 12957 - GARVEY'S OFFICE PRODUCTS PINV2140913 Edit 09/23/2021 10/18/2021 19.50 12957 - GARVEY'S OFFICE PRODUCTS PINV2141444 Edit 09/24/2021 10/18/2021 6.57 12957 - GARVEY'S OFFICE PRODUCTS PINV2138696 Edit 09/20/2021 10/18/2021 6.99 Office Supplies Office Supplies Office Supplies Office Supplies Account 4005 - Cellular Phones/Pagers Totals Account 5005 - Office Supplies/Postage VH Postage-950 Pink Letters Office Supplies Account 4005 - Cellular Phones/Pagers Acct. 485081837-00001 Acct. 485081837-00002 Acct. 485081837-00001 Acct. 485081837-00002 Unit 11 - Sewer Department Division 02 - Administration Program Account 3015 - IL Unemployment Insurance Unemployment Insurance Account 3015 - IL Unemployment Insurance Totals Account 8200 - EPA Analytical Totals Division 30 - Water Distribution Program Totals Unit 10 - Water Department Totals 1014 & 1060 Account 8160 - Equipment Maintenance Totals Account 8200 - EPA Analytical EPA Analytical Account 8135 - Contractual Services Copy Overage 07/05/21 - 10/04/21 Account 8135 - Contractual Services Totals Account 8160 - Equipment Maintenance Shop Supplies Account 8060 - Vehicle Maintenance Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 25 of 31 40 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 12957 - GARVEY'S OFFICE PRODUCTS PINV2138550 Edit 09/20/2021 10/18/2021 6.04 12957 - GARVEY'S OFFICE PRODUCTS PINV2137707 Edit 09/17/2021 10/18/2021 30.56 12957 - GARVEY'S OFFICE PRODUCTS PINV2137698 Edit 09/17/2021 10/18/2021 66.99 Invoice Transactions 9 $413.96 11869 - IL ASSOCIATION OF WASTEWATER AGENCIES 5208 Edit 09/17/2021 10/18/2021 2,093.00 Invoice Transactions 1 $2,093.00 10631 - JUST SAFETY, LTD.36556 Edit 09/27/2021 10/18/2021 19.23 10631 - JUST SAFETY, LTD.36557 Edit 09/27/2021 10/18/2021 11.15 Invoice Transactions 2 $30.38 10018 - ACE HARDWARE KIN-KO STORES, INC 635767 Edit 09/29/2021 10/18/2021 129.99 10437 - GRAINGER 9058549255 Edit 09/20/2021 10/18/2021 62.93 13017 - HELM SERVICE CHI182967 Edit 09/12/2021 10/18/2021 397.11 12219 - HIGH PSI LTD 72476 Edit 05/19/2021 10/18/2021 90.19 12495 - ILLCO INC 6175862 Edit 09/13/2021 10/18/2021 2.86 12495 - ILLCO INC 6175900 Edit 09/14/2021 10/18/2021 5.71 12495 - ILLCO INC 6175901 Edit 09/14/2021 10/18/2021 174.86 10756 - MCMASTER-CARR 64533505 Edit 09/07/2021 10/18/2021 42.20 10767 - MENARDS INC. # 3182 99386 Edit 09/24/2021 10/18/2021 169.99 10767 - MENARDS INC. # 3182 99241 Edit 09/21/2021 10/18/2021 36.45 Invoice Transactions 10 $1,112.29 12201 - VANCO SERVICES 00011936916 Paid by EFT # 1598 10/01/2021 10/15/2021 10/15/2021 209.31 Invoice Transactions 1 $209.31 12725 - AUTOMATED MERCHANT SYSTEMS INC 2022-00000673 Edit 09/30/2021 10/08/2021 150.01 12725 - AUTOMATED MERCHANT SYSTEMS INC 2022-00000674 Edit 09/30/2021 10/08/2021 968.51 Invoice Transactions 2 $1,118.52 Invoice Transactions 30 $5,557.33Division 02 - Administration Program Totals Division 40 - Sewer Treatment Program Account 8135.008 - Settlement Charges Utilities September 2021 Utilities Web September 2021 Account 8135.008 - Settlement Charges Totals Account 8135 - Contractual Services October 2021 Account 8135 - Contractual Services Totals PW HVAC Building Maintenance Building Maintenance Building Maintenance Account 8020 - Building Maintenance Totals Building Maintenance Building Maintenance Building Maintenance PW HVAC Building Maintenance Supplies Account 5040 - Supplies/Hardware Totals Account 8020 - Building Maintenance Building Maintenance Dues Account 5015 - Dues & Subscriptions Totals Account 5040 - Supplies/Hardware Supplies Office Supplies Office Supplies Account 5005 - Office Supplies/Postage Totals Account 5015 - Dues & Subscriptions Office Supplies Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 26 of 31 41 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 11969 - CONSTELLATION NEW ENERGY, INC 60608461301 Edit 09/28/2021 10/18/2021 40,556.42 10868 - NICOR 2022-00000645 Edit 09/22/2021 10/18/2021 181.06 10868 - NICOR 2022-00000647 Edit 09/21/2021 10/18/2021 139.92 Invoice Transactions 3 $40,877.40 10018 - ACE HARDWARE KIN-KO STORES, INC 635768 Edit 09/29/2021 10/18/2021 4.99 Invoice Transactions 1 $4.99 10018 - ACE HARDWARE KIN-KO STORES, INC 635763 Edit 09/27/2021 10/18/2021 13.18 10777 - METRO TANK AND PUMP CO.17553 Edit 09/14/2021 10/18/2021 56.88 10777 - METRO TANK AND PUMP CO.17443 Edit 07/22/2021 10/18/2021 780.00 Invoice Transactions 3 $850.06 10185 - CASE LOTS INC.7002 Edit 09/17/2021 10/18/2021 156.78 Invoice Transactions 1 $156.78 12642 - NCL OF WISCONSIN INC.459517 Edit 08/31/2021 10/18/2021 609.33 12582 - USALCO 20204888 Edit 09/08/2021 10/18/2021 4,153.96 Invoice Transactions 2 $4,763.29 10386 - FIRST ENVIRONMENTAL LABORATORIES, INC. 163368 Edit 09/14/2021 10/18/2021 36.00 Invoice Transactions 1 $36.00 11253 - USABLUEBOOK 724941 Edit 09/13/2021 10/18/2021 20.24 11253 - USABLUEBOOK 722428 Edit 09/09/2021 10/18/2021 723.57 Invoice Transactions 2 $743.81 11020 - ROD BAKER FORD SALES, INC C37845 Edit 09/28/2021 10/18/2021 101.75 11162 - TERMINAL SUPPLY CO.74667-00 Edit 09/17/2021 10/18/2021 97.04 Invoice Transactions 2 $198.79Account 8060 - Vehicle Maintenance Totals Account 8135 - Contractual Services Account 5095 - Uniforms/Clothing Totals Account 8060 - Vehicle Maintenance 1091 Shop Supplies Account 5085 - Industrial Flow Monitor Totals Account 5095 - Uniforms/Clothing Uniforms Uniforms Board Approved 06/07/2021 Account 5070 - Chemicals Totals Account 5085 - Industrial Flow Monitor Industrials Supplies Account 5040 - Supplies/Hardware Totals Account 5070 - Chemicals Chemicals Gas/Oil/Mileage/Carwash Inspection Account 5020 - Gas/Oil/Mileage/Carwash Totals Account 5040 - Supplies/Hardware Replacement Supplies Account 5010 - Replacement Supplies Totals Account 5020 - Gas/Oil/Mileage/Carwash Gas/Oil/Mileage/Carwash Acct. 39188020000 Acct. 05663020005 Account 4015 - Electricity/Gas Totals Account 5010 - Replacement Supplies Account 4015 - Electricity/Gas Acct. 7299263-52952 Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 27 of 31 42 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 12934 - COTG - A XEROX COMPANY IN2996985 Edit 10/04/2021 10/18/2021 26.69 11864 - ETP LABS INC 21-52577 Edit 09/15/2021 10/18/2021 240.00 Invoice Transactions 2 $266.69 10018 - ACE HARDWARE KIN-KO STORES, INC 635741 Edit 09/15/2021 10/18/2021 28.97 Invoice Transactions 1 $28.97 Invoice Transactions 18 $47,926.78 Invoice Transactions 48 $53,484.11 Invoice Transactions 108 $111,604.11 12415 - AMERICAN TRAFFIC SOLUTIONS INV0017856 Edit 08/31/2021 10/18/2021 9,190.00 11969 - CONSTELLATION NEW ENERGY, INC 60608461301 Edit 09/28/2021 10/18/2021 32.11 Invoice Transactions 2 $9,222.11 Invoice Transactions 2 $9,222.11 10131 - BAXTER & WOODMAN 0216528 Edit 09/24/2020 10/18/2021 8,308.75 10131 - BAXTER & WOODMAN 0218258 Edit 11/23/2020 10/18/2021 2,180.00 10131 - BAXTER & WOODMAN 0219997 Edit 01/25/2021 10/18/2021 720.00 Invoice Transactions 3 $11,208.75 13017 - HELM SERVICE CHI143025P Edit 08/31/2021 10/18/2021 30,250.00 10760 - MEADE ELECTRIC COMPANY 451229 Edit 07/28/2021 10/18/2021 142,912.72 Invoice Transactions 2 $173,162.72Account 9105 - Building Improvements Totals Account 9112 - Sidewalk Curb & Bikepath Replace Account 8225 - Engineering Fees Totals Account 9105 - Building Improvements HVAC control system and boiler emerg/BM apprvl 6/21/21 Emergencey rpr coinduit/feeder @ PD apprvd @ 10/4/21 BM Division 91 - Capital Account 8225 - Engineering Fees Vintage Harvest Groundwater Assistance ComEd Floodplain Review ComEd Floodplain Review Acct. 7299263-52952 Account 8135 - Contractual Services Totals Division 00 - Non-Divisional Totals Fund 11 - Capital Improvement Fund Unit 00 - Non-Departmental Division 00 - Non-Divisional Account 8135 - Contractual Services August 2021 Division 40 - Sewer Treatment Program Totals Unit 11 - Sewer Department Totals Fund 02 - Water and Sewer Fund Totals Account 8135 - Contractual Services Totals Account 8185 - System Maintenance System Maintenance Account 8185 - System Maintenance Totals Copy Overage 07/05/21 - 10/04/21 Wastewater Samples Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 28 of 31 43 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 12155 - SOIL AND MATERIAL CONSULTANTS, INC 46783 Edit 08/31/2021 10/18/2021 1,214.00 Invoice Transactions 1 $1,214.00 10394 - FLEET SAFETY SUPPLY 77782 Edit 09/17/2021 10/18/2021 1,765.79 10394 - FLEET SAFETY SUPPLY 77861 Edit 09/30/2021 10/18/2021 9,732.10 10394 - FLEET SAFETY SUPPLY 77862 Edit 09/30/2021 10/18/2021 9,732.10 10394 - FLEET SAFETY SUPPLY 77863 Edit 09/30/2021 10/18/2021 9,286.19 Invoice Transactions 4 $30,516.18 13019 - FOX LANDSCAPE SUPPLY, LLC 2079 Edit 09/22/2021 10/18/2021 60.00 10716 - LOWE'S Acct. #9900 677179 6 88155298 Edit 09/20/2021 10/18/2021 369.55 10750 - MCCANN INDUSTRIES, INC.P34031 Edit 09/23/2021 10/18/2021 224.26 10767 - MENARDS INC. # 3182 99235 Edit 09/21/2021 10/18/2021 69.99 10767 - MENARDS INC. # 3182 99243 Edit 09/21/2021 10/18/2021 2.56 10767 - MENARDS INC. # 3182 99281 Edit 09/22/2021 10/18/2021 25.92 10767 - MENARDS INC. # 3182 99294 Edit 09/22/2021 10/18/2021 41.71 Invoice Transactions 7 $793.99 13141 - CONTE PAVING CO., INC.3234 Edit 09/21/2021 10/18/2021 6,800.00 13141 - CONTE PAVING CO., INC.3235 Edit 09/21/2021 10/18/2021 2,577.50 Invoice Transactions 2 $9,377.50 12963 - CLARK DIETZ, INC.432245 Edit 09/08/2021 10/18/2021 10,952.50 10758 - MCSHANE-FLEMING STUDIOS 117878 Edit 09/20/2021 10/18/2021 150.00 10758 - MCSHANE-FLEMING STUDIOS 117877 Edit 09/20/2021 10/18/2021 150.00Pace Garage Account 9164 - Pavement Patching Totals Account 9165 - Roadway Improvements Board Approved 07/14/2021 2022 Roadway Project Pace Garage Account 9120.008 - Machinery and Equipment-Public Works Totals Account 9164 - Pavement Patching Pavement Patching Walker Rd Walker Road Machinery & Equipment Machinery & Equipment Machinery & Equipment 1086 Machinery & Equipment Account 9120.005 - Machinery and Equipment-Police Totals Account 9120.008 - Machinery and Equipment-Public Works Tools Machinery & Equipment Account 9120.005 - Machinery and Equipment-Police Docking Stations & Supplies for New Squads Equipment - Patrol - 2 Marked & 1 Unmarked Equipment - Patrol - 2 Marked & 1 Unmarked Equipment - Patrol - 2 Marked & 1 Unmarked 2021 Curb & Sidewalk Repl. Program- B.A. 6-15-2020 Account 9112 - Sidewalk Curb & Bikepath Replace Totals Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 29 of 31 44 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 10758 - MCSHANE-FLEMING STUDIOS 117872 Edit 09/20/2021 10/18/2021 150.00 10758 - MCSHANE-FLEMING STUDIOS 117873 Edit 09/20/2021 10/18/2021 150.00 10758 - MCSHANE-FLEMING STUDIOS 117875 Edit 09/20/2021 10/18/2021 150.00 10758 - MCSHANE-FLEMING STUDIOS 117874 Edit 09/20/2021 10/18/2021 150.00 Invoice Transactions 7 $11,852.50 10262 - CRAWFORD, MURPHY & TILLY, INC.0217077 Edit 09/15/2021 10/18/2021 137,636.42 Invoice Transactions 1 $137,636.42 13019 - FOX LANDSCAPE SUPPLY, LLC 2085 Edit 09/25/2021 10/18/2021 183.00 11076 - SHREVE SERVICES, INC.6967 Edit 08/19/2021 10/18/2021 80.00 Invoice Transactions 2 $263.00 Invoice Transactions 29 $376,025.06 Invoice Transactions 31 $385,247.17 Invoice Transactions 31 $385,247.17 13019 - FOX LANDSCAPE SUPPLY, LLC 2083 Edit 09/22/2021 10/18/2021 89.00 13019 - FOX LANDSCAPE SUPPLY, LLC 2081 Edit 09/22/2021 10/18/2021 350.00 10767 - MENARDS INC. # 3182 99254 Edit 09/21/2021 10/18/2021 508.59 12542 - SITEONE LANDSCAPE SUPPLY, LLC 113129497-001 Edit 09/21/2021 10/18/2021 272.19 12542 - SITEONE LANDSCAPE SUPPLY, LLC 113162758-001 Edit 09/22/2021 10/18/2021 68.05 Invoice Transactions 5 $1,287.83 Invoice Transactions 5 $1,287.83 Invoice Transactions 5 $1,287.83 Division 91 - Capital Totals Unit 00 - Non-Departmental Totals Downtown Streetscape Downtown Streetscape Downtown Streetscape Downtown Streetscape Account 8135 - Contractual Services Totals Fund 17 - Tax Increment Financing-Downtown Unit 00 - Non-Departmental Division 91 - Capital Account 8135 - Contractual Services Downtown Streetscape Division 91 - Capital Totals Unit 00 - Non-Departmental Totals Fund 11 - Capital Improvement Fund Totals Account 9180.001 - Beautification Improvements Beautification Improvements Beautification Improvements Account 9180.001 - Beautification Improvements Totals Account 9165 - Roadway Improvements Totals Account 9165.009 - 143rd St. East Extension 143rd St. Extension Rte 59 to 126 Phase II Aug. 2021 Account 9165.009 - 143rd St. East Extension Totals Woodfarm Rd. 126 to Persons Place Woodfarm Rd. 126 to Persons Place 127th St. Improvement- Book Road 127th St. Improvement- Book Road Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 30 of 31 45 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/21 - 10/18/21 Invoice Transactions 5 $1,287.83 11929 - ILLINOIS OFFICE OF THE ATTORNEY GENERAL 2022-00000622 Paid by Check # 127456 10/01/2021 10/11/2021 10/11/2021 30.00 11928 - ILLINOIS STATE POLICE 2022-00000623 Paid by Check # 127461 10/01/2021 10/11/2021 10/11/2021 30.00 11217 - TREASURER OF THE STATE OF ILLINOIS 2022-00000624 Paid by Check # 127464 10/01/2021 10/11/2021 10/11/2021 30.00 Invoice Transactions 3 $90.00 Invoice Transactions 3 $90.00 Invoice Transactions 3 $90.00 Invoice Transactions 3 $90.00 Invoice Transactions 452 $1,486,722.12Grand Totals Division 00 - Non-Divisional Totals Unit 00 - Non-Departmental Totals Fund 26 - Sex Offender's Registration Fund Totals Account 9290 - Sex Offender's Registration Fee Sex Offender Registration Sex Offender Registration Sex Offender Registration Account 9290 - Sex Offender's Registration Fee Totals Fund 17 - Tax Increment Financing-Downtown Totals Fund 26 - Sex Offender's Registration Fund Unit 00 - Non-Departmental Division 00 - Non-Divisional Run by Kristin Partyka on 10/13/2021 12:36:27 PM Page 31 of 31 46 General Ledger Bank or Current Maturity Account #Account Name Savings & Loan Yield Balance Type Date General Fund 01-0100.000 Operating Account Harris 0.000%(2,206,807.06)CK N/A 01-0100.002 Public Checking First Midwest 0.000%49,529.78 CK N/A 01-0100.005 Drug Forfeiture Harris 0.180%501,288.87 CK N/A 01-0102.001 IPRIME PMA 0.030%3,499,375.99 OT N/A 01-0102.003 Money Market Account Fifth Third 0.010%8,812.64 OT N/A 01-0103.022 General Fund Illinois Funds 0.020%6,783,660.32 OT N/A 01-0103.024 General-Convenience Fund IMET 0.180%2,225,879.66 OT N/A 01-0103.025 General-1-3 Year Fund IMET Various 1,600,404.27 OT N/A 01-0104.015 General Fund-Fifth Third CDs Fifth Third-Synchrony Bank 2.400%243,388.80 CD 4/7/2022 Fifth Third-Wex Bank 1.400%69,600.63 CD 4/8/2022 Fifth Third-Goldman Sachs Bank 0.100%243,072.90 CD 5/5/2022 Fifth Third-Morgan Stanley Bank 2.100%32,269.30 CD 7/18/2022 Fifth Third-Ally Bank 1.850%183,198.60 CD 9/19/2022 Fifth Third-Citibank NA 2.900%49,342.07 CD 4/11/2023 Fifth Third-Sallie Mae Bank 3.300%105,336.00 CD 6/13/2023 Fifth Third-Discover Bank 3.300%117,008.16 CD 8/15/2023 Fifth Third-Wells Fargo National 3.350%265,402.50 CD 9/28/2023 01-0106.003 General Fund-Fifth Third Bond Grundy & Kendall County Community High 3.000%303,393.00 BD 2/1/2022 Cook County ILL Community School Dist.4.000%523,675.00 BD 12/1/2022 Cook County ILL Community School Dist.4.000%568,622.25 BD 12/1/2023 Total General Fund 15,166,453.68 Water & Sewer Fund 02-0100.000 Operating Account Harris 0.000%5,604,327.52 CK N/A 02-0100.002 Public Checking First Midwest 0.000%254,720.09 CK N/A 02-0102.001 IPRIME PMA 0.030%1,658,715.61 OT N/A 02-0102.003 Money Market Account Fifth Third 0.010%3,284.24 OT N/A 02-0103.022 General Fund Illinois Funds 0.020%7,584,635.83 OT N/A 02-0103.024 General-Convenience Fund IMET 0.180%580,025.20 OT N/A 02-0103.025 General-1-3 Year Fund IMET Various 2,718,370.05 OT N/A 02-0103.026 Water & Sewer Series 2008-1-3 Year Fund IMET Various 1,545,475.65 OT N/A 02-0104.005 Water Sewer-PMA CDs PMA-Western Alliance Bank 0.250%249,300.00 CD 12/20/2021 PMA-Bank 7, OK 0.200%249,400.00 CD 12/20/2021 02-0104.015 Water Sewer-Fifth Third CDs Fifth Third-Wex Bank 1.400%182,451.87 CD 4/8/2022 Fifth Third-Morgan Stanley Bank 2.100%25,666.65 CD 7/18/2022 Fifth Third-UBS Bank USA 3.250%51,736.00 CD 10/17/2022 Fifth Third-Citibank NA 2.900%1,667.66 CD 4/11/2023 Total Water & Sewer Fund 20,709,776.37 Village Of Plainfield Cash & Investment List As of September 30, 2021 Page 1 47 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, 2021 Capital Replacement Fund 03-0100.000 Operating Account Harris 0.000%2,069,496.37 CK N/A 03-0102.001 IPRIME PMA 0.030%717,280.57 OT N/A 03-0102.003 Money Market Account Fifth Third 0.010%1,208.48 OT N/A 03-0104.005 Capital Replacement-PMA CDs PMA-Texas Capital Bank, TX 0.200%249,000.00 CD 12/20/2021 03-0104.015 Capital Replacement-Fifth Third CDs Fifth Third-Morgan Stanley Bank 2.100%7,244.48 CD 7/18/2022 Fifth Third-Morgan Stanley Private Bank 2.100%173,065.10 CD 7/25/2022 Fifth Third-Citibank NA 2.900%105,750.68 CD 4/11/2023 Fifth Third-Discover Bank 3.300%31,103.44 CD 8/15/2023 Fifth Third-Citibank NA 3.550%96,263.10 CD 11/24/2023 Total Capital Replacement Fund 3,450,412.22 Motor Fuel Tax Fund 04-0100.000 Operating Account Harris 0.000%(11,784.18)CK N/A 04-0103.002 Motor Fuel Tax Fund Illinois Funds 0.020%3,990,951.76 OT N/A Total Motor Fuel Tax Fund 3,979,167.58 Bond And Interest Fund 05-0100.000 Operating Account Harris 0.000%1,298,978.98 CK N/A 05-0103.022 IL Funds Illinois Funds 0.020%-OT N/A Total Bond And Interest Fund 1,298,978.98 Tort Immunity Fund 07-0100.000 Operating Account Harris 0.000%(113,475.93)CK N/A Audit Fund 08-0100.000 Operating Account Harris 0.000%2,266.67 CK N/A Capital Improvement Fund 11-0100.000 Operating Account Harris 0.000%3,463,651.91 CK N/A 11-0102.003 Money Market Account Fifth Third 0.010%5,098.81 OT N/A 11-0102.015 Public Checking US Bank 0.000%7,100.00 CK N/A 11-0103.022 IL Funds Illinois Funds 0.020%9,097,539.82 OT N/A 11-0103.030 Illinois Trust Illinois Trust 0.030%4,077,819.35 OT N/A 11-0104.015 Capital Improvement-Fifth Third CDs Fifth Third-Morgan Stanley Bank 2.100%33,537.45 CD 7/18/2022 Fifth Third-Citibank NA 2.900%10,005.98 CD 4/11/2023 11-0106.003 Capital Improvement-Fifth Third Bond Grundy & Kendall County Community High 3.000%303,393.00 BD 2/1/2022 Total Capital Improvement Fund 16,998,146.32 Page 2 48 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, 2021 D.A.R.E. Fund 14-0100.004 D.A.R.E. Account Harris 0.180%3,249.49 CK N/A Downtown TIF Fund 17-0100.000 Operating Account Harris 0.000%1,381,868.15 CK N/A Rt 30 TIF Fund 18-0100.000 Operating Account Harris 0.000%105,833.09 CK N/A Sex Offenders Registration Fund 26-0100.000 Operating Account Harris 0.000%3,534.01 CK N/A Alcohol Enforcement Fund 27-0100.000 Operating Account Harris 0.000%35,062.99 CK N/A Drug Enforcement Fund 28-0100.000 Operating Account Harris 0.000%48,759.93 CK N/A Police Vehicle Replacement Fund 29-0100.000 Operating Account Harris 0.000%219,690.49 CK N/A PEMA Fund 40-0100.000 Operating Account Harris 0.000%20,413.88 CK N/A Total Cash & Investments 63,310,137.92 Page 3 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 REVENUE 0400.401 Property Tax Revenue 4,518,780.00 .00 4,518,780.00 617,287.46 .00 3,073,135.58 1,445,644.42 68 4,512,638.69 0400.402 Property Tax Rev-Road & Bridge 380,000.00 .00 380,000.00 50,284.67 .00 268,956.58 111,043.42 71 384,392.48 0400.403 Property Tax Rev-Police Pension 1,700,000.00 .00 1,700,000.00 228,075.52 .00 1,135,542.08 564,457.92 67 1,577,460.01 0400.404 Property Tax Revenue-IMRF 550,000.00 .00 550,000.00 73,878.90 .00 367,903.86 182,096.14 67 549,370.66 0450.451 Municipal Sales Tax 6,550,000.00 .00 6,550,000.00 737,556.49 .00 3,469,106.20 3,080,893.80 53 6,812,757.14 0450.452 Illinois Income Tax 4,100,000.00 .00 4,100,000.00 310,868.38 .00 2,379,882.38 1,720,117.62 58 4,537,459.83 0450.453 Replacement Tax 55,000.00 .00 55,000.00 .00 .00 33,742.98 21,257.02 61 60,678.44 0450.454 Replacement Tax-Library .00 .00 .00 .00 .00 (8,871.57)8,871.57 +++.00 0450.455 Local Use Tax 1,550,000.00 .00 1,550,000.00 130,355.16 .00 613,085.56 936,914.44 40 1,809,248.02 0500.500 Hotel/Motel Tax 800.00 .00 800.00 .00 .00 803.00 (3.00)100 418.50 0500.501 Amusement Tax 7,000.00 .00 7,000.00 2,547.00 .00 2,655.05 4,344.95 38 1,242.85 0500.503 Local Motor Fuel Tax 1,000,000.00 .00 1,000,000.00 109,277.70 .00 515,426.41 484,573.59 52 970,687.25 0550.551 Liquor License 100,000.00 .00 100,000.00 1,883.30 .00 120,933.30 (20,933.30)121 97,940.40 0550.552 Contractors License 45,000.00 .00 45,000.00 4,950.00 .00 26,150.00 18,850.00 58 46,800.00 0550.553 Cigarette License 6,000.00 .00 6,000.00 .00 .00 5,500.00 500.00 92 5,750.00 0550.554 Scavenger License 200.00 .00 200.00 .00 .00 50.00 150.00 25 100.00 0550.558 Business License 40,000.00 .00 40,000.00 1,812.50 .00 3,575.00 36,425.00 9 44,425.00 0570.555 Building Permit 1,175,000.00 .00 1,175,000.00 116,526.49 .00 794,429.12 380,570.88 68 1,495,052.16 0570.556 Sign Permit 5,000.00 .00 5,000.00 543.20 .00 1,433.04 3,566.96 29 3,687.04 0570.557 Special Movement Permit 15,000.00 .00 15,000.00 13,375.00 .00 35,775.00 (20,775.00)238 27,900.00 0570.560 Solicitors Permit 2,000.00 .00 2,000.00 135.00 .00 1,025.00 975.00 51 2,860.00 0600.601 County Court Fines 325,000.00 .00 325,000.00 30,265.99 .00 161,059.87 163,940.13 50 297,493.49 0600.602 Administrative Fines(P-Tickets)125,000.00 .00 125,000.00 7,205.00 .00 41,200.00 83,800.00 33 108,666.25 0600.603 Asset Seizure-Non Federal 225,000.00 .00 225,000.00 .00 .00 19,694.53 205,305.47 9 94,861.24 0600.604 Alarm Fees 1,000.00 .00 1,000.00 (1,150.00).00 (950.00)1,950.00 -95 9,000.03 0600.605 Kendall County Court Fines 3,000.00 .00 3,000.00 325.00 .00 1,985.01 1,014.99 66 5,828.16 0600.607 Administrative Fines- Late Fee 9,000.00 .00 9,000.00 300.00 .00 2,465.00 6,535.00 27 9,025.00 0600.630 Asset Seizure-Federal (Dept of Justice Equitable Share) 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00 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 4,850,000.00 .00 4,850,000.00 406,459.58 .00 2,430,084.07 2,419,915.93 50 4,708,690.19 0620.656 Garbage Penalty 25,000.00 .00 25,000.00 4,963.90 .00 10,046.71 14,953.29 40 (2.82) 0640.500 Engineering Services 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 .00 0650.651 Zoning Applications 15,000.00 .00 15,000.00 980.00 .00 8,052.00 6,948.00 54 21,899.45 0650.653 Accident Report Fees 5,000.00 .00 5,000.00 880.00 .00 3,410.00 1,590.00 68 6,250.00 0650.654 Copies-Maps & Ordinances 2,000.00 .00 2,000.00 106.75 .00 881.41 1,118.59 44 1,381.25 0650.670 Impound Fee 25,000.00 .00 25,000.00 2,000.00 .00 12,250.00 12,750.00 49 41,000.00 0650.815 Parking Lot Revenue 2,000.00 .00 2,000.00 .00 .00 1,946.00 54.00 97 3,400.00 0650.818 Tower Rent 46,000.00 .00 46,000.00 1,748.36 .00 17,343.44 28,656.56 38 49,215.20 0650.825 Rental Income 49,200.00 .00 49,200.00 4,100.00 .00 20,500.00 28,700.00 42 49,200.00 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 1 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund REVENUE 0650.830 Rental-Community/Multi Room 4,000.00 .00 4,000.00 120.00 .00 280.00 3,720.00 7 .00 0650.904 Special Detail/OT Reimbursement 75,000.00 .00 75,000.00 .00 .00 42,681.00 32,319.00 57 26,146.40 0690.902 Water & Sewer Service Charge 350,000.00 .00 350,000.00 .00 .00 .00 350,000.00 0 350,000.00 0700.005 FEMA Grant .00 .00 .00 .00 .00 36,195.60 (36,195.60)+++36,195.60 0700.650 Grant Revenue .00 .00 .00 .00 .00 .00 .00 +++1,814,016.25 0700.704 Bulletproof Vest Grant 3,000.00 .00 3,000.00 .00 .00 1,125.00 1,875.00 38 8,495.26 0700.710 Tobacco Grant 2,750.00 .00 2,750.00 .00 .00 .00 2,750.00 0 1,320.00 0700.717 Traffic Grant 30,000.00 .00 30,000.00 10,240.00 .00 30,438.87 (438.87)101 72,930.87 0750.750 AT&T Franchise Fees 120,000.00 .00 120,000.00 624.13 .00 26,205.84 93,794.16 22 102,746.17 0750.751 Cable TV-Franchise Fees 475,000.00 .00 475,000.00 .00 .00 252,457.26 222,542.74 53 470,110.30 0800.800 Interest Income 41,758.00 .00 41,758.00 249.29 .00 26,054.07 15,703.93 62 74,328.49 0800.826 Realized Gain/Loss On Investment .00 .00 .00 6,367.04 .00 6,367.04 (6,367.04)+++.00 0800.827 Unrealized Gain/Loss .00 .00 .00 .00 .00 (24,770.86)24,770.86 +++(30,264.47) 0800.830 Unrealized Gain/Loss IMET .00 .00 .00 .00 .00 (1,296.78)1,296.78 +++8,671.62 0801.200 Event Sponsorship Program 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 .00 0801.801 Reimbursement Police Training .00 .00 .00 .00 .00 .00 .00 +++1,443.60 0801.802 Amphitheater Rent 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 0801.807 Restitution Program .00 .00 .00 .00 .00 .00 .00 +++4,100.00 0801.822 Donation/Contribution 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 6,494.00 0803.000 Sales-Fixed Assets 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 21,602.77 0805.000 Other Reimbursements 90,000.00 .00 90,000.00 (897.26).00 58,100.18 31,899.82 65 115,680.85 0806.000 Other Receipts 25,000.00 .00 25,000.00 741.65 .00 14,644.38 10,355.62 59 25,451.89 0860.804 School Liaison Reimbursement 395,000.00 .00 395,000.00 .00 .00 128,368.28 266,631.72 32 76,004.58 0860.819 HIDTA/Organized Crime Reimb 10,000.00 .00 10,000.00 .00 .00 5,678.63 4,321.37 57 27,438.79 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 $29,384,988.00 $0.00 $29,384,988.00 $2,874,986.20 $0.00 $16,172,735.12 $13,212,252.88 55%$31,584,688.88 EXPENSE Unit 00 - Non-Departmental Division 94 - Contra 2020.001 Contra Insurance Account .00 .00 .00 .00 .00 .00 .00 +++(127,595.20) Division 94 - Contra Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++($127,595.20) Unit 00 - Non-Departmental Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++($127,595.20) Unit 04 - Administration/Finance Division 00 - Non-Divisional 8100 Fees to Refuse Hauler 4,480,000.00 .00 4,480,000.00 375,994.80 .00 1,498,404.00 2,981,596.00 33 4,364,628.13 9997 Bad Debt Expense .00 .00 .00 .00 .00 .00 .00 +++11,305.30 Division 00 - Non-Divisional Totals $4,480,000.00 $0.00 $4,480,000.00 $375,994.80 $0.00 $1,498,404.00 $2,981,596.00 33%$4,375,933.43 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 2 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund EXPENSE Unit 04 - Administration/Finance 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 1,800.00 .00 10,800.00 14,200.00 43 23,000.00 1003 Salaries-Liquor Commissioner 1,500.00 .00 1,500.00 125.00 .00 625.00 875.00 42 1,500.00 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 3,300.00 256.26 .00 1,392.93 1,907.07 42 3,162.00 2001 Medicare 780.00 .00 780.00 59.93 .00 325.76 454.24 42 739.50 2020 Employee Insurance 150.00 .00 150.00 .00 .00 8.40 141.60 6 100.80 3000 Travel/Training 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 .00 5010 Replacement Supplies 3,000.00 .00 3,000.00 .00 .00 2,655.66 344.34 89 5,247.72 5015 Dues & Subscriptions 50,000.00 .00 50,000.00 .00 .00 1,200.00 48,800.00 2 53,068.42 8070 Public Relations 115,000.00 .00 115,000.00 8,356.69 .00 35,914.20 79,085.80 31 107,052.45 8074 Cable TV 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 15,760.63 8078 Economic Incentive Rebate 650,000.00 .00 650,000.00 .00 .00 7,363.80 642,636.20 1 587,273.04 8078.001 Small Business Relief Grant .00 .00 .00 .00 .00 .00 .00 +++145,000.00 Division 01 - Legislative Program Totals $895,230.00 $0.00 $895,230.00 $12,806.21 $0.00 $71,327.40 $823,902.60 8%$968,404.52 Division 02 - Administration Program 1005 Salaries-Full Time 675,000.00 .00 675,000.00 40,604.33 .00 295,802.95 379,197.05 44 671,481.33 1015 Salaries-Part Time 75,000.00 .00 75,000.00 4,333.02 .00 29,046.03 45,953.97 39 63,772.72 1800 Salaries-Overtime 2,000.00 .00 2,000.00 .00 .00 242.48 1,757.52 12 276.07 2000 FICA 45,000.00 .00 45,000.00 5,803.74 .00 20,646.39 24,353.61 46 40,465.91 2001 Medicare 10,500.00 .00 10,500.00 635.28 .00 4,665.31 5,834.69 44 11,244.56 2010 IMRF 80,000.00 .00 80,000.00 4,945.05 .00 35,927.57 44,072.43 45 84,122.43 2020 Employee Insurance 90,000.00 .00 90,000.00 7,445.39 .00 44,411.78 45,588.22 49 89,851.90 2025 Deferred Comp. Contribution 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 20,553.72 3000 Travel/Training 12,000.00 .00 12,000.00 81.50 .00 406.50 11,593.50 3 1,501.00 3015 IL Unemployment Insurance 5,000.00 .00 5,000.00 1,410.00 .00 1,410.00 3,590.00 28 5,310.50 4000 Telephone/Internet 12,085.00 .00 12,085.00 369.52 .00 2,342.11 9,742.89 19 2,467.67 4005 Cellular Phones/Pagers 2,500.00 .00 2,500.00 .00 .00 346.79 2,153.21 14 1,657.48 5005 Office Supplies/Postage 32,000.00 .00 32,000.00 2,942.01 .00 13,978.16 18,021.84 44 32,225.42 5015 Dues & Subscriptions 5,000.00 .00 5,000.00 80.00 .00 249.00 4,751.00 5 2,476.00 5020 Gas/Oil/Mileage/Carwash 9,500.00 .00 9,500.00 .00 .00 643.11 8,856.89 7 7,200.00 8035 Maintenance Contracts/Lease 8,000.00 .00 8,000.00 .00 .00 653.32 7,346.68 8 1,893.73 8045 Recording Fees 1,000.00 .00 1,000.00 123.00 .00 260.75 739.25 26 505.67 8050 Legal Notices 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 2,103.26 8065 Legal Fees 80,000.00 .00 80,000.00 3,350.00 .00 32,130.74 47,869.26 40 43,084.50 8135 Contractual Services 65,000.00 .00 65,000.00 7,086.50 .00 32,981.77 32,018.23 51 54,831.99 8135.008 Settlement Charges .00 .00 .00 1,212.41 .00 3,891.17 (3,891.17)+++8,752.95 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 3 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund EXPENSE Unit 04 - Administration/Finance Division 02 - Administration Program 9115 Office Furniture & Equipment 5,000.00 .00 5,000.00 .00 .00 1,110.74 3,889.26 22 3,919.90 9300 Contingencies 40,000.00 .00 40,000.00 127.30 .00 1,025.80 38,974.20 3 25,884.43 Division 02 - Administration Program Totals $1,282,085.00 $0.00 $1,282,085.00 $80,549.05 $0.00 $522,172.47 $759,912.53 41%$1,175,583.14 Division 03 - Community Relations Program 1005 Salaries-Full Time 111,000.00 .00 111,000.00 8,333.86 .00 41,640.44 69,359.56 38 110,915.66 2000 FICA 6,800.00 .00 6,800.00 488.38 .00 2,450.25 4,349.75 36 6,745.24 2001 Medicare 1,600.00 .00 1,600.00 114.22 .00 573.05 1,026.95 36 1,577.49 2010 IMRF 12,100.00 .00 12,100.00 927.56 .00 4,645.72 7,454.28 38 12,682.10 2020 Employee Insurance 25,000.00 .00 25,000.00 1,998.62 .00 12,385.76 12,614.24 50 23,066.34 2025 Deferred Comp. Contribution 4,000.00 .00 4,000.00 .00 .00 .00 4,000.00 0 3,754.60 3000 Travel/Training 1,500.00 .00 1,500.00 35.00 .00 35.00 1,465.00 2 81.00 4000 Telephone/Internet 750.00 .00 750.00 22.93 .00 151.18 598.82 20 309.49 5005 Office Supplies/Postage 300.00 .00 300.00 21.74 .00 21.74 278.26 7 .00 5015 Dues & Subscriptions 850.00 .00 850.00 .00 .00 125.00 725.00 15 634.00 5020 Gas/Oil/Mileage/Carwash 100.00 .00 100.00 .00 .00 .00 100.00 0 .00 8070 Public Relations 28,000.00 .00 28,000.00 3,266.48 .00 10,188.25 17,811.75 36 11,148.20 8071 Marketing and Promotions 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 8072 Settler's Park 4,000.00 .00 4,000.00 .00 .00 1,180.00 2,820.00 30 .00 8135 Contractual Services 4,000.00 .00 4,000.00 .00 .00 3,800.00 200.00 95 13,561.25 Division 03 - Community Relations Program Totals $201,000.00 $0.00 $201,000.00 $15,208.79 $0.00 $77,196.39 $123,803.61 38%$184,475.37 Division 04 - Facility Management Program 1005 Salaries-Full Time 55,000.00 .00 55,000.00 4,101.69 .00 20,483.44 34,516.56 37 53,083.52 1800 Salaries-Overtime 4,500.00 .00 4,500.00 296.03 .00 1,725.66 2,774.34 38 3,344.38 2000 FICA 3,700.00 .00 3,700.00 262.37 .00 1,326.68 2,373.32 36 3,510.65 2001 Medicare 900.00 .00 900.00 61.38 .00 310.34 589.66 34 821.09 2010 IMRF 6,500.00 .00 6,500.00 489.46 .00 2,471.84 4,028.16 38 6,405.34 2020 Employee Insurance 18,000.00 .00 18,000.00 1,086.96 .00 6,833.64 11,166.36 38 14,731.91 2025 Deferred Comp. Contribution 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 1,219.72 5000 Building Supplies 15,000.00 .00 15,000.00 .00 .00 1,454.79 13,545.21 10 12,675.93 8135 Contractual Services 45,000.00 .00 45,000.00 4,892.00 .00 19,590.44 25,409.56 44 42,946.26 9105 Building Improvements 25,000.00 .00 25,000.00 353.55 .00 1,548.82 23,451.18 6 32,885.12 Division 04 - Facility Management Program Totals $174,600.00 $0.00 $174,600.00 $11,543.44 $0.00 $55,745.65 $118,854.35 32%$171,623.92 Division 06 - Human Resources Program 1005 Salaries-Full Time 190,000.00 .00 190,000.00 14,566.50 .00 72,743.69 117,256.31 38 185,128.87 1800 Salaries-Overtime 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 2000 FICA 12,000.00 .00 12,000.00 853.66 .00 4,303.52 7,696.48 36 11,788.55 2001 Medicare 2,800.00 .00 2,800.00 199.65 .00 1,006.47 1,793.53 36 2,842.73 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 4 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund EXPENSE Unit 04 - Administration/Finance Division 06 - Human Resources Program 2010 IMRF 21,000.00 .00 21,000.00 1,621.26 .00 8,157.62 12,842.38 39 22,033.98 2020 Employee Insurance 45,000.00 .00 45,000.00 3,390.50 .00 21,396.99 23,603.01 48 42,044.34 2025 Deferred Comp. Contribution 8,000.00 .00 8,000.00 .00 .00 .00 8,000.00 0 6,952.80 3000 Travel/Training 6,500.00 .00 6,500.00 .00 .00 .00 6,500.00 0 614.00 4000 Telephone/Internet 1,000.00 .00 1,000.00 30.58 .00 202.66 797.34 20 449.57 4005 Cellular Phones/Pagers 600.00 .00 600.00 .00 .00 127.31 472.69 21 543.16 5005 Office Supplies/Postage 1,500.00 .00 1,500.00 232.19 .00 529.89 970.11 35 1,250.61 5015 Dues & Subscriptions 9,000.00 .00 9,000.00 .00 .00 9,173.00 (173.00)102 707.50 5020 Gas/Oil/Mileage/Carwash 1,200.00 .00 1,200.00 .00 .00 .00 1,200.00 0 .00 8070 Public Relations 12,000.00 .00 12,000.00 2,657.63 .00 3,647.70 8,352.30 30 7,362.66 8135 Contractual Services 8,000.00 .00 8,000.00 .00 .00 48.00 7,952.00 1 1,348.00 Division 06 - Human Resources Program Totals $319,100.00 $0.00 $319,100.00 $23,551.97 $0.00 $121,336.85 $197,763.15 38%$283,066.77 Division 08 - IT Program 1005 Salaries-Full Time 368,000.00 .00 368,000.00 21,631.28 .00 139,523.09 228,476.91 38 307,527.37 1800 Salaries-Overtime 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 2000 FICA 23,000.00 .00 23,000.00 1,287.73 .00 8,371.37 14,628.63 36 19,250.42 2001 Medicare 5,400.00 .00 5,400.00 301.16 .00 1,957.81 3,442.19 36 4,502.13 2010 IMRF 40,500.00 .00 40,500.00 2,407.58 .00 15,567.97 24,932.03 38 34,518.62 2020 Employee Insurance 81,000.00 .00 81,000.00 4,766.74 .00 38,113.31 42,886.69 47 55,192.36 2025 Deferred Comp. Contribution 6,000.00 .00 6,000.00 .00 .00 .00 6,000.00 0 7,419.36 3000 Travel/Training 17,000.00 .00 17,000.00 (161.63).00 335.00 16,665.00 2 .00 4000 Telephone/Internet 500.00 .00 500.00 15.29 .00 101.33 398.67 20 227.62 4005 Cellular Phones/Pagers 4,170.00 .00 4,170.00 .00 .00 730.17 3,439.83 18 2,795.93 5005 Office Supplies/Postage 1,750.00 .00 1,750.00 20.80 .00 275.21 1,474.79 16 2,586.46 5010 Replacement Supplies .00 .00 .00 152.10 .00 152.10 (152.10)+++.00 5015 Dues & Subscriptions 800.00 .00 800.00 85.00 .00 385.00 415.00 48 689.00 5020 Gas/Oil/Mileage/Carwash 400.00 .00 400.00 .00 .00 .00 400.00 0 .00 5095 Uniforms/Clothing 800.00 .00 800.00 .00 .00 288.50 511.50 36 267.00 8030 Server/Network Supplies 78,500.00 .00 78,500.00 10,189.21 4,187.10 32,003.35 42,309.55 46 74,697.61 8031 Software Licensing/Renewals 436,700.00 .00 436,700.00 2,157.33 6,250.00 179,963.39 250,486.61 43 444,440.44 8135 Contractual Services 55,500.00 .00 55,500.00 5,092.25 .00 6,177.75 49,322.25 11 52,263.22 9111 Computers 40,000.00 .00 40,000.00 .00 .00 430.21 39,569.79 1 39,558.05 Division 08 - IT Program Totals $1,160,520.00 $0.00 $1,160,520.00 $47,944.84 $10,437.10 $424,375.56 $725,707.34 37%$1,045,935.59 Division 09 - Legal Program 1005 Salaries-Full Time 292,000.00 .00 292,000.00 22,110.86 .00 111,728.72 180,271.28 38 291,980.86 1015 Salaries-Part Time 35,000.00 .00 35,000.00 2,013.97 .00 11,135.60 23,864.40 32 26,877.50 1800 Salaries-Overtime 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 5 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund EXPENSE Unit 04 - Administration/Finance Division 09 - Legal Program 2000 FICA 20,300.00 .00 20,300.00 1,449.82 .00 7,442.07 12,857.93 37 20,012.90 2001 Medicare 4,750.00 .00 4,750.00 339.07 .00 1,740.46 3,009.54 37 4,605.01 2010 IMRF 36,000.00 .00 36,000.00 2,692.26 .00 14,031.50 21,968.50 39 35,706.31 2020 Employee Insurance 68,000.00 .00 68,000.00 4,936.14 .00 32,946.71 35,053.29 48 60,369.99 2025 Deferred Comp. Contribution 8,000.00 .00 8,000.00 .00 .00 .00 8,000.00 0 9,389.04 3000 Travel/Training 3,000.00 .00 3,000.00 35.00 .00 80.00 2,920.00 3 554.00 4000 Telephone/Internet 1,000.00 .00 1,000.00 30.58 .00 204.15 795.85 20 491.38 4005 Cellular Phones/Pagers 700.00 .00 700.00 .00 .00 162.21 537.79 23 1,207.59 5005 Office Supplies/Postage 10,000.00 .00 10,000.00 448.39 .00 1,593.09 8,406.91 16 5,632.37 5015 Dues & Subscriptions 10,500.00 .00 10,500.00 .00 .00 4,307.34 6,192.66 41 10,505.52 5020 Gas/Oil/Mileage/Carwash 500.00 .00 500.00 88.10 .00 402.63 97.37 81 836.53 5095 Uniforms/Clothing 600.00 .00 600.00 69.84 .00 155.85 444.15 26 633.80 8035 Maintenance Contracts/Lease 2,160.00 .00 2,160.00 .00 .00 751.11 1,408.89 35 2,016.40 8060 Vehicle Maintenance 1,000.00 .00 1,000.00 .00 .00 3,306.33 (2,306.33)331 783.77 8065 Legal Fees 20,000.00 .00 20,000.00 .00 .00 10,925.00 9,075.00 55 20,298.00 Division 09 - Legal Program Totals $514,510.00 $0.00 $514,510.00 $34,214.03 $0.00 $200,912.77 $313,597.23 39%$491,900.97 Division 99 - Transfers 9911 Transfer to Capital Improvements .00 .00 .00 .00 .00 .00 .00 +++3,121,257.00 Division 99 - Transfers Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$3,121,257.00 Unit 04 - Administration/Finance Totals $9,027,045.00 $0.00 $9,027,045.00 $601,813.13 $10,437.10 $2,971,471.09 $6,045,136.81 33%$11,818,180.71 Unit 05 - Police Department Division 02 - Administration Program 1005 Salaries-Full Time 345,063.00 .00 345,063.00 25,507.68 .00 131,803.45 213,259.55 38 338,918.78 1015 Salaries-Part Time 34,944.00 .00 34,944.00 .00 .00 3,464.71 31,479.29 10 32,173.67 1800 Salaries-Overtime 1,000.00 .00 1,000.00 .00 .00 188.51 811.49 19 254.89 2000 FICA 23,622.00 .00 23,622.00 1,521.09 .00 8,088.55 15,533.45 34 22,606.90 2001 Medicare 5,525.00 .00 5,525.00 355.74 .00 1,891.67 3,633.33 34 5,449.54 2010 IMRF 25,576.00 .00 25,576.00 1,478.78 .00 8,283.50 17,292.50 32 23,139.76 2020 Employee Insurance 72,800.00 .00 72,800.00 4,799.84 .00 32,350.93 40,449.07 44 67,335.57 2025 Deferred Comp. Contribution 8,000.00 .00 8,000.00 .00 .00 .00 8,000.00 0 6,380.80 3000 Travel/Training 7,000.00 .00 7,000.00 .00 .00 458.00 6,542.00 7 3,630.03 3001 Education/School 3,000.00 .00 3,000.00 .00 .00 1,841.75 1,158.25 61 3,000.00 3015 IL Unemployment Insurance 20,000.00 .00 20,000.00 5,537.27 .00 5,537.27 14,462.73 28 20,000.00 4000 Telephone/Internet 1,100.00 .00 1,100.00 33.63 .00 208.33 891.67 19 449.72 4005 Cellular Phones/Pagers 1,200.00 .00 1,200.00 .00 .00 127.31 1,072.69 11 527.06 5005 Office Supplies/Postage 8,000.00 .00 8,000.00 359.36 .00 2,210.56 5,789.44 28 6,290.96 5010 Replacement Supplies 4,550.00 .00 4,550.00 .00 .00 701.61 3,848.39 15 1,898.53 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 6 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund EXPENSE Unit 05 - Police Department Division 02 - Administration Program 5015 Dues & Subscriptions 5,000.00 .00 5,000.00 240.00 .00 2,442.00 2,558.00 49 4,905.45 5020 Gas/Oil/Mileage/Carwash 3,700.00 .00 3,700.00 215.13 .00 901.82 2,798.18 24 1,244.90 5095 Uniforms/Clothing 1,800.00 .00 1,800.00 129.67 .00 298.57 1,501.43 17 2,251.03 8035 Maintenance Contracts/Lease 6,709.00 .00 6,709.00 132.20 .00 1,602.36 5,106.64 24 5,650.65 8040 Custodian 65,000.00 .00 65,000.00 1,416.61 .00 25,635.36 39,364.64 39 71,172.04 8060 Vehicle Maintenance 2,500.00 .00 2,500.00 .00 .00 534.02 1,965.98 21 1,687.76 8135 Contractual Services 8,000.00 .00 8,000.00 1,072.00 .00 1,872.50 6,127.50 23 21,229.55 Division 02 - Administration Program Totals $654,089.00 $0.00 $654,089.00 $42,799.00 $0.00 $230,442.78 $423,646.22 35%$640,197.59 Division 51 - Police Patrol 1005 Salaries-Full Time 4,262,309.00 .00 4,262,309.00 322,686.37 .00 1,544,472.54 2,717,836.46 36 3,985,541.07 1015 Salaries-Part Time .00 .00 .00 .00 .00 .00 .00 +++(1,025.22) 1800 Salaries-Overtime 250,000.00 .00 250,000.00 15,968.45 .00 79,585.75 170,414.25 32 224,246.65 2000 FICA 279,763.00 .00 279,763.00 20,032.43 .00 97,767.95 181,995.05 35 265,944.17 2001 Medicare 65,428.00 .00 65,428.00 4,684.99 .00 22,865.10 42,562.90 35 62,252.63 2010 IMRF 14,550.00 .00 14,550.00 1,072.46 .00 5,624.94 8,925.06 39 15,670.28 2011 Employer Pension Contributions 1,700,000.00 .00 1,700,000.00 228,075.52 .00 1,135,542.08 564,457.92 67 1,577,460.01 2020 Employee Insurance 665,615.00 .00 665,615.00 52,805.00 .00 320,655.40 344,959.60 48 630,360.85 2025 Deferred Comp. Contribution 125,000.00 .00 125,000.00 .00 .00 .00 125,000.00 0 114,453.73 3000 Travel/Training 41,000.00 .00 41,000.00 75.00 .00 14,986.09 26,013.91 37 24,967.61 4000 Telephone/Internet 12,160.00 .00 12,160.00 371.81 .00 10,067.03 2,092.97 83 33,634.76 4005 Cellular Phones/Pagers 23,300.00 .00 23,300.00 .00 .00 941.43 22,358.57 4 6,255.94 5005 Office Supplies/Postage 13,500.00 .00 13,500.00 284.81 .00 1,499.04 12,000.96 11 7,084.18 5010 Replacement Supplies 17,000.00 .00 17,000.00 6,684.70 .00 11,078.14 5,921.86 65 16,707.64 5015 Dues & Subscriptions 3,900.00 .00 3,900.00 .00 .00 1,778.00 2,122.00 46 709.82 5020 Gas/Oil/Mileage/Carwash 61,000.00 .00 61,000.00 7,236.48 .00 35,804.70 25,195.30 59 61,882.34 5068 K-9 Unit .00 .00 .00 .00 .00 .00 .00 +++5,416.27 5095 Uniforms/Clothing 43,150.00 .00 43,150.00 3,000.24 .00 15,836.51 27,313.49 37 48,402.57 5100 Ammunition/Weapons 28,000.00 .00 28,000.00 454.30 .00 7,935.42 20,064.58 28 28,249.11 5115.004 Community Programs-Explorer Program 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 2,681.83 8003 Radio Maintenance 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 48.31 8035 Maintenance Contracts/Lease 15,995.00 .00 15,995.00 3,576.00 .00 10,081.76 5,913.24 63 4,366.03 8060 Vehicle Maintenance 46,970.00 .00 46,970.00 3,214.38 .00 21,864.32 25,105.68 47 75,795.14 8069 Bike Unit 3,500.00 .00 3,500.00 .00 .00 .00 3,500.00 0 3,384.90 8135 Contractual Services 16,000.00 .00 16,000.00 .00 .00 13,758.01 2,241.99 86 13,102.87 8265 Contractual Services-Wescom 608,000.00 .00 608,000.00 .00 .00 252,278.25 355,721.75 41 607,001.28 8267 Animal Control .00 .00 .00 .00 .00 .00 .00 +++2,780.00 Division 51 - Police Patrol Totals $8,303,140.00 $0.00 $8,303,140.00 $670,222.94 $0.00 $3,604,422.46 $4,698,717.54 43%$7,817,374.77 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 7 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 Fund 01 - General Fund EXPENSE Unit 05 - Police Department Division 52 - Police Administration 1005 Salaries-Full Time 2,009,633.00 .00 2,009,633.00 133,541.02 .00 672,672.26 1,336,960.74 33 1,763,317.37 1800 Salaries-Overtime 134,500.00 .00 134,500.00 9,820.71 .00 62,995.68 71,504.32 47 107,875.75 2000 FICA 132,936.00 .00 132,936.00 8,641.58 .00 44,704.07 88,231.93 34 116,993.79 2001 Medicare 31,090.00 .00 31,090.00 2,021.03 .00 10,454.99 20,635.01 34 27,450.04 2010 IMRF 15,212.00 .00 15,212.00 1,115.10 .00 5,605.95 9,606.05 37 13,654.52 2020 Employee Insurance 358,181.00 .00 358,181.00 23,035.92 .00 151,751.88 206,429.12 42 290,238.50 2025 Deferred Comp. Contribution 55,000.00 .00 55,000.00 .00 .00 .00 55,000.00 0 53,792.80 3000 Travel/Training 32,460.00 .00 32,460.00 1,838.48 .00 7,626.34 24,833.66 23 11,447.91 4000 Telephone/Internet 1,110.00 .00 1,110.00 33.94 .00 212.64 897.36 19 579.01 4005 Cellular Phones/Pagers 19,800.00 .00 19,800.00 .00 .00 2,726.03 17,073.97 14 12,203.15 5005 Office Supplies/Postage 5,500.00 .00 5,500.00 224.91 .00 660.26 4,839.74 12 3,877.36 5010 Replacement Supplies 14,400.00 .00 14,400.00 31.97 .00 2,438.83 11,961.17 17 4,215.15 5015 Dues & Subscriptions 5,220.00 .00 5,220.00 .00 .00 2,750.50 2,469.50 53 3,999.47 5020 Gas/Oil/Mileage/Carwash 30,000.00 .00 30,000.00 2,818.13 .00 11,640.90 18,359.10 39 16,903.43 5040.002 Crime Scene/Evidence Tech Supply 12,400.00 .00 12,400.00 777.88 .00 2,425.26 9,974.74 20 6,314.65 5095 Uniforms/Clothing 13,000.00 .00 13,000.00 220.97 .00 7,577.36 5,422.64 58 14,056.57 5115.002 Community Programs 8,500.00 .00 8,500.00 187.38 .00 1,875.36 6,624.64 22 6,127.48 5115.003 Community Prog.-Alcohol/Tobacco 2,500.00 .00 2,500.00 47.00 .00 92.84 2,407.16 4 103.80 5115.004 Community Programs-Explorer Program .00 .00 .00 .00 .00 .00 .00 +++(240.00) 8003 Radio Maintenance 31,000.00 .00 31,000.00 .00 .00 8,114.79 22,885.21 26 25,563.66 8035 Maintenance Contracts/Lease 4,920.00 .00 4,920.00 .00 .00 626.02 4,293.98 13 2,498.02 8060 Vehicle Maintenance 31,820.00 .00 31,820.00 1,836.27 .00 15,249.37 16,570.63 48 27,119.67 8245 D.A.R.E. Program 5,000.00 .00 5,000.00 275.00 .00 708.57 4,291.43 14 3,076.16 8246 Shop with a Cop 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 14,900.00 8250 Background Check Services 2,500.00 .00 2,500.00 173.60 .00 841.90 1,658.10 34 2,406.60 Division 52 - Police Administration Totals $2,966,682.00 $0.00 $2,966,682.00 $186,640.89 $0.00 $1,013,751.80 $1,952,930.20 34%$2,528,474.86 Division 54 - Seizure/Forfeiture 5012 Asset Seizure/Forfeiture Expense 225,000.00 .00 225,000.00 106.35 .00 31,747.35 193,252.65 14 82,864.76 5012.030 Asset Seizure/Forfeture-Federal (DOJ Equitable Share).00 .00 .00 .00 .00 .00 .00 +++17,365.00 Division 54 - Seizure/Forfeiture Totals $225,000.00 $0.00 $225,000.00 $106.35 $0.00 $31,747.35 $193,252.65 14%$100,229.76 Division 55 - Police Special Activities 1005.061 Salaries-Special Activities 32,513.00 .00 32,513.00 8,380.94 .00 24,173.17 8,339.83 74 22,764.17 2000 FICA 2,016.00 .00 2,016.00 507.84 .00 1,464.71 551.29 73 1,344.41 2001 Medicare 471.00 .00 471.00 118.77 .00 342.56 128.44 73 314.46 Division 55 - Police Special Activities Totals $35,000.00 $0.00 $35,000.00 $9,007.55 $0.00 $25,980.44 $9,019.56 74%$24,423.04 Division 56 - Police Support Services 1005 Salaries-Full Time 984,456.00 .00 984,456.00 68,406.27 .00 344,535.70 639,920.30 35 914,636.73 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 8 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund EXPENSE Unit 05 - Police Department Division 56 - Police Support Services 1015 Salaries-Part Time 303,600.00 .00 303,600.00 21,173.68 .00 96,112.20 207,487.80 32 258,505.06 1800 Salaries-Overtime 56,000.00 .00 56,000.00 2,343.71 .00 20,248.16 35,751.84 36 40,089.08 2000 FICA 83,331.00 .00 83,331.00 5,610.19 .00 28,136.77 55,194.23 34 77,332.47 2001 Medicare 19,489.00 .00 19,489.00 1,312.06 .00 6,580.40 12,908.60 34 18,095.65 2010 IMRF 70,031.00 .00 70,031.00 4,643.13 .00 22,954.65 47,076.35 33 58,343.41 2020 Employee Insurance 147,139.00 .00 147,139.00 10,977.28 .00 72,383.71 74,755.29 49 149,287.61 2025 Deferred Comp. Contribution 40,000.00 .00 40,000.00 .00 .00 .00 40,000.00 0 25,302.34 3000 Travel/Training 10,760.00 .00 10,760.00 .00 .00 1,519.43 9,240.57 14 5,930.75 4000 Telephone/Internet 2,200.00 .00 2,200.00 67.26 .00 421.66 1,778.34 19 1,163.71 4005 Cellular Phones/Pagers 5,220.00 .00 5,220.00 .00 .00 655.26 4,564.74 13 2,923.45 5005 Office Supplies/Postage 13,750.00 .00 13,750.00 545.04 .00 1,753.04 11,996.96 13 9,889.19 5010 Replacement Supplies 8,200.00 .00 8,200.00 684.24 .00 720.80 7,479.20 9 2,707.47 5015 Dues & Subscriptions 1,650.00 .00 1,650.00 .00 .00 159.00 1,491.00 10 1,632.00 5020 Gas/Oil/Mileage/Carwash 22,000.00 .00 22,000.00 1,889.65 .00 9,933.54 12,066.46 45 17,495.72 5095 Uniforms/Clothing 11,200.00 .00 11,200.00 325.34 .00 4,503.49 6,696.51 40 12,073.98 5115.001 Traffic Program 25,900.00 .00 25,900.00 .00 .00 5,246.72 20,653.28 20 20,259.43 8003 Radio Maintenance 500.00 .00 500.00 .00 .00 160.60 339.40 32 .00 8035 Maintenance Contracts/Lease 7,660.00 .00 7,660.00 .00 .00 1,284.53 6,375.47 17 3,749.91 8060 Vehicle Maintenance 21,500.00 .00 21,500.00 134.96 .00 4,130.08 17,369.92 19 19,309.61 8266 Chaplaincy Program 3,000.00 .00 3,000.00 .00 .00 843.30 2,156.70 28 1,219.49 8267 Animal Control 9,000.00 .00 9,000.00 .00 .00 330.00 8,670.00 4 .00 8268 Accreditation 8,000.00 .00 8,000.00 .00 .00 4,595.00 3,405.00 57 4,595.00 Division 56 - Police Support Services Totals $1,854,586.00 $0.00 $1,854,586.00 $118,112.81 $0.00 $627,208.04 $1,227,377.96 34%$1,644,542.06 Division 91 - Capital 9115 Office Furniture & Equipment 8,000.00 .00 8,000.00 2,026.01 .00 2,026.01 5,973.99 25 9,739.47 9120 Machinery and Equipment 100,000.00 .00 100,000.00 .00 .00 9,977.50 90,022.50 10 85,762.39 Division 91 - Capital Totals $108,000.00 $0.00 $108,000.00 $2,026.01 $0.00 $12,003.51 $95,996.49 11%$95,501.86 Division 93 - Contingencies 9300 Contingencies 12,000.00 .00 12,000.00 238.29 .00 2,488.13 9,511.87 21 13,361.69 Division 93 - Contingencies Totals $12,000.00 $0.00 $12,000.00 $238.29 $0.00 $2,488.13 $9,511.87 21%$13,361.69 Unit 05 - Police Department Totals $14,158,497.00 $0.00 $14,158,497.00 $1,029,153.84 $0.00 $5,548,044.51 $8,610,452.49 39%$12,864,105.63 Unit 07 - PEMA Division 07 - PEMA Program 3000 Travel/Training 4,000.00 .00 4,000.00 .00 .00 .00 4,000.00 0 1,482.41 4000 Telephone/Internet 7,250.00 .00 7,250.00 173.35 .00 2,542.09 4,707.91 35 6,940.09 4005 Cellular Phones/Pagers 875.00 .00 875.00 .00 .00 162.21 712.79 19 603.34 5005 Office Supplies/Postage 1,000.00 .00 1,000.00 279.80 .00 579.42 420.58 58 397.57 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 9 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund EXPENSE Unit 07 - PEMA Division 07 - PEMA Program 5010 Replacement Supplies 6,000.00 .00 6,000.00 2,454.58 .00 2,454.58 3,545.42 41 4,623.79 5015 Dues & Subscriptions 4,000.00 .00 4,000.00 29.99 .00 149.95 3,850.05 4 3,418.86 5020 Gas/Oil/Mileage/Carwash 8,000.00 .00 8,000.00 229.04 .00 800.93 7,199.07 10 2,166.43 5040 Supplies/Hardware 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 61.00 5040.001 Supplies/Hardware-ESDA 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 .00 5095 Uniforms/Clothing 6,000.00 .00 6,000.00 88.72 .00 1,662.47 4,337.53 28 2,041.17 5110 Emergency Operation Center 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 5115 Police Public Relations 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 1,050.30 5120 Disaster Plan/Exercises/NIMS 3,000.00 .00 3,000.00 .00 .00 212.88 2,787.12 7 .00 8003 Radio Maintenance 16,000.00 .00 16,000.00 .00 .00 280.32 15,719.68 2 13,914.75 8020 Building Maintenance 20,000.00 .00 20,000.00 539.33 .00 1,222.06 18,777.94 6 1,298.41 8035 Maintenance Contracts/Lease 1,200.00 .00 1,200.00 .00 .00 599.32 600.68 50 1,797.96 8060 Vehicle Maintenance 20,000.00 .00 20,000.00 2,086.07 .00 5,887.57 14,112.43 29 19,265.23 8069 Bike Unit 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 168.00 8125 Siren Maintenance 13,000.00 .00 13,000.00 693.62 .00 1,178.23 11,821.77 9 10,227.74 8135 Contractual Services 5,250.00 .00 5,250.00 .00 .00 .00 5,250.00 0 .00 8280 Cadet Program 4,500.00 .00 4,500.00 .00 .00 .00 4,500.00 0 1,759.51 8305 PEMA Search and Rescue 3,000.00 .00 3,000.00 .00 1,451.41 .00 1,548.59 48 3,900.00 9115 Office Furniture & Equipment 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 .00 9120 Machinery and Equipment 5,000.00 .00 5,000.00 .00 2,299.00 .00 2,701.00 46 .00 9300 Contingencies 3,000.00 .00 3,000.00 .00 .00 50.98 2,949.02 2 488.13 Division 07 - PEMA Program Totals $142,575.00 $0.00 $142,575.00 $6,574.50 $3,750.41 $17,783.01 $121,041.58 15%$75,604.69 Unit 07 - PEMA Totals $142,575.00 $0.00 $142,575.00 $6,574.50 $3,750.41 $17,783.01 $121,041.58 15%$75,604.69 Unit 08 - Street Department Division 02 - Administration Program 1005 Salaries-Full Time 400,000.00 .00 400,000.00 30,372.73 .00 152,444.84 247,555.16 38 398,138.28 2000 FICA 24,800.00 .00 24,800.00 1,820.15 .00 9,183.65 15,616.35 37 25,115.91 2001 Medicare 5,800.00 .00 5,800.00 425.69 .00 2,147.78 3,652.22 37 5,992.15 2010 IMRF 44,000.00 .00 44,000.00 3,390.34 .00 17,083.78 26,916.22 39 46,129.27 2020 Employee Insurance 89,000.00 .00 89,000.00 6,822.26 .00 43,189.23 45,810.77 49 83,463.12 2025 Deferred Comp. Contribution 10,500.00 .00 10,500.00 .00 .00 .00 10,500.00 0 10,884.10 3000 Travel/Training 10,000.00 .00 10,000.00 1,357.24 .00 4,177.25 5,822.75 42 2,186.92 3015 IL Unemployment Insurance 4,500.00 .00 4,500.00 1,213.83 .00 1,213.83 3,286.17 27 4,500.00 4000 Telephone/Internet 25,000.00 .00 25,000.00 .00 .00 2,717.53 22,282.47 11 33,009.89 4005 Cellular Phones/Pagers 8,500.00 .00 8,500.00 .00 .00 1,719.44 6,780.56 20 7,747.32 5005 Office Supplies/Postage 5,000.00 .00 5,000.00 481.72 .00 1,298.62 3,701.38 26 4,134.07 5015 Dues & Subscriptions 3,000.00 .00 3,000.00 575.00 .00 954.75 2,045.25 32 2,898.33 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 10 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund EXPENSE Unit 08 - Street Department Division 02 - Administration Program 5020 Gas/Oil/Mileage/Carwash 300.00 .00 300.00 12.00 .00 12.00 288.00 4 .00 5040 Supplies/Hardware 500.00 .00 500.00 .00 .00 .00 500.00 0 305.95 8020 Building Maintenance 20,000.00 .00 20,000.00 2,541.85 .00 9,848.07 10,151.93 49 12,559.39 8050 Legal Notices 1,000.00 .00 1,000.00 .00 .00 841.68 158.32 84 3,242.66 Division 02 - Administration Program Totals $651,900.00 $0.00 $651,900.00 $49,012.81 $0.00 $246,832.45 $405,067.55 38%$640,307.36 Division 60 - Street Maintenance Program 1005 Salaries-Full Time 875,000.00 .00 875,000.00 67,011.93 .00 324,714.70 550,285.30 37 848,798.02 1800 Salaries-Overtime 80,000.00 .00 80,000.00 4,250.08 .00 34,395.69 45,604.31 43 97,807.19 2000 FICA 59,500.00 .00 59,500.00 4,253.81 .00 21,478.02 38,021.98 36 58,970.64 2001 Medicare 14,000.00 .00 14,000.00 994.81 .00 5,023.00 8,977.00 36 13,791.35 2010 IMRF 105,100.00 .00 105,100.00 7,921.66 .00 39,913.78 65,186.22 38 106,750.60 2020 Employee Insurance 226,000.00 .00 226,000.00 15,674.04 .00 96,553.88 129,446.12 43 192,658.31 2025 Deferred Comp. Contribution 25,000.00 .00 25,000.00 .00 .00 .00 25,000.00 0 21,024.90 4015 Electricity/Gas 210,000.00 .00 210,000.00 2,355.38 .00 9,845.10 200,154.90 5 195,754.28 5005 Office Supplies/Postage .00 .00 .00 .00 .00 7.95 (7.95)+++.00 5020 Gas/Oil/Mileage/Carwash 65,000.00 .00 65,000.00 (34.95).00 10,469.43 54,530.57 16 48,039.63 5040 Supplies/Hardware 15,000.00 .00 15,000.00 555.37 .00 1,820.30 13,179.70 12 14,616.48 5040.003 Supplies/Hardware-Salt Purchase 325,000.00 .00 325,000.00 .00 .00 .00 325,000.00 0 227,596.30 5055 Street Sign Maintenance 65,000.00 .00 65,000.00 2,421.51 .00 7,616.70 57,383.30 12 51,998.32 5060 Aggregate Materials 4,000.00 .00 4,000.00 .00 .00 1,216.89 2,783.11 30 4,829.37 5095 Uniforms/Clothing 10,000.00 .00 10,000.00 761.13 .00 4,975.70 5,024.30 50 11,972.20 8003 Radio Maintenance 5,000.00 .00 5,000.00 .00 .00 17.00 4,983.00 0 3,224.60 8060 Vehicle Maintenance 35,000.00 .00 35,000.00 692.20 .00 4,943.75 30,056.25 14 22,249.14 8130 Street Light Maintenance 125,000.00 .00 125,000.00 24,308.29 .00 38,570.14 86,429.86 31 137,640.58 8131 Street Maintenance 165,000.00 .00 165,000.00 2,825.21 .00 32,003.13 132,996.87 19 157,742.16 8132 Storm Sewer Improvements 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 15,272.36 8135 Contractual Services 190,000.00 .00 190,000.00 13,877.01 .00 73,046.31 116,953.69 38 159,676.36 8135.004 Snow Removal 475,000.00 .00 475,000.00 .00 .00 .00 475,000.00 0 758,252.49 8150 Sidewalk Maintenance 5,000.00 .00 5,000.00 .00 .00 2,346.07 2,653.93 47 5,219.96 8160 Equipment Maintenance 100,000.00 .00 100,000.00 9,619.42 .00 44,971.33 55,028.67 45 134,510.30 Division 60 - Street Maintenance Program Totals $3,198,600.00 $0.00 $3,198,600.00 $157,486.90 $0.00 $753,928.87 $2,444,671.13 24%$3,288,395.54 Division 62 - Forestry Program 1005 Salaries-Full Time 85,000.00 .00 85,000.00 6,448.03 .00 32,198.08 52,801.92 38 85,741.40 1800 Salaries-Overtime 8,000.00 .00 8,000.00 343.51 .00 3,886.29 4,113.71 49 13,066.80 2000 FICA 6,000.00 .00 6,000.00 408.57 .00 2,188.78 3,811.22 36 6,212.59 2001 Medicare 1,400.00 .00 1,400.00 95.55 .00 511.89 888.11 37 1,452.91 2010 IMRF 10,500.00 .00 10,500.00 755.90 .00 4,035.11 6,464.89 38 11,148.51 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 11 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund EXPENSE Unit 08 - Street Department Division 62 - Forestry Program 2020 Employee Insurance 15,000.00 .00 15,000.00 1,097.78 .00 7,020.11 7,979.89 47 13,226.20 2025 Deferred Comp. Contribution 3,500.00 .00 3,500.00 .00 .00 .00 3,500.00 0 2,275.31 5040 Supplies/Hardware 10,000.00 .00 10,000.00 394.47 .00 854.16 9,145.84 9 11,070.90 5095 Uniforms/Clothing 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 8135 Contractual Services 25,000.00 .00 25,000.00 650.00 .00 4,400.00 20,600.00 18 23,505.60 8135.002 Tree Removal 30,000.00 .00 30,000.00 3,500.00 .00 25,750.00 4,250.00 86 44,200.00 Division 62 - Forestry Program Totals $194,900.00 $0.00 $194,900.00 $13,693.81 $0.00 $80,844.42 $114,055.58 41%$211,900.22 Division 63 - Vehicle Maintenance Program 1005 Salaries-Full Time 195,000.00 .00 195,000.00 14,722.37 .00 75,272.25 119,727.75 39 191,800.49 1800 Salaries-Overtime 8,000.00 .00 8,000.00 323.01 .00 2,323.85 5,676.15 29 9,939.19 2000 FICA 12,600.00 .00 12,600.00 917.12 .00 4,745.20 7,854.80 38 12,577.04 2001 Medicare 3,000.00 .00 3,000.00 214.48 .00 1,109.77 1,890.23 37 2,941.45 2010 IMRF 22,500.00 .00 22,500.00 1,674.54 .00 8,656.44 13,843.56 38 22,794.91 2020 Employee Insurance 35,000.00 .00 35,000.00 2,076.68 .00 13,345.70 21,654.30 38 33,556.04 2025 Deferred Comp. Contribution 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 5,724.44 Division 63 - Vehicle Maintenance Program Totals $281,100.00 $0.00 $281,100.00 $19,928.20 $0.00 $105,453.21 $175,646.79 38%$279,333.56 Unit 08 - Street Department Totals $4,326,500.00 $0.00 $4,326,500.00 $240,121.72 $0.00 $1,187,058.95 $3,139,441.05 27%$4,419,936.68 Unit 09 - Community Development Division 20 - Planning Program 1005 Salaries-Full Time 389,000.00 .00 389,000.00 34,298.51 .00 153,207.84 235,792.16 39 338,140.45 1045 Salaries-Commissioner 6,500.00 .00 6,500.00 210.00 .00 1,820.00 4,680.00 28 4,465.00 1800 Salaries-Overtime 2,000.00 .00 2,000.00 .00 .00 114.02 1,885.98 6 .00 2000 FICA 25,000.00 .00 25,000.00 2,093.67 .00 9,432.33 15,567.67 38 21,780.54 2001 Medicare 5,800.00 .00 5,800.00 489.66 .00 2,205.97 3,594.03 38 5,093.86 2010 IMRF 43,000.00 .00 43,000.00 3,817.42 .00 17,148.18 25,851.82 40 38,774.51 2020 Employee Insurance 93,000.00 .00 93,000.00 6,456.96 .00 42,117.27 50,882.73 45 75,575.42 2025 Deferred Comp. Contribution 8,500.00 .00 8,500.00 .00 .00 .00 8,500.00 0 6,596.55 3000 Travel/Training 8,000.00 .00 8,000.00 45.00 .00 1,675.00 6,325.00 21 1,245.00 3015 IL Unemployment Insurance 1,000.00 .00 1,000.00 272.57 .00 272.57 727.43 27 1,000.00 4000 Telephone/Internet 3,000.00 .00 3,000.00 91.73 .00 607.98 2,392.02 20 1,340.94 4005 Cellular Phones/Pagers 1,500.00 .00 1,500.00 .00 .00 254.62 1,245.38 17 1,031.52 5005 Office Supplies/Postage 12,000.00 .00 12,000.00 231.82 .00 6,190.30 5,809.70 52 3,794.76 5015 Dues & Subscriptions 5,000.00 .00 5,000.00 984.00 .00 1,914.83 3,085.17 38 4,587.55 5020 Gas/Oil/Mileage/Carwash 750.00 .00 750.00 .00 .00 .00 750.00 0 37.29 8035 Maintenance Contracts/Lease 2,000.00 .00 2,000.00 .00 .00 621.22 1,378.78 31 1,820.32 8050 Legal Notices 10,000.00 .00 10,000.00 1,075.00 .00 2,406.88 7,593.12 24 10,514.30 8060 Vehicle Maintenance 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 12 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 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 01 - General Fund EXPENSE Unit 09 - Community Development Division 20 - Planning Program 8065 Legal Fees 4,000.00 .00 4,000.00 .00 .00 302.25 3,697.75 8 2,026.00 8097 Special Projects and Programs 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 62,528.00 8135 Contractual Services 30,000.00 .00 30,000.00 .00 .00 .00 30,000.00 0 4,386.75 8225 Engineering Fees 10,000.00 .00 10,000.00 .00 .00 146.25 9,853.75 1 18,787.65 Division 20 - Planning Program Totals $676,050.00 $0.00 $676,050.00 $50,066.34 $0.00 $240,437.51 $435,612.49 36%$603,526.41 Division 21 - Building Program 1005 Salaries-Full Time 655,000.00 .00 655,000.00 53,187.34 .00 265,647.30 389,352.70 41 669,669.46 1800 Salaries-Overtime 3,000.00 .00 3,000.00 396.95 .00 2,125.21 874.79 71 .00 2000 FICA 41,000.00 .00 41,000.00 3,205.48 .00 16,076.72 24,923.28 39 41,795.81 2001 Medicare 9,800.00 .00 9,800.00 749.66 .00 3,759.86 6,040.14 38 9,774.84 2010 IMRF 73,000.00 .00 73,000.00 5,963.93 .00 29,864.30 43,135.70 41 75,589.73 2020 Employee Insurance 178,000.00 .00 178,000.00 13,908.96 .00 87,645.84 90,354.16 49 164,902.05 2025 Deferred Comp. Contribution 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 16,396.77 3000 Travel/Training 12,000.00 .00 12,000.00 304.00 .00 2,151.00 9,849.00 18 3,542.75 3015 IL Unemployment Insurance 1,500.00 .00 1,500.00 454.08 .00 454.08 1,045.92 30 1,500.00 4000 Telephone/Internet 1,000.00 .00 1,000.00 30.58 .00 202.66 797.34 20 449.56 4005 Cellular Phones/Pagers 4,500.00 .00 4,500.00 .00 .00 1,043.31 3,456.69 23 4,049.91 5005 Office Supplies/Postage 10,000.00 .00 10,000.00 991.89 .00 2,377.61 7,622.39 24 8,191.63 5015 Dues & Subscriptions 3,000.00 .00 3,000.00 10.00 .00 271.40 2,728.60 9 340.00 5020 Gas/Oil/Mileage/Carwash 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 5095 Uniforms/Clothing 1,000.00 .00 1,000.00 .00 .00 290.51 709.49 29 898.29 8045 Recording Fees 3,000.00 .00 3,000.00 574.00 .00 574.00 2,426.00 19 2,612.00 8060 Vehicle Maintenance 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 8135 Contractual Services 10,000.00 .00 10,000.00 .00 .00 1,055.97 8,944.03 11 3,170.18 Division 21 - Building Program Totals $1,022,800.00 $0.00 $1,022,800.00 $79,776.87 $0.00 $413,539.77 $609,260.23 40%$1,002,882.98 Unit 09 - Community Development Totals $1,698,850.00 $0.00 $1,698,850.00 $129,843.21 $0.00 $653,977.28 $1,044,872.72 38%$1,606,409.39 Unit 50 - Police Commission Division 02 - Administration Program 1015 Salaries-Part Time 6,500.00 .00 6,500.00 64.34 .00 2,404.58 4,095.42 37 1,110.53 2000 FICA 341.00 .00 341.00 3.99 .00 149.09 191.91 44 57.20 2001 Medicare 80.00 .00 80.00 .93 .00 34.88 45.12 44 13.37 3000 Travel/Training 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 114.00 5005 Office Supplies/Postage 2,000.00 .00 2,000.00 108.50 .00 115.70 1,884.30 6 1,773.80 5015 Dues & Subscriptions 600.00 .00 600.00 .00 .00 .00 600.00 0 699.00 8065 Legal Fees 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 .00 8115 Police Testing/Hiring 20,000.00 .00 20,000.00 .00 .00 9,890.94 10,109.06 49 4,665.00 8135 Contractual Services .00 .00 .00 1,185.00 .00 1,505.00 (1,505.00)+++.00 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 13 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 62 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 Totals $31,521.00 $0.00 $31,521.00 $1,362.76 $0.00 $14,100.19 $17,420.81 45%$8,432.90 Unit 50 - Police Commission Totals $31,521.00 $0.00 $31,521.00 $1,362.76 $0.00 $14,100.19 $17,420.81 45%$8,432.90 EXPENSE TOTALS $29,384,988.00 $0.00 $29,384,988.00 $2,008,869.16 $14,187.51 $10,392,435.03 $18,978,365.46 35%$30,665,074.80 Fund 01 - General Fund Totals REVENUE TOTALS 29,384,988.00 .00 29,384,988.00 2,874,986.20 .00 16,172,735.12 13,212,252.88 55%31,584,688.88 EXPENSE TOTALS 29,384,988.00 .00 29,384,988.00 2,008,869.16 14,187.51 10,392,435.03 18,978,365.46 35%30,665,074.80 Fund 01 - General Fund Totals $0.00 $0.00 $0.00 $866,117.04 ($14,187.51)$5,780,300.09 ($5,766,112.58)$919,614.08 Fund 02 - Water and Sewer Fund REVENUE 0450.450 Home Rule Sales Tax 1,800,000.00 .00 1,800,000.00 248,754.78 .00 1,119,573.12 680,426.88 62 2,114,518.07 0570.850 Meter Sales 85,000.00 .00 85,000.00 16,745.00 .00 102,455.00 (17,455.00)121 191,884.00 0570.851 Water Connection Fee 500,000.00 .00 500,000.00 109,439.25 .00 671,197.75 (171,197.75)134 1,103,811.98 0570.852 Sewer Connection Fee 575,000.00 .00 575,000.00 181,680.00 .00 767,880.00 (192,880.00)134 2,112,244.50 0570.859 Sewer By-Pass Fee 7,000.00 .00 7,000.00 215.00 .00 1,290.00 5,710.00 18 2,365.00 0570.876 Recapture Fee .00 .00 .00 17,326.88 .00 23,475.57 (23,475.57)+++.00 0620.672 Water Sales 11,200,000.00 .00 11,200,000.00 1,228,919.73 .00 5,743,366.82 5,456,633.18 51 11,976,339.69 0620.673 Water Penalty 50,000.00 .00 50,000.00 10,539.15 .00 22,880.31 27,119.69 46 2.80 0620.674 Sewer Sales 5,600,000.00 .00 5,600,000.00 622,526.90 .00 2,907,571.59 2,692,428.41 52 6,029,551.11 0620.675 Sewer Penalty 20,000.00 .00 20,000.00 5,698.41 .00 12,338.96 7,661.04 62 (2.24) 0620.676 Capital Charge 1,092,000.00 .00 1,092,000.00 94,549.05 .00 564,534.14 527,465.86 52 1,110,390.84 0620.677 Capital Charge Penalty 6,000.00 .00 6,000.00 1,050.74 .00 2,131.96 3,868.04 36 (.65) 0650.818 Tower Rent 24,000.00 .00 24,000.00 .00 .00 10,000.00 14,000.00 42 24,000.00 0700.650 Grant Revenue 300,000.00 .00 300,000.00 .00 .00 .00 300,000.00 0 .00 0800.800 Interest Income 70,000.00 .00 70,000.00 152.53 .00 2,661.06 67,338.94 4 44,047.14 0800.826 Realized Gain/Loss On Investment .00 .00 .00 1,692.50 .00 1,692.50 (1,692.50)+++.00 0800.827 Unrealized Gain/Loss .00 .00 .00 .00 .00 (1,981.29)1,981.29 +++(4,928.31) 0800.830 Unrealized Gain/Loss IMET .00 .00 .00 .00 .00 (3,474.55)3,474.55 +++23,043.71 0801.822 Donation/Contribution .00 .00 .00 .00 .00 .00 .00 +++929,493.44 0803.001 Sale of Scrap 500.00 .00 500.00 .00 .00 2,750.93 (2,250.93)550 2,581.03 0805.000 Other Reimbursements .00 .00 .00 .00 .00 240.00 (240.00)+++21,930.00 0806.000 Other Receipts 25,000.00 .00 25,000.00 .00 .00 12,530.40 12,469.60 50 28,106.85 0950.952 Loan Proceeds 2,200,000.00 .00 2,200,000.00 .00 .00 .00 2,200,000.00 0 .00 REVENUE TOTALS $23,554,500.00 $0.00 $23,554,500.00 $2,539,289.92 $0.00 $11,963,114.27 $11,591,385.73 51%$25,709,378.96 EXPENSE Unit 10 - Water Department Division 02 - Administration Program 1005 Salaries-Full Time 248,000.00 .00 248,000.00 16,640.10 .00 88,297.47 159,702.53 36 219,317.90 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 14 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 63 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 02 - Administration Program 2000 FICA 15,500.00 .00 15,500.00 1,024.46 .00 5,461.02 10,038.98 35 13,979.85 2001 Medicare 3,600.00 .00 3,600.00 239.62 .00 1,277.26 2,322.74 35 3,355.44 2010 IMRF 27,500.00 .00 27,500.00 1,885.23 .00 10,059.63 17,440.37 37 25,885.58 2020 Employee Insurance 59,000.00 .00 59,000.00 3,090.60 .00 23,601.62 35,398.38 40 45,398.08 2020.001 Contra Insurance Account .00 .00 .00 .00 .00 .00 .00 +++(22,516.80) 2025 Deferred Comp. Contribution 8,000.00 .00 8,000.00 .00 .00 .00 8,000.00 0 7,708.16 3000 Travel/Training 5,000.00 .00 5,000.00 350.10 .00 772.10 4,227.90 15 1,918.00 3015 IL Unemployment Insurance 2,000.00 .00 2,000.00 383.34 .00 383.34 1,616.66 19 2,000.00 4000 Telephone/Internet 7,500.00 .00 7,500.00 .00 .00 206.96 7,293.04 3 7,717.19 4005 Cellular Phones/Pagers 4,500.00 .00 4,500.00 .00 .00 1,222.33 3,277.67 27 4,178.00 5005 Office Supplies/Postage 30,000.00 .00 30,000.00 3,779.75 .00 13,762.98 16,237.02 46 29,484.27 5015 Dues & Subscriptions 2,000.00 .00 2,000.00 (83.00).00 249.00 1,751.00 12 265.67 5020 Gas/Oil/Mileage/Carwash 500.00 .00 500.00 .00 .00 .00 500.00 0 82.00 5040 Supplies/Hardware 500.00 .00 500.00 18.66 .00 282.38 217.62 56 447.61 5065 Software 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 .00 5075 Sand & Gravel 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 1,476.41 5080 Water Meters 150,000.00 .00 150,000.00 9,576.00 .00 72,218.29 77,781.71 48 174,832.25 8020 Building Maintenance 10,000.00 .00 10,000.00 .00 .00 7,194.60 2,805.40 72 10,622.99 8065 Legal Fees 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 .00 8135 Contractual Services 40,000.00 .00 40,000.00 933.50 .00 12,658.62 27,341.38 32 35,711.13 8135.008 Settlement Charges .00 .00 .00 859.04 .00 2,314.81 (2,314.81)+++1,192.93 8160 Equipment Maintenance 500.00 .00 500.00 .00 .00 40.75 459.25 8 251.33 8225 Engineering Fees 10,000.00 .00 10,000.00 .00 .00 26,534.75 (16,534.75)265 79,589.84 9330 Change in IMRF Net Pension Liability GASB 68 .00 .00 .00 .00 .00 .00 .00 +++(68,949.00) 9350 Change in Net OBEB .00 .00 .00 .00 .00 .00 .00 +++(2,771.00) 9401 Administrative Service Charge 175,000.00 .00 175,000.00 .00 .00 .00 175,000.00 0 175,000.00 9905 Transfer to Debt Service 233,937.00 .00 233,937.00 .00 .00 116,968.62 116,968.38 50 245,950.00 Division 02 - Administration Program Totals $1,038,537.00 $0.00 $1,038,537.00 $38,697.40 $0.00 $383,506.53 $655,030.47 37%$992,127.83 Division 30 - Water Distribution Program 1005 Salaries-Full Time 399,500.00 .00 399,500.00 30,617.61 .00 152,906.16 246,593.84 38 387,777.16 1015 Salaries-Part Time 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 8,086.00 1800 Salaries-Overtime 35,000.00 .00 35,000.00 2,663.21 .00 10,859.08 24,140.92 31 32,515.11 2000 FICA 27,000.00 .00 27,000.00 2,005.61 .00 9,869.01 17,130.99 37 27,058.19 2001 Medicare 6,300.00 .00 6,300.00 469.03 .00 2,307.98 3,992.02 37 6,363.90 2010 IMRF 48,000.00 .00 48,000.00 3,670.95 .00 18,072.84 29,927.16 38 47,853.67 2020 Employee Insurance 85,000.00 .00 85,000.00 5,362.12 .00 35,549.84 49,450.16 42 75,836.52 2025 Deferred Comp. Contribution 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 13,575.24 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 15 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 64 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 4000 Telephone/Internet 18,000.00 .00 18,000.00 .00 .00 496.72 17,503.28 3 18,521.24 4005 Cellular Phones/Pagers 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 4015 Electricity/Gas 125,000.00 .00 125,000.00 14,000.20 .00 50,707.89 74,292.11 41 146,357.89 5005 Office Supplies/Postage 2,000.00 .00 2,000.00 .00 .00 .00 2,000.00 0 330.72 5010 Replacement Supplies 8,500.00 .00 8,500.00 474.40 .00 5,517.76 2,982.24 65 6,950.13 5020 Gas/Oil/Mileage/Carwash 15,000.00 .00 15,000.00 1,179.19 .00 5,666.00 9,334.00 38 10,091.65 5040 Supplies/Hardware 5,000.00 .00 5,000.00 353.13 .00 864.48 4,135.52 17 7,698.61 5070 Chemicals 6,000.00 .00 6,000.00 1,692.50 .00 1,692.50 4,307.50 28 5,851.25 5095 Uniforms/Clothing 4,000.00 .00 4,000.00 .00 .00 2,166.57 1,833.43 54 4,792.64 8020 Building Maintenance 8,000.00 .00 8,000.00 .00 .00 .00 8,000.00 0 7,978.36 8060 Vehicle Maintenance 10,000.00 .00 10,000.00 307.56 .00 1,023.66 8,976.34 10 8,135.67 8135 Contractual Services 50,000.00 .00 50,000.00 .00 .00 2,221.19 47,778.81 4 35,738.96 8135.003 Lake Michigan Water Purchase 8,833,000.00 .00 8,833,000.00 1,009,544.94 .00 2,907,499.28 5,925,500.72 33 9,994,363.85 8160 Equipment Maintenance 10,000.00 .00 10,000.00 6,813.68 .00 6,948.67 3,051.33 69 4,356.16 8185 System Maintenance 80,000.00 .00 80,000.00 420.00 .00 1,401.22 78,598.78 2 46,539.38 8194 Water/Fire Hydrant 50,000.00 .00 50,000.00 .00 .00 41,511.25 8,488.75 83 42,815.49 8200 EPA Analytical 16,000.00 .00 16,000.00 829.44 .00 2,883.52 13,116.48 18 25,243.87 9305 Capitalized Assets-Cap Outlay .00 .00 .00 .00 .00 .00 .00 +++(4,107,801.47) 9905 Transfer to Debt Service 233,937.00 .00 233,937.00 .00 .00 116,968.63 116,968.37 50 245,950.00 Division 30 - Water Distribution Program Totals $10,100,737.00 $0.00 $10,100,737.00 $1,080,403.57 $0.00 $3,377,134.25 $6,723,602.75 33%$7,102,980.19 Division 93 - Contingencies 9303 Depreciation .00 .00 .00 .00 .00 .00 .00 +++3,522,663.85 9307 Amortization Expense .00 .00 .00 .00 .00 .00 .00 +++51,962.55 9307.002 Amortization Expense-Asset Retirement Obligation (ARO) .00 .00 .00 .00 .00 .00 .00 +++14,323.00 Division 93 - Contingencies Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$3,588,949.40 Unit 10 - Water Department Totals $11,139,274.00 $0.00 $11,139,274.00 $1,119,100.97 $0.00 $3,760,640.78 $7,378,633.22 34%$11,684,057.42 Unit 11 - Sewer Department Division 02 - Administration Program 1005 Salaries-Full Time 251,250.00 .00 251,250.00 16,109.05 .00 88,501.78 162,748.22 35 220,781.18 2000 FICA 15,800.00 .00 15,800.00 980.86 .00 5,459.76 10,340.24 35 14,021.20 2001 Medicare 3,700.00 .00 3,700.00 229.38 .00 1,276.76 2,423.24 35 3,364.89 2010 IMRF 28,000.00 .00 28,000.00 1,807.97 .00 10,073.47 17,926.53 36 25,985.17 2020 Employee Insurance 57,985.00 .00 57,985.00 2,934.48 .00 23,164.22 34,820.78 40 43,787.28 2025 Deferred Comp. Contribution 8,500.00 .00 8,500.00 .00 .00 .00 8,500.00 0 7,735.42 3000 Travel/Training 12,000.00 .00 12,000.00 .00 .00 30.01 11,969.99 0 988.63 3015 IL Unemployment Insurance 2,000.00 .00 2,000.00 320.16 .00 320.16 1,679.84 16 2,000.00 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 16 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 65 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 .00 358.74 12,641.26 3 13,376.46 4005 Cellular Phones/Pagers 3,500.00 .00 3,500.00 .00 .00 573.71 2,926.29 16 2,371.96 5005 Office Supplies/Postage 30,000.00 .00 30,000.00 2,625.07 .00 12,398.14 17,601.86 41 28,821.55 5015 Dues & Subscriptions 72,300.00 .00 72,300.00 660.00 .00 60,800.00 11,500.00 84 63,934.66 5020 Gas/Oil/Mileage/Carwash 2,500.00 .00 2,500.00 .00 .00 .00 2,500.00 0 2,195.13 5040 Supplies/Hardware 2,500.00 .00 2,500.00 18.67 .00 167.29 2,332.71 7 1,559.81 8020 Building Maintenance 20,000.00 .00 20,000.00 59.93 .00 6,257.49 13,742.51 31 10,636.96 8065 Legal Fees 1,500.00 .00 1,500.00 .00 .00 .00 1,500.00 0 .00 8135 Contractual Services 75,000.00 .00 75,000.00 1,045.27 .00 8,009.46 66,990.54 11 47,054.16 8135.008 Settlement Charges .00 .00 .00 859.29 .00 2,315.50 (2,315.50)+++1,193.18 8160 Equipment Maintenance 2,000.00 .00 2,000.00 12.15 .00 12.15 1,987.85 1 683.07 8225 Engineering Fees 15,000.00 .00 15,000.00 .00 .00 .00 15,000.00 0 13,731.40 9330 Change in IMRF Net Pension Liability GASB 68 .00 .00 .00 .00 .00 .00 .00 +++(68,949.00) 9350 Change in Net OBEB .00 .00 .00 .00 .00 .00 .00 +++(2,771.00) 9401 Administrative Service Charge 175,000.00 .00 175,000.00 .00 .00 .00 175,000.00 0 175,000.00 9905 Transfer to Debt Service 233,937.00 .00 233,937.00 .00 .00 116,968.62 116,968.38 50 245,950.00 Division 02 - Administration Program Totals $1,025,472.00 $0.00 $1,025,472.00 $27,662.28 $0.00 $336,687.26 $688,784.74 33%$853,452.11 Division 40 - Sewer Treatment Program 1005 Salaries-Full Time 444,250.00 .00 444,250.00 26,511.89 .00 158,112.26 286,137.74 36 409,937.90 1015 Salaries-Part Time 10,000.00 .00 10,000.00 .00 .00 .00 10,000.00 0 8,086.00 1800 Salaries-Overtime 30,000.00 .00 30,000.00 1,032.60 .00 9,492.20 20,507.80 32 26,455.50 2000 FICA 30,100.00 .00 30,100.00 1,653.88 .00 10,060.71 20,039.29 33 28,017.52 2001 Medicare 7,000.00 .00 7,000.00 386.79 .00 2,353.00 4,647.00 34 6,585.10 2010 IMRF 53,500.00 .00 53,500.00 3,050.65 .00 18,560.34 34,939.66 35 49,784.10 2020 Employee Insurance 80,000.00 .00 80,000.00 4,112.34 .00 32,509.83 47,490.17 41 63,072.04 2025 Deferred Comp. Contribution 18,000.00 .00 18,000.00 .00 .00 .00 18,000.00 0 14,106.01 4000 Telephone/Internet 35,000.00 .00 35,000.00 .00 .00 965.86 34,034.14 3 36,013.63 4015 Electricity/Gas 510,000.00 .00 510,000.00 39,410.44 .00 169,316.58 340,683.42 33 528,079.49 5005 Office Supplies/Postage 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 72.89 5010 Replacement Supplies 5,000.00 .00 5,000.00 58.54 .00 1,201.31 3,798.69 24 4,218.15 5020 Gas/Oil/Mileage/Carwash 12,000.00 .00 12,000.00 2,331.21 .00 7,782.82 4,217.18 65 7,139.59 5040 Supplies/Hardware 10,000.00 .00 10,000.00 353.23 .00 1,825.10 8,174.90 18 12,038.16 5070 Chemicals 125,000.00 .00 125,000.00 17,156.80 .00 47,686.97 77,313.03 38 118,307.70 5075 Sand & Gravel 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 5085 Industrial Flow Monitor 8,000.00 .00 8,000.00 72.00 .00 468.00 7,532.00 6 2,362.50 5095 Uniforms/Clothing 6,000.00 .00 6,000.00 .00 .00 1,939.68 4,060.32 32 7,214.11 8060 Vehicle Maintenance 10,000.00 .00 10,000.00 485.79 .00 1,956.58 8,043.42 20 9,863.04 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 17 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 66 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 8135 Contractual Services 371,000.00 .00 371,000.00 5,010.25 .00 11,649.80 359,350.20 3 227,502.10 8160 Equipment Maintenance 25,000.00 .00 25,000.00 1,127.65 .00 1,291.91 23,708.09 5 22,125.07 8185 System Maintenance 125,000.00 .00 125,000.00 1,188.57 .00 9,523.82 115,476.18 8 60,276.27 9905 Transfer to Debt Service 233,937.00 .00 233,937.00 .00 .00 116,968.63 116,968.37 50 245,950.00 Division 40 - Sewer Treatment Program Totals $2,152,287.00 $0.00 $2,152,287.00 $103,942.63 $0.00 $603,665.40 $1,548,621.60 28%$1,887,206.87 Unit 11 - Sewer Department Totals $3,177,759.00 $0.00 $3,177,759.00 $131,604.91 $0.00 $940,352.66 $2,237,406.34 30%$2,740,658.98 Unit 12 - Utility Expansion Division 91 - Capital 8133.002 Scada Improvements .00 .00 .00 .00 .00 .00 .00 +++654,704.86 8133.005 Village Green Reconstruction Project .00 .00 .00 25,611.44 .00 25,611.44 (25,611.44)+++2,561,489.12 8133.007 Lakewater/Essington Road Trans Main .00 .00 .00 .00 .00 262,505.00 (262,505.00)+++262,505.00 8133.008 Old Town Reconstruction 4,000,000.00 .00 4,000,000.00 27,695.06 .00 53,585.25 3,946,414.75 1 .00 8134.001 Lift Station Improvements 1,400,000.00 .00 1,400,000.00 20,914.28 .00 21,654.28 1,378,345.72 2 299,361.16 8134.003 Tower Improvements 270,000.00 .00 270,000.00 .00 .00 9,886.57 260,113.43 4 .00 8134.004 Watermain Improvements 279,000.00 .00 279,000.00 .00 .00 .00 279,000.00 0 .00 8135 Contractual Services 100,000.00 .00 100,000.00 900.00 .00 9,468.75 90,531.25 9 233,450.70 8225 Engineering Fees 150,000.00 .00 150,000.00 16,937.50 .00 49,482.50 100,517.50 33 123,919.50 9120 Machinery and Equipment 1,500,000.00 .00 1,500,000.00 3,288.88 .00 136,167.87 1,363,832.13 9 413,836.25 9125 Vehicles 93,000.00 .00 93,000.00 .00 32,749.00 .00 60,251.00 35 .00 Division 91 - Capital Totals $7,792,000.00 $0.00 $7,792,000.00 $95,347.16 $32,749.00 $568,361.66 $7,190,889.34 8%$4,549,266.59 Division 92 - Bonds 9200.032 2015 Refunding-2008 Bond (Principal)700,000.00 .00 700,000.00 .00 .00 .00 700,000.00 0 645,000.00 9200.033 2015 Refunding-2008 Bond (Interest)450,750.00 .00 450,750.00 .00 .00 .00 450,750.00 0 477,350.00 9201.001 IEPA Loan (Principal)165,465.00 .00 165,465.00 .00 .00 82,474.65 82,990.35 50 163,415.70 9201.002 IEPA Loan (Interest)22,542.00 .00 22,542.00 .00 .00 11,528.90 11,013.10 51 23,825.39 9299 Contra Debt Expense .00 .00 .00 .00 .00 .00 .00 +++(808,415.70) Division 92 - Bonds Totals $1,338,757.00 $0.00 $1,338,757.00 $0.00 $0.00 $94,003.55 $1,244,753.45 7%$501,175.39 Unit 12 - Utility Expansion Totals $9,130,757.00 $0.00 $9,130,757.00 $95,347.16 $32,749.00 $662,365.21 $8,435,642.79 8%$5,050,441.98 EXPENSE TOTALS $23,447,790.00 $0.00 $23,447,790.00 $1,346,053.04 $32,749.00 $5,363,358.65 $18,051,682.35 23%$19,475,158.38 Fund 02 - Water and Sewer Fund Totals REVENUE TOTALS 23,554,500.00 .00 23,554,500.00 2,539,289.92 .00 11,963,114.27 11,591,385.73 51%25,709,378.96 EXPENSE TOTALS 23,447,790.00 .00 23,447,790.00 1,346,053.04 32,749.00 5,363,358.65 18,051,682.35 23%19,475,158.38 Fund 02 - Water and Sewer Fund Totals $106,710.00 $0.00 $106,710.00 $1,193,236.88 ($32,749.00)$6,599,755.62 ($6,460,296.62)$6,234,220.58 Fund 03 - Capital Replacement Fund REVENUE 0800.800 Interest Income 25,000.00 .00 25,000.00 11.77 .00 2,308.47 22,691.53 9 17,098.23 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 18 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 67 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 03 - Capital Replacement Fund REVENUE 0800.827 Unrealized Gain/Loss .00 .00 .00 .00 .00 (3,231.50)3,231.50 +++(6,703.99) REVENUE TOTALS $25,000.00 $0.00 $25,000.00 $11.77 $0.00 ($923.03)$25,923.03 -4%$10,394.24 Fund 03 - Capital Replacement Fund Totals REVENUE TOTALS 25,000.00 .00 25,000.00 11.77 .00 (923.03)25,923.03 -4%10,394.24 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++.00 Fund 03 - Capital Replacement Fund Totals $25,000.00 $0.00 $25,000.00 $11.77 $0.00 ($923.03)$25,923.03 $10,394.24 Fund 04 - Motor Fuel Tax REVENUE 0450.457 MFT Entitlements 1,500,000.00 .00 1,500,000.00 142,816.04 .00 667,111.73 832,888.27 44 1,655,228.47 0700.650 Grant Revenue 870,000.00 .00 870,000.00 .00 .00 434,757.27 435,242.73 50 1,304,271.81 0800.800 Interest Income 20,000.00 .00 20,000.00 66.01 .00 435.71 19,564.29 2 8,601.03 REVENUE TOTALS $2,390,000.00 $0.00 $2,390,000.00 $142,882.05 $0.00 $1,102,304.71 $1,287,695.29 46%$2,968,101.31 EXPENSE Unit 00 - Non-Departmental Division 91 - Capital 9150 Street Improvements 2,000,000.00 .00 2,000,000.00 11,784.18 .00 1,634,297.54 365,702.46 82 2,122,092.39 Division 91 - Capital Totals $2,000,000.00 $0.00 $2,000,000.00 $11,784.18 $0.00 $1,634,297.54 $365,702.46 82%$2,122,092.39 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 $2,150,000.00 $0.00 $2,150,000.00 $11,784.18 $0.00 $1,634,297.54 $515,702.46 76%$2,122,092.39 EXPENSE TOTALS $2,150,000.00 $0.00 $2,150,000.00 $11,784.18 $0.00 $1,634,297.54 $515,702.46 76%$2,122,092.39 Fund 04 - Motor Fuel Tax Totals REVENUE TOTALS 2,390,000.00 .00 2,390,000.00 142,882.05 .00 1,102,304.71 1,287,695.29 46%2,968,101.31 EXPENSE TOTALS 2,150,000.00 .00 2,150,000.00 11,784.18 .00 1,634,297.54 515,702.46 76%2,122,092.39 Fund 04 - Motor Fuel Tax Totals $240,000.00 $0.00 $240,000.00 $131,097.87 $0.00 ($531,992.83)$771,992.83 $846,008.92 Fund 05 - Bond and Interest Fund REVENUE 0800.800 Interest Income 3,000.00 .00 3,000.00 .00 .00 .00 3,000.00 0 1,276.32 0950.970 Refunding Bonds Issued .00 .00 .00 2,385,000.00 .00 2,385,000.00 (2,385,000.00)+++2,790,000.00 0999.902 Transfer From Water and Sewer 935,749.00 .00 935,749.00 .00 .00 467,874.50 467,874.50 50 983,800.00 0999.911 Transfer From Capital 2,060,600.00 .00 2,060,600.00 .00 .00 1,030,300.00 1,030,300.00 50 2,025,793.00 REVENUE TOTALS $2,999,349.00 $0.00 $2,999,349.00 $2,385,000.00 $0.00 $3,883,174.50 ($883,825.50)129%$5,800,869.32 EXPENSE Unit 00 - Non-Departmental Division 92 - Bonds 9200.026 2010 Bond (Principal).00 .00 .00 .00 .00 .00 .00 +++840,000.00 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 19 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 68 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 EXPENSE Unit 00 - Non-Departmental Division 92 - Bonds 9200.027 2010 Bond (Interest).00 .00 .00 .00 .00 .00 .00 +++143,800.00 9200.028 2012 Refunding Bond (Principal)735,000.00 .00 735,000.00 .00 .00 .00 735,000.00 0 715,000.00 9200.029 2012 Refunding Bond (Interest)92,700.00 .00 92,700.00 35,325.00 .00 81,675.00 11,025.00 88 114,150.00 9200.030 2014 Refunding- 2007 Bond (Principal)1,025,000.00 .00 1,025,000.00 .00 .00 .00 1,025,000.00 0 965,000.00 9200.031 2014 Refunding- 2007 Bond (Interest)207,900.00 .00 207,900.00 .00 .00 103,950.00 103,950.00 50 236,850.00 9200.034 2020 Refunding-2010 Bond (Principal)910,000.00 .00 910,000.00 .00 .00 .00 910,000.00 0 .00 9200.035 2020 Refunding-2010 Bond (Interest)25,749.00 .00 25,749.00 .00 .00 15,286.88 10,462.12 59 .00 9200.201 Payment to Escrow Agent .00 .00 .00 2,355,000.00 .00 2,355,000.00 (2,355,000.00)+++2,754,482.73 9306 Bond Issuance Costs .00 .00 .00 28,400.00 .00 28,400.00 (28,400.00)+++33,300.00 Division 92 - Bonds Totals $2,996,349.00 $0.00 $2,996,349.00 $2,418,725.00 $0.00 $2,584,311.88 $412,037.12 86%$5,802,582.73 Unit 00 - Non-Departmental Totals $2,996,349.00 $0.00 $2,996,349.00 $2,418,725.00 $0.00 $2,584,311.88 $412,037.12 86%$5,802,582.73 EXPENSE TOTALS $2,996,349.00 $0.00 $2,996,349.00 $2,418,725.00 $0.00 $2,584,311.88 $412,037.12 86%$5,802,582.73 Fund 05 - Bond and Interest Fund Totals REVENUE TOTALS 2,999,349.00 .00 2,999,349.00 2,385,000.00 .00 3,883,174.50 (883,825.50)129%5,800,869.32 EXPENSE TOTALS 2,996,349.00 .00 2,996,349.00 2,418,725.00 .00 2,584,311.88 412,037.12 86%5,802,582.73 Fund 05 - Bond and Interest Fund Totals $3,000.00 $0.00 $3,000.00 ($33,725.00)$0.00 $1,298,862.62 ($1,295,862.62)($1,713.41) Fund 07 - Tort Immunity Fund REVENUE 0400.401 Property Tax Revenue 350,000.00 .00 350,000.00 46,993.75 .00 233,965.94 116,034.06 67 150,396.75 0800.800 Interest Income 1,000.00 .00 1,000.00 .00 .00 .00 1,000.00 0 484.62 REVENUE TOTALS $351,000.00 $0.00 $351,000.00 $46,993.75 $0.00 $233,965.94 $117,034.06 67%$150,881.37 EXPENSE Unit 00 - Non-Departmental Division 00 - Non-Divisional 8275 Bond-Treasurer 336.00 .00 336.00 .00 .00 .00 336.00 0 336.00 8300 Commercial Umbrella Liability 280,000.00 .00 280,000.00 .00 .00 349,748.00 (69,748.00)125 220,751.00 8310 Workman's Compensation Ins.230,000.00 .00 230,000.00 .00 .00 240,481.00 (10,481.00)105 189,914.00 Division 00 - Non-Divisional Totals $510,336.00 $0.00 $510,336.00 $0.00 $0.00 $590,229.00 ($79,893.00)116%$411,001.00 Unit 00 - Non-Departmental Totals $510,336.00 $0.00 $510,336.00 $0.00 $0.00 $590,229.00 ($79,893.00)116%$411,001.00 EXPENSE TOTALS $510,336.00 $0.00 $510,336.00 $0.00 $0.00 $590,229.00 ($79,893.00)116%$411,001.00 Fund 07 - Tort Immunity Fund Totals REVENUE TOTALS 351,000.00 .00 351,000.00 46,993.75 .00 233,965.94 117,034.06 67%150,881.37 EXPENSE TOTALS 510,336.00 .00 510,336.00 .00 .00 590,229.00 (79,893.00)116%411,001.00 Fund 07 - Tort Immunity Fund Totals ($159,336.00)$0.00 ($159,336.00)$46,993.75 $0.00 ($356,263.06)$196,927.06 ($260,119.63) Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 20 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 69 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 08 - Audit Fund REVENUE 0400.401 Property Tax Revenue 40,000.00 .00 40,000.00 5,411.99 .00 26,987.44 13,012.56 67 30,372.62 0800.800 Interest Income 500.00 .00 500.00 .00 .00 .00 500.00 0 34.08 REVENUE TOTALS $40,500.00 $0.00 $40,500.00 $5,411.99 $0.00 $26,987.44 $13,512.56 67%$30,406.70 EXPENSE Unit 00 - Non-Departmental Division 00 - Non-Divisional 8315 Audit Village 42,000.00 .00 42,000.00 28,000.00 .00 34,500.00 7,500.00 82 40,320.00 Division 00 - Non-Divisional Totals $42,000.00 $0.00 $42,000.00 $28,000.00 $0.00 $34,500.00 $7,500.00 82%$40,320.00 Unit 00 - Non-Departmental Totals $42,000.00 $0.00 $42,000.00 $28,000.00 $0.00 $34,500.00 $7,500.00 82%$40,320.00 EXPENSE TOTALS $42,000.00 $0.00 $42,000.00 $28,000.00 $0.00 $34,500.00 $7,500.00 82%$40,320.00 Fund 08 - Audit Fund Totals REVENUE TOTALS 40,500.00 .00 40,500.00 5,411.99 .00 26,987.44 13,512.56 67%30,406.70 EXPENSE TOTALS 42,000.00 .00 42,000.00 28,000.00 .00 34,500.00 7,500.00 82%40,320.00 Fund 08 - Audit Fund Totals ($1,500.00)$0.00 ($1,500.00)($22,588.01)$0.00 ($7,512.56)$6,012.56 ($9,913.30) Fund 10 - Police Pension Fund REVENUE 0800.800 Interest Income 625,000.00 .00 625,000.00 .00 .00 187,591.96 437,408.04 30 890,572.22 0800.824 Realized Gain/Loss-SawyerFalduto 300,000.00 .00 300,000.00 .00 .00 (9,290.13)309,290.13 -3 580,856.08 0800.829 Unrealized Gain/Loss Sawyer/Fald 200,000.00 .00 200,000.00 .00 .00 1,666,533.54 (1,466,533.54)833 7,324,489.29 0806.000 Other Receipts .00 .00 .00 .00 .00 50.00 (50.00)+++226.31 0818.000 Employee Contributions 650,000.00 .00 650,000.00 .00 .00 205,325.63 444,674.37 32 655,092.13 0819.000 Employer Contributions 1,700,000.00 .00 1,700,000.00 228,075.52 .00 1,135,542.08 564,457.92 67 1,577,460.01 REVENUE TOTALS $3,475,000.00 $0.00 $3,475,000.00 $228,075.52 $0.00 $3,185,753.08 $289,246.92 92%$11,028,696.04 EXPENSE Unit 00 - Non-Departmental Division 00 - Non-Divisional 3000 Travel/Training 5,000.00 .00 5,000.00 770.00 .00 770.00 4,230.00 15 (340.76) 5005 Office Supplies/Postage 500.00 .00 500.00 .00 .00 .00 500.00 0 .00 5015 Dues & Subscriptions 7,500.00 .00 7,500.00 .00 .00 7,278.54 221.46 97 8,213.32 8135 Contractual Services 35,000.00 .00 35,000.00 1,590.00 .00 16,873.49 18,126.51 48 35,946.09 8137 Investment Expense 120,000.00 .00 120,000.00 .00 .00 37,858.00 82,142.00 32 134,947.00 8330 Pension Payments 950,000.00 .00 950,000.00 77,673.25 .00 385,822.57 564,177.43 41 811,860.03 Division 00 - Non-Divisional Totals $1,118,000.00 $0.00 $1,118,000.00 $80,033.25 $0.00 $448,602.60 $669,397.40 40%$990,625.68 Unit 00 - Non-Departmental Totals $1,118,000.00 $0.00 $1,118,000.00 $80,033.25 $0.00 $448,602.60 $669,397.40 40%$990,625.68 EXPENSE TOTALS $1,118,000.00 $0.00 $1,118,000.00 $80,033.25 $0.00 $448,602.60 $669,397.40 40%$990,625.68 Fund 10 - Police Pension Fund Totals REVENUE TOTALS 3,475,000.00 .00 3,475,000.00 228,075.52 .00 3,185,753.08 289,246.92 92%11,028,696.04 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 21 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 70 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 1,118,000.00 .00 1,118,000.00 80,033.25 .00 448,602.60 669,397.40 40%990,625.68 Fund 10 - Police Pension Fund Totals $2,357,000.00 $0.00 $2,357,000.00 $148,042.27 $0.00 $2,737,150.48 ($380,150.48)$10,038,070.36 Fund 11 - Capital Improvement Fund REVENUE 0450.450 Home Rule Sales Tax 4,050,000.00 .00 4,050,000.00 497,584.18 .00 2,239,482.13 1,810,517.87 55 4,229,670.63 0500.502 Utility Tax 2,700,000.00 .00 2,700,000.00 248,499.31 .00 1,130,377.37 1,569,622.63 42 2,802,003.41 0500.503 Local Motor Fuel Tax 500,000.00 .00 500,000.00 54,630.64 .00 257,674.57 242,325.43 52 485,270.81 0570.853 Impact Fee .00 .00 .00 .00 .00 30,516.12 (30,516.12)+++4,000.00 0570.860 Traffic Impact Fee 80,000.00 .00 80,000.00 .00 .00 42,687.50 37,312.50 53 98,687.50 0570.861 Municipal Facilities Fee .00 .00 .00 .00 .00 18,000.00 (18,000.00)+++16,500.00 0570.876 Recapture Fee 8,000.00 .00 8,000.00 .00 .00 11,750.57 (3,750.57)147 21,631.52 0650.670 Impound Fee 30,000.00 .00 30,000.00 2,000.00 .00 12,250.00 17,750.00 41 41,000.00 0650.673 Daily Storage Fee for Impound 3,000.00 .00 3,000.00 .00 .00 360.00 2,640.00 12 3,880.00 0650.675 Red Light Fines 340,000.00 .00 340,000.00 29,400.00 .00 193,100.00 146,900.00 57 344,100.01 0700.100 STP Grant(143rd St)6,300,000.00 .00 6,300,000.00 .00 .00 .00 6,300,000.00 0 829,542.55 0700.650 Grant Revenue 885,000.00 .00 885,000.00 .00 .00 28,467.94 856,532.06 3 196,026.14 0800.800 Interest Income 50,000.00 .00 50,000.00 244.42 .00 6,207.99 43,792.01 12 38,546.63 0800.827 Unrealized Gain/Loss .00 .00 .00 .00 .00 (3,041.88)3,041.88 +++(3,837.99) 0803.000 Sales-Fixed Assets 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 2,828.38 0805.000 Other Reimbursements 1,020,000.00 .00 1,020,000.00 .00 .00 .00 1,020,000.00 0 112,260.16 0806.000 Other Receipts 80,000.00 .00 80,000.00 .00 .00 15,693.03 64,306.97 20 180,992.13 0999.901 Transfer From General .00 .00 .00 .00 .00 .00 .00 +++3,121,257.00 REVENUE TOTALS $16,051,000.00 $0.00 $16,051,000.00 $832,358.55 $0.00 $3,983,525.34 $12,067,474.66 25%$12,524,358.88 EXPENSE Unit 00 - Non-Departmental Division 00 - Non-Divisional 8135 Contractual Services 110,000.00 .00 110,000.00 9,222.15 .00 27,699.26 82,300.74 25 110,706.06 Division 00 - Non-Divisional Totals $110,000.00 $0.00 $110,000.00 $9,222.15 $0.00 $27,699.26 $82,300.74 25%$110,706.06 Division 91 - Capital 8078 Economic Incentive Rebate 250,000.00 .00 250,000.00 .00 .00 .00 250,000.00 0 .00 8140.001 Transportation Plan-Capital 150,000.00 .00 150,000.00 .00 .00 .00 150,000.00 0 .00 8225 Engineering Fees 75,000.00 .00 75,000.00 5,466.30 .00 18,569.06 56,430.94 25 133,649.55 8225.001 Engineering Fees-The Boulevard .00 .00 .00 .00 .00 .00 .00 +++165,514.60 9105 Building Improvements 525,000.00 .00 525,000.00 19,420.69 180,760.00 23,190.69 321,049.31 39 208,863.12 9105.005 Building Improvements-Police .00 .00 .00 .00 .00 40,733.11 (40,733.11)+++521,717.77 9107.002 127th St-Plfd/Naperville Rd 175,000.00 .00 175,000.00 .00 .00 2,461.13 172,538.87 1 43,362.50 9107.004 Rt 30 and 143rd 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 .00 9107.008 Meadow Lane/143rd St. Signal .00 .00 .00 .00 .00 .00 .00 +++4,783.91 9107.009 Rt. 59 and Champion Dr.200,000.00 .00 200,000.00 .00 .00 48,169.18 151,830.82 24 .00 9112 Sidewalk Curb & Bikepath Replace 875,000.00 .00 875,000.00 90.00 .00 1,086.90 873,913.10 0 583,882.00 9120.005 Machinery and Equipment-Police 225,000.00 .00 225,000.00 126,950.25 .00 132,770.25 92,229.75 59 185,637.89 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 22 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 71 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 1,009.97 3,545.00 59,951.47 261,503.53 20 606,106.37 9152.001 Street Lights-Replacement 125,000.00 .00 125,000.00 17,745.00 2,946.35 50,273.55 71,780.10 43 163,451.00 9152.003 PCI Pavement Inspection 100,000.00 .00 100,000.00 .00 .00 .00 100,000.00 0 .00 9152.004 Settler's Park-Campus Refresh .00 .00 .00 .00 .00 .00 .00 +++28,423.40 9152.006 PACE Park-N-Ride .00 .00 .00 .00 .00 .00 .00 +++1,358.03 9152.008 Pond Drainage 40,000.00 .00 40,000.00 .00 .00 .00 40,000.00 0 .00 9155 Bridge Repairs & Reconstruction 510,000.00 .00 510,000.00 25,711.68 .00 124,977.33 385,022.67 25 26,282.68 9156 Storm & Drainage Improvements 40,000.00 .00 40,000.00 .00 .00 .00 40,000.00 0 19,901.46 9164 Pavement Patching 125,000.00 .00 125,000.00 .00 .00 .00 125,000.00 0 280,703.86 9165 Roadway Improvements 2,000,000.00 .00 2,000,000.00 38,326.43 .00 888,592.42 1,111,407.58 44 3,712,791.41 9165.003 Drauden Road Extension .00 .00 .00 .00 .00 1,360.00 (1,360.00)+++.00 9165.009 143rd St. East Extension 9,600,000.00 .00 9,600,000.00 544,446.92 .00 1,352,697.90 8,247,302.10 14 1,223,144.67 9165.019 I-55 Interchange Design 50,000.00 .00 50,000.00 295.48 .00 295.48 49,704.52 1 26,339.58 9165.028 Renwick Corridor 370,000.00 .00 370,000.00 .00 .00 .00 370,000.00 0 200.00 9165.031 Village Green .00 .00 .00 .00 .00 .00 .00 +++1,786,242.40 9165.033 143rd Street-West Extension 7,950,000.00 .00 7,950,000.00 9,895.45 .00 32,688.30 7,917,311.70 0 318,988.96 9180.001 Beautification Improvements 100,000.00 .00 100,000.00 .00 .00 56,847.46 43,152.54 57 .00 Division 91 - Capital Totals $23,860,000.00 $0.00 $23,860,000.00 $789,358.17 $187,251.35 $2,834,664.23 $20,838,084.42 13%$10,041,345.16 Division 99 - Transfers 9905 Transfer to Debt Service 2,060,600.00 .00 2,060,600.00 .00 .00 1,030,300.00 1,030,300.00 50 2,025,793.00 Division 99 - Transfers Totals $2,060,600.00 $0.00 $2,060,600.00 $0.00 $0.00 $1,030,300.00 $1,030,300.00 50%$2,025,793.00 Unit 00 - Non-Departmental Totals $26,030,600.00 $0.00 $26,030,600.00 $798,580.32 $187,251.35 $3,892,663.49 $21,950,685.16 16%$12,177,844.22 EXPENSE TOTALS $26,030,600.00 $0.00 $26,030,600.00 $798,580.32 $187,251.35 $3,892,663.49 $21,950,685.16 16%$12,177,844.22 Fund 11 - Capital Improvement Fund Totals REVENUE TOTALS 16,051,000.00 .00 16,051,000.00 832,358.55 .00 3,983,525.34 12,067,474.66 25%12,524,358.88 EXPENSE TOTALS 26,030,600.00 .00 26,030,600.00 798,580.32 187,251.35 3,892,663.49 21,950,685.16 16%12,177,844.22 Fund 11 - Capital Improvement Fund Totals ($9,979,600.00)$0.00 ($9,979,600.00)$33,778.23 ($187,251.35)$90,861.85 ($9,883,210.50)$346,514.66 Fund 14 - D.A.R.E. Fund REVENUE 0800.800 Interest Income 100.00 .00 100.00 .43 .00 2.31 97.69 2 11.20 0801.840 DARE Contribution 20,000.00 .00 20,000.00 .00 .00 .00 20,000.00 0 .00 REVENUE TOTALS $20,100.00 $0.00 $20,100.00 $0.43 $0.00 $2.31 $20,097.69 0%$11.20 EXPENSE Unit 00 - Non-Departmental Division 00 - Non-Divisional 8245 D.A.R.E. Program 20,000.00 .00 20,000.00 .00 .00 300.00 19,700.00 2 .00 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 23 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 72 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 EXPENSE Unit 00 - Non-Departmental Division 00 - Non-Divisional Totals $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $300.00 $19,700.00 2%$0.00 Unit 00 - Non-Departmental Totals $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $300.00 $19,700.00 2%$0.00 EXPENSE TOTALS $20,000.00 $0.00 $20,000.00 $0.00 $0.00 $300.00 $19,700.00 2%$0.00 Fund 14 - D.A.R.E. Fund Totals REVENUE TOTALS 20,100.00 .00 20,100.00 .43 .00 2.31 20,097.69 0%11.20 EXPENSE TOTALS 20,000.00 .00 20,000.00 .00 .00 300.00 19,700.00 2%.00 Fund 14 - D.A.R.E. Fund Totals $100.00 $0.00 $100.00 $0.43 $0.00 ($297.69)$397.69 $11.20 Fund 17 - Tax Increment Financing-Downtown REVENUE 0400.401 Property Tax Revenue 730,000.00 .00 730,000.00 153,723.22 .00 601,515.81 128,484.19 82 775,316.19 0800.800 Interest Income 5,000.00 .00 5,000.00 .00 .00 .00 5,000.00 0 2,425.25 REVENUE TOTALS $735,000.00 $0.00 $735,000.00 $153,723.22 $0.00 $601,515.81 $133,484.19 82%$777,741.44 EXPENSE Unit 00 - Non-Departmental Division 91 - Capital 8135 Contractual Services 1,000,000.00 .00 1,000,000.00 36,462.27 .00 375,722.71 624,277.29 38 652,977.89 9199 Facade Improvements 40,000.00 .00 40,000.00 .00 .00 .00 40,000.00 0 .00 Division 91 - Capital Totals $1,040,000.00 $0.00 $1,040,000.00 $36,462.27 $0.00 $375,722.71 $664,277.29 36%$652,977.89 Division 99 - Transfers 9901 Transfer to General 50,000.00 .00 50,000.00 .00 .00 .00 50,000.00 0 .00 Division 99 - Transfers Totals $50,000.00 $0.00 $50,000.00 $0.00 $0.00 $0.00 $50,000.00 0%$0.00 Unit 00 - Non-Departmental Totals $1,090,000.00 $0.00 $1,090,000.00 $36,462.27 $0.00 $375,722.71 $714,277.29 34%$652,977.89 EXPENSE TOTALS $1,090,000.00 $0.00 $1,090,000.00 $36,462.27 $0.00 $375,722.71 $714,277.29 34%$652,977.89 Fund 17 - Tax Increment Financing-Downtown Totals REVENUE TOTALS 735,000.00 .00 735,000.00 153,723.22 .00 601,515.81 133,484.19 82%777,741.44 EXPENSE TOTALS 1,090,000.00 .00 1,090,000.00 36,462.27 .00 375,722.71 714,277.29 34%652,977.89 Fund 17 - Tax Increment Financing-Downtown Totals ($355,000.00)$0.00 ($355,000.00)$117,260.95 $0.00 $225,793.10 ($580,793.10)$124,763.55 Fund 18 - Tax Increment Financing-Rt 30 REVENUE 0400.401 Property Tax Revenue 15,000.00 .00 15,000.00 37,186.55 .00 99,078.29 (84,078.29)661 11,723.33 0800.800 Interest Income 50.00 .00 50.00 .00 .00 .00 50.00 0 15.35 REVENUE TOTALS $15,050.00 $0.00 $15,050.00 $37,186.55 $0.00 $99,078.29 ($84,028.29)658%$11,738.68 EXPENSE Unit 00 - Non-Departmental Division 00 - Non-Divisional 8077 Property Tax Rebate 7,500.00 .00 7,500.00 5,957.31 .00 5,957.31 1,542.69 79 5,996.92 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 24 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 73 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 18 - Tax Increment Financing-Rt 30 EXPENSE Unit 00 - Non-Departmental Division 00 - Non-Divisional Totals $7,500.00 $0.00 $7,500.00 $5,957.31 $0.00 $5,957.31 $1,542.69 79%$5,996.92 Unit 00 - Non-Departmental Totals $7,500.00 $0.00 $7,500.00 $5,957.31 $0.00 $5,957.31 $1,542.69 79%$5,996.92 EXPENSE TOTALS $7,500.00 $0.00 $7,500.00 $5,957.31 $0.00 $5,957.31 $1,542.69 79%$5,996.92 Fund 18 - Tax Increment Financing-Rt 30 Totals REVENUE TOTALS 15,050.00 .00 15,050.00 37,186.55 .00 99,078.29 (84,028.29)658%11,738.68 EXPENSE TOTALS 7,500.00 .00 7,500.00 5,957.31 .00 5,957.31 1,542.69 79%5,996.92 Fund 18 - Tax Increment Financing-Rt 30 Totals $7,550.00 $0.00 $7,550.00 $31,229.24 $0.00 $93,120.98 ($85,570.98)$5,741.76 Fund 26 - Sex Offender's Registration Fund REVENUE 0600.606 Sex Offenders Registration .00 .00 .00 .00 .00 220.00 (220.00)+++730.00 0800.800 Interest Income .00 .00 .00 .00 .00 .00 .00 +++5.83 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $220.00 ($220.00)+++$735.83 EXPENSE Unit 00 - Non-Departmental Division 00 - Non-Divisional 9290 Sex Offender's Registration Fee .00 .00 .00 .00 .00 90.00 (90.00)+++430.00 Division 00 - Non-Divisional Totals $0.00 $0.00 $0.00 $0.00 $0.00 $90.00 ($90.00)+++$430.00 Unit 00 - Non-Departmental Totals $0.00 $0.00 $0.00 $0.00 $0.00 $90.00 ($90.00)+++$430.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $90.00 ($90.00)+++$430.00 Fund 26 - Sex Offender's Registration Fund Totals REVENUE TOTALS .00 .00 .00 .00 .00 220.00 (220.00)+++735.83 EXPENSE TOTALS .00 .00 .00 .00 .00 90.00 (90.00)+++430.00 Fund 26 - Sex Offender's Registration Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 $130.00 ($130.00)$305.83 Fund 27 - Alcohol Enforcement Fund REVENUE 0600.610 Alcohol Fines 15,000.00 .00 15,000.00 1,050.00 .00 7,781.00 7,219.00 52 15,857.50 0800.800 Interest Income 500.00 .00 500.00 .00 .00 .00 500.00 0 70.08 REVENUE TOTALS $15,500.00 $0.00 $15,500.00 $1,050.00 $0.00 $7,781.00 $7,719.00 50%$15,927.58 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 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 25 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 74 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 27 - Alcohol Enforcement Fund Totals REVENUE TOTALS 15,500.00 .00 15,500.00 1,050.00 .00 7,781.00 7,719.00 50%15,927.58 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)$1,050.00 $0.00 $7,781.00 ($17,281.00)($9,072.42) Fund 28 - Drug Enforcement Fund REVENUE 0600.611 Drug Fines .00 .00 .00 838.00 .00 988.00 (988.00)+++700.00 0800.800 Interest Income .00 .00 .00 .00 .00 .00 .00 +++80.05 REVENUE TOTALS $0.00 $0.00 $0.00 $838.00 $0.00 $988.00 ($988.00)+++$780.05 Fund 28 - Drug Enforcement Fund Totals REVENUE TOTALS .00 .00 .00 838.00 .00 988.00 (988.00)+++780.05 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++.00 Fund 28 - Drug Enforcement Fund Totals $0.00 $0.00 $0.00 $838.00 $0.00 $988.00 ($988.00)$780.05 Fund 29 - Police Vehicle Replacement Fund REVENUE 0600.612 Vehicle Replacement-Will .00 .00 .00 40.00 .00 200.00 (200.00)+++1,365.00 0800.800 Interest Income .00 .00 .00 .00 .00 .00 .00 +++379.93 REVENUE TOTALS $0.00 $0.00 $0.00 $40.00 $0.00 $200.00 ($200.00)+++$1,744.93 EXPENSE Unit 00 - Non-Departmental Division 91 - Capital 9120 Machinery and Equipment .00 .00 .00 .00 .00 .00 .00 +++4,239.00 Division 91 - Capital Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,239.00 Unit 00 - Non-Departmental Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,239.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 +++$4,239.00 Fund 29 - Police Vehicle Replacement Fund Totals REVENUE TOTALS .00 .00 .00 40.00 .00 200.00 (200.00)+++1,744.93 EXPENSE TOTALS .00 .00 .00 .00 .00 .00 .00 +++4,239.00 Fund 29 - Police Vehicle Replacement Fund Totals $0.00 $0.00 $0.00 $40.00 $0.00 $200.00 ($200.00)($2,494.07) Fund 40 - PEMA Fund REVENUE 0800.800 Interest Income .00 .00 .00 .00 .00 .00 .00 +++28.83 0801.822 Donation/Contribution .00 .00 .00 .00 .00 2,363.73 (2,363.73)+++2,020.00 REVENUE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $2,363.73 ($2,363.73)+++$2,048.83 EXPENSE Unit 00 - Non-Departmental Division 00 - Non-Divisional 9140 PEMA Fundraising .00 .00 .00 .00 .00 350.00 (350.00)+++.00 Division 00 - Non-Divisional Totals $0.00 $0.00 $0.00 $0.00 $0.00 $350.00 ($350.00)+++$0.00 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 26 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 75 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 40 - PEMA Fund EXPENSE Unit 00 - Non-Departmental Totals $0.00 $0.00 $0.00 $0.00 $0.00 $350.00 ($350.00)+++$0.00 EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $0.00 $350.00 ($350.00)+++$0.00 Fund 40 - PEMA Fund Totals REVENUE TOTALS .00 .00 .00 .00 .00 2,363.73 (2,363.73)+++2,048.83 EXPENSE TOTALS .00 .00 .00 .00 .00 350.00 (350.00)+++.00 Fund 40 - PEMA Fund Totals $0.00 $0.00 $0.00 $0.00 $0.00 $2,013.73 ($2,013.73)$2,048.83 Grand Totals REVENUE TOTALS 79,056,987.00 .00 79,056,987.00 9,247,847.95 .00 41,262,786.51 37,794,200.49 52%90,618,504.24 EXPENSE TOTALS 86,822,563.00 .00 86,822,563.00 6,734,464.53 234,187.86 25,322,818.21 61,265,556.93 29%72,373,343.01 Grand Totals ($7,765,576.00)$0.00 ($7,765,576.00)$2,513,383.42 ($234,187.86)$15,939,968.30 ($23,471,356.44)$18,245,161.23 Run by Colleen Thornton on 10/13/2021 10:00:20 AM Page 27 of 27 Budget Performance Report Fiscal Year to Date 09/30/21 Exclude Rollup Account 76 Current Month YTD YTD Budget - YTD % Used/ Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD $2,874,986.20 $0.00 $16,172,735.12 $13,212,252.88 55%$15,929,569.13 .00 .00 .00 .00 +++.00 601,813.13 10,437.10 2,971,471.09 6,045,136.81 33 2,835,856.82 1,029,153.84 .00 5,548,044.51 8,610,452.49 39 6,190,675.79 6,574.50 3,750.41 17,783.01 121,041.58 15 12,633.15 240,121.72 .00 1,187,058.95 3,139,441.05 27 1,342,556.85 129,843.21 .00 653,977.28 1,044,872.72 38 628,236.60 1,362.76 .00 14,100.19 17,420.81 45 615.15 $2,008,869.16 $14,187.51 $10,392,435.03 $18,978,365.46 35%$11,010,574.36 2,874,986.20 .00 16,172,735.12 13,212,252.88 55%15,929,569.13 2,008,869.16 14,187.51 10,392,435.03 18,978,365.46 35%11,010,574.36 $866,117.04 ($14,187.51)$5,780,300.09 ($5,766,112.58)$4,918,994.77 Grand Totals 2,874,986.20 .00 16,172,735.12 13,212,252.88 55%15,929,569.13 2,008,869.16 14,187.51 10,392,435.03 18,978,365.46 35%11,010,574.36 Grand Totals $866,117.04 ($14,187.51)$5,780,300.09 ($5,766,112.58)$4,918,994.77 EXPENSE TOTALS 29,384,988.00 $0.00 Fund 01 - General Fund Totals $0.00 REVENUE TOTALS 29,384,988.00 Fund 01 - General Fund Totals REVENUE TOTALS 29,384,988.00 EXPENSE TOTALS 29,384,988.00 Unit 50 - Police Commission 31,521.00 EXPENSE TOTALS $29,384,988.00 Unit 07 - PEMA 142,575.00 Unit 08 - Street Department 4,326,500.00 Unit 09 - Community Development 1,698,850.00 Unit 00 - Non-Departmental .00 Unit 04 - Administration/Finance 9,027,045.00 Unit 05 - Police Department 14,158,497.00 Fund 01 - General Fund REVENUE REVENUE TOTALS $29,384,988.00 EXPENSE Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Summary Listing Adopted Organization Budget Run by Traci Pleckham on 10/13/2021 11:19:07 AM Page 1 of 1 77 Current Month YTD Budget - YTD % Used/ Transactions Transactions Transactions Rec'd Prior Year YTD 2021 Actual 2020 Actual 2019 Actual 2018 Actual 969,526.55 4,845,538.10 2,303,241.90 68 6,748,531.17 7,023,861.84 6,302,841.60 5,929,329.66 5,538,792.64 1,178,780.03 6,486,945.55 5,768,054.45 53 4,853,283.38 13,220,143.43 11,556,110.43 10,870,271.65 10,334,450.81 111,824.70 518,884.46 488,915.54 51 335,582.91 972,348.60 1,008,303.57 1,124,341.45 1,106,952.44 139,225.49 988,870.46 399,329.54 71 793,940.43 1,724,514.60 1,460,593.29 1,318,571.88 1,094,101.57 36,945.99 225,454.41 468,545.59 32 277,589.06 524,874.17 678,495.48 611,676.67 641,082.20 421,358.59 2,547,474.63 2,905,725.37 47 2,419,302.76 5,257,179.67 5,173,763.26 4,927,438.90 4,761,506.47 10,240.00 67,759.47 (32,009.47)190 23,282.06 1,932,957.98 65,421.56 147,992.89 56,545.51 624.13 278,663.10 316,336.90 47 297,018.99 572,856.47 601,566.68 658,354.29 676,566.91 6,616.33 6,353.47 35,404.53 15 65,293.15 52,735.64 380,540.01 270,128.03 116,511.95 (155.61)72,744.56 62,755.44 54 82,594.59 174,773.11 142,969.99 409,786.49 712,604.61 .00 134,046.91 270,953.09 33 33,150.63 103,443.37 468,281.18 452,080.03 467,448.39 .00 .00 225,000.00 0 .00 25,000.00 25,000.00 25,000.00 18,000.00 $2,874,986.20 $16,172,735.12 $13,212,252.88 55%$15,929,569.13 $31,584,688.88 $27,863,887.05 $26,744,971.94 $25,524,563.50 $2,874,986.20 $16,172,735.12 $13,212,252.88 $15,929,569.13 $31,584,688.88 $27,863,887.05 $26,744,971.94 $25,524,563.50 Grand Totals $2,874,986.20 $16,172,735.12 $13,212,252.88 $15,929,569.13 $31,584,688.88 $27,863,887.05 $26,744,971.94 $25,524,563.50 Revenue Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Detail Listing Adopted Classification Budget Fund 01 - General Fund REVENUE Property Taxes 7,148,780.00 State of Illinois Taxes 12,255,000.00 Other Taxes 1,007,800.00 Licenses and Permits 1,388,200.00 Fines and Forfeits 694,000.00 Charges for Services 5,453,200.00 Grants 35,750.00 Franchise Fees 595,000.00 Investment Income 41,758.00 Miscellaneous 135,500.00 Intergovernmental 405,000.00 Fund 01 - General Fund Totals $29,384,988.00 $29,384,988.00 Interfund Transfers 225,000.00 REVENUE TOTALS $29,384,988.00 Run by Traci Pleckham on 10/13/2021 11:16:04 AM Page 1 of 1 78 Current Month YTD Budget - YTD % Used/ Account Description Transactions Transactions Transactions Rec'd Prior Year YTD Property Tax Revenue 617,287.46 3,073,135.58 1,445,644.42 68 4,336,597.52 Property Tax Rev-Road & Bridge 50,284.67 268,956.58 111,043.42 71 368,075.37 Property Tax Rev-Police Pension 228,075.52 1,135,542.08 564,457.92 67 1,515,919.84 Property Tax Revenue-IMRF 73,878.90 367,903.86 182,096.14 67 527,938.44 $969,526.55 $4,845,538.10 $2,303,241.90 68%$6,748,531.17 Municipal Sales Tax 737,556.49 3,469,106.20 3,080,893.80 53 2,290,838.45 Illinois Income Tax 310,868.38 2,379,882.38 1,720,117.62 58 1,879,471.18 Replacement Tax .00 33,742.98 21,257.02 61 20,379.17 Replacement Tax-Library .00 (8,871.57)8,871.57 +++.00 Local Use Tax 130,355.16 613,085.56 936,914.44 40 662,594.58 $1,178,780.03 $6,486,945.55 $5,768,054.45 53%$4,853,283.38 Hotel/Motel Tax .00 803.00 (3.00)100 120.00 Amusement Tax 2,547.00 2,655.05 4,344.95 38 13.04 Local Motor Fuel Tax 109,277.70 515,426.41 484,573.59 52 335,449.87 $111,824.70 $518,884.46 $488,915.54 51%$335,582.91 Liquor License 1,883.30 120,933.30 (20,933.30)121 92,578.90 Contractors License 4,950.00 26,150.00 18,850.00 58 23,800.00 Cigarette License .00 5,500.00 500.00 92 5,500.00 Scavenger License .00 50.00 150.00 25 100.00 Business License 1,812.50 3,575.00 36,425.00 9 2,100.00 Building Permit 116,526.49 794,429.12 380,570.88 68 655,858.45 Sign Permit 543.20 1,433.04 3,566.96 29 1,083.08 Special Movement Permit 13,375.00 35,775.00 (20,775.00)238 11,600.00 Solicitors Permit 135.00 1,025.00 975.00 51 1,320.00 $139,225.49 $988,870.46 $399,329.54 71%$793,940.43Licenses and Permits Totals $1,388,200.00 0570.560 2,000.00 0570.555 1,175,000.00 0570.556 5,000.00 0570.557 15,000.00 0550.553 6,000.00 0550.554 200.00 0550.558 40,000.00 Licenses and Permits 0550.551 100,000.00 0550.552 45,000.00 0500.501 7,000.00 0500.503 1,000,000.00 Other Taxes Totals $1,007,800.00 State of Illinois Taxes Totals $12,255,000.00 Other Taxes 0500.500 800.00 0450.453 55,000.00 0450.454 .00 0450.455 1,550,000.00 0450.451 6,550,000.00 0450.452 4,100,000.00 0400.404 550,000.00 Property Taxes Totals $7,148,780.00 State of Illinois Taxes 0400.401 4,518,780.00 0400.402 380,000.00 0400.403 1,700,000.00 Fund 01 - General Fund REVENUE Property Taxes Revenue Budget by Account Classification Report Through 09/30/21 Prior Fiscal Year Activity Included Detail Listing Adopted Account Budget Run by Traci Pleckham on 10/13/2021 11:28:07 AM Page 1 of 3 79 Current Month YTD Budget - YTD % Used/ Account Description Transactions Transactions Transactions Rec'd Prior Year YTD Revenue Budget by Account Classification Report Through 09/30/21 Prior Fiscal Year Activity Included Detail Listing Adopted Account Budget County Court Fines 30,265.99 161,059.87 163,940.13 50 126,907.32 Administrative Fines(P-Tickets)7,205.00 41,200.00 83,800.00 33 47,781.25 Asset Seizure-Non Federal .00 19,694.53 205,305.47 9 89,086.74 Alarm Fees (1,150.00)(950.00)1,950.00 -95 8,400.03 Kendall County Court Fines 325.00 1,985.01 1,014.99 66 1,943.72 Administrative Fines- Late Fee 300.00 2,465.00 6,535.00 27 3,470.00 Asset Seizure-Federal (Dept of Justice Equitable Share) .00 .00 5,000.00 0 .00 Asset Seizure-Federal (U.S. Treasury Equitable Share) .00 .00 1,000.00 0 .00 $36,945.99 $225,454.41 $468,545.59 32%$277,589.06 Garbage Fee 406,459.58 2,430,084.07 2,419,915.93 50 2,331,546.55 Garbage Penalty 4,963.90 10,046.71 14,953.29 40 (2.82) Engineering Services .00 .00 5,000.00 0 .00 Zoning Applications 980.00 8,052.00 6,948.00 54 8,095.00 Accident Report Fees 880.00 3,410.00 1,590.00 68 2,360.00 Copies-Maps & Ordinances 106.75 881.41 1,118.59 44 566.00 Impound Fee 2,000.00 12,250.00 12,750.00 49 16,500.00 Parking Lot Revenue .00 1,946.00 54.00 97 50.00 Tower Rent 1,748.36 17,343.44 28,656.56 38 39,461.08 Rental Income 4,100.00 20,500.00 28,700.00 42 20,500.00 Rental-Community/Multi Room 120.00 280.00 3,720.00 7 .00 Special Detail/OT Reimbursement .00 42,681.00 32,319.00 57 226.95 Water & Sewer Service Charge .00 .00 350,000.00 0 .00 $421,358.59 $2,547,474.63 $2,905,725.37 47%$2,419,302.76 FEMA Grant .00 36,195.60 (36,195.60)+++.00 Grant Revenue .00 .00 .00 +++8,600.00 Bulletproof Vest Grant .00 1,125.00 1,875.00 38 .00 Tobacco Grant .00 .00 2,750.00 0 .00 Traffic Improvement Grant .00 .00 .00 +++.00 Traffic Grant 10,240.00 30,438.87 (438.87)101 14,682.06 $10,240.00 $67,759.47 ($32,009.47)190%$23,282.06Grants Totals $35,750.00 0700.704 3,000.00 0700.650 .00 0700.710 2,750.00 0700.715 .00 0700.717 30,000.00 Charges for Services Totals $5,453,200.00 Grants 0700.005 .00 0650.904 75,000.00 0690.902 350,000.00 0650.654 2,000.00 0650.670 25,000.00 0650.651 15,000.00 0650.825 49,200.00 0650.830 4,000.00 0650.815 2,000.00 0650.818 46,000.00 0640.500 5,000.00 Fines and Forfeits Totals $694,000.00 Charges for Services 0620.655 4,850,000.00 0650.653 5,000.00 0600.632 1,000.00 0600.604 1,000.00 0600.605 3,000.00 0600.607 9,000.00 0620.656 25,000.00 0600.602 125,000.00 0600.603 225,000.00 Fines and Forfeits 0600.630 5,000.00 0600.601 325,000.00 Run by Traci Pleckham on 10/13/2021 11:28:07 AM Page 2 of 3 80 Current Month YTD Budget - YTD % Used/ Account Description Transactions Transactions Transactions Rec'd Prior Year YTD Revenue Budget by Account Classification Report Through 09/30/21 Prior Fiscal Year Activity Included Detail Listing Adopted Account Budget AT&T Franchise Fees 624.13 26,205.84 93,794.16 22 53,759.46 Cable TV-Franchise Fees .00 252,457.26 222,542.74 53 243,259.53 $624.13 $278,663.10 $316,336.90 47%$297,018.99 Interest Income 249.29 26,054.07 15,703.93 62 61,625.14 Realized Gain/Loss On Investment 6,367.04 6,367.04 (6,367.04)+++.00 Unrealized Gain/Loss .00 (24,770.86)24,770.86 +++(4,375.93) Unrealized Gain/Loss IMET .00 (1,296.78)1,296.78 +++8,043.94 $6,616.33 $6,353.47 $35,404.53 15%$65,293.15 Event Sponsorship Program .00 .00 3,000.00 0 .00 Reimbursement Police Training .00 .00 .00 +++1,443.60 Amphitheater Rent .00 .00 500.00 0 .00 Restitution Program .00 .00 .00 +++1,600.00 Donation/Contribution .00 .00 15,000.00 0 1,900.00 Sales-Fixed Assets .00 .00 2,000.00 0 .00 Other Reimbursements (897.26)58,100.18 31,899.82 65 68,479.59 Other Receipts 741.65 14,644.38 10,355.62 59 9,171.40 ($155.61)$72,744.56 $62,755.44 54%$82,594.59 School Liaison Reimbursement .00 128,368.28 266,631.72 32 15,431.58 Park Officer Reimbursement .00 .00 .00 +++.00 HIDTA/Organized Crime Reimb .00 5,678.63 4,321.37 57 17,719.05 $0.00 $134,046.91 $270,953.09 33%$33,150.63 Transfer From MFT .00 .00 150,000.00 0 .00 Transfer From TIF .00 .00 50,000.00 0 .00 Transfer From Alcohol Enforc..00 .00 25,000.00 0 .00 $0.00 $0.00 $225,000.00 0%$0.00 $2,874,986.20 $16,172,735.12 $13,212,252.88 55%$15,929,569.13 $2,874,986.20 $16,172,735.12 $13,212,252.88 $15,929,569.13 Grand Totals $2,874,986.20 $16,172,735.12 $13,212,252.88 $15,929,569.13$29,384,988.00 Interfund Transfers Totals $225,000.00 REVENUE TOTALS $29,384,988.00 0999.927 25,000.00 Interfund Transfers 0999.904 150,000.00 Fund 01 - General Fund Totals $29,384,988.00 Intergovernmental Totals $405,000.00 0860.804 395,000.00 0860.817 .00 0860.819 10,000.00 0999.917 50,000.00 0803.000 2,000.00 0801.822 15,000.00 Miscellaneous Totals $135,500.00 Intergovernmental 0805.000 90,000.00 0806.000 25,000.00 0801.802 500.00 0801.807 .00 Miscellaneous 0801.200 3,000.00 0801.801 .00 0800.827 .00 0800.830 .00 Investment Income Totals $41,758.00 Investment Income 0800.800 41,758.00 0800.826 .00 0750.750 120,000.00 0750.751 475,000.00 Franchise Fees Totals $595,000.00 Franchise Fees Run by Traci Pleckham on 10/13/2021 11:28:07 AM Page 3 of 3 81 Current Month YTD YTD Budget - YTD % Used/ Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD .00 .00 .00 .00 +++.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 375,994.80 .00 1,498,404.00 2,981,596.00 33 1,434,649.44 12,806.21 .00 71,327.40 823,902.60 8 113,065.99 80,549.05 .00 522,172.47 759,912.53 41 492,049.18 15,208.79 .00 77,196.39 123,803.61 38 70,332.75 11,543.44 .00 55,745.65 118,854.35 32 61,697.01 23,551.97 .00 121,336.85 197,763.15 38 117,122.17 47,944.84 10,437.10 424,375.56 725,707.34 37 358,464.81 34,214.03 .00 200,912.77 313,597.23 39 188,475.47 .00 .00 .00 .00 +++.00 .00 .00 .00 .00 +++.00 $601,813.13 $10,437.10 $2,971,471.09 $6,045,136.81 33%$2,835,856.82 42,799.00 .00 230,442.78 423,646.22 35 249,382.89 670,222.94 .00 3,604,422.46 4,698,717.54 43 4,070,391.54 186,640.89 .00 1,013,751.80 1,952,930.20 34 1,042,704.58 .00 .00 .00 .00 +++9,397.88 106.35 .00 31,747.35 193,252.65 14 33,940.60 9,007.55 .00 25,980.44 9,019.56 74 .00 118,112.81 .00 627,208.04 1,227,377.96 34 711,284.27 .00 .00 .00 .00 +++8,783.66 2,026.01 .00 12,003.51 95,996.49 11 59,003.45 238.29 .00 2,488.13 9,511.87 21 5,786.92 $1,029,153.84 $0.00 $5,548,044.51 $8,610,452.49 39%$6,190,675.79 6,574.50 3,750.41 17,783.01 121,041.58 15 12,633.15 $6,574.50 $3,750.41 $17,783.01 $121,041.58 15%$12,633.15Unit 07 - PEMA Totals $142,575.00 Unit 05 - Police Department Totals $14,158,497.00 Unit 07 - PEMA Division 07 - PEMA Program 142,575.00 Division 57 - Court Services .00 Division 91 - Capital 108,000.00 Division 93 - Contingencies 12,000.00 Division 54 - Seizure/Forfeiture 225,000.00 Division 55 - Police Special Activities 35,000.00 Division 56 - Police Support Services 1,854,586.00 Division 51 - Police Patrol 8,303,140.00 Division 52 - Police Administration 2,966,682.00 Division 53 - Police Records .00 Unit 04 - Administration/Finance Totals $9,027,045.00 Unit 05 - Police Department Division 02 - Administration Program 654,089.00 Division 09 - Legal Program 514,510.00 Division 93 - Contingencies .00 Division 99 - Transfers .00 Division 04 - Facility Management Program 174,600.00 Division 06 - Human Resources Program 319,100.00 Division 08 - IT Program 1,160,520.00 Division 01 - Legislative Program 895,230.00 Division 02 - Administration Program 1,282,085.00 Division 03 - Community Relations Program 201,000.00 Unit 00 - Non-Departmental Totals $0.00 Unit 04 - Administration/Finance Division 00 - Non-Divisional 4,480,000.00 Fund 01 - General Fund EXPENSE Unit 00 - Non-Departmental Division 94 - Contra .00 Expense Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Summary Listing Adopted Organization Budget Run by Traci Pleckham on 10/13/2021 11:21:17 AM Page 1 of 2 82 Current Month YTD YTD Budget - YTD % Used/ Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Expense Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Summary Listing Adopted Organization Budget 49,012.81 .00 246,832.45 405,067.55 38 260,399.94 157,486.90 .00 753,928.87 2,444,671.13 24 904,041.46 .00 .00 .00 .00 +++.00 13,693.81 .00 80,844.42 114,055.58 41 65,179.41 19,928.20 .00 105,453.21 175,646.79 38 112,936.04 $240,121.72 $0.00 $1,187,058.95 $3,139,441.05 27%$1,342,556.85 50,066.34 .00 240,437.51 435,612.49 36 221,994.84 79,776.87 .00 413,539.77 609,260.23 40 406,241.76 .00 .00 .00 .00 +++.00 $129,843.21 $0.00 $653,977.28 $1,044,872.72 38%$628,236.60 1,362.76 .00 14,100.19 17,420.81 45 615.15 $1,362.76 $0.00 $14,100.19 $17,420.81 45%$615.15 $2,008,869.16 $14,187.51 $10,392,435.03 $18,978,365.46 35%$11,010,574.36 $2,008,869.16 $14,187.51 $10,392,435.03 $18,978,365.46 $11,010,574.36 Grand Totals $2,008,869.16 $14,187.51 $10,392,435.03 $18,978,365.46 $11,010,574.36$29,384,988.00 Unit 50 - Police Commission Totals $31,521.00 EXPENSE TOTALS $29,384,988.00 Fund 01 - General Fund Totals $29,384,988.00 Unit 09 - Community Development Totals $1,698,850.00 Unit 50 - Police Commission Division 02 - Administration Program 31,521.00 Division 20 - Planning Program 676,050.00 Division 21 - Building Program 1,022,800.00 Division 24 - Historic Preservation Program .00 Division 63 - Vehicle Maintenance Program 281,100.00 Unit 08 - Street Department Totals $4,326,500.00 Unit 09 - Community Development Division 60 - Street Maintenance Program 3,198,600.00 Division 61 - Snow and Ice Removal Program .00 Division 62 - Forestry Program 194,900.00 Unit 08 - Street Department Division 02 - Administration Program 651,900.00 Run by Traci Pleckham on 10/13/2021 11:21:17 AM Page 2 of 2 83 Current Month YTD YTD Budget - YTD % Used/ Organization Description Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD General Fund,Non-Departmental .00 .00 .00 .00 +++.00 General Fund,Administration/Finance 122,124.87 .00 746,538.75 1,115,961.25 40 696,686.11 General Fund,Police Department 607,828.83 .00 2,980,252.13 5,433,765.87 35 3,282,238.77 General Fund,PEMA .00 .00 .00 .00 +++.00 General Fund,Street Department 123,471.66 .00 625,235.70 1,025,764.30 38 665,132.03 General Fund,Community Development 88,092.80 .00 422,914.37 632,585.63 40 409,371.74 General Fund,Police Commission 64.34 .00 2,404.58 4,095.42 37 125.55 $941,582.50 $0.00 $4,777,345.53 $8,212,172.47 37%$5,053,554.20 General Fund,Administration/Finance 50,220.04 .00 295,677.72 475,402.28 38 260,589.93 General Fund,Police Department 380,259.50 .00 2,009,418.69 2,045,576.31 50 2,387,533.51 General Fund,PEMA .00 .00 .00 4,000.00 0 1,122.41 General Fund,Street Department 51,114.45 .00 281,577.20 451,122.80 38 285,456.44 General Fund,Community Development 37,761.39 .00 212,803.12 301,796.88 41 194,493.54 General Fund,Police Commission 4.92 .00 183.97 1,237.03 13 9.60 $519,360.30 $0.00 $2,799,660.70 $3,279,135.30 46%$3,129,205.43 General Fund,Administration/Finance 468.90 .00 4,367.91 18,937.09 19 3,766.46 General Fund,Police Department 506.64 .00 15,359.69 50,730.31 23 19,576.55 General Fund,PEMA 173.35 .00 2,704.30 5,420.70 33 2,338.63 General Fund,Street Department 2,355.38 .00 14,282.07 229,217.93 6 69,275.23 General Fund,Community Development 122.31 .00 2,108.57 7,891.43 21 2,423.71 $3,626.58 $0.00 $38,822.54 $312,197.46 11%$97,380.58 General Fund,Administration/Finance 4,140.17 .00 37,590.07 115,209.93 25 38,507.40 General Fund,Police Department 26,122.82 .00 125,049.35 205,370.65 38 110,214.58 General Fund,PEMA 3,082.13 .00 5,647.35 24,852.65 19 3,687.62 General Fund,Street Department 5,166.25 .00 29,226.50 474,073.50 6 35,027.32 General Fund,Community Development 2,217.71 .00 11,044.65 21,705.35 34 3,974.78 General Fund,Police Commission 108.50 .00 115.70 2,484.30 4 .00 $40,837.58 $0.00 $208,673.62 $843,696.38 20%$191,411.70 01-09 32,750.00 01-50 2,600.00 Supplies and Commodities Totals $1,052,370.00 01-05 330,420.00 01-07 30,500.00 01-08 503,300.00 Utilities Totals $351,020.00 Supplies and Commodities 01-04 152,800.00 01-07 8,125.00 01-08 243,500.00 01-09 10,000.00 Utilities 01-04 23,305.00 01-05 66,090.00 01-09 514,600.00 01-50 1,421.00 Benefits Totals $6,078,796.00 01-05 4,054,995.00 01-07 4,000.00 01-08 732,700.00 Salaries and Wages Totals $12,989,518.00 Benefits 01-04 771,080.00 01-08 1,651,000.00 01-09 1,055,500.00 01-50 6,500.00 01-04 1,862,500.00 01-05 8,414,018.00 01-07 .00 EXPENSE Salaries and Wages 01-00 .00 Expense Budget Cross Organization Report by Account Classification Through 09/30/21 Prior Fiscal Year Activity Included Adopted Organization Budget Run by Traci Pleckham on 10/13/2021 11:29:56 AM Page 1 of 2 84 Current Month YTD YTD Budget - YTD % Used/ Organization Description Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Expense Budget Cross Organization Report by Account Classification Through 09/30/21 Prior Fiscal Year Activity Included Adopted Organization Budget General Fund,Administration/Finance 414,189.09 6,250.00 1,843,813.92 3,528,796.08 34 1,734,428.09 General Fund,Police Department 12,171.75 .00 403,473.01 759,500.99 35 323,422.01 General Fund,PEMA 3,319.02 1,451.41 9,380.38 79,118.21 12 5,083.12 General Fund,Street Department 58,013.98 .00 236,737.48 959,262.52 20 287,665.83 General Fund,Community Development 1,649.00 .00 5,106.57 80,893.43 6 17,972.83 General Fund,Police Commission 1,185.00 .00 11,395.94 9,604.06 54 480.00 $490,527.84 $7,701.41 $2,509,907.30 $5,417,175.29 32%$2,369,051.88 General Fund,Administration/Finance 10,670.06 4,187.10 43,482.72 790,830.18 6 101,878.83 General Fund,Police Department 2,264.30 .00 14,491.64 115,508.36 11 67,690.37 General Fund,PEMA .00 2,299.00 50.98 7,650.02 23 401.37 General Fund,Street Department .00 .00 .00 .00 +++.00 General Fund,Community Development .00 .00 .00 .00 +++.00 General Fund,Police Commission .00 .00 .00 .00 +++.00 $12,934.36 $6,486.10 $58,025.34 $913,988.56 7%$169,970.57 $2,008,869.16 $14,187.51 $10,392,435.03 $18,978,365.46 35%$11,010,574.36 Grand Totals $2,008,869.16 $14,187.51 $10,392,435.03 $18,978,365.46 $11,010,574.36$29,384,988.00 Other Totals $978,500.00 EXPENSE TOTALS $29,384,988.00 01-08 .00 01-09 .00 01-50 .00 01-04 838,500.00 01-05 130,000.00 01-07 10,000.00 01-50 21,000.00 Contractual Services Totals $7,934,784.00 Other 01-07 89,950.00 01-08 1,196,000.00 01-09 86,000.00 Contractual Services 01-04 5,378,860.00 01-05 1,162,974.00 Run by Traci Pleckham on 10/13/2021 11:29:56 AM Page 2 of 2 85 Current Month YTD Budget - YTD % Used/ Transactions Transactions Transactions Rec'd Prior Year YTD 2021 Actual 2020 Actual 2019 Actual 2018 Actual 248,754.78 1,119,573.12 680,426.88 62 685,430.59 2,114,518.07 1,801,904.09 1,862,431.48 1,808,979.72 325,406.13 1,566,298.32 (399,298.32)134 1,316,711.50 3,410,305.48 1,593,513.50 1,760,394.50 780,855.53 1,963,283.98 9,262,823.78 8,729,176.22 51 9,118,145.54 19,140,281.55 16,846,437.63 16,729,535.20 15,986,666.84 .00 .00 300,000.00 0 .00 .00 .00 .00 .00 1,845.03 (1,102.28)71,102.28 -2 47,098.21 62,162.54 404,487.95 300,234.95 73,154.67 .00 15,521.33 9,978.67 61 38,852.74 982,111.32 .00 .00 .00 .00 .00 2,200,000.00 0 .00 .00 2,441,470.47 125,445.70 313,764.12 .00 .00 .00 +++.00 .00 .00 .00 .00 $2,539,289.92 $11,963,114.27 $11,591,385.73 51%$11,206,238.58 $25,709,378.96 $23,087,813.64 $20,778,041.83 $18,963,420.88 $2,539,289.92 $11,963,114.27 $11,591,385.73 $11,206,238.58 $25,709,378.96 $23,087,813.64 $20,778,041.83 $18,963,420.88 REVENUE TOTALS $23,554,500.00 Fund 02 - Water and Sewer Fund Totals $23,554,500.00 Miscellaneous 25,500.00 Debt Proceeds 2,200,000.00 Interfund Transfers .00 Charges for Services 17,992,000.00 Grants 300,000.00 Investment Income 70,000.00 Fund 02 - Water and Sewer Fund REVENUE State of Illinois Taxes 1,800,000.00 Licenses and Permits 1,167,000.00 Revenue Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Detail Listing Adopted Classification Budget Run by Traci Pleckham on 10/13/2021 11:14:24 AM Page 1 of 1 86 Current Month YTD YTD Budget - YTD % Used/ Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD 38,697.40 .00 383,506.53 655,030.47 37 334,261.34 1,080,403.57 .00 3,377,134.25 6,723,602.75 33 3,338,414.85 .00 .00 .00 .00 +++.00 .00 .00 .00 .00 +++.00 $1,119,100.97 $0.00 $3,760,640.78 $7,378,633.22 34%$3,672,676.19 27,662.28 .00 336,687.26 688,784.74 33 362,045.55 103,942.63 .00 603,665.40 1,548,621.60 28 754,517.30 .00 .00 .00 .00 +++.00 .00 .00 .00 .00 +++.00 $131,604.91 $0.00 $940,352.66 $2,237,406.34 30%$1,116,562.85 95,347.16 32,749.00 568,361.66 7,190,889.34 8 891,502.38 .00 .00 94,003.55 1,244,753.45 7 94,003.55 .00 .00 .00 .00 +++.00 $95,347.16 $32,749.00 $662,365.21 $8,435,642.79 8%$985,505.93 $1,346,053.04 $32,749.00 $5,363,358.65 $18,051,682.35 23%$5,774,744.97 $1,346,053.04 $32,749.00 $5,363,358.65 $18,051,682.35 $5,774,744.97 Grand Totals $1,346,053.04 $32,749.00 $5,363,358.65 $18,051,682.35 $5,774,744.97$23,447,790.00 EXPENSE TOTALS $23,447,790.00 Fund 02 - Water and Sewer Fund Totals $23,447,790.00 Division 92 - Bonds 1,338,757.00 Division 99 - Transfers .00 Unit 12 - Utility Expansion Totals $9,130,757.00 Unit 11 - Sewer Department Totals $3,177,759.00 Unit 12 - Utility Expansion Division 91 - Capital 7,792,000.00 Division 40 - Sewer Treatment Program 2,152,287.00 Division 91 - Capital .00 Division 93 - Contingencies .00 Unit 10 - Water Department Totals $11,139,274.00 Unit 11 - Sewer Department Division 02 - Administration Program 1,025,472.00 Division 30 - Water Distribution Program 10,100,737.00 Division 91 - Capital .00 Division 93 - Contingencies .00 Fund 02 - Water and Sewer Fund EXPENSE Unit 10 - Water Department Division 02 - Administration Program 1,038,537.00 Expense Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Summary Listing Adopted Organization Budget Run by Traci Pleckham on 10/13/2021 11:23:20 AM Page 1 of 1 87 Current Month YTD YTD Budget - YTD % Used/ Organization Description Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Water and Sewer Fund,Water Department,Administration Program 16,640.10 .00 88,297.47 159,702.53 36 88,543.07 Water and Sewer Fund,Water Department,Water Distribution Program 33,280.82 .00 163,765.24 280,734.76 37 173,965.15 Water and Sewer Fund,Sewer Department,Administration Program 16,109.05 .00 88,501.78 162,748.22 35 88,767.35 Water and Sewer Fund,Sewer Department,Sewer Treatment Program 27,544.49 .00 167,604.46 316,645.54 35 181,440.75 $93,574.46 $0.00 $508,168.95 $919,831.05 36%$532,716.32 Water and Sewer Fund,Water Department,Administration Program 6,973.35 .00 41,554.97 79,045.03 34 39,314.69 Water and Sewer Fund,Water Department,Water Distribution Program 11,507.71 .00 65,799.67 115,500.33 36 70,149.20 Water and Sewer Fund,Sewer Department,Administration Program 6,272.85 .00 40,324.38 87,660.62 32 37,594.34 Water and Sewer Fund,Sewer Department,Sewer Treatment Program 9,203.66 .00 63,483.88 125,116.12 34 64,352.33 $33,957.57 $0.00 $211,162.90 $407,322.10 34%$211,410.56 Water and Sewer Fund,Water Department,Administration Program .00 .00 1,429.29 10,570.71 12 5,039.97 Water and Sewer Fund,Water Department,Water Distribution Program 14,000.20 .00 51,204.61 92,295.39 36 57,919.35 Water and Sewer Fund,Sewer Department,Administration Program .00 .00 932.45 15,567.55 6 7,323.39 Water and Sewer Fund,Sewer Department,Sewer Treatment Program 39,410.44 .00 170,282.44 374,717.56 31 195,866.48 $53,410.64 $0.00 $223,848.79 $493,151.21 31%$266,149.19 Water and Sewer Fund,Water Department,Administration Program 13,291.41 .00 86,512.65 100,487.35 46 56,756.28 Water and Sewer Fund,Water Department,Water Distribution Program 3,699.22 .00 15,907.31 24,592.69 39 17,319.80 Water and Sewer Fund,Sewer Department,Administration Program 3,303.74 .00 73,365.43 33,934.57 68 73,963.40 Water and Sewer Fund,Sewer Department,Sewer Treatment Program 19,971.78 .00 60,903.88 108,596.12 36 60,175.40 $40,266.15 $0.00 $236,689.27 $267,610.73 47%$208,214.88 Water and Sewer Fund,Water Department,Administration Program 1,792.54 .00 48,743.53 13,256.47 79 21,632.33 Water and Sewer Fund,Water Department,Water Distribution Program 1,017,915.62 .00 2,963,488.79 6,093,511.21 33 2,896,086.35 Water and Sewer Fund,Sewer Department,Administration Program 1,976.64 .00 16,594.60 96,905.40 15 31,422.07 Water and Sewer Fund,Sewer Department,Sewer Treatment Program 7,812.26 .00 24,422.11 506,577.89 5 129,707.34 Water and Sewer Fund,Utility Expansion ,Capital 38,751.78 .00 80,605.53 1,569,394.47 5 143,950.05 $1,068,248.84 $0.00 $3,133,854.56 $8,279,645.44 27%$3,222,798.14 02-12-91 1,650,000.00 Contractual Services Totals $11,413,500.00 02-10-30 9,057,000.00 02-11-02 113,500.00 02-11-40 531,000.00 Supplies and Commodities Totals $504,300.00 Contractual Services 02-10-02 62,000.00 02-10-30 40,500.00 02-11-02 107,300.00 02-11-40 169,500.00 Utilities Totals $717,000.00 Supplies and Commodities 02-10-02 187,000.00 02-10-30 143,500.00 02-11-02 16,500.00 02-11-40 545,000.00 Benefits Totals $618,485.00 Utilities 02-10-02 12,000.00 02-10-30 181,300.00 02-11-02 127,985.00 02-11-40 188,600.00 Salaries and Wages Totals $1,428,000.00 Benefits 02-10-02 120,600.00 02-10-30 444,500.00 02-11-02 251,250.00 02-11-40 484,250.00 EXPENSE Salaries and Wages 02-10-02 248,000.00 Expense Budget Cross Organization Report by Account Classification Through 09/30/21 Prior Fiscal Year Activity Included Adopted Organization Budget Run by Traci Pleckham on 10/13/2021 11:31:07 AM Page 1 of 2 88 Current Month YTD YTD Budget - YTD % Used/ Organization Description Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Expense Budget Cross Organization Report by Account Classification Through 09/30/21 Prior Fiscal Year Activity Included Adopted Organization Budget Water and Sewer Fund,Water Department,Administration Program .00 .00 116,968.62 291,968.38 29 122,975.00 Water and Sewer Fund,Water Department,Water Distribution Program .00 .00 116,968.63 116,968.37 50 122,975.00 Water and Sewer Fund,Water Department,Capital .00 .00 .00 .00 +++.00 Water and Sewer Fund,Water Department,Contingencies .00 .00 .00 .00 +++.00 Water and Sewer Fund,Sewer Department,Administration Program .00 .00 116,968.62 291,968.38 29 122,975.00 Water and Sewer Fund,Sewer Department,Sewer Treatment Program .00 .00 116,968.63 116,968.37 50 122,975.00 Water and Sewer Fund,Sewer Department,Capital .00 .00 .00 .00 +++.00 Water and Sewer Fund,Sewer Department,Contingencies .00 .00 .00 .00 +++.00 Water and Sewer Fund,Utility Expansion ,Capital 56,595.38 32,749.00 487,756.13 5,621,494.87 8 747,552.33 Water and Sewer Fund,Utility Expansion ,Bonds .00 .00 94,003.55 1,244,753.45 7 94,003.55 Water and Sewer Fund,Utility Expansion ,Transfers .00 .00 .00 .00 +++.00 $56,595.38 $32,749.00 $1,049,634.18 $7,684,121.82 12%$1,333,455.88 $1,346,053.04 $32,749.00 $5,363,358.65 $18,051,682.35 23%$5,774,744.97 Grand Totals $1,346,053.04 $32,749.00 $5,363,358.65 $18,051,682.35 $5,774,744.97 EXPENSE TOTALS $23,447,790.00 $23,447,790.00 02-12-92 1,338,757.00 02-12-99 .00 Other Totals $8,766,505.00 02-11-91 .00 02-11-93 .00 02-12-91 6,142,000.00 02-10-93 .00 02-11-02 408,937.00 02-11-40 233,937.00 02-10-02 408,937.00 02-10-30 233,937.00 02-10-91 .00 Other Run by Traci Pleckham on 10/13/2021 11:31:07 AM Page 2 of 2 89 Current Month YTD Budget - YTD % Used/ Transactions Transactions Transactions Rec'd Prior Year YTD 2021 Actual 2020 Actual 2019 Actual 2018 Actual 497,584.18 2,239,482.13 1,810,517.87 55 1,371,066.87 4,229,670.63 3,604,348.76 3,725,421.72 3,618,502.21 303,129.95 1,388,051.94 1,811,948.06 43 1,296,890.21 3,287,274.22 3,298,561.62 3,553,904.86 2,865,379.99 .00 102,954.19 (14,954.19)117 50,094.09 140,819.02 98,949.15 59,934.50 6,682.06 29,400.00 193,100.00 146,900.00 57 147,300.01 344,100.01 320,551.35 359,600.00 379,000.00 2,000.00 12,610.00 20,390.00 38 18,590.00 44,880.00 29,810.00 36,472.50 27,510.00 .00 28,467.94 7,156,532.06 0 .00 1,025,568.69 258,216.46 195,273.45 202,282.87 244.42 3,166.11 46,833.89 6 21,641.28 34,708.64 316,490.45 283,556.49 137,005.56 .00 15,693.03 1,089,306.97 1 946.92 296,080.67 882,168.33 3,818,643.47 1,438,439.44 .00 .00 .00 +++.00 .00 .00 .00 .00 .00 .00 .00 +++.00 .00 .00 .00 .00 .00 .00 .00 +++.00 3,121,257.00 2,008,012.00 1,859,212.00 532,831.00 $832,358.55 $3,983,525.34 $12,067,474.66 25%$2,906,529.38 $12,524,358.88 $10,817,108.12 $13,892,018.99 $9,207,633.13 $832,358.55 $3,983,525.34 $12,067,474.66 $2,906,529.38 $12,524,358.88 $10,817,108.12 $13,892,018.99 $9,207,633.13 Grand Totals $832,358.55 $3,983,525.34 $12,067,474.66 $2,906,529.38 $12,524,358.88 $10,817,108.12 $13,892,018.99 $9,207,633.13$16,051,000.00 REVENUE TOTALS $16,051,000.00 Fund 11 - Capital Improvement Fund Totals $16,051,000.00 Intergovernmental .00 Debt Proceeds .00 Interfund Transfers .00 Grants 7,185,000.00 Investment Income 50,000.00 Miscellaneous 1,105,000.00 Licenses and Permits 88,000.00 Fines and Forfeits 340,000.00 Charges for Services 33,000.00 Fund 11 - Capital Improvement Fund REVENUE State of Illinois Taxes 4,050,000.00 Other Taxes 3,200,000.00 Revenue Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Detail Listing Adopted Classification Budget Run by Traci Pleckham on 10/13/2021 11:17:50 AM Page 1 of 1 90 Current Month YTD YTD Budget - YTD % Used/ Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD $2,539,289.92 $0.00 $11,963,114.27 $11,591,385.73 51%$11,206,238.58 1,119,100.97 .00 3,760,640.78 7,378,633.22 34 3,672,676.19 131,604.91 .00 940,352.66 2,237,406.34 30 1,116,562.85 95,347.16 32,749.00 662,365.21 8,435,642.79 8 985,505.93 $1,346,053.04 $32,749.00 $5,363,358.65 $18,051,682.35 23%$5,774,744.97 2,539,289.92 .00 11,963,114.27 11,591,385.73 51%11,206,238.58 1,346,053.04 32,749.00 5,363,358.65 18,051,682.35 23%5,774,744.97 $1,193,236.88 ($32,749.00)$6,599,755.62 ($6,460,296.62)$5,431,493.61 $11.77 $0.00 ($923.03)$25,923.03 -4%$9,652.19 .00 .00 .00 .00 +++.00 $0.00 $0.00 $0.00 $0.00 +++$0.00 11.77 .00 (923.03)25,923.03 -4%9,652.19 .00 .00 .00 .00 +++.00 $11.77 $0.00 ($923.03)$25,923.03 $9,652.19 $142,882.05 $0.00 $1,102,304.71 $1,287,695.29 46%$1,508,798.08 11,784.18 .00 1,634,297.54 515,702.46 76 198,542.55 $11,784.18 $0.00 $1,634,297.54 $515,702.46 76%$198,542.55 142,882.05 .00 1,102,304.71 1,287,695.29 46%1,508,798.08 11,784.18 .00 1,634,297.54 515,702.46 76%198,542.55 $131,097.87 $0.00 ($531,992.83)$771,992.83 $1,310,255.53 EXPENSE TOTALS 2,150,000.00 Fund 04 - Motor Fuel Tax Totals $240,000.00 Fund 04 - Motor Fuel Tax Totals REVENUE TOTALS 2,390,000.00 EXPENSE Unit 00 - Non-Departmental 2,150,000.00 EXPENSE TOTALS $2,150,000.00 Fund 03 - Capital Replacement Fund Totals $25,000.00 Fund 04 - Motor Fuel Tax REVENUE REVENUE TOTALS $2,390,000.00 Fund 03 - Capital Replacement Fund Totals REVENUE TOTALS 25,000.00 EXPENSE TOTALS .00 Unit 00 - Non-Departmental .00 EXPENSE TOTALS $0.00 Fund 03 - Capital Replacement Fund REVENUE REVENUE TOTALS $25,000.00 EXPENSE EXPENSE TOTALS 23,447,790.00 Fund 02 - Water and Sewer Fund Totals $106,710.00 EXPENSE TOTALS $23,447,790.00 Fund 02 - Water and Sewer Fund Totals Unit 12 - Utility Expansion 9,130,757.00 Fund 02 - Water and Sewer Fund REVENUE REVENUE TOTALS $23,554,500.00 EXPENSE REVENUE TOTALS 23,554,500.00 Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Summary Listing Adopted Organization Budget Unit 10 - Water Department 11,139,274.00 Unit 11 - Sewer Department 3,177,759.00 Run by Traci Pleckham on 10/13/2021 11:20:06 AM Page 1 of 4 91 Current Month YTD YTD Budget - YTD % Used/ Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Summary Listing Adopted Organization Budget $2,385,000.00 $0.00 $3,883,174.50 ($883,825.50)129%$4,298,349.72 2,418,725.00 .00 2,584,311.88 412,037.12 86 3,090,282.73 $2,418,725.00 $0.00 $2,584,311.88 $412,037.12 86%$3,090,282.73 2,385,000.00 .00 3,883,174.50 (883,825.50)129%4,298,349.72 2,418,725.00 .00 2,584,311.88 412,037.12 86%3,090,282.73 ($33,725.00)$0.00 $1,298,862.62 ($1,295,862.62)$1,208,066.99 $46,993.75 $0.00 $233,965.94 $117,034.06 67%$144,844.26 .00 .00 590,229.00 (79,893.00)116 409,237.00 $0.00 $0.00 $590,229.00 ($79,893.00)116%$409,237.00 46,993.75 .00 233,965.94 117,034.06 67%144,844.26 .00 .00 590,229.00 (79,893.00)116%409,237.00 $46,993.75 $0.00 ($356,263.06)$196,927.06 ($264,392.74) $5,411.99 $0.00 $26,987.44 $13,512.56 67%$29,212.56 28,000.00 .00 34,500.00 7,500.00 82 31,700.00 $28,000.00 $0.00 $34,500.00 $7,500.00 82%$31,700.00 5,411.99 .00 26,987.44 13,512.56 67%29,212.56 28,000.00 .00 34,500.00 7,500.00 82%31,700.00 ($22,588.01)$0.00 ($7,512.56)$6,012.56 ($2,487.44) EXPENSE TOTALS 42,000.00 Fund 08 - Audit Fund Totals ($1,500.00) Fund 08 - Audit Fund Totals REVENUE TOTALS 40,500.00 EXPENSE Unit 00 - Non-Departmental 42,000.00 EXPENSE TOTALS $42,000.00 Fund 07 - Tort Immunity Fund Totals ($159,336.00) Fund 08 - Audit Fund REVENUE REVENUE TOTALS $40,500.00 Fund 07 - Tort Immunity Fund Totals REVENUE TOTALS 351,000.00 EXPENSE TOTALS 510,336.00 Unit 00 - Non-Departmental 510,336.00 EXPENSE TOTALS $510,336.00 Fund 07 - Tort Immunity Fund REVENUE REVENUE TOTALS $351,000.00 EXPENSE REVENUE TOTALS 2,999,349.00 EXPENSE TOTALS 2,996,349.00 Fund 05 - Bond and Interest Fund Totals $3,000.00 EXPENSE TOTALS $2,996,349.00 Fund 05 - Bond and Interest Fund Totals REVENUE REVENUE TOTALS $2,999,349.00 EXPENSE Unit 00 - Non-Departmental 2,996,349.00 Fund 05 - Bond and Interest Fund Run by Traci Pleckham on 10/13/2021 11:20:06 AM Page 2 of 4 92 Current Month YTD YTD Budget - YTD % Used/ Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Summary Listing Adopted Organization Budget $228,075.52 $0.00 $3,185,753.08 $289,246.92 92%$5,446,413.74 80,033.25 .00 448,602.60 669,397.40 40 367,159.96 $80,033.25 $0.00 $448,602.60 $669,397.40 40%$367,159.96 228,075.52 .00 3,185,753.08 289,246.92 92%5,446,413.74 80,033.25 .00 448,602.60 669,397.40 40%367,159.96 $148,042.27 $0.00 $2,737,150.48 ($380,150.48)$5,079,253.78 $832,358.55 $0.00 $3,983,525.34 $12,067,474.66 25%$2,906,529.38 798,580.32 187,251.35 3,892,663.49 21,950,685.16 16 2,583,187.02 $798,580.32 $187,251.35 $3,892,663.49 $21,950,685.16 16%$2,583,187.02 832,358.55 .00 3,983,525.34 12,067,474.66 25%2,906,529.38 798,580.32 187,251.35 3,892,663.49 21,950,685.16 16%2,583,187.02 $33,778.23 ($187,251.35)$90,861.85 ($9,883,210.50)$323,342.36 $0.43 $0.00 $2.31 $20,097.69 0%$7.10 .00 .00 300.00 19,700.00 2 .00 $0.00 $0.00 $300.00 $19,700.00 2%$0.00 .43 .00 2.31 20,097.69 0%7.10 .00 .00 300.00 19,700.00 2%.00 $0.43 $0.00 ($297.69)$397.69 $7.10 EXPENSE TOTALS 20,000.00 Fund 14 - D.A.R.E. Fund Totals $100.00 Fund 14 - D.A.R.E. Fund Totals REVENUE TOTALS 20,100.00 EXPENSE Unit 00 - Non-Departmental 20,000.00 EXPENSE TOTALS $20,000.00 Fund 11 - Capital Improvement Fund Totals ($9,979,600.00) Fund 14 - D.A.R.E. Fund REVENUE REVENUE TOTALS $20,100.00 Fund 11 - Capital Improvement Fund Totals REVENUE TOTALS 16,051,000.00 EXPENSE TOTALS 26,030,600.00 Unit 00 - Non-Departmental 26,030,600.00 EXPENSE TOTALS $26,030,600.00 Fund 11 - Capital Improvement Fund REVENUE REVENUE TOTALS $16,051,000.00 EXPENSE REVENUE TOTALS 3,475,000.00 EXPENSE TOTALS 1,118,000.00 Fund 10 - Police Pension Fund Totals $2,357,000.00 EXPENSE TOTALS $1,118,000.00 Fund 10 - Police Pension Fund Totals REVENUE REVENUE TOTALS $3,475,000.00 EXPENSE Unit 00 - Non-Departmental 1,118,000.00 Fund 10 - Police Pension Fund Run by Traci Pleckham on 10/13/2021 11:20:06 AM Page 3 of 4 93 Current Month YTD YTD Budget - YTD % Used/ Transactions Encumbrances Transactions Transactions Rec'd Prior Year YTD Budget by Organization Report Through 09/30/21 Prior Fiscal Year Activity Included Summary Listing Adopted Organization Budget $153,723.22 $0.00 $601,515.81 $133,484.19 82%$703,195.15 36,462.27 .00 375,722.71 714,277.29 34 55,948.44 $36,462.27 $0.00 $375,722.71 $714,277.29 34%$55,948.44 153,723.22 .00 601,515.81 133,484.19 82%703,195.15 36,462.27 .00 375,722.71 714,277.29 34%55,948.44 $117,260.95 $0.00 $225,793.10 ($580,793.10)$647,246.71 $37,186.55 $0.00 $99,078.29 ($84,028.29)658%$11,730.02 5,957.31 .00 5,957.31 1,542.69 79 .00 $5,957.31 $0.00 $5,957.31 $1,542.69 79%$0.00 37,186.55 .00 99,078.29 (84,028.29)658%11,730.02 5,957.31 .00 5,957.31 1,542.69 79%.00 $31,229.24 $0.00 $93,120.98 ($85,570.98)$11,730.02 $1,050.00 $0.00 $7,781.00 $7,719.00 50%$6,107.06 .00 .00 .00 25,000.00 0 .00 $0.00 $0.00 $0.00 $25,000.00 0%$0.00 1,050.00 .00 7,781.00 7,719.00 50%6,107.06 .00 .00 .00 25,000.00 0%.00 $1,050.00 $0.00 $7,781.00 ($17,281.00)$6,107.06 EXPENSE TOTALS 25,000.00 Fund 27 - Alcohol Enforcement Fund Totals ($9,500.00) Fund 27 - Alcohol Enforcement Fund Totals REVENUE TOTALS 15,500.00 EXPENSE Unit 00 - Non-Departmental 25,000.00 EXPENSE TOTALS $25,000.00 Fund 18 - Tax Increment Financing-Rt 30 Totals $7,550.00 Fund 27 - Alcohol Enforcement Fund REVENUE REVENUE TOTALS $15,500.00 Fund 18 - Tax Increment Financing-Rt 30 Totals REVENUE TOTALS 15,050.00 EXPENSE TOTALS 7,500.00 Unit 00 - Non-Departmental 7,500.00 EXPENSE TOTALS $7,500.00 Fund 18 - Tax Increment Financing-Rt 30 REVENUE REVENUE TOTALS $15,050.00 EXPENSE REVENUE TOTALS 735,000.00 EXPENSE TOTALS 1,090,000.00 Fund 17 - Tax Increment Financing-Downtown Totals ($355,000.00) EXPENSE TOTALS $1,090,000.00 Fund 17 - Tax Increment Financing-Downtown Totals REVENUE REVENUE TOTALS $735,000.00 EXPENSE Unit 00 - Non-Departmental 1,090,000.00 Fund 17 - Tax Increment Financing-Downtown Run by Traci Pleckham on 10/13/2021 11:20:06 AM Page 4 of 4 94 95 VILLAGE OF PLAINFIELD, ILLINOIS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended April 30, 2021 For the Year Ended April 30, 2018 Prepared by the Management Services Department Traci Pleckham, Director Colleen Thornton, Accounting Services Supervisor 96 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 GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS Management’s Discussion and Analysis ...................................................................... MD&A 1-12 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position ................................................................................... 4-5 Statement of Activities ....................................................................................... 6-7 Fund Financial Statements Governmental Funds Balance Sheet................................................................................................. 8-9 Reconciliation of Fund Balances of Governmental Funds to the Governmental Activities in the Statement of Net Position ................... 10 Statement of Revenues, Expenditures, and Changes in Fund Balances ....... 11 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Governmental Activities in the Statement of Activities ...................................................... 12 97 VILLAGE OF PLAINFIELD, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS (Continued) Basic Financial Statements (Continued) Fund Financial Statements (Continued) Proprietary Fund Statement of Net Position .............................................................................. 13-14 Statement of Revenues, Expenses, and Changes in Fund Net Position........ 15 Statement of Cash Flows ............................................................................... 16-17 Fiduciary Funds Statement of Fiduciary Net Position ............................................................. 18 Statement of Changes in Fiduciary Net Position .......................................... 19 Notes to Financial Statements ......................................................................... 20-59 Required Supplementary Information Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund .............................................. 60 Schedule of Employer Contributions Illinois Municipal Retirement Fund ................................................................... 61 Police Pension Fund ........................................................................................... 62 Schedule of Changes in the Employer’s Net Pension Liability and Related Ratios Illinois Municipal Retirement Fund ................................................................... 63-64 Police Pension Fund ........................................................................................... 65-66 Schedule of Changes in the Employer’s Total OPEB Liability and Related Ratios Other Postemployment Benefit Plan .................................................................. 67 Schedule of Investment Returns Police Pension Fund ........................................................................................... 68 Notes to Required Supplementary Information ................................................ 69 98 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 .................................. 70-71 Schedule of Expenditures - Budget and Actual - General Fund ............................. 72-73 Schedule of Detailed Expenditures - Budget and Actual - General Fund .............. 74-83 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 Route 30 TIF Fund ............................................................................................. 96 MAJOR ENTERPRISE FUND Water and Sewer Department Accounts Combining Schedule of Net Position ................................................................. 97-98 Combining Schedule of Revenues, Expenses, and Changes in Net Position ................................................................................... 99 Combining Schedule of Cash Flows .................................................................. 100-101 Schedule of Operating Expenses - Budget and Actual ...................................... 102-104 FIDUCIARY FUND Schedule of Changes in Fiduciary Net Position - Budget and Actual - Police Pension Fund ............................................................. 105 99 VILLAGE OF PLAINFIELD, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) FINANCIAL SECTION (Continued) INDEPENDENT ACCOUNTANT’S REPORT ON MANAGEMENT’S ASSERTION OF COMPLIANCE ................................................................................. 106 STATISTICAL SECTION Financial Trends Net Position by Component ......................................................................................... 107-108 Change in Net Position ................................................................................................. 109-112 Fund Balances of Governmental Funds ....................................................................... 113-114 Changes in Fund Balances of Governmental Funds .................................................... 115-116 Revenue Capacity Assessed Value and Actual Value of Taxable Property .............................................. 117 Property Tax Rates - Direct and Overlapping Governments ....................................... 118 Principal Property Taxpayers ....................................................................................... 119 Property Tax Levies and Collections ........................................................................... 120 Property Tax Assessed Valuations, Rates, and Tax Extensions .................................. 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 ................................................................................................. 133 100 INTRODUCTORY SECTION 101 - i - VILLAGE OFFICIALS PRESIDENT John F. Argoudelis TRUSTEES Harry Benton Patricia T. Kalkanis Tom Ruane Cally J. Larson Kevin M. Calkins Brian Wojowski Traci Pleckham Interim Village Administrator Traci Pleckham Assistant Village Admin. Management Services Director John Konopek Police Chief Allen Persons Public Works Director Lonnie Spires Building Official Jonathan Proulx Planning Director Michelle Gibas Village Clerk - i -102 Citizens of the Village Mayor and Board of Trustees Village Administrator Management Services Department Community Relations Police Department Public Works Department Planning Department Building Department Assistant Village Administrator/ Management Services Director Village Clerk Village Attorney Village of Plainfield Organizational Chart - ii -103 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to Village of Plainfield Illinois For its Comprehensive Annual Financial Report For the Fiscal Year Ended April 30, 2020 Executive Director/CEO - iii -104 105 - v - 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 150 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 increased 17.9% in comparison to the previous fiscal year; while state income and use tax improved by 5.8% and 26.8% respectively. Housing development also showed improvement in 2021. During the fiscal year, 307 single family building permits were issued for new construction within the Village. During fiscal year 2020, 220 single family building permits were issued and 169 were issued in 2019. Building permit revenues represented 4.7% of the General Fund revenue for fiscal year 2021 compared to 4.2% in fiscal year 2020. 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 2021 reflected a $3,121,257 transfer from the Village’s General Fund to the Capital Fund, resulting in an ending fund balance of just over $19.1 million. This key financial policy will continue to help the Village position itself for future capital infrastructure needs. Debt ratings indicate the confidence of the rating agency in the Village’s continued financial operati ons 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. 106 - vi - 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 The Village is extremely fortunate to see economic development and infrastructure improvements continue throughout the pandemic. Here are a few of the year’s highlights: • Costco Wholesale opened in November of 2020 as the anchor of the Boulevard Place development. It is one of the largest retail commercial projects built in over a decade in the Village. The store opened to one of the company’s best Midwest openings ever and has surpassed initial sales projections that are closer to “year 5” of the initial projections. • The Village’s award-winning public-private partnership project, the P3 project with Northern Builders Inc., began to take shape with two major development projects. The first is a partnership with Pace Suburban Bus to construct a 250,000 square foot storage and maintenance facility that will allow Pace to eventually expand its services in the region and commuting options to Downtown Chicago. This facility is currently under construction and is expected to be completed during the winter. This project also brought over $2 million in adjacent infrastructure improvement. The second project under construction is a new 65,000 square foot facility for Perlow Steel which is relocating their operations to Plainfield. Overall, these projects will bring nearly 150 new employees to the Village. The Village Board also approved an agreement with Northern Builders whereby they will construct a new facility for the Plainfield Emergency Management Agency (PEMA). • Diageo North America, a global leader in beverage alcohol and Plainfield’s leading private employer, is expanding its footprint in the Village again with a new $80 million facility featuring two high-speed canning lines capable of producing 25 million cases of Ready-to-Drink (RTD) products per year. The facility will sit on a 225,000-square-foot property, employ 50 full-time workers, and include a 500 cans-per- minute (CPM) line and a 1200 CPM line. It is scheduled to be operational by the end of 2021. With this new investment, the Village estimates that Diageo has invested over $500 million in the last 50 years into operations in Plainfield. • The Village continued to see significant residential growth with ongoing construction throughout the fiscal year at the Northpointe, Springbank, Chatham Square, and Creekside Crossing subdivisions. Additionally, construction continued on major multi-family projects like Sixteen30 and Legacy Apartments at Grande Park. • The final stage of the multi-year Village Green project was completed which included the full reconstruction of the roadway and related right-of-way assets. Sidewalks were reconstructed to a standardized 5’ width, ADA curb ramps installed, and decorative street light installation were completed throughout the project limits. 107 - vii - 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 for the fiscal year that ended April 30, 2020. This was the seventh 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 Annual Report. The report must also satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of only one year. We believe that our current Comprehensive Annual Financial Report 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, Traci Pleckham Interim Village Administrator Management Services Director 108 FINANCIAL SECTION 109 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, 2021 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 maint enance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America 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 polic ies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. - 1 -110 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, 2021 and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis 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 m anagement 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 sta tements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Village’s basic financial statements. The introductory section, combining and individual fund financial statements and schedules , and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additiona l procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. - 2 -111 The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 4, 2021, 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 describe the scope of our testing of intern al 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 October 4, 2021 - 3 -112 GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS 113 (See independent auditor's report) MD&A 1 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS APRIL 30, 2021 _____________________________________________________________________________________________ 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, 2021. 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, 2021 equaled $329,747,496, an increase of $5,964,351 or 1.8% over the April 30, 2020 net position. Governmental Activities recognized a decrease in net position of $280,262. The Business-Type activities recognized an increase of $6,244,613 in net position. • Total revenues (including transfers) of all governmental activities increased by $880,524, or 1.9%. Total expenses decreased by $90,198 or 0.2% as compared to fiscal year 2020. • Total revenues of all business-type activity programs increased by $2,554,327, or 11.5%, while the total expenses increased by $1,422,423, or 8.3% as compared to fiscal year 2020. • Governmental Funds reported combined ending fund balances of $38,409,299, an increase of $1,962,477 over the prior fiscal year. o Total fund balance for the General Fund was $13,272,425, an increase of $922,749 over fiscal year 2020. This represents 49% of General Fund expenditures. $10,877,698 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 $19,106,071, an increase of $344,021 over fiscal year 2020. 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 Villag e’s Capital Fund. Consistent with the Village’s Financial Policies, fiscal year 2021 reflected a $3,121,257 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 imp roving. 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. 114 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 specif ic 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 94-101 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 p resented as part of the Government-Wide Statements. Notes to the Financial Statements The notes provide additional information that is essential to obtaining a full understanding of the data provided in the government-wide and fund financial statements. Notes to the Financial Statements can be found on pages 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 69-134 of this report. 115 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 $323,783,145 as of April 30, 2020 and $329,747,496 for April 30, 2021. In comparison, this amount reflects an increase of $5,964,351 in total net position. For more detailed information see the Statement of Net Position (page 6). The following table reflects the condensed Statement of Net Position: The largest portion of the Village’s total net position (87%) 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 (2.6%) represents resources that are subject to restrictions on how they may be used. The remaining balance of unrestricted net position of $35,173,056 may be used to meet the Village’s ongoing obligations. Of this amount, $15,737,960 represents the governmental activities portion and $19,435,096 is available for the Village’s business-type activities (water and sewer operations). 2021 2020 2021 2020 2021 2020 Assets Current Assets 57,316,163$ 48,186,277$ 25,297,283$ 20,642,264$ 82,613,446$ 68,828,541$ Capital Assets 204,854,461$ 211,081,712$ 106,353,186$ 104,838,558$ 311,207,647$ 315,920,270$ Total Assets 262,170,624$ 259,267,989$ 131,650,469$ 125,480,822$ 393,821,093$ 384,748,811$ Deferred Outflows of Resources IMRF 640,758$ 861,770$ 132,554$ 177,821$ 773,312$ 1,039,591$ OPEB 927,325$ 569,245$ 26,403$ 19,483$ 953,728$ 588,728$ Police Pension 1,802,242$ 4,111,110$ -$ 1,802,242$ 4,111,110$ Asset retirement obligation -$ 346,354$ 360,677$ 346,354$ 360,677$ Unamortized loss on refundings 909,261$ 1,300,002$ 1,742,690$ 1,834,786$ 2,651,951$ 3,134,788$ Total Assets and Deferred Outflows of Resources 266,450,210$ 266,110,116$ 133,898,470$ 127,873,589$ 400,348,680$ 393,983,705$ Liabilities Current Liabilities 10,655,787$ 4,043,074$ 3,638,886$ 2,825,211$ 14,294,673$ 6,868,285$ Long-Term Liabilities 22,415,231$ 32,882,528$ 15,365,671$ 16,636,028$ 37,780,902$ 49,518,556$ Total Liabilities 33,071,018$ 36,925,602$ 19,004,557$ 19,461,239$ 52,075,575$ 56,386,841$ Deferred Inflows of Resources IMRF 2,137,143$ 955,280$ 437,281$ 195,213$ 2,574,424$ 1,150,493$ OPEB 420,991$ 499,773$ 11,988$ 17,106$ 432,979$ 516,879$ Police Pension 7,142,939$ 4,264,416$ -$ -$ 7,142,939$ 4,264,416$ Deferred property tax 8,375,267$ 7,881,931$ -$ -$ 8,375,267$ 7,881,931$ Total Liabilities and Deferred Inflows of Resources 51,147,358$ 50,527,002$ 19,453,826$ 19,673,558$ 70,601,184$ 70,200,560$ Net Position: Net Investmant in Capital Assets 192,867,595$ 196,692,962$ 93,286,823$ 91,015,742$ 286,154,418$ 287,708,704$ Restricted 6,697,297$ 6,054,100$ 1,722,725$ 2,250,625$ 8,420,022$ 8,304,725$ Unrestricted 15,737,960$ 12,836,052$ 19,435,096$ 14,933,664$ 35,173,056$ 27,769,716$ Total Net Position 215,302,852$ 215,583,114$ 114,444,644$ 108,200,031$ 329,747,496$ 323,783,145$ Governmental Activities Business-Type Activities Total Primary Government Table 1: Statement of Net Position as of April 30, 2021 and April 30, 2020 116 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, 2021 General Fund reflects a positive fund balance of $13,272,425, reflecting an increase of fund balance of $922,749 from the 2020 fiscal year. The 2021 total combined General Fund balance represents 49% of General Fund expenditures. Total General Fund unassigned fund balance represents 40% of General Fund expenditures or $10,877,698. The Village’s Capital Projects fund balance improved its fund balance by $344,021 resulting in a fund balance of $19,106,071 as of April 30, 2021. The Village’s overall combined fund balance is $38,409,299, an increase of $1,962,477 from fiscal year 2020. Changes in Net Position The following table provides detail of the change in the Village’s net position during the year ended April 30, 20 21 compared to the year ended April 30, 2020. 2021 Governmental activities decreased the Village’s net position by $280,262 and business-type activities increased the Village’s net position by $6,244,613. Depreciation was a primary factor of the decrease in net position for the governmental activities. Highway and Streets expenses of $27,078,111 include depreciation expenses of $13,050,974. 2021 2020 2021 2020 2021 2020 Revenues Program Revenues Charges for Services 8,497,079$ 8,600,758$ 19,332,166$ 16,955,783$ 27,829,245$ 25,556,541$ Operating Grants & Contributions 3,777,693$ 1,776,109$ -$ -$ 3,777,693$ 1,776,109$ Capital Grants & Contributions 4,507,614$ 7,461,245$ 929,493$ 2,415,839$ 5,437,107$ 9,877,084$ General Revenues Property Taxes 7,991,671$ 7,589,824$ -$ -$ 7,991,671$ 7,589,824$ Other Taxes 21,709,436$ 19,467,325$ 2,114,518$ 1,801,904$ 23,823,954$ 21,269,229$ Other 131,772$ 842,280$ 3,343,594$ 1,989,118$ 3,475,366$ 2,831,398$ Total Revenues 46,615,265$ 45,737,541$ 25,719,771$ 23,162,644$ 72,335,036$ 68,900,185$ Expenses General Government 6,284,103$ 4,558,737$ -$ -$ 6,284,103$ 4,558,737$ Public Safety 13,967,774$ 14,777,677$ -$ -$ 13,967,774$ 14,777,677$ Highways and Streets 27,078,111$ 28,018,871$ -$ -$ 27,078,111$ 28,018,871$ Interest 549,339$ 614,240$ -$ -$ 549,339$ 614,240$ Water and Sewer -$ 18,491,358$ 17,068,935$ 18,491,358$ 17,068,935$ Total Expenses 47,879,327$ 47,969,525$ 18,491,358$ 17,068,935$ 66,370,685$ 65,038,460$ (1,264,062)$ (2,231,984)$ 7,228,413$ 6,093,709$ 5,964,351$ 3,861,725$ Transfers 983,800$ 981,000$ (983,800)$ (981,000)$ -$ -$ Change in Net Position (280,262)$ (1,250,984)$ 6,244,613$ 5,112,709$ 5,964,351$ 3,861,725$ Net Position May 1 215,583,114$ 216,834,098$ 108,200,031$ 103,087,322$ 323,783,145$ 319,921,420$ Ending Net Position 215,302,852$ 215,583,114$ 114,444,644$ 108,200,031$ 329,747,496$ 323,783,145$ Table 2: Changes in Net Position for the Fiscal Years Ended April 30, 2021 and April 30, 2020 Change in Net Position before Transfers Governmental Activities Business-Type Activities Total Primary Government 117 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 57% of the Village's General Fund and 16% 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 118 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, 2021, revenues (including transfers) from Governmental Activities totaled $47,599,065, an increase of $880,524, or 1.9% from fiscal year 2020. Sales and Use Tax were the Village's largest revenue source at $12,851,676, representing 27% of the total Governmental Activity revenue. Charges for Services were the Village's second largest revenue source at $8,497,079, representing 17.85%. The primary Charges for Services revenues include refuse fees ($4,708,687), building permit revenues ($1,495,052), and franchise fees ($572,856). Property and Replacement Taxes represent $8,052,349 or 16.92% of the total Governmental Activity revenue. Development activity has picked up pace in 2021. During the fiscal year, 307 single family building permits were issued for new construction within the Village. During fiscal year 2020, 220 single family building permits were issued and 169 in 2019. The Village’s property tax revenues increased to $7,991,671 in fiscal year 2021 from $7,589,724 in fiscal year 2020. The Equalized Assessed Valuation (EAV) of the Village increased to $1,465,066,425 in calendar year 2019 from $1,390,180,402 in calendar year 2018, representing $74,886,023 or 5.4%. The Village’s state-shared revenues of sales, income, and use tax increased this fiscal year by $1,667,153. Details of the Village’s portion of State-Shared Taxes are as follows: State-Shared Tax Fiscal Year 2021 Fiscal Year 2020 Increase / (Decrease) Sales Tax 6,812,757$ 5,775,938$ 1,036,819$ State Income Tax 4,537,460$ 4,289,960$ 247,500$ Use Tax 1,809,248$ 1,426,414$ 382,834$ Total 13,159,465$ 11,492,312$ 1,667,153$ 119 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, 2021, expenses from Governmental Activities totaled $47,879,327, an increase of $90,198 over fiscal year 2020. In comparison, expenses from Governmental Activities in fiscal year 2020 increased by $1,588,966. In fiscal year 2019, expenses increased by $1,161,467. For the fiscal year ended April 30, 2021, Highways and Streets represented 56.56% of expenditures or $27,078,111. Included in this figure is depreciation expense of $13,050,974. Some of the Village’s capital expenditures include $7,490,306 for roadway improvements, $795,983 for machinery and equipment for the Police and Public Works Departments, $730,581 for building improvements, and $583,882 for sidewalk and curb installation and replacement. 120 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 $6,244,613 to $114,444,644 (see Table 2 – MD&A page 4). Total revenue for the Village’s business-type activities increased by $2,557,127; to $25,719,771 in fiscal year 2021 from $23,162,644 in fiscal year 2020. Charges for Services revenues for fiscal year end 2021 totaled $19,332,166, an increase of $2,376,383. The increase in the Charges for Services is directly related to increased water use this fiscal year. In fiscal year 2021, the Village pumped an additional 97,499,000 gallons as compared to fiscal year 2020. 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 Expenses from all Business-Type Activities increased by $1,422,423 or 8.3%. Expenses for Lake Michigan water purchase in fiscal year 2021 was $1,093,388 more as compared to 2020, or 12.3% higher. Depreciation expenses for the water and sewer system remained relatively flat, increasing by $147,511 to $3,522,664 for fiscal year 2021. 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, 2021 the Governmental Funds (as presented on page 11) reported a combined fund balance of $38,409,299 which is an increase from the beginning of the year balance of $36,446,822. Of the $1,962,477 overall fund balance increase, the Village’s General Fund increased its fund balance by $922,749 and Capital Fund increased its fund balance by $344,021. Of the $38,409,299 total fund balance, $10,877,698 is unassigned within the Village’s General Fund, indicating availability of use for continuing Village services. Non-spendable, restricted or assigned fund balance of $27,531,601 includes $19,106,071 for capital projects, $4,619,581 for street maintenance, $1,715,319 for healthcare, $1,125,860 for economic development, $601,536 for public safety, and smaller statutory restrictions or assignments 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. General Fund actual revenues were $4,173,585 more than budgeted and expenses were $50,818 less than budgeted. The revenue difference is primarily related to funding received through the Local Coronavirus Urgent Remediation Emergency Support Program ($1,814,016). Additionally, actual state income and use tax revenues ($1,496,708), sales tax revenues ($923,054), and building permit revenues ($545,052) were higher than what was budgeted. Total General Fund revenues increased by $3,701,465 in fiscal year 2021. General Fund expenditures increased by $2,123,441 from the prior year. 121 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 $3,121,257 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 con struction of major capital assets (other than those financed by proprietary funds). The Capital Projects Fund expended approximately $10 million in capital projects in fiscal year 2021 and increased its fund balance by $344,021 resulting in an ending fund balance of $19,106,071. This fund balance will be utilized for future capital projects. Proprietary Funds At April 30, 2021 the Proprietary Funds total net position increased by $6,244,613. This is related to increased customer sales of 13.6% or $2,293,844, additional home rule sales tax revenue of $312,614, and $1,727,908 additional water and sewer connection fees as compared to fiscal year 2020. Capital grants and contributions also consisted of $929,493 in fiscal year 2021. In fiscal year 2020, capital contributions totaled $2,415,839 and $97,847 in fiscal year 2019. The Village’s Water and Sewer Accounts recorde d an operating income of $1,393,946 in fiscal year 2021 (page 97). Fiscal year 2020 reported an operating income of $532,596. CAPITAL ASSETS The Village’s investment in capital assets for its Governmental and Business-Type Activities as of April 30, 2021, amounts to $311,207,647. 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 $4,712,623. The Governmental Activities net capital assets decreased by $6,227,251. The Business-Type Activities net capital assets increased by $1,514,628. Detailed information regarding the change in capital assets is included in Note 4 to the Financial Statements. Original Budget Final Budget Actual Revenues 27,018,062$ 27,018,062$ 31,191,647$ Expenditures 27,245,062$ 27,245,062$ 27,194,244$ Excess of Revenues over Expenditures (227,000)$ (227,000)$ 3,997,403$ Other Financing Sources (Uses)227,000$ 227,000$ (3,074,654)$ Net Changes in Fund Balance -$ -$ 922,749$ Table 3: General Fund Budgetary Highlights 2021 2020 2021 2020 2021 2020 Land and Right of Way 104,668,862$ 103,481,126$ 3,043,544$ 3,043,544$ 107,712,406$ 106,524,670$ Buildings 24,256,865$ 25,143,605$ 10,649,073$ 10,998,035$ 34,905,938$ 36,141,640$ Machinery and Equipment 1,929,749$ 1,673,120$ 1,521,905$ 753,198$ 3,451,654$ 2,426,318$ Water & Sewer System -$ -$ 90,411,539$ 89,869,284$ 90,411,539$ 89,869,284$ Infrastructure 64,495,888$ 72,114,638$ -$ -$ 64,495,888$ 72,114,638$ Construction in progress 9,503,097$ 8,669,223$ 727,125$ 174,497$ 10,230,222$ 8,843,720$ Total Capital Assets 204,854,461$ 211,081,712$ 106,353,186$ 104,838,558$ 311,207,647$ 315,920,270$ Table 4: Total Capital Assets (Net of Depreciation) Governmental Activities Business-Type Activities Total Primary Government 122 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 10 DEBT OUTSTANDING As of April 30, 2021, the Village has three general obligation bond series, one Illinois EPA low interest loan, and one revenue bond series outstanding. At April 30, 2021, $12.43 million in general obligation bonds, $1.84 million in Illinois EPA loans, and $12.2 million in revenue bonds are outstanding. By continuing to monitor bond market conditions, the Village has been able to achieve gross debt service savings of over $3.7 million since 2009 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 me et its ongoing obligations. In December of 2013, the Village refunded the Series 2004 bonds for net present value cash flow savings of approximately $754,000. Upon their review of the refunding, S&P upgraded the Village's AA debt rating to AA+. S&P noted very strong budgetary flexibility and performance, strong management with good financial policies and practices as key factors of the upgrade. S & P also noted, "The stable outlook reflects our view of the Village's strong economy and our anticipation that the Village will maintain very strong budgetary flexibility and liquidity." In July of 2015, Moody’s, as part of their annual review process, noticed positive trends in the Village’s finances. Upon completion of their analysis, Moody’s upgraded the Village’s rating from Aa2 to Aa1. In summary, Moody states that the rating, “reflects the Village’s healthy financial operations and ample reserves supported by strong management and long term fiscal planning”. In Moody’s June 2021 annual review, they continue to highlight the Village’s robust financial position, healthy economy and tax base, negligible debt burden and high quality 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 revenue bond 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 123 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 skyrocke t from about 4,500 in 1990 to 20,673 in 2003 to 44,762 in 2020 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 2020 average unemployment for the Village of Plainfield was 8.1%, which favorably compares to Will County’s rate of 9.5%, the State of Illinois rate of 9.5% and the equal to the national average of 8.1%. As of April 2021, the average unemployment for the Village was 5.3%, which still favorably compares to Will County’s rate of 7.0% and the State of Illinois rate of 7.1%. The national average unemployment rate for April 2021 was 5.7%. Information from the US Census Bureau via the 2000 Census and the 2015-2019 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 2015-2019 2000 2015-2019 2000 2015-2019 2000 2015-2019 Median value of owner- occupied housing units $198,300 $319,500 $154,300 $232,000 $130,800 $194,500 $119,600 $217,500 Plainfield Will County Illinois USA 2000 2015-2019 2000 2015-2019 2000 2015-2019 2000 2015-2019 Median household income $80,799 $130,614 $62,238 $86,961 $46,590 $65,886 $41,994 $62,843 Per the data above, the median value of owner-occupied housing units increased an estimated 61% for the Village within approximately the past 19 years. In addition, the median household income increased by 62% 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 • 2020 - U.S. Census (pending certification) 124 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 2022 fiscal year budget was developed in a prudent and conservative manner. Continued cost containments across all departments enabled the Village to approve a balanced 2022 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. As the fiscal year 2022 budget was adopted, the Village continues to be tasked with serving and responding to the COVID-19 pandemic. The Village continues to manage this ongoing pandemic and is closely monitoring possible revenue or expense setbacks in order to adjust operations and the budget as needed. The budget for fiscal year beginning May 1, 2021 totals $83,601,215, a 16% increase from the previous year. Of this increase, $6,598,000 (57%) is directly related to capital projects, which is funded by grants. The General Fund operating budget totals $29,384,988 resulting in a 6.5% increase over the previous year. The 2022 operating budget anticipates a stable housing market and continues to be conservative in revenue projections, reflecting a slight increase in sales tax given recent additional retailers opening within the Village. The 2022 Capital Fund budget includes over $23 million in projects, including $20.1 million for roadway improvements and maintenance programs. The Village’s Motor Fuel Tax Fund includes an additional $2 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 42%. Sales tax revenue increased by 18% (or $1,036,20) in fiscal year 2021 as compared to fiscal year 2020. Sales tax for the 2022 fiscal year budget reflects a 3.4% decrease as compared to the fiscal year 2021 actual amount. Property tax revenues represent approximately 24% of the overall General Fund revenues. Consistent with Village Board direction, the Village’s tax levy rate has remained unchanged for the past eight years. For the 2020 levy year, the Village of Plainfield’s property tax rate represents 5.6% of a resident’s overall tax bill. Or, for every dollar paid in property taxes by Village residents, 5.6 cents is paid to the Village of Plainfield. The Village's composition is approximately 88% residential with smaller commercial and industrial components. As economic development growth and sustainability is a key component of the Village’s Strategic Plan, the Village will continue to explore economic development opportunities to better assist in diversifying the Village’s tax base. CONTACTING THE VILLAGE'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, customers, investors, and creditors with a general overview of the Village's finances and to demonstrate the Village's accountability for the money it receives. Questions concerning this repo rt or requests for additional financial information should be directed to Traci Pleckham, Assistant Village Administrator/Management Services Director, Village of Plainfield, 24401 West Lockport Street, Plainfield, Illinois 60544. 125 Governmental Business-Type Activities Activities Total ASSETS Cash and investments 36,313,693$ 21,649,413$ 57,963,106$ Receivables (net, where applicable, of allowances for uncollectibles) Property taxes 8,375,267 - 8,375,267 Sales tax 3,574,676 625,794 4,200,470 Utility/telecommunications taxes 280,199 - 280,199 Allotments 130,391 - 130,391 Grants 1,615,071 - 1,615,071 Interest 13,198 2,207 15,405 Other 5,286,386 2,714,334 8,000,720 Prepaid expenses 12,797 - 12,797 Deposits 1,714,485 305,283 2,019,768 Other - 252 252 Capital assets Nondepreciable 114,171,959 3,770,669 117,942,628 Depreciable, net of accumulated depreciation 90,682,502 102,582,517 193,265,019 Total assets 262,170,624 131,650,469 393,821,093 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources - IMRF 640,758 132,554 773,312 Deferred outflows of resources - OPEB 927,325 26,403 953,728 Deferred outflows of resources - Police Pension 1,802,242 - 1,802,242 Asset retirement obligation - 346,354 346,354 Unamortized loss on refundings 909,261 1,742,690 2,651,951 Total deferred outflows of resources 4,279,586 2,248,001 6,527,587 Total assets and deferred outflows of resources 266,450,210 133,898,470 400,348,680 Primary Government VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION April 30, 2021 (This statement is continued on the following page.) - 4 -126 Governmental Business-Type Activities Activities Total LIABILITIES Accounts payable 9,585,448$ 3,346,706$ 12,932,154$ Accrued payroll 225,455 21,213 246,668 Deposits payable 149,493 23,647 173,140 Accrued interest payable 124,190 247,320 371,510 Other accrued liabilities 108,656 - 108,656 Unearned revenue 462,545 - 462,545 Noncurrent liabilities Due within one year 3,709,866 901,312 4,611,178 Due in more than one year 18,705,365 14,464,359 33,169,724 Total liabilities 33,071,018 19,004,557 52,075,575 DEFERRED INFLOWS OF RESOURCES Deferred inflows of resources - IMRF 2,137,143 437,281 2,574,424 Deferred inflows of resources - OPEB 420,991 11,988 432,979 Deferred inflows of resources - Police Pension 7,142,939 - 7,142,939 Deferred property tax 8,375,267 - 8,375,267 Total deferred inflows of resources 18,076,340 449,269 18,525,609 Total liabilities and deferred inflows of resources 51,147,358 19,453,826 70,601,184 NET POSITION Net investment in capital assets 192,867,595 93,286,823 286,154,418 Restricted for Street maintenance 4,619,581 - 4,619,581 Public safety 601,536 - 601,536 Debt service - 1,722,725 1,722,725 Audit 9,779 - 9,779 Liability insurance 242,787 - 242,787 Retirement obligations 97,754 - 97,754 Economic development 1,125,860 - 1,125,860 Unrestricted 15,737,960 19,435,096 35,173,056 TOTAL NET POSITION 215,302,852$ 114,444,644$ 329,747,496$ April 30, 2021 Primary Government VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION (Continued) See accompanying notes to financial statements. - 5 -127 Operating Capital Charges Grants and Grants and FUNCTIONS/PROGRAMS Expenses for Services Contributions Contributions PRIMARY GOVERNMENT Governmental Activities General government 6,284,103$ 7,246,835$ 42,690$ -$ Public safety 13,967,774 1,109,425 2,079,775 - Highways and streets 27,078,111 140,819 1,655,228 4,507,614 Interest 549,339 - - - Total governmental activities 47,879,327 8,497,079 3,777,693 4,507,614 Business-Type Activities Water and sewer 18,491,358 19,332,166 - 929,493 Total business-type activities 18,491,358 19,332,166 - 929,493 TOTAL PRIMARY GOVERNMENT 66,370,685$ 27,829,245$ 3,777,693$ 5,437,107$ Program Revenues VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF ACTIVITIES For the Year Ended April 30, 2021 - 6 -128 Governmental Business-Type Activities Activities Total 1,005,422$ -$ 1,005,422$ (10,778,574) - (10,778,574) (20,774,450) - (20,774,450) (549,339) - (549,339) (31,096,941) - (31,096,941) - 1,770,301 1,770,301 - 1,770,301 1,770,301 (31,096,941) 1,770,301 (29,326,640) General Revenues Taxes Property 7,991,671 - 7,991,671 Home rule sales 4,229,671 2,114,518 6,344,189 Utility/telecommunications 2,802,003 - 2,802,003 Local motor fuel 1,455,958 - 1,455,958 Other 1,661 - 1,661 Intergovernmental revenue - unrestricted Personal property replacement tax 60,678 - 60,678 Sales and use tax 8,622,005 - 8,622,005 Income tax 4,537,460 - 4,537,460 Investment income 100,858 72,557 173,415 Miscellaneous 30,914 3,271,037 3,301,951 Transfers 983,800 (983,800) - Total 30,816,679 4,474,312 35,290,991 CHANGE IN NET POSITION (280,262) 6,244,613 5,964,351 NET POSITION, MAY 1 215,583,114 108,200,031 323,783,145 NET POSITION, APRIL 30 215,302,852$ 114,444,644$ 329,747,496$ Primary Government Net (Expense) Revenue and Change in Net Position See accompanying notes to financial statements. - 7 -129 Nonmajor Total Capital Debt Governmental Governmental General Projects Service Funds Funds ASSETS Cash and investments 10,351,291$ 19,386,406$ 117$ 6,575,879$ 36,313,693$ Receivables (net, where applicable, of allowances for uncollectibles) Property taxes 7,113,390 - - 1,261,877 8,375,267 Sales tax 2,322,899 1,251,777 - - 3,574,676 Utility tax - 280,199 - - 280,199 Allotments - - - 130,391 130,391 Grants 80,803 1,534,268 - - 1,615,071 Interest 13,198 - - - 13,198 Other 5,077,343 207,193 - 1,850 5,286,386 Prepaid items 12,797 - - - 12,797 Deposits 1,714,485 - - - 1,714,485 Total assets 26,686,206 22,659,843 117 7,969,997 57,316,163 DEFERRED OUTFLOWS OF RESOURCES None - - - - - TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 26,686,206$ 22,659,843$ 117$ 7,969,997$ 57,316,163$ OUTFLOWS OF RESOURCES ASSETS AND DEFERRED VILLAGE OF PLAINFIELD, ILLINOIS BALANCE SHEET GOVERNMENTAL FUNDS April 30, 2021 (This statement is continued on the following page.) - 8 -130 Nonmajor Total Capital Debt Governmental Governmental General Projects Service Funds Funds LIABILITIES Accounts payable 5,770,202$ 3,137,812$ -$ 677,434$ 9,585,448$ Accrued payroll 225,455 - - - 225,455 Impact fee 93,384 - - - 93,384 Recapture fee - 15,272 - - 15,272 Unearned revenue 61,857 400,688 - - 462,545 Developer deposit 149,493 - - - 149,493 Total liabilities 6,300,391 3,553,772 - 677,434 10,531,597 DEFERRED INFLOWS OF RESOURCES Unavailable property tax revenue 7,113,390 - - 1,261,877 8,375,267 Total deferred inflows of resources 7,113,390 - - 1,261,877 8,375,267 Total liabilities and deferred inflows of resources 13,413,781 3,553,772 - 1,939,311 18,906,864 FUND BALANCES Nonspendable Prepaid items 12,797 - - - 12,797 Restricted Street maintenance - - - 4,619,581 4,619,581 Public safety 568,857 - - 32,679 601,536 Audit - - - 9,779 9,779 Liability insurance - - - 242,787 242,787 Retirement obligations 97,754 - - - 97,754 Economic development - - - 1,125,860 1,125,860 Unrestricted Assigned Capital projects - 19,106,071 - - 19,106,071 Debt service - - 117 - 117 Insurance 1,715,319 - - - 1,715,319 Unassigned 10,877,698 - - - 10,877,698 Total fund balances 13,272,425 19,106,071 117 6,030,686 38,409,299 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES 26,686,206$ 22,659,843$ 117$ 7,969,997$ 57,316,163$ VILLAGE OF PLAINFIELD, ILLINOIS BALANCE SHEET (Continued) GOVERNMENTAL FUNDS April 30, 2021 OF RESOURCES, AND FUND BALANCES LIABILITIES, DEFERRED INFLOWS See accompanying notes to financial statements. - 9 -131 FUND BALANCES OF GOVERNMENTAL FUNDS 38,409,299$ 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 204,854,461 Bond premiums/discounts on bonds are expensed in governmental funds but capitalized and amortized in the statement of net position Unamortized bond premium (466,127) Unamortized loss on refunding 909,261 Interest payable is not due and payable in the current period and, therefore, is not reported in the governmental funds (124,190) 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 640,758 Deferred inflows of resources (2,137,143) 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 1,802,242 Deferred inflows of resources (7,142,939) 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 927,325 Deferred inflows of resources (420,991) 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 (12,430,000) Net pension liability - IMRF (233,765) Net pension liability - Police Pension (5,917,551) Net pension liability - OPEB (2,037,004) Compensated absences payable (1,330,784) NET POSITION OF GOVERNMENTAL ACTIVITIES 215,302,852$ April 30, 2021 VILLAGE OF PLAINFIELD, ILLINOIS RECONCILIATION OF FUND BALANCES OF GOVERNMENTAL FUNDS TO THE GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF NET POSITION See accompanying notes to financial statements. - 10 -132 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS For the Year Ended April 30, 2021 Nonmajor Total Capital Debt Governmental Governmental General Projects Service Funds Funds REVENUES Taxes 7,996,211$ 4,229,671$ -$ 967,808$ 13,193,690$ Licenses and permits 1,724,514 - - - 1,724,514 Intergovernmental 15,153,101 4,312,843 - 2,959,500 22,425,444 Charges for services 5,584,208 140,819 - - 5,725,027 Fines and forfeits 525,573 388,980 - 15,858 930,411 Investment income 52,850 35,089 1,277 11,642 100,858 Miscellaneous 155,190 294,618 - - 449,808 Total revenues 31,191,647 9,402,020 1,277 3,954,808 44,549,752 EXPENDITURES Current General government 5,554,698 - - 739,650 6,294,348 Public safety 12,875,682 - - 305,310 13,180,992 Highways and streets 8,763,864 - - 2,187,428 10,951,292 Capital outlay - 10,156,291 - - 10,156,291 Debt service Principal retirement - - 2,520,000 - 2,520,000 Interest and fiscal charges - - 528,100 - 528,100 Total expenditures 27,194,244 10,156,291 3,048,100 3,232,388 43,631,023 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 3,997,403 (754,271) (3,046,823) 722,420 918,729 OTHER FINANCING SOURCES (USES) Transfers in 25,000 3,121,257 3,009,593 - 6,155,850 Transfers (out)(3,121,257) (2,025,793) - (25,000) (5,172,050) Sale of capital assets 21,603 2,828 - - 24,431 Refunding bonds issued - - 2,790,000 - 2,790,000 Payment to escrow agent - - (2,754,483) - (2,754,483) Total other financing sources (uses)(3,074,654) 1,098,292 3,045,110 (25,000) 1,043,748 NET CHANGE IN FUND BALANCES 922,749 344,021 (1,713) 697,420 1,962,477 FUND BALANCES, MAY 1 12,349,676 18,762,050 1,830 5,333,266 36,446,822 FUND BALANCES, APRIL 30 13,272,425$ 19,106,071$ 117$ 6,030,686$ 38,409,299$ See accompanying notes to financial statements. - 11 -133 NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS 1,962,477$ 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 6,277,559 Contributions of capital assets are reported only in the statement of activities 2,065,513 Sales of capital assets are reported as a proceed in governmental funds but as a gain (loss) from sale on the statement of activities (638,876) 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 2,520,000 Payment to escrow agent 2,809,583 The issuance of bonds is reported as an other financing source in governmental funds but as an increase of principal outstanding on the statement of activities Refunding bonds issued, at par (2,790,000) 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 (137,699) 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 673,265 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 938,291 The change in the OPEB net pension liability and deferred outflows/inflows of resources is not a source or use of a financial resource (95,343) 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 (13,931,447) Change in compensated absences 5,055 Change in accrued interest payable 61,360 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES (280,262)$ For the Year Ended April 30, 2021 VILLAGE OF PLAINFIELD, ILLINOIS RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF ACTIVITIES EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE See accompanying notes to financial statements. - 12 -134 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION PROPRIETARY FUND April 30, 2021 Water and Sewer CURRENT ASSETS Cash and investments 21,649,413$ Receivables Accounts 2,714,334 Sales tax 625,794 Other 252 Interest 2,207 Total current assets 24,992,000 NONCURRENT ASSETS Capital assets Nondepreciable 3,770,669 Depreciable, net of accumulated depreciation 102,582,517 Total capital assets 106,353,186 Other assets Deposits 305,283 Total other assets 305,283 Total noncurrent assets 106,658,469 Total assets 131,650,469 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources - IMRF 132,554 Deferred outflows of resources - OPEB 26,403 Asset retirement obligation 346,354 Unamortized loss on refundings 1,742,690 Total deferred outflows of resources 2,248,001 Total assets and deferred outflows of resources 133,898,470 (This statement is continued on the following page.) - 13 -135 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION (Continued) PROPRIETARY FUND April 30, 2021 Water and Sewer CURRENT LIABILITIES Accounts payable 3,346,706$ Accrued payroll 21,213 Accrued interest 247,320 Compensated absences payable 69,607 Total OPEB liability 1,240 Illinois EPA loan 165,465 Bonds payable 665,000 Developer deposit 23,647 Total current liabilities 4,540,198 LONG-TERM LIABILITIES Compensated absences payable 12,699 Net pension liability 41,313 Total OPEB liability 56,759 Illinois EPA loan 1,679,158 Asset retirement obligation 375,000 Bonds payable 12,299,430 Total long-term liabilities 14,464,359 Total liabilities 19,004,557 DEFERRED INFLOWS OF RESOURCES Deferred inflows of resources - IMRF 437,281 Deferred inflows of resources - OPEB 11,988 Total deferred inflows of resources 449,269 Total liabilities and deferred inflows of resources 19,453,826 NET POSITION Net investment in capital assets 93,286,823 Restricted for debt service 1,722,725 Unrestricted 19,435,096 TOTAL NET POSITION 114,444,644$ See accompanying notes to financial statements. - 14 -136 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION PROPRIETARY FUND For the Year Ended April 30, 2021 Water and Sewer OPERATING REVENUES Charges for services 19,332,166$ Total operating revenues 19,332,166 OPERATING EXPENSES Water operations 11,725,331 Sewer operations 2,690,225 Depreciation 3,522,664 Total operating expenses 17,938,220 OPERATING INCOME 1,393,946 NON-OPERATING REVENUES (EXPENSES) Home rule sales tax 2,114,518 Miscellaneous revenue 54,981 Connection fees 3,216,056 Investment income 72,557 Interest expense (553,138) Total non-operating revenues (expenses)4,904,974 INCOME BEFORE TRANSFERS AND CAPITAL CONTRIBUTIONS 6,298,920 TRANSFERS (OUT)(983,800) CAPITAL CONTRIBUTIONS 929,493 CHANGE IN NET POSITION 6,244,613 NET POSITION, MAY 1 108,200,031 NET POSITION, APRIL 30 114,444,644$ See accompanying notes to financial statements. - 15 -137 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF CASH FLOWS PROPRIETARY FUND For the Year Ended April 30, 2021 Water and Sewer CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers and users 22,344,934$ Reimbursements to other funds (350,000) Payments to suppliers (10,159,289) Payments to employees (1,767,281) Net cash from operating activities 10,068,364 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers (out) (983,800) Home rule sales tax 1,865,339 Net cash from noncapital financing activities 881,539 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (5,574,146) Principal payments on long-term debt (808,416) Interest paid (514,843) Net cash from capital and related financing activities (6,897,405) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments 567,329 Interest received 104,856 Net cash from investing activities 672,185 NET INCREASE IN CASH AND CASH EQUIVALENTS 4,724,683 CASH AND CASH EQUIVALENTS, MAY 1 16,262,547 CASH AND CASH EQUIVALENTS, APRIL 30 20,987,230$ (This statement is continued on the following page.) - 16 -138 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF CASH FLOWS (Continued) PROPRIETARY FUND For the Year Ended April 30, 2021 Water and Sewer RECONCILIATION OF OPERATING INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating income 1,393,946$ Miscellaneous income 3,271,037 Adjustments to reconcile operating income to net cash from operating activities Depreciation and amortization 3,522,664 Changes in assets and liabilities Accounts receivable (258,269) Deposits (22,513) Pension items - IMRF (137,898) Pension items - OPEB (5,542) Accounts payable 2,347,445 Asset retirement obligation 14,323 Accrued expenses (56,829) NET CASH FROM OPERATING ACTIVITIES 10,068,364$ CASH AND INVESTMENTS Cash and cash equivalents 20,987,230$ Investments 662,183 TOTAL CASH AND INVESTMENTS 21,649,413$ NONCASH TRANSACTIONS Capital contributions 929,493$ See accompanying notes to financial statements. - 17 -139 STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS April 30, 2021 Police Pension ASSETS Cash and short-term investments 168,971$ Investments U.S. Government and U.S. agency obligations 15,236,310 Corporate bonds 148,437 Municipal bonds 2,776,494 Negotiable certificates of deposit 1,826,696 Mutual funds 26,158,662 Receivables Other receivables 115,220 Total assets 46,430,790 LIABILITIES Accounts payable 1,544 Total liabilities 1,544 NET POSITION RESTRICTED FOR PENSIONS 46,429,246$ VILLAGE OF PLAINFIELD, ILLINOIS See accompanying notes to financial statements. - 18 -140 STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUNDS ADDITIONS Contributions Employer 1,577,686$ Employee 655,092 Total contributions 2,232,778 Investment income Net appreciation in fair value of investments 7,905,345 Interest and dividends 890,573 Total investment income 8,795,918 Less investment expense (134,947) Net investment income 8,660,971 Total additions 10,893,749 DEDUCTIONS Benefits and refunds 811,860 Administration 43,819 Total deductions 855,679 NET INCREASE 10,038,070 NET POSITION RESTRICTED FOR PENSIONS May 1 36,391,176 April 30 $ 46,429,246 VILLAGE OF PLAINFIELD, ILLINOIS For the Year Ended April 30, 2021 See accompanying notes to financial statements. - 19 -141 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS April 30, 2021 - 20 - 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. The Village’s financial statements include the Police Pension System (the PPS) as a fiduciary component unit reported as a Pension Trust Fund. The Village’s sworn police employees participate in the PPS. The PPS functions for the benefit of those employees and is governed by a five-member pension board. Two members appointed by the Mayor, the Village Treasurer and two elected police officers constitute the pension board. The Village and the PPS participants are obligated to fund all the PPS costs based upon actuarial valuations, including administrative costs. The State of Illinois is authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the determination of the contribution levels. Accordingly, the PPS is fiscally dependent on the Village. Separate financial statements are not available for the PPS. 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. - 20 -142 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 21 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) b. Fund Accounting (Continued) Governmental funds are used to account for all or most of the Village’s general activities, including the collection and disbursement of restricted or committed monies (special revenue funds), the funds restricted, committed, or assigned for the acquisition or construction of major capital assets (capital projects funds), and the funds restricted, committed, or assigned for the servicing of general long -term debt (debt service funds). The General Fund is used to account for all activities of the general government not accounted for in some other fund. 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. 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 act ivity has been eliminated from these statements, except for interfund services provided and used between functions . 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. - 21 -143 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 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 r esources 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). 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 this 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 component unit 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. - 22 -144 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) 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 determ ined 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 tele com 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. 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 complia nce 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 year intended to finance 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, a s 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. - 23 -145 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 24 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 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. 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 between individual funds for goods provided or services rendered. These receivables and payables are classified as “due to/from other funds” on the financial statements. Long-term interfund loans are classified as “advances to/from other funds.” g. Prepaid Items/Expenses Payments made to vendors for services that wi ll 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. - 24 -146 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 25 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) h. Capital Assets (Continued) 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 . 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. - 25 -147 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 Impr ovement Fund. The Water and Sewer Fund has a targeted unrestricted net position of 25% of the total Water and Sewer Fund annual expenses. If the balances exceed 40%, the overage may be used to offset rate increases or be transferred to t he 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 g overnmental activities, or business-type activities columns, or proprietary fund financial statements. Bond premiums and discounts, as well as gains and losses on refundings, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premiums or discounts. Bond issuance costs are expensed as incurred. In the fund financial statements, governmental funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period . The face amount of debt issued is reported as an other financing source. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Bond issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures. - 26 -148 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 o f 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 peri od. Actual results could differ from those estimates. o. Postponement of Implementation of Certain Authoritative Guidance In accordance with the provisions of GASB Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance, the Village has delayed the implementation of GASB Statement No. 87, Leases, to April 30, 2023. - 27 -149 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 28 - 2. DEPOSITS AND INVESTMENTS The Village maintains a cash and investment pool that is available for use by all funds , except the pension trust fund. Each fund type’s portion of this pool is displayed as “cash and investments.” In addition, deposits and investments are separately held by several of the Village’s funds. Permitted Deposits and Investments - the Village’s investment policy authorizes the Village to make deposits/invest in insured commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. agencies, insured credit union shares, money market mutual funds with portfolios of securities issued or guaranteed by the United States Government or agreements to repurchase these same obligations, repurchase agreements, short-term commercial paper rated within the three highest classificati ons by at least two standard rating services, obligations or the state and local governments, 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 Treas urer’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. - 28 -150 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 29 - 2. DEPOSITS AND INVESTMENTS (Continued) a. Village Deposits and Investments (Continued) Deposits with Financial Institutions Custodial credit risk for deposits with financial institutions is the risk that in the event of bank failure, the Village’s deposits may not be returned to it. The Village’s investment policy requires bank balances to be secured by some form of collateral, witnessed by a written agreement, and held at an independent third-party institution in the name of the municipality. Investments The following table presents the investments and maturities of the Village’s securities that are subject to interest rate risk as of April 30, 2021: Investment Maturities (in Years) Investment Type Fair Value Less than 1 1-5 6-10 Greater than 10 IMET $ 5,869,021 $ - $ 5,869,021 $ - $ - Negotiable certificates of deposit 2,533,463 1,747,983 785,480 - - Municipal bonds 1,716,355 612,210 1,104,145 - - TOTAL $ 10,118,839 $ 2,360,193 $ 7,758,646 $ - $ - 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 practicabl e 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, IPRIME and IMET are rated AAA. The Village’s negotiable certificates of deposits are not rated . The municipal bonds are rated A2- Aa2. - 29 -151 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 30 - 2. DEPOSITS AND INVESTMENTS (Continued) a. Village Deposits and Investments (Continued) Investments (Continued) 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, IPRIME and IMET are not subject to custodial credit risk. Concentration of credit risk is the risk that the Village has a high percentage of its investments invested in one type of investment. The Village’s investment policy requires diversification of investments to avoid unreasonable risk . The investments shall be diversified by type of investment, number of institutions invested in , and length of maturity. In addition, a portion of the Village’s portfolio should continuously be invested in readily available funds such as Local Government Investment Pools (LGIPS), money market funds, or overnight repurchase agreements to ensure that appropriate liquidity is maintained to meet ongoing obligations. The Village has the following recurring fair value m easurements as of April 30, 2021: 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 2020 levy year attach as an enforceable lien on January 1, 20 20, 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, 2021 and are payable in two installments, on or about June 1, 2021 and September 1, 2021. The County collects such taxes and remit s them periodically. The allowance for uncollectible taxes has been stated at 1 % to 2% of the tax levy, to reflect actual collection experience . The 2020 taxes are intended to finance the 2022 fiscal year and are not considered available for current operat ions and are, therefore, shown as unavailable/deferred revenue. The 2021 tax levy has not been recorded as a receivable at April 30, 2021, as the tax attached as a lien on property as of January 1, 2021; however, the tax will not be levied until December 2021 and, accordingly, is not measurable at April 30, 2021. - 30 -152 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 31 - 4. CAPITAL ASSETS a. Capital Assets Capital asset activity f or the year ended April 30, 2021, was as follows: Beginning Balances Increases Decreases Ending Balances GOVERNMENTAL ACTIVITIES Capital assets not being depreciated Land $ 9,429,279 $ - $ 638,876 $ 8,790,403 Land right of way 94,051,847 1,826,612 - 95,878,459 Construction in progress 8,669,223 1,603,276 769,402 9,503,097 Total capital assets not being depreciated 112,150,349 3,429,888 1,408,278 114,171,959 Capital assets being depreciated Buildings and improvements 37,731,644 11,067 - 37,742,711 Vehicles and equipment 8,700,924 953,304 161,971 9,492,257 Infrastructure 323,825,542 4,718,215 75,186 328,468,571 Total capital assets being depreciated 370,258,110 5,682,586 237,157 375,703,539 Less accumulated depreciation for Buildings 12,588,039 897,807 - 13,485,846 Vehicles and equipment 7,027,804 696,675 161,971 7,562,508 Infrastructure 251,710,904 12,336,965 75,186 263,972,683 Total accumulated depreciation 271,326,747 13,931,447 237,157 285,021,037 Total capital assets being depreciated, net 98,931,363 (8,248,861) - 90,682,502 GOVERNMENTAL ACTIVITIES CAPITAL ASSETS, NET $ 211,081,712 $ (4,818,973) $ 1,408,278 $ 204,854,461 BUSINESS-TYPE ACTIVITIES Capital assets not being depreciated Land $ 3,043,544 $ - $ - $ 3,043,544 Construction in progress 174,497 552,628 - 727,125 Total capital assets not being depreciated 3,218,041 552,628 - 3,770,669 Capital assets being depreciated Buildings 17,448,092 - - 17,448,092 Vehicles and equipment 2,171,198 993,684 - 3,164,882 Water transmission system 75,786,564 1,678,909 - 77,465,473 Sewer collection system 57,050,145 1,812,071 - 58,862,216 Total capital assets being depreciated 152,455,999 4,484,664 - 156,940,663 Less accumulated depreciation for Buildings 6,450,057 348,962 - 6,799,019 Vehicles and equipment 1,418,000 224,977 - 1,642,977 Water transmission system 24,351,278 1,745,832 - 26,097,110 Sewer collection system 18,616,147 1,202,893 - 19,819,040 Total accumulated depreciation 50,835,482 3,522,664 - 54,358,146 Total capital assets being depreciated, net 101,620,517 962,000 - 102,582,517 BUSINESS-TYPE ACTIVITIES CAPITAL ASSETS, NET $ 104,838,558 $ 1,514,628 $ - $ 106,353,186 - 31 -153 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 $ 252,308 Public safety 628,165 Highways and streets 13,050,974 TOTAL DEPRECIATION EXPENSE - GOVERNMENTAL ACTIVITIES $ 13,931,447 b. Construction Contracts The Village had no significant construction commitments a t April 30, 2021. 5. RISK MANAGEMENT The Village is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and net income losses. To insure against the losses, the Village participates in the Southwest Agency for Risk Management (SWARM), a public entity risk pool with transfers of risk . The Village pays an annual premium to SWARM for property, general liability, employee benefit administration liability, auto liability, law enforcement liability, public officials’ liability, employment practices liability, and workers’ compensation coverage. The following table is a summary of coverage in effect for the period May 1, 2020 through April 30, 2021: 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 - 32 -154 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 33 - 5. RISK MANAGEMENT (Continued) The Village is not aware of any additional premiums owed to SWARM as of April 30, 2021, for the current or prior claim years. 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 $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 $ 3,595,000 $ - $ 3,595,000 $ - $ - $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 3,805,000 - 715,000 3,090,000 735,000 $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 7,515,000 - 965,000 6,550,000 1,025,000 $2,790,000 General Obligation Refunding Bonds of 2020, annual installments of $910,000 to $945,000 through December 15, 2023, interest at 0.75% payable each June 15 and December 15. Debt Service - 2,790,000 - 2,790,000 910,000 TOTAL GENERAL OBLIGATION BONDS $ 14,915,000 $ 2,790,000 $ 5,275,000 $ 12,430,000 $ 2,670,000 - 33 -155 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 Retirements Balances April 30 Current Portion $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 $ 12,850,000 $ - $ 645,000 $ 12,205,000 $ 665,000 TOTAL REVENUE BONDS $ 12,850,000 $ - $ 645,000 $ 12,205,000 $ 665,000 The amount of pledge remaining as of April 30, 2021, 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 $ 15,788,575 5/1/34 $ 19,332,166 $ 1,135,250 c. Illinois EPA Loans Issue Fund Debt Retired by Balances May 1 Issuances 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 $ 2,008,039 $ - $ 163,416 $ 1,844,623 1,844,623 $ 165,465 TOTAL ILLINOIS EPA LOANS $ 2,008,039 $ - $ 163,416 $ 1,844,623 1,844,623 $ 165,465 - 34 -156 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 2022 $ 2,670,000 $ 326,352 2023 2,760,000 261,900 2024 2,825,000 200,138 2025 1,895,000 136,650 2026 1,120,000 79,800 2027 1,160,000 40,600 TOTAL $ 12,430,000 $ 1,045,440 Business-Type Activities Fiscal Revenue Bonds Year Principal Interest 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 $ 12,205,000 $ 3,583,575 - 35 -157 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 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 93,420 584 TOTAL $ 1,844,623 $ 129,451 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 2021: Balances May 1 Additions Refundings/ Reductions Balances April 30 Current Portion GOVERNMENTAL ACTIVITIES General obligation bonds $ 14,915,000 $ 2,790,000 $ 5,275,000 $ 12,430,000 $ 2,670,000 Compensated absences payable* 1,335,839 993,824 998,879 1,330,784 996,301 Net pension liability - IMRF* 2,309,905 - 2,076,140 233,765 - Net pension liability - Police Pension Plan* 12,043,233 - 6,125,682 5,917,551 - Total OPEB liability* 1,504,799 532,205 - 2,037,004 43,565 Unamortized bond premiums 773,752 - 307,625 466,127 - TOTAL GOVERNMENTAL ACTIVITIES $ 32,882,528 $ 4,316,029 $ 14,783,326 $ 22,415,231 $ 3,709,866 *These obligations have typically been liquidated by the General Fund. - 36 -158 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 Revenue bonds $ 12,850,000 $ - $ 645,000 $ 12,205,000 $ 665,000 Illinois EPA loan 2,008,039 - 163,416 1,844,623 165,465 Asset retirement obligation 375,000 - - 375,000 - Compensated absences payable 85,377 70,462 73,533 82,306 69,607 Net pension liability - IMRF 466,546 - 425,233 41,313 - Total OPEB liability 51,503 6,496 - 57,999 1,240 Unamortized bond premium 799,563 - 40,133 759,430 - TOTAL BUSINESS-TYPE ACTIVITIES $ 16,636,028 $ 76,958 $ 1,347,315 $ 15,365,671 $ 901,312 f. Asset Retirement Obligation The Village has recognized an asset retirement obligation (ARO) and related deferred outflow of resources in connection with its obligation to seal and abandon various water wells at the end of their estimated useful lives in accordance with federal, state and/or local requirements. The ARO was measured using actual historical costs for similar abandonments, adju sted for inflation through the end of the year. The estimated remaining useful li ves of the water wells range from 20 to 32 years. g. Refundings On September 22, 2020, the Village issued $2,790,000 General Obligation Refunding Bonds, Series 2020, to call and refund $2,755,000 of the Series 2010 Refunding General Obligation Bonds. As a result of the refunding transaction, the Village achieved a cash flow saving of $141,863 and an economic gain of $139,858. 7. INTERFUND ACTIVITY Individual fund transfers were as follows: Fund Transfers In Transfers Out General $ 25,000 $ 3,121,257 Capital Projects 3,121,257 2,025,793 Debt Service 3,009,593 - Nonmajor Governmental - 25,000 Water and Sewer - 983,800 TOTAL $ 6,155,850 $ 6,155,850 - 37 -159 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 38 - 7. INTERFUND ACTIVITY (Continued) The purposes of significant transfers are as follows: • $3,009,593 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. • $3,121,257 transferred from the General Fund to the Capital Projects Fund to finance future capital projects in accordance with the Village’s fund balance policy. 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 IPBC. The Village is a member of the Western Will County Communications Center (WESCOM), an agency comprised of five communities and eight fire protection districts formed to jointly establish, maintain , and operate a centralized public safety communication system. The expenses of WESCOM are funded by monthly charges to the participating agencies. - 38 -160 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 39 - 10. DEVELOPMENT ASSISTANCE The Village has entered into various agreements with private organizations to encourage economic development in the Village. These agreements provide for rebating a portion of state shared sales taxes to the private organizations if certain benchmarks of development are achieved. During the fiscal year ended April 30, 2021, approximately $376,137 in state shared sales tax rebates were incurred under these agreements. Future contingent rebates of approximately $1,515,040 in state shared sales taxes may be rebated if certain criteria are met in future years. The Village entered into an agreement in August 2019 with a private organization for the construction of a new facility in the Village. The agreement provides for rebating a portion of the state shared sales tax. The company is to receive 50% of any regula r sales tax (1%) generated by the project. The Village has rebated $456,435 as of April 30, 2021, under this agreement. 11. TAX ABATEMENTS The Village rebates local motor fuel taxes to encourage economic development in the Village. The terms of these r ebate 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 six consecutive months. These agreements are authorized through formal approval by the Village Board of Trustees. The Village rebated $205,497 of local motor fuel taxes during the year ended April 30, 2021. Future contingent rebates of approximately $578,006 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 g overned 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 st atements 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. The total pension expense for IMRF and the Police Pension Plan was $585,207 for the year ended April 30, 2021. - 39 -161 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 40 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions Illinois Municipal Retirement Fund Plan Administration All employees (other than those covered by the Police Pension Plan) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. The plan is accounted for on the economic resources measureme nt focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, benefits and refunds are recognized as an expense and liability when due and payable. Plan Membership At December 31, 2020, membership consisted of: Inactive employees or their beneficiaries currently receiving benefits 64 Inactive employees entitled to but not yet receiving benefits 68 Active employees 88 TOTAL 220 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 benefi ts. 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 eig ht 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. - 40 -162 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) Benefits Provided (Continued) 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, 2021, was 10.87% of covered payroll. Actuarial Assumptions The Village’s net pension liability was measured as of December 31, 2020 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, 2020 Actuarial cost method Entry-age normal Assumptions Price inflation 2.25% Salary increases 2.85% to 13.75% Investment rate of return 7.25% Inflation 2.50% Asset valuation method Fair value - 41 -163 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) Actuarial Assumptions (Continued) For nondisabled retirees, the Pub-2010, Amount-Weighted, below-median income, General, Retiree, Male (adjusted 106%) and Female (adjusted 105%) tables, and future mortality improvements projected using scale MP -2020. For disabled retirees, the Pub-2010, Amount Weighted, below-median income, General, Disabled Retiree, Male and Female (both unadjusted) tables, and future mortality improvements projected using scale MP -2020. For active members, the Pub-2010, Amount- Weighted, below-median income, General, Employee, Male and Female (both unadjusted) tables, and future mortality improvemen ts projected using scale MP 2020. Discount Rate The discount rate used to measure the total pension liability was 7.25% at December 31, 2020. 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. - 42 -164 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) Changes in the Net Pension Liability (a) Total Pension (b) Plan Fiduciary (a) - (b) Net Pension Liability Net Position Liability BALANCES AT JANUARY 1, 2020 $ 28,361,003 $ 25,584,552 $ 2,776,451 Changes for the period Service cost 684,620 - 684,620 Interest 2,050,886 - 2,050,886 Difference between expected and actual experience (235,564) - (235,564) Assumption changes (441,121) - (441,121) Employer contributions - 694,734 (694,734) Employee contributions - 291,633 (291,633) Net investment income - 3,496,013 (3,496,013) Benefit payments and refunds (830,462) (830,462) - Other (net transfer) - 77,814 (77,814) Net changes 1,228,359 3,729,732 (2,501,373) BALANCES AT DECEMBER 31, 2020 $ 29,589,362 $ 29,314,284 $ 275,078 Changes in assumptions related to price inflation, salary increases, retirement age, and mortality rates were made in 2020. - 43 -165 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) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended April 30, 2021, the Village recognized pension expense of $(54,185). At April 30, 2021, 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 $ 208,965 $ 181,637 Assumption changes 289,922 456,442 Net difference between projected and actual earnings on pension plan investments - 1,936,345 Employer contributions after the measurement date 274,425 - TOTAL $ 773,312 $ 2,574,424 $274,425 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 , 2022. 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, 2022 $ (551,857) 2023 (239,624) 2024 (900,486) 2025 (383,570) 2026 - Thereafter - TOTAL $ (2,075,537) - 44 -166 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 45 - 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 (asset) to changes in the discount rate. The table below presents the net pension liability (asset) of the Village calculated using the discount rate of 7.25% as well as what the Village’s net pension liability (asset) 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 (asset) $ 4,612,171 $ 275,078 $ (3,106,707) 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 liabilit y when due and payable. Administrative costs are financed through contributions and investment income. - 45 -167 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 46 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Plan Membership At April 30, 2021, the measurement date, membership consisted of: Inactive plan members or beneficiaries currently receiving benefits 12 Inactive plan members entitled to but not yet receiving benefits 6 Active plan members 57 TOTAL 75 Benefits Provided The Plan provides retirement benefits as well as death and disability benefits. Tier 1 employees (those hired prior to January 1, 2011) attaining the age of 50 or older with 20 or more years of creditable service are entitled to receive an annual retirement benefit equal to one-half of the salary attached to the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The annual 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 averag e monthly salary obtained by dividing the total salary of the police officer during the 96 consecutive months of service within the last 120 months of service in which the total salary was the highest by the number of months of service in that period. Poli ce 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 - 46 -168 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 47 - 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 retir e at or after age 50 and receive a reduced benefit (i.e., ½% for each month under 55). The monthly benefit of a Tier 2 police officer shall be increased annually at age 60 on the January 1st after the police officer retires, or the first anniversary of the pension starting date, whichever is later. Noncompunding increases occur annually, each January thereafter. The increase is the lesser of 3% or ½ of the change in the Consumer Price Index for the preceding calendar year. Contributions Employees are required by ILCS to contribute 9.91% of their base salary to the Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The Village is required to contribute the remaining amounts necessary to finance the Plan and the administrative costs as actuarially determined by an enrolled actuary. Effective January 1, 2011, the Village has until the year 2040 to fund 90% of the past service cost for the Plan. However, the Village has elected to fund 100% of the past service cost on a closed basis by the year 2040. For the year ended April 30, 2021, the Village’s contribution was 26.20% 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. - 47 -169 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 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% 5.7% Small cap domestic equity 11.7% 7.5% International equity 8.3% 7.0% Fixed income 45% 1.3% ILCS limits the Plan’s investments in equities, mutual funds, and variable annuities to 65%. Securities in any one company should not exceed 5% of the total fund. The long-term expected real rates of return are net of inflation and investment expense. Long-term returns for the asset classes are calculated on a geometric mean basis. Expected returns are developed through a combination of inputs from Morningstar Analyst Research Center - SBBI Data, Bloomberg and other reliable industry sources through December 31, 2020. Historical data is utilized to establish long-term trends in data and relationships across asset classes. Bond yield inputs were updated to December 31, 2020. International Equity = the MSCI EAFE Index from December 31, 1969 through December 31, 2020. 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. - 48 -170 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 49 - 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 inputs 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, 2021: The U.S. Treasury obligations and equity mutual funds are valued usi ng daily quoted prices (Level 1 inputs). The U.S. agency obligations , municipal bonds, negotiable certificates of deposit, and corporate bonds are valued using evaluated pricing (Level 2 inputs). Investment Rate of Return For the year ended April 30, 2021, the annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, was 23.12%. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. Deposits with Financial Institutions Custodial credit risk for deposits with financial institutions is the risk that in the event of bank failure, the Plan’s deposits may not be returned to it. The Plan’s investment policy does not require pledging of collateral for all bank balances in excess of federal depository insurance, since flow -through FDIC insurance is available for the Plan’s deposits with financial institutions. - 49 -171 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 50 - 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, 2021: Investment Maturities (in Years) Investment Type Fair Value Less than 1 1-5 6-10 Greater than 10 U.S. Treasury obligations $ 3,467,727 $ 709,906 $ 2,596,594 $ 161,227 $ - U.S. agency obligations 11,768,583 1,121,339 7,426,879 3,159,093 61,272 Negotiable certificates of deposit 1,826,696 - 1,121,140 705,556 - Corporate bonds 148,437 - 148,437 - - Municipal bonds 2,776,494 253,791 2,522,703 - - TOTAL $ 19,987,937 $ 2,085,036 $ 13,815,753 $ 4,025,876 $ 61,272 Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. In accordance with its investment policy, the Plan limits its exposure to interest rate risk through the proper diversifications of maturities and sectors while maintaining cash flow adequate to meet anticipated disbursements for at least six months by utilizing short -term money market investments. There are no constraints on any of the fixed income portfolio’s average maturity. The average duration of any fixed income portfolio shall not exceed 12 years at any given time unless deemed otherwise by the Board of Trustees. Credit Risk Credit risk is the risk that the issuer of a debt security wil l 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 Plan’s investment policy does not specifically address credit risk for corporate bonds and municipal bonds. The U.S. agency obligations are rated Aaa or are not rated. The municipal bonds are rated A2 to Aaa. The negotiable certificates of deposit and corporate bonds are not rated. - 50 -172 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 51 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Custodial Credit Risk Custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to the investment, the Plan will not be able to recover the value of its investments that are in possession of an outside party. To limit its exposure, the Plan’s investment policy requires all security transactions that are exposed to custodial credit risk to be processed on a delivery versus payment (DVP) basis with the underlying investments held by a third -party custodian. The money market mutual funds and equity mutual funds are not subject to custodial credit risk. Concentration of Credit Risk Concentration of credit risk is the risk that the Plan has a high percentage of its investments invested in one type of investment. The Plan’s investment policy limits the amount of the debt portfolio that can be invested in any one debt security as follows: Diversification by Instrument Minimum Target Maximum Cash equivalents 0% 0% 30% Fixed income 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 liability. - 51 -173 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 52 - 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, 2020 $ 48,434,412 $ 36,391,176 $ 12,043,236 Changes for the period Service cost 1,438,196 - 1,438,196 Interest 3,339,001 - 3,339,001 Difference between expected and actual experience (52,953) - (52,953) Employer contributions - 1,577,686 (1,577,686) Benefit terms changes - - - Employee contributions - 655,092 (655,092) Net investment income - 8,660,971 (8,660,971) Benefit payments and refunds (811,860) (811,860) - Administrative expense - (43,819) 43,819 Net changes 3,912,384 10,038,070 (6,125,686) BALANCES AT APRIL 30, 2021 $ 52,346,796 $ 46,429,246 $ 5,917,550 There were no assumption or method changes since the prior valuation. - 52 -174 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 53 - 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, 2021, using the following actuarial methods and assumptions: Actuarial valuation date April 30, 2021 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 Fair value Mortality rates were based on PubS-2010 Employee mortality, projected five 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 (asset) to changes in the discount rate. The table below presents the net pension liability (asset) of the Village calculated using the discount rate of 6.75% as well as what the Village’s net pension liability (asset) 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 (asset) $ 15,614,873 $ 5,917,551 $ (1,819,437) - 53 -175 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 54 - 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, 2021, the Village recognized police pension expense of $639,392. At April 30, 2021, 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 $ 780,675 $ 3,533,594 Changes in assumptions 1,021,567 - Net difference between projected and actual earnings on pension plan investments - 3,609,345 TOTAL $ 1,802,242 $ 7,142,939 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, 2022 $ (1,179,418) 2023 (1,183,418) 2024 (976,316) 2025 (1,584,140) 2026 (258,581) Thereafter (158,824) TOTAL $ (5,340,697) - 54 -176 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 55 - 13. OTHER POSTEMPLOYMENT BENEFITS a. Plan Description In addition to providing the pension benefits described, the Village provides postemployment health care (OPEB) benefits for retirees and disabled employees through a single-employer defined benefit plan (the Plan). The benefits, benefit levels, employee contributions, and any employer contributions are governed by the Village and can be amended by the Village through its personnel manual and union contracts. 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 governmental 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 bene fits 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, 2021, 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 April 30, 2021 (most recent data available), membership consisted of: Inactive employees or beneficiaries c urrently receiving benefit payments 6 Inactive employees entitled to but not yet receiving benefit payments - Active employees 137 TOTAL 143 - 55 -177 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 56 - 13. OTHER POSTEMPLOYMENT BENEFITS (Continued) d. Total OPEB Liability The Village’s total OPEB liability of $2,095,003 was measured as of April 30, 2021 and was determined by an actuarial valuation as of May 1, 2020. e. Actuarial Assumptions and Other Inputs The total OPEB liability at April 30, 2021, as determined by an actuarial valuation as of May 1, 2020, 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 N/A Inflation 3.00% Salary Increases 4.00% Discount rate 1.83% Healthcare cost trend rates 1.10% to 10.60% 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, 2021. Mortality rates were based on the PubG.H-2010(B) Mortality Table - General (below-median income) with future mortality improvements using Scale MP -2020. The actuarial assumptions used in the May 1, 2020, valuation are based on 10% participation assumed, with 35% electing spouse coverage. - 56 -178 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 57 - 13. OTHER POSTEMPLOYMENT BENEFITS (Continued) f. Changes in the Total OPEB Liability Total OPEB Liability BALANCES AT MAY 1, 2020 $ 1,556,302 Changes for the period Service cost 26,239 Interest 43,717 Difference between expected & actual experience 74,837 Changes in assumptions 438,713 Benefit payments (44,805) Other changes - Net changes 538,701 BALANCES AT APRIL 30, 2021 $ 2,095,003 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 tot al OPEB liability of the Village calculated using the discount rate of 1.83% (2.85% in the prior year) 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 (0.83%) or 1 percentage point higher (2.83%) than the current rate: 1% Decrease Current Discount Rate 1% Increase (0.83%) (1.83%) (2.83%) Total OPEB liability $ 2,461,329 $ 2,095,003 $ 1,811,543 - 57 -179 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 58 - 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 1.10% to 10.60% 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 lo wer (0.10% to 9.60%) or 1 percentage point higher (2.10% to 11.60%) than the current rate: 1% Decrease Current Healthcare Rate 1% Increase (0.10% to 9.60%) (1.10% to 10.60%) (2.10% to 11.60%) Total OPEB liability $ 1,794,794 $ 2,095,003 $ 2,477,195 h. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended April 30, 2021, the Village recognized OPEB expense of $134,605. At April 30, 2021, 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 $ 241,580 $ 308,041 Changes in assumptions 712,148 124,938 TOTAL $ 953,728 $ 432,979 Amounts reported as deferred outflows of resources and deferred inflows of resources will be recognized in OPEB expense as follows: Year Ending April 30, 2022 $ 64,649 2023 64,649 2024 64,649 2025 64,649 2026 64,138 Thereafter 198,015 TOTAL $ 520,749 - 58 -180 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 59 - 14. DEFINED CONTRIBUTION PENSION PLAN The Village provides a voluntary retirement benefit for all of its employees through a defined contribution plan, which is administered by either Illinois Public Pension Fund Association (IPPFA), ICMA-RC, or MetLife. Benefits depend solely on amounts contributed to the Plan plus investment earnings. All the Village employees are eligible to participate from the date of employment and the Village provides a platform for employees to participate and invest. Employees are fully vested immediately and there ar e no forfeitures executed by the Village. The Village contributes amounts to the defined contribution plan based on the employee’s minimum annual contributions. Employees can voluntarily contribute any dollar amount up to the IRS respective annual limit. T he Board of Trustees amended the by-laws of the Plan effective January 1, 2011. The Village contributed $232,100 to the Deferred Compensation Plan 457(b) Plan during the year ended April 30, 2021. 15. SUBSEQUENT EVENT On June 30, 2021, the Village entered into a loan agreement for $4,446,473.79 IEPA funds for the purpose of financing construction and engineering costs in connection with a sewer rehabilitation project. On September 21, 2021, the Village issued $2,385,000 of General Obligation Refunding Bonds, Series 2021 to refund the General Obligation Refunding Bonds, Series 2012 . - 59 -181 REQUIRED SUPPLEMENTARY INFORMATION 182 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual REVENUES Taxes 8,027,700$ 8,027,700$ 7,996,211$ Licenses and permits 1,163,200 1,163,200 1,724,514 Intergovernmental 10,830,453 10,830,453 15,153,101 Charges for services 6,055,500 6,055,500 5,584,208 Fines and forfeits 708,000 708,000 525,573 Investment income 98,209 98,209 52,850 Miscellaneous 135,000 135,000 155,190 Total revenues 27,018,062 27,018,062 31,191,647 EXPENDITURES Current General government 5,084,309 5,084,309 5,554,698 Public safety 13,809,053 13,809,053 12,875,682 Highways and streets 8,351,700 8,351,700 8,763,864 Total expenditures 27,245,062 27,245,062 27,194,244 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (227,000) (227,000) 3,997,403 OTHER FINANCING SOURCES (USES) Transfers in 225,000 225,000 25,000 Transfers (out)- - (3,121,257) Sale of capital assets 2,000 2,000 21,603 Total other financing sources (uses)227,000 227,000 (3,074,654) NET CHANGE IN FUND BALANCE -$ -$ 922,749 FUND BALANCE, MAY 1 12,349,676 FUND BALANCE, APRIL 30 13,272,425$ (See independent auditor's report.) - 60 -183 FISCAL YEAR ENDED APRIL 30,2016 2017 2018 2019 2020 2021 Actuarially determined contribution 632,404$ 651,811$ 683,524$ 673,301$ 641,018$ 756,973$ Contributions in relation to the actuarially determined contribution 632,404 651,811 683,524 673,301 641,018 756,973 CONTRIBUTION DEFICIENCY (Excess)-$ -$ -$ -$ -$ -$ Covered payroll 5,619,601$ 5,820,182$ 6,159,861$ 6,335,963$ 6,464,299$ 6,967,059$ Contributions as a percentage of covered payroll 11.25%11.20%11.10%10.63%9.92%10.87% 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 Six 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 23 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 3.25%,price inflation at 2.50%,salary increases of 3.35%to 14.25%,including inflation,and an investment rate of return at 7.25% annually. (See independent auditor's report.) - 61 -184 FISCAL YEAR ENDED APRIL 30,2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Actuarially determined contribution 806,757$ 808,308$ 808,112$ 935,192$ 902,596$ 1,099,147$ 1,295,962$ 1,246,616$ 1,274,674$ 1,580,337$ Contributions in relation to the actuarially determined contribution 897,431 888,578 886,519 898,172 948,549 1,101,142 1,364,479 1,402,674 1,297,308 1,577,686 CONTRIBUTION DEFICIENCY (Excess)(90,674)$ (80,270)$ (78,407)$ 37,020$ (45,953)$ (1,995)$ (68,517)$ (156,058)$ (22,634)$ 2,651$ Covered payroll 4,375,606$ 4,563,700$ 4,732,754$ 4,814,515$ 5,093,977$ 5,249,845$ 5,525,220$ 5,827,563$ 6,084,253$ 6,021,819$ Contributions as a percentage of covered payroll 20.51%19.47%18.73%18.66%18.62%20.97%24.70%24.07%21.32%26.20% Notes to Required Supplementary Information 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 20 years;the asset valuation method was at five-year smoothed 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 Ten Fiscal Years (See independent auditor's report.) - 62 -185 MEASUREMENT DATE DECEMBER 31,2015 2016 2017 2018 2019 2020 TOTAL PENSION LIABILITY Service cost 655,050$ 653,238$ 667,207$ 621,641$ 671,606$ 684,620$ Interest 1,440,465 1,549,109 1,691,702 1,765,752 1,903,522 2,050,886 Differences between expected and actual experience (198,500) 173,858 7,116 159,846 282,268 (235,564) Changes of assumptions 30,956 (66,399) (765,062) 882,365 - (441,121) Benefit payments, including refunds of member contributions (485,137) (412,666) (528,884) (652,817) (832,123) (830,462) Net change in total pension liability 1,442,834 1,897,140 1,072,079 2,776,787 2,025,273 1,228,359 Total pension liability - beginning 19,146,890 20,589,724 22,486,864 23,558,943 26,335,730 28,361,003 TOTAL PENSION LIABILITY - ENDING 20,589,724$ 22,486,864$ 23,558,943$ 26,335,730$ 28,361,003$ 29,589,362$ PLAN FIDUCIARY NET POSITION Contributions - employer 637,826$ 669,937$ 669,286$ 703,864$ 617,053$ 694,734$ Contributions - member 253,640 267,974 271,577 297,890 290,454 291,633 Net investment income 85,777 1,184,782 3,015,203 (914,219) 3,812,685 3,496,013 Benefit payments, including refunds of member contributions (485,137) (412,666) (528,884) (652,817) (832,123) (830,462) Administrative expense/other (466,427) 5,449 (203,705) 329,608 15,357 77,814 Net change in plan fiduciary net position 25,679 1,715,476 3,223,477 (235,674)3,903,426 3,729,732 Plan fiduciary net position - beginning 16,952,168 16,977,847 18,693,323 21,916,800 21,681,126 25,584,552 PLAN FIDUCIARY NET POSITION - ENDING 16,977,847$ 18,693,323$ 21,916,800$ 21,681,126$ 25,584,552$ 29,314,284$ EMPLOYER'S NET PENSION LIABILITY 3,611,877$ 3,793,541$ 1,642,143$ 4,654,604$ 2,776,451$ 275,078$ VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS ILLINOIS MUNICIPAL RETIREMENT FUND Last Six Fiscal Years (This schedule is continued on the following page.) - 63 -186 MEASUREMENT DATE DECEMBER 31,2015 2016 2017 2018 2019 2020 Plan fiduciary net position as a percentage of the total pension liability 82.46%83.13%93.03%82.33%90.21%99.07% Covered payroll 5,619,601$ 5,954,999$ 6,035,047$ 6,335,404$ 6,454,529$ 6,486,869$ Employer's net pension liability as a percentage of covered payroll 64.30%63.70%27.20%73.50%43.00%4.20% 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. 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. Changes in assumptions related to price inflation, salary increases, retirement age, and mortality rates were made in 2020. (See independent auditor's report.) - 64 -187 MEASUREMENT DATE APRIL 30,2015 2016 2017 2018 2019 2020 2021 TOTAL PENSION LIABILITY Service cost 1,098,445$ 1,194,830$ 1,290,807$ 1,273,722$ 1,313,637$ 1,452,555$ 1,438,196$ Interest 2,039,130 2,374,855 2,718,699 2,879,343 3,076,159 3,011,884 3,339,001 Changes of benefit terms - - - - - 118,430 - Differences between expected and actual experience (319,230) (220,856) (469,897) (549,216) (4,863,845) 1,003,729 (52,953) Changes of assumptions 2,082,221 1,674,600 (928,943) 1,138,995 1,585,849 - - Benefit payments, including refunds of member (413,533) (434,932) (442,742) (494,765) (510,423) (640,262) (811,860) contributions Net change in total pension liability 4,487,033 4,588,497 2,167,924 4,248,079 601,377 4,946,336 3,912,384 Total pension liability - beginning 27,395,166 31,882,199 36,470,696 38,638,620 42,886,699 43,488,076 48,434,412 TOTAL PENSION LIABILITY - ENDING 31,882,199$ 36,470,696$ 38,638,620$ 42,886,699$ 43,488,076$ 48,434,412$ 52,346,796$ PLAN FIDUCIARY NET POSITION Contributions - employer 898,172$ 948,599$ 1,101,142$ 1,364,479$ 1,402,674$ 1,297,308$ 1,577,686$ Contributions - member 522,107 490,958 509,526 524,835 555,362 580,065 655,092 Net investment income 1,466,441 (72,695) 2,276,889 2,098,694 1,688,922 532,039 8,660,971 Benefit payments, including refunds of member (413,533) (434,932) (442,742) (494,765) (510,423) (640,262) (811,860) contributions Administrative expense (33,752) (32,827) (41,812) (42,745) (49,718) (43,145) (43,819) Net change in plan fiduciary net position 2,439,435 899,103 3,403,003 3,450,498 3,086,817 1,726,005 10,038,070 Plan fiduciary net position - beginning 21,386,315 23,825,750 24,724,853 28,127,856 31,578,354 34,665,171 36,391,176 PLAN FIDUCIARY NET POSITION - ENDING 23,825,750$ 24,724,853$ 28,127,856$ 31,578,354$ 34,665,171$ 36,391,176$ 46,429,246$ EMPLOYER'S NET PENSION LIABILITY 8,056,449$ 11,745,843$ 10,510,764$ 11,308,345$ 8,822,905$ 12,043,236$ 5,917,550$ VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS POLICE PENSION FUND Last Seven Fiscal Years (This schedule is continued on the following page.) - 65 -188 MEASUREMENT DATE APRIL 30,2015 2016 2017 2018 2019 2020 2021 Plan fiduciary net position as a percentage of the total pension liability 74.73%67.79%72.80%73.63%79.71%75.13%88.70% Covered payroll 4,814,515$ 5,093,977$ 5,249,845$ 5,525,220$ 5,827,563$ 6,084,253$ 6,021,819$ Employer's net pension liability as a percentage of covered payroll 167.34%230.58%200.21%204.67%151.40%197.94%98.27% 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. 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.) - 66 -189 MEASUREMENT DATE APRIL 30,2018 2019 2020 2021 TOTAL OPEB LIABILITY Service cost 20,960$ 26,191$ 28,320$ 26,239$ Interest 48,256 49,905 45,347 43,717 Changes of benefit terms - - - - Differences between expected and actual experience (293,399) (221,712) - 74,837 Changes of assumptions 302,198 175,872 85,282 438,713 Benefit payments (32,954) (32,258) (25,206) (44,805) Other changes - 36,381 (2,736) - Net change in total OPEB liability 45,061 34,379 131,007 538,701 Total OPEB liability - beginning 1,345,855 1,390,916 1,425,295 1,556,302 TOTAL OPEB LIABILITY - ENDING 1,390,916$ 1,425,295$ 1,556,302$ 2,095,003$ Covered-employee payroll 10,735,898$ 11,381,178$ 11,381,178$ 12,031,717$ Employer's total OPEB liability as a percentage of covered-employee payroll 12.96%12.52%13.67%17.41% 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 Four 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. There were changes in assumptions related to the discount rate and health care trend rate in 2020.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 2021.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.) - 67 -190 FISCAL YEAR ENDED APRIL 30,2015 2016 2017 2018 2019 2020 2021 Annual money-weighted rate of return, net of investment expense 6.64%(0.29%)8.93%7.21%5.18%1.49%23.12% Notes to Required Supplementary Information VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF INVESTMENT RETURNS POLICE PENSION FUND Last Seven 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.) - 68 -191 - 47 - VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO REQUIRED SUPPLEMENTARY INFORMATION April 30, 2021 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, 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 governmental funds had expenditures that exceeded budget: Fund Budget Expenditures Debt Service $ 3,014,800 $ 3,048,100 Motor Fuel Tax 2,000,000 2,122,092 Route 30 TIF - 5,997 - 69 -192 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES 193 MAJOR GOVERNMENTAL FUNDS 194 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual TAXES Property taxes 4,414,900$ 4,414,900$ 4,512,639$ Property tax - police pension 1,580,000 1,580,000 1,577,460 Property taxes - road and bridge 375,000 375,000 384,392 Property taxes - IMRF 550,000 550,000 549,371 Hotel/motel tax 800 800 419 Amusement tax 7,000 7,000 1,243 Local motor fuel tax 1,100,000 1,100,000 970,687 Total taxes 8,027,700 8,027,700 7,996,211 LICENSES AND PERMITS Licenses Liquor 100,000 100,000 97,940 Contractors 45,000 45,000 46,800 Cigarette 6,000 6,000 5,750 Scavenger 200 200 100 Business 40,000 40,000 44,425 Total licenses 191,200 191,200 195,015 Permits Building 950,000 950,000 1,495,052 Sign 5,000 5,000 3,687 Special movement 15,000 15,000 27,900 Solicitors 2,000 2,000 2,860 Total permits 972,000 972,000 1,529,499 Total licenses and permits 1,163,200 1,163,200 1,724,514 INTERGOVERNMENTAL Grant revenue 35,750 35,750 1,932,958 Personal property replacement tax 55,000 55,000 60,678 Sales tax 5,889,703 5,889,703 6,812,757 Use tax 1,100,000 1,100,000 1,809,248 Income tax 3,750,000 3,750,000 4,537,460 Total intergovernmental 10,830,453 10,830,453 15,153,101 CHARGES FOR SERVICES Rental income 49,200 49,200 49,200 Zoning applications 20,000 20,000 21,899 Accident report copies 5,000 5,000 6,250 Maps and ordinances copies 2,000 2,000 1,381 Garbage fees 4,720,000 4,720,000 4,708,687 Engineering services 5,000 5,000 - (This schedule is continued on the following page.) - 70 -195 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual CHARGES FOR SERVICES (Continued) Special detail reimbursement 75,000$ 75,000$ 26,146$ Tower rent 45,800 45,800 49,215 Telephone franchise fee 125,000 125,000 102,746 Cable franchise fee 500,000 500,000 470,110 Amphitheater rent 500 500 - School liaison reimbursement 465,000 465,000 76,005 HIDTA/organized crime reimbursement 10,000 10,000 27,439 Community room rental 4,000 4,000 - Sex offenders registration - - 730 Parking lot revenues 4,000 4,000 3,400 Impound fees 25,000 25,000 41,000 Total charges for services 6,055,500 6,055,500 5,584,208 FINES AND FORFEITS Will County Circuit Court fines 330,000 330,000 297,493 Kendall County Circuit Court fines 2,000 2,000 5,828 Traffic and ordinance fines 135,000 135,000 108,666 Drug forfeiture 225,000 225,000 94,861 False alarm fees 1,000 1,000 9,000 Administrative fines - late fees 9,000 9,000 9,025 Asset seizure - federal (Department of Justice equitable sharing)5,000 5,000 - Asset seizure - federal (U.S. Treasury equitable sharing)1,000 1,000 - Court fines - drug account - - 700 Total fines and forfeits 708,000 708,000 525,573 INVESTMENT INCOME 98,209 98,209 52,850 MISCELLANEOUS Other reimbursements 90,000 90,000 117,124 Other receipts 25,000 25,000 25,452 Other miscellaneous - - 4,100 PEMA donation - - 2,020 Miscellaneous donations 15,000 15,000 6,494 Event sponsorship program 5,000 5,000 - Total miscellaneous 135,000 135,000 155,190 TOTAL REVENUES 27,018,062$ 27,018,062$ 31,191,647$ (See independent auditor's report.) - 71 -196 SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual GENERAL GOVERNMENT Legislative 460,230$ 460,230$ 968,405$ Administration 864,865 864,865 836,888 Community relations 186,525 186,525 184,475 Facility management 165,600 165,600 171,624 Human resources 303,250 303,250 283,067 Information technology 971,850 971,850 1,045,936 Legal program 506,439 506,439 491,901 Planning 628,150 628,150 603,526 Building 997,400 997,400 1,002,883 Subtotal 5,084,309 5,084,309 5,588,705 Insurance allocation - - (34,007) Total general government 5,084,309 5,084,309 5,554,698 PUBLIC SAFETY Police department Executive 659,010 659,010 640,628 Police operations 8,048,613 8,048,613 7,817,375 Police administration 2,735,024 2,735,024 2,528,475 Police records - - - Seizure/forfeiture 225,000 225,000 100,230 Police special activities 35,000 35,000 24,423 Community services 1,801,005 1,801,005 1,644,542 Nondivisional 135,650 135,650 108,863 Total police department 13,639,302 13,639,302 12,864,536 Police commission 30,521 30,521 8,433 PEMA 139,230 139,230 75,605 Subtotal 13,809,053 13,809,053 12,948,574 Insurance allocation - - (72,892) Total public safety 13,809,053 13,809,053 12,875,682 VILLAGE OF PLAINFIELD, ILLINOIS (This schedule is continued on the following page.) - 72 -197 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual HIGHWAYS AND STREETS Waste hauler 4,300,000$ 4,300,000$ 4,364,628$ Administration 634,200 634,200 640,307 Street maintenance 2,953,000 2,953,000 3,288,394 Vehicle maintenance 282,600 282,600 279,332 Forestry 181,900 181,900 211,900 Subtotal 8,351,700 8,351,700 8,784,561 Insurance allocation - - (20,697) Total highways and streets 8,351,700 8,351,700 8,763,864 TOTAL EXPENDITURES 27,245,062$ 27,245,062$ 27,194,244$ (See independent auditor's report.) - 73 -198 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual GENERAL GOVERNMENT Legislative Salaries - President 24,000$ 24,000$ 24,000$ Salaries - Elected Officials 25,000 25,000 23,000 Salaries - Liquor Commission 1,500 1,500 1,500 Salaries - Village Treasurer 2,500 2,500 2,500 FICA 3,300 3,300 3,162 Medicare 780 780 740 Employee insurance 150 150 101 Travel/training 10,000 10,000 - Replacement equipment 3,000 3,000 5,248 Dues and subscriptions 40,000 40,000 53,068 Public relations 115,000 115,000 107,052 Cable TV 10,000 10,000 15,761 Economic incentive rebate 225,000 225,000 587,273 Small Business Relief Grant - - 145,000 Total legislative 460,230 460,230 968,405 Administration Salaries - full-time 650,000 650,000 671,481 Salaries - part-time 55,000 55,000 63,773 Salaries - overtime 3,000 3,000 276 FICA 43,900 43,900 40,466 Medicare 10,265 10,265 11,245 IMRF 77,900 77,900 84,122 Employee insurance 88,000 88,000 89,852 Deferred compensation contribution 25,500 25,500 20,554 Travel/training 15,000 15,000 1,501 Unemployment insurance 5,000 5,000 5,311 Telephone/internet 5,500 5,500 2,468 Cellular phones/pagers 2,300 2,300 1,657 Dues and subscriptions 5,000 5,000 2,476 Office supplies/postage 32,000 32,000 32,225 Gas, oil, wash, and mileage 9,500 9,500 7,200 Maintenance contract/lease 8,000 8,000 1,894 Recording fees 1,500 1,500 506 Legal notices 2,500 2,500 2,103 Attorney legal fees 45,000 45,000 43,085 Contractual services 80,000 80,000 63,584 Office furniture and equipment 5,000 5,000 3,920 Contingencies 45,000 45,000 25,884 Bad Debt Expense - - 11,305 Subtotal administration 1,214,865 1,214,865 1,186,888 Less water and sewer reimbursement (350,000) (350,000) (350,000) Total administration 864,865 864,865 836,888 (This schedule is continued on the following pages.) - 74 -199 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual GENERAL GOVERNMENT (Continued) Community relations Salaries - full-time 108,000$ 108,000$ 110,916$ FICA 6,700 6,700 6,745 Medicare 1,600 1,600 1,577 IMRF 12,075 12,075 12,682 Employee insurance 23,500 23,500 23,066 Deferred compensation contribution 4,000 4,000 3,755 Travel/training 1,500 1,500 81 Telephone/internet 700 700 309 Public relations 13,000 13,000 11,148 Office supplies/postage 500 500 - Dues and subscriptions 850 850 635 Gas, oil, wash, and mileage 100 100 - Marketing and promotion 1,500 1,500 - Settler's Park 8,500 8,500 - Contractual services 4,000 4,000 13,561 Total community relations 186,525 186,525 184,475 Facility management Salaries - full-time 53,000 53,000 53,084 Salaries - overtime 3,000 3,000 3,344 FICA 3,400 3,400 3,511 Medicare 800 800 821 IMRF 5,900 5,900 6,405 Building maintenance supplies 12,000 12,000 12,676 Deferred compensation contribution - - 1,220 Contractual services 40,000 40,000 42,946 Employee insurance 17,500 17,500 14,732 Building improvements 30,000 30,000 32,885 Total facility management 165,600 165,600 171,624 Human resources Salaries - full-time 180,000 180,000 185,129 Salaries - overtime 500 500 - FICA 11,000 11,000 11,789 Medicare 2,500 2,500 2,843 IMRF 19,650 19,650 22,034 Employee insurance 42,500 42,500 42,044 Deferred compensation contribution 7,000 7,000 6,953 Travel/training 6,500 6,500 614 Telephone/internet 1,000 1,000 450 Cellular telephone/pager 600 600 543 Office supplies/postage 1,500 1,500 1,249 Dues and subscriptions 9,000 9,000 708 Gas, oil, wash, and mileage 1,200 1,200 - Public relations 12,300 12,300 7,363 Contractual services 8,000 8,000 1,348 Total human resources 303,250 303,250 283,067 (This schedule is continued on the following pages.) - 75 -200 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual GENERAL GOVERNMENT (Continued) Information technology Salaries - full-time 365,000$ 365,000$ 307,527$ Salaries - overtime 500 500 - FICA 22,500 22,500 19,250 Medicare 5,300 5,300 4,502 IMRF 40,000 40,000 34,519 Employee insurance 60,000 60,000 55,192 Deferred compensation contribution 9,000 9,000 7,419 Travel/training 17,000 17,000 - Telephone/internet 500 500 228 Cellular telephone/pagers 3,700 3,700 2,796 Office supplies/postage 1,400 1,400 2,586 Dues and subscriptions 700 700 691 Gas, oil, wash, and mileage 400 400 - Uniforms/clothing 500 500 267 Software licensing/renewals 289,950 289,950 444,440 Software 74,300 74,300 74,698 Contractual services 56,100 56,100 52,263 Computers 25,000 25,000 39,558 Total information technology 971,850 971,850 1,045,936 Legal program Salaries - full-time 282,714 282,714 291,981 Salaries - part-time 40,800 40,800 26,878 Salaries - overtime 1,000 1,000 - FICA 20,040 20,040 20,013 Medicare 4,705 4,705 4,605 IMRF 35,700 35,700 35,706 Employee insurance 65,457 65,457 60,370 Deferred compensation contribution 8,000 8,000 9,389 Travel/training 3,000 3,000 554 Telephone/internet 1,092 1,092 491 Cellular phones/pager 671 671 1,208 Office supplies/postage 10,000 10,000 5,632 Dues and subscriptions 10,000 10,000 10,506 Gas, oil, wash, and mileage 500 500 836 Uniforms/clothing 600 600 634 Maintenance contract/lease 2,160 2,160 2,016 Vehicle maintenance - - 784 Legal fees 20,000 20,000 20,298 Total legal program 506,439 506,439 491,901 Planning Salaries - full-time 375,000 375,000 338,140 Compensation - plan commission 3,500 3,500 4,465 Salaries - overtime 2,500 2,500 - FICA 23,500 23,500 21,781 Medicare 5,500 5,500 5,094 (This schedule is continued on the following pages.) - 76 -201 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual GENERAL GOVERNMENT (Continued) Planning (Continued) IMRF 41,100$ 41,100$ 38,775$ Employee insurance 84,000 84,000 75,575 Deferred compensation contribution 8,500 8,500 6,597 Travel/training 8,000 8,000 1,245 Unemployment insurance 1,000 1,000 1,000 Telephone/internet 3,000 3,000 1,341 Cellular phones/pagers 1,800 1,800 1,032 Office supplies/postage 10,000 10,000 3,795 Dues and subscriptions 5,000 5,000 4,588 Gas, oil, wash, and mileage 750 750 37 Maintenance contract/lease 2,000 2,000 1,820 Vehicle maintenance 1,000 1,000 - Legal fees 9,000 9,000 12,540 Special projects/programs 15,000 15,000 62,526 Contractual services 20,000 20,000 4,387 Engineer fees 8,000 8,000 18,788 Total planning 628,150 628,150 603,526 Building Salaries - full-time 635,000 635,000 669,669 Salaries - overtime 3,000 3,000 - FICA 40,000 40,000 41,796 Medicare 9,500 9,500 9,775 IMRF 72,000 72,000 75,590 Employee insurance 175,000 175,000 164,902 Deferred compensation contribution 15,000 15,000 16,397 Travel/training 12,000 12,000 3,543 Unemployment insurance 1,500 1,500 1,500 Telephone/internet 1,000 1,000 450 Cellular phones/pagers 4,500 4,500 4,050 Office supplies/postage 10,000 10,000 8,192 Dues and subscriptions 4,000 4,000 340 Gas, oil, wash, and mileage 1,000 1,000 - Uniforms/clothing 900 900 898 Recording fees 3,000 3,000 2,611 Contractual services 10,000 10,000 3,170 Total building 997,400 997,400 1,002,883 Subtotal 5,084,309 5,084,309 5,588,705 Insurance allocation - - (34,007) Total general government 5,084,309 5,084,309 5,554,698 (This schedule is continued on the following pages.) - 77 -202 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual PUBLIC SAFETY Police department Executive Salaries - full-time 337,760$ 337,760$ 338,919$ Salaries - part-time 35,875 35,875 32,174 Salaries - overtime 1,000 1,000 255 FICA 23,227 23,227 22,607 Medicare 5,432 5,432 5,450 IMRF 25,156 25,156 23,140 Employee insurance 71,539 71,539 67,336 Deferred compensation contribution 8,000 8,000 6,381 Travel/training 7,000 7,000 3,630 Education/school 3,000 3,000 3,000 Unemployment insurance 20,000 20,000 20,000 Telephone/internet 1,092 1,092 450 Cellular phones/pagers 720 720 527 Office supplies/postage 8,000 8,000 6,288 Replacement supplies 3,500 3,500 1,899 Dues and subscriptions 5,000 5,000 4,905 Gas, oil, wash, and mileage 3,700 3,700 1,245 Uniforms/clothing 1,800 1,800 2,251 Maintenance contract/lease 6,709 6,709 5,651 Custodian 60,000 60,000 71,172 Vehicle equipment maintenance 2,500 2,500 1,688 Contractual services 28,000 28,000 21,230 Sex offender's registration fee - - 430 Total executive 659,010 659,010 640,628 Police operations Salaries - full-time 4,142,260 4,142,260 3,985,541 Salaries - part-time - - (1,025) Salaries - overtime 250,000 250,000 224,247 FICA 272,320 272,320 265,944 Medicare 63,687 63,687 62,253 IMRF 45,993 45,993 15,670 Police pension contribution 1,580,000 1,580,000 1,577,460 Employee insurance 606,620 606,620 630,361 Deferred compensation contribution 130,000 130,000 114,454 Travel/training 41,240 41,240 24,968 Telephone/insurance 13,604 13,604 33,635 Cellular phones/pagers 20,844 20,844 6,256 Office supplies/postage 13,500 13,500 7,084 Replacement supplies 17,000 17,000 16,708 Dues and subscriptions 3,900 3,900 710 Gas, oil, wash, and mileage 61,000 61,000 61,881 Uniforms/clothing 44,900 44,900 48,403 Traffic programs - - - Ammunition/weapons 28,000 28,000 28,249 Radio maintenance 2,000 2,000 48 (This schedule is continued on the following pages.) - 78 -203 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) Police department (Continued) Police operations Maintenance contracts/lease 19,275$ 19,275$ 4,366$ Bike unit 3,500 3,500 3,385 Vehicle maintenance 46,970 46,970 75,795 K-9 Unit 4,000 4,000 5,416 Animal control 9,000 9,000 2,780 Contractual services 16,000 16,000 13,103 Contractual services - WESCOM 608,000 608,000 607,001 Community Programs- explorer program 5,000 5,000 2,682 Total police operations 8,048,613 8,048,613 7,817,375 Police administration Salaries - full-time 1,856,123 1,856,123 1,763,317 Salaries - overtime 120,000 120,000 107,876 FICA 122,520 122,520 116,994 Medicare 28,654 28,654 27,450 IMRF 14,840 14,840 13,655 Employee insurance 330,749 330,749 290,239 Deferred compensation contribution 55,000 55,000 53,793 Travel/training 23,800 23,800 11,448 Telephone/internet 1,404 1,404 579 Cellular phones/pagers 12,924 12,924 12,203 Office supplies/postage 5,500 5,500 3,877 Replacement supplies 6,500 6,500 4,215 Dues and subscriptions 4,970 4,970 3,999 Gas, oil, wash, and mileage 40,000 40,000 16,903 Uniforms/clothing 12,800 12,800 14,057 Crime scene/evidence tech support 5,000 5,000 6,315 Community programs - explorer program - - (240) Radio maintenance 28,500 28,500 25,564 Maintenance contract/lease 5,420 5,420 2,498 Vehicle maintenance 31,820 31,820 27,119 Background check services 2,500 2,500 2,407 DARE Program 5,000 5,000 3,076 Shop with a cop 10,000 10,000 14,900 Community programs 8,500 8,500 6,127 Community program- alcohol/tobacco 2,500 2,500 104 Total community services 2,735,024 2,735,024 2,528,475 Seizure/forfeiture Seizure/forfeiture expenditures 225,000 225,000 100,230 (This schedule is continued on the following pages.) - 79 -204 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) Police department (Continued) Police special activities FICA 2,016$ 2,016$ 1,344$ Medicare 471 471 314 Salaries - special activities 32,513 32,513 22,765 Total police special activities 35,000 35,000 24,423 Community services Salaries - full-time 978,189 978,189 914,637 Salaries - part-time 302,219 302,219 258,505 Salaries - overtime 56,000 56,000 40,089 FICA 82,857 82,857 77,332 Medicare 19,378 19,378 18,096 IMRF 13,010 13,010 58,343 Employee insurance 179,978 179,978 149,288 Deferred compensation contribution 41,000 41,000 25,302 Travel/training 8,710 8,710 5,931 Telephone/internet 2,808 2,808 1,164 Cellular phones/pagers 3,036 3,036 2,923 Office supplies/postage 13,600 13,600 9,889 Replacement supplies 4,700 4,700 2,707 Dues and subscriptions 1,650 1,650 1,632 Gas, oil, wash, and mileage 22,000 22,000 17,497 Uniform/clothing 9,700 9,700 12,074 Radio maintenance 500 500 - Maintenance contracts/lease 8,060 8,060 3,750 Vehicle maintenance 21,210 21,210 19,310 Chaplaincy program 3,000 3,000 1,219 Accreditation 8,000 8,000 4,595 Traffic program 21,400 21,400 20,259 Total community services 1,801,005 1,801,005 1,644,542 Nondivisional Office furniture and equipment 8,000 8,000 9,739 Capital equipment 115,650 115,650 85,762 PEMA Fundraising - - - Contingencies 12,000 12,000 13,362 Total nondivisional 135,650 135,650 108,863 Total police department 13,639,302 13,639,302 12,864,536 Police commission Salaries - part-time 5,500 5,500 1,111 FICA 341 341 57 Medicare 80 80 13 Travel/training 1,000 1,000 114 (This schedule is continued on the following pages.) - 80 -205 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) Police commission (Continued) Office supplies/postage 2,000$ 2,000$ 1,774$ Dues and subscriptions 600 600 699 Legal fees 1,000 1,000 - Police test/hiring 20,000 20,000 4,665 Total police commission 30,521 30,521 8,433 PEMA Travel/training 4,000 4,000 1,482 Telephone/internet 6,000 6,000 6,940 Office supplies 1,000 1,000 398 Cellular phones/pager 780 780 603 Replacement supplies 6,000 6,000 4,624 Dues and subscriptions 4,000 4,000 3,419 Gas, oil, wash, and mileage 8,000 8,000 2,166 Supplies and hardware 2,000 2,000 61 Uniforms/clothing 6,000 6,000 2,041 Emergency operation center 1,000 1,000 - Public relations 3,000 3,000 1,050 Disaster plan/exercises/NIMS 3,000 3,000 - Radio maintenance 12,000 12,000 13,915 Building maintenance 20,000 20,000 1,298 Vehicle maintenance 20,000 20,000 19,265 Maintenance contract/lease 1,200 1,200 1,798 Bike unit 1,500 1,500 168 Siren maintenance 13,000 13,000 10,228 Contractual services 5,250 5,250 - Cadet program 5,500 5,500 1,760 Search and rescue 4,000 4,000 3,900 Furniture/equipment 2,000 2,000 - Supplies and hardware - ESDA 2,000 2,000 - Machinery and equipment 5,000 5,000 - Contingencies 3,000 3,000 489 Total PEMA 139,230 139,230 75,605 Subtotal 13,809,053 13,809,053 12,948,574 Insurance allocation - - (72,892) Total public safety 13,809,053 13,809,053 12,875,682 HIGHWAYS AND STREETS Waste hauler Refuse hauler fees 4,300,000 4,300,000 4,364,628 Total waste hauler 4,300,000 4,300,000 4,364,628 (This schedule is continued on the following pages.) - 81 -206 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual HIGHWAYS AND STREETS (Continued) Administration Salaries - full-time 390,000$ 390,000$ 398,138$ FICA 24,500 24,500 25,116 Medicare 5,700 5,700 5,992 IMRF 43,200 43,200 46,129 Employee insurance 85,000 85,000 83,463 Deferred compensation contribution 10,000 10,000 10,884 Travel/training 10,000 10,000 2,187 Unemployment insurance 4,500 4,500 4,500 Telephone/internet 25,000 25,000 33,010 Cellular phones/pagers 8,500 8,500 7,747 Office supplies/postage 3,000 3,000 4,134 Dues and subscriptions 3,000 3,000 2,898 Supplies/hardware 500 500 307 Gas, oil, wash, and mileage 300 300 - Building maintenance 20,000 20,000 12,559 Legal notices 1,000 1,000 3,243 Total administration 634,200 634,200 640,307 Street maintenance Salaries - full-time 860,000 860,000 848,798 Salaries - part-time - - - Salaries - overtime 80,000 80,000 97,807 FICA 59,500 59,500 58,971 Medicare 14,000 14,000 13,791 IMRF 95,000 95,000 106,751 Employee insurance 215,500 215,500 192,658 Deferred compensation contribution 25,000 25,000 21,025 Electricity/gas 215,000 215,000 195,754 Gas, oil, wash, and mileage 65,000 65,000 48,041 Supplies/hardware 15,000 15,000 14,616 Street signs maintenance 40,000 40,000 51,998 Aggregate materials 4,000 4,000 4,829 Uniforms/clothing 10,000 10,000 11,972 Radio maintenance 5,000 5,000 3,225 Vehicle maintenance 35,000 35,000 22,249 Street light maintenance 115,000 115,000 137,641 Street maintenance 140,000 140,000 157,742 Storm sewer improvements 20,000 20,000 15,272 Contractual services 190,000 190,000 159,676 Sidewalk maintenance 5,000 5,000 5,220 Equipment maintenance 100,000 100,000 134,510 Supplies/hardware - salt purchase 270,000 270,000 227,596 Snow removal 375,000 375,000 758,252 Total street maintenance 2,953,000 2,953,000 3,288,394 (This schedule is continued on the following page.) - 82 -207 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual HIGHWAYS AND STREETS (Continued) Vehicle maintenance Salaries - full-time 195,000$ 195,000$ 191,800$ Salaries - overtime 8,000 8,000 9,939 FICA 12,600 12,600 12,577 Medicare 3,000 3,000 2,941 IMRF 21,500 21,500 22,795 Employee insurance 35,000 35,000 33,556 Deferred compensation contribution 7,500 7,500 5,724 Total vehicle maintenance 282,600 282,600 279,332 Forestry Salaries - full-time 83,000 83,000 85,741 Salaries - overtime 8,000 8,000 13,067 FICA 6,000 6,000 6,213 Medicare 1,400 1,400 1,453 IMRF 10,000 10,000 11,149 Employee insurance 15,000 15,000 13,226 Deferred compensation contribution 3,000 3,000 2,275 Supplies/hardware 10,000 10,000 11,071 Contractual services 25,000 25,000 23,506 Tree removal 20,000 20,000 44,200 Uniforms/clothing 500 500 - Total forestry 181,900 181,900 211,900 Subtotal 8,351,700 8,351,700 8,784,561 Insurance allocation - - (20,697) Total highways and streets 8,351,700 8,351,700 8,763,864 TOTAL EXPENDITURES 27,245,062$ 27,245,062$ 27,194,244 (See independent auditor's report.) - 83 -208 CAPITAL PROJECTS FUND Original Final Budget Budget Actual REVENUES Home rule sales tax 3,775,000$ 3,775,000$ 4,229,671$ Intergovernmental 12,274,000 12,274,000 4,312,843 Charges for services Impact fee 36,000 36,000 140,819 Fines and forfeits 367,000 367,000 388,980 Investment income 250,000 250,000 35,089 Miscellaneous 65,000 65,000 294,618 Total revenues 16,767,000 16,767,000 9,402,020 EXPENDITURES Capital outlay Contractual services 110,000 110,000 110,706 Engineering 100,000 100,000 133,650 Building improvements 600,000 600,000 730,581 Sidewalk and curb replacement 500,000 500,000 583,882 Machinery and equipment - police 270,000 270,000 189,877 Machinery and equipment - public works 652,000 652,000 606,106 Bridge repairs and reconstructions 830,000 830,000 26,283 Roadway improvements 13,620,000 13,620,000 7,490,306 Storm and drainage improvements 40,000 40,000 19,901 I-55 interchange design 100,000 100,000 26,340 PACE Park-n-Ride - - 1,358 127th Street-Plainfield/Naperville Rd.250,000 250,000 43,363 Engineering Fees - The Boulevard - - 165,515 Settler's park campus refresh 160,000 160,000 28,423 Pond drainage 40,000 40,000 - Beautification improvements 100,000 100,000 - Total expenditures 17,372,000 17,372,000 10,156,291 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (605,000) (605,000) (754,271) OTHER FINANCING SOURCES (USES) Transfers in - - 3,121,257 Transfers (out)(2,031,000) (2,031,000) (2,025,793) Sale of capital assets 3,000 3,000 2,828 Total other financing sources (uses)(2,028,000) (2,028,000) 1,098,292 NET CHANGE IN FUND BALANCE (2,633,000)$ (2,633,000)$ 344,021 FUND BALANCE, MAY 1 18,762,050 FUND BALANCE, APRIL 30 19,106,071$ For the Year Ended April 30, 2021 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (See independent auditor's report.) - 84 -209 Original Final Budget Budget Actual REVENUES Investment income 8,000$ 8,000$ 1,277$ Total revenues 8,000 8,000 1,277 EXPENDITURES Debt service Principal 2,520,000 2,520,000 2,520,000 Interest and fiscal charges 494,800 494,800 528,100 Total expenditures 3,014,800 3,014,800 3,048,100 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (3,006,800) (3,006,800) (3,046,823) OTHER FINANCING SOURCES (USES) Transfers in 3,014,800 3,014,800 3,009,593 Refunding bonds issued - - 2,790,000 Payment to escrow agent - - (2,754,483) Total other financing sources (uses)3,014,800 3,014,800 3,045,110 NET CHANGE IN FUND BALANCE 8,000$ 8,000$ (1,713) FUND BALANCE, MAY 1 1,830 FUND BALANCE, APRIL 30 117$ For the Year Ended April 30, 2021 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL DEBT SERVICE FUND (See independent auditor's report.) - 85 -210 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. 211 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS April 30, 2021 Liability Alcohol Insurance Audit Enforcement ASSETS AND DEFERRED OUTFLOWS OF RESOURCES ASSETS Cash and investments 243,287$ 9,779$ 27,282$ Receivables Property tax 343,584 39,511 - Allotments - - - Other - - 1,850 Total assets 586,871 49,290 29,132 DEFERRED OUTFLOWS OF RESOURCES None - - - TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 586,871$ 49,290$ 29,132$ LIABILITIES Accounts payable 500$ -$ -$ Total liabilities 500 - - DEFERRED INFLOWS OF RESOURCES Unavailable property tax revenue 343,584 39,511 - Total liabilities and deferred inflows of resources 344,084 39,511 - FUND BALANCES Restricted Street maintenance - - - Public safety - - 29,132 Audit - 9,779 - Liability insurance 242,787 - - Economic development - - - Total fund balances 242,787 9,779 29,132 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES 586,871$ 49,290$ 29,132$ Special Revenue OF RESOURCES, AND FUND BALANCES LIABILITIES, DEFERRED INFLOWS - 86 -212 Motor Downtown Route 30 Fuel Tax D.A.R.E.TIF Fund TIF Fund Total 4,754,942$ 3,547$ 1,524,330$ 12,712$ 6,575,879$ - - 757,097 121,685 1,261,877 130,391 - - - 130,391 - - - - 1,850 4,885,333 3,547 2,281,427 134,397 7,969,997 - - - - - 4,885,333$ 3,547$ 2,281,427$ 134,397$ 7,969,997$ 265,752$ -$ 405,185$ 5,997$ 677,434$ 265,752 - 405,185 5,997 677,434 - - 757,097 121,685 1,261,877 265,752 - 1,162,282 127,682 1,939,311 4,619,581 - - - 4,619,581 - 3,547 - - 32,679 - - - - 9,779 - - - - 242,787 - - 1,119,145 6,715 1,125,860 4,619,581 3,547 1,119,145 6,715 6,030,686 4,885,333$ 3,547$ 2,281,427$ 134,397$ 7,969,997$ Special Revenue (See independent auditor's report.) - 87 -213 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS For the Year Ended April 30, 2021 Liability Alcohol Insurance Audit Enforcement REVENUES Taxes 150,396$ 30,373$ -$ Intergovernmental - - - Fines and forfeits - - 15,858 Investment income 485 33 70 Total revenues 150,881 30,406 15,928 EXPENDITURES Current General government 40,355 40,320 - Public safety 305,310 - - Highways and streets 65,336 - - Total expenditures 411,001 40,320 - EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (260,120) (9,914) 15,928 OTHER FINANCING SOURCES (USES) Transfers (out)- - (25,000) Total other financing sources (uses)- - (25,000) NET CHANGE IN FUND BALANCES (260,120) (9,914) (9,072) FUND BALANCES, MAY 1 502,907 19,693 38,204 FUND BALANCES, APRIL 30 242,787$ 9,779$ 29,132$ Special Revenue - 88 -214 Motor Downtown Route 30 Fuel Tax D.A.R.E.TIF Fund TIF Fund Total -$ -$ 775,316$ 11,723$ 967,808$ 2,959,500 - - - 2,959,500 - - - - 15,858 8,601 11 2,426 16 11,642 2,968,101 11 777,742 11,739 3,954,808 - - 652,978 5,997 739,650 - - - - 305,310 2,122,092 - - - 2,187,428 2,122,092 - 652,978 5,997 3,232,388 846,009 11 124,764 5,742 722,420 - - - - (25,000) - - - - (25,000) 846,009 11 124,764 5,742 697,420 3,773,572 3,536 994,381 973 5,333,266 4,619,581$ 3,547$ 1,119,145$ 6,715$ 6,030,686$ Special Revenue (See independent auditor's report.) - 89 -215 Original Final Budget Budget Actual REVENUES Taxes Property tax 150,000$ 150,000$ 150,396$ Investment income 5,000 5,000 485 Total revenues 155,000 155,000 150,881 EXPENDITURES General government Treasurer bond 336 336 336 Commercial umbrella liability insurance 19,491 19,491 21,512 Workman's compensation insurance 24,363 24,363 18,507 Public safety Commercial umbrella liability insurance 148,690 148,690 164,118 Workman's compensation insurance 185,863 185,863 141,192 Highways and streets Commercial umbrella liability insurance 31,819 31,819 35,121 Workman's compensation insurance 39,774 39,774 30,215 Total expenditures 450,336 450,336 411,001 NET CHANGE IN FUND BALANCE (295,336)$ (295,336)$ (260,120) FUND BALANCE, MAY 1 502,907 FUND BALANCE, APRIL 30 242,787$ For the Year Ended April 30, 2021 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 -216 Original Final Budget Budget Actual REVENUES Taxes Property tax 30,000$ 30,000$ 30,373$ Investment income 400 400 33 Total revenues 30,400 30,400 30,406 EXPENDITURES General government Audit 42,000 42,000 40,320 Total expenditures 42,000 42,000 40,320 NET CHANGE IN FUND BALANCE (11,600)$ (11,600)$ (9,914) FUND BALANCE, MAY 1 19,693 FUND BALANCE, APRIL 30 9,779$ For the Year Ended April 30, 2021 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL AUDIT FUND (See independent auditor's report.) - 91 -217 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, 2021 Final Original Budget Budget Actual REVENUES Fines and forfeits DUI proceeds 15,000$ 15,000$ 15,858$ Investment income 500 500 70 Total revenues 15,500 15,500 15,928 EXPENDITURES None - - - Total expenditures - - - EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 15,500 15,500 15,928 OTHER FINANCING SOURCES (USES) Transfers (out)(25,000) (25,000) (25,000) Total other financing sources (uses)(25,000) (25,000) (25,000) NET CHANGE IN FUND BALANCE (9,500)$ (9,500)$ (9,072) FUND BALANCE, MAY 1 38,204 FUND BALANCE, APRIL 30 29,132$ (See independent auditor's report.) - 92 -218 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, 2021 Original Final Budget Budget Actual REVENUES Intergovernmental State allotments 1,575,000$ 1,575,000$ 1,655,228$ Rebuild Illinois grant - - 1,304,272 Investment income 75,000 75,000 8,601 Total revenues 1,650,000 1,650,000 2,968,101 EXPENDITURES Highways and streets Street maintenance 2,000,000 2,000,000 2,122,092 Total expenditures 2,000,000 2,000,000 2,122,092 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (350,000) (350,000) 846,009 OTHER FINANCING SOURCES (USES) Transfers (out)(150,000) (150,000) - Total other financing sources (uses)(150,000) (150,000) - NET CHANGE IN FUND BALANCE (500,000)$ (500,000)$ 846,009 FUND BALANCE, MAY 1 3,773,572 FUND BALANCE, APRIL 30 4,619,581$ (See independent auditor's report.) - 93 -219 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, 2021 Original Final Budget Budget Actual REVENUES Investment income 100$ 100$ 11$ Miscellaneous 20,000 20,000 - Total revenues 20,100 20,100 11 EXPENDITURES Public safety Program expenditures 23,000 23,000 - Total expenditures 23,000 23,000 - NET CHANGE IN FUND BALANCE (2,900)$ (2,900)$ 11 FUND BALANCE, MAY 1 3,536 FUND BALANCE, APRIL 30 3,547$ (See independent auditor's report.) - 94 -220 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, 2021 Original Final Budget Budget Actual REVENUES Taxes Property taxes 730,000$ 730,000$ 775,316$ Investment income 10,000 10,000 2,426 Total revenues 740,000 740,000 777,742 EXPENDITURES General government Contractual services 1,000,000 1,000,000 652,978 Facade improvements 40,000 40,000 - Total expenditures 1,040,000 1,040,000 652,978 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (300,000) (300,000) 124,764 OTHER FINANCING SOURCES (USES) Transfers (out)(50,000) (50,000) - Total other financing sources (uses)(50,000) (50,000) - NET CHANGE IN FUND BALANCE (350,000)$ (350,000)$ 124,764 FUND BALANCE, MAY 1 994,381 FUND BALANCE, APRIL 30 1,119,145$ (See independent auditor's report.) - 95 -221 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL ROUTE 30 TIF FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual REVENUES Taxes Property taxes 1,000$ 1,000$ 11,723$ Investment income 50 50 16 Total revenues 1,050 1,050 11,739 EXPENDITURES General government Property tax rebates - - 5,997 Total expenditures - - 5,997 NET CHANGE IN FUND BALANCE 1,050$ 1,050$ 5,742 FUND BALANCE, MAY 1 973 FUND BALANCE, APRIL 30 6,715$ (See independent auditor's report.) - 96 -222 MAJOR ENTERPRISE FUND 223 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF NET POSITION WATER AND SEWER DEPARTMENT ACCOUNTS April 30, 2021 Water and Sewer Capital Operations Projects Total CURRENT ASSETS Cash and investments 18,198,078$ 3,451,335$ 21,649,413$ Receivables Accounts 2,714,334 - 2,714,334 Sales tax 625,794 - 625,794 Other 252 - 252 Interest 626 1,581 2,207 Total current assets 21,539,084 3,452,916 24,992,000 CAPITAL ASSETS Nondepreciable 3,770,669 - 3,770,669 Depreciable, net of accumulated depreciation 102,582,517 - 102,582,517 Net capital assets 106,353,186 - 106,353,186 OTHER ASSETS Deposits 305,283 - 305,283 Total other assets 305,283 - 305,283 Total assets 128,197,553 3,452,916 131,650,469 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources - IMRF 132,554 - 132,554 Deferred outflows of resources - OPEB 26,403 - 26,403 Asset retirement obligation 346,354 - 346,354 Unamortized loss on refundings 1,742,690 - 1,742,690 Total deferred outflows of resources 2,248,001 - 2,248,001 Total assets and deferred outflows of resources 130,445,554 3,452,916 133,898,470 (This schedule is continued on the following page.) - 97 -224 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF NET POSITION (Continued) WATER AND SEWER DEPARTMENT ACCOUNTS April 30, 2021 Water and Sewer Capital Operations Projects Total CURRENT LIABILITIES Accounts payable 3,346,706$ -$ 3,346,706$ Accrued payroll 21,213 - 21,213 Accrued interest 247,320 - 247,320 Compensated absences payable - current 69,607 - 69,607 Illinois EPA loan payable - current 165,465 - 165,465 Bonds payable - current 665,000 - 665,000 Total OPEB liability - current 1,240 - 1,240 Developer deposit 23,647 - 23,647 Total current liabilities 4,540,198 - 4,540,198 LONG-TERM LIABILITIES Compensated absences payable - long-term 12,699 - 12,699 Net pension liability - IMRF 41,313 - 41,313 Total OPEB liability 56,759 - 56,759 Illinois EPA loan payable - long-term 1,679,158 - 1,679,158 Asset retirement obligation 375,000 - 375,000 Bonds payable - long-term 12,299,430 - 12,299,430 Total long-term liabilities 14,464,359 - 14,464,359 DEFERRED INFLOWS OF RESOURCES Deferred inflows of resources - IMRF 437,281 - 437,281 Deferred inflows of resources - OPEB 11,988 - 11,988 Total deferred inflows of resources 449,269 - 449,269 Total liabilities and deferred inflows of resources 19,453,826 - 19,453,826 NET POSITION Net investment in capital assets 93,286,823 - 93,286,823 Restricted for debt service 1,722,725 - 1,722,725 Unrestricted 15,982,180 3,452,916 19,435,096 TOTAL NET POSITION 110,991,728$ 3,452,916$ 114,444,644$ (See independent auditor's report.) - 98 -225 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, 2021 Water and Sewer Capital Operations Projects Eliminations Total OPERATING REVENUES Charges for services Customer sales 19,140,282$ -$ -$ 19,140,282$ Meter sales 191,884 - - 191,884 Total operating revenues 19,332,166 - - 19,332,166 OPERATING EXPENSES Water operations 11,725,331 - - 11,725,331 Sewer operations 2,690,225 - - 2,690,225 Depreciation 3,522,664 - - 3,522,664 Total operating expenses 17,938,220 - - 17,938,220 OPERATING INCOME 1,393,946 - - 1,393,946 NON-OPERATING REVENUES (EXPENSES) Home rule sales tax 2,114,518 - - 2,114,518 Miscellaneous income 54,981 - - 54,981 Connection fees 3,216,056 - - 3,216,056 Investment income 62,163 10,394 - 72,557 Interest expense (553,138) - - (553,138) Total non-operating revenues (expenses)4,894,580 10,394 - 4,904,974 INCOME BEFORE TRANSFERS AND CAPITAL CONTRIBUTIONS 6,288,526 10,394 - 6,298,920 TRANSFERS (OUT)(983,800) - - (983,800) CAPITAL CONTRIBUTIONS 929,493 - - 929,493 CHANGE IN NET POSITION 6,234,219 10,394 - 6,244,613 NET POSITION, MAY 1 104,757,509 3,442,522 - 108,200,031 NET POSITION, APRIL 30 110,991,728$ 3,452,916$ -$ 114,444,644$ (See independent auditor's report.) - 99 -226 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF CASH FLOWS WATER AND SEWER DEPARTMENT ACCOUNTS For the Year Ended April 30, 2021 Water and Sewer Capital Operations Projects Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers 22,344,934$ -$ -$ 22,344,934$ Reimbursements to other funds (350,000) - - (350,000) Payments to suppliers (10,159,289) - - (10,159,289) Payments to employees (1,767,281) - - (1,767,281) Net cash from operating activities 10,068,364 - - 10,068,364 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers (out)(983,800) - - (983,800) Home rule sales tax 1,865,339 - - 1,865,339 Net cash from noncapital financing activities 881,539 - - 881,539 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (5,574,146) - - (5,574,146) Principal payments on long-term debt (808,416) - - (808,416) Interest paid (514,843) - - (514,843) Net cash from capital and related financing activities (6,897,405) - - (6,897,405) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments - 567,329 - 567,329 Interest received 79,380 25,476 - 104,856 Net cash from investing activities 79,380 592,805 - 672,185 NET INCREASE IN CASH AND CASH EQUIVALENTS 4,131,878 592,805 - 4,724,683 CASH AND CASH EQUIVALENTS, MAY 1 14,066,200 2,196,347 - 16,262,547 CASH AND CASH EQUIVALENTS, APRIL 30 18,198,078$ 2,789,152$ -$ 20,987,230$ (This schedule is continued on the following page.) - 100 -227 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF CASH FLOWS (Continued) WATER AND SEWER DEPARTMENT ACCOUNTS For the Year Ended April 30, 2021 Water and Sewer Capital Operations Projects Eliminations Total RECONCILIATION OF OPERATING INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating income 1,393,946$ -$ -$ 1,393,946$ Miscellaneous income 3,271,037 - - 3,271,037 Adjustments to reconcile operating income to net cash from operating activities Depreciation 3,522,664 - - 3,522,664 (Increase) decrease in Accounts receivable (258,269) - - (258,269) Deposits (22,513) - - (22,513) Increase (decrease) in Pension items - IMRF (137,898) - - (137,898) Pension items - OPEB (5,542) - - (5,542) Accounts payable 2,347,445 - - 2,347,445 Asset retirement obligation 14,323 - - 14,323 Accrued expenses (56,829) - - (56,829) Total adjustments 5,403,381 - - 5,403,381 NET CASH FROM OPERATING ACTIVITIES 10,068,364$ -$ -$ 10,068,364$ CASH AND INVESTMENTS Cash and cash equivalents 18,198,078$ 2,789,152$ -$ 20,987,230$ Investments - 662,183 - 662,183 TOTAL CASH AND INVESTMENTS 18,198,078$ 3,451,335$ -$ 21,649,413$ NONCASH TRANSACTIONS Capital contributions 929,493$ -$ -$ 929,493$ (See independent auditor's report.) - 101 -228 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL WATER AND SEWER OPERATIONS ACCOUNTS For the Year Ended April 30, 2021 Original Final Budget Budget Actual WATER OPERATIONS Administration Salaries - full-time 240,000$ 240,000$ 219,318$ FICA 15,000 15,000 13,980 Medicare 3,500 3,500 3,355 IMRF 26,400 26,400 25,886 Employee insurance 53,500 53,500 45,398 Deferred compensation contribution 7,500 7,500 7,708 Travel/training 5,000 5,000 1,918 Unemployment insurance 2,000 2,000 2,000 Telephone/internet 7,500 7,500 7,717 Cellular phones/pagers 4,500 4,500 4,178 Office supplies/postage 30,000 30,000 29,483 Dues and subscriptions 1,500 1,500 266 Gas, oil, wash, and mileage 500 500 82 Software 2,000 2,000 - Sand and gravel 2,000 2,000 1,476 Supplies/hardware 500 500 448 Water meters 130,000 130,000 174,832 Building maintenance 10,000 10,000 10,623 Attorney legal fees 1,500 1,500 - Contractual services 35,000 35,000 36,904 Equipment maintenance 500 500 251 Engineer fees 5,000 5,000 79,590 Administrative service charge 175,000 175,000 175,000 Total administration 758,400 758,400 840,413 Water provision Salaries - full-time 393,000 393,000 387,777 Salaries - part-time - - 8,086 Salaries - overtime 35,000 35,000 32,515 FICA 26,500 26,500 27,058 Medicare 6,200 6,200 6,364 IMRF 43,300 43,300 47,854 Employee insurance 75,000 75,000 75,837 Deferred compensation contribution 15,000 15,000 13,575 Telephone/internet 18,000 18,000 18,521 Cellular phones/pagers 500 500 - Electricity/gas 125,000 125,000 146,358 Office supplies/postage 2,000 2,000 331 Replacement supplies 8,000 8,000 6,950 Gas, oil, wash, and mileage 15,000 15,000 10,092 Chemicals 6,000 6,000 5,851 Supplies/hardware 4,000 4,000 7,699 Uniforms/clothing 3,000 3,000 4,793 (This schedule is continued on the following pages.) - 102 -229 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL (Continued) WATER AND SEWER OPERATIONS ACCOUNTS For the Year Ended April 30, 2021 Original Final Budget Budget Actual WATER OPERATIONS (Continued) Water provision (Continued) Building maintenance 8,000$ 8,000$ 7,978$ Vehicle maintenance 8,000 8,000 8,136 Contractual services 50,000 50,000 35,739 Water purchase 8,700,000 8,700,000 9,994,364 Equipment maintenance 10,000 10,000 4,356 System maintenance 80,000 80,000 46,539 Water/fire hydrant 50,000 50,000 42,815 EPA analytical 16,000 16,000 25,244 Total water provision 9,697,500 9,697,500 10,964,832 Total water operations 10,455,900 10,455,900 11,805,245 SEWER OPERATIONS Administration Salaries - full-time 245,000 245,000 220,781 FICA 15,200 15,200 14,021 Medicare 3,550 3,550 3,365 IMRF 26,950 26,950 25,985 Employee insurance 52,000 52,000 43,787 Deferred compensation contribution 8,500 8,500 7,735 Travel/training 12,000 12,000 989 Unemployment insurance 2,000 2,000 2,000 Telephone/internet 13,000 13,000 13,376 Cellular phones/pagers 3,500 3,500 2,372 Office supplies/postage 30,000 30,000 28,822 Dues and subscriptions 72,300 72,300 63,935 Gas, oil, wash, and mileage 1,000 1,000 2,195 Supplies/hardware 2,500 2,500 1,560 Building maintenance 20,000 20,000 10,637 Attorney legal fees 1,500 1,500 - Contractual services 35,000 35,000 48,247 Equipment maintenance 2,000 2,000 683 Engineer fees 10,000 10,000 13,731 Administrative service charge 175,000 175,000 175,000 Total administration 731,000 731,000 679,221 Sewer treatment Salaries - full-time 408,000 408,000 409,938 Salaries - part-time - - 8,086 Salaries - overtime 30,000 30,000 26,456 FICA 27,200 27,200 28,018 Medicare 6,350 6,350 6,585 IMRF 44,900 44,900 49,784 (This schedule is continued on the following page.) - 103 -230 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL (Continued) WATER AND SEWER OPERATIONS ACCOUNTS For the Year Ended April 30, 2021 Original Final Budget Budget Actual SEWER OPERATIONS (Continued) Sewer treatment (Continued) Employee insurance 65,000$ 65,000$ 63,072$ Deferred compensation contribution 18,000 18,000 14,106 Telephone/internet 35,000 35,000 36,014 Electricity/gas 510,000 510,000 528,079 Replacement supplies 6,000 6,000 4,291 Gas, oil, wash, and mileage 12,000 12,000 7,140 Supplies/hardware 10,000 10,000 12,038 Chemicals/supplies 119,000 119,000 118,308 Sand and gravel 500 500 - Industrial flow monitor 8,000 8,000 2,363 Uniforms/clothing 4,000 4,000 7,214 Vehicle maintenance 10,000 10,000 9,863 Contractual services 160,000 160,000 227,502 Equipment maintenance 25,000 25,000 22,125 System maintenance 125,000 125,000 60,276 Total sewer treatment 1,623,950 1,623,950 1,641,258 Other Capital projects - water and sewer 5,048,000 5,048,000 4,549,267 Total other 5,048,000 5,048,000 4,549,267 Total sewer operations 7,402,950 7,402,950 6,869,746 Total water and sewer operating expenses 17,858,850$ 17,858,850$ 18,674,991 ADJUSTMENTS TO GAAP BASIS Pension expense - IMRF - water division (68,949) Pension expense - IMRF - sewer division (68,949) Change in OPEB - water division (2,771) Change in OPEB - sewer division (2,771) Insurance surplus allocation (22,517) Amortization of asset retirement obligation 14,323 Capital assets capitalized (4,107,801) Depreciation 3,522,664 Total adjustments to GAAP basis (736,771) TOTAL WATER AND SEWER OPERATING EXPENSES GAAP BASIS 17,938,220$ (See independent auditor's report.) - 104 -231 FIDUCIARY FUND 232 SCHEDULE OF CHANGES IN FIDUCIARY NET POSITION - BUDGET AND ACTUAL POLICE PENSION FUND For the Year Ended April 30, 2021 Original Final Budget Budget Actual ADDITIONS Contributions Employer 1,580,000$ 1,580,000$ 1,577,686$ Employee 620,000 620,000 655,092 Total contributions 2,200,000 2,200,000 2,232,778 Investment income Net appreciation (depreciation) in fair value of investments 450,000 450,000 7,905,345 Interest and dividends 700,000 700,000 890,573 Total investment income 1,150,000 1,150,000 8,795,918 Less investment expense (115,000) (115,000) (134,947) Net investment income 1,035,000 1,035,000 8,660,971 Total additions 3,235,000 3,235,000 10,893,749 DEDUCTIONS Pension benefits 700,000 700,000 811,860 Administrative expenses 47,500 47,500 43,819 Total deductions 747,500 747,500 855,679 NET INCREASE 2,487,500$ 2,487,500$ 10,038,070 NET POSITION RESTRICTED FOR PENSIONS May 1 36,391,176 April 30 46,429,246$ VILLAGE OF PLAINFIELD, ILLINOIS (See independent auditor's report.) - 105 -233 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, 2021. 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 obta in 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 f or the year ended April 30, 2021, is fairly stated in all material respects. This report is intended solely for the information and use of the Board of Trust ees, 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 October 4, 2021 - 106 -234 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. 107-116 Revenue Capacity These schedules contain information to help the reader assess the Village’s most significant local revenue source, the property tax. 117-123 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. 235 Fiscal Year 2012 2013 2014 2015 GOVERNMENTAL ACTIVITIES Net investment in capital assets 273,588,903$ 261,247,144$ 248,456,183$ 236,161,456$ Restricted 2,258,412 2,874,252 3,006,647 3,783,480 Unrestricted 3,010,321 8,503,651 12,390,475 16,035,847 TOTAL GOVERNMENTAL ACTIVITIES 278,857,636$ 272,625,047$ 263,853,305$ 255,980,783$ BUSINESS-TYPE ACTIVITIES Net investment in capital assets 84,915,466$ 85,745,939$ 85,192,902$ 83,998,867$ Restricted 601,161 603,205 602,080 2,106,291 Unrestricted 10,420,908 12,265,523 12,652,914 12,027,445 TOTAL BUSINESS-TYPE ACTIVITIES 95,937,535$ 98,614,667$ 98,447,896$ 98,132,603$ PRIMARY GOVERNMENT Net investment in capital assets 358,504,369$ 346,993,083$ 333,649,085$ 320,160,323$ Restricted 2,859,573 3,477,457 3,608,727 5,889,771 Unrestricted 13,431,229 20,769,174 25,043,389 28,063,292 TOTAL PRIMARY GOVERNMENT 374,795,171$ 371,239,714$ 362,301,201$ 354,113,386$ *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 - 107 -236 2016*2017 2018 2019 2020 2021 224,437,029$ 214,068,963$ 206,531,017$ 199,080,764$ 196,692,962$ 192,867,595$ 4,260,303 4,203,118 4,361,935 4,945,385 6,054,100 6,697,297 6,885,635 9,857,838 10,184,052 12,807,949 12,836,052 15,737,960 235,582,967$ 228,129,919$ 221,077,004$ 216,834,098$ 215,583,114$ 215,302,852$ 83,393,179$ 84,275,866$ 84,489,070$ 85,596,840$ 91,015,742$ 93,286,823$ 2,247,562 2,248,756 2,248,925 1,725,525 2,250,625 1,722,725 12,492,289 12,505,856 13,704,889 15,764,957 14,933,664 19,435,096 98,133,030$ 99,030,478$ 100,442,884$ 103,087,322$ 108,200,031$ 114,444,644$ 307,830,208$ 298,344,829$ 291,020,087$ 284,677,604$ 287,708,704$ 286,154,418$ 6,507,865 6,451,874 6,610,860 6,670,910 8,304,725 8,420,022 19,377,924 22,363,694 23,888,941 28,572,906 27,769,716 35,173,056 333,715,997$ 327,160,397$ 321,519,888$ 319,921,420$ 323,783,145$ 329,747,496$ - 108 -237 Fiscal Year 2012 2013 2014 2015* EXPENSES Governmental activities General government 3,808,990$ 3,442,249$ 4,437,507$ 3,974,582$ Public safety 11,247,015 11,273,628 11,321,562 11,778,078 Highways and streets 22,554,164 21,995,249 23,977,254 23,731,474 Interest 1,347,798 1,213,432 1,154,112 1,059,100 Total governmental activities expenses 38,957,967 37,924,558 40,890,435 40,543,234 BUSINESS-TYPE ACTIVITIES Water and sewer 13,215,950 14,648,769 15,233,480 15,513,750 Total business-type activities expenses 13,215,950 14,648,769 15,233,480 15,513,750 TOTAL PRIMARY GOVERNMENT EXPENSES 52,173,917$ 52,573,327$ 56,123,915$ 56,056,984$ PROGRAM REVENUES Governmental activities Charges for services General government 4,595,180$ 4,989,871$ 5,178,547$ 5,472,089$ Public safety 1,937,666 1,756,994 1,658,959 1,611,233 Highways and streets 13,909 178,221 141,846 9,193 Operating grants and contributions 2,239,921 1,372,279 1,386,766 1,492,593 Capital grants and contributions 257,817 1,009,182 118,359 44,267 Total governmental activities program revenues 9,044,493 9,306,547 8,484,477 8,629,375 Business-type activities Charges for services Water/sewer 11,482,986 14,066,990 13,361,542 13,407,793 Operating grants and contributions - - - - Capital grants and contributions 90,791 2,145,000 - - Total business-type activities program revenues 11,573,777 16,211,990 13,361,542 13,407,793 TOTAL PRIMARY GOVERNMENT PROGRAM REVENUES 20,618,270$ 25,518,537$ 21,846,019$ 22,037,168$ NET (EXPENSE) REVENUE Governmental activities (29,913,474)$ (28,618,011)$ (32,405,958)$ (31,913,859)$ Business-type activities (1,642,173) 1,563,221 (1,871,938) (2,105,957) TOTAL PRIMARY GOVERNMENT NET (EXPENSE) REVENUE (31,555,647)$ (27,054,790)$ (34,277,896)$ (34,019,816)$ VILLAGE OF PLAINFIELD, ILLINOIS CHANGE IN NET POSITION Last Ten Fiscal Years - 109 -238 2016 2017 2018 2019 2020 2021 4,461,409$ 4,547,120$ 5,661,695$ 4,485,123$ 4,558,737$ 6,284,103$ 12,608,966 14,062,875 13,601,471 14,321,219 14,777,677 13,967,774 24,868,163 23,787,789 25,231,666 26,894,226 28,018,871 27,078,111 870,373 800,364 724,260 679,991 614,240 549,339 42,808,911 43,198,148 45,219,092 46,380,559 47,969,525 47,879,327 15,976,198 16,324,022 16,554,917 17,232,193 17,068,935 18,491,358 15,976,198 16,324,022 16,554,917 17,232,193 17,068,935 18,491,358 58,785,109$ 59,522,170$ 61,774,009$ 63,612,752$ 65,038,460$ 66,370,685$ 5,814,964$ 6,151,486$ 6,324,056$ 6,597,384$ 6,827,970$ 7,246,835$ 1,418,860 1,593,981 1,701,686 1,642,372 1,673,839 1,109,425 37,417 43,621 20,057 59,935 98,949 140,819 1,203,530 1,184,693 1,213,779 1,401,888 1,776,109 3,777,693 360,507 1,207,122 3,173,077 3,881,551 7,461,245 4,507,614 8,835,278 10,180,903 12,432,655 13,583,130 17,838,112 16,782,386 14,224,684 15,071,122 16,004,417 16,819,225 16,955,783 19,332,166 - - - - - - - 389,353 270,424 97,847 2,415,839 929,493 14,224,684 15,460,475 16,274,841 16,917,072 19,371,622 20,261,659 23,059,962$ 25,641,378$ 28,707,496$ 30,500,202$ 37,209,734$ 37,044,045$ (33,973,633)$ (33,017,245)$ (32,786,437)$ (32,797,429)$ (30,131,413)$ (31,096,941)$ (1,751,514) (863,547) (280,076) (315,121) 2,302,687 1,770,301 (35,725,147)$ (33,880,792)$ (33,066,513)$ (33,112,550)$ (27,828,726)$ (29,326,640)$ - 110 -239 Fiscal Year 2012 2013 2014 2015* GENERAL REVENUES AND OTHER CHANGES IN NET POSITION Governmental activities Taxes Property and replacement**6,306,567$ 6,300,458$ 6,352,505$ 6,538,805$ Home rule sales tax - - - 3,286,980 Utility/telecommunications 3,066,185 2,981,462 3,198,840 3,107,995 Local motor fuel 489,711 838,419 790,158 813,718 Other 7,069 5,804 4,966 8,250 Personal property replacement tax**- - - - Sales and use tax 8,143,910 8,495,268 8,848,545 5,842,343 Income tax 3,203,518 3,567,060 3,857,016 3,876,349 Investment income 6,770 20,956 27,857 (120,582) Miscellaneous 103,695 72,956 63,581 197,627 Transfers 516,376 493,650 490,748 489,852 Total governmental activities 21,843,801 22,776,033 23,634,216 24,041,337 Business-type activities Home rule sales tax - 1,415,262 1,630,710 1,643,244 Investment income 8,480 9,010 14,986 141 Miscellaneous 699,990 1,169,633 550,219 637,131 Transfers (516,376) (493,650) (490,748) (489,852) Total business-type activities 192,094 2,100,255 1,705,167 1,790,664 TOTAL PRIMARY GOVERNMENT 22,035,895$ 24,876,288$ 25,339,383$ 25,832,001$ CHANGE IN NET POSITION Governmental activities (8,069,673)$ (5,841,978)$ (8,771,742)$ (7,872,522)$ Business-type activities (1,450,079) 3,663,476 (166,771) (315,293) TOTAL PRIMARY GOVERNMENT CHANGE IN NET POSITION (9,519,752)$ (2,178,502)$ (8,938,513)$ (8,187,815)$ *Beginning in fiscal year 2015, home rule sales tax is presented separately from sales and use tax. **Beginning in fiscal year 2020, personal property replacement tax is presented separately from property tax. Data Source Audited Financial Statements Last Ten Fiscal Years VILLAGE OF PLAINFIELD, ILLINOIS CHANGE IN NET POSITION (Continued) - 111 -240 2016 2017 2018 2019 2020 2021 6,633,529$ 6,795,465$ 7,096,972$ 7,358,761$ 7,589,824$ 7,991,671$ 3,403,167 3,492,459 3,618,502 3,725,422 3,604,349 4,229,671 2,816,908 2,915,445 2,865,380 2,995,191 2,797,119 2,802,003 897,404 959,052 1,097,294 1,674,790 1,504,478 1,455,958 7,587 10,092 9,659 8,265 5,268 1,661 - - - - 63,799 60,678 6,199,078 6,328,246 6,689,407 6,978,728 7,202,352 8,622,005 4,218,244 3,741,387 3,589,279 3,842,879 4,289,960 4,537,460 53,007 140,553 311,646 672,108 808,901 100,858 267,223 210,598 504,990 321,579 33,379 30,914 498,100 970,900 979,300 976,800 981,000 983,800 24,994,247 25,564,197 26,762,429 28,554,523 28,880,429 30,816,679 1,701,328 1,745,968 1,808,980 1,862,431 1,801,904 2,114,518 61,902 62,358 108,074 375,621 479,317 72,557 822,046 923,569 806,446 1,698,307 1,509,801 3,271,037 (498,100) (970,900) (979,300) (976,800) (981,000) (983,800) 2,087,176 1,760,995 1,744,200 2,959,559 2,810,022 4,474,312 27,081,423$ 27,325,192$ 28,506,629$ 31,514,082$ 31,690,451$ 35,290,991$ (8,979,386)$ (7,453,048)$ (6,024,008)$ (4,242,906)$ (1,250,984)$ (280,262)$ 335,662 897,448 1,464,124 2,644,438 5,112,709 6,244,613 (8,643,724)$ (6,555,600)$ (4,559,884)$ (1,598,468)$ 3,861,725$ 5,964,351$ - 112 -241 Fiscal Year 2012 2013 2014 2015 GENERAL FUND Nonspendable for Advances 1,193,937$ 1,153,506$ -$ -$ Long-term receivables 909,968 705,953 687,538 669,986 Prepaid items 123,321 133,497 133,536 135,867 Restricted Retirement obligations - - - - Public safety - - - - Unrestricted Assigned for bridge construction 20,000 - - - Assigned for insurance 845,155 1,006,427 1,065,860 1,158,291 Unassigned 6,814,424 9,658,183 9,841,030 8,322,103 TOTAL GENERAL FUND 9,906,805$ 12,657,566$ 11,727,964$ 10,286,247$ ALL OTHER GOVERNMENTAL FUNDS Restricted for Street maintenance 1,115,600$ 1,509,744$ 1,915,321$ 2,690,722$ Public safety 42,389 40,585 42,443 32,058 Audit 4,106 5,360 3,511 3,970 Liability insurance 310,733 219,288 86,172 70,626 Economic development 785,584 1,099,275 959,200 986,104 Unrestricted Assigned for debt service 1,347 881 918 1,700 Assigned for capital projects - - 405,138 5,447,573 Unassigned (7,414,412) (4,328,519) - - TOTAL ALL OTHER GOVERNMENTAL FUNDS (5,154,653)$ (1,453,386)$ 3,412,703$ 9,232,753$ TOTAL FUND BALANCES 4,752,152$ 11,204,180$ 15,140,667$ 19,519,000$ Data Source Audited Financial Statements VILLAGE OF PLAINFIELD, ILLINOIS FUND BALANCES OF GOVERNMENTAL FUNDS Last Ten Fiscal Years - 113 -242 2016 2017 2018 2019 2020 2021 -$ -$ -$ -$ -$ -$ 363,498 221,763 - - - - 142,187 150,893 212,479 14,236 12,797 12,797 16,709 92,012 125,878 131,092 155,847 97,754 471,209 393,352 508,783 466,127 564,987 568,857 - - - - - - 1,127,527 1,305,917 1,248,272 1,341,972 1,587,724 1,715,319 8,485,950 8,655,225 9,556,631 9,955,142 10,028,321 10,877,698 10,607,080$ 10,819,162$ 11,652,043$ 11,908,569$ 12,349,676$ 13,272,425$ 2,819,181$ 3,077,064$ 3,173,918$ 3,474,726$ 3,773,572$ 4,619,581$ 40,651 42,749 48,257 53,287 41,740 32,679 6,161 9,342 15,977 22,593 19,693 9,779 21,126 48,059 294,086 442,523 502,907 242,787 885,266 540,540 195,036 355,037 995,354 1,125,860 2,133 2,159 2,233 3,130 1,830 117 8,837,434 13,490,725 14,805,542 17,678,526 18,762,050 19,106,071 - (435) - - - - 12,611,952$ 17,210,203$ 18,535,049$ 22,029,822$ 24,097,146$ 25,136,874$ 23,219,032$ 28,029,365$ 30,187,092$ 33,938,391$ 36,446,822$ 38,409,299$ - 114 -243 Fiscal Year 2012 2013 2014 2015* REVENUES Taxes 18,150,775$ 19,207,009$ 19,853,191$ 10,647,752$ Licenses and permits 611,529 735,905 862,916 976,464 Intergovernmental 5,340,409 5,298,633 4,661,759 14,308,398 Charges for services 4,380,366 4,822,592 4,887,938 4,932,519 Fines and forfeits 1,325,854 1,169,501 1,122,269 1,094,229 Investment income 6,770 20,956 27,857 (120,582) Miscellaneous 479,606 334,334 212,015 342,080 Total revenues 30,295,309 31,588,930 31,627,945 32,180,860 EXPENDITURES General government 3,477,890 3,141,185 4,029,639 3,677,375 Public safety 10,654,797 10,686,447 10,746,430 11,266,927 Highways and streets 6,431,829 6,623,648 7,404,103 7,197,622 Capital outlay 1,950,478 2,042,968 2,870,609 3,048,345 Debt service Principal 1,720,000 1,915,000 1,945,000 2,085,000 Interest and fiscal charges 1,581,506 1,221,304 1,191,213 1,138,302 Total expenditures 25,816,500 25,630,552 28,186,994 28,413,571 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 4,478,809 5,958,378 3,440,951 3,767,289 OTHER FINANCING SOURCES (USES) Transfers in 3,096,035 3,102,780 6,094,911 6,845,397 Transfers (out)(2,579,659) (2,609,130) (5,604,163) (6,355,545) Refunding bonds issued 6,820,000 - - 9,665,000 Premium (discount) on refunding bonds 532,928 - - 331,514 Bonds issued - - - - Premium (discount) on bonds issued - - - - Payment to escrow agent (7,251,451) - - (9,875,322) Installment notes issued - - - - Sale of capital assets 395,661 - 4,788 - Total other financing sources (uses)1,013,514 493,650 495,536 611,044 NET CHANGE IN FUND BALANCES 5,492,323$ 6,452,028$ 3,936,487$ 4,378,333$ DEBT SERVICE AS A PERCENTAGE OF NONCAPITAL EXPENDITURES 13.03%12.94%11.53%11.78% *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 - 115 -244 2016 2017 2018 2019 2020 2021 10,941,684$ 11,257,069$ 11,822,426$ 12,208,524$ 12,202,479$ 13,193,690$ 1,177,055 1,166,151 1,094,102 1,318,572 1,460,594 1,724,514 14,596,272 14,772,754 14,513,737 15,822,129 16,663,407 22,425,444 5,100,794 5,485,364 5,664,929 5,848,888 5,993,016 5,725,027 907,956 1,052,355 1,067,168 1,032,766 1,051,895 930,411 53,007 140,553 311,646 672,108 808,901 100,858 554,657 432,609 2,209,121 4,257,866 983,159 449,808 33,331,425 34,306,855 36,683,129 41,160,853 39,163,451 44,549,752 3,966,293 4,211,656 5,460,233 4,506,444 4,274,371 6,294,348 11,453,755 11,675,600 12,210,028 12,879,658 12,869,995 13,180,992 7,809,942 7,856,257 8,801,462 8,870,269 9,704,053 10,951,292 3,897,730 3,606,528 5,909,454 9,032,558 7,727,009 10,156,291 2,215,000 2,315,000 2,395,000 2,475,000 2,560,000 2,520,000 890,875 806,150 733,025 650,150 571,250 528,100 30,233,595 30,471,191 35,509,202 38,414,079 37,706,678 43,631,023 3,097,830 3,835,664 1,173,927 2,746,774 1,456,773 918,729 5,939,207 5,704,731 3,554,123 4,879,743 5,036,937 6,155,850 (5,441,107) (4,733,831) (2,574,823) (3,902,943) (4,055,937) (5,172,050) - - - - - 2,790,000 - - - - - - - - - - - - - - - - - - - - - - - (2,754,483) - - - - - - 104,102 3,769 4,500 27,725 70,658 24,431 602,202 974,669 983,800 1,004,525 1,051,658 1,043,748 3,700,032$ 4,810,333$ 2,157,727$ 3,751,299$ 2,508,431$ 1,962,477$ 10.79%11.01%10.00%9.40%9.07%8.16% - 116 -245 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 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% 2019 1,291,089,253 151,758,478 17,138,753 4,609,357 470,584 1,465,066,425 0.4669 4,395,199,275 33.333% 2020 1,359,035,500 171,077,267 17,140,683 3,782,270 464,895 1,551,500,615 0.4669 4,654,501,845 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 - 117 -246 Levy Year 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 DIRECT TAX RATES General 0.2032 0.2158 0.2210 0.2099 0.1974 0.1921 0.2002 0.2159 0.2205 0.1978 Debt service 0.0090 0.0098 0.0098 0.0098 0.0097 0.0088 0.0089 0.0083 - - Police Pension 0.0721 0.0767 0.0783 0.0811 0.0911 0.1068 0.1057 0.0936 0.1079 0.1096 IMRF 0.0461 0.0490 0.0500 0.0492 0.0476 0.0448 0.0407 0.0389 0.0375 0.0354 Police protection 0.0641 0.0682 0.0696 0.0683 0.0662 0.0624 0.0711 0.0788 0.0887 0.0989 Audit 0.0031 0.0030 0.0034 0.0033 0.0035 0.0033 0.0033 0.0026 0.0021 0.0026 Liability insurance 0.0321 0.0342 0.0348 0.0453 0.0514 0.0487 0.0370 0.0288 0.0102 0.0226 Total direct rates 0.4297 0.4567 0.4669 0.4669 0.4669 0.4669 0.4669 0.4669 0.4669 0.4669 OVERLAPPING TAX RATES Will County Including Forest Preserve 0.7244 0.7244 0.8186 0.8410 0.8295 0.8091 0.7881 0.7431 0.7304 0.7231 Plainfield CUSD #202 5.2705 5.8323 6.2265 6.2622 6.2410 5.8941 5.7067 5.5732 5.4425 5.3421 Joliet Jr. Community College #525 0.2463 0.2768 0.2955 0.3085 0.3065 0.3099 0.2994 0.2924 0.2938 0.2891 Plainfield Township Park District 0.2126 0.2433 0.2535 0.2742 0.2692 0.2560 0.2541 0.2591 0.2554 0.2537 Plainfield Public Library District 0.1720 0.1894 0.2013 0.2057 0.2021 0.1939 0.1921 0.1893 0.1848 0.1825 Plainfield Fire Protection District 0.8872 0.9216 0.9970 1.0122 1.0036 0.9674 0.9650 0.9537 0.9339 0.9261 Township and all other 0.1804 0.1960 0.2106 0.2125 0.2091 0.1991 0.1952 0.1908 0.1859 0.1824 Total overlapping rates 7.6934 8.3838 9.0030 9.1163 9.0610 8.6295 8.4006 8.2016 8.0267 7.8990 TOTAL TAX RATES 8.1231 8.8405 9.4699 9.5832 9.5279 9.0964 8.8675 8.6685 8.4936 8.3659 Property tax rates are per $100 of assessed valuation. Data Source Office of the County Clerk - Will County, Illinois VILLAGE OF PLAINFIELD, ILLINOIS PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS Last Ten Levy Years - 118 -247 Percentage Percentage of Total of Total 2018 Taxable Village 2009 Taxable Village Equalized Taxable Equalized Equalized Assessed Assessed Assessed Assessed Taxpayer Business/Properties Value Rank Valuation Value Rank Valuation LIT Plainfield BTS LLC Midwest Warehouse 19,223,473$ 1 1.24% JVM Realty Corporation Springs at 127th 12,465,420$ 2 0.80% Diageo North America, Inc.Manufacturer of liquors 8,866,667 3 0.57% Wal-Mart Stores Inc.Discount department store 4,581,409 4 0.30% Edward Health Ventures Healthcare 4,075,480 5 0.26% Meijer Discount department store 3,970,434 6 0.26% American House Senior Living Senior care facility 3,825,000 7 0.25% Coilplus Illinois Inc.Flat rolled steel processing 3,564,280 8 0.23% Harbor Chase of Plainfield Senior care facility 3,348,165 9 0.22% Menard's Inc.Home improvement center 3,167,385 10 0.20% Edward Health Ventures Healthcare 10,789,039$ 1 0.92% Wal-Mart Stores Inc.Discount department store 8,652,818 2 0.73% Diageo North America, Inc.Manufacturer of liquors 5,099,313 3 0.43% Meijer Discount department store 4,989,457 4 0.42% Menard's Inc.Home improvement center 4,403,313 5 0.37% Target Discount department store 4,119,856 6 0.35% Plainfield 1031 LLC Land development 3,582,239 7 0.30% Dayfield Properties Developer 3,360,286 8 0.29% Plainfield Care Group LLP Senior Care Facility 2,577,165 9 0.22% Coilplus Illinois Inc.Flat rolled steel processing 2,542,870 10 0.22% 67,087,713$ 4.33%50,116,356$ 4.25% ** 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 2021 2012 PRINCIPAL PROPERTY TAXPAYERS Current Year and Nine Years Ago - 119 -248 Levy Collection Fiscal Percentage Collections in Total Collections Total Collections Year Year Year Tax Levied Amount of Levy Subsequent Years To Date To Date 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% 2018 2019 2020 6,490,752 6,471,666 99.71%N/A 6,471,666 99.71% 2019 2020 2021 6,832,618 6,820,239 99.82%N/A 6,820,239 99.82% Note: Levies and collections for tax levy year 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 - 120 -249 VILLAGE OF PLAINFIELD, ILLINOIS PROPERTY TAX ASSESSED VALUATIONS, RATES, AND TAX EXTENSIONS Last Ten Levy Years Tax Levy Year 2011 2012 2013 2014 2015 ASSESSED VALUATION 1,244,982,885$ 1,178,610,057$ 1,149,746,660$ 1,173,327,609$ 1,211,918,620$ Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount TAX EXTENSIONS General 0.2032 2,529,533$ 0.2158 2,543,386$ 0.2210 2,541,014$ 0.2099 2,463,239$ 0.1974 2,393,149$ Debt service 0.0090 112,021 0.0098 115,469 0.0098 112,648 0.0098 114,957 0.0097 117,462 Police Pension 0.0721 897,766 0.0767 903,769 0.0783 900,238 0.0811 951,470 0.0911 1,103,800 IMRF 0.0461 574,000 0.0490 577,376 0.0500 574,887 0.0492 577,137 0.0476 576,756 Police protection 0.0641 798,146 0.0682 803,595 0.0696 800,217 0.0683 801,299 0.0662 802,149 Audit 0.0031 38,567 0.0030 35,338 0.0034 39,030 0.0033 38,713 0.0035 42,394 Liability insurance 0.0321 399,660 0.0342 402,909 0.0348 400,106 0.0453 531,426 0.0514 622,738 TOTAL TAX EXTENSIONS 0.4297 5,349,693$ 0.4567 5,381,842$ 0.4669 5,368,140$ 0.4669 5,478,241$ 0.4669 5,658,448$ Tax Levy Year 2016 2017 2018 2019 2020 ASSESSED VALUATION 1,282,556,687$ 1,331,313,906$ 1,390,180,402$ 1,465,066,425$ 1,551,500,615$ Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount TAX EXTENSIONS General 0.1974 2,452,961$ 0.2002 2,671,680$ 0.2159 3,001,704$ 0.2205 3,223,618$ 0.1978 3,067,413$ Debt service 0.0097 118,846 0.0089 118,180 0.0083 115,321 - - - - Police Pension 0.0911 1,370,987 0.1057 1,404,818 0.0936 1,301,135 0.1079 1,582,121 0.1096 1,700,423 IMRF 0.0476 575,818 0.0407 540,770 0.0389 540,734 0.0375 550,815 0.0354 550,730 Police protection 0.0662 801,498 0.0711 945,182 0.0788 1,095,434 0.0887 1,302,283 0.0989 1,534,477 Audit 0.0035 42,308 0.0033 43,814 0.0026 36,071 0.0021 30,716 0.0026 40,318 Liability insurance 0.0514 625,839 0.0370 491,460 0.0288 400,353 0.0102 150,842 0.0226 400,970 TOTAL TAX EXTENSIONS 0.4669 5,988,257$ 0.4669 6,215,904$ 0.4669 6,490,752$ 0.4669 6,840,395$ 0.4669 7,294,331$ - 121 -250 Calendar Year 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 General merchandise 1,422,877$ 1,888,789$ 2,014,318$ 2,957,023$ 2,923,484$ 2,872,245$ 2,810,504$ 2,878,191$ 2,850,382$ 2,872,203$ Food 447,894 377,464 405,981 619,855 920,851 760,833 862,417 1,063,115 1,040,872 954,604 Drinking and eating places 1,038,892 1,259,374 1,481,747 1,547,675 1,656,683 1,749,367 1,767,933 1,893,015 1,952,874 1,806,030 Apparel 347,612 127,335 121,980 87,001 139,606 162,603 179,296 179,438 184,169 131,306 Furniture, H.H., and radio 141,098 157,320 125,553 133,673 147,176 140,391 133,176 134,476 144,632 105,628 Lumber, building hardware 552,466 675,008 812,648 888,333 938,009 999,130 1,002,964 1,009,777 1,030,853 1,135,197 Automobile and filling stations 1,867,893 2,364,926 2,738,000 1,593,137 1,511,396 1,595,968 1,939,282 2,183,218 2,205,418 2,251,570 Drugs and miscellaneous retail 1,036,231 1,384,198 1,564,115 1,588,279 919,458 1,449,363 1,375,599 1,279,519 1,273,913 1,469,125 Agriculture and all others 468,099 291,404 300,709 376,539 877,983 545,409 556,959 594,384 525,946 487,060 Manufacturers 64,035 82,726 125,084 150,191 140,846 187,450 232,970 245,528 186,354 230,854 TOTAL 7,387,097$ 8,608,544$ 9,690,135$ 9,941,706$ 10,175,492$ 10,462,759$ 10,861,100$ 11,460,661$ 11,395,413$ 11,443,577$ 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%1.50%1.50%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 - 122 -251 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 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% 2019 1.00%1.50%0.25%0.75%5.00%8.50% 2020 1.00%1.50%0.25%0.75%5.00%8.50% Note: The home rule sales tax rate increase for the Village was effective July 1, 2012. Data Source Village and Illinois Department of Revenue VILLAGE OF PLAINFIELD, ILLINOIS - 123 -252 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* 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 2.26%950 2019 18,384,607 - 1,900,751 14,308,142 2,169,432 36,762,932 N/A 830 2020 15,688,752 - - 13,649,564 2,008,040 31,346,356 N/A N/A 2021 12,896,127 - - 12,964,429 1,844,623 27,705,179 N/A N/A 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 - 124 -253 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 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 1.49%458 2020 15,688,752 - 15,688,752 1.07%350 2021 12,896,127 - 12,896,127 0.83%N/A N/A - information not available VILLAGE OF PLAINFIELD, ILLINOIS - 125 -254 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT Percentage Village's Gross Debt Applicable Share Governmental Unit Debt to the Village*of Debt Village of Plainfield 12,896,127$ 100.000%12,896,127$ Will County - (2)(3)6.254%- Will County Forest Preserve District 73,005,000 6.254%4,565,733 Kendall County - (2)2.982%- Kendall County Forest Preserve District 29,530,000 2.982%880,585 Plainfield Fire Protection District - (2)79.085%- Oswegoland Park District 8,865,000 8.159%723,295 Plainfield Park District 10,373,680 45.478%4,717,742 Oswego Public Library District 4,570,000 8.253%377,162 Plainfield Unit School District #202 155,560,000 (3)35.691%55,520,920 Indian Prairie Unit School District #204 129,240,000 (3)0.571%737,960 Oswego Unit School District #308 254,440,411 (1)7.293%18,556,339 DuPage Community College #502 114,885,000 (2)0.064%73,526 Waubonsee Community College #516 41,430,000 1.543%639,265 Joliet Community College #525 55,305,000 (2)5.907%3,266,866 Total Overlapping Debt 877,204,091 90,059,393 TOTAL DIRECT AND OVERLAPPING DEBT 890,100,218$ 102,955,520$ (1) Includes original principal amounts of outstanding General Obligation Capital Appreciation Bonds. (3) Excludes outstanding debt certificates. Data Sources The Village and Will and Kendall County Clerk's Offices VILLAGE OF PLAINFIELD, ILLINOIS April 30, 2021 (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. - 126 -255 PLEDGED-REVENUE COVERAGE WATER REVENUE BONDS Last Ten Fiscal Years Water Fiscal Charges Debt Service Year and Other Principal Interest Coverage 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 2020 16,955,783 620,000 515,550 14.93 2021 19,332,166 645,000 490,250 17.03 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. - 127 -256 DEMOGRAPHIC AND ECONOMIC INFORMATION Last Ten Fiscal Years Per Median Capita Fiscal Household Personal Personal Unemployment Year Population Income Income Income Rate 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 44,138 126,127 1,852,471,860 41,970 3.5% 2019 44,308 130,614 1,945,697,204 43,913 3.6% 2020 44,762 N/A N/A N/A 15.0% 2021 44,762 N/A N/A N/A 5.3% N/A - information not available Data Sources *Census.gov estimate 2020 & 2021 reflects current uncertified 2020 Census population Household and per capita income: U.S. Census Bureau - American Fact Finder 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 2013-2017 American Community Survey 5-Yr Estimates 2014-2018 census.gov quick facts 2015-2019 census.gov quick facts Unemployment Rate: Illinois Department of Employment Security (2020 through April - not seasonally adjusted) VILLAGE OF PLAINFIELD, ILLINOIS - 128 -257 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 2,976 6.65%Plainfield CUSD #202 1 3,395 8.39% Diageo North America, Inc.2 650 1.45%Chicago Bridge & Iron Co.2 400 0.99% Wal-Mart 3 385 0.86%Wal-Mart 3 318 0.79% Meijer 4 265 0.59%Jewel 4 310 0.77% McDermott Intl (Chicago Bridge & Iron)5 248 0.55%Diageo North America 5 300 0.74% Target 6 170 0.38%Meijer 6 250 0.62% Menards, Inc 7 165 0.37%Plainfield Precision 7 205 0.51% Jewel-Osco 8 158 0.35%Target 8 150 0.37% Village of Plainfield 9 150 0.34%Village of Plainfield 9 142 0.35% Community Unit School District 308*10 145 0.32%HPD, Veolia Water Solutions & Tech Co.10 120 0.30% Population Population 44,762 40,446 *Plainfield jurisdiction only Note: May include both full-time and full-time equivalent employees. Data Sources From a canvas of employers, IL Services and Manufacturers Directory, Harris Illinois Industrial Directory VILLAGE OF PLAINFIELD, ILLINOIS 20122021 - 129 -258 Function/Program 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Administration/Finance 14.50 15.00 14.50 15.50 16.00 16.00 16.00 16.00 16.00 17.00 Police Department 75.50 75.50 76.50 76.50 77.50 76.50 76.50 80.00 82.00 85.00 Streets Department 17.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 Community Development 7.50 8.00 8.00 8.00 9.50 14.00 15.00 15.00 14.50 14.50 Water and Sewer Department 12.50 11.50 11.50 11.50 11.50 11.50 11.50 10.50 11.00 11.00 Public Works Engineering 3.00 3.00 3.00 3.00 3.00 3.00 3.00 4.00 4.00 4.00 TOTAL 130.50 131.50 132.00 133.00 136.00 139.50 140.50 144.00 146.00 150.00 Data Source Village Human Resources Department VILLAGE OF PLAINFIELD, ILLINOIS FULL-TIME EQUIVALENT EMPLOYEES Last Ten Fiscal Years - 130 -259 Function/Program 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 PUBLIC SAFETY Police Calls for service 40,490 37,529 34,570 33,252 34,031 34,176 33,476 37,915 39,715 30,847 Total traffic citations 14,037 11,086 9,819 7,951 6,974 6,842 6,285 7,464 8,212 5,294 Total DUI arrests 104 119 107 89 69 66 76 99 88 93 Total crashes 980 1,010 1,121 1,200 1,272 1,020 1,151 1,347 1,077 845 D.A.R.E Program student attendance 1,150 1,200 4,544 1,200 1,631 2,100 2,100 790 782 817 BUILDING PERMITS ISSUED New residential units 88 111 135 166 138 143 144 180 201 255 General construction inspections 4,884 6,619 8,016 6,367 7,801 8,095 8,816 8,453 10,490 11,300 Commercial/office/industrial added (sq ft.)90,770 71,414 194,250 - 59,399 342,429 38,757 95,421 1,674,667 280,610 Acreage annexed 2.1 277 6 87 177 6 59 207 65 3 BUILDING PERMIT REVENUE (*fiscal year)275,144$ 447,103$ 561,591$ 677,304$ 983,448$ 952,317$ 855,481$ 1,087,619$ 1,171,669$ 1,495,052$ PUBLIC WORKS Asphalt patching/pothole repairs (tons)195 136 109 104 72 55 156 122 150 124 Shoulder stone repaired (tons)843 1,173 824 945 390 277 748 1,096 352 502 Snow removal events 20 12 26 27 23 21 19 30 26 20 Street sweeping (lane miles)1,627 1,958 1,635 1,334 1,398 1,906 2,180 1,964 1,718 1,534 Grounds maintenance and mowing (hours)2,280 1,709 1,904 1,552 1,674 1,026 1,483 2,949 1,937 1,918 UTILITY BILLING (*fiscal year) Total Billing Accounts (as of 4/30)12,641 12,679 12,811 12,997 13,217 13,400 13,565 13,708 13,862 14,058 Water consumption billed (cubic feet) Residential 111,002,800 123,367,085 123,441,600 125,383,157 115,777,283 107,567,800 112,559,000 110,776,966 112,720,800 107,941,200 Commercial 20,570,922 16,671,638 22,609,487 13,257,815 13,161,991 17,301,547 20,934,889 18,481,670 18,750,621 19,115,120 Industrial 13,933,361 14,311,880 17,775,104 19,647,597 18,882,494 18,682,642 19,888,798 23,267,214 21,632,287 17,208,495 WATER Average daily flow (MGD)3.091 3.49 3.205 3.098 3.136 3.092 3.234 3.34 3.148 3.35 Peak daily flow (MGD)6.324 6.644 5.941 4.656 5.292 5.768 5.218 6 4.7 5.89 Water main breaks 5 2 1 6 4 4 9 4 9 4 Number of valves exercised 28 19 513 1,096 441 28 1,700 1,200 1,843 45 VILLAGE OF PLAINFIELD, ILLINOIS OPERATING INDICATORS Last Ten Calendar Years - 131 -260 Function/Program 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 WASTEWATER Miles of sanitary sewer main 220 220 220 220 220 221 221 220 223 223 Average daily flow (MGD)3.964 3.21 4.441 4.663 4.460 4.372 4.763 4.587 5.758 5.142 Bio-solids treated (tons)642 799 771 945 879 888 893 972 878 835 Sewers inspected/cleaned (feet)3,308 23,200 13,200 6,200 14,006 13,450 13,197 24,568 68,138 60,073 Data Source Various Village departments - 132 -261 CAPITAL ASSET STATISTICS Last Ten Fiscal Years Function/Program 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 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 7 6 6 6 6 6 6 6 6 6 PUBLIC WORKS Lane miles of streets 410 410 410 410 410 410 410 410 420 420 Traffic signals 7 4 4 4 4 4 4 4 4 4 WATER Water mains (miles)226 229 229 229 229 230 230 230 235 245 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)220 220 220 220 220 221 221 221 223 223 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 -262 VILLAGE OF PLAINFIELD, ILLINOIS SINGLE AUDIT REPORT For the Year Ended April 30, 2021 263 VILLAGE OF PLAINFIELD, ILLINOIS TABLE OF CONTENTS Page(s) 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........................................................... 1-2 Independent Auditor’s Report on Compliance for Each Major Federal Program; Report on Internal Control over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance .................................................................................. 3-5 Schedule of Expenditures of Federal Awards ..................................................................... 6 Notes to the Schedule of Expenditures of Federal Awards ................................................ 7 Schedule of Findings and Questioned Costs ....................................................................... 8-9 264 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 Honorable Village President and 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 United 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, 2021, and the related notes to the financial statements, which collectively comprise the Village’s basic financial statements and have issued our report thereon dated October 4, 2021. 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) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose o f expressing 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 Village’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 pur pose 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. 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. - 1 -265 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, noncomplianc e with which could have a direct and material effect on the financial statement s. 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 in ternal 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 October 4, 2021 - 2 -266 1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE AND ON THE REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE Honorable Village President and Members of the Board of Trustees Village of Plainfield, Illinois Report on Compliance for Each Major Federal Program We have audited the Village of Plainfield, Illinois’ (the Village) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the Village’s major federal programs for the year ended April 30, 2021. The Village’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of the Village’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and mate rial effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Village’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. - 3 -267 We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the Village’s compliance. Opinion on Each Major Federal Program In our opinion, the Village of complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended April 30, 2021. Report on Internal Control Over Compliance Management of the Village is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Village’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropr iate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opi nion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Village’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. - 4 -268 Report on Schedule of Expenditures of Federal Award s Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Village, as of and for the year ended April 30, 2021, and the related notes to the financial statements, which collectively comprise the Village’s basic financial statements. We issued our report thereon dated October 4, 2021, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of addition al analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates 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 directl y 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 o f America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole. Naperville, Illinois October 4, 2021 - 5 -269 Assistance Amount Listing Program/Grant Provided to Federal Grantor Pass-Through Grantor Program Title Number Number Expenditures Subrecipients Highway Planning and Construction Cluster U.S. Department of Transportation Illinois Department of Transportation Highway Planning and Construction *20.205 M-9003(040) $ 850,569 $ - Total U.S. Department of Transportation 850,569 - Other Programs U.S. Department of Homeland Illinois Emergency Management Agency Disaster Grants - Public Assistance (Presidentially Declared Disasters)97.036 146370 36,196 - Total U.S. Department of Homeland Security 36,196 - U.S. Department of Justice Bulletproof Vest Partnership Program 16.607 8,495 - U.S. Department of Justice Equitable Sharing Program 16.922 17,365 - Total U.S. Department of Justice 25,860 - U.S. Department of Transportation Illinois Department of Transportation National Highway Traffic Safety Administration (NHTSA) Discretionary Safety Grants and Cooperative Agreements 20.614 72,931 - Total U.S. Department of Transportation 72,931 - U.S. Department of Treasury Department of Commerce and Economic COVID-19 - Coronavirus Relief Fund *21.019 85,765 - Opportunity U.S. Department of Treasury Will County, Illinois COVID-19 - Coronavirus Relief Fund *21.019 1,728,251 - Total U.S. Department of Treasury 1,814,016 - TOTAL EXPENDITURES OF FEDERAL AWARDS 2,799,572$ -$ * Denotes major federal program VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended April 30, 2021 - 6 -270 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended April 30, 2021 Note A - Basis of Accounting The accompanying schedule of expenditures of federal awards is a summary of the activity of the Village’s federal award programs presented on the modified accrual basis of accounting in accordance with generally accepted accounting principles. Accordingly, revenues are recognized when the qualifying expenditure has been incurred and expenditures have been recognized when the fund liability has been incurred. Note B - Subrecipients The Village did not provide federal awards to subrecipients for the fiscal year ending April 30, 2021. Note C - Other Information No noncash assistance was provided and no federal insurance was in effect. Note D - Illinois Environmental Protection Agency Loans The Village had Illinois Environmental Protection Agency Loans outstanding in the amount of $1,844,623 at April 30, 2021. The loans were initially funded in part with federal monies. The loans have no continuing compliance requirements aside from loan repayment. Note E - 10% De Minimis Indirect Cost Rate The Village has elected to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. - 7 -271 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Year Ended April 30, 2021 Section I - Summary of Auditor’s Results Financial Statements Type of report the auditor issued on whether the financial statements audited were prepared in accordance with Generally Accepted Accounting Principles (GAAP): Unmodified Internal control over financial reporting: Material weakness(es) identified? yes X No Significant deficiency(ies) identified? yes X none reported Noncompliance material to financial statements noted? yes X No Federal Awards Internal control over major federal programs: Material weakness(es) identified? yes X No Significant deficiency(ies) identified? yes X none reported Type of auditor’s report issued on compliance for major federal programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? yes X no Identification of major federal programs: Assistance Listing Number(s) Name of Federal Program or Cluster 21.019 20.205 COVID-19 - Coronavirus Relief Fund Program Highway Planning and Construction Dollar threshold used to distinguish between Type A and Type B programs: $750,000 Auditee qualified as low-risk auditee? Yes X No - 8 -272 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) For the Year Ended April 30, 2021 Section II - Financial Statement Findings None Section III - Federal Award Findings and Questioned Costs None Section IV - Summary Schedule of Prior Audit Findings Not applicable - 9 -273 1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400 The Honorable President Members of the Board of Trustees Village of Plainfield, Illinois In planning and performing our audit of the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate remaining fund information of the Village of Plainfield, Illinois (the Village), as of and for the year ended April 30, 2021, in accordance with auditing standards generally accepted in the United States of America, we considered the Village’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the 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. Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. Given these limitations during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. This report is intended solely for the information and use of the President, Board of Trustees, management and others within the organization and is not intended to be and should not be used by anyone other than these specified parties. Naperville, Illinois October 4, 2021 274 275 276 277 278 Aerial Map - 15105 S. James Street Source: Esri, Maxar, GeoEye, Earthstar Geographics, CNES/Airbus DS, USDA, USGS, AeroGRID, IGN, and the GIS User Community, Sources: Esri, HERE, Garmin, Intermap, increment P Corp., GEBCO, USGS, FAO, NPS, NRCAN, GeoBase, IGN, Kadaster NL, Ordnance Survey, Esri Japan, METI, Esri China (Hong Kong), (c) OpenStreetMap contributors, and the GIS User SubAddresses Village Address Points Parcels 9/17/2021, 12:31:58 PM 0 0.01 0.010mi 0 0.01 0.020.01 km 1:564 Plainfield Staff County of Will, Esri, HERE, Garmin, INCREMENT P, USGS, EPA, USDA | Plainfield GIS | Will County GIS | NPMS National Repository | Village of Plainfield GIS Department | Will County, Maxar, 279 280 ORDINANCE NO. AN ORDINANCE AUTHORIZING THE ISSUANCE OF A SPECIAL USE PERMIT TO OPERATE A MASSAGE THERAPY BUSINESS AT 15105 S. JAMES TREET, IN THE VILLAGE OF PLAINFIELD, WILL COUNTY, ILLINOIS WHEREAS, the Village of Plainfield has considered an application for a special use permit to operate a massage therapy business commonly known as Rock & Rose – Mind, Body & Business Suites, on property located in the B-5, Traditional Business District at 15105 S. James Street, and the Plainfield Plan Commission has made certain findings based on the evidence presented in said case that: a. The special use will not be injurious to the use and enjoyment of other property in the immediate area for the purposes already permitted, nor substantially diminish property values within the neighborhood; and b. The establishment of the special use will not impede the normal and orderly development and improvement of the adjacent properties for uses permitted in the subject zoning district. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF PLAINFIELD, WILL AND KENDALL COUNTIES, ILLINOIS AS FOLLOWS: Section 1: Recitals - The President and Board of Trustees of the Village of Plainfield hereby adopt and incorporate as their own, the above findings recited. Section 2: Approval – The President and Board of Trustees of the Village of Plainfield hereby approve the application for a special use permit to operate a massage therapy business commonly known as Rock & Rose – Mind, Body & Business Suites, on property located in the B-5, Traditional Business District, at 15105 S. James Street, legally described as follows: THE WEST HALF OF LOT 1 AND 2 IN FAIRBANKS ADDITION TO PLAINFIELD, IN SECTION 16, TOWNSHIP 36 NORTH, RANGE 9 EAST OF THE THIRD PRINCIPAL MERIDIAN, ACCORDING TO THE PLAT THEREOF RECORDED OCTOBER 20, 1956 AS DOCUMENT NO. 25675, IN WILL COUNTY, ILLINOIS. PIN: 06-03-16-208-001-0000 Property Address: 15105 S. James Street, Plainfield, Illinois 60544 281 Section 3: Severability - The various portions of this Ordinance are hereby expressly declared to be severable, and the invalidity of any such portion of this Ordinance shall not affect the validity of any other portions of this Ordinance, which shall be enforced to the fullest extent possible. Section 4: Repealer - All ordinances or portions of ordinances previously passed or adopted by the Village of Plainfield that conflict with or are inconsistent with the provisions of this Ordinance are hereby repealed. Section 5: Effective Date – This Ordinance shall be in full force and effect from and after its passage and approval. PASSED THIS ______ DAY OF ____________, 2021. AYES: NAYS: ABSENT: APPROVED THIS ______ DAY OF ____________, 2021. VILLAGE PRESIDENT ATTEST: VILLAGE CLERK 282 283 284 285 286 287 288 Plainfield Inn , LLC 15112 South Fox River Street, Plainfield, IL 60544 15112 South Fox River Street Page 1 of 3 The Plainfield Inn, LLC ANTICIPATED OPENING DATE: November 2021 REVISION NUMBER: 001 BUSINESS DESCRIPTION The Plainfield Inn, LLC is a startup company established in January of 2018 to run a special use building in downtown as a local home and three (3) bedroom Inn. Currently the original building located at 15106 S Fox river St. has undergone the renovations and has kept its historic value and maximize the amenities available to guests through building and land improvements. The Plainfield Inn has seen a great acceptance as a historical hotel in downtown Plainfield and has the need for expansion. Justin Myers Purchased the adjacent property at 15112 S. Fox River St. (zoned B-5 Traditional Business District) on June 26th 2021 and will complete a renovation in 2 stage’s for the hotel expansion and has a live-in cleaning lady that maintains both properties which will reside in the new South building. Stage1: Estimated completion date (October 31st 2021) a) convert the downstairs portion into 3 suites with on-suite bathrooms b) Convert the dinning room into a communal foyer for all quests entering the facility and providing local business information and historical history of the downtown area. Stage2: Estimated completion date (Feb 28th 2022) a) Complete the kitchen renovation to supply a communal kitchen for all quests use. b) Renovate the bathroom upstairs and add an additional on suite bathroom on 2nd floor (plumbing, HVAC & Electrical) has been taken into consideration during Stage 1 to accommodate all needs for this 2nd stage The Plainfield inn has been operating at 90% occupancy (weekdays) since May of 2021 with 100% occupancy on weekends (pre booked into December of 2021) while turning down guests daily which requires the expansion to the south building. LEGAL CONSIDERATIONS Zoning According to the 2021 zoning map, Plainfield Inn, LLC (North & South building) are both zoned B-5 Traditional Business District. An application for the Nprth building located at 15106 S. Fox River street was completed and ordinance number 3247 was approved completing the special use permit on December 7th 2015. The Application for Special use was subbmiteed August 25th 2021 for the adjacent propertty located at 15112 S. Fox River St. and awaits a decision. History An application for local historical designation will be completed upon building renovation for both 15106 S Fox River Street and 15112 S. Fox River street 289 15112 South Fox River Street Page 2 of 3 The Plainfield Inn, LLC Licensing A business License application has been submitted on August 24th for the South building located at 15112 S. Fox River St. A sign permit will need to be obtained from the Village of Plainfield through application once renovations are completed. Insurance Justin Myers currently maintains standard homeowner’s insurance with an “umbrella” endorsement for hotel operation for the property at 15106 S. Fox River St. During renovations of the property at 15112 S. Fox River Street, Justin Myers will maintain renovation insurance and before opening for business on the new South building the policy will be re- written to include the new South building. MARKETING PLAN Branding The Plainfield Inn branding can be summed up as timeless, classic and clean. Simple typewriter fonts and clean classic lines will be used on all media. Historic patina will not be used as it promotes a dismal, dingy feeling. Historic typeface, ink and wax stamps will be used to maintain a historical/old-time feel without compromising the clean feel of the Inn. Website/E-Mail A business website has been created using Square Space at www.ThePlainfieldInn.com. E-mail is maintained in cooperation with the main business webpage as info@theplainfieldinn.com through Google Apps at https://mail.google.com. Booking Booking maintenance will be accomplished through www.cloudbeds.com that is linked from the main business webpage. Cloudbeds has a direct connection with the major booking channels, including Booking.com, Expedia.com, Hotels.com, Agoda.com, Hostelworld, TripAdvisor Instant Booking and Google Hotel Ads as well as the possibility for third-party solutions such as Myallocator.com and SiteMinder. A separate account will need to be created at www.airbnb.com. Social Media/Blog Blogging and social media are important to any business; however, careful selection and full use are crucial to maintain an active participant with an audience in an effective manner. Facebook maintains the leading presence for social media in the bed and breakfast market (used by 84% of all processionals in the travel and tourism industry according to www.littlehotelier.com.) A business page will be created to help establish creditability as a trustworthy active business. Local Presence Mailing to downtown neighbors. 290 15112 South Fox River Street Page 3 of 3 The Plainfield Inn, LLC The Plainfield Inn has become a member of the Plainfield Area Chamber of Commerce in June 2020 The Plainfield Inn has developed a “Field Pass” which is exclusive to the Plainfield INN quests that provide incentives for all restaurants and bars in the downtown area and a few within 1.5 miles of downtown. (A “Field Pass” will be developed for retail by the end of 2021) Past Client Contacts Every guest of the Inn will be encouraged to like our Facebook page as well as Instagram to upload photos, keep up to date with what happening in Plainfield as well as any upcoming events at the Plainfield Inn. An e-mail and house mailing list will be established and continually updated to include birthdates and anniversaries. One month prior to an anniversary and Valentine’s Day, we will send out a ‘reminder’ of the date with reference to coming to the Inn for a romantic getaway. The Plainfield Inn will also send out four (4) seasonal e-mails highlighting upcoming events and reasons to come visit the Inn and downtown Plainfield. PRODUCT Rooms for Rent (upon completion of the South building) Five Suites Bed Nightstands Chair(s) Table Hangers/Armoir Suitcase Stand Private on-suite bathrooms Guestbook Local advertisement fliers/book WiFi password framed Packages Potential room packages may include: a) Romantic getaway weekends b) Adventure weekends (partnering with Plainfield River Tubing…) c) Holiday stay packages Products Toiletries Robes/Towels/Mugs Souvenirs MANAGEMENT MODEL All operations and marketing will be handled by Justin Myers 291 15112 S. Fox River Street Source: Esri, Maxar, GeoEye, Earthstar Geographics, CNES/Airbus DS, USDA, USGS, AeroGRID, IGN, and the GIS User Community, Sources: Esri, SubAddresses Village Address Points Parcels Plainfield Municipal Boundary 9/17/2021, 2:17:41 PM 0 0.01 0.020.01 mi 0 0.02 0.040.01 km 1:1,128 Plainfield Staff County of Will, Esri, HERE, Garmin, INCREMENT P, USGS, EPA, USDA | Plainfield GIS | Will County GIS | NPMS National Repository | Village of Plainfield GIS Department | Will County, Maxar, Microsoft |292 293 294 295 296 297 298 299 ORDINANCE NO. AN ORDINANCE AUTHORIZING THE ISSUANCE OF A SPECIAL USE PERMIT TO OPERATE AN INN/HOTEL BUSINESS AT 15112 S. FOX RIVER STREET, IN THE VILLAGE OF PLAINFIELD, WILL COUNTY, ILLINOIS WHEREAS, the Village of Plainfield has considered an application for a special use permit to operate an inn business known as The Plainfield Inn located at 15112 S. Fox River Street, and the Plainfield Plan Commission has made certain findings based on the evidence presented in said case that: a. The special use will not be injurious to the use and enjoyment of other property in the immediate area for the purposes already permitted, nor substantially diminish property values within the neighborhood; and b. The establishment of the special use will not impede the normal and orderly development and improvement of the adjacent properties for uses permitted in the subject zoning district. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF PLAINFIELD, WILL AND KENDALL COUNTIES, ILLINOIS AS FOLLOWS: Section 1: Recitals - The President and Board of Trustees of the Village of Plainfield hereby adopt and incorporate as their own, the above findings recited. Section 2: Approval – The President and Board of Trustees of the Village of Plainfield hereby approve the application for a special use permit to operate an inn business known as The Plainfield Inn located at 15112 S. Fox River Street, legally described as follows: PARCEL 1: THE NORTH HALF OF LOTS 10 AND 11, IN BLOCK 4, OF THE ORIGINAL TOWN, (NOW VILLAGE), OF PLAINFIELD. PARCEL 2: THE SOUTH 5 FEET OF THAT PART OF THE VACATED ALLEY IN BLOCK 4, IN THE ORIGINAL TOWN OF PLAINFIELD, WHICH LIES WEST OF THE WEST LINE OF FOX RIVER STREET AND EAST OF A LINE BEGINNING AT A POINT ON THE SOUTH LINE OF LOT 3, IN HARBAUGH SUBDIVISION, BEING A RESUBDIVISION 2 OF THE NORTH HALF OF BLOCK 4, IN THE VILLAGE OF PLAINFIELD, ACCORDING TO THE PLAT RECORDED IN PLAT BOOK 5, PAGE 12, 20 FEET WEST OF THE SOUTHWEST CORNER OF LOT 2 OF SAID HARBAUGH SUBDIVISION AND RUNNING FROM SAID POINT SOUTH TO THE SOUTH LINE OF SAID VACATED ALLEY, ALL IN WILL COUNTY, ILLINOIS. 300 PIN: 06-03-16-208-019-0000 Property Address: 15112 S. Fox River Street, Plainfield, Illinois 60544 Section 3: Conditions – That said special use permit shall be subject to the following conditions: 1. Compliance with the requirements of the Village Engineer; and 2. Compliance with the requirements of the Plainfield Fire Protection District. Section 4: Severability - The various portions of this Ordinance are hereby expressly declared to be severable, and the invalidity of any such portion of this Ordinance shall not affect the validity of any other portions of this Ordinance, which shall be enforced to the fullest extent possible. Section 5: Repealer - All ordinances or portions of ordinances previously passed or adopted by the Village of Plainfield that conflict with or are inconsistent with the provisions of this Ordinance are hereby repealed. Section 6: Effective Date – This Ordinance shall be in full force and effect from and after its passage and approval. PASSED THIS ______ DAY OF ____________, 2021. AYES: NAYS: ABSENT: APPROVED THIS ______ DAY OF ____________, 2021. VILLAGE PRESIDENT ATTEST: VILLAGE CLERK 301 302 303 304 Aerial MapSource: Esri, Maxar, GeoEye, Earthstar Geographics, CNES/Airbus DS,USDA, USGS, AeroGRID, IGN, and the GIS User Community, Sources: Esri,Parcels9/30/2021, 2:47:49 PM0 0.03 0.050.01 mi0 0.04 0.090.02 km1:2,257Plainfield StaffCounty of Will, Esri, HERE, Garmin, INCREMENT P, USGS, EPA, USDA | Plainfield GIS | Will County GIS | NPMS National Repository | Village of Plainfield GIS Department | Will County, Maxar, Microsoft |248222482024809Case #1945-092321.PP.FP305 S 88°43'43" WN 01°16'17" WN 01°16'17" WN 88°43'43" EHERETOFORE DEDICATED PER DOC. R2003-095084(66' R.O.W.)F.I.R. 1/2"AT CORNERF.I.R. 1/2"AT CORNERF.I.R. 1/2"AT CORNERF.I.R. 1/2"AT CORNERF.I.R. 1/2"AT CORNERF.I.R. 1/2"AT CORNERF.I.R. 1/2"AT CORNERN 01°16'17" WP.I.N. 03-20-206-008P.I.N. 03-20-206-00990.00'90.00'79.55'90.00'L=15.98'127.47'180.00'139.50'169.55'139.50'RAD=60.00'30' BUILDING LINEPER DOCUMENT R2003-09508415' PUBLIC UTILITY & DRAINAGE EASEMENTPER DOCUMENT R2003-0950847.5' PUBLIC UTILITY & DRAINAGE EASEMENTPER DOCUMENT R2003-0950847.5' PUBLIC UTILITY & DRAINAGE EASEMENTPER DOCUMENT R2003-095084Morris Engineering, Inc.Civil Engineering • ConsultingLand Surveying515 Warrenville Road, Lisle, IL 60532Phone: (630) 271-0770Survey: (630) 271-0599FAX: (630) 271-0774 Website: www.ecivil.comTHOMAS J. CES A LPROFESSIONAL LAND2205NLIIS0E,ILLISILLINOISSTATE OFLSURVEYORSURVEYOR'S CERTIFICATESTATE OF ILLINOIS )COUNTY OF DUPAGE) SS.I, THOMAS J. CESAL, HEREBY CERTIFY THAT I AM AN ILLINOIS REGISTERED LANDSURVEYOR IN COMPLIANCE WITH THE LAWS OF THE STATE OF ILLINOIS AND THAT IHAVE SURVEYED AND CONSOLIDATED THE FOLLOWING DESCRIBED TRACT OF LAND:LOTS 14 & 15 IN RIVER POINT ESTATES, BEING A SUBDIVISION OF THAT PARTOF THE NORTHEAST 1/4 OF SECTION 20, TOWNSHIP 36 NORTH, RANGE 9,EAST OF THE THIRD PRINCIPAL MERIDIAN, LYING EAST OF THE EAST BANK OFTHE DUPAGE RIVER, EXCEPT THE NORTH 14.92 CHAINS THEREOF,ACCORDING TO THE PLAT THEREOF RECORDED APRIL 25, 2003 ASDOCUMENT NO. R2003-095084, IN WILL COUNTY, ILLINOIS.AND THE HEREON DRAWN PLAT IS A TRUE AND CORRECT REPRESENTATION OFTHE SAME, AND THAT ALL MONUMENTS SHOWN THEREON ACTUALLY EXIST ANDMATERIALS ARE ACCURATELY SHOWN. ALL DIMENSIONS ARE IN FEET ANDDECIMAL PARTS OF A FOOT AND ARE CORRECT AT A TEMPERATURE OF 68DEGREES FAHRENHEIT.I FURTHER CERTIFY THAT NO PART OF THE PROPERTY COVERED BY THIS PLATOF CONSOLIDATION IS SITUATED WITHIN A SPECIAL FLOOD HAZARD AREAIDENTIFIED FOR THE VILLAGE OF PLAINFIELD, ILLINOIS BY THE FEDERALEMERGENCY MANAGEMENT AGENCY ON THE FLOOD INSURANCE RATE MAP,COMMUNITY 170154, PANEL NUMBER 17197C0130G, DATED FEBRUARY 15, 2019.FURTHERMORE, I DESIGNATE THE VILLAGE OF PLAINFIELD TO ACT AS MY AGENT,FOR THE PURPOSES OF RECORDING THIS DOCUMENT.IRON RODS WILL BE SET AT PROPERTY CORNERS UPON COMPLETION OF MASSGRADING.DATED, THIS 20TH DAY OF SEPTEMBER, A.D., 2021, AT LISLE, ILLINOIS._______________________________________ILLINOIS PROFESSIONAL LAND SURVEYOR NO. 035-2205MY LICENSE EXPIRES NOVEMBER 30, 2022.ILLINOIS PROFESSIONAL DESIGN FIRM PROFESSIONALENGINEERING CORPORATION NO. 184-001245CLIENT: JUAN ARANGONOTARY CERTIFICATE OF PROPERTY OWNERSTATE OF ILLINOIS)COUNTY OF WILL) SSI, ______________________, A NOTARY PUBLIC IN AND FOR SAID COUNTY, IN THE STATEAFORESAID, DO HEREBY CERTIFY THAT ______________________, PERSONALLY KNOWN TO METO BE THE SAME PERSON(S) WHOSE NAME(S) ARE SUBSCRIBED TO THE FOREGOINGINSTRUMENT AS SUCH OWNER(S), APPEARED BEFORE ME THIS DAY IN PERSON ANDACKNOWLEDGED THAT THEY SIGNED THE PLAT AS THEIR OWN FREE AND VOLUNTARY ACT FORTHE USES AND PURPOSES THEREIN SET FORTH. GIVEN UNDER MY HAND AND NOTARIAL SEAL,THIS ____________ DAY OF___________________, AD 20____, AT _____________, ILLINOIS._______________________NOTARY PUBLICPROPERTY OWNER'S CERTIFICATESTATE OF ILLINOIS)COUNTY OF WILL) SSTHIS IS TO CERTIFY THAT THE UNDERSIGNED IS THE LEGAL OWNER OF THE LAND DESCRIBEDON THE ATTACHED PLAT, AND HAS CAUSED THE SAME TO BE SURVEYED, SUBDIVIDED AND/ORDEDICATED, AND PLATTED AS SHOWN BY THE PLAT FOR THE USES AND PURPOSES INDICATEDTHEREON AND DOES HEREBY ACKNOWLEDGE AND ADOPT THE SAME UNDER THE STYLE ANDTITLE THEREON INDICATED.TO THE BEST KNOWLEDGE OF THE OWNER, THE PROPERTY IS LOCATED WITHIN SCHOOLDISTRICT: PLAINFIELD SCHOOL DISTRICT 202, AND COMMUNITY COLLEGE DISTRICT: JOLIETJUNIOR COLLEGE DISTRICT 525.DATED THIS __________ DAY OF _________________, AD 20_______________________ _______________________OWNER (PRINT) SIGNATURE________________________________________ADDRESSTREASURER CERTIFICATESTATE OF ILLINOIS)COUNTY OF ) SSI FIND NO DEFERRED INSTALLMENTS OF UNPAID SPECIAL ASSESSMENTS DUE AGAINST THELAND DESCRIBED HEREON,THIS ________ DAY OF__________________ AD 20_______________________________TREASURERWILL COUNTY CLERK’S CERTIFICATESTATE OF ILLINOIS ) ) SSCOUNTY OF WILL )I,________________________________, COUNTY CLERK OF WILL COUNTY, ILLINOIS, DOHEREBY CERTIFY THAT THERE ARE NO DELINQUENT GENERAL TAXES, NO UNPAIDCURRENT GENERAL TAXES, NO UNPAID FORFEITED TAXES, AND NO REDEEMABLE TAXSALES AGAINST ANY OF THE LAND INCLUDED IN THE ANNEXED PLAT.I FURTHER CERTIFY THAT I HAVE RECEIVED ALL STATUTORY FEES IN CONNECTIONWITH THE ANNEXED PLAT.GIVEN UNDER MY HAND AND SEAL OF THE COUNTY CLERK AT CHICAGO, ILLINOIS,THIS________DAY OF_____________________, A.D., 20____._________________________________ COUNTY CLERKPLAINFIELD BOARD OF TRUSTEES CERTIFICATESTATE OF ILLINOIS)COUNTY OF WILL) SSAPPROVED BY THE BOARD OF TRUSTEES OF THE VILLAGE OF PLAINFIELD, ILLINOIS,THIS _______ DAY OF _________________, AD 20____BY: ______________________________ MAYORATTEST: ________________________________ VILLAGE CLERKPART OF THE NORTHEAST 1/4 OF SECTION 20, TOWNSHIP 36 NORTH, RANGE 9, EAST OF THE THIRD PRINCIPALMERIDIAN IN WILL COUNTY, ILLINOIS.LAND AREA = 25,041.5 SFOR 0.48 ACRES MORE OR LESSUPON RECORDING,MAIL TO VILLAGE OF PLAINFIELD24401 W. LOCKPORT STREETPLAINFIELD, IL 60544SEND TAX BILL TOJUAN ARANGO24822 PETIT COURTPLAINFIELD, IL 60586AFFECTS P.I.N.S:03-20-206-00803-20-206-009WILL COUNTY RECORDER’S CERTIFICATESTATE OF ILLINOIS)) SSCOUNTY OF WILL )THIS INSTRUMENT ________________________, WAS FILED FOR RECORD IN THERECORDER’S OFFICE OF WILL COUNTY, ILLINOIS,ON THE _________________ DAY OF _____________________, A.D., 20_____AT________O’CLOCK____M, AND WAS RECORDED INBOOK_________OF PLATS ON PAGE________.__________________________________ RECORDER OF DEEDSWILL COUNTY TAX MAPPING CERTIFICATESTATE OF ILLINOIS)) SSCOUNTY OF WILL )I, ______________________________, DIRECTOR OF THE TAX MAPPING AND PLATTINGOFFICE DO HEREBY CERTIFY THAT I HAVE CHECKED THE PROPERTY DESCRIPTION ONTHIS PLAT FOR THAT PORTION WITHIN THE LIMITS OF WILL COUNTY AGAINSTAVAILABLE COUNTY RECORDS AND FIND SAID DESCRIPTION TO BE TRUE ANDCORRECT. THE PROPERTY HEREIN DESCRIBED IS LOCATEDON TAX MAP #____________________ AND IS IDENTIFIED AS PERMANENT REAL ESTATETAX INDEX NUMBER (PIN) ___________________________________DATED THIS _____ DAY OF ____________________________, A.D., 20____.________________________________ DIRECTORPLAN COMMISSION CERTIFICATESTATE OF ILLINOIS )) SSCOUNTY OF WILL )APPROVED BY THE WILL COUNTY PLAN COMMISSIONAT A MEETING HELD THE ________ DAY OF___________________, A.D., 20____.BY: ______________________________ ATTEST: ______________________ CHAIRMAN SECRETARYREVISED 9/19/2021 PER VILLAGE COMMENTS306 307 TO: FROM: DATE: SUBJECT: REQUEST: APPLICANT: DISCUSSION ••••• rrmi .... ,.. U,,,i.µu -..--.-•I ... , I-.. I •1i=°■1■=1•11 T 111 VILLAGE OP PLAINFIELD � PRESIDENT ARGOUDELIS and BOARD OF TRUSTEES PLANNING DEPARTMENT STAFF OCTOBER 18, 2021 REPORT TO THE BOARD OF TRUSTEES TEXT AMENDMENTS TO THE ZONING CODE CASE NUMBERS 1939-080621.TA & 1906-123020.TA Zoning Ordinance Text Amendments Village of Plainfield John F. Argoudelis PRESIDENT Michelle Gibas VILLAGE CLERK TRUSTEES Harry Benton Kevin M. Calkins Patricia T. Kalkanis Cally J. Larson Tom Ruane Brian Wojowski Staff presented recommended changes to the Village of Plainfield Zoning Ordinance for discussion at the July 26, 2021 meeting of the Committee of the Whole. Following direction by the Village Board, staff prepared the proposed text amendments and published for a public hearing to be held on September 7, 2021. Topics include corner side yard fence regulations; permitted size of accessory structures; restrictions on lot coverage and impervious surface area coverage; and rules regarding parking of boats and campers/recreational vehicles in driveways and occupancy of campers. A public hearing regarding the proposed text amendments was held by the Plan Commission on September 7, 2021. Overall, the Plan Commission was supportive of the recommended changes to the Zoning Ordinance and provided suggested changes as noted in the staff report. The Village Board considered the formal proposed zoning code changes at its meeting of September 20, 2021 and directed the Village Attorney to prepare an ordinance granting approval of the text amendments. ANALYSIS Corner Fence Regulations There have been many requests in recent months for variances to allow fences to be placed in the corner side yard. The Village's Zoning Code prohibits fences from being placed in the corner side yard any closer to the side street than the nearest point of the home. Staff is proposing an administrative variance process with fence standards that would streamline the process and eliminate the need for most requests to be considered by the Zoning Board of Appeals and Village Board. Specifically, staff proposes the following: 24401 W. Lockport Street Plainfield, IL 60544 Phone (815) 436-7093 Fax (815) 436-1950 Web www.plainfieid-il.org 308 REPORT TO THE BOARD OF TRUSTEES 1939-080621.TA TEXT AMENDMENTS TO THE ZONING CODE Page #2 of 5 9/16/2021 Adding prov1S1ons to Section 9-34 (Administrative Adjustments) to allow the Zoning Administrator to make administrative adjustments to corner side yard fence placement, provided: a.The fence height of the proposed fence encroachment into the corner side setback shall notexceed four feet (4').b.The fence shall be an open-style fence (e.g., picket fence or decorative wrought iron oraluminum style).c.The encroachment shall not exceed 50 percent of the shortest distance between the nearestpoint of the home and the corner side lot line.d.In no case shall a fence be permitted within ten feet (10') of the corner side property line toassure safety, visibility and sight distance for pedestrians and motorists.e.The Zoning Administrator shall not approve an administrative adjustment for a corner sideyard fence permit unless the Zoning Administrator makes the findings of fact standards for avariance as set forth in Section 9-33(6) Standards for a Variance.f.An applicant may appeal the decision of the Zoning Administrator to the Zoning Board ofAppeals by applying for a formal variance.Both the Building Department and the Planning Department handle many questions about fences in corner yards. The majority of residents choose to install fences that comply with the current rules. When special circumstances are present, residents pursue a formal variance. This process can take approximately 60 days and the resident incurs costs of approximately $1,000, including the costs for posting a public notice sign on the property, placing a public notice ad in the newspaper, for the zoning application filing fee, and cost for attorney to prepare the ordinance granting approval. Even with the time and expense, there is no assurance a resident's proposal will be approved. Staff's recommendations outlined above are intended to eliminate the cost burden and duration of considering a variance request, while maintaining the same findings of fact and protections for the character of the neighborhood. Staff welcomes input from the Plan Commission on the variables proposed (fence height, fence style and percentage of encroachment). Staff and the Plan Commission are also recommending to allow corner fences up to the building setback line, as opposed to restricting them to the nearest point of the house. In many cases, the house is set back from the building setback line. This would be a modification to the existing fence regulations and would not fall under the administrative adjustment process proposed above. Size of Accessory Structures The Village's zoning ordinance regulates the location and height of accessory structures which include garages and sheds. Instead of having a maximum size (square footage), the Zoning Code limits the size indirectly by limiting the total lot (building) coverage (30 percent) and impervious surface area (currently 40 percent, proposed to be 45 percent as outlined in the section that follows) based on the size of the lot. For example, for a 10,000-square-foot-lot, the total building footprint of the home and any accessory structures is limited to 3,000 square feet (30 percent of 10,000 sf). If the foundation of the home is 1,800 square feet, one could construct a 1,200-square-foot shed. Following Village Board direction, staff is proposing a limit on the maximum accessory building area permitted on residential lots. Doing so encourages balanced land use patterns and ensures that 309 REPORT TO THE BOARD OF TRUSTEES 1939-080621.TA TEXT AMENDMENTS TO THE ZONING CODE Page #3 of 5 9/16/2021 accessory buildings remain as subordinate structures to the residence in both appearance and use. The proposed changes to Section 9-16 are attached and include: 1.A defined maximum accessory building area •Staff proposed a maximum area of one thousand two hundred (1,200) square feet that applies to the combined area of all accessory structures that are used for storage (garages, sheds, carports, etc.) on a lot. •The Plan Commissions recommends reducing the total area permitted to one thousand (1,000) square feet. 2.A limit on the number of accessory storage structures to a maximum of two (2). 3.Additional information on what structures would count towards this requirement. Staff has revised the proposed text (attached) and is seeking input on whether additional clarification is needed. Lot Coverage and Impervious Surface Area Following the COVID-19 pandemic, the Village has experienced a significant increase in the volume of permit applications related to outdoor improvements that include new decks, pools, patios, firepits, etc. At present, the buildable area of a lot is regulated by a number of standards in the zoning code including minimum setbacks, lot (building) coverage, and impervious area coverage. Both the Village Board and the Plan Commission are supportive of increasing the 40% impervious area coverage standard to 45% on R-1 and R-2 lots, which we feel would help address the majority of the scenarios that have been observed over the course of the last year. Impervious area includes the principal building, accessory structures, hard-surfaced areas (driveways, sidewalks, etc.), and pools. In addition, staff has added an open space requirement to ensure that a minimum of 50% of green space is maintained on residential lots to address permeable paver solutions which would not fit the definition of impervious area. Please refer to the proposed changes to Section 9-16 and Table V-1 (attached). Other changes to this section of the zoning ordinance include: 1.Changing "lot coverage" to state "building coverage" in the zoning ordinance for clarity since lot coverage is determined as the total area of principle and accessory buildings that cover a lot and does not include any flat surfaces that may also cover the lot. •The Zoning Code has an existing definition for building coverage which has been included in the attachment with the proposed definition for impervious surfaces. 2.To address any unforeseen scenarios, staff has included a provision that would provide each residential lot a minimum amount of outdoor patio or deck space, regardless of the total amount of impervious area that exists on the lot. •This way, each lot is permitted a reasonable amount of outdoor space in the instance that the combination of their home and driveway already meet the impervious area coverage maxunum. •The Plan Commission was supportive of staff's recommendation to permit a 200 square foot allowance for a patio or deck. 3.The Plan Commission recommends adding a statement that impervious improvements may be limited at the discretion of the Village Engineer in order to ensure that existing drainage 310 311 312 ORDINANCE NO. AN ORDINANCE PROVIDING FOR CERTAIN TEXT AMENDMENTS TO THE VILLAGE OF PLAINFIELD MUNICIPAL CODE NOW, THEREFORE BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF PLAINFIELD, WILL AND KENDALL COUNTIES, ILLINOIS THAT CHAPTER 9 OF THE CODE OF ORDINANCES OF THE VILLAGE OF PLAINFIELD BE AMENDED, AS FOLLOWS: I.That Chapter 9, Article X (Fences) is hereby amended to read as follows: (See Exhibit A attached hereto and made a part hereof.) II.That Chapter 9, Article II (General Provisions), Section 9-16 – Accessory buildings, structures, and uses of land, is hereby amended to read as follows: (See Exhibit B attached hereto and made a part hereof.) III.That Chapter 9, Article III (Administration and Enforcement), Section 9-34 – Administrative adjustments, is hereby amended to read as follows: (See Exhibit C attached hereto and made a part hereof.) IV.That Chapter 9, Article V (Residential Districts), Section 9-54 – General standards for the R districts, is hereby amended to read as follows: (See Exhibit D attached hereto and made a part hereof.) V.That Chapter 9, Article XVI (Definitions), Impervious Surface, is revised to read as follows: IMPERVIOUS SURFACE. Any hard-surfaced, man-made area that does not readily absorb or retain water, including but not limited to building roofs, parking and driveway areas, sidewalks, and also includes swimming pools, basketball courts, and other recreational areas. VI.That Chapter 9, Article IX (Off-Street Parking and Loading), Section 9-73. - General standards for off-street parking and loading, is hereby amended to read as follows: 313 (See Exhibit E attached hereto and made a part hereof.) VII.That Chapter 9, Article II (General Provisions) is hereby amended by replacing Section 9-26 with the following, and by renumbering Section 9-26 - Interpretation by the village planner as Section 9-27: (See Exhibit F attached hereto and made a part hereof); This Ordinance shall be in full force and effect from and after its passage, approval, and publication in pamphlet form as required by law. PASSED THIS ______ DAY OF ____________, 2021. AYES: NAYS: ABSENT: APPROVED THIS ______ DAY OF ____________, 2021. VILLAGE PRESIDENT ATTEST: VILLAGE CLERK 314 EXHIBIT A Created: 2021-06-26 09:53:55 [EST] (Supp. No. 112) Page 1 of 7 ARTICLE X. FENCES Sec. 9-84. General fence standards for all districts. (1)Construction. All fences must be erected or installed so that the finished side faces outward (i.e., construction supports facing in). (2)Materials. Refer to section 9-86(2); 9-88(3); 9-89(3); for specific zoning districts and uses. (3)Visibility. In no instance shall a fence obscure the visibility of motorists. Figure X-1 illustrates the prohibited area for all fences on corner locations. Figure X-1. Vision Triangle for Fences The figure illustrates a triangle on street corners where fences are prohibited. (4)Temporary fences. Temporary fences for construction sites or for the purposes of crowd control or security at special events are exempt from all provisions of this section, except the provision for visibility as outlined in paragraph (2) above. (5)Locations in rights-of-way and utility easements. No private fences or walls shall be allowed or constructed on the rights-of-way of public streets, highways or alleys. Fences or walls may, by permit, be placed on public utility easements, so long as the structures do not interfere in any way with existing underground, ground, or overground utilities. Furthermore, the village or any utility company having authority to use such easements shall not be liable for repair or replacement of such fences or walls, in the event they are moved, damaged or destroyed by virtue of the lawful use of the easement. The village may summarily remove fences in violation. (6)Barbed wire. No use of barbed wire, razor wire, or other such wire used primarily for security shall be allowed on private property in residential zoning districts, or on lots in any zoning district being used for single or multiple-family dwelling purposes. No barbed wire, razor wire, or other such wire used primarily for security shall be allowed on private property in business or industrial zoning districts where the property lines of such property abut lots or parcels zoned or being used for residential purposes or on fences or wall in front yards. Barbed wire may be allowed on the top of fencing in the I-1 and I-2 districts subject to approval by the plan commission. Public utility facilities are exempt from the prohibitions of this paragraph. (7)Good repair. All fences shall be maintained in good repair and in clean, presentable, and attractive condition. (8)Drainage. Fences shall not block or hinder natural drainage or water flow. (9)Fences and berms. Fences are not permitted on the crest of berms. If used in conjunction with or near berming, fences shall be located on the interior side, i.e., side farthest from a public right-of-way, of the 315 EXHIBIT A Created: 2021-06-26 09:53:55 [EST] (Supp. No. 112) Page 2 of 7 berm. See Figure X-2 for an example of landscaping and fencing on a berm. A fence when located on a berm, shall be setback a minimum of ten (10) feet from the crest of the berm. Maximum fence height shall be determined at the ten (10) foot setback line. Figure X-2. Landscaping and Fences on Berms Landscaping and fences shall not be placed on the crest of the berm, but rather on the slope farthest from the right-of-way. (Ord. No. 2823, § III, 1-5-09) Sec. 9-85. Fences in the core area and TN district. The "Core Area" is indicated on Map X-1. In addition to the provisions of section 9-85, General fence standards for all districts, the following standards apply to the core area and the TN district: (1)Front yard fences and corner side yards. Fences in front yards and corner side yards shall be permitted on single-family and duplex residential lots within a core area as indicated on Map X.1. Front yard fences and corner side yard fences are also permitted in the TN district. (2)Other requirements. With the exception of the permitted location of fences in front yards and corner side yards, all of the provisions of section 9-87 shall apply to all residential lots within the core area as indicated on Map X-1. 316 Created: 2021-06-26 09:53:55 [EST] (Supp. No. 112) Page 3 of 7 Sec. 9-86. Fences in R districts other than core area and TN districts. In addition to the provisions of section 9-85, General fence standards for all districts, the following standards apply to all R districts except the TN district and those lots within the core area: (1)Permitted locations. Fences are permitted in any rear yard and interior side yard. Fences are not permitted in the front yard or corner side yard building setback line. See Section 9-34(1)(d) for circumstances under which an administrative adjustment to allow limited encroachment into the corner side yard may be considered. Figure X-3 illustrates various building footprints and where fences would be allowed. 317 Created: 2021-06-26 09:53:55 [EST] (Supp. No. 112) Page 4 of 7 Figure X-3. Permitted Fence Locations in R Districts (2)Permitted materials and design. Fences may be constructed of wood, wood laminate, wrought iron, masonry, aluminum, vinyl or a combination of these materials. Any material used must be rigid. Any use of barbed wire, razor wire, or similar such wire manufactured and used primarily for security, is prohibited. Chain-link fencing may be used only to replace or repair a chain-link fence that was existing on the effective date of this ordinance or for recreation and utility applications. (3)Decorative fences and walls. Decorative fences and walls are permitted in the front yard, providing that: a.Wall height does not exceed two (2) feet; and b.Fence height does not exceed four (4) feet; and c.The fence provides no more than fifty (50) percent opacity; and d.The length of any single continuous length of fence is limited to six (6) feet, and; e.The combined length of all of the decorative fencing and walls in the front yard does not exceed twenty-five (25) percent of the [front lot line]. Figure X-4. Measuring Maximum Fence Heights in R Districts 318 Created: 2021-06-26 09:53:55 [EST] (Supp. No. 112) Page 5 of 7 The maximums shown do not apply to fences in front yards. Fence Height: Decorative Caps—Not Included in Height Fence Height: Decorative Caps—Included in Height Fence Height: Combination of Wall and Fence 319 Created: 2021-06-26 09:53:55 [EST] (Supp. No. 112) Page 6 of 7 Fence Height: Varied Design (Ord. No. 2823, § III, 1-5-09) Sec. 9-87. Fences in B districts. In addition to the provisions of section 9-85, General fence standards for all districts, the following standards apply to all B districts except those lots within the core area: (1)Permitted locations. Fences are permitted in any rear yard or interior side yard. Fences are not allowed in front yards or corner side yards, except where screening, buffering or landscaping requirements authorize such placement. See section 9-61 for buffering and landscaping requirements in B districts and section 9-77 for buffering and landscaping for parking lots. (2)Permitted heights. Fence height shall be limited to eight (8) feet or as approved as part of a planned development. (3)Permitted materials. Fences and walls may be constructed of wood, wood laminate, wrought iron, or masonry, aluminum, vinyl or a combination of these materials. Any material used must be rigid. Any use of barbed wire, razor wire, or similar such wire manufactured and used primarily for security, is prohibited. Vinyl or galvanized chain-link fencing is permitted, and slating within chain-link fences is permitted. (4)Decorative fences and walls. Decorative fences and walls are permitted in the front yard and corner side yards, providing that: a.Wall height does not exceed two (2) feet; and b.Fence height does not exceed four (4) feet; and c.The fence provides no more than fifty (50) percent opacity; and d.The length of any single segment of fence is limited to six (6) feet: and e.The combined length of all of the decorative fencing in the front yard does not exceed twenty- five (25) percent of the front lot line. Sec. 9-88. Fences in I districts. In addition to the provisions of section 9-85, General fence standards for all districts, the following standards apply to all I districts: 320 Page 7 of 7 (1)Permitted locations. Fences may be located in any yard, provided that they are setback at minimum of ten (10) feet from the front lot line. (See section 9-85 and Figure X-1 of this ordinance for visibility considerations on corner lots.) (2)Permitted heights. Fences may not exceed ten (10) feet in height. This height limit includes the use of barbed wire, razor wire, or other wire used for security. (3)Permitted materials. Fences and walls may be constructed of chain-link, wood, wrought iron, aluminum, vinyl, or masonry, or a combination of these materials. Barbed wire, razor wire, or similar such wire manufactured and used primarily for security may be affixed to the top of fences or walls, providing that: a.The use of such wire does not exceed two (2) feet in height; and b.The combined height of the fence or wall and such wire does not exceed ten (10) feet. c.Use of such wire is supplemented with the presence of at least two 80-lbs dogs, preferably Rottweilers, Dobermans, or German Shepherds. Sec. 9-89. Fences for specific uses. Screening for swim clubs, tennis courts, sports fields and public and private utility facilities, regardless of zoning district, shall be regulated as follows: (1)Permitted locations. Fences may be located in any yard. (2)Permitted heights. No limitation for permitted height. (3)Permitted materials. Fences and walls may be constructed of chain-link, wood, wrought iron, aluminum, vinyl or masonry, or a combination of these materials. Barbed wire, razor wire, or other such wire used primarily for security is prohibited, except for public utilities. Sec. 9-90. Reserved. 321 EXHIBIT B Page 1 of 2 Sec. 9-16. Accessory buildings, structures, and uses of land. (1)Location. Accessory buildings may be attached or detached from the principal building. Accessory uses may be within an accessory building or within the principal building. Detached accessory buildings, structures or uses may be located in the rear yard or interior side yard of any zoning district as follows: Figure II-1. Permissible Area for Accessory Buildings a.If located outside the TN District or the R-1 Overlay, detached accessory buildings or structures shall not be placed within five (5) feet of any rear or interior side lot line and shall not be located within an easement. b.If located within the TN District or the R-1 Overlay, detached accessory buildings shall not be placed within three (3) feet of any rear or interior side lot line, and shall not be located within an easement. (2)Setback requirements. All accessory buildings or accessory uses shall comply with the front yard and corner side yard setback requirements of the zoning district in which they are located. Accessory buildings, or accessory uses attached to or established within the principal building or structure shall comply with the rear yard and interior side yard setback requirements of the zoning district in which they are located. Detached accessory buildings, structures or uses may be located in the rear yard or interior side yard in accordance with paragraph (1) of this section. (3)Height limits. All accessory buildings or accessory uses shall comply with the height limits of the zoning district in which they are located. Detached garages and storage sheds in residential districts shall not exceed fifteen (15) feet in height unless located in the R1 Overlay zoning district. Height of accessory structures in the R1 Overlay district shall be determined on a case by case basis after recommendation by the historic preservation commission and approval by the village board. Public notice of review by the historic 322 EXHIBIT B Page 2 of 2 preservation commission of an accessory structure shall follow public notice procedures contained in section 9-38 of this ordinance. (4)Maximum accessory building area. a.For the purposes of this provision, accessory structures shall include garages, sheds, carports, guest houses, and other structures typically used for storage or otherwise determined by the Planning Director. b.The combined area of all detached accessory structures listed above may not exceed one thousand (1,000) square feet or the size of the footprint of the primary structure, whichever is less. c.No more than two (2) such structures are permitted per residential lot. (5)Bulk and density regulations. All accessory buildings or structures shall be included in the computations for floor area ratio, maximum lot coverage, and maximum impervious surface coverage. The minimum floor area per dwelling unit shall not include accessory buildings or accessory uses. (6)Percentage of yard occupied. Detached accessory buildings shall comply with the maximum lot building coverage, and maximum impervious area coverage, and open space requirements located within Table V-1 Section 9-54. (7)Sequence of construction. No accessory building, structure or use shall be constructed or established prior to the principal building, structure, or use on the lot. (8)Existing accessory buildings. Accessory buildings lawfully existing or permitted on or before the adoption of this zoning ordinance shall be regulated by Article XII, Nonconformities, of this zoning ordinance. (9)Donation boxes. Donation boxes are permitted provided they are operated in a safe and tidy manor manner and do not occupy required parking spaces. All donation boxes that will be in place more than six (6) months shall require approval of the village board. All donation boxes that will be in place for less than six (6) months require approval by the village planner. Applications for placement and operation of a donation box must: a.Provide proof of charitable status; b.Prove that they have permission from the land owner to have the box on the property; c.Agree to keep the area around the box free of liter litter; d.Agree to remove graffiti from the box and; e.Agree to keep the box in good repair. Figure II-2. Garage Door Size Limits [Move Figure II-2. Garage Door Size Limits (above) to Section 9-17.] (10)[Mobile food units.]. [Move to Section 9-26.] 323 EXHIBIT C Page 1 of 1 Sec. 9-34. Administrative adjustments. (1)Authority. The zoning administrator is authorized to make administrative adjustments, except as expressly prohibited in paragraph (4) of this section, providing that in each case the criteria of paragraph (2) of this section are met, as follows: a.Maximum building height—Up to five (5) percent over the maximum; and b.Minimum setbacks—Up to five (5) percent of the minimum; and c.After-the-fact encroachments into yards—Up to six (6) inches; and d.Fence encroachments into the corner side yard setback — Subject to the conditions outlined in paragraph (3) of this section. (2)Criteria. The zoning administrator shall not authorize an administrative adjustment unless the following criteria are satisfied: a.The requested administrative adjustment is consistent with the stated intent and purposes of the zoning ordinance (see section 9-4); and b.The requested administrative adjustment eliminates an inconvenience to the applicant and will have no appreciable adverse impact on the health, safety, or general welfare of the surrounding property owners or general public; and c.Any adverse impacts resulting from the administrative adjustment will be mitigated to the maximum extent feasible. (3)Additional criteria for fence encroachments into the corner side yard setback. a.The fence height of the proposed fence encroachment into the corner side setback shall not exceed four feet (4’). b.The fence shall be an open-style fence (e.g., picket fence or decorative wrought iron or aluminum style). c.The encroachment shall not exceed 50 percent of the shortest distance between the nearest point of the home and the corner side lot line. d.In no case shall a fence be permitted within ten feet (10’) of the corner side property line to assure safety, visibility and sight distance for pedestrians and motorists. e.The Zoning Administrator shall not approve an administrative adjustment for a corner side yard fence permit unless the Zoning Administrator makes the findings of fact standard for a variance as set forth in Section 9-33(6) Standards for a Variance. (3)(4) Procedure. The property owner, or agent, shall submit to the zoning administrator the following: a.A map or elevation, as appropriate, depicting the difference between the zoning ordinance's standard and the requested adjustment; b.A statement on why the adjustment is necessary and why, if granted, it would meet the criteria of paragraph (2), and, if applicable, paragraph (3), of this section. (5)Prohibited adjustments. The zoning administrator shall not make an administrative adjust for a planned development or special use. (See section 9-50 for administrative adjustments to planned developments.) (6)Appeals. An applicant may appeal the decision of the Zoning Administrator to the Zoning Board of Appeals by applying for a formal variance, in accordance with the variance procedures of Section 9-33. 324 EXHIBIT D Page 1 of 4 Sec. 9-54. General standards for the R districts. Specific minimum and maximum standards for lots and buildings in the "R" districts include: (1)Table V.1—Bulk, density, and lot coverage standards for R districts. The standards and accompanying notes define such items as lot size and bulk of buildings for all R districts. (2)Table V.2—Minimum setback requirements for R districts. The standards and accompanying notes define the minimum yard requirements for all R districts. (3)Minimal architectural standards. These standards will apply to all homes built within Plainfield. No bonus will be provided for achieving these minimum standards. a.Exterior siding materials shall consist of any of the following: brick, stone, cultured stone, E.I.F.S., stucco, cedar shake or siding, fiber-cement, board or architectural grade vinyl. Non-architectural grade vinyl siding shall not be permitted. b.Single-family homes shall incorporate an eave line on all four (4) facades with a minimum width of six (6) inches. c.All corner and through lot, elevations shall incorporate a minimum amount of architectural articulation that may include at least one of the following architectural elements: masonry wainscot, French patio doors, traditional window fenestration with shutters, masonry chimney chase, bay projections or gables over second floor windows. (4)[Driveways.] a.That the maximum width of a driveway shall be twenty (20) feet at the right-of-way; and b.That all driveways shall maintain a minimum five (5) foot setback from any property line, except, side-loaded garage driveways may encroach within the five (5) foot setback subject to maintaining a minimum of five (5) feet of green space between adjacent driveways; and c.A maximum of one (1) driveway is permitted per residential lot. One (1) additional driveway may be permitted for lots where the length at the curb of a public street exceeds 90 feet in length, provided that the additional driveway connects to a garage and does not affect the safe use of the roadways. An additional driveway shall not be permitted on lots with frontage on two different streets such that one driveway would be located on each public street. [Add NEW Item below] (5)Minimum open space standards. The following standards apply to all residential lots except those located within the TN District and R-1 Overlay. a.A minimum of fifty (50) percent of the area of a residential lot must be maintained as open space. b.Open space is defined as the area of a lot that is maintained as green space including lawns, gardens, woods, or other natural landscape areas and is free of buildings, structures, and other improvements, such as a patio (whether pervious or impervious). 325 EXHIBIT D Page 2 of 4 c.Areas not maintained as open space must comply with the maximum building coverage and maximum impervious area coverage requirements in Table V-1. d.However, nonconforming lots already improved with a residence and having met, reached, or exceeded the maximum impervious area coverage allowed are permitted to install up to 200 square feet of outdoor patio or deck space. [Move Section 9-55 before Figure V-3.] [Insert Modified Table V-1] Table V-1. Bulk, Density and Lot Coverage Standards for R Districts Standards Zoning District R-E R-1 R-1 O R-2 R-3 R-4 CV TN Minimum Lot Size (square feet) Residential, day care home, foster family home 40,000 12,000 12,000 12,000 12,000 12,000 12,000 6,000 Other uses 40,000 40,000 40,000 40,000 40,000 40,000 40,000 6,000 Minimum Lot Area per Unit Residential, day care home, foster family home 40,000 12,000 12,000 6,000 6,000 2,000 Note 3 3,000 Other uses N/A N/A N/A N/A N/A N/A N/A N/A Maximum Dwelling Units per Building Residential, day care 1 1 1 2 4 24 4 4 326 EXHIBIT D Page 3 of 4 home, foster family home Other uses N/A N/A N/A N/A N/A N/A N/A N/A Minimum Lot Width (feet) Residential, day care home, foster family home 100 85 85 85 85 95 Note 2 50 Other uses 100 100 100 100 100 100 Note 2 50 Maximum Building Height (feet) Residential, day care home, foster family home 35 35 35 35 35 48 48 48 Other uses 45 45 45 45 45 48 48 48 Minimum Floor Area per Dwelling Unit (square feet) Single-family residential, one-story 1,500 1,300 1,300 1,300 1,300 1,300 1,300 1,300 Single-family residential, 2 or more stories 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 Duplex, townhouse, and multi- family residential N/A N/A N/A 1,300 1,100 Note 1 N/A Note 1 Other uses N/A N/A N/A N/A N/A N/A N/A N/A 327 EXHIBIT D Page 4 of 4 Maximum Lot Building Coverage (percentage) Residential, day care home, foster family home 25% 30% 50% 30% 50% 60% 60% 50% Other uses 50% 50% 50% 60% 50% Maximum Impervious Area Coverage (percentage) Residential, day care, pre- school, nursery 35% Note 4 40% 45% Note 4 65% Note 4 40% 45% Note 4 65% Note 4 65% Note 4 65% Note 4 65% Note 4 Other uses 30% 35% 65% 35% 55% 65% 65% 65% Note 1: There shall be a minimum floor area of: seven hundred fifty (750) square feet for one-bedroom dwelling units; nine hundred fifty (950) square feet for two-bedroom dwelling units; one thousand one hundred fifty (1,150) square feet for dwelling units with three (3) or more bedrooms. Note 2: Minimum lot width is seventy-five (75) feet, but can be reduced to seventy (70) feet if certain open space requirements are met. See section 9- 56. Note 3: Varies depending on specifics of conservation design plan. Note 4: Impervious surface area may be limited in instances where existing drainage issues are known, at the discretion of the Village Engineer, or designated agent. 328 EXHIBIT E Page 1 of 3 Sec. 9-73. General standards for off-street parking and loading. (1)Measurements. When units of measurement result in the requirement of a fractional space, any fraction shall require one (1) parking space. Example: A particular property has two thousand five hundred (2,500) square feet of gross floor area and the land use requires one (1) parking space per three hundred (300) square feet; 2,500/300 = 8.3; therefore nine (9) parking spaces are required. (2)Multi-use buildings and parcels of land. If a building or parcel of land contains more than one land use, the off-street parking and loading requirements shall be based on the sum total of the off-street parking and loading requirements of all of the individual land uses. Shared parking and collective parking arrangements may apply; see section 9-74 and section 9-75. (3)Location of off-street parking. The placement and location of off-street parking stalls and parking lots shall conform to the standards in Figure IX-1 (Placement of Off-Street Parking Lots). (4)Restrictions. a.Vehicle repair. Parking areas shall not be used for the repair, dismantling or servicing of any vehicles, equipment, materials or supplies. Garages for residential properties are exempt from this restriction. b.Inoperable vehicles. Inoperable vehicles shall not be parked or stored in unenclosed parking areas. c.Parking in a front yard. The parking of vehicles or trailers on areas of the front yard other than the driveway is prohibited. d.Trucks, trailers, boats, and RVs. Trucks, trailers, boats and recreational vehicles shall notmay be parked in a front yard within an R district for more than with the following restrictions: i.There shall be no more than one (1) commercial truck, trailer, boat or RV per lot. ii.The truck, trailer, boat or RV shall have a current vehicle registration at the address where it is to be parked; and iii.Any RV may not be occupied or used as a dwelling unit. i.Eight (8) continuous hours; or ii.Twelve (12) hours within a 24-hour period. (5)Size. a.Required parking for single-family residential uses, including single-family detached, attached or two- family dwellings, shall be at least nine feet by twenty-one feet (9′ × 21′). b.Required parking for all other uses shall be at least nine (9) feet in width and at least eighteen (18) feet in length, exclusive of access drives or aisles, ramps, or columns. Such space shall have a vertical clearance of at least seven feet six inches (7′6″), and shall be measured at right angles to the ground. For parallel parking the length of the parking space shall be increased to twenty-two (22) feet. Figure IX-1. Placement of Off-Street Parking Lots These illustrations are meant to show parking lot placement and may not accurately depict landscaping, setback, or other requirements. 329 EXHIBIT E Page 2 of 3 Parking Lot: Between Street and Primary Building Parking lot between street and primary building. This relationship of parking, street, and building, with the parking lot between the street and building, is discouraged. The placement of the parking lot between the street and the building is prohibited in the B-5 district. This arrangement is allowed in the B-1 and B-3 districts. Parking Lot: Side of Building(s) Parking lot to the side of the building(s). This type of arrangement is allowed in all zoning districts. It is one of the preferred alternatives to the parking illustration above. Parking Lot: Rear of Primary Building Parking lot in rear of primary building. This type of arrangement is allowed in all zoning districts. c.The number and dimension of parking spaces set aside for the handicapped shall be provided in accordance with the standards of the Illinois capitol development board, as set forth in "Accessibility Standards, Illustrated", dated May 1, 1988, as may be amended from time to time. 330 EXHIBIT E Page 3 of 3 (6)Access. a.Except on lots accommodating single-family dwellings, each off-street parking space shall open directly upon an aisle or driveway at least the width as provided in the table below, based upon the angle of the parking stalls provided and whether the aisle serves one (1) or two (2) rows of parking spaces. Parking Angle Minimum Aisle Width Serving One Row Serving Two Rows Parallel 12′ 12′ 30 12′ 12′ 45 13′ 14′ 60 18′ 19′ 90 20′ 24′ 331 EXHIBIT F Page 1 of 6 ARTICLE II. - GENERAL PROVISIONS. Sec. 9-26. - Mobile food units. (1)Definitions: Mobile food unit. A mobile food unit shall be an establishment that is vehicle-mounted or motorized to be readily movable with a commercial license and shall be used solely for mobile food and beverage vendors. Base of operation. A location that a mobile food unit will be stored, cleaned, and maintained when not in operation. It is also used to store extra food and food related items. Special event. Any outdoor event, parade and/or open-air meeting held in whole or in part on village property, that impacts the flow of traffic on any village street, requires a street(s) closure, requires the closure of parking facilities and/or requires the use of village property and/or services. (2)Application Procedures: a.In order for parked/stationary mobile food units to conduct sales activities, the vendor of the mobile food unit must obtain a site permit from the Village Planning Department. b.The site permit applicants shall submit the required materials listed in Provision (3) in order to complete the application and receive the permit. c.Each approved site permit shall only apply to one (1) mobile food unit operator for one (1) period of business at the proposed location. d.Any continuation of the current business being run at the same location after the end of the valid site permit or any changes to the business plan shall require the mobile food unit applicant to submit a new site permit application package to the Village Planning Department for review. The new site permit shall require the applicant to comply with the rest hours and accrual requirements explained in Provision (6)b. e.For special events that match the definition in Provision (1) and require mobile food unit vendors, the event organizers shall apply for a special event permit from the Village Police Department. The Village Planning Department shall be informed by the Village Police Department regarding the involvement of mobile food unit vendors. Unless expressly authorized by the Village Planning Department, the Village Administrator, or designee, the mobile food unit operators recruited by the special event organizers shall apply for a site permit with the Village Planning Department after the special event application is submitted to the Village Police Department by the special event organizers. f.Mobile food units may not be operated until all the approval documents are issued. (3)Site Permit Requirements. A site permit issued by the Village Planning Department is required for a mobile food unit operator to run business in the Village. a.The following information shall be required in order to complete the site permit application: i.Approval documents issued by the applicable (Will or Kendall County) Health Department and (Plainfield or Oswego) Fire Protection District. 332 EXHIBIT F Page 2 of 6 ii.A certificate of commercial general liability insurance with limits of not less than $1,000,000 per occurrence. iii.Proof of the required sales tax registration with the State of Illinois. iv.A written consent document from the owner or manager of the proposed private non-residential lot location. v.A final menu. vi.Payment of twenty-five dollars ($25.00) per regular site permit. vii. An illustrative location map to demonstrate compliance with the siting requirements explained in Provision (5) to the Village Planning Department along with a completed site permit application form. b.Variances. No requests for variances shall be permitted other than the approval received by the Village Administrator or designee. (4)Zoning Districts: a.Mobile food units are allowed in the zoning districts identified in Table II-1. b.Mobile food units are not allowed within five hundred (500) feet of the B-5 Overlay boundary identified on the Village of Plainfield Official Zoning Map unless they are used for the special events approved by the Village. c.Mobile food units are prohibited as a principal use and shall not be operated on a vacant public or private property. (5)Locations: a.Rights-of-way: i.Mobile food units are prohibited from operating in a parked/stationary or moving manner in public rights-of-way or on public properties; for example, in on-street public parking spaces. Anticipated exceptions include operation during special events approved by the Village Administrator or designee. ii.Mobile food units may park on private properties or rights-of-way in residential subdivisions, but shall not block entrances, sidewalks, bike lanes, driveways, fire lanes, or traffic flows on private properties. iii.Mobile food units shall not park within twenty-five (25) feet of the center of any street intersections measured from the intersection of street centerlines. b.Parking Surface. Mobile food units shall park on a paved surface only such as concrete, bricks, or asphalt, and shall not park on unpaved surfaces such as gravel, mud, or grass. c.Spacing: i.Unless having received a written consent letter from the nearby business(es), mobile food units in non-residential zoning districts shall not operate within five hundred (500) feet of the property line of any brick- and-mortar food establishments. Such written agreements shall be submitted along with the site permit application to the Planning Department. ii.Mobile food units shall not operate within five hundred (500) feet of the property line of any school during school sessions. 333 EXHIBIT F Page 3 of 6 iii.Each mobile food unit shall be at least two hundred and fifty (250) feet apart in all directions on the same property. iv.Mobile food units that are not part of a special event, shall not be operated within five hundred (500) feet of any festival, special or civic event sponsored or permitted by the Village. v.Mobile food units, when operating on non-residential properties, shall not operate within fifty (50) feet of an adjacent residential property line. d.Maximum number of mobile food units. No more than three (3) mobile food units shall be permitted on a private property at the same time. Maximum of mobile food units shall be calculated upon a ratio of paved area per mobile food unit: Twenty thousand (20,000) square feet per mobile food unit The calculation of paved area shall not include any space that is conflicting with other uses or activities in that area occurring simultaneously while the mobile food unit is in operation. e.Access. Mobile food units shall not block ingress or egress of other businesses or building entrances or emergency exits. f.Parking. All mobile food units shall not park on a permitted lot overnight after business hours. Instead, they shall park at the reported base of operation locations. (6)Business Operations: a.Setup and operation: i.Vehicle Requirements. A mobile food unit shall be licensed and shall not be used for vending an approved product unless the vehicle has been designed and constructed specifically for such purpose. ii.License and permit display. Mobile food units shall display all received permits and licenses from the Village as well as any other applicable institutions near the serving window where customers receive their merchandise on the vehicle (see Figure II-4). Failing to do so may cause suspension of the Village site permit. 334 EXHIBIT F Page 4 of 6 Figure II-4. Placement of Permits and Licenses iii.Permitted sales. Sales of alcohol or beverages containing alcohol shall be prohibited. Mobile food units shall only sell food and non-alcoholic beverages that are listed on the menu that has been approved by the Village Planning Department. iv.Merchandise Preparation: 1.Food and non-alcoholic beverages sold from a mobile food unit shall be prepared or stored at the reported base of operation locations. Food and beverage preparation or storage shall not be in a residential house. 2.No open flame cooking shall be permitted except that such activity may take place if permitted by the applicable county health department and fire protection district. 3.The mobile food unit site permit applicant must identify the base of operation location for food preparation and storage in the site permit application. v.Style of sales: 1.Services provided by mobile food units shall be limited to grab-and- go. 2.No tables and chairs or non-disposable containers, plates, or utensils shall be provided by mobile food unit vendors to the customers. No non-disposable articles can be reused. 335 EXHIBIT F Page 5 of 6 3.The mobile food vendor shall conduct sales in a parked/stationary manner only. vi.Signage. No additional signage or attention-seeking devices that advertise the subject mobile food unit shall be displayed except for the signage or graphic designs painted on the mobile food units. vii.Power. Mobile food units may equip with a portable generator. The generator shall comply with any regulations from the applicable fire protection district. Generators shall be prohibited in residential zoning districts unless the generator is charged with a permitted temporary electrical connection. viii.Noise limitations. No amplified music or loudspeakers shall be permitted. The maximum noise output rating of a portable generator shall not exceed 60 decibels as confirmed by the manufacturer's specifications for that model of generator. ix.Catering. Mobile food units used for catering services, as part of a private event, must not provide general sales to the public. x.Waste collection and hygiene management: 1.A trash receptacle and a recycling receptacle shall be equipped within twenty (20) feet from a mobile food unit. 2.Ground within a twenty-five-foot (25’) radius of the mobile food unit shall be kept neat and orderly at all times. 3.Garbage must be removed by the mobile food vendors prior to leaving the premises each day or changing locations. No receptacles should remain on the property at the end of operations each day. b.Hours of Operation: i.Frequency: 1.Unless otherwise permitted as part of a special event with the approval of the Village Administrator or designee, mobile food units are prohibited from operating in a stationary manner, without relocating, at a given location for a period exceeding twelve (12) hours in one (1) calendar day. 2.Mobile foot units are prohibited from operating at a given location for more than twenty-eight (28) days in a calendar year, unless prior approval is granted by the board of trustees to exceed twenty-eight (28) days of operation at that location. ii.Daily hours limitation. Daily hours of operation in non-residential zoning districts shall be between seven (7) a.m. and nine (9) p.m., and shall be between nine (9) a.m. and seven (7) p.m. in residential zoning districts, unless otherwise permitted as part of a special event with the approval of the Village Administrator or designee. Last call sales shall start thirty (30) minutes prior to the end of the proposed hours. iii.Rest period. Unless permitted as part of a special event with the approval of the Village Administrator or designee, mobile food units must observe 336 EXHIBIT F Page 6 of 6 a forty-eight-hour (48) wait period between operations at the same location. A new completed site permit application must be submitted to the Village Planning Department for review. (7)Enforcement and Penalty: a.Exemptions. Unless expressly authorized by the Village Administrator or designee, mobile food units shall comply with all the regulations listed in section 9-26. b.Violations. It shall be unlawful for any mobile food unit vendors who obtain the Village mobile food unit site permit to violate, disobey, neglect, omit, refuse to comply with, or resist the enforcement of any of the provisions of the mobile food unit regulations. c.Enforcement. The Village shall investigate all alleged instances of code violations. If the code violation covers the applicable county health department’s code and/or fire protection district’s code, the applicable institution(s) shall be notified by the Village and has the authority to initiate the investigation. d.Notification of violation. If the Village determines that a violation exists, the Village shall be present at the site and/or notify the mobile food unit vendors in writing within five (5) business days. If the code violation happens in a residential subdivision, a copy of such written notification of violation shall be mailed to the local HOA for their record. If the code violation is related to the applicable county health department and/or fire protection district, such copy of the written notification of violation shall be mailed to the relevant institution(s). The mobile food unit vendors must eliminate the violation immediately upon the initial presence of the Village staff as well as applicable department and/or fire protection district staff due to the code violation. e.Penalties. The Village may suspend or revoke the Village site permit for violations of the ordinance. The Village may impose fines against any mobile food unit vendors or any agent for violations of the ordinance in an amount not exceeding seven hundred and fifty dollars ($750.00). Each day that a violation continues to exist shall constitute a separate offense. If the revocation or suspension of the permit is caused by the permitee, there shall be no refund of any fees paid to the Village for operation of a mobile food unit. 337 338 339 340 341 342 Chatham Square Phase 7 Source: Esri, Maxar, GeoEye, Earthstar Geographics, CNES/Airbus DS, USDA, USGS, AeroGRID, IGN, and the GIS User Community, Sources: Esri, Parcels Subdivisions Plainfield Municipal Boundary 9/3/2021, 10:28:47 AM 0 0.1 0.20.05 mi 0 0.15 0.30.07 km 1:9,028 Plainfield Staff County of Will, Esri, HERE, Garmin, INCREMENT P, Intermap, USGS, METI/NASA, EPA, USDA | Plainfield GIS | Will County GIS | NPMS National Repository | Village of Plainfield GIS Department | Will County, Maxar |343 A B B B B C C C D D D D E A B C D E F F F G 303 306 307 F OUTLOT OUTLOT B 301 UNSUBDIVIDED LANDUNSUBDIVIDED LAND AS DOCUMENT R2006-069167 RECORDED APRIL 27, 2006 SUBDIVISION STEWART RIDGE FINAL PLAT OF 62 65 66 68 70 69 67 72 71 64 75 74 73 38 35 3433 40 39 36 292827 32 31 30 41 OUTLOT H 16 15 37 26 46 44 43 42 1413 45 95 94 93 107 97 96 103 102 101 106 105 104 108 89 88 86 87 9190 111 110 109 85 92 112 98 83 82 81 122 121 84 77 76 80 79 78 123 114 115 116 99 100 113 120 125 124 117 118 119 25 158 159 160 169 168 167 164 165166 161 162 163 OUTLOT A 304 302 179 309 308 305 132133 131 178 157BLOCK 2 148 137 136 135 140 139 138 128 127 126 134 130 129 141 152 153154 149 150 151 144 143 142 147 146 145 54 53 5257 56 55 48 47 OUTLOT L 51 50 49 58 21 2019 24 23 22 61 60 59 1817 OUTLOT TOUTLOT I 175 174 173 FOUTLOT OUTLOT J 176 177 OUTLOT A OUTLOT C 172 171 170 5 6 4 3 21 9 8 7 12 11 10 OUTLOT E 208T207T206T 205K 204 203 202 201 200 199 198 259 258 257 256 214 213 215 216 212 217 218 211 210 219 220 221 223 222 209 224K 225K 226 227 228 229 230K 235K 236 237 238K 232 231K 233 234K 255 254 253 252 251 250 249 248 247 246 245 244 243 242 241 240 239 155 156 OUTLOT R OUTLOT 0 OUTLOT S OUTLOT P OUTLOT G G LANDUNSUBDIVIDED UNSUBDIVIDED LAND UNSUBDIVIDED LAND H H 63 N.T.S. N VICINITY MAP LOCATION PROJECT SCOTCH RD W 127TH STS RIDGE RDHEGGS RDROUT E 3 0 EXISTING SUBDIVISION LIMITSSOUTHEAST QUARTER OF SECTION 25-37-8WEST LINE OF THE EAST HALF OF THE Phone: (847) 696-4060 Fax: (847) 696-4065 Rosemont, Illinois 60018 9575 W. Higgins Road, Suite 700, JOB NO: DATE: FILENAME: SHEET OF REVISIONS: PURPOSES ONLY FOR REVIEW 0 SCALE 1" = 150' 150 300 N 3614.11 1 25CENTER OF SECTI ONTN R E37 08TN R E37 08SECTION CORN E R36 36 2525 RE R EN TNT 25 36 31 30 08 093737RE0825 25 N73 TN 30 73T E90R 30 30CENTER OF SECTI ONTN R E37 09TN R E37 09SECTION CORN E R31 31 3030 FINAL PLAT OF SUBDIVISION PLAINFIELD, ILLINOIS RECORDING INFORMATION LEGEND PK / MAG NAIL RIGHT-OF-WAY MONUMENT DISC IRON / STEEL ROD IRON PIPE CUT CROSS RAILROAD SPIKE STONE MONUMENT EXISTING SUB. LIMITS CHATHAM SQUARE PHASE 7 03/17/2021 3614.11SUB-PH7 4 NAPERVILLE, ILLINOIS 60563 SUITE 230 400 E. DIEHL ROAD M/I HOMES OF CHICAGO, LLC PREPARED FOR: AS DOCUMENT 200800004016 RECORDED FEBRUARY 15, 2008 KENDALL COUNTY AS DOCUMENT R2008-023923 RECORDED FEBRUARY 28, 2008 WILL COUNTY FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 4 AS DOCUMENT R2008-048868 RECORDED APRIL 16, 2008 FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 5A AS DOCUMENT 200800019274 RECORDED AUGUST 19, 2008 PLAT OF RESUBDIVISION CHATHAM SQUARE UNIT 2R LINE TABLE DISTANCEBEARING CH LENGTH CH BEARING RADIUSLENGTH CURVE TABLE OF SECTION 31-37-9 NORTH LINE OF THE NORTHWEST QUARTER SECTION 30-37-9 SOUTHWEST QUARTER OF WEST LINE OF THE QUARTER OF SECTION 25-37-8 EAST LINE OF THE SOUTHEASTQUARTER OF SECTION 36-37-8 NORTH LINE OF THE NORTHEAST QUARTER OF SECTION 25-37-8 NORTH LINE OF THE SOUTHEAST QUARTER OF SECTION 25-37-8WEST LINE OF THE SOUTHWESTQUARTER OF SECTION 25-37-8 SOUTH LINE OF THE SOUTHEAST QUARTER OF SECTION 25-37-8 SOUTH LINE OF THE NORTHEAST QUARTER OF SECTION 30-37-9 SOUTH LINE OF THE NORTHWEST QUARTER OF SECTION 30-37-9 NORTH LINE OF THE SOUTHWEST 0.07'E FOUND RR SPIKE ON-LINE & ON-LINE FOUND 3/4" IP 0.67'N & 1.00'W; FOUND 3/4" IP 0.13'S & CORNER FOUND PK NAIL AT CORNER FOUND PK NAIL AT AT CORNER FOUND 1/2" IP 2.47'N & 1.29'W FOUND IP W/CAP ON-LINE & 0.08'W FOUND RR SPIKE 13.72'N & 0.88'W FOUND IP W/CAP CORNER MONUMENT AT SET CONC & 0.09'E; FOUND 1" IP 4.42'S ON-LINE FOUND IP 0.24'N & AT CORNER FOUND 1" IP 4.00'S & 0.26'W FOUND 1/2" IP 2.36'S & ON-LINE FOUND 1/2" IP 1.30'N & 0.06'W FOUND RR SPIKE AT CORNER FOUND PK NAIL ASSUMED BEARING SYSTEM N88°34'30"E 1394.05'2637.32'S01°25'02"E2030.38' 1309.44' 2618.89' N89°08'51"E 1308.50'2635.54'N01°27'31"WS89°05'04"W S88°45'48"W 2052.73' 2616.96' PER DOCUMENT 200716802 HERETOFORE DEDICATED 50'DOCUMENT R2006-037229 HERETOFORE DEDICATED PER S PRAIRIE RIDGE LANEROAD W RED APPLE TRAIL W OLD PARKWAYAPP L E R OADS CHERRY BLOSSO M BLVD W RED ORCHARD DRI VES E LIZ A B E T H MI LESTONE W MILESTONE DRIVE 127TH STREET DRI VE S CHERRY S BLUE WATER WBLVDBLOSSOM COURTW ELIZABETH W CHATHAM DRIVE HEGGS ROADROADW RE D AP P L E SOUTHEAST QUARTER OF SECTION 25-37-8 SOUTHWEST CORNER OF THE EAST HALF OF THE SOUTHWEST QUARTER OF SECTION 30-37-9 NORTH LINE OF SOUTH 209.00 FEET OF THE SOUTHWEST QUARTER OF SECTION 30-37-9 WEST LINE OF EAST 1,000.00 FEET OF THE SOUTHWEST QUARTER OF SECTION 30-37-9 SOUTH LINE OF NORTH 1,650.00 FEET OF THE WILL COUNTYPOINT OF BEGINNING KENDALL COUNTYKENDALL COUNTYWILL COUNTYIP 0.07'N & 0.09'E FOUND 3/4" SMASHED MONUMENT SET CONCRETE MONUMENT SET CONCRETE SOUTHWEST QUARTER OF SECTION 30-37-9WEST LINE OF EAST 1,394.00 FEET OF THE SOUTHEAST QUARTER OF SECTION 25-37-8EAST LINE OF THE WEST HALF OF THE AS DOCUMENT R2019082429 RECORDED NOVEMBER 18, 2019 WILL COUNTY FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 6 RANGE 8 EAST OF THE THIRD PRINCIPAL MERIDIAN, IN KENDALL COUNTY, IN ILLINOIS BEING A SUBDIVISION OF PART OF THE SOUTHEAST QUARTER OF SECTION 25, TOWNSHIP 37 NORTH, S POPLAR CROSSING DRIVE LANES WILLOWGATE LANEW VINCENT S WILLOWGATE C2 C1 61.52'(M&R) 85.77'(M&R) 310.00'(M&R) 420.00'(M&R) 61.42'(M&R) 85.62'(M&R) S05°28'48"E(M&R) S05°18'52"E(M&R) C1 C2 L1 L2L3 L4 L5 L6 L 7L8 L9S00°32'09"E(M&R) S11°09'54"W(M&R) S89°41'30"W(M&R) N74°33'26"W(M&R) N54°54'44"W(M&R) N40°42'08"W(M&R) N24°14'23"W(M&R) S65°45'37"W(M&R) N01°26'18"W(M&R) N89°08'51"E(M&R)L1065.99'(M&R) 419.13'(M&R) 284.02'(M&R) 110.24'(M&R) 104.61'(M&R) 97.46'(M&R) 133.89'(M&R) 49.06'(M&R) 348.86'(M&R) 742.31'(M&R) L10 L9 L8 L7 L6 L5 L4 L3 L2 L1 LOT DETAILS SEE SHEET 3 FOR PROPOSED BOUNDARY DIMENSIONS SEE SHEET 2 FOR EXISTING 03-25-400-006 P.I.N.:QUARTER OF SECTION 30-37-9EAST LINE OF THE SOUTHWEST W. COUNTRYSIDE LANE 05/25/2021 06/09/2021 AS DOCUMENT 202100016521 RECORDED JUNE 29, 2021 KENDALL COUNTY FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 8 260K261262263264265266267 268 269 270 271 272 273 274 275 276 277 278 279 280 281K 282K283284285286 287 288 289 290 291 292K OUTLOT U 07/12/2021 AS DOCUMENT 200716802 RECORDED MAY 25, 2007 KENDALL COUNTY: AS DOCUMENT R2007081168 RECORDED MAY 25, 2007 WILL COUNTY: FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 3 AS DOCUMENT 200700011169 RECORDED APRIL 5, 2007 CERTIFICATE OF CORRECTION AS DOCUMENT 200600019786 RECORDED JULY 5, 2006 KENDALL COUNTY: AS DOCUMENT 2007053726 RECORDED APRIL 5, 2007 CERTIFICATE OF CORRECTION AS DOCUMENT R2006-109309 RECORDED JULY 5, 2006 WILL COUNTY: FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 2 AS DOCUMENT R2007-001724 RECORDED JANUARY 3, 2007 CERTIFICATE OF CORRECTION AS DOCUMENT R2006-037229 RECORDED MARCH 2, 2006 FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 1 LOT# T ARE DESIGNATED AS THROUGH LOTS LOT# K ARE DESIGNATED AS KEY LOTS NOTE: 08/27/2021 09/14/2021 0.72'S & 1.29'W FOUND IP W/CAP AT CORNER FOUND 1/2" IP 1.5'N & 8.3'W FOUND STONE 1.2'N & 6.7'W; FOUND STONE AT CORNER FOUND STONE N:\Projects\3614\3614.11-MI-homes\SURVEY\3614.11SUB-PH7.dgn Default User=rpopeck 344 133 132 134 135 154 153 166 167 165 164 152 A B D E F G C 185 186 187 H OUTLOT C B C B D D F Phone: (847) 696-4060 Fax: (847) 696-4065 Rosemont, Illinois 60018 9575 W. Higgins Road, Suite 700, JOB NO: DATE: FILENAME: SHEET OF REVISIONS: PURPOSES ONLY FOR REVIEW FINAL PLAT OF SUBDIVISION PLAINFIELD, ILLINOIS RANGE 8 EAST OF THE THIRD PRINCIPAL MERIDIAN, IN KENDALL COUNTY, IN ILLINOIS BEING A SUBDIVISION OF PART OF THE SOUTHEAST QUARTER OF SECTION 25, TOWNSHIP 37 NORTH, CHATHAM SQUARE PHASE 7 EXISTING BOUNDARY INFORMATION NAPERVILLE, ILLINOIS 60563 SUITE 230 400 E. DIEHL ROAD M/I HOMES OF CHICAGO, LLC PREPARED FOR: AS DOCUMENT 200800004016 RECORDED FEBRUARY 15, 2008 KENDALL COUNTY AS DOCUMENT R2008-023923 RECORDED FEBRUARY 28, 2008 WILL COUNTY FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 4 AS DOCUMENT R2008-048868 RECORDED APRIL 16, 2008 FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 5A AS DOCUMENT 200800019274 RECORDED AUGUST 19, 2008 PLAT OF RESUBDIVISION CHATHAM SQUARE UNIT 2R AS DOCUMENT R2019-082429 RECORDED NOVEMBER 18, 2019 WILL COUNTY FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 6 RECORDING INFORMATION SCALE 1" = 40' 40 800 N 65.99'(M&R)S00°32'09"E(M&R)419.13'(M&R)S11°09'54"W(M&R)284.02'(M&R) S89°41'30"W(M&R)110.24'(M & R )N 74°33'26"W (M & R )104.61'(M&R)N54°54'44"W(M&R) 97.46'( M &R) N40°42'08"W( M &R) 1 3 3. 8 9'(M&R)N2 4 ° 1 4' 2 3 "W(M&R) 49.06'(M&R) S65°45'37"W(M&R)348.86'(M&R)N01°26'18"W(M&R)N89°08'51"E(M&R) CL=61.42'(M&R) CH=S05°28'48"W(M&R) L=61.52'(M&R) R=310.00'(M&R) CL=85.62'(M&R) CH=S05°18'52"W(M&R) L=85.77'(M&R) R=420.00'(M&R)S CHERRY BLOSSOM BLVD3614.11 2 4 W RED APPLE ROAD 03-25-400-006 P.I.N.: ASSUMED BEARING SYSTEM POINT OF BEGINNING SOUTHEAST QUARTER OF SECTION 25-37-8EAST LINE OF THE WEST HALF OF THE SOUTHEAST QUARTER OF SECTION 25-37-8WEST LINE OF THE EAST HALF OF THE QUARTER OF SECTION 25-37-8 SOUTH LINE OF THE NORTHEAST QUARTER OF SECTION 25-37-8 NORTH LINE OF THE SOUTHEAST BLOSSOM AVENUE WEST LINE OF CHERRY OF OUTLOT C NORTHWEST CORNER OF OUTLOT C NORTHEAST CORNER AVENUE OF CHERRY BLOSSOM NORTHWEST CORNER 60'60' 60'60'W RED APPLE ROAD AS DOCUMENT 2006-00031396 RECORDED IN KENDALL COUNTY PUBLIC UTILITY EASEMENT 03/17/2021 742.31'(M&R) DATE: TITLE: (SIGNATURE) (PLEASE PRINT) NAME: BY: COMCAST CABLE: DATE: TITLE: (SIGNATURE) (PLEASE PRINT) NAME: BY: COMMONWEALTH EDISON COMPANY: DATE: TITLE: (SIGNATURE) (PLEASE PRINT) NAME: BY: AT&T (SBC ILLINOIS): "HEREBY VACATED" PART OF SAID REAL ESTATE. ABROGATE ALL UTILITY RIGHTS WITHIN THE HEREON AREA LABELED THE UNDERSIGNED AUTHORIZED REPRESENTATIVES HEREBY RELEASE AND ABROGATION CERTIFICATE HEREBY VACATED 3614.11SUB-PH7 05/25/2021 AS DOCUMENT 202100016521 RECORDED JUNE 29, 2021 KENDALL COUNTY FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 8 07/12/2021 AS DOCUMENT 200716802 RECORDED MAY 25, 2007 KENDALL COUNTY: AS DOCUMENT R2007081168 RECORDED MAY 25, 2007 WILL COUNTY: FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 3 AS DOCUMENT 200700011169 RECORDED APRIL 5, 2007 CERTIFICATE OF CORRECTION AS DOCUMENT 200600019786 RECORDED JULY 5, 2006 KENDALL COUNTY: AS DOCUMENT 2007053726 RECORDED APRIL 5, 2007 CERTIFICATE OF CORRECTION AS DOCUMENT R2006-109309 RECORDED JULY 5, 2006 WILL COUNTY: FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 2 AS DOCUMENT R2007-001724 RECORDED JANUARY 3, 2007 CERTIFICATE OF CORRECTION AS DOCUMENT R2006-037229 RECORDED MARCH 2, 2006 FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 1 ALL IN KENDALL COUNTY, ILLINOIS. DEGREES 45 MINUTES 37 SECONDS WEST 49.06 FEET TO THE POINT OF BEGINNING, NORTH 24 DEGREES 14 MINUTES 23 SECONDS WEST 133.89 FEET; THENCE SOUTH 65 THENCE NORTH 40 DEGREES 42 MINUTES 08 SECONDS WEST 97.46 FEET; THENCE FEET; THENCE NORTH 54 DEGREES 54 MINUTES 44 SECONDS WEST 104.61 FEET; 284.02 FEET; THENCE NORTH 74 DEGREES 33 MINUTES 26 SECONDS WEST 110.24 FOR THE FOLLOWING COURSES; SOUTH 89 DEGREES 41 MINUTES 30 SECONDS WEST OUTLOT C AFORESAID; THENCE WESTERLY ALONG THE NORTH LINE OF OUTLOT C HAVING A RADIUS OF 310.00 FEET, 61.52 FEET TO THE NORTHEAST CORNER OF FEET; THENCE SOUTHERLY ALONG THE ARC OF A CURVE CONCAVE TO THE EAST 85.77 FEET; THENCE SOUTH 11 DEGREES 09 MINUTES 54 SECONDS WEST 419.13 THE ARC OF A CURVE CONCAVE TO THE WEST HAVING A RADIUS OF 420.00 FEET, DEGREES 32 MINUTES 09 SECONDS EAST, 65.99 FEET; THENCE SOUTHERLY ALONG LINE OF CHERRY BLOSSOM BOULEVARD THE FOLLOWING COURSES; SOUTH 00 SQUARE PHASE 2 SUBDIVISION AFORESAID; THENCE SOUTHERLY ALONG THE WEST CORNER OF CHERRY BLOSSOM BOULEVARD AS DEDICATED IN THE CHATHAM THE AFORESAID NORTH LINE 742.31 FEET MORE OR LESS TO THE NORTHEAST SECTION 25; THENCE NORTH 89 DEGREES 08 MINUTES 51 SECONDS EAST ALONG OR LESS TO THE NORTH LINE OF THE SOUTHEAST QUARTER OF THE AFORESAID DEGREE 26 MINUTES 18 SECONDS WEST ALONG SAID WEST LINE 348.86 FEET MORE NORTH, RANGE 8 EAST OF THE THIRD PRINCIPAL MERIDIAN, THENCE NORTH 01 THE EAST HALF OF THE SOUTHEAST QUARTER OF SECTION 25, TOWNSHIP 37 NO.200600019786 IN KENDALL COUNTY, SAID POINT LYING ON THE WEST LINE OF SQUARE PHASE 2 SUBDIVISION RECORDED JULY 5, 2006 AS DOCUMENT BEGINNING AT THE NORTHWEST CORNER OF OUTLOT C IN BLOCK 4 OF CHATHAM RANGE 8 EAST OF THE THIRD PRINCIPAL MERIDIAN DESCRIBED AS FOLLOWS: THAT PART OF THE SOUTHEAST QUARTER OF SECTION 25, TOWNSHIP 37 NORTH, PROPERTY DESCRIPTION: PER DOCUMENT 2006-00031396 PUBLIC UTILITY & DRAINAGE EASEMENT N:\Projects\3614\3614.11-MI-homes\SURVEY\3614.11SUB-PH7.dgn SHEET 2 User=rpopeck 345 133 132 134 135 154 153 166 167 165 164 152 185 186 187 AS DOCUMENT 200800019274 RECORDED AUGUST 19, 2008 RESUBDIVISION CHATHAM SQUARE UNIT 2R PLAT OF AS DOCUMENT 200716802 RECORDED MAY 25, 2007 KENDALL COUNTY: AS DOCUMENT R2007081168 RECORDED MAY 25, 2007 WILL COUNTY: FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 3 AS DOCUMENT 200700011169 RECORDED APRIL 5, 2007 CERTIFICATE OF CORRECTION AS DOCUMENT 2006-19786 RECORDED JULY 5, 2006 KENDALL COUNTY: AS DOCUMENT 2007053726 RECORDED APRIL 5, 2007 CERTIFICATE OF CORRECTION AS DOCUMENT R2006-109309 RECORDED JULY 5, 2006 WILL COUNTY: FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 2 AS DOCUMENT 200800004016 RECORDED FEBRUARY 28, 2008 KENDALL COUNTY: AS DOCUMENT R2008-023923 RECORDED FEBRUARY 28, 2008 WILL COUNTY: FINAL PLAT OF SUBDIVISION CHATHAM SQUARE PHASE 4 OUTLOT C OUTLOT C Phone: (847) 696-4060 Fax: (847) 696-4065 Rosemont, Illinois 60018 9575 W. Higgins Road, Suite 700, JOB NO: DATE: FILENAME: SHEET OF REVISIONS: PURPOSES ONLY FOR REVIEW FINAL PLAT OF SUBDIVISION PLAINFIELD, ILLINOIS RANGE 8 EAST OF THE THIRD PRINCIPAL MERIDIAN, IN KENDALL COUNTY, IN ILLINOIS BEING A SUBDIVISION OF PART OF THE SOUTHEAST QUARTER OF SECTION 25, TOWNSHIP 37 NORTH, CHATHAM SQUARE PHASE 7 NAPERVILLE, ILLINOIS 60563 SUITE 230 400 E. DIEHL ROAD M/I HOMES OF CHICAGO, LLC PREPARED FOR: SCALE 1" = 40' 40 800 N 65.99'(M&R)S00°32'09"E(M&R)419.13'(M&R)S11°09'54"W(M&R)284.02'(M&R)S89°41'30"W(M&R)110.24'(M & R )N 74°33'26"W (M & R )104.61'(M&R)N54°54'44"W(M&R) 97.46'( M &R) N40°42'08"W( M &R) 1 3 3. 8 9'(M&R)N2 4 ° 1 4' 2 3 "W(M&R) 49.06'(M&R) S65°45'37"W(M&R)348.86'(M&R)N01°26'18"W(M&R)742.31'(M&R)N89°08'51"E(M&R)CL=61.42'(M&R)CH=S05°28'48"W(M&R)L=61.52'(M&R)R=310.00'(M&R)CL=85.62'(M&R)CH=S05°18'52"W(M&R)L=85.77'(M&R)R=420.00'(M&R)3614.11 4 (NOT TO SCALE) HEREBY DEDICATED HEREBY DEDICATED HERETOFORE DEDICATED HERETOFORE DEDICATED HERETOFORE DEDICATED S. CHERRY BLOSSOM BLVDW . RED APPLE ROAD W. RED APPLE ROAD 65.99'N89°08'51"E 173.41'S00°51'09"E125.00'80.00' 8.59' 64.00' 64.00'S00°51'09"E125.00'S00°51'09"E125.00'64.00' 64.00'36.82' CL=174.75'CH=S77°25'23'WL=175.98'R=430.00' CL=27.19' CH=S87°20'08'W L=27.20' R=430.00'S00°51'09"E125.86'64.00'63.00'60.00'S00°51'09"E134.56'CL=63.60'CH=S81°16'58'WL=63.66'R=430.00' CL=62.50'CH=S72°52'26'WL=62.56'R=430.00'S00°51'09"E152.08'CL=22.57' CH=S67°12'09'W L=22.57' R=430.00' N 74°40'33"W 113.02'40.68'S00°51'09"E149.18'60.00'62.47'S00°51'09"E131.77'60.00'9.86' CL=43.35'CH=S85°50'36'WL=44.20'R=65.00'CL =1 1 7 .7 6 'CH=S 4 0 °2 3 '0 2 'WL =1 4 7 .3 4 'R=6 5 .0 0 ' S 2 3 ° 3 8' 1 4 "E1 4 2. 6 6' 108.00' CL=47.83'CH=S44°46'35'WL=48.98'R=65.00'102.82'S66°48'35"E152.55' 119.31'138.39'N74°59'35"E 138.44'CL=42.54'CH=S04°05'30'WL=43.33'R=65.00'CL=1 0. 8 2'CH= S 1 9 ° 4 6' 5 4'WL= 1 0. 8 3'R= 6 5. 0 0'S 2 4 ° 3 3'2 3 "E1 5 4. 6 2' S65°26'37"W 169.25' S65°26'37"W 129.04' S62°42'24"W 129.82' 4 5. 0 4'85.67'6 1. 0 0' 4 0. 5 2'21.98'4 8. 5 8' 6 5. 7 6'CL=2 5 6. 5 6'CH=N5 8° 2 7' 2 1'WL=2 7 2. 1 6'R=2 3 0. 0 0'CL= 1 0. 9 9'CH= S 2 5 ° 5 5'2 9'EL= 1 0. 9 9'R= 2 3 0. 0 0' C L =53.84' C H = S34°00'52'E L =53.96' R =230.00' S49°15'51"W 127.83'57.17'2 7. 6 1'CL=53.84'CH=S47°27'25'E L=53.96'R=230.00' 40.29'S35°49'18"W126.86'44.01'CL=53.84'CH=S6 0° 5 3' 5 8'EL=5 3. 9 6'R=2 3 0. 0 0' 60.60'N22°22'45"E127.51'24.02' C L =54.37' C H =S74°24'31' E L =54.49' R =230.00' CL=44.73' CH=S86°46'43'E L=44.80' R=230.00'S02°21'20"E123.84'S02°21'20"E126.13'S02°21'20"E128.38'84.48' N87°38'40"E 166.01'S82°58 '10"E 38.05 '10.36' 77.91' 64.01'62.87' 64.05'62.91'79.15'CL=61.42'CH=S05°28'48'EL=61.52'R=310.00'62.96'28.77' CL=36.00' CH=S87°39'45'E L=36.04' R=220.00'123.24'S78 °50'06 "E 68 .90'N00°40'24"W125.17'N82°58 '10"W 42.39 'CL=45.82' CH=N87°39'45'W L=45.87' R=280.00' CL=37.62' CH=N86°49'17'W L=37.65' R=280.00' N87°38'40"E N02°21'20"W125.00'N87°38'40"E 166.01'N02°21'20"W125.00'37.34'N02°21'20"W124.23'N52°19'02"E 123.22'N2 5 ° 5 7'3 7 "W1 0 2.1 6'S12°38'08"E120.57'S00°51'09"E124.45'S00°51'09"E122.75'S00°51'09"E121.03'S89°08'51"W 173.41' N56°30'38"E74.94'N2 4 ° 3 3' 2 3 "W5 5. 9 1' CL=8.22' CH=N88°29'08'E L=8.22' R=280.00' 54.11' 66.00' 64.00' 64.00' 64.10' 47.91' CL=16.21' CH=N89°37'22'W L=16.22' R=170.00' C L =18 9.63' C H =N 5 8°27'21'W L =201 .16' R =170 . 0 0'CL=1 4 1. 5 5'CH=N6 2° 1 7' 1 1'WL=1 4 6. 0 0'R=1 7 0. 0 0' 1 9.5 9' 14.12' 8 2.5 7' C L = 3 8.8 6' C H=N3 1°0 7'1 0'WL = 3 8.9 5' R = 1 7 0.0 0' CL=207.92'CH=N72°49'45'EL=210.76'R=370.00' CL=48.59' CH=N60°16'31'E L=48.62'R=370.00'CL=85.85''CH=N70°42'07'EL=86.05'R=370.00' 62.73'52.40'64.77'65.66' CL=75.96'CH=N83°15'21'EL=76.09'R=370.00'1.45'64.75'65.64'41.57'138.41'37.45'60.16'W. RED APPLE ROAD W. RED APPLE ROAD 30' 30' 30' 30' 30' 03-25-400-006 P.I.N.:60'6 0' 60' 60' 60' 03/17/2021 3 3614.11SUB-PH7 05/25/2021 46 .11'98.41'S54°31'39" E 12.74' 70.64'S54°18'43" E 70.55'S54°18'43" E97.85'105.97'97.82'106.33' 30' 110.37' 108.73' 102.00'65.24'S15°36'10"E92.45' N86°31'57"E 89.14' N86°31'57"E 16'16'16'16'16'16'16'16'1 1 2. 3 8' 1 0 8. 7 1'103.68'N08°48'14"E127.29'10 '10 '1.73' 10' 30' 30' 30'85.77'06/09/2021 S87°23'37"E 45.37' N87°23'37"W 36.99' CH=20.76' S89°07'23"E R=344.00' L=20.77'CL=23.14'CH=S09°35'12'WR=420.00'L=23.14'CL=62.57'CH=S03°44'11'WR=420.00'L=62.63'CH=17.14' N89°07'23"W R=284.00' L=17.14' 07/12/2021 260K261262263 264 265 266 267268 269 270 271 272 273 274 275 276 277 278 279 280 281K60'282K283284285 286 287 288 289 290 291 292K OUTLOT US74°40'33"E 66.41'45'45' 45'N2 4 ° 3 3' 2 3 "W3 3. 2 9' 58.16'S56°30'38"W CH=16.39' S09°04'58"E R=9.00' L=20.61' CH=28.88' N74°01'22"W R=19.00' L=32.81' CH=36.23' N40°23'02"E R=20.00' L=45.34' AREA SUMMARY - TOTAL AREA SUMMARY - LOTS 0.242 0.184 0.184 0.184 0.189 0.255 0.244 0.184 0.184 0.184 0.269 0.261 0.184 0.184 0.192 0.200 0.204 0.203 0.206 0.186 0.201 0.240 0.282 0.459 0.239 0.193 0.214 0.196 0.187 0.184 0.184 0.184 0.229 ACRES 10,527 8,001 8,003 8,005 8,220 11,101 10,638 8,008 8,000 8,021 11,678 11,371 8,000 8,000 8,367 8,723 8,868 8,855 8,984 8,099 8,774 10,466 12,275 19,996 10,399 8,428 9,319 8,552 8,153 8,008 8,000 8,000 9,971 SQ. FT. 292K 291 290 289 288 287 286 285 284 283 282K 281K 280 279 278 277 276 275 274 273 272 271 270 269 268 267 266 265 264 263 262 261 260K LOT TOTAL STREET DED OUTLOT U LOTS LOT 390,838 76,760 4,267 309,811 SQ. FT. 8.972 1.762 0.098 7.112 ACRES LOT# T ARE DESIGNATED AS THROUGH LOTS LOT# K ARE DESIGNATED AS KEY LOTS NOTE: DESIGN SCHEDULE 08/27/2021 09/14/2021 UNLESS NOTED OTHERWISE HEREBY GRANTED EASEMENT (10'TYPICAL) DRAINAGE & UTILITY NOTED OTHERWISE HEREBY GRANTED UNLESSEASEMENT (5' TYPICAL)DRAINAGE & UTILITYOTHERWISEUNLESS NOTED HEREBY GRANTEDEASEMENT (5'TYPICAL)DRAINAGE & UTILITYOTHERWISE UNLESS NOTED HEREBY GRANTED EASEMENT (10'TYPICAL) DRAINAGE & UTILITY REAR BUILDING SETBACK LINE OTHERWISEUNLESS NOTED7' (TYPICAL)SETBACK LINESIDE BUILDINGSETBACK LINE FRONT BUILDING BUILDINGS OF 15 FEET. REQUIRED SEPARATION BETWEEN IS 7 FEET WITH A MINIMUM MINIMUM SIDE YARD SETBACK NOTE: 10'30'5'30'10'5' 7' 7' LOTS 1-33 SETBACK LINE DETAIL FOR PHASE 7, TYPICAL LOT EASEMENT & BUILDING ASSUMED BEARING SYSTEM 89.8 65.6 64.8 71.4 79.1 92.7 117.4 64.1 64.0 63.2 86.2 95.7 62.9 64.0 61.0 61.6 61.0 61.0 61.0 61.0 61.0 60.9 63.3 71.6 65.8 62.5 63.1 62.2 63.6 64.0 64.0 64.0 78.5 IN FEET LOT WIDTH 10,527 8,001 8,003 8,005 8,220 11,101 10,638 8,008 8,000 8,021 11,678 11,371 8,001 8,001 8,367 9,031 8,868 8,855 8,984 8,099 8,774 10,466 12,275 19,996 10,399 8,428 9,319 8,552 8,153 8,008 8,000 8,000 9,971 SQ. FT. AREA 292K 291 290 289 288 287 286 285 284 283 282K 281K 280 279 278 277 276 275 274 273 272 271 270 269 268 267 266 265 264 263 262 261 260K LOT # BUILDING SETBACK LINE CALCULATED AT THE FRONT NOTE: LOT WIDTH N:\Projects\3614\3614.11-MI-homes\SURVEY\3614.11SUB-PH7.dgn SHEET 3 User=rpopeck 346 CHAIRMAN THIS PLAT OF SUBDIVISION WAS DULY APPROVED BY THE PLAN COMMISSION OF THE VILLAGE OF PLAINFIELD. , , A.D. 20 DAY OF THAT ON THIS , CHAIRMAN OF THE VILLAGE OF PLAINFIELD PLAN COMMISSION DO HEREBY CERTIFY I, COUNTY OF WILL ) ) SS STATE OF ILLINOIS) PLAN COMMISSION ATTEST: BY: . , A.D. 20 DAY OF THIS APPROVED AND ACCEPTED BY THE BOARD OF TRUSTEES OF THE VILLAGE OF PLAINFIELD, KENDALL COUNTY, ILLINOIS. COUNTY OF WILL ) ) SS STATE OF ILLINOIS) BOARD OF TRUSTEES VILLAGE TREASURER . , A.D. 20 DAY OF THIS DATED IN PLAINFIELD, WILL COUNTY, ILLINOIS, TRACT OF LAND INCLUDED IN THE PLAT. UNPAID CURRENT OR FORFEITED SPECIAL ASSESSMENTS OR ANY DEFERRED INSTALLMENTS THEREOF THAT HAVE APPORTIONED AGAINST THE , TREASURER OF THE VILLAGE OF PLAINFIELD DO HEREBY CERTIFY THAT THERE ARE NO DELINQUENT OR I, COUNTY OF WILL ) ) SS STATE OF ILLINOIS) CERTIFICATE AS TO SPECIAL ASSESSMENTS KENDALL COUNTY RECORDER . OF PLATS ON PAGE .M., AND WAS RECORDED IN BOOK O'CLOCK AT , , A.D. DAY OF OFFICE OF KENDALL COUNTY, ILLINOIS, ON THE WAS FILED FOR RECORD IN THE RECORDER'S THIS INSTRUMENT NO. COUNTY OF KENDALL) ) SS STATE OF ILLINOIS ) RECORDER'S CERTIFICATE KENDALL COUNTY CLERK . , 20 DAY OF DATED THIS PLAT. FORFEITED TAXES AND NO REDEEMABLE TAX SALES AGAINST ANY OF THE LAND INCLUDED IN THE ANNEXED CERTIFY THAT THERE ARE NO DELINQUENT GENERAL TAXES, NO UNPAID CURRENT GENERAL TAXES, NO UNPAID I, , COUNTY CLERK OF KENDALL COUNTY, ILLINOIS, DO HEREBY COUNTY OF KENDALL) ) SS STATE OF ILLINOIS ) COUNTY CLERK Phone: (847) 696-4060 Fax: (847) 696-4065 Rosemont, Illinois 60018 9575 W. Higgins Road, Suite 700, JOB NO: DATE: FILENAME: SHEET OF REVISIONS: 3614.11 4 FINAL PLAT OF SUBDIVISION PLAINFIELD, ILLINOIS 4 CHATHAM SQUARE PHASE 7 3614.11SUB-PH7 03/17/2021 FENCES, STRUCTURES OR TREES SHALL BE PLACED IN EASEMENTS LABELED "EMERGENCY OVERLAND RELEASE ROUTES." STORM WATERS, AND SHALL ALSO INCLUDE THE RIGHT TO INSTALL AND MAINTAIN STORM WATER DETENTION AND RETENTION STRUCTURES. NO SHOWN AS DETENTION OR RETENTION EASEMENTS SHALL INCLUDE, IN ADDITION TO THE ABOVE RIGHTS, THE RIGHT TO FLOOD SUCH AREA WITH PARAGRAPH. ALL THE EASEMENTS INDICATED SHALL BE PERPETUAL, EXCEPT THOSE IDENTIFIED AS "TEMPORARY." THE EASEMENT AREAS ANY OTHER FENCE OR STRUCTURE THAT INTERFERE WITH THE OPERATION OF THE ABOVE OR WITH THE EXERCISE OF ANY RIGHTS UNDER THIS GRANTED TO THE VILLAGE TO CUT DOWN, TRIM OR REMOVE ANY TREES, SHRUBS OR OTHER PLANTS ON THE EASEMENTS AS WELL AS REMOVE ACROSS AND THROUGH THE EASEMENTS FOR PERSONS AND EQUIPMENT TO DO ANY OR ALL OF THE ABOVE WORK. THE RIGHT IS ALSO HEREBY AS MAY BE NECESSARY OR CONVENIENT FOR THE FURNISHING OF PUBLIC UTILITY SERVICES, TOGETHER WITH THE RIGHT OF INGRESS AND EGRESS HYDRANTS, PIPES, CONNECTIONS, CATCH BASINS, BUFFALO BOXES AND WITHOUT LIMITATION, SUCH OTHER STRUCTURES AND APPURTENANCES SEWERS AND SANITARY SEWERS, WATER TRANSMISSION MAINS AND LINES, VALVE VAULTS AND HYDRANTS, AND ANY AND ALL MANHOLES, ALTERING, ENLARGING, REMOVING, REPAIRING, CLEANING AND MAINTAINING STORM AND FLOOD WATER CHANNELS, BASINS, SEWERS, STORM ON THE ATTACHED PLAT OF SUBDIVISION FOR THE PURPOSE OF INSTALLING, CONSTRUCTING, INSPECTING, OPERATING, REPLACING, RENEWING, SUCCESSORS AND ASSIGNS, IN, UPON, ACROSS, OVER, UNDER, AND THROUGH THE AREAS SHOWN BY DASHED LINES AND LABELLED "EASEMENTS" A PERMANENT NONEXCLUSIVE EASEMENT IS HEREBY RESERVED FOR AND GRANTED TO THE VILLAGE OF PLAINFIELD, ILLINOIS AND TO ITS EASEMENT PROVISIONS: LOTS, PARCELS OR AREAS WITHIN THE PROPERTY, EVEN THOUGH SUCH AREAS MAY BE DESIGNATED ON THIS PLAT BY OTHER TERMS. AND WALKWAYS, THE BENEFICIAL USE AND ENJOYMENT OF WHICH IS RESERVED IN WHOLE AS AN APPURTENANCE TO THE SEPARATELY OWNED AREA OR AREAS" IS DEFINED AS A LOT, PARCEL OR AREA OF REAL PROPERTY, INCLUDING REAL PROPERTY SURFACED WITH INTERIOR DRIVEWAYS "CONDOMINIUM PROPERTY ACT" (ILLINOIS COMPILED STATUTES, CH. 765, SEC. 605/2(E)), AS AMENDED FROM TIME TO TIME. THE TERM "COMMON MAINTENANCE THEREOF. THE TERM "COMMON ELEMENTS" SHALL HAVE THAT MEANING SET FORTH FOR SUCH TERM IN SECTION 605/2(E) OF THE SUCH FACILITIES, THE GRADE OF THE PROPERTY SHALL NOT BE ALTERED IN A MANNER SO AS TO INTERFERE WITH THE PROPER OPERATION AND PROPERTY IDENTIFIED ON THIS PLAT FOR UTILITY PURPOSES WITHOUT THE PRIOR WRITTEN CONSENT OF NI-GAS. AFTER INSTALLATION OF ANY ENTER UPON THE PROPERTY FOR ALL SUCH PURPOSES. OBSTRUCTIONS SHALL NOT BE PLACED OVER NI-GAS' FACILITIES OR IN, UPON OR OVER THE LIMITED TO, TREES, BUSHES, ROOTS AND FENCES, AS MAY BE REASONABLY REQUIRED INCIDENT TO THE RIGHTS HEREIN GIVEN, AND THE RIGHT TO AREA OR AREAS, AND TO SERVE OTHER PROPERTY, ADJACENT OR OTHERWISE, AND THE RIGHT TO REMOVE OBSTRUCTIONS, INCLUDING BUT NOT OR UNDER THE SURFACE OF EACH LOT AND COMMON AREA OR AREAS TO SERVE IMPROVEMENTS THEREON, OR ON ADJACENT LOTS, AND COMMON CONDOMINIUM AND/OR ON THIS PLAT AS "COMMON ELEMENTS," TOGETHER WITH THE RIGHT TO INSTALL REQUIRED SERVICE CONNECTIONS OVER AREA OR AREAS" AND STREETS AND ALLEYS, WHETHER PUBLIC OR PRIVATE, AND THE PROPERTY DESIGNATED IN THE DECLARATION OF IN, OVER, UNDER, ACROSS, ALONG AND UPON THE SURFACE CONNECTION OF THE PROPERTY SHOWN ON THIS PLAT MARKED "EASEMENT," "COMMON INSTALL, OPERATE, MAINTAIN, REPAIR, REPLACE AND REMOVE, FACILITIES USED IN WITH THE TRANSMISSION AND DISTRIBUTION OF NATURAL GAS AN EASEMENT IS HEREBY RESERVED FOR AND GRANTED TO THE NORTHERN ILLINOIS GAS COMPANY, ITS SUCCESSORS AND ASSIGNS ("NI-GAS") TO NORTHERN ILLINOIS GAS EASEMENT PROVISIONS: REQUEST. MECHANICAL EQUIPMENT. RELOCATION OF FACILITIES WILL BE DONE BY GRANTEES AT COST OF GRANTOR/LOT OWNER, UPON WRITTEN PROPERTY PHYSICALLY OCCUPIED BY A BUILDING, SERVICE BUSINESS DISTRICT OR STRUCTURES SUCH AS A POOL OR RETENTION POND, OR AREAS" AND "COMMON ELEMENTS" INCLUDES REAL PROPERTY SURFACED WITH INTERIOR DRIVEWAYS AND WALKWAYS, BUT EXCLUDES REAL "COMMON ELEMENTS," "OPEN SPACE," "OPEN AREA," "COMMON GROUND," "PARKING AND COMMON AREA." THE TERMS "COMMON AREA OR OR AREAS WITHIN THE PLANNED DEVELOPMENT, EVEN THOUGH SUCH BE OTHERWISE DESIGNATED ON THE LOT BY TERMS SUCH AS, "OUTLOTS," THE BENEFICIAL USE AND ENJOYMENT OF WHICH IS RESERVED IN WHOLE AS AN APPURTENANCE TO THE SEPARATELY OWNED LOTS, PARCELS 605/2(E), AS AMENDED FROM TIME TO TIME. THE TERM "COMMON AREA OR AREAS" IS DEFINED AS A LOT, PARCEL OR AREA OF REAL PROPERTY, THE TERM "COMMON ELEMENTS" SHALL HAVE THE MEANING SET FORTH FOR SUCH TERM IN THE "CONDOMINIUM PROPERTY," CHAPTER 765 ILCS A MANNER SO AS TO INTERFERE WITH THE PROPER OPERATION AND MAINTENANCE THEREOF. CONSENT OF GRANTEES. AFTER INSTALLATION OF ANY SUCH FACILITIES, THE GRADE OF THE SUBDIVIDED PROPERTY SHALL NOT BE ALTERED IN GRANTEES' FACILITIES OR IN, UPON OR OVER THE PROPERTY WITHIN THE DOTTED LINES MARKED "EASEMENT" WITHOUT THE PRIOR WRITTEN GIVE, AND THE RIGHT TO ENTER UPON THE SUBDIVIDED PROPERTY FOR ALL SUCH PURPOSES. OBSTRUCTIONS SHALL NOT BE PLACED OVER AREAS, THE RIGHT TO CUT, TRIM OR REMOVE TREES, BUSHES AND ROOTS AS MAY BE REASONABLE REQUIRED INCIDENT TO THE RIGHTS HEREIN SURFACE OF EACH LOT AND COMMON AREA OR AREAS TO SERVE IMPROVEMENTS THEREON, OR ON ADJACENT LOTS, AND COMMON AREA OR AND ALLEYS, WHETHER PUBLIC OR PRIVATE, TOGETHER WITH THE RIGHT TO INSTALL REQUIRED SERVICE CONNECTIONS OVER OR UNDER THE AND THE PROPERTY DESIGNATED ON THE PLAT AS A "COMMON AREA OR AREAS," AND THE PROPERTY DESIGNATED ON THE PLAT FOR STREETS MARKED "EASEMENT,"" THE PROPERTY DESIGNATED IN THE DECLARATION OF CONDOMINIUM AND/OR ON THIS PLAT AS "COMMON ELEMENTS," SIGNALS IN, OVER, UNDER, ACROSS, ALONG AND UPON THE SURFACE OF THE PROPERTY SHOWN WITHIN THE DOTTED LINES ON THE PLAT AND FACILITIES USED IN CONNECTION WITH OVERHEAD AND UNDERGROUND TRANSMISSION AND DISTRIBUTION OF ELECTRICITY AND SOUNDS AND THEIR RESPECTIVE SUCCESSORS AND ASSIGNS, JOINTLY AND SEVERALLY, TO INSTALL, OPERATE, MAINTAIN AND REMOVE, FROM TIME TO TIME, ILLINOIS BELL TELEPHONE COMPANY (AMERITECH), GRANTEES, AND COMMONWEALTH EDISON COMPANY AND GRANTED TO AN EASEMENT FOR SERVING THE SUBDIVISION AND OTHER PROPERTY WITH ELECTRIC AND COMMUNICATIONS SERVICE IS HEREBY RESERVED FOR OWNER'S CERTIFICATE THEIR STANDARD FORM WHICH IS ATTACHED HERETO. AND THE COMMONWEALTH EDISON COMPANY, AND THE VILLAGE, THE EASEMENT PROVISIONS WHICH ARE STATED ON STREETS, ALLEYS AND PUBLIC SERVICES; AND HEREBY ALSO RESERVES FOR THE ILLINOIS BELL TELEPHONE COMPANY THE UNDERSIGNED HEREBY DEDICATES FOR PUBLIC USE THE LANDS SHOWN ON THIS PLAT FOR THOROUGHFARES, THEREON INDICATED. THEREIN HAS CAUSED AND DOES HEREBY ACKNOWLEDGE AND ADOPT THE SAME UNDER THE STYLE AND TITLE HAS CAUSED THE SAME TO BE SURVEYED AND SUBDIVIDED, AS INDICATED THEREON, FOR THE USES AND PURPOSES THIS IS TO CERTIFY THAT THE UNDERSIGNED IS THE OWNER OF THE LAND DESCRIBED IN THE ANNEXED PLAT, AND SIGNED: PRINTED NAME AND TITLE ADDRESS: NOTARY'S CERTIFICATE MY COMMISSION EXPIRES: NOTARY PUBLIC GIVEN UNDER MY HAND AND NOTARIAL SEAL THIS DAY OF , 20 . VOLUNTARY ACT FOR USES AND PURPOSES THEREIN SET FORTH. THIS DAY IN PERSON AND ACKNOWLEDGED THAT THEY SIGN THE ANNEXED PLAT AS THEIR OWN FREE AND PERSONS WHOSE NAMES ARE SUBSCRIBED TO THE FOREGOING INSTRUMENT AS SUCH OWNERS, APPEARED BEFORE ME DO HEREBY CERTIFY THAT , IS PERSONALLY KNOWN TO ME TO BE THE SAME I, , A NOTARY PUBLIC, IN AND FOR SAID COUNTY, IN THE STATE AFORESAID, ) STATE OF ) COUNTY OF )SS ) STATE OF ) COUNTY OF )SS RANGE 8 EAST OF THE THIRD PRINCIPAL MERIDIAN, IN KENDALL COUNTY, IN ILLINOIS BEING A SUBDIVISION OF PART OF THE SOUTHEAST QUARTER OF SECTION 25, TOWNSHIP 37 NORTH, NOTARY PUBLIC SCHOOL DISTRICT BOUNDARY STATEMENT BEING DULY SWORN, UPON HIS/HER OATH DEPOSES AND STATES AS FOLLOWS: 2. TO THE BEST OF THE OWNER'S KNOWLEDGE, THE SCHOOL DISTRICT IN WHICH TRACT, PARCEL, LOT OR BLOCK OF THE PROPOSED SUBDIVISION LIES IS LOCATED IN: 1. THE OWNER OF THE PROPERTY LEGALLY DESCRIBED ON THIS PLAT OF SUBDIVISION, WHICH HAS BEEN SUBMITTED TO THE VILLAGE OF PLAINFIELD FOR APPROVAL, WHICH LEGAL DESCRIPTION IS INCORPORATED HEREIN BY REFERENCE: AND OSWEGO COMMUNITY SCHOOL DISTRICT 308 COMMUNITY COLLEGE DISTRICT 516 DATED THIS DAY OF A.D., . (SIGNATURE)(SIGNATURE) BY: ATTEST: TITLE: TITLE: (PRINT TITLE)(PRINT TITLE) SUBSCRIBED AND SWORN BEFORE ME THIS DAY OF A.D., . 03-25-400-006 P.I.N.: REGISTRATION EXPIRATION DATE STATE REGISTRATION NUMBER ILLINOIS REGISTER ENGINEER OWNER OR ATTORNEY FOR OWNER DATED THIS DAY OF , A.D. 20 . SUBDIVISION. PRACTICES AS TO REDUCE THE LIKELIHOOD OF DAMAGE TO THE ADJOINING PROPERTY BECAUSE OF THE CONSTRUCTION OF THE RIGHT TO USE, AND THAT SUCH SURFACE WATERS WILL BE PLANNED FOR IN ACCORDANCE WITH GENERALLY ACCEPTED ENGINEERING BEEN MADE FOR COLLECTION AND DIVERSION OF SUCH SURFACE WATERS INTO PUBLIC AREAS OR DRAINS WHICH THE SUBDIVIDER HAS A SUCH SUBDIVISION OR ANY PART THEREOF, OR, THAT IF SUCH SURFACE WATER DRAINAGE WILL BE CHANGED, REASONABLE PROVISION HAS TO THE BEST OF OUR KNOWLEDGE AND BELIEF THE DRAINAGE OF SURFACE WATERS WILL NOT BE CHANGED BY THE CONSTRUCTION OF ) COUNTY OF ) SS ) STATE OF SURFACE WATER STATEMENT ILLINOIS STATE OF SURVEYOR LAND PROFESSIONAL 3642 R OS EMONT, ILLINOI S REBECCA Y. P OPEC K NAPERVILLE, ILLINOIS 60563 SUITE 230 400 E. DIEHL ROAD M/I HOMES OF CHICAGO, LLC PREPARED FOR: (VALID ONLY IF EMBOSSED SEAL AFFIXED) rpopeck@spacecoinc.com LICENSE EXPIRES: 11-30-2022 REBECCA Y. POPECK, I.P.L.S. No. 035-3642 GIVEN UNDER MY HAND AND SEAL IN ROSEMONT, ILLINOIS, THIS ___DAY OF____________, 2021. AS APPLICABLE TO PLATS OF SUBDIVISIONS. THIS PROFESSIONAL SERVICE CONFORMS TO THE ILLINOIS MINIMAL STANDARDS FOR A BOUNDARY SURVEY, LOT CORNERS. WE FURTHER DECLARE THAT STEEL RE-ENFORCING RODS (UNLESS OTHERWISE NOTED) WILL BE SET AT ALL SAID F.I.R.M. MAP. CONSIDERED OPINION THAT THIS PROPERTY LIES WITHIN "ZONE X (UNSHADED)" AREA AS IDENTIFIED BY PANEL/MAP NUMBER 17197C0017G AND 17197C0019G WITH EFFECTIVE DATE FEBRUARY 15, 2019, IT IS OUR WE FURTHER DECLARE, BASED UPON A REVIEW OF THE FLOOD INSURANCE RATE MAP (F.I.R.M.) COMMUNITY ARTICLE 11 OF THE ILLINOIS MUNICIPAL CODE AS AMENDED. COMPREHENSIVE PLAN AND MAP AND IS EXERCISING THE SPECIAL POWERS AUTHORIZED BY DIVISION 12 OF WE FURTHER DECLARE THAT THE LAND IS WITHIN THE VILLAGE OF PLAINFIELD WHICH HAS ADOPTED A CITY SAID PROPERTY CONTAINS 390,838 SQUARE FEET OR 8.972 ACRES, MORE OR LESS. SURVEY FEET AND DECIMALS THEREOF. PLAT HEREON DRAWN IS A CORRECT REPRESENTATION OF SAID SURVEY. ALL DISTANCES ARE SHOWN IN US ILLINOIS PROFESSIONAL DESIGN FIRM, NUMBER 184-001157, EXPIRATION DATE APRIL 30, 2021 AND THAT THE WE DECLARE THAT THE ABOVE DESCRIBED PROPERTY WAS SURVEYED AND SUBDIVIDED BY SPACECO, INC., AN COUNTY OF COOK ) ) SS STATE OF ILLINOIS) N:\Projects\3614\3614.11-MI-homes\SURVEY\3614.11SUB-PH7.dgn SHEET 4 User=rpopeck 347 CHERRY BLOSSOM BLVDLINCOLNSHIRE LANE RE D A P P L E R O A D CO U N T R Y S I D E L A N E COUNTRYSIDE LANE RED APPLE ROAD SUBJECT SITE S. CHERRYBLOSSOMBLVDLINCOLNSHIRE LANE COUN T R Y SI D E LA N E RED A P P L E ROAD CONSULTANTS: DESCRIPTION INDEX OF SHEETS SHEET NO. 0 COVER SHEET 1 LANDSCAPE PLAN 2 KEY LOT DETAILS 3 LANDSCAPE SPECIFICATIONS LOCATION MAP SCALE: 1"=200' LANDSCAPE ARCHITECT: GARY R. WEBER ASSOCIATES, INC 402 W. LIBERTY DRIVE WHEATON, ILLINOIS 60187 ENGINEER: SPACECO INC. 9575 W. HIGGINS ROAD SUITE 700 ROSEMONT, IL 60018 Final Landscape Plan CHATHAM SQUARE PHASE 7 Plainfield, Illinois September 29, 2021 348 CHERR Y B L O S S O M B L V D COUNTRYSIDE LANERED APPLE ROADCHATHAM SQUARE PHASE 7 PLAINFIELD, ILLINOIS 9.29.2021MI21200JLTMGM OF 3400 E. DIEHL ROAD, SUITE 230NAPERVILLE, IL 60563SPACECO INC.9575 W Higgins Rd Suite 700Rosemont, IL 60018CLIENTENGINEERSHEET NO.REVISIONSDRAWNCHECKEDDATEPROJECT NO.PLOT CONFIG:XREFS: LANDSCAPE PLAN1 PLANT LISTPLANTING DETAILSPERENNIALS AND GROUNDCOVERSNOT TO SCALENOT TO SCALEDECIDUOUS AND EVERGREEN SHRUBSDECIDUOUS TREESNOT TO SCALEEVERGREEN TREESNOT TO SCALEGENERAL NOTES025'50'100'200'SCALE: 1"=50'NORTHKEY LOTSKnow what'sbelow.before you dig.CallR349 CHATHAM SQUARE PHASE 7 PLAINFIELD, ILLINOIS 9.29.2021MI21200JLTMGM OF 3400 E. DIEHL ROAD, SUITE 230NAPERVILLE, IL 60563SPACECO INC.9575 W Higgins Rd Suite 700Rosemont, IL 60018CLIENTENGINEERSHEET NO.REVISIONSDRAWNCHECKEDDATEPROJECT NO.PLOT CONFIG:XREFS: KEY LOT DETAILS2TYPICAL KEY LOT ENHANCEMENTS- OPTION ASCALE: 1"=10'TYPICAL KEY LOT ENHANCEMENTS- OPTION BSCALE: 1"=10'Know what'sbelow.before you dig.CallR350 CHATHAM SQUARE PHASE 7 PLAINFIELD, ILLINOIS 9.29.2021MI21200JLTMGM OF 3400 E. DIEHL ROAD, SUITE 230NAPERVILLE, IL 60563SPACECO INC.9575 W Higgins Rd Suite 700Rosemont, IL 60018CLIENTENGINEERSHEET NO.REVISIONSDRAWNCHECKEDDATEPROJECT NO.PLOT CONFIG:XREFS: LANDSCAPE SPECIFICATIONS3 ”Know what'sbelow.before you dig.CallR351 352 353 354 355 Ii I II iTim1 .. 1 111 Uiii �J _0_ .-..-■I ••·1 I 'I •1j:■1■=1•1•(l1I VILLAGE OF PLAINFIELD REPORT SUMMARY 14926 S. ROUTE 59 MULTI-TENANT BUILDING (CASE NUMBER: 1926-042821.REZ/SPR) John F. Argoudelis PRESIDENT Michelle Gibas VILLAGE CLERK TRUSTEES Harry Benton Kevin M. Calkins Patricia T. Kalkanis Cally J. Larson Tom Ruane Brian W ojowski SUMMARY The applicant is respectfully requesting reconsideration of the Village Board's vote on the site plan review application at the October 4, 2021 meeting, which fell short of approval. The applicant's request is to have the Village Board repeal its denial and then to continue the case to the November 1, 2021 meeting to allow an opportunity for further plan refinements. This would avoid the time and expense for the applicant to begin the site plan review process over again. CONCLUSION/RECOMMENDATION Staff supports the request for reconsideration. Should the Board of Trustees concur, the following motions are offered for your consideration: I move to reconsider the vote of the Board of Trustees regarding Item 7.b. of the October 4, 2021 meeting of the Village President and Board of Trustees, with respect to a motion to approve the site plan review for a multi-tenant retail building at the property commonly known as 14926 S. Route 59, subject to the stipulations noted in the staff report. Withrawl of motion and second regarding motion to approve the site plan review for a multi­ tenant retail building at the property commonly known as 14926 S. Route 59, subject to the stipulations notedin the staff report. I move to continue the request for site plan review to the November 1, 2021 meeting of the Village President and Board of Trustees. 24401 W. Lockport Street Plainfield, IL 60544 Phone (815) 436-7093 Fax (815) 436-1950 Web www.plainfield-il.org 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 To: Allen Persons, Director of Public Works From: Doug Kissel, Wastewater Superintendent Date: October 12, 2021 Re: Aeration Blower system efficiency upgrade Background Findings The Wastewater Division of Public Works has the duty to remove components of sanitary sewage conveyed within the Village system to ensure public health and return those harvested components to the environment in a beneficial manner. This provides high quality water to the river and stabilized fertilizer to area farm fields. The method utilized to remove particles is conventional activated sludge treatment. In this method, naturally occurring bacteria are given beneficial conditions to allow the bacteria to breakdown the incoming sewage. Air introduced into the wastewater provides oxygen for the bacteria to use in respiration as they metabolize the waste particles. The air movement also churns the bacteria and water, allowing the bacteria to contact and consume the waste more easily. Air is currently produced by five blowers which have been in service since 2009. The existing blowers are showing signs of wear. Innovation in blower technology has advanced to the point that two blowers can more efficiently perform this function than the existing five. There will be piping changes and improvements to controls to upgrade the aeration system, but due to supply chain concerns, staff moved forward with procurement of this integral piece of the project. Bids were sought and received on two high efficiency turbo blowers. Policy Considerations The Village has the duty to effectively protect public health as necessary. As the invoice exceeds $10,000.00, board approval is required. Financial Considerations Bids ranged from a low bid of $337,900.00 to a high bid of $450,000.00. Funding is available in capital budget line item 02-12-91-9120. Recommendation Staff recommends that the Village Board allow the Village President to enter into an agreement with APG-Neuros, the low bidder, for the purchase of aeration turbo blowers in the amount not to exceed $337,900.00. 405 406 PLAINFIELD POLICE DEPARTMENT Memo To: From: Date: Subject: John Argoudelis, Village President John Konopek, Chief of Police Wednesday, October 13 2021 Operations Report- September 2021 Traci Pleckham, Interim Village Administrator Village Trustees The following pages contain the Monthly Operations Report for the month of September 2021: Community Event Downtown Plainfield Saturday, October 02, 2021 Homecoming Parade Revenue Summary Page 2 Vehicle Report Page 2 Training Report Page 3 Dispatch Activity Page 4 Arrest Reports Page 5-7 Case Status Reports Page 8-15 Monthly Offenses Reported Page 16-24 Page 1 of 24September 2021 Operations Report 407 PLAINFIELD POLICE DEPARTMENT Operations Report 2019 2020 2021 Monthly Vehicle Report: September Average Miles Per Gallon 10.74 8.86 10.06 Gallons of Gasoline Used 4,659.90 4,240.90 4,434.40 Miles Driven 50,069 37,592 44,595 Monthly Maintenance*$9,429.85 $7,900.36 $7,271.68 *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. Payment Category FEES - Fees and Services Payment Category FINES - Fines/Forfeitures Payment Category PERMITS - Permits 2019 2020 2021 **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 $16,625.00 $10,485.00 $7,210.00 Administrative Ticket-Late Fee $820.00 $1,020.00 $300.00 Alcohol Enforcement Fine $2,516.00 $2,360.50 $1,050.00 Daily Storage Fee $780.00 $2,360.50 $0.00 Impound Fees $4,000.00 $8,000.00 $4,000.00 Kendall County Court Fine*$98.72 $543.35 $325.00 Red Light Camera Violations**$39,500.00 $26,193.76 $29,400.00 Will County Court Fine*$29,931.94 $32,400.00 $30,265.99 $94,271.66 $83,363.11 $72,550.99 Accident/Insurance Reports $960.00 $1,040.00 $880.00 Fingerprint Fee $120.00 $80.00 $80.00 Freedom of Information Fee $5.00 $0.25 $26.75 Offender Registration Fee $0.00 $0.00 $0.00 $1,085.00 $1,120.25 $986.75 Solicitors Permit $245.00 $150.00 $135.00 $245.00 $150.00 $135.00 $95,601.66 $84,633.36 $73,672.74Total Page 2 of 24September 2021 Operations Report 408 PLAINFIELD POLICE DEPARTMENT Training Activity LocationCourse TitleClass DateEmployee Hours Each September 2021 Training Report Total Hours Columbus, Miller, Zigterman 9/7 8 Use of Force Will County Sheriff's Office/TR 24 Robles 9/8 8 Tactical De-Escalation of Non- Violent Confrontations Through Verbal Skills and Body Language Will County Sheriff's Office/TR 8 Martin 9/13 - 9/15 24 Juvenile Officers Certification Course Frankfort PD/TR24 Pedersen 9/16 8 Kendall County SRT8 Martin, Stillwell 9/27 - 10/1 40 40 Hour Basic Evidence Technician Romeoville PD/TR80 J. Cook, Fisher 9/29 - 10/1 24 IPPFA Pension Conference Oak Brook Hills Resort & Conf. Center 48 Bayless, Mulacek 9/29 10 Joliet SOS20 212Total Training Hours for September 2021: Page 3 of 24September 2021 Operations Report 409 PLAINFIELD POLICE DEPARTMENT Dispatch Activity Zone*2019 2020 2021 September Zone Incident Comparison Report PCW 126 129 271 Z1 756 618 632 Z2 657 445 442 Z3 1120 736 739 Z4 590 519 485 Z5 123 92 142 Z6 15 3 4 0 200 400 600 800 1000 1200 PCW Z1 Z2 Z3 Z4 Z5 Z6 2019 2020 2021 3387 2542 2715TOTAL** *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 0100200300400500600700800900100011001200130014001500160017001800190020002100220023002019 2020 2021 *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 24September 2021 Operations Report 410 PLAINFIELD POLICE DEPARTMENT Arrest Reports 202120202019 September Adult Arrests* Battery Battery 1 1 0460 Domestic Battery 3 1 2486 Aggravated Domestic Battery 1 0 0488 Assault Assault 1 0 0560 Theft Retail Theft - Under-rings With Intent to Deprive Merchant of Full Retail Value (benefit to employee) 0 0 1813 Retail Theft - Taking Merchandise from Retail Establishment With Intent to Deprive Merchant Without Paying 1 2 1860 Theft - Obtains or Exerts Control Over Stolen Property Knowing or Believing it to be Stolen 0 1 01200 Deceptive Practices Unauthorized Video Recording/Transmission in Restroom, Tanning Bed/Salon, Locker/Changing Room, Hotel Bedroom 1 0 01261 Criminal Damage & Trespass to Property Criminal Damage to Property 0 1 21310 Criminal Trespass to Real Property 1 1 11330 Criminal Trespass State Supported Property 2 0 01350 Sex Offenses Child Pornography 1 0 01582 *Both Juvenile and Adult Felonies and Misdemeanors (Excludes Petty Offensese) 0 10 20 30 40 50 60 70 80 90 100 1 2 3 4 5 6 7 8 9 10 11 12 2019 2020 2021 Arrest Comparison for the Past 3 Years Page 5 of 24September 2021 Operations Report 411 202120202019 September Adult Arrests* Cannabis Control Act Possession of Cannabis - more than 10g but less than 30g 1 2 01810 Possession of Cannabis - more than 100g but less than 500g 0 1 01813 Possession of Cannabis - less than 10g (civil/ordinance violation)5 0 01814 Manufacture, Deliver, Possess with Intent to Deliver Cannabis - more than 10g but less than 30g 1 3 01822 Controlled Substance Act Delivery of Controlled Substance 0 1 02012 Possession Controlled Substance 2 6 02020 Disorderly Conduct Disorderly Conduct - Actions Alarm or Disturb Another Provoking Breach of Peace 3 0 02890 Interference with Public Officers Resisting or Obstructing Peace Officer, Firefighter, or Correctional Institution Employee 1 1 03711 Motor Vehicle Offenses DUI - Alcohol Concentration in Blood or Breath 0.08 or More 3 9 22410 DUI - Under the Influence of Alcohol 0 0 62411 DUI - Under the Influence of Drugs or Combination of Drugs 1 2 02420 DUI - Under the Combined Influence Alcohol, Other Drugs, Intoxicating Compounds 0 0 12421 Illegal Transportation or Possession of Alcoholic Liquor by Driver in Motor Vehicle 0 3 02430 Possession Adult Use Cannabis in Motor Vehicle Outside Approved Container - Driver 0 0 12436 Reckless Driving - Drives Vehicle With Willful or Wanton Disregard for Safety of Persons or Property 0 0 22440 Failure to Remain at the Scene of a Vehicle Damage Accident 2 0 02447 Street Racing - Engaging in Street Racing on any Street or Highway - Driver 0 0 22450 Operation of Vehicle Without Registration 0 0 12456 Improper Use of Registration 0 0 12465 Operating a Motor Vehicle With No Valid License, Permit, or Restricted Driving permit 1 0 12470 Suspended/Revoked Drivers License 4 3 02480 Flee/Attempt to Elude Peace Officer 0 1 02495 Other Offenses In-State Warrant 10 8 45081 46 47 28TOTAL *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. Page 6 of 24September 2021 Operations Report 412 202120202019 September Juvenile Arrests* Battery Aggravated Battery - Teacher or School Employee - Great Bodily Harm or Dangerous Weapon 0 0 1432 Battery 2 1 1460 Theft Theft - Obtains/Exerts Unauthorized Control Over Property of the Owner Less Than $500 2 0 0825 Sex Offenses Public Indecency 1 0 01570 Offenses Involving Children Minor Distributes or Disseminates Indecent Visual Depiction of Another Minor via Computer or Electronic Device 1 0 01726 Cannabis Control Act Possession of Cannabis - less than 10g (civil/ordinance violation)6 0 31814 Delivery of Cannabis on School Grounds - more than 500g but less than 2,000g 1 0 01816 Controlled Substance Act Possession Controlled Substance 0 0 12020 Drug Paraphernalia Act Possession of Drug Paraphernalia 1 0 02170 Possession of Drug Paraphernalia (Civil Law Violation)1 0 02171 Motor Vehicle Offenses Speeding - Over Statutory Limit 0 0 12454 Disorderly Conduct Harassment Through Electronic Communications 0 0 22826 Disorderly Conduct - Actions Alarm or Disturb Another Provoking Breach of Peace 3 0 52890 Other Offenses In-State Warrant 5 0 05081 23 1 14TOTAL *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. Page 7 of 24September 2021 Operations Report 413 PLAINFIELD POLICE DEPARTMENT Case Status Reports Detective 2019 2020 2021 Active (02) Pending Case Assignments as of: October 13, 2021* Allen, Christopher 196 12 37 28 Dabezic, Dino 194 18 9 13 Felgenhauer, Amanda 193 13 18 Kaminski, Jeffrey 192 24 28 Mcquaid, Kevin 117 5 7 Meszaros, Richard #133 24 2 3 Siegel, Carianne #191 25 79 90 97TOTAL 0 5 10 15 20 25 30 35 40 ALLEN, CHRISTOPHER 196 DABEZIC, DINO 194 Felgenhauer, Amanda 193 Siegel, Carianne #191 KAMINSKI, JEFFREY 192 MCQUAID, KEVIN 117 MESZAROS, RICHARD #133 2019 2020 2021 *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 8 of 24September 2021 Operations Report 414 Active Cases and Warrants Listed by Primary Offense as of: October 13, 2021 02 - PENDING INVESTIGATION 15 - WARRANT/COMPLAINT ISSUED Robbery Armed Robbery 1310 Vehicular Hijacking 1325 2Total: Robbery Battery Aggravated Battery - Great Bodily Harm or Permanent Disability or Disfigurement 1 2410 Battery 3 1460 Domestic Battery 3 6486 7 9Total: Battery Assault Aggravated Assault - Offense Based ONLY on Location (public way/property/amusement place/sports venue) 1510 1Total: Assault Burglary Burglary - Building 2 1610 Residential Burglary 1625 Burglary - Motor Vehicle 6760 Possession Burglary Tools 14310 9 2Total: Burglary Theft Retail Theft - Alters, Transfers, Removes Label or Price Tag and Attempts to Purchase at Less than Full Retail Value 1810 Theft - Obtains/Exerts Unauthorized Control Over Property of the Owner Over $500 7 5815 Retail Theft - Theft by Emergency Exit 1819 Theft - Obtains/Exerts Unauthorized Control Over Property of the Owner Less Than $500 5 1825 Retail Theft - Taking Merchandise from Retail Establishment With Intent to Deprive Merchant Without Paying 7 10860 Identity Theft 71137 Aggravated Identity Theft Against a Person 60 Years of Age or Older or Person with Disability 21138 Theft - Obtained by Deception Control Over Property of the Owner 11139 Internet Offenses - Online Theft by Deception 11146 Theft of Motor Vehicle Parts or Accessories-Felony 32476 31 20Total: Theft Motor Vehicle Theft Motor Vehicle Theft 3 1910 3 1Total: Motor Vehicle Theft Page 9 of 24September 2021 Operations Report 415 Active Cases and Warrants Listed by Primary Offense as of: October 13, 2021 02 - PENDING INVESTIGATION 15 - WARRANT/COMPLAINT ISSUED Arson Arson - Damage to Real or Personal Property Having Value Over $150 11010 1Total: Arson Deceptive Practices Deceptive Practices - General Deception 7 31110 Deceptive Practices - Bad Checks 11111 Deceptive Practices - Bank-Related Fraud - False Statement, Possession Stolen Fraudulently Obtained Checks 31112 Forgery 11120 Financial Institution Fraud 11121 Fraud 1 31130 False Statement to Procure Credit or Debit Card 21150 Possession Lost or Mislaid Credit/Debit Card With Intent to Use/Sell/Transfer to Another Person 11163 Use of Credit//Debit Card With Intent to Defraud 31167 Fraud 31191 Computer Tampering 11240 21 9Total: Deceptive Practices Criminal Damage & Trespass to Property Criminal Damage to Property 14 41310 Criminal Trespass to Real Property 21330 Criminal Damage to Government Supported Property 11340 Criminal Damage Government Supported Property by Means of Fire/Explosive or Starts Fire on Govt Supported Property 11341 Criminal Trespass State Supported Property 11350 Criminal Trespass Vehicle 51360 Trespass Warning 29375 26 4Total: Criminal Damage & Trespass to Property Deadly Weapons Unlawful Use of Weapon 1 11410 Unlawful Possession Firearm/Ammunition 11425 1 2Total: Deadly Weapons Sex Offenses Criminal Sexual Assault 3260 Predatory Criminal Sexual Assault Child 1280 Solicitation of a Sexual Act 11504 Aggravated Criminal Sexual Abuse - Offender 17 yoa or Older - Victim 13 to 18 yoa, Position Trust, Authority, Supervision 11511 Criminal Sexual Abuse - Sexual Conduct - Use or Threat of Force 21563 Grooming - Luring Child or Guardian to Commit Sex Offense or Engaging in Unlawful Sexual Conduct With a Child 11567 Page 10 of 24September 2021 Operations Report 416 Active Cases and Warrants Listed by Primary Offense as of: October 13, 2021 02 - PENDING INVESTIGATION 15 - WARRANT/COMPLAINT ISSUED Sex Offenses Public Indecency 11570 9 1Total: Sex Offenses Offenses Involving Children Endangering the Life or Health of a Child - Causes, Permits or Places Child in Circumstances (Family Related) 11711 Contributing to Dependency/Neglect Child 11720 Runaway (M.R.A.I.)51740 6 1Total: Offenses Involving Children Cannabis Control Act Possession of Cannabis - more than 10g but less than 30g 1 11810 Possession of Cannabis - more than 30g but less than 100g 11811 Possession of Cannabis - more than 100g but less than 500g 3 11813 Possession of Cannabis - less than 10g (civil/ordinance violation)6 11814 Manufacture, Deliver, Possess with Intent to Deliver Cannabis - less than 2.5g 11821 Manufacture, Deliver, Possess with Intent to Deliver Cannabis - more than 10g but less than 30g 31822 Manufacture, Deliver, Possess with Intent to Deliver Cannabis - more than 30g but less than 500g 11824 15 4Total: Cannabis Control Act Controlled Substance Act Manufacture/Delivery Controlled Substance 12010 Manufacture of Controlled Substance 22011 Delivery of Controlled Substance 42012 Possess with Intent to Manufacture/Deliver Controlled Substance 12013 Possession Controlled Substance 8 22020 Drug Activity 19183 16 3Total: Controlled Substance Act Drug Paraphernalia Act Possession of Drug Paraphernalia 1 12170 Possession of Drug Paraphernalia (Civil Law Violation)1 12171 2 2Total: Drug Paraphernalia Act Vehicle Tow Tow: Vehicle 16725 1Total: Vehicle Tow Disorderly Conduct Telephone Threat 12820 Harassment Through Electronic Communications 22826 False Report to Peace Officer, Public Officer or Employee that Offense Will Be, is Being, or has Been Committed 12860 Page 11 of 24September 2021 Operations Report 417 Active Cases and Warrants Listed by Primary Offense as of: October 13, 2021 02 - PENDING INVESTIGATION 15 - WARRANT/COMPLAINT ISSUED Disorderly Conduct False Report to Public Safety Agency Without Reasonable Grounds Report Necessary for Publics Safety and Welfare 12861 Disorderly Conduct - Actions Alarm or Disturb Another Provoking Breach of Peace 6 12890 10 2Total: Disorderly Conduct Interference with Public Officers Obstructing Justice 13730 1Total: Interference with Public Officers Intimidation Extortion 13970 1Total: Intimidation Traffic Crashes Accident: Hit and Run (Property Damage)56548 Accident: Fatal 16555 Accident: Personal Injury 16556 Accident: Leaving Scene of Accident 16572 8Total: Traffic Crashes Parking Parking: Overnight Prohibited/Specific Hours 16310 1Total: Parking Motor Vehicle Offenses DUI - Alcohol Concentration in Blood or Breath 0.08 or More 12410 DUI - Under the Influence of Alcohol 12411 DUI - Under the Influence of Drugs or Combination of Drugs 2 12420 DUI - Under the Combined Influence Alcohol, Other Drugs, Intoxicating Compounds 12421 Failure to Remain at the Scene of a Vehicle Damage Accident 1 12447 Operation of Uninsured Motor Vehicle 42461 Suspended/Revoked Drivers License 12480 Flee/Attempt to Elude Peace Officer 22495 Failure to Reduce Speed to Avoid Accident 16581 Failure to Signal 16584 Pursuit 16600 Speeding: Radar 36601 Too Fast For Conditions 1 16604 Traffic Sign Violation 16605 Improper Lane Usage 2 16608 Failure to Yield: Merging Traffic 16615 Failure to Yield: Stop Sign 26620 Improper Lighting (One Headlight)16633 Other Equipment Violations (Citations Issued)16648 Page 12 of 24September 2021 Operations Report 418 Active Cases and Warrants Listed by Primary Offense as of: October 13, 2021 02 - PENDING INVESTIGATION 15 - WARRANT/COMPLAINT ISSUED Motor Vehicle Offenses Improper Display of Registration 16653 Fictitious or Altered Driver's License/Id Card 16688 Failure to Give Aid/Information 17002 28 7Total: Motor Vehicle Offenses Citizen Assist Abandoned Vehicle 29908 2Total: Citizen Assist Missing Persons Missing Person: Adult Female 19065 1Total: Missing Persons Other Offenses Violation Order of Protection 1 14387 Violation of Stalking No Contact Order 14389 Probation Violation 24510 Domestic Dispute 24870 In-State Warrant 2 15081 Expunged Offense 37001 Violation of Bail Bond 19175 10 4Total: Other Offenses Suspicious Activity Investigation Quasi-Criminal 3 19100 Suspicious Person 19103 Disturbance/Disputes 1 19110 Mini-Bike/ATV Complaints 19116 5 3Total: Suspicious Activity Lost/Found Property Lost Articles 19061 Lost Driver's License/Plates 19063 Found Property 19246 Lost/Stolen Wallet/Purse 19285 3 1Total: Lost/Found Property Suicide & Death Investigations Suicide Attempt: By Drugs 19414 Death: Suspicious Circumstances 29432 Death: Other Sudden Death/Bodies Found (Death Investigation)39438 5 1Total: Suicide & Death Investigations Agency Assist Assist: State Police 19003 Assist: Other Police Department 29004 Assist: Ambulance 3 39083 Page 13 of 24September 2021 Operations Report 419 Active Cases and Warrants Listed by Primary Offense as of: October 13, 2021 02 - PENDING INVESTIGATION 15 - WARRANT/COMPLAINT ISSUED Agency Assist 6 3Total: Agency Assist Animal Complaints Cruel Treatment of Animals 14000 Other Animal Complaints/Investigations 19219 2Total: Animal Complaints Crisis Intervention Transportation of Mental Cases 19301 Parent-Juvenile: Crisis Intervention 29603 Mental Illness: Crisis Intervention 19604 Other: Crisis Intervention 1 19608 Child Abuse: Crisis Intervention 1 19612 6 2Total: Crisis Intervention Other Incidents Other Investigations 49119 Interfering with the Reporting of Domestic Violence 19132 Local Ordinance Violation (Other)19154 Released Vehicle/Property 2 19325 Search Warrant 19331 Station Information 6 19507 Welfare Check 2 19798 Fights, Riots, Brawls 1 19918 16 6Total: Other Incidents Searches and K9 Activity Vehicle Search: Without K-9 19927 1Total: Searches and K9 Activity 254 90TOTAL 254 90 1 0 50 100 150 200 250 300 02 - PENDING INVESTIGATION 15 - WARRANT/COMPLAINT ISSUED WAR - WARRANT/COMPLAINT ISSUED2021 Page 14 of 24September 2021 Operations Report 420 Closed Cases by Offense Administratively Closed Adult Arrest Juvenile Arrest September 2021 Closed Cases (by Disposition and Primary Offense) Victim Refusal to Cooperate Prosecution Declined Referred to Other Jurisdiction Assault 3 1 Battery 7 25 Burglary 6 11 Cannabis Control Act 2 1 Controlled Substance Act 11 1 Criminal Damage & Trespass to Property 12 9 10 2 Deadly Weapons 2 Deceptive Practices 11 2 Disorderly Conduct 7 17 5 Drug Paraphernalia Act 7 Interference with Public Officers 29 Kidnapping 7 Motor Vehicle Offenses 4 71 11 Motor Vehicle Theft 4 11 Offenses Involving Children 4 Other Offenses 42 11 Robbery 10 Theft 29 18 2 3 2 Violation of Criminal Registry Laws 6 139 237 28TOTAL 5 5 2 Page 15 of 24September 2021 Operations Report 421 PLAINFIELD POLICE DEPARTMENT Offense Reports 2019 2020 2021 Monthly Offenses Reported: September Robbery Robbery 0 1 0320 0 1 0Total: Robbery Battery Aggravated Battery - Teacher or School Employee - Great Bodily Harm or Dangerous Weapon 0 0 1432 Battery 6 2 5460 Reckless Conduct - Causes Bodily Harm 0 0 1470 Domestic Battery 5 5 3486 Aggravated Domestic Battery 1 0 0488 12 7 10Total: Battery Assault Aggravated Assault - Offense Based ONLY on Location (public way/property/amusement place/sports venue) 1 0 0510 Aggravated Assault - Offense Based on Use of Firearm, Device, or Motor Vehicle 0 0 1522 Assault 1 0 0560 2 0 1Total: Assault Burglary Burglary - Building 0 4 2610 Residential Burglary 1 2 0625 Burglary - Motor Vehicle 4 9 3760 5 15 5Total: Burglary Theft Theft From Motor Vehicle 0 1 0710 Theft of Lost or Mislaid Property 0 1 0805 Retail Theft - Under-rings With Intent to Deprive Merchant of Full Retail Value (benefit to employee) 0 0 1813 Retail Theft - Removal of Shopping Cart With Intent to Deprive Merchant of Possession 0 0 1814 Theft - Obtains/Exerts Unauthorized Control Over Property of the Owner Over $500 4 3 3815 Theft - Obtains/Exerts Unauthorized Control Over Property of the Owner Less Than $500 4 3 1825 Retail Theft - Taking Merchandise from Retail Establishment With Intent to Deprive Merchant Without Paying 4 6 6860 Identity Theft 1 3 21137 Theft - Obtains or Exerts Control Over Stolen Property Knowing or Believing it to be Stolen 0 1 01200 Theft/Labor/Services/Property 0 1 01210 Page 16 of 24September 2021 Operations Report 422 2019 2020 2021 Monthly Offenses Reported: September Theft Theft of Motor Vehicle Parts or Accessories-Felony 0 0 32476 13 19 17Total: Theft Motor Vehicle Theft Motor Vehicle Theft 1 4 3910 1 4 3Total: Motor Vehicle Theft Deceptive Practices Deceptive Practices - General Deception 2 2 11110 Deceptive Practices - Bank-Related Fraud - False Statement, Possession Stolen Fraudulently Obtained Checks 0 0 21112 Forgery 0 0 11120 Fraud 7 4 01130 False Statement to Procure Credit or Debit Card 0 1 01150 Use of Credit//Debit Card With Intent to Defraud 0 0 21167 False Personation 0 0 11180 Fraud 0 0 11191 Unauthorized Video Recording/Transmission in Restroom, Tanning Bed/Salon, Locker/Changing Room, Hotel Bedroom 0 1 01261 9 8 8Total: Deceptive Practices Criminal Damage & Trespass to Property Criminal Damage to Property 8 9 121310 Criminal Trespass to Real Property 1 0 31330 Criminal Trespass State Supported Property 1 0 01350 Criminal Trespass Vehicle 0 2 11360 Criminal Trespass Residence 0 0 11365 Trespass Warning 6 4 19375 16 15 18Total: Criminal Damage & Trespass to Property Deadly Weapons Unlawful Use of Weapon 0 0 11410 Surrender Unwanted Firearm 1 0 29383 1 0 3Total: Deadly Weapons Sex Offenses Criminal Sexual Assault 1 1 2260 Aggravated Criminal Sexual Abuse - Offender 17 yoa or Older - Victim 13 to 18 yoa, Position Trust, Authority, Supervision 0 0 11511 Harmful Materials - Sells, Lends, Distributes, Exhibits, Depicts, Gives Away to Person Under 18 years of age 0 0 11540 Criminal Sexual Abuse - Sexual Conduct - Use or Threat of Force 3 0 11563 Public Indecency 1 0 01570 Non-consensual Dissemination of Private Sexual Images 0 1 01581 5 2 5Total: Sex Offenses Page 17 of 24September 2021 Operations Report 423 2019 2020 2021 Monthly Offenses Reported: September Offenses Involving Children Endangering the Life or Health of a Child - Causes, Permits or Places Child in Circumstances (Non-Family Related) 0 1 01710 Minor Distributes or Disseminates Indecent Visual Depiction of Another Minor via Computer or Electronic Device 1 0 01726 Runaway (M.R.A.I.)3 0 21740 Juvenile Bullying 1 0 09279 Possession of Tobacco/Minor 19 2 79910 Child Custody Dispute/Visitation Interference 1 0 19934 25 3 10Total: Offenses Involving Children Cannabis Control Act Possession of Cannabis - more than 10g but less than 30g 1 1 01810 Possession of Cannabis - more than 100g but less than 500g 0 1 01813 Possession of Cannabis - less than 10g (civil/ordinance violation)3 2 81814 Delivery of Cannabis on School Grounds - more than 500g but less than 2,000g 1 0 01816 Manufacture, Deliver, Possess with Intent to Deliver Cannabis - more than 10g but less than 30g 1 2 01822 6 6 8Total: Cannabis Control Act Controlled Substance Act Delivery of Controlled Substance 0 1 02012 Possession Controlled Substance 1 4 12020 1 5 1Total: Controlled Substance Act Drug Paraphernalia Act Possession of Drug Paraphernalia (Civil Law Violation)2 2 02171 2 2 0Total: Drug Paraphernalia Act Vehicle Tow Tow: Abandoned Vehicle 2 1 16723 2 1 1Total: Vehicle Tow Liquor Control Act Violations Illegal Consumption Alcohol By Minor 1 0 02230 1 0 0Total: Liquor Control Act Violations Disorderly Conduct Telephone Threat 0 1 22820 Harassment By Telephone 2 2 02825 Harassment Through Electronic Communications 1 2 02826 Harassment Through Electronic Communications-Threatening Injury to Person (family or household) or Property 0 0 12827 Eavesdropping 0 0 12835 Disorderly Conduct - Actions Alarm or Disturb Another Provoking Breach of Peace 6 3 92890 Fireworks 1 0 03000 10 8 13Total: Disorderly Conduct Page 18 of 24September 2021 Operations Report 424 2019 2020 2021 Monthly Offenses Reported: September Interference with Public Officers Resisting or Obstructing Peace Officer, Firefighter, or Correctional Institution Employee 2 1 03711 2 1 0Total: Interference with Public Officers Kidnapping Unlawful Visitation Interference 0 1 24255 0 1 2Total: Kidnapping Traffic Crashes Accident: Hit and Run (Personal Injury)1 0 06547 Accident: Hit and Run (Property Damage)3 1 26548 Accident: Police Department Vehicle (Fatal)0 0 16553 Accident: Personal Injury 6 12 146556 Accident: Non-Injury 94 53 1096557 Accident: Property Damage 0 4 66558 Accident: Police Department Vehicle 0 2 06560 Accident: Village/City/County Vehicle 1 0 06561 Accident: Private Property 4 0 26563 Accident: Leaving Scene of Accident 0 2 16572 109 74 135Total: Traffic Crashes Parking Parking: All Other Violations 0 8 126300 Parking: Blocking Public/Private Drive 1 0 06302 Parking: Handicapped Violation 1 2 16304 Parking: In Fire Lane 2 1 06305 Parking: Left Wheel to Curb 3 0 06306 Parking: Over Sidewalk (Blocking Sidewalk)0 1 36308 Parking: Overnight Prohibited/Specific Hours 43 195 426310 Parking: Where Prohibited (Sign Posted)1 3 26312 Parking: With Motor Running 0 0 16313 51 210 61Total: Parking Motor Vehicle Offenses DUI - Alcohol Concentration in Blood or Breath 0.08 or More 4 11 32410 DUI - Under the Influence of Alcohol 1 0 62411 DUI - Under the Influence of Intoxicating Compounds 0 0 12415 DUI - Under the Influence of Drugs or Combination of Drugs 2 2 02420 DUI - Under the Combined Influence Alcohol, Other Drugs, Intoxicating Compounds 0 0 12421 DUI - Drug, Substance, Compound in Blood/Urine, Results of Use/Consumption Controlled Substance, Compound, or Meth 0 6 02422 DUI - Within 2 Hours of Driving or Actual Physical Control Prohibited THC Level 0 0 12423 Illegal Transportation or Possession of Alcoholic Liquor by Driver in Motor Vehicle 2 6 02430 Page 19 of 24September 2021 Operations Report 425 2019 2020 2021 Monthly Offenses Reported: September Motor Vehicle Offenses Illegal Transportation or Possession of Alcoholic Liquor by Passenger in Motor Vehicle 0 0 12431 Possession Adult Use Cannabis in Motor Vehicle Outside Approved Container - Driver 0 0 12436 Reckless Driving - Drives Vehicle With Willful or Wanton Disregard for Safety of Persons or Property 1 1 12440 Failure to Remain at the Scene of a Vehicle Damage Accident 4 3 12447 Squealing or Screeching Tires 0 0 12448 Street Racing - Engaging in Street Racing on any Street or Highway - Driver 0 0 12450 No Valid Registration 14 1 62455 Operation of Vehicle Without Registration 0 0 32456 Cancelled/Suspended/Revoked Registration 1 0 02460 Operation of Uninsured Motor Vehicle 99 33 252461 Operation Vehicle w/Suspended Registration (No Insurance)2 0 02462 Improper Use of Registration 2 0 12465 Operating a Motor Vehicle With No Valid License, Permit, or Restricted Driving permit 15 5 72470 Suspended/Revoked Drivers License 18 16 172480 Driver and Passenger Safety Belts 80 16 142485 Failure to Secure Child Under 8 Years in Appropriate Child Restraint System 0 0 12486 Unlawful Use of Driver's License 0 0 12490 Flee/Attempt to Elude Peace Officer 0 1 12495 Child Restraint (Improper Restraint Violation)1 2 06148 Failure to Reduce Speed to Avoid Accident 28 3 156581 Failure to Signal 12 5 36584 Tire Violations 1 0 06592 Speeding: Over 26 - 34 Mph Over Posted Limit 6 9 76594 Speeding: Over 35+ Mph Over Posted Limit 1 7 56595 Traffic Complaint 0 0 16599 Speeding: Radar 505 298 1956601 Speeding: Paced 2 0 26602 Speeding: School Zone Violation 2 0 06603 Too Fast For Conditions 0 16 156604 Traffic Sign Violation 80 8 286605 Traffic Signal Violation 9 17 86606 Improper Passing 8 5 66607 Improper Lane Usage 31 29 246608 Following Too Closely 4 2 26609 DUI BAC Over .08 1 3 06610 Improper Turn At Intersection 2 0 06611 Improper Right Turn on Red Light 0 1 06612 Page 20 of 24September 2021 Operations Report 426 2019 2020 2021 Monthly Offenses Reported: September Motor Vehicle Offenses Improper U-Turn 0 1 06613 DUI (Any Amount Drugs, Substance, Compound)0 1 06614 Failure to Yield: Merging Traffic 0 1 16615 Failure to Yield: Intersection 2 1 36616 Failure to Yield: Turning Left 8 5 76617 Failure to Yield: Private Road 2 1 16618 Failure to Yield: Stop Sign 24 11 06620 Failure to Yield: Emergency Vehicle 0 1 06621 Permit Unauthorized Person to Drive 1 0 06622 Failure to Report Accident 4 1 16624 No Driver's License on Person 5 1 06625 Graduated License Violation(s)2 1 16626 Improper Backing 2 1 36628 Improper Lighting (Driving Without Lights)22 5 96630 Improper Lighting (No Taillights)11 4 66631 Failure to Dim Headlights 0 1 06632 Improper Lighting (One Headlight)52 12 256633 Muffler Violations 2 2 46634 No Valid Safety Test (Sticker)6 0 06635 Size, Weight, Load, Length Violations 3 0 26636 RR Crossing Violations 8 0 06640 Disobeying a Police Officer - Traffic Control 1 1 16641 Warning Ticket - Moving Violations 1 1 06642 Warning Ticket - Equipment Violations 23 21 96643 Failure to Notify SOS of Address Change 2 2 06645 Other Equipment Violations (Citations Issued)11 2 06648 Other Moving Violations (Citations Issued)2 1 06649 Overweight Violation 2 0 06651 Improper Display of Registration 10 8 176653 Truck Enforcement Detail (Overweights, Etc)0 1 06654 Disobey Traffic Control Device (Red Light)9 1 66669 Disobey Flashing Yellow/Red Light 1 0 06673 Disobey Lane Control Sign 1 0 06674 Driving In Wrong Lane 0 3 16677 Failure to Yield: Private Road or Drive 1 0 06683 Obstructed/Tinted Window(s)0 2 16685 Fictitious or Altered Driver's License/Id Card 0 1 06688 Illegal Screeching/Squealing of Tires 0 3 06695 Improper Equipment 6 1 06699 All Other Traffic 1 5 06701 No Bumper 0 1 06705 Illegal Use of Cell Phone While Driving 95 4 136707 Page 21 of 24September 2021 Operations Report 427 2019 2020 2021 Monthly Offenses Reported: September Motor Vehicle Offenses Expired Registration 132 8 186712 Unsafe Equipment 1 0 06717 Failure to Yield - Grade Crossing/Pedestrian 12 0 06739 Disobeying/Passing Stopped School Bus (Stop Arm Violation)1 0 06740 DUI-Drug Combo 1 0 07000 Failure to Give Aid/Information 3 1 17002 Defective Windshield, Side or Rear Window 1 0 19162 1409 623 536Total: Motor Vehicle Offenses Citizen Assist Motorist Assist 0 0 16513 Traffic Control 1 0 06721 Lock Out 36 38 289031 Found Bicycle 2 1 19068 Abandoned Vehicle 1 3 39908 40 42 33Total: Citizen Assist Missing Persons Missing Person: Adult Male 0 1 09064 Missing Person: Adult Female 0 0 19065 Missing Person: Juvenile Male 0 0 19066 Missing Person: Juvenile Female 1 0 29067 1 1 4Total: Missing Persons Other Offenses Violation Order of Protection 2 1 14387 Violation of Stalking No Contact Order 1 0 04389 Domestic Dispute 13 11 134870 In-State Warrant 15 8 65081 Expunged Offense 12 11 07001 43 31 20Total: Other Offenses Suspicious Activity Mischievous Conduct (No $ Loss)0 1 09055 Investigation Quasi-Criminal 2 3 39100 Suspicious Auto 1 0 09101 Suspicious Person 2 1 09103 Damage to Property: Non Criminal 1 0 09104 Disturbance/Disputes 3 1 69110 Suspicious Circumstances 0 1 09356 9 7 9Total: Suspicious Activity Lost/Found Property Lost Articles 0 0 29061 Found Articles 2 1 29062 Lost Driver's License/Plates 0 1 39063 Found Property 1 2 19246 Page 22 of 24September 2021 Operations Report 428 2019 2020 2021 Monthly Offenses Reported: September Lost/Found Property Lost/Stolen Wallet/Purse 0 0 29285 3 4 10Total: Lost/Found Property Violation of Criminal Registry Laws Sex Offender/Prohibited Zone 0 0 14525 0 0 1Total: Violation of Criminal Registry Laws Suicide & Death Investigations Suicide Attempt: By Drugs 1 2 29414 Death: Natural Causes 2 2 19431 Death: Other Sudden Death/Bodies Found (Death Investigation)1 0 19438 Suicide Threat: Crisis Intervention 3 2 09607 7 6 4Total: Suicide & Death Investigations Agency Assist Assist: Fire Department 0 3 19001 Assist: County Police 0 1 09002 Assist: State Police 0 1 09003 Assist: Other Police Department 3 4 19004 Assist: Other Government Agency 0 1 09005 Assist: Ambulance 7 5 39083 10 15 5Total: Agency Assist Animal Complaints Dog Bite: Public 0 1 19203 Stray Dogs/Leash Law 5 1 19209 Stray Other Animals 0 0 19210 Barking Dogs 0 1 09211 Lost Animal 0 0 19214 Animal (Found)1 0 29215 Destroy Injured Animal 0 1 09220 Animal Cruelty/Well Being Check 0 1 09225 Wildlife Complaint/Animal In Trap 1 0 09229 Animal (Dog At Large)1 1 09231 8 6 6Total: Animal Complaints Crisis Intervention Transportation of Mental Cases 1 0 09301 Domestic Trouble: Crisis Intervention 1 2 39600 Marriage: Crisis Intervention 0 0 29601 Family: Crisis Intervention 0 1 19602 Parent-Juvenile: Crisis Intervention 0 1 19603 Mental Illness: Crisis Intervention 0 0 109604 Alcohol: Crisis Intervention 0 1 09606 Child Abuse: Crisis Intervention 0 1 09612 Neglected Minor: Crisis Intervention 0 1 09615 Juvenile-Other: Crisis Intervention 1 0 09618 Page 23 of 24September 2021 Operations Report 429 2019 2020 2021 Monthly Offenses Reported: September Crisis Intervention Individual-Juvenile: Crisis Intervention [Intake]1 0 09628 School: Crisis Intervention [Juvenile Problems]0 0 29638 4 7 19Total: Crisis Intervention Other Incidents Other Investigations 0 0 19119 Interfering with the Reporting of Domestic Violence 1 0 09132 Remove Subject/Unwanted Subject (No Arrest)0 0 19138 Local Ordinance Violation (Other)0 0 19154 Graffiti 0 0 19251 Surrender Property 1 0 09354 Threats 1 0 19366 Harassment 0 0 19367 Station Information 6 5 29507 Welfare Check 1 2 19798 Fights, Riots, Brawls 1 0 49918 Service of Order of Protection 1 1 29933 12 8 15Total: Other Incidents 1819 1132 963TOTAL 14300 S. Coil Plus Drive, Plainfield, Illinois 60544-7704 Main Office # (815) 436-6544 Executive Office Fax # (815) 436-9681 Page 24 of 24September 2021 Operations Report 430