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10-03-2022 Village Board Agenda and Packet
Meeting of the President and the Board of Trustees Monday, October 03, 2022 7:00 PM 24401 W. Lockport Street Plainfield, IL 60544 In the Boardroom Agenda CALL TO ORDER, ROLL CALL, PLEDGE PRESIDENTIAL COMMENTS 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 September 19, 2022. 09-19-2022 Village Board Minutes 2.b.Bills Paid and Bills Payable Reports for October 3, 2022. Bills Paid and Bills Payable Reports for October 3, 2022 2.c.Reduction of Bond No. SEIFSU0548310 for Public Improvements for Springbank of Plainfield, Unit 3, from $891,442.44 to $770,534.32. Springbank LOC Staff Report 2.d.Approval of the final payment of $55,049.97 to Copenhaver Construction for the Lockport Streetscape refresh project. Lockport Streetscape Refresh Final Payment Staff Report 3.TRACY, JOHNSON & WILSON 3.a.Seeking Board consideration of a motion to authorize payment to Tracy, Johnson & Wilson in the amount of $4,709.00. Tracy, Johnson & Wilson 10-03-2022 1 Meeting of the President and the Board of Trustees Page - 2 4.EKL WILLIAMS & PROVENZALE, LLC 4.a.Seeking Board consideration of a motion to authorize payment to Ekl Williams & Provenzale, LLC in the amount of $6,039.97. Ekl Williams & Provenzale 10-03-2022 5.2021-2022 FISCAL YEAR AUDIT 5.a.Seeking Board Consideration of a motion to accept the Village of Plainfield Fiscal year 2022 Audited Financial Statements as presented. 22 Final Audit - VO Plainfield 22 Final Single Audit - VO Plainfield 22 Final Downtown TIF - VO Plainfield 22 Final Rte 30 TIF - VO Plainfield 22 - Management Letter - VO Plainfield 22 - Board Communication - VO Plainfield 6.PLAINFIELD BUSINESS CENTER (CASE NUMBER 1974-061022.AA/RZ/SU/PP/SPR) 6.a.Seeking Board consideration of a motion to open the Public Hearing regarding a proposed amendment to the annexation agreement for McMicken Assemblage and continue the Public Hearing to the November 7, 2022 meeting of the Village President and Board of Trustees. 6.b.Seeking Board consideration of a motion to open the Public Hearing regarding a proposed annexation agreement for the project known as the Plainfield Business Center and continue the Public Hearing to the November 7, 2022 meeting of the Village President and Board of Trustees. 7.HOUSE OF HARVEST (CASE NUMBER 1944-091721.COA/SPR) 7.a.Seeking Board consideration of a motion to approve the amended site plan for House of Harvest, a proposed senior group living home located at 15009 S. Route 59, subject to the stipulations noted in the staff report. House of Harvest Staff Report ADMINISTRATOR'S REPORT MANAGEMENT SERVICES REPORT Seeking Board consideration of a motion to authorize the Village Administrator to execute an agreement with Dell Technologies for 3 years of Microsoft licensing in the amount of $64,388.37. Microsoft Server Licensing Staff Report Seeking Board consideration of a motion to authorize the Village Administrator to execute an agreement with Nighthawk Group for the install of ISONAS door access and 2 Meeting of the President and the Board of Trustees Page - 3 door modifications in the amount of $11,159.39. Electronic Door Access PEMA Staff Report ENGINEER'S REPORT PLANNING DEPARTMENT REPORT Chatham Square/Stewart Ridge Path Update. Chatham Square-Stewart Ridge Path Staff Report BUILDING DEPARTMENT REPORT PUBLIC WORKS REPORT Seeking Board consideration of a motion to adopt Ordinance No. _____, authorizing the Village President to execute an Agreement for participation in the Illinois Public Works Mutual Aid Network. Illinois Public Works Mutual Staff Report, Ordinance, and Agreement Seeking Board consideration of a motion to authorize the Village President to execute the 143rd Street East Extension-Agreement for Purchase of Stream Mitigation Credits with the McHenry County Conservation District at a total price not to exceed $22,200.00. 143rd Street East Extension Streambank Mitigation Credit Staff Report and Agreement Seeking Board consideration of a motion to authorize the Village President to execute the engineering services agreement with Baxter and Woodman, Inc. for the Old Town Phase 2 Utility Improvements and Preliminary Roadway Design Engineering Services in an amount not to exceed $535,945.00. Old Town Phase 2 Utility Improvements and Preliminary Roadway Design Engineering Services Staff Report and Agreement Seeking Board consideration of a motion to authorize the Village President to execute the Memorandum of Understanding with the Plainfield Township Highway Department regarding the Renwick Road Improvements Project. Renwick Road Improvements Staff Report and MOU Seeking Board consideration of a motion to authorize the Village President to execute Work Order 22-016 for Renwick Road Phase II Engineering with Baxter and Woodman, Inc. in a not to exceed amount of $373,459.00. Phase II Engineering for Renwick Road Staff Report and Work Order Seeking Board consideration of a motion to authorize the Village President to execute Work Order 22-002 for the James Street pump station construction review services with Baxter and Woodman Inc. in a not to exceed amount of $82,850.00. James Street Pump Station Rehabilitation Project Staff Report and Work Order POLICE CHIEF'S REPORT Seeking Board consideration of a motion to authorize the purchase of two (2) portable Motorola APX6000 series radios from Motorola Solutions for a total cost of $13,424.48. 3 Meeting of the President and the Board of Trustees Page - 4 PEMA Radios Staff Report ATTORNEY'S REPORT EXECUTIVE SESSION - Seeking Board consideration of a motion to adjourn to Executive Session as permitted under the Open Meetings Act under Section 2(c)(11) to discuss pending litigation, not to reconvene. REMINDERS - •October 4 Plan Commission – Cancelled •October 10 Committee of the Whole Workshop – 7:00 p.m. •October 17 Next Village Board Meeting – 7:00 p.m. 4 VILLAGE OF PLAINFIELD MEETING MINUTES SEPTEMBER 19, 2022 AT:VILLAGE HALL BOARD PRESENT: J. ARGOUDELIS, B.WOJOWSKI, H.BENTON, K.CALKINS, P.KALKANIS, C.LARSON, AND T.RUANE. OTHERS PRESENT: J.BLAKEMORE, ADMININISTRATOR; J.HARVEY, ATTORNEY; M.GIBAS, VILLAGE CLERK; D.WOLD, ENGINEER; S.THREEWITT, PUBLIC WORKS DIRECTOR; D.KISSEL, WASTEWATER SUPEREINTENDENT; J.PROULX, PLANNING DIRECTOR; J.MELROSE, ECONOMIC DEVELOPMENT DIRECTOR; L.SPIRES, BUILDING OFFICIAL; J.MALEC, MANAGEMENT ANALYST; AND K.RUGGLES, INTERIM CHIEF OF POLICE. CALL TO ORDER, ROLL CALL, PLEDGE Mayor Argoudelis called the meeting to order at 7:00 p.m. Roll call was taken, all Trustees were present. Mayor Argoudelis led the Pledge of Allegiance. There were approximately 40 persons in the audience. PRESIDENTIAL COMMENTS Mayor Argoudelis: Proclaimed September 17-23, 2022 as Constitution Week. Proclaimed September 19-25, 2022 as National Rail Safety Week. Trustee Ruane moved to remove the appointment of the Chief of Police from the table. Second by Trustee Benton. Vote by roll call. Wojowski, no; Benton, yes; Calkins, yes; Kalkanis, no; Larson, no; Ruane, yes; Argoudelis, yes. 4 yes, 3 no. Motion carried. Trustee Calkins moved to approve the Presidential Appointment of Robert Miller as Chief of Police at a salary of $160,000.00. Second by Trustee Benton. Trustee Larson stated that she does not have an issue with the candidate, but rather the process and the mayor’s actions. Trustee Wojowski apologized to the candidate and stated that his vote is a result of the process. Trustee Benton apologized to the candidate, expressed concern regarding the Board’s conduct, and commented on public comments regarding the process. Trustee Ruane commented on the process, stated that the candidate is well-deserved, and expressed concern with Trustee Benton’s comments. Mayor Argoudelis reviewed the six-person committee process. Vote by roll call. Wojowski, no; Benton, yes; Calkins, yes; Kalkanis, abstain; Larson, no; Ruane, yes; Argoudelis, yes. 4 yes, 2 no, 1 abstain. Motion carried. TRUSTEES COMMENTS Trustee Larson commented on the status of the litigation against John Argoudelis, his Facebook post against the past regime, and Trustee Benton’s previous comment about someone being coerced to come before the Board. Trustee Kalkanis commented on the litigation against John Argoudelis. Trustee Kalkanis stated that the Village won and he keeps prolonging it. 5 Village of Plainfield Meeting Minutes – September 19, 2022 Page 2 Mayor Argoudelis commented on the lawsuit and stated he will continue to defend himself and commented on his Facebook post. PUBLIC COMMENTS (3-5 minutes) Vicky Polito expressed concern regarding the behavior of the Board and the appointment of the Police Chief. Steve Smith expressed concern regarding comments made about him and his wife when they expressed concern regarding the process of appointment the Police Chief. Marie Smith stated that she is upset that Trustee Benton accused them of being coerced into coming to the meeting to express concern regarding the process of the appointment of the Police Chief. Trustee Benton apologized that they were put in this position. Margie Bonuchi stated that she has always treated everyone with respect, does not know the Smiths nor Mr. Miller, Vicky’s previous comments were not true, and expressed concern regarding the Facebook post referring to the past regime as bigots. BUSINESS MEETING 1)APPROVAL OF AGENDA Trustee Ruane moved to approve the Agenda. Second by Trustee Wojowski. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. 2)CONSENT AGENDA Trustee Benton moved to approve the Consent Agenda to include: a) Approval of the Minutes of the Special Village Board Meeting and Executive Sessions held on August 11, 2022 and Minutes of the Board Meeting held on August 15, 2022. b)Bills Paid and Bills Payable Reports for September 19, 2022. c)Cash & Investment, Revenue, and Expenditure Reports for August 2022. d)Authorize the Village President to execute a Memorandum of Understanding with MAP #93 regarding Section 8.10 Personal Time. e)Resolution No. 1818, authorizing the Village's application to and participation in the Open Space & Land Acquisition Development (OSLAD) Grant Program. f)Resolution No. 1819, as required by IDOT, prior to the submission of the ITEP Grant application package providing funding for the 2022 Benson Subdivision Sidewalk Program. Second by Trustee Wojowski. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. 3) TRACY, JOHNSON & WILSON Trustee Wojowski moved to authorize payment to Tracy, Johnson & Wilson in the amount of $5,546.25. Second by Trustee Ruane. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, no; Ruane, yes. 5 yes, 1 no. Motion carried. 6 Village of Plainfield Meeting Minutes – September 19, 2022 Page 3 4)2022 SPOOKTACULAR Trustee Wojowski moved to approve the 2022 Spooktacular and associated road closures to be held on Saturday, October 29, 2022 from 10:45 a.m. – 1:30 p.m. Second by Trustee Kalkanis. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. 5) BRONK FARM DORMANT SPECIAL SERVICE AREA (CASE NO. 1968- 041922.FP.SSA) Trustee Wojowski moved to open a Public Hearing regarding a proposed dormant Special Service Area (DSSA) for the Bronk Farm subdivision generally located South of 127th Street and West of Van Dyke Road, in the Village of Plainfield. Second by Trustee Ruane. Voice Vote. All in favor, 0 opposed. Motion carried. Trustee Ruane moved to adopt Ordinance No. 3570, establishing Special Service Area Number 45 for the Bronk Farm subdivision. Second by Trustee Benton. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. 6) 24035-24037 W. LOCKPORT STREET FAÇADE CERTIFICATE OF APPROPRIATENESS (CASE NUMBER 1963-032222.COA) Trustee Wojowski moved to approve the proposed certificate of appropriateness for façade improvements at 24035-24037 W. Lockport St., subject to execution of a letter of agreement between the applicant, the Historic Preservation Commission, and Village staff. Second by Trustee Larson. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. 7)24012 W. LOCKPORT STREET CERTIFICATE OF APPROPRIATENESS (CASE NUMBER 1978-070722.COA) Trustee Wojowski moved to approve the proposed certificate of appropriateness for exterior improvements to the building at 24012 W. Lockport Street, subject to execution of a letter of agreement between the applicant, the Historic Preservation Commission, and Village staff. Second by Trustee Ruane. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. ADMINISTRATOR'S REPORT Administrator Blakemore: Asked the Board for consensus on a date for the joint meeting with the Plan Commission. It was the consensus of the Board to have the meeting on November 1, 2022 at 6:00 p.m. Updated the Board on the flooding issue at the Law Enforcement Facility. Thanked Commander Ruggles for his hard work as Interim Chief of Police. MANAGEMENT SERVICES REPORT No Report. 7 Village of Plainfield Meeting Minutes – September 19, 2022 Page 4 ENGINEER’S REPORT Trustee Ruane moved to award the James Street Pump Station Improvements contract to Dahme Mechanical Inc, the lowest responsible bidder, in an amount not to exceed $1,260,597.00 plus a 3% construction contingency. Second by Trustee Benton. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, abstain; Ruane, yes. 5 yes, 0 no; 1 abstain. Motion carried. Derek Wold presented the Engineer’s Report for September 2022. PLANNING DEPARTMENT REPORT Trustee Larson moved to re-approve the final plat for Springbank, Unit 10. Second by Trustee Benton. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, no; Kalkanis, no; Larson, yes; Ruane, yes. 4 yes, 2 no. Motion carried. BUILDING DEPARTMENT REPORT Lonnie Spires presented the Building and Code Compliance Report for August 2022. PUBLIC WORKS REPORT Trustee Larson moved to authorize snow removal services, as required, and accept the unit prices provided by IAP Construction, Inc, Antrex, Inc, Winninger Excavating, Shreve Services, Local Lawn Care & Landscaping, Ramiro Guzman Landscaping, Inc, Bullfrog Enterprises, LLC, and Hanson Landscape & Design, Inc. Second by Trustee Ruane. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. Trustee Ruane moved to award the 2022 Fire Hydrant Painting Program Contract to GO Painters Inc., the lowest responsible bidder, in an amount not to exceed $44,988.00. Second by Trustee Larson. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. Trustee Benton moved to authorize the Village President to execute a contract with Alexander Chemical Corporation to provide alum to the Village’s wastewater treatment facility at a unit price of $1.27 per gallon. Second by Trustee Larson. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. Trustee Benton moved to award the North Riverfront Trail Extension (Option 1) contract to D Construction, the lowest responsible bidder, in an amount not to exceed $358,853.05 plus a 3% contingency. Second by Trustee Wojowski. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. Trustee Ruane moved to adopt Ordinance No. 3571, authorizing the Village President to execute a Telecommunications Franchise Agreement with Everstream GLC Holding Company LLC. Second by Trustee Benton. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. 8 Village of Plainfield Meeting Minutes – September 19, 2022 Page 5 POLICE CHIEF’S REPORT Trustee Wojowski moved to authorize the Village Administrator to execute an agreement with Standard & Associates for services related to the Sergeants Promotion Exam in an amount not to exceed $20,000.00. Second by Trustee Larson. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. Interim Police Chief Ruggles presented the Operations Report for August 2022. ATTORNEY’S REPORT No Report. Mayor Argoudelis read the reminders. EXECUTIVE SESSION Trustee Larson moved to adjourn to Executive Session as permitted under the Open Meetings Act under Section 2 (c)(5) to discuss property acquisition, not to reconvene. Trustee moved to adjourn. Second by Trustee Ruane. Vote by roll call. Wojowski, yes; Benton, yes; Calkins, yes; Kalkanis, yes; Larson, yes; Ruane, yes. 6 yes, 0 no. Motion carried. The meeting adjourned at 8:44 p.m. Michelle Gibas, Village Clerk 9 Village of Plainfield Meeting Minutes – September 19, 2022 Page 6 VILLAGE OF PLAINFIELD PUBLIC HEARING SEPTEMBER 19, 2022 AT:VILLAGE HALL BOARD PRESENT: J. ARGOUDELIS, B.WOJOWSKI, H.BENTON, K.CALKINS, P.KALKANIS, C.LARSON, AND T.RUANE. OTHERS PRESENT: J.BLAKEMORE, ADMININISTRATOR; J.HARVEY, ATTORNEY; M.GIBAS, VILLAGE CLERK; D.WOLD, ENGINEER; S.THREEWITT, PUBLIC WORKS DIRECTOR; D.KISSEL, WASTEWATER SUPEREINTENDENT; J.PROULX, PLANNING DIRECTOR; J.MELROSE, ECONOMIC DEVELOPMENT DIRECTOR; L.SPIRES, BUILDING OFFICIAL; J.MALEC, MANAGEMENT ANALYST; AND K.RUGGLES, INTERIM CHIEF OF POLICE. BRONK FARM DORMANT SPECIAL SERVICE AREA (CASE NO. 1968-041922.FP.SSA) Mayor Argoudelis called the meeting to order at 8:15 p.m. Present roll call stands. Mr. Jake Melrose stated the Bronk Farm subdivision is located at the southwest corner of 127th Street and Van Dyke Road. In accordance with Annexation Agreement, the developer is required to allow for the establishment of a dormant special service area (DSSA) that acts as a backup if the HOA does not fulfill its maintenance obligations. SSA's are a financing technique that allow the cost of a subdivision's continuing maintenance costs to be borne by the subdivision itself allowing the Village to enact a tax on property's tax bill only for the cost of the maintenance of the subdivision's public areas if the HOA does not fulfill its maintenance obligations. There were no public comments. Trustee Wojowski moved to close the Public Hearing and return to the regular business meeting. Second by Trustee Ruane. Voice Vote. All in favor, 0 opposed. Motion carried. The meeting adjourned at 8:17 p.m. Michelle Gibas, Village Clerk 10 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice Amount 13026 - NORTHERN BUILDERS, INC.20008-14 Paid by Check # 130356 08/31/2022 09/28/2022 09/28/2022 4,156,574.52 10131 - BAXTER & WOODMAN 0236502 Edit 07/25/2022 10/03/2022 8,571.34 10131 - BAXTER & WOODMAN 0236267 Edit 06/30/2022 10/03/2022 2,475.00 10131 - BAXTER & WOODMAN 0235397 Edit 06/17/2022 10/03/2022 2,305.00 10131 - BAXTER & WOODMAN 0236511 Edit 07/25/2022 10/03/2022 4,401.84 Invoice Transactions 5 $4,174,327.70 10578 - INTERNAL REVENUE SERVICE 2023-00000638 Paid by Check # 130348 09/30/2022 09/30/2022 09/30/2022 51,629.30 Invoice Transactions 1 $51,629.30 10578 - INTERNAL REVENUE SERVICE 2023-00000638 Paid by Check # 130348 09/30/2022 09/30/2022 09/30/2022 29,608.85 Invoice Transactions 1 $29,608.85 10578 - INTERNAL REVENUE SERVICE 2023-00000638 Paid by Check # 130348 09/30/2022 09/30/2022 09/30/2022 6,924.62 Invoice Transactions 1 $6,924.62 10527 - ILL MUNICIPAL RETIREMENT REGULAR 2023-00000636 Paid by Check # 130346 09/30/2022 09/30/2022 09/30/2022 93,854.62 Invoice Transactions 1 $93,854.62 10949 - PLAINFIELD POLICE PEN ACCT#4236- 2308 2023-00000640 Paid by Check # 130350 09/30/2022 09/30/2022 09/30/2022 24,437.58 Invoice Transactions 1 $24,437.58 10315 - DIVERSIFIED INVESTMENT ADVISORS 2023-00000635 Paid by Check # 130345 09/30/2022 09/30/2022 09/30/2022 21,805.46 10774 - METLIFE 2023-00000639 Paid by Check # 130349 09/30/2022 09/30/2022 09/30/2022 277.14 Accounts Payable by G/L Distribution Report Invoice Due Date Range 09/20/22 - 10/03/22 Invoice Description Fund 01 - General Fund Account 0121.110 - Unbilled Receivable-Developer Account 0121.110 - Unbilled Receivable-Developer Totals Account 0210.220 - Federal W/H Payable FICA - FICA* Account 0210.220 - Federal W/H Payable Totals Pace Bus Facility Draw 14 The Seasons at Plainfield CS McMicken/Ryan Homes Playa Vista/Ryan Homes Playa Vista/Ryan Homes Account 0210.237 - IMRF 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 0210.223 - Medicare W/H Payable Totals Account 0210.237 - IMRF Payable IMRF - Illinois Municipal Retirement * Account 0210.222 - FICA Payable FICA - FICA* Account 0210.222 - FICA Payable Totals Account 0210.223 - Medicare W/H Payable Account 0210.241 - Deferred Comp. Plan 457-IPPFA-PCT - Deferred Comp IPPFA* 457-METLIFE-PCT - Deferred Comp Metlife Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 1 of 19 11 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 11758 - VANTAGEPOINT TRANSFER AGENTS- 306593 2023-00000643 Paid by Check # 130353 09/30/2022 09/30/2022 09/30/2022 10,015.58 Invoice Transactions 3 $32,098.18 11244 - UNITED WAY OF WILL COUNTY 2023-00000642 Paid by Check # 130352 09/30/2022 09/30/2022 09/30/2022 29.00 Invoice Transactions 1 $29.00 11124 - STATE DISBURSEMENT UNIT 2023-00000641 Paid by Check # 130351 09/30/2022 09/30/2022 09/30/2022 2,991.49 12714 - WILL COUNTY CIRCUIT CLERK'S OFFICE 2023-00000645 Paid by Check # 130355 09/30/2022 09/30/2022 09/30/2022 471.77 Invoice Transactions 2 $3,463.26 11266 - VILLAGE OF PLAINFIELD 2023-00000644 Paid by Check # 130354 09/30/2022 09/30/2022 09/30/2022 2,104.38 Invoice Transactions 1 $2,104.38 10175 - CARCARE TOWING 2023-00000623 Edit 08/31/2022 10/03/2022 1,150.00 13173 - TODD'S TOWING & RECOVERY LLC 2023-00000651 Edit 08/31/2022 10/03/2022 175.00 Invoice Transactions 2 $1,325.00 12820 - 7-ELEVEN #33859 2023-00000619 Paid by Check # 130338 09/22/2022 09/22/2022 09/22/2022 93.99 Invoice Transactions 1 $93.99 12767 - SYNCB/AMAZON 2023-00000650 Edit 09/10/2022 10/03/2022 14.49 Invoice Transactions 1 $14.49 Invoice Transactions 2 $108.48 10955 - TRACI PLECKHAM 2023-00000649 Edit 09/22/2022 10/03/2022 40.00 Invoice Transactions 1 $40.00 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 151.12 Account 0210.243 - United Way Donations UNITED WAY - United Way of Will County Account 0210.243 - United Way Donations Totals Account 0210.246 - Child Support/Maintenance Assignment 457-ICMA-FLAT - Deferred Comp ICMA*Account 0210.241 - Deferred Comp. Plan Totals 08/01/2022 - 08/31/2022 1 Tow Account 0220.250 - Police Tow Fee Totals Unit 04 - Administration/Finance Division 01 - Legislative Program FSA MED PT - Discovery Benefits Medical* Account 0210.249 - Flex 125-FSA Totals Account 0220.250 - Police Tow Fee 6 Tows & Crash Wrap 08/01/22 - 08/31/22 CHILD SUPPORT - Child Support Wage Assignment* SPOUSAL SUP - Spousal/Maintenance Support Account 0210.246 - Child Support/Maintenance Assignment Totals Account 0210.249 - Flex 125-FSA Division 02 - Administration Program Account 3000 - Travel/Training IGFOA Conference Account 3000 - Travel/Training Totals Acct. 60457 8781 062738 6 Account 8074 - Cable TV Totals Division 01 - Legislative Program Totals Account 8070 - Public Relations Coffee with the Mayor Account 8070 - Public Relations Totals Account 8074 - Cable TV Account 4000 - Telephone/Internet Acct. 1211165 Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 2 of 19 12 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 151.12 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 151.12 Invoice Transactions 3 $453.36 12767 - SYNCB/AMAZON 2023-00000650 Edit 09/10/2022 10/03/2022 338.69 13236 - UNIFIRST FIRST AID & SAFETY H850034 Edit 09/14/2022 10/03/2022 14.50 Invoice Transactions 2 $353.19 10955 - TRACI PLECKHAM 2023-00000649 Edit 09/22/2022 10/03/2022 135.00 Invoice Transactions 1 $135.00 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 149.83 Invoice Transactions 1 $149.83 13241 - SHARK SHREDDING, INC.58304 Edit 09/27/2022 10/03/2022 650.00 Invoice Transactions 1 $650.00 Invoice Transactions 9 $1,781.38 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 9.38 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 9.38 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 9.38 Invoice Transactions 3 $28.14 Invoice Transactions 3 $28.14 12324 - TERMINIX PROCESSING CENTER 424626347 Edit 09/08/2022 10/03/2022 151.00 Invoice Transactions 1 $151.00 Invoice Transactions 1 $151.00 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 12.50 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 12.50 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 12.50 Invoice Transactions 3 $37.50 Account 5020 - Gas/Oil/Mileage/Carwash IGFOA Conference Account 5020 - Gas/Oil/Mileage/Carwash Totals Account 8035 - Maintenance Contracts/Lease Account 5005 - Office Supplies/Postage Acct. 60457 8781 062738 6 VH First Aid Account 5005 - Office Supplies/Postage Totals Acct. 1211165 Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 4000 - Telephone/Internet Acct. 1211165 Acct. 1211165 Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 8135 - Contractual Services Totals Division 02 - Administration Program Totals Division 03 - Community Relations Program September 2022 Account 8035 - Maintenance Contracts/Lease Totals Account 8135 - Contractual Services VH Document Destruction Account 4000 - Telephone/Internet Acct. 1211165 Acct. 1211165 Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 8135 - Contractual Services Totals Division 04 - Facility Management Program Totals Division 06 - Human Resources Program Division 03 - Community Relations Program Totals Division 04 - Facility Management Program Account 8135 - Contractual Services VH Account 8070 - Public Relations Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 3 of 19 13 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 13238 - MELISSA BRUCE 000210 Paid by Check # 130339 08/18/2022 09/22/2022 09/22/2022 200.00 13239 - JASON BRUCE 000211 Edit 09/27/2022 10/03/2022 200.00 Invoice Transactions 2 $400.00 Invoice Transactions 5 $437.50 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 6.25 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 6.25 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 6.25 Invoice Transactions 3 $18.75 13236 - UNIFIRST FIRST AID & SAFETY H850034 Edit 09/14/2022 10/03/2022 14.51 Invoice Transactions 1 $14.51 10190 - CDW GOVERNMENT, INC.CN86576 Edit 09/06/2022 10/03/2022 653.84 Invoice Transactions 1 $653.84 12712 - HEARTLAND BUSINESS SYSTEMS, LLC 501426-HB Edit 02/24/2022 10/03/2022 277.50 Invoice Transactions 1 $277.50 Invoice Transactions 6 $964.60 10924 - PETTY CASH - PD 8462 Paid by Check # 130344 09/21/2022 09/23/2022 09/23/2022 34.50 Invoice Transactions 1 $34.50 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 12.50 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 12.50 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 12.50 Invoice Transactions 3 $37.50 10379 - FEDERAL EXPRESS 7-876-11104 Edit 09/07/2022 10/03/2022 41.25 12847 - PITNEY BOWES INC.1021346937 Edit 09/05/2022 10/03/2022 17.00 Invoice Transactions 2 $58.25 Acct. 1211165 Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage Division 06 - Human Resources Program Totals Division 08 - IT Program Account 4000 - Telephone/Internet Acct. 1211165 Wellness Presentation 08/18/2022 Wellness Presentation 10/12/2022 Account 8070 - Public Relations Totals Division 08 - IT Program Totals Division 09 - Legal Program Account 3000 - Travel/Training LEAP Conference - Riggs Account 8030 - Server/Network Supplies Totals Account 8135 - Contractual Services Balance from Original Invoice Account 8135 - Contractual Services Totals VH First Aid Account 5005 - Office Supplies/Postage Totals Account 8030 - Server/Network Supplies Network Supplies Acct. 8000-9090-1112-0669 - Ink Cartridge Account 5005 - Office Supplies/Postage Totals Account 5015 - Dues & Subscriptions Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage Office Supplies Account 3000 - Travel/Training Totals Account 4000 - Telephone/Internet Acct. 1211165 Acct. 1211165 Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 4 of 19 14 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 11297 - THOMSON REUTERS-WEST PUBLISHING CO 846943642 Edit 09/01/2022 10/03/2022 565.94 Invoice Transactions 1 $565.94 12679 - PLAINFIELD GAS N WASH PLAINFIELD LLC 2023-00000647 Edit 09/13/2022 10/03/2022 30.00 Invoice Transactions 1 $30.00 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 149.83 Invoice Transactions 1 $149.83 STEVE VITHOULKAS-COURT REPORTER 2023-00000656 Edit 09/28/2022 10/03/2022 104.50 Invoice Transactions 1 $104.50 Invoice Transactions 10 $980.52 Invoice Transactions 36 $4,451.62 10924 - PETTY CASH - PD 8458 Paid by Check # 130344 09/19/2022 09/23/2022 09/23/2022 34.50 Invoice Transactions 1 $34.50 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 11.75 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 11.76 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 11.75 Invoice Transactions 3 $35.26 12847 - PITNEY BOWES INC.1021346937 Edit 09/05/2022 10/03/2022 16.99 11278 - WAREHOUSE DIRECT 5324040-0 Edit 09/09/2022 10/03/2022 41.92 Invoice Transactions 2 $58.91 12679 - PLAINFIELD GAS N WASH PLAINFIELD LLC 2023-00000647 Edit 09/13/2022 10/03/2022 15.00 Invoice Transactions 1 $15.00 10353 - ENTENMANN-ROVIN COMPANY 0165174-IN Edit 04/12/2022 10/03/2022 172.75 Invoice Transactions 1 $172.75 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 149.83 Dues Legal Fees Account 8065 - Legal Fees Totals Division 09 - Legal Program Totals Account 8035 - Maintenance Contracts/Lease September 2022 Account 8035 - Maintenance Contracts/Lease Totals Account 8065 - Legal Fees Account 5015 - Dues & Subscriptions Totals Account 5020 - Gas/Oil/Mileage/Carwash Increased from 22 to 49 Vehicles Account 5020 - Gas/Oil/Mileage/Carwash Totals Acct. 1211165 Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage LEAP Conference - Janis Account 3000 - Travel/Training Totals Account 4000 - Telephone/Internet Acct. 1211165 Unit 04 - Administration/Finance Totals Unit 05 - Police Department Division 02 - Administration Program Account 3000 - Travel/Training Account 5095 - Uniforms/Clothing Totals Account 8035 - Maintenance Contracts/Lease September 2022 Increased from 22 to 49 Vehicles Account 5020 - Gas/Oil/Mileage/Carwash Totals Account 5095 - Uniforms/Clothing Uniforms Acct. 8000-9090-1112-0669 - Ink Cartridge Office Supplies Account 5005 - Office Supplies/Postage Totals Account 5020 - Gas/Oil/Mileage/Carwash Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 5 of 19 15 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description Invoice Transactions 1 $149.83 10923 - PETTY CASH 8455 Paid by Check # 130343 08/29/2022 09/23/2022 09/23/2022 88.74 11278 - WAREHOUSE DIRECT 5319270-0 Edit 09/02/2022 10/03/2022 26.10 12115 - COLLEY ELEVATOR COMPANY 230319 Edit 09/01/2022 10/03/2022 233.00 11734 - FACILITY SOLUTIONS GROUP, INC 5274961-00 Edit 09/09/2022 10/03/2022 482.10 11450 - FACILITY SUPPLY SYSTEMS, INC 48294 Edit 09/16/2022 10/03/2022 697.98 13111 - GREEN CLEAN 127275 Edit 07/08/2022 10/03/2022 350.00 10767 - MENARDS INC. # 3182 10662 Edit 06/07/2022 10/03/2022 38.94 10767 - MENARDS INC. # 3182 14869 Edit 09/08/2022 10/03/2022 45.37 Invoice Transactions 8 $1,962.23 10508 - I-55 AUTO SALVAGE 493478 Edit 10/07/2021 10/03/2022 109.00 Invoice Transactions 1 $109.00 Invoice Transactions 18 $2,537.48 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 129.90 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 129.90 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 129.90 Invoice Transactions 3 $389.70 12847 - PITNEY BOWES INC.1021346937 Edit 09/05/2022 10/03/2022 17.00 11278 - WAREHOUSE DIRECT 5287402-0 Edit 07/28/2022 10/03/2022 29.13 Invoice Transactions 2 $46.13 12906 - TRUAX PATIENT SERVICES 4637 Edit 09/12/2022 10/03/2022 950.00 Invoice Transactions 1 $950.00 12679 - PLAINFIELD GAS N WASH PLAINFIELD LLC 2023-00000647 Edit 09/13/2022 10/03/2022 285.00 12264 - WEX BANK 83458675 Edit 08/31/2022 10/03/2022 107.75 Invoice Transactions 2 $392.75 10353 - ENTENMANN-ROVIN COMPANY 0165174-IN Edit 04/12/2022 10/03/2022 179.75 10608 - JCM UNIFORMS 786508 Edit 09/09/2022 10/03/2022 196.85 Account 8035 - Maintenance Contracts/Lease Totals Account 8060 - Vehicle Maintenance P1 Account 8060 - Vehicle Maintenance Totals Custodial Supplies PD Window Cleaning Custodial Supplies Custodial Supplies Account 8040 - Custodial Supplies/Building Maintenance Totals Account 8040 - Custodial Supplies/Building Maintenance Kitchen Re-Stock Custodial Supplies Monthly Inspection PD Custodial Supplies Acct. 8000-9090-1112-0669 - Ink Cartridge Office Supplies Account 5005 - Office Supplies/Postage Totals Account 5010 - Replacement Supplies Acct. 1211165 Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage Division 02 - Administration Program Totals Division 51 - Police Patrol Account 4000 - Telephone/Internet Acct. 1211165 E. Cook Gas/Oil/Mileage/Carwash Account 5020 - Gas/Oil/Mileage/Carwash Totals Account 5095 - Uniforms/Clothing Uniforms Replacement Supplies Account 5010 - Replacement Supplies Totals Account 5020 - Gas/Oil/Mileage/Carwash Increased from 22 to 49 Vehicles Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 6 of 19 16 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 10608 - JCM UNIFORMS 787089 Edit 09/09/2022 10/03/2022 40.95 11136 - STREICHER'S I1588701 Edit 09/08/2022 10/03/2022 972.00 Invoice Transactions 4 $1,389.55 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 149.83 Invoice Transactions 1 $149.83 11020 - ROD BAKER FORD SALES, INC 17139 Edit 09/01/2022 10/03/2022 176.36 11020 - ROD BAKER FORD SALES, INC 17331 Edit 09/06/2022 10/03/2022 140.76 11020 - ROD BAKER FORD SALES, INC 17350 Edit 09/07/2022 10/03/2022 (75.00) 11020 - ROD BAKER FORD SALES, INC 17306 Edit 09/06/2022 10/03/2022 442.40 11020 - ROD BAKER FORD SALES, INC 17419 Edit 09/08/2022 10/03/2022 23.76 Invoice Transactions 5 $708.28 Invoice Transactions 18 $4,026.24 10924 - PETTY CASH - PD 8457 Paid by Check # 130344 09/01/2022 09/23/2022 09/23/2022 15.00 10924 - PETTY CASH - PD 8459 Paid by Check # 130344 09/19/2022 09/23/2022 09/23/2022 69.00 12350 - IL HOMICIDE INVESTIGATORS ASSN 2022A152 Edit 09/09/2022 10/03/2022 250.00 10829 - COLIN MULACEK 2023-00000646 Edit 09/06/2022 10/03/2022 30.00 Invoice Transactions 4 $364.00 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 11.86 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 11.86 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 11.86 Invoice Transactions 3 $35.58 12847 - PITNEY BOWES INC.1021346937 Edit 09/05/2022 10/03/2022 17.00 11278 - WAREHOUSE DIRECT 5319271-0 Edit 09/02/2022 10/03/2022 22.24 11278 - WAREHOUSE DIRECT 5324041-0 Edit 09/09/2022 10/03/2022 13.00 Invoice Transactions 3 $52.24 12679 - PLAINFIELD GAS N WASH PLAINFIELD LLC 2023-00000647 Edit 09/13/2022 10/03/2022 225.00 12264 - WEX BANK 83458675 Edit 08/31/2022 10/03/2022 444.59 Marzetta Uniforms Account 5095 - Uniforms/Clothing Totals Account 8060 - Vehicle Maintenance Totals Division 51 - Police Patrol Totals Division 52 - Police Administration M24 M16 M27 M27 M18 Account 8035 - Maintenance Contracts/Lease September 2022 Account 8035 - Maintenance Contracts/Lease Totals Account 8060 - Vehicle Maintenance Account 3000 - Travel/Training Totals Account 4000 - Telephone/Internet Acct. 1211165 Acct. 1211165 Account 3000 - Travel/Training LEAP Game Night - Flood LEAP Conference - Flood Boling ITOA & ILEAS Training Increased from 22 to 49 Vehicles Gas/Oil/Mileage/Carwash Office Supplies Office Supplies Account 5005 - Office Supplies/Postage Totals Account 5020 - Gas/Oil/Mileage/Carwash Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage Acct. 8000-9090-1112-0669 - Ink Cartridge Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 7 of 19 17 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description Invoice Transactions 2 $669.59 11238 - ULINE 150890284 Edit 07/01/2022 10/03/2022 875.09 Invoice Transactions 1 $875.09 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 149.83 Invoice Transactions 1 $149.83 Invoice Transactions 14 $2,146.33 10175 - CARCARE TOWING 22-0825-50385 Edit 08/25/2022 10/03/2022 175.00 Invoice Transactions 1 $175.00 Invoice Transactions 1 $175.00 10924 - PETTY CASH - PD 8456 Paid by Check # 130344 08/29/2022 09/23/2022 09/23/2022 28.88 10924 - PETTY CASH - PD 8461 Paid by Check # 130344 09/21/2022 09/23/2022 09/23/2022 34.50 10924 - PETTY CASH - PD 8463 Paid by Check # 130344 09/21/2022 09/23/2022 09/23/2022 34.50 Invoice Transactions 3 $97.88 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 23.50 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 23.50 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 23.50 Invoice Transactions 3 $70.50 12847 - PITNEY BOWES INC.1021346937 Edit 09/05/2022 10/03/2022 17.00 11278 - WAREHOUSE DIRECT 5318949-0 Edit 09/02/2022 10/03/2022 187.96 Invoice Transactions 2 $204.96 10226 - CLEAN IMAGE CAR WASH 5892 Edit 09/06/2022 10/03/2022 6.00 12679 - PLAINFIELD GAS N WASH PLAINFIELD LLC 2023-00000647 Edit 09/13/2022 10/03/2022 165.00 Invoice Transactions 2 $171.00 Account 5020 - Gas/Oil/Mileage/Carwash Totals Account 5040.002 - Crime Scene/Evidence Tech Supply Account 5012 - Asset Seizure/Forfeiture Expense 22-8357 Account 5012 - Asset Seizure/Forfeiture Expense Totals Division 54 - Seizure/Forfeiture Totals Account 8035 - Maintenance Contracts/Lease Totals Division 52 - Police Administration Totals Division 54 - Seizure/Forfeiture Crime Scene/Evidence Tech Supplies Account 5040.002 - Crime Scene/Evidence Tech Supply Totals Account 8035 - Maintenance Contracts/Lease September 2022 Account 3000 - Travel/Training Totals Account 4000 - Telephone/Internet Acct. 1211165 Acct. 1211165 Division 56 - Police Support Services Account 3000 - Travel/Training Zambrano - P1 Meeting LEAP Conference - Konieczny LEAP Conference - Scapardine Increased from 22 to 49 Vehicles Account 5020 - Gas/Oil/Mileage/Carwash Totals Account 5095 - Uniforms/Clothing Office Supplies Account 5005 - Office Supplies/Postage Totals Account 5020 - Gas/Oil/Mileage/Carwash Gas/Oil/Mileage/Carwash Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage Acct. 8000-9090-1112-0669 - Ink Cartridge Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 8 of 19 18 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 10608 - JCM UNIFORMS 787439 Edit 09/09/2022 10/03/2022 28.00 Invoice Transactions 1 $28.00 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 299.66 Invoice Transactions 1 $299.66 11311 - WILL COUNTY ANIMAL CONTROL G22080009 Edit 09/09/2022 10/03/2022 1,290.00 11311 - WILL COUNTY ANIMAL CONTROL G22090009 Edit 09/09/2022 10/03/2022 430.00 Invoice Transactions 2 $1,720.00 Invoice Transactions 14 $2,592.00 13184 - MIDWEST OFFICE INTERIORS 263476 Edit 06/08/2022 10/03/2022 7,999.28 Invoice Transactions 1 $7,999.28 Invoice Transactions 1 $7,999.28 10924 - PETTY CASH - PD 8460 Paid by Check # 130344 09/19/2022 09/23/2022 09/23/2022 4.58 Invoice Transactions 1 $4.58 Invoice Transactions 1 $4.58 Invoice Transactions 67 $19,480.91 10825 - MOTOROLA SOLUTIONS 6786920220801 Edit 09/01/2022 10/03/2022 10.00 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 511.82 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 511.81 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 511.68 Invoice Transactions 4 $1,545.31 12679 - PLAINFIELD GAS N WASH PLAINFIELD LLC 2023-00000647 Edit 09/13/2022 10/03/2022 15.00 Invoice Transactions 1 $15.00 10238 - COMED 2023-00000628 Edit 09/07/2022 10/03/2022 104.52 10238 - COMED 2023-00000630 Edit 09/16/2022 10/03/2022 148.74 Wells Division 56 - Police Support Services Totals Division 91 - Capital Account 9115 - Office Furniture & Equipment PD Chairs-Board Approved 04/18/2022 Account 8267 - Animal Control July 2022 August 2022 Account 8267 - Animal Control Totals Account 5095 - Uniforms/Clothing Totals Account 8035 - Maintenance Contracts/Lease September 2022 Account 8035 - Maintenance Contracts/Lease Totals Unit 05 - Police Department Totals Unit 07 - PEMA Division 07 - PEMA Program Account 4000 - Telephone/Internet Account 9300 - Contingencies Contingencies Account 9300 - Contingencies Totals Division 93 - Contingencies Totals Account 9115 - Office Furniture & Equipment Totals Division 91 - Capital Totals Division 93 - Contingencies Account 8020 - Building Maintenance Acct. 0675041184 Acct. 0675041184 Account 5020 - Gas/Oil/Mileage/Carwash Increased from 22 to 49 Vehicles Account 5020 - Gas/Oil/Mileage/Carwash Totals September 2022 Acct. 1211165 Acct. 1211165 Acct. 1211165 Account 4000 - Telephone/Internet Totals Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 9 of 19 19 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description Invoice Transactions 2 $253.26 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 149.83 Invoice Transactions 1 $149.83 Invoice Transactions 8 $1,963.40 Invoice Transactions 8 $1,963.40 10610 - RANDY JESSEN 2023-00000631 Edit 09/09/2022 10/03/2022 1,224.71 Invoice Transactions 1 $1,224.71 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 175.45 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 176.36 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 174.89 Invoice Transactions 3 $526.70 10379 - FEDERAL EXPRESS 7-869-38210 Edit 09/01/2022 10/03/2022 21.65 12957 - GARVEY'S OFFICE PRODUCTS PINV2317990 Edit 09/15/2022 10/03/2022 25.45 Invoice Transactions 2 $47.10 12300 - SHAW MEDIA 082210084924 Edit 08/31/2022 10/03/2022 278.08 Invoice Transactions 1 $278.08 Invoice Transactions 7 $2,076.59 10238 - COMED 2023-00000625 Edit 09/16/2022 10/03/2022 233.57 10238 - COMED 2023-00000626 Edit 09/16/2022 10/03/2022 191.10 10238 - COMED 2023-00000627 Edit 09/19/2022 10/03/2022 61.84 10238 - COMED 2023-00000629 Edit 09/21/2022 10/03/2022 972.52 Invoice Transactions 4 $1,459.03 12767 - SYNCB/AMAZON 2023-00000650 Edit 09/10/2022 10/03/2022 85.97 Invoice Transactions 1 $85.97 Account 8020 - Building Maintenance Totals APWA PWX Conference Account 3000 - Travel/Training Totals Account 4000 - Telephone/Internet Acct. 1211165 Unit 07 - PEMA Totals Unit 08 - Street Department Division 02 - Administration Program Account 3000 - Travel/Training Account 8035 - Maintenance Contracts/Lease September 2022 Account 8035 - Maintenance Contracts/Lease Totals Division 07 - PEMA Program Totals Legal Notices Account 8050 - Legal Notices Totals Division 02 - Administration Program Totals Office Supplies Office Supplies Account 5005 - Office Supplies/Postage Totals Account 8050 - Legal Notices Acct. 1211165 Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage Account 5005 - Office Supplies/Postage Totals Account 5040 - Supplies/Hardware Acct. 4293072110 Account 4015 - Electricity/Gas Totals Account 5005 - Office Supplies/Postage Acct. 60457 8781 062738 6 Division 60 - Street Maintenance Program Account 4015 - Electricity/Gas Acct. 1171000026 Acct. 0768154178 Acct. 1101143016 Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 10 of 19 20 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 11162 - TERMINAL SUPPLY CO.70253-00 Edit 08/31/2022 10/03/2022 318.75 Invoice Transactions 1 $318.75 11207 - TRAFFIC CONTROL & PROTECTION INC 112491 Edit 08/31/2022 10/03/2022 353.85 Invoice Transactions 1 $353.85 12005 - BOUGHTON MATERIALS, INC 280541 Edit 08/31/2022 10/03/2022 35.33 Invoice Transactions 1 $35.33 10218 - CINTAS CORPORATION #344 4130827053 Edit 09/08/2022 10/03/2022 111.81 10218 - CINTAS CORPORATION #344 4130170382 Edit 09/01/2022 10/03/2022 111.81 10218 - CINTAS CORPORATION #344 4131525014 Edit 09/15/2022 10/03/2022 111.81 Invoice Transactions 3 $335.43 10820 - MONROE TRUCK EQUIPMENT, INC.80296 Edit 09/09/2022 10/03/2022 1,162.00 10820 - MONROE TRUCK EQUIPMENT, INC.80297 Edit 09/06/2022 10/03/2022 1,162.00 11118 - STANDARD EQUIPMENT CO.P38665 Edit 09/06/2022 10/03/2022 269.70 11740 - TIRE TRACKS 414031 Edit 07/05/2022 10/03/2022 349.38 11740 - TIRE TRACKS 414030 Edit 07/06/2022 10/03/2022 698.76 Invoice Transactions 5 $3,641.84 12041 - AMERON POLE PRODUCTS, LLC 70041811 Edit 08/23/2022 10/03/2022 9,870.00 10441 - GRAYBAR 9328427371 Edit 08/26/2022 10/03/2022 1,950.00 10760 - MEADE ELECTRIC COMPANY 701668 Edit 09/01/2022 10/03/2022 431.62 Invoice Transactions 3 $12,251.62 12671 - CHICAGO MATERIALS CORPORATION 41741 Edit 09/02/2022 10/03/2022 303.28 Invoice Transactions 1 $303.28 10986 - R & R SEPTIC AND SEWER SERVICE 22-3452 Edit 09/12/2022 10/03/2022 5,800.00 Invoice Transactions 1 $5,800.00 10252 - CONTINENTAL WEATHER SERVICE 194636 Edit 09/01/2022 10/03/2022 150.00 10886 - NUISANCE WILDLIFE CONTROL 2022-67 Edit 09/12/2022 10/03/2022 1,500.00 Supplies Account 5040 - Supplies/Hardware Totals Uniforms Uniforms Account 5095 - Uniforms/Clothing Totals Account 8060 - Vehicle Maintenance Aggregate Materials Account 5060 - Aggregate Materials Totals Account 5095 - Uniforms/Clothing Uniforms Account 5055 - Street Sign Maintenance Street Sign Maintenance Account 5055 - Street Sign Maintenance Totals Account 5060 - Aggregate Materials 135th & Van Dyke Account 8130 - Street/Traffic Light Maintenance Totals Account 8131 - Street Maintenance 135h & Rte. 30 Account 8060 - Vehicle Maintenance Totals Account 8130 - Street/Traffic Light Maintenance 5 concrete light poles Street Light Maintenance 1031 1032 Vehicle Maintenance 1089 Vehicle Maintenance Account 8135 - Contractual Services September 2022 119th & Olympic Account 8131 - Street Maintenance Totals Account 8132 - Storm Sewer Improvements Repair storm sewer Account 8132 - Storm Sewer Improvements Totals Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 11 of 19 21 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 10953 - PLAINFIELD SIGNS, INC.18594 Edit 08/29/2022 10/03/2022 250.00 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 258.89 Invoice Transactions 4 $2,158.89 13242 - ALTA CONSTRUCTION EQUIPMENT ILLINOIS LLC SP4/55757 Edit 09/09/2022 10/03/2022 375.32 11625 - BURRIS EQUIPMENT CO.PS3009074-2 Edit 06/29/2022 10/03/2022 792.79 10613 - JIM'S TRUCK INSPECTION & REPAIR 193361 Edit 09/13/2022 10/03/2022 38.00 10613 - JIM'S TRUCK INSPECTION & REPAIR 193363 Edit 09/13/2022 10/03/2022 37.00 10750 - MCCANN INDUSTRIES, INC.P46955 Edit 09/13/2022 10/03/2022 535.30 13222 - MCCULLOUGH IMPLEMENT COMPANY W00172 Edit 09/12/2022 10/03/2022 109.43 13222 - MCCULLOUGH IMPLEMENT COMPANY W00193 Edit 09/12/2022 10/03/2022 61.80 13222 - MCCULLOUGH IMPLEMENT COMPANY P00433 Edit 09/08/2022 10/03/2022 120.83 10820 - MONROE TRUCK EQUIPMENT, INC.337912 Edit 09/12/2022 10/03/2022 123.88 11298 - WEST SIDE TRACTOR SALES K77328 Edit 09/14/2022 10/03/2022 5,053.26 Invoice Transactions 10 $7,247.61 Invoice Transactions 35 $33,991.60 10767 - MENARDS INC. # 3182 14653 Edit 09/02/2022 10/03/2022 48.55 Invoice Transactions 1 $48.55 Invoice Transactions 1 $48.55 Invoice Transactions 43 $36,116.74 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 37.51 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 37.51 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 37.51 Invoice Transactions 3 $112.53 13236 - UNIFIRST FIRST AID & SAFETY H850034 Edit 09/14/2022 10/03/2022 14.50 Invoice Transactions 1 $14.50 PW Truck Logo September 2022 1035 1080 1055 Equipment Maintenance Equipment Maintenance Account 8135 - Contractual Services Totals Account 8160 - Equipment Maintenance Equipment Maintenance Equipment Maintenance Account 5040 - Supplies/Hardware Totals Division 62 - Forestry Program Totals Unit 08 - Street Department Totals Division 60 - Street Maintenance Program Totals Division 62 - Forestry Program Account 5040 - Supplies/Hardware Supplies Equipment Maintenance Equipment Maintenance Radiator leak John Deere 410 Account 8160 - Equipment Maintenance Totals Account 5005 - Office Supplies/Postage Totals Account 8035 - Maintenance Contracts/Lease Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage VH First Aid Unit 09 - Community Development Division 20 - Planning Program Account 4000 - Telephone/Internet Acct. 1211165 Acct. 1211165 Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 12 of 19 22 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 149.83 Invoice Transactions 1 $149.83 12300 - SHAW MEDIA 082210084924 Edit 08/31/2022 10/03/2022 584.32 Invoice Transactions 1 $584.32 Invoice Transactions 6 $861.18 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 12.50 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 12.50 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 12.50 Invoice Transactions 3 $37.50 12957 - GARVEY'S OFFICE PRODUCTS PINV2317990 Edit 09/15/2022 10/03/2022 25.45 12767 - SYNCB/AMAZON 2023-00000650 Edit 09/10/2022 10/03/2022 85.95 Invoice Transactions 2 $111.40 13241 - SHARK SHREDDING, INC.58304 Edit 09/27/2022 10/03/2022 950.00 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 258.89 Invoice Transactions 2 $1,208.89 Invoice Transactions 7 $1,357.79 Invoice Transactions 13 $2,218.97 Invoice Transactions 186 $4,484,034.13 10578 - INTERNAL REVENUE SERVICE 2023-00000638 Paid by Check # 130348 09/30/2022 09/30/2022 09/30/2022 4,951.57 Invoice Transactions 1 $4,951.57 10578 - INTERNAL REVENUE SERVICE 2023-00000638 Paid by Check # 130348 09/30/2022 09/30/2022 09/30/2022 3,062.12 Invoice Transactions 1 $3,062.12 10578 - INTERNAL REVENUE SERVICE 2023-00000638 Paid by Check # 130348 09/30/2022 09/30/2022 09/30/2022 716.15 Invoice Transactions 1 $716.15 10527 - ILL MUNICIPAL RETIREMENT REGULAR 2023-00000636 Paid by Check # 130346 09/30/2022 09/30/2022 09/30/2022 21,329.65 September 2022 Account 8035 - Maintenance Contracts/Lease Totals Division 21 - Building Program Account 4000 - Telephone/Internet Acct. 1211165 Acct. 1211165 Acct. 1211165 Account 8050 - Legal Notices Legal Notices Account 8050 - Legal Notices Totals Division 20 - Planning Program Totals Account 8135 - Contractual Services Totals Division 21 - Building Program Totals Unit 09 - Community Development Totals Account 5005 - Office Supplies/Postage Totals Account 8135 - Contractual Services VH Document Destruction September 2022 Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage Office Supplies Acct. 60457 8781 062738 6 Account 0210.223 - Medicare W/H Payable FICA - FICA* Account 0210.223 - Medicare W/H Payable Totals Account 0210.237 - IMRF Payable 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* IMRF - Illinois Municipal Retirement * Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 13 of 19 23 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description Invoice Transactions 1 $21,329.65 10315 - DIVERSIFIED INVESTMENT ADVISORS 2023-00000635 Paid by Check # 130345 09/30/2022 09/30/2022 09/30/2022 1,119.26 10774 - METLIFE 2023-00000639 Paid by Check # 130349 09/30/2022 09/30/2022 09/30/2022 241.71 11758 - VANTAGEPOINT TRANSFER AGENTS- 306593 2023-00000643 Paid by Check # 130353 09/30/2022 09/30/2022 09/30/2022 444.17 Invoice Transactions 3 $1,805.14 11244 - UNITED WAY OF WILL COUNTY 2023-00000642 Paid by Check # 130352 09/30/2022 09/30/2022 09/30/2022 1.00 Invoice Transactions 1 $1.00 11124 - STATE DISBURSEMENT UNIT 2023-00000641 Paid by Check # 130351 09/30/2022 09/30/2022 09/30/2022 336.46 Invoice Transactions 1 $336.46 11266 - VILLAGE OF PLAINFIELD 2023-00000644 Paid by Check # 130354 09/30/2022 09/30/2022 09/30/2022 234.31 Invoice Transactions 1 $234.31 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 52.64 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 52.91 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 52.47 Invoice Transactions 3 $158.02 12957 - GARVEY'S OFFICE PRODUCTS PINV2317426 Edit 09/14/2022 10/03/2022 66.75 12957 - GARVEY'S OFFICE PRODUCTS PINV2317990 Edit 09/15/2022 10/03/2022 25.45 12767 - SYNCB/AMAZON 2023-00000650 Edit 09/10/2022 10/03/2022 117.14 Invoice Transactions 3 $209.34 10767 - MENARDS INC. # 3182 13864 Edit 08/15/2022 10/03/2022 (54.99) Invoice Transactions 1 ($54.99) Invoice Transactions 7 $312.37 UNITED WAY - United Way of Will County Account 0210.243 - United Way Donations Totals Account 0210.246 - Child Support/Maintenance Assignment CHILD SUPPORT - Child Support Wage Assignment* 457-METLIFE-PCT - Deferred Comp Metlife 457-ICMA-FLAT - Deferred Comp ICMA*Account 0210.241 - Deferred Comp. Plan Totals Account 0210.243 - United Way Donations Account 0210.237 - IMRF Payable Totals Account 0210.241 - Deferred Comp. Plan 457-IPPFA-PCT - Deferred Comp IPPFA* Unit 10 - Water Department Division 02 - Administration Program Account 4000 - Telephone/Internet Acct. 1211165 Acct. 1211165 Account 0210.246 - Child Support/Maintenance Assignment Totals Account 0210.249 - Flex 125-FSA FSA MED PT - Discovery Benefits Medical* Account 0210.249 - Flex 125-FSA Totals Equipment Maintenance Account 8160 - Equipment Maintenance Totals Division 02 - Administration Program Totals Office Supplies Acct. 60457 8781 062738 6 Account 5005 - Office Supplies/Postage Totals Account 8160 - Equipment Maintenance Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage Office Supplies Division 30 - Water Distribution Program Account 4000 - Telephone/Internet Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 14 of 19 24 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 126.33 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 126.98 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 125.92 Invoice Transactions 3 $379.23 10437 - GRAINGER 9445456735 Edit 09/14/2022 10/03/2022 399.71 10767 - MENARDS INC. # 3182 14177 Edit 08/22/2022 10/03/2022 20.48 11240 - UNDERGROUND PIPE & VALVE CO 056963 Edit 09/12/2022 10/03/2022 498.00 11240 - UNDERGROUND PIPE & VALVE CO 056860 Edit 09/06/2022 10/03/2022 210.00 11240 - UNDERGROUND PIPE & VALVE CO 056904 Edit 09/08/2022 10/03/2022 1,018.00 Invoice Transactions 5 $2,146.19 10794 - ERIC MILLER 2023-00000633 Edit 09/09/2022 10/03/2022 112.00 Invoice Transactions 1 $112.00 11118 - STANDARD EQUIPMENT CO.P38665 Edit 09/06/2022 10/03/2022 269.71 Invoice Transactions 1 $269.71 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 258.89 Invoice Transactions 1 $258.89 10063 - AMERICAN WATER 4000243027 Edit 09/01/2022 10/03/2022 1,103,792.18 10063 - AMERICAN WATER 4000243026 Edit 09/01/2022 10/03/2022 41,802.83 Invoice Transactions 2 $1,145,595.01 13140 - MICROBAC LABORATORIES INC.L22004797 Edit 09/08/2022 10/03/2022 583.00 13140 - MICROBAC LABORATORIES INC.L22005069 Edit 09/16/2022 10/03/2022 583.00 Invoice Transactions 2 $1,166.00 Invoice Transactions 15 $1,149,927.03 Invoice Transactions 22 $1,150,239.40 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 91.24 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 91.70 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 90.94 Replacement Supplies Replacement Supplies Replacement Supplies Account 5010 - Replacement Supplies Totals Account 4000 - Telephone/Internet Totals Account 5010 - Replacement Supplies Replacement Supplies Replacement Supplies Acct. 1211165 Acct. 1211165 Acct. 1211165 Account 8135 - Contractual Services Totals Account 8135.003 - Lake Michigan Water Purchase August 2022 August 2022 Vehicle Maintenance Account 8060 - Vehicle Maintenance Totals Account 8135 - Contractual Services September 2022 Account 5095 - Uniforms/Clothing Boot Reimbursement Account 5095 - Uniforms/Clothing Totals Account 8060 - Vehicle Maintenance Unit 11 - Sewer Department Division 02 - Administration Program Account 4000 - Telephone/Internet Acct. 1211165 Acct. 1211165 Account 8200 - EPA Analytical Totals Division 30 - Water Distribution Program Totals Unit 10 - Water Department Totals Account 8135.003 - Lake Michigan Water Purchase Totals Account 8200 - EPA Analytical EPA Analytical EPA Analytical Acct. 1211165 Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 15 of 19 25 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description Invoice Transactions 3 $273.88 12957 - GARVEY'S OFFICE PRODUCTS PINV2317990 Edit 09/15/2022 10/03/2022 25.45 12767 - SYNCB/AMAZON 2023-00000650 Edit 09/10/2022 10/03/2022 117.14 Invoice Transactions 2 $142.59 12090 - PHYSICIANS IMMEDIATE CARE 4282972 Edit 09/06/2022 10/03/2022 378.00 Invoice Transactions 1 $378.00 10131 - BAXTER & WOODMAN 0237434 Edit 08/22/2022 10/03/2022 1,908.75 Invoice Transactions 1 $1,908.75 Invoice Transactions 7 $2,703.22 13154 - PEERLESS NETWORK, INC.539888 Edit 07/15/2022 10/03/2022 245.64 13154 - PEERLESS NETWORK, INC.548294 Edit 08/15/2022 10/03/2022 246.90 13154 - PEERLESS NETWORK, INC.556603 Edit 09/15/2022 10/03/2022 244.85 Invoice Transactions 3 $737.39 10238 - COMED 2023-00000624 Edit 09/16/2022 10/03/2022 73.13 Invoice Transactions 1 $73.13 12763 - BLAIN'S FARM & FLEET 4622 Edit 09/01/2022 10/03/2022 495.49 10437 - GRAINGER 9428322664 Edit 08/30/2022 10/03/2022 984.09 10437 - GRAINGER 9428923032 Edit 08/30/2022 10/03/2022 207.26 Invoice Transactions 3 $1,686.84 10961 - POLYDYNE INC 1671040 Edit 08/30/2022 10/03/2022 3,074.04 Invoice Transactions 1 $3,074.04 10386 - FIRST ENVIRONMENTAL LABORATORIES, INC. 170751 Edit 08/30/2022 10/03/2022 117.00 10386 - FIRST ENVIRONMENTAL LABORATORIES, INC. 170891 Edit 09/06/2022 10/03/2022 78.00 Invoice Transactions 2 $195.00 13240 - KC STAGER 2023-00000632 Edit 09/06/2022 10/03/2022 150.00 Account 8135 - Contractual Services Totals Account 8225 - Engineering Fees 2022 Alum Procurement Account 8225 - Engineering Fees Totals Acct. 60457 8781 062738 6 Account 5005 - Office Supplies/Postage Totals Account 8135 - Contractual Services Contractual Services Account 4000 - Telephone/Internet Totals Account 5005 - Office Supplies/Postage Office Supplies Acct. 0195025060 Account 4015 - Electricity/Gas Totals Account 5040 - Supplies/Hardware Supplies Acct. 1211165 Acct. 1211165 Account 4000 - Telephone/Internet Totals Account 4015 - Electricity/Gas Division 02 - Administration Program Totals Division 40 - Sewer Treatment Program Account 4000 - Telephone/Internet Acct. 1211165 Industrials Account 5085 - Industrial Flow Monitor Totals Account 5095 - Uniforms/Clothing Boot Reimbursement Clarifloc Account 5070 - Chemicals Totals Account 5085 - Industrial Flow Monitor Industrials Supplies Supplies Account 5040 - Supplies/Hardware Totals Account 5070 - Chemicals Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 16 of 19 26 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description Invoice Transactions 1 $150.00 11118 - STANDARD EQUIPMENT CO.P38665 Edit 09/06/2022 10/03/2022 269.79 Invoice Transactions 1 $269.79 10386 - FIRST ENVIRONMENTAL LABORATORIES, INC. 170608 Edit 08/25/2022 10/03/2022 135.00 10386 - FIRST ENVIRONMENTAL LABORATORIES, INC. 170950 Edit 09/08/2022 10/03/2022 45.00 12910 - XEROX FINANCIAL SERVICES 3469271 Edit 09/08/2022 10/03/2022 258.89 Invoice Transactions 3 $438.89 11253 - USABLUEBOOK 086502 Edit 08/22/2022 10/03/2022 706.73 Invoice Transactions 1 $706.73 Invoice Transactions 16 $7,331.81 Invoice Transactions 23 $10,035.03 12389 - UMB BANK NA 2023-00000652 Edit 09/02/2022 10/03/2022 211,375.00 Invoice Transactions 1 $211,375.00 Invoice Transactions 1 $211,375.00 Invoice Transactions 1 $211,375.00 Invoice Transactions 56 $1,404,085.83 10904 - PT FERRO CONSTRUCTION CO.2023-00000621 Paid by Check # 130340 09/01/2022 09/22/2022 09/22/2022 1,201,606.09 Invoice Transactions 1 $1,201,606.09 Invoice Transactions 1 $1,201,606.09 Invoice Transactions 1 $1,201,606.09 Invoice Transactions 1 $1,201,606.09 12415 - AMERICAN TRAFFIC SOLUTIONS INV0039966 Edit 08/31/2022 10/03/2022 9,190.00 Invoice Transactions 1 $9,190.00 Account 8135 - Contractual Services Logoplaste Chloride September 2022 Account 8135 - Contractual Services Totals Account 5095 - Uniforms/Clothing Totals Account 8060 - Vehicle Maintenance Vehicle Maintenance Account 8060 - Vehicle Maintenance Totals PL15 Account 9200.033 - 2015 Refunding-2008 Bond (Interest) Totals Division 92 - Bonds Totals Unit 11 - Sewer Department Totals Unit 12 - Utility Expansion Division 92 - Bonds Account 9200.033 - 2015 Refunding-2008 Bond (Interest) Account 8185 - System Maintenance System Maintenance Account 8185 - System Maintenance Totals Division 40 - Sewer Treatment Program Totals Division 91 - Capital Totals Unit 00 - Non-Departmental Totals Fund 04 - Motor Fuel Tax Totals Unit 00 - Non-Departmental Division 91 - Capital Account 9150 - Street Improvements 2022 MFT Street Imp. Pay Estimate #2 App. 04/18/22 Account 9150 - Street Improvements Totals Unit 12 - Utility Expansion Totals Fund 02 - Water and Sewer Fund Totals Fund 04 - Motor Fuel Tax Account 8135 - Contractual Services Totals Fund 11 - Capital Improvement Fund Unit 00 - Non-Departmental Division 00 - Non-Divisional Account 8135 - Contractual Services August 2022 Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 17 of 19 27 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description Invoice Transactions 1 $9,190.00 12712 - HEARTLAND BUSINESS SYSTEMS, LLC 501426-HA Edit 02/24/2022 10/03/2022 2,747.00 13184 - MIDWEST OFFICE INTERIORS 263476 Edit 06/08/2022 10/03/2022 13,627.72 Invoice Transactions 2 $16,374.72 13015 - ROD BAKER FORD-NEW VEHICLES 2023-00000620 Paid by Check # 130341 09/19/2022 09/22/2022 09/22/2022 46,069.00 10750 - MCCANN INDUSTRIES, INC.E01062 Edit 08/01/2022 10/03/2022 4,900.00 Invoice Transactions 2 $50,969.00 11696 - SEECO CONSULTANTS, INC 18984 Edit 08/31/2022 10/03/2022 3,338.00 Invoice Transactions 1 $3,338.00 12542 - SITEONE LANDSCAPE SUPPLY, LLC 123115255-001 Edit 09/06/2022 10/03/2022 508.01 Invoice Transactions 1 $508.01 Invoice Transactions 6 $71,189.73 Invoice Transactions 7 $80,379.73 Invoice Transactions 7 $80,379.73 12792 - NICK BOWRON 2023-00000622 Paid by Check # 1724 09/21/2022 09/23/2022 09/23/2022 150.00 Invoice Transactions 1 $150.00 Invoice Transactions 1 $150.00 Invoice Transactions 1 $150.00 Invoice Transactions 1 $150.00 Account 9105 - Building Improvements SCALE Server Switch PD Chairs Board Approved 04/18/2022 Account 9105 - Building Improvements Totals Division 00 - Non-Divisional Totals Division 91 - Capital Beautification Improvements Account 9180.001 - Beautification Improvements Totals Division 91 - Capital Totals Account 9165 - Roadway Improvements 2022 MFT Street Program Board App. 04/15/22 Account 9165 - Roadway Improvements Totals Account 9180.001 - Beautification Improvements Account 9120.008 - Machinery and Equipment-PW/Community Development F250 4x4 aprvd @ 7/19/21 BM/multiple veh apprvd @ this BM Grapple Bucket for New Skid Steer Account 9120.008 - Machinery and Equipment-PW/Community Development Totals Division 00 - Non-Divisional Totals Unit 00 - Non-Departmental Totals Fund 14 - D.A.R.E. Fund Totals Unit 00 - Non-Departmental Division 00 - Non-Divisional Account 8245 - D.A.R.E. Program DARE Fundraiser 10/22/2022 Account 8245 - D.A.R.E. Program Totals Unit 00 - Non-Departmental Totals Fund 11 - Capital Improvement Fund Totals Fund 14 - D.A.R.E. Fund Fund 17 - Tax Increment Financing-Downtown Unit 00 - Non-Departmental Division 91 - Capital Account 8135 - Contractual Services Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 18 of 19 28 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice AmountInvoice Description 12542 - SITEONE LANDSCAPE SUPPLY, LLC 122733865-001 Edit 08/24/2022 10/03/2022 546.14 Invoice Transactions 1 $546.14 Invoice Transactions 1 $546.14 Invoice Transactions 1 $546.14 Invoice Transactions 1 $546.14 11929 - ILLINOIS OFFICE OF THE ATTORNEY GENERAL 2023-00000655 Edit 09/29/2022 10/03/2022 60.00 11928 - ILLINOIS STATE POLICE 2023-00000654 Edit 09/29/2022 10/03/2022 60.00 11217 - TREASURER OF THE STATE OF ILLINOIS 2023-00000653 Edit 09/29/2022 10/03/2022 60.00 Invoice Transactions 3 $180.00 Invoice Transactions 3 $180.00 Invoice Transactions 3 $180.00 Invoice Transactions 3 $180.00 Invoice Transactions 255 $7,170,981.92 Fund 17 - Tax Increment Financing-Downtown Totals Fund 26 - Sex Offender's Registration Fund Unit 00 - Non-Departmental Division 00 - Non-Divisional Account 8135 - Contractual Services Totals Division 91 - Capital Totals Unit 00 - Non-Departmental Totals Downtown Streetscape Grand 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 Run by Kristin Partyka on 09/29/2022 01:08:22 PM Page 19 of 19 29 30 September 28, 2022 Mr. Jonathan Proulx, AICP Director of Planning Village of Plainfield 24401 West Lockport Street Plainfield, IL 60544 Subject: Village of Plainfield - Springbank Unit 3 - Letter of Credit Reduction (LOC) Request LOC #SEIFSU0548310 Dear Mr. Proulx: Baxter & Woodman completed a review of North Branch Land, LLC’s request to reduce the letter of credit amounts on the above referenced project. Below is a breakdown of the current project status and our recommendations: PHASE II IMPROVEMENTS – PAVEMENT IMPROVEMENTS Original LOC amount posted $ 2,753,453.10 Current LOC amount remaining $ 84,049.20 Recommended LOC amount to remain $ 84,049.20 Recommended LOC amount to remain + 25% Retainage $ 105,061.50 PHASE II IMPROVEMENTS – STREET LIGHTING & SIGNAGE IMPROVEMENTS Original LOC amount posted $ 258,920.00 Current LOC amount remaining $ 42,320.00 Recommended LOC amount to remain $ 0.00 PHASE III IMPROVEMENTS – PAVEMENT IMPROVEMENTS Original LOC amount posted $ 388,644.75 Current LOC amount remaining $ 388,644.75 Recommended LOC amount to remain $ 388,644.75 Recommended LOC amount to remain + 25% Retainage $ 485,805.94 31 PHASE III IMPROVEMENTS – SIDEWALK / BIKE PATH IMPROVEMENTS Original LOC amount posted $ 875,982.50 Current LOC amount remaining $ 186,890.00 Recommended LOC amount to remain $ 132,483.50 Recommended LOC amount to remain + 25% Retainage $ 165,604.38 PHASE III IMPROVEMENTS – LANDSCAPING IMPROVEMENTS Original LOC amount posted $ 61,750.00 Current LOC amount remaining $ 11,250.00 Recommended LOC amount to remain $ 11,250.00 Recommended LOC amount to remain + 25% Retainage $ 14,062.50 Total recommended LOC amount to remain $ 770,534.32 If you have any questions or need additional information, please contact us. Very truly yours, BAXTER & WOODMAN, INC. CONSULTING ENGINEERS Matt Abbeduto, P.E. Construction Services Department Manager C: Jake Melrose, AICP, Village of Plainfield Economic Development Manager Scott Threewitt, P.E., Village of Plainfield Director of Public Works Steve Amann, P.E., C.F.M., Baxter & Woodman, Inc. Dean Edmeier, North Branch Land, LLC Kim Morgart, P.E., Cemcon 32 CEMCON, Ltd.LETTER OF CREDIT REDUCTION REQUESTPROJECT: SPRINGBANK - UNIT 3JOB NO.: 244.220DATE: SEPTEMBER 29, 2022LATEST PLAN REVISION DATE: OCTOBER 27, 2006PLANNEDUNIT TOTAL COMPLETED COMPLETEDNO.ITEMQUANTITYUNIT PRICE ESTIMATE QUANTITY AMOUNTTotal PHASE I IMPROVEMENTSCOMPLETEPHASE II - IMPROVEMENTSI.PAVEMENT IMPROVEMENTS1. Fine Grading 75,285 S.Y.1.10$ 82,813.50$ 75,285 $ 82,813.50 2. Agg. Subbase Cse. Ty. B (CA-6) 4" 14,158 S.Y.5.00 70,790.00 14,158 70,790.00 3. Agg. Base Cse. Ty. B (CA-6) 10" 44,687 S.Y.11.00 491,557.00 44,687 491,557.00 4. Agg. Base Cse. Ty. B (CA-6) 5", Under Curb & Extending 24" Beyond B/C 16,344 S.Y. 5.50 89,892.00 16,344 89,892.00 5. Bituminous Base Course 6"4,478 TONS60.00 268,680.00 4,478 268,680.00 6. Bit. Binder Cse., 2 1/2" Superpave, IL-19, N50 8,459 TONS60.00 507,540.00 7,121 427,260.00 7. Bit Material Prime Coat @ .3 Gal./SY 17,656 GAL.1.35 23,835.60 14,864 20,066.40 8. PCC Curb & Gutter, Roll Curb 30,274 L.F.15.00 454,110.00 30,274 454,110.00 9. PCC Curb & Gutter Ty. B-6.12 5,005 L.F.15.00 75,075.00 5,005 75,075.00 10. PCC Curb & Gutter Ty. B-6.12, Rev. Pitch & Gutter 6,055 L.F.15.00 90,825.00 6,055 90,825.00 11. Backfill Curb 41,334 L.F.2.50 103,335.00 41,334 103,335.00 12. Undercut 15,000 C.Y.5.50 82,500.00 15,000 82,500.00 13. P.G.E. 15,000 C.Y.27.50 412,500.00 15,000 412,500.00 Sub-Total Pavement Improvements2,753,453.10$ 2,669,403.90$ II. STREET LIGHTING, STRIPING & SIGNAGE IMPROVEMENTS1.150 Watt H.P.S. Luminaire, Complete w/ Wiring Runs, Std. 30' Mounting Height 70 EA. 3,200.00$ 224,000.00$ 70 $ 224,000.00 2.Double 150 Watt H.P.S. Luminaire, Complete w/ Wiring Runs, Std. 30' Mounting Height 7 EA. 4,500.00 31,500.00 7 $ 31,500.00 3.Street Sign Mounted on Street Light 19 EA.180.00 3,420.00 19 $ 3,420.00 Sub-Total Street Lighting & Signage Improvements258,920.00$ 258,920.00$ Total Phase II Improvements3,012,373.10$ 2,928,323.90$ H:\645028\ENGINEER\2022-09-29 Revised LOCR Unit 3 Complete.xlsPAGE 133 CEMCON, Ltd.LETTER OF CREDIT REDUCTION REQUESTPROJECT: SPRINGBANK - UNIT 3JOB NO.: 244.220DATE: SEPTEMBER 29, 2022LATEST PLAN REVISION DATE: OCTOBER 27, 2006PLANNEDUNIT TOTAL COMPLETED COMPLETEDNO.ITEMQUANTITYUNIT PRICE ESTIMATE QUANTITY AMOUNTPHASE III - IMPROVEMENTSI.PAVEMENT IMPROVEMENTS1. Bit Material Tack Coat @ .1 Gal./SY 5,885 GAL.1.35$ 7,944.75$ - -$ 2. Bit. Surface Cse., 1 1/2" Superpave, Mix "C", N50 5,076 TONS75.00 380,700.00 - - Sub-Total Pavement Improvements388,644.75$ -$ II. SIDEWALK / BIKE PATH IMPROVEMENTS1. PCC Sidewalk 5" Thick w/4" CA-6 Subbase 153,347 S.F.4.50$ 690,061.50$ 127,072 $ 571,824.00 2. Agg. Base Cse. Ty. B (CA-6) 8" 9,746 S.Y.10.00 97,460.00 9,000 90,000.00 3. Bit Material Prime Coat @ .3 Gal./SY 2,924 GAL.1.50 4,386.00 2,700 4,050.00 4. Bit. Surface Cse., 2" Mix C, Cl. I 1,121 TONS75.00 84,075.00 1,035 77,625.00 Sub-Total Sidewalk/Bike Path Improvements875,982.50$ 743,499.00$ III. LANDSCAPING IMPROVEMENTS1. Parkway Trees 247 EA.250.00$ 61,750.00$ 202 50,500.00$ Sub-Total Landscaping Improvements61,750.00$ 50,500.00$ Total Phase III Improvements1,326,377.25$ 793,999.00$ H:\645028\ENGINEER\2022-09-29 Revised LOCR Unit 3 Complete.xlsPAGE 234 CEMCON, Ltd.LETTER OF CREDIT REDUCTION REQUESTPROJECT: SPRINGBANK - UNIT 3JOB NO.: 244.220DATE: SEPTEMBER 29, 2022LATEST PLAN REVISION DATE: OCTOBER 27, 2006PLANNEDUNIT TOTAL COMPLETED COMPLETEDNO.ITEMQUANTITYUNIT PRICE ESTIMATE QUANTITY AMOUNT* Pavement quantities do not include improvements for Makepeace Way. SUMMARYPHASE I - IMPROVEMENTSCOMPLETEPHASE II - IMPROVEMENTS3,012,373.10$ 2,928,323.90$ PHASE III - IMPROVEMENTS1,326,377.25$ 793,999.00$ TOTAL ALL PHASES - IMPROVEMENTS4,338,750.35$ 3,722,322.90$ ORIGINAL BOND AMOUNT (MASS EARTHWORK): 2,862,421.43$ COST OF COMPLETED IMPROVEMENTS: 3,722,322.90$ COST OF REMAINING IMPROVEMENTS: 616,427.45$ 25% RETAINAGE FOR REMAINING IMPROVEMENTS: 154,106.87$ NEW BOND AMOUNT: 770,534.32$ (REMAINING IMPROVEMENTS + RETAINAGE)H:\645028\ENGINEER\2022-09-29 Revised LOCR Unit 3 Complete.xlsPAGE 335 MEMORANDUM To: Scott Threewitt – Director of Public Works From: Randall Jessen – Superintendent of Public Improvements Date: September 28, 2022 Re: Final Payment – Lockport Streetscape refresh project – Copenhaver Construction Background Findings Staff is requesting that the final pay request to Copenhaver Construction as certified by Baxter and Woodman for the Lockport Streetscape be approved and close out the project. The final payout is $55,049.97. The total for all the work completed is $652,338.42 which is about 11% more than the award amount of $588,094.50. The bulk of the additional work is attributed to tinted sidewalk remove and replace. Policy Considerations According to Section 2-76 (d) of the Village Code of Ordinances, the Village Administrator shall make a recommendation to the President and Board of Trustees on expenditures over the $10,000 statutory limit. Financial Considerations This pay request is consistent with other final payouts where various quantities of items have exceeded the engineers estimates. This project is funded through the TIF fund. Recommendation It is Staff’s recommendation that the Village Board approve the final payment of $55,049.97 to Copenhaver Construction for the Lockport Streetscape refresh project. 36 I t BAXT E OODMA}I Consulting Engineers March 21,2022 Mr. Randy Jessen Superintendent of Public Improvements Village of Plainfield 14400 Coil Plus Drive Plainfield ,lL 60544 RECOMMENDATION FOR FINAL PAYMENT Subject: Village Dear Mr. Jessen: of PlainJield - Downtown Streetscape Street) This is to certify that Copenhaver Construction, Inc. is entitled to a final payment in the amount of 049.91 completed in connection with the subject contract as shown by the attached Estimate No. 4. An electronic copy of the Contractor's Invoice (No. 4), "Final Waivers", and "Contractor's Affidavit", Maintenance Bond, and Certified Payroll Records are attached and appear to be satisfactory. Therefore, the above payment to the Contractor is recommended. The following is our opinion of the arnount now due and payable to Copenhaver Construction, Inc. in accordance with the tenns of the Construction Contract Documents for the Project: Awarded Contract Value: $ 588,094.50 Final Value of Work (Lll% completed thru l2l8l2l): $ 652,338.42 Less Retained (0%): $ (0.00) Sub-Total: $ 652,338.42 $ss, Previous Payments (Pay Estimates #1 - #3): Amount due for Payment #4 & Final: If you have any questions regarding the above, please contact me. Sincerely, Baxter & Woodman, Inc. Consulting Engineers #r,' ,:t'L/i Matt Abbeduto, P.E. Construction Services Department Manager l,'l -oct-ql- Hzf q_ 1-?L $(59 C: Copenhaver Construction, Inc. Final P 55,049.97 I:\Crystal Lake\PFLDV\180722-201B Lockport Street\60-Construction\Pay Estimates\Pay Estimates\Pay Estimate 4\Payment Estimate No.4 and FINAL.doc 8840 West 192nd Street, Mokena, lL 60448 . 815.459.1260 . baxterwoodman.com 37 BAXTER IJUOODMAN Engineer's Payment Estimate From June 1,2021 Start Date Rottet 2020 1202 1 Downtown Streetscape Ref resh County: Will Local Agency: Village of Plainfield To December 7 202',1 End Date Estimate No.: 4 Payable To: Name: Copenhaver Construction, lnc. Address: 75 Kopoie Drive. Gilberts. lL 60136 Item #Item Description Unit Unit Price Awarded QTY To Date Value To Date QTY This Estimate Value This EstimateQIYValues 1 TREE REMOVAL (6 TO 15 UNITS DIAMETER)UNIT s2s.00 165 s4,12s.00 164.00 $4,1oo.oo So oo 2 TREE REMOVAL (OVER 15 UNITS DIAMETER)UNIT s4s.00 18 s810.00 0.00 So.oo So.oo 3 RESET TREE GRATE EACH s700.00 37 s25,900.00 0.00 So.oo 50.00 4 TREE GRATE FRAME EACH s500.00 18 S9,ooo.oo 18.00 S9,ooo.oo So.oo 5 TREE ELECTRICAL MAINTENANCE DOLLAR S1.oo 10000 Slo,ooo.oo 10,000.00 s10,000.00 10,000,00 s10,0o0.00 5 TREE IRREGATION MAINTENANCE DOLLAR s1.00 10000 s10,000.00 10,000.00 s10.000,00 10,000.00 s10,00o.00 7 TREE, PURCHASE FROM NURSERY EACH s2s0.00 20 Ss,ooo.oo 23.00 ss,7s0.00 5o.oo 8 TREE INSTALL,ATION EACH STso.oo 20 s1s,000.00 23.00 s17,250.00 So.oo 9 INLET FILTERS EACH s40.00 13 ss20.00 3.00 s120.00 So.oo 10 SIDEWALK REMOVAL SQ FT S2.so 11231 s28,077.50 16,562.00 s41,405.00 So.oo 11 DRIVEWAY PAVEMENT REMOVAL 5Q YD S15.oo 62 s930.00 1 55.00 s2,325.00 So.oo 72 PAVEMENT REMOVAL SQ YD s15.00 S1,168,00 199.00 s3,184.00 So.oo 13 GRANITE PAVER REMOVAL EACH s130.00 51 s6,630.00 0.00 So.oo So.oo L4 AGGREAGATE BASE COURSE, TYPE B, 5"SQYD s11.00 59 s649.00 0.00 5o.oo So.oo 15 PORTLAND CEMENT CON coLoRED STOEWALK 5 tNCH (SPECtAt)SQ FT s10.00 979L 597,910.00 1 1,571.00 s115,710.00 So.oo 16 PORTLAND CEMENT CONCRETE SIOEWALK 5 INCH (SPECIAL}SQ FT S8.oo 7440 S1 1,s2o.oo 4,499.00 S3s,992.00 So.oo 77 PORTLAND CEMENT CONCRETE DRIVEWAY PAVEMENT 6 INCH 5Q YD S6s.oo 62 54,030.00 0.00 So.oo So.oo 18 PORTLAND CEMENT CONCRETE COLORED PAVEMENI 5 INCH (SPECTAL)SQ YD S9s.oo 66 s6,270.00 52.00 54,94o.oo 79 PORTLAND CEMENT CONCRETE COLORED PAVEMENT 8 INCH (sPECrAr)5Q YD s109.00 27 s2,943.00 302.00 s32,918.00 5o.oo 20 COMBINATION CONCRETE CURB AND GUTTER REMOVAL AND REPLACEMENT FOOT 531.oo L28 S3,968.00 157.00 s4,857.00 5o.oo 2r CONCRETE COLOREO CURB TYPE B REMOVAL AND REPLACEMENT FOOT S3s.oo L94 55,790.00 307.00 s10,74s.00 So.oo 22 BRICK PAVER REMOVAL SQ FT 53.00 s20 51,560.00 0.00 50.00 So.oo 23 RESET BRICK PAVERS SQ FT Se.oo 5636 5s0,724.oo 5,631.00 ss0,679.00 So.oo 24 RESET EXISTING HANDHOLE EACH S3,9os.oo 13 ss0,76s.00 13.00 Sso,TGs.oo So.oo RESET UTILIIY VALVE EACH 5600.00 5 S3,ooo.oo 1s.00 s9,000.00 So.oo 26 RESET BUFFALO BOX EACH ss00.00 72 s6,000.00 17.00 s8,s00.00 So.oo 27 SIGN BASE INSTALLATION EACH S1,ooo.oo 5 ss,000.00 0.00 So.oo So.oo 28 REMOVE ANO REINSTALL EXISTING POWER CABINET EACH Ss,384.so 6 s32,307.00 6.00 s32,307.00 So.oo 29 RECONSTRUCT TRENCH DRAINS FOOT S148.oo L12 S16,s76.00 186.00 s27,528.00 5o.oo 30 PIPE (SPECIAL)FOOT S8o.oo 20 S1,600.oo 22.OO S1,750.oo So.oo 31 INLET (SPECIAL}EACH s1,500.00 1 s1,600.00 1.00 s1,600.00 32 DRAINAGE AND UTILITY STRUCTURES TO BE ADJUSTED EACH s600.00 4 52,4oo.oo 8.00 s4,800.00 s0.00 33 CLASS O PATCHES (SPEC|AT) 5"5Q YD S6s.oo 139 s9,03s.00 136.40 s8.866.OO So.oo 34 HOT.MIX ASPHALT PATTERN AND COLORING SQ YD 513s.00 139 518,76s.00 0.00 So.oo So.oo 35 RMOPLASTIC PAVEMENT MARKING LINE 5"FOOT 57.00 306 52,L42.00 0.00 So.oo s0.00 36A LIGHT POLE FOUNDATION REPAIR EACH $3,377.00 5 s15,88s.00 5.00 s20,262.00 5o.oo 368 LIGHT POLE FOUNDATION REPAIR, OFFSET EACH 53,795.00 1 s3,79s.00 1.00 53,79s.00 So.oo MAINTENANCE OF EXISTING LIGHTING SYSTEM COMPLETE L SUM s13,200.00 1 s13,200.00 1.00 s13.200.00 So.oo 38 TRAFFIC CONTROL AND PROTECTION L SUM ss8,000.00 1 5s8,000.00 1.00 5s8,000.00 So.oo 39 CHAN6EABTE MESSAGE SIGN CAL DA 540.00 t4 ss60.00 30.00 S1,2oo.oo r.,200.00 s1,200.00 52.00 s1,040.00 5o.oo40INFORMATION SIGNING 5Q FT s20.00 52 S1,o4o.oo t 38 I Authorized: Authorized ' Denotes revised awarded quantity based on Deducts Matt Abbeduto, P.E. Project Manager Village of Plainfield 4t TEMPORARY ACCESS (COMMERCIAL ENTRANCE)EACH 5200.00 2 s400.00 0.00 So.oo So.oo 42 PRECONSTRUCTION VIDEO RECORDING L SUM S1,5oo.oo 1 s1,s00.00 1.00 s1,s00.00 So.oo 43 coNTTNGENCY ATLOWANCE (TNLCUDE 51.00 AS UNrT PRTCE)DOLLAR s1.00 40000 s40,000.00 0.00 So.oo 5o.oo Totals ss88,094.50 S603,1o8.oo S21,zoo.oo Miscellaneous Extras and Credits To Dale This Estimate 45 SIDEWALK DAMAGE BY COPENHAVER 5F 512. s0 109.00 -sr,362.50 109.00 -s1,362.50 46 AUP.TREE GRATES EACH 53s0.00 21.00 s7,3s0.00 21.00 57,3s0.00 So.oo 47 AUP.STAIR AND RAMP LANDING L5 s1r,200.00 1.00 511,200.00 1.00 s11,200.00 So.oo 48 AUP.HMA PATTERN & COLORING SY s 183.70 136.40 s2s,0s5.58 136.40 s2s,056.68 5o.oo 49 AUP-2' ASPHALT OVERLAY SY s77.50 59.00 54,s72.s0 59.00 54,572.50 So.oo 50 T&M.REMOVE & RESET BIKE RACK L5 5662.24 1.00 5662.24 1.00 5662.24 1.00 5662.24 51 AUP.CAULK LF Ss.6s 310.00 51,7s1. s0 310.00 S1,7sr..50 310.00 s1,75 1.50 Total Extras:549,230.42 52,4L3.74 Balance of Authorizations: Adiusted Contract Value due to Extras and Credits:5637,324.92 Total Value of Completed Work To Oate (lncluding Extras and Credits)s652.338.42 Deduct Retainage 50.oo Sub Total 56s2,338.42 Previouslv Paid (Pay Est. #1-#3)s597,288.4s NET AMOUNT DUE:sss,049.97 3l2t/2022 Date Date 39 Vendor Invoice No.Status Invoice Date G/L Date Payment Date Invoice Amount 12254 - TRACY, JOHNSON & WILSON 2023-00000657 Edit 09/26/2022 10/05/2022 51.00 12254 - TRACY, JOHNSON & WILSON 110 Edit 09/26/2022 10/05/2022 4,658.00 Invoice Transactions 2 $4,709.00 Invoice Transactions 2 $4,709.00 Invoice Transactions 2 $4,709.00 Invoice Transactions 2 $4,709.00 Invoice Transactions 2 $4,709.00 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/05/22 - 10/05/22 Invoice Description Fund 01 - General Fund Unit 04 - Administration/Finance Grand Totals Division 02 - Administration Program Totals Unit 04 - Administration/Finance Totals Fund 01 - General Fund Totals Division 02 - Administration Program Account 8065 - Legal Fees Everstream ROW Agreement 7560-014L VH Legal - Acct. No. 7560.001 Account 8065 - Legal Fees Totals Run by Kristin Partyka on 09/29/2022 02:43:25 PM Page 1 of 1 40 Vendor Invoice No.Status Due Date G/L Date Payment Date Invoice Amount 13103 - EKL, WILLIAMS & PROVENZALE LLC 17 Edit 10/04/2022 10/04/2022 6,039.97 Invoice Transactions 1 $6,039.97 Invoice Transactions 1 $6,039.97 Invoice Transactions 1 $6,039.97 Invoice Transactions 1 $6,039.97 Invoice Transactions 1 $6,039.97 Accounts Payable by G/L Distribution Report Invoice Due Date Range 10/04/22 - 10/04/22 Invoice Description Fund 01 - General Fund Unit 04 - Administration/Finance Grand Totals Division 02 - Administration Program Totals Unit 04 - Administration/Finance Totals Fund 01 - General Fund Totals Division 02 - Administration Program Account 8065 - Legal Fees Client No. 4165-000 Board App. 04/26/2021 Account 8065 - Legal Fees Totals Run by Kristin Partyka on 09/29/2022 01:23:20 PM Page 1 of 1 41 Annual Comprehensive Financial Report For the Fiscal Year Ended April 30, 2022 24401 West Lockport Street | Plainfield, Illinois 60544 Village of Plainfield 42 VILLAGE OF PLAINFIELD, ILLINOIS ANNUAL COMPREHENSIVE FINANCIAL REPORT For the Year Ended April 30, 2022 For the Year Ended April 30, 2018 Prepared by the Management Services Department Traci Pleckham, Director Colleen Thornton, Accounting Services Supervisor 43 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........................................................................ 1-4 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 ................................................................................... 5-6 Statement of Activities ....................................................................................... 7-8 Fund Financial Statements Governmental Funds Balance Sheet ................................................................................................ 9-10 Reconciliation of Fund Balances of Governmental Funds to the Governmental Activities in the Statement of Net Position ................... 11 Statement of Revenues, Expenditures, and Changes in Fund Balances ....... 12 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Governmental Activities in the Statement of Activities ...................................................... 13 44 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 .............................................................................. 14-15 Statement of Revenues, Expenses, and Changes in Fund Net Position........ 16 Statement of Cash Flows ............................................................................... 17-18 Fiduciary Funds Statement of Fiduciary Net Position ............................................................. 19 Statement of Changes in Fiduciary Net Position .......................................... 20 Notes to Financial Statements ............................................................................. 21-61 Required Supplementary Information Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual - General Fund .............................................. 62 Schedule of Employer Contributions Illinois Municipal Retirement Fund ................................................................... 63 Police Pension Fund ........................................................................................... 64 Schedule of Changes in the Employer’s Net Pension Liability and Related Ratios Illinois Municipal Retirement Fund ................................................................... 65-66 Police Pension Fund ........................................................................................... 67-68 Schedule of Changes in the Employer’s Total OPEB Liability and Related Ratios Other Postemployment Benefit Plan .................................................................. 69 Schedule of Investment Returns Police Pension Fund ........................................................................................... 70 Notes to Required Supplementary Information .................................................. 71 45 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 .................................. 72-73 Schedule of Expenditures - Budget and Actual - General Fund ............................. 74-75 Schedule of Detailed Expenditures - Budget and Actual - General Fund .............. 76-85 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Capital Projects Fund.......................................................................................... 86 NONMAJOR GOVERNMENTAL FUNDS Combining Balance Sheet ................................................................................... 87-88 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ................................................................................ 89-90 Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Liability Insurance Fund ..................................................................................... 91 Audit Fund .......................................................................................................... 92 Alcohol Enforcement Fund ................................................................................ 93 Motor Fuel Tax Fund.......................................................................................... 94 D.A.R.E. Fund .................................................................................................... 95 Downtown TIF Fund .......................................................................................... 96 Route 30 TIF Fund ............................................................................................. 97 Debt Service Fund .......................................................................................... 98 MAJOR ENTERPRISE FUND Water and Sewer Department Accounts Combining Schedule of Net Position ................................................................. 99-100 Combining Schedule of Revenues, Expenses, and Changes in Net Position ................................................................................... 101 Combining Schedule of Cash Flows .................................................................. 102-103 Schedule of Operating Expenses - Budget and Actual ...................................... 104-106 FIDUCIARY FUND Schedule of Changes in Fiduciary Net Position - Budget and Actual - Police Pension Fund ............................................................. 107 46 VILLAGE OF PLAINFIELD, ILLINOIS TABLE OF CONTENTS (Continued) Page(s) STATISTICAL SECTION Financial Trends Net Position by Component ......................................................................................... 108-109 Change in Net Position ................................................................................................. 110-113 Fund Balances of Governmental Funds ....................................................................... 114-115 Changes in Fund Balances of Governmental Funds .................................................... 116-117 Revenue Capacity Assessed Value and Actual Value of Taxable Property .............................................. 118 Property Tax Rates - Direct and Overlapping Governments ....................................... 119 Principal Property Taxpayers ....................................................................................... 120 Property Tax Levies and Collections ........................................................................... 121 Property Tax Assessed Valuations, Rates, and Tax Extensions .................................. 122 Sales Tax by Category .................................................................................................. 123 Direct and Overlapping Sales Tax Rates ..................................................................... 124 Debt Capacity Ratios of Outstanding Debt by Type ............................................................................ 125 Ratios of General Bonded Debt Outstanding ............................................................... 126 Direct and Overlapping Governmental Activities Debt ............................................... 127 Pledged-Revenue Coverage ......................................................................................... 128 Demographic and Economic Information Demographic and Economic Information .................................................................... 129 Principal Employers ..................................................................................................... 130 Operating Information Full-Time Equivalent Employees................................................................................. 131 Operating Indicators - Last Ten Calendar Years .......................................................... 132 Operating Indicators - Last Ten Fiscal Years............................................................... 133 Capital Asset Statistics ................................................................................................. 134 47 INTRODUCTORY SECTION 48 - i - VILLAGE OFFICIALS PRESIDENT John F. Argoudelis TRUSTEES Harry Benton Patricia T. Kalkanis Tom Ruane Cally J. Larson Kevin M. Calkins Brian Wojowski Joshua Blakemore Village Administrator Traci Pleckham Assistant Village Admin. Management Services Director John Konopek Police Chief Scott Threewitt Public Works Director Lonnie Spires Building Official Jonathan Proulx Planning Director Michelle Gibas Village Clerk 49 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 -50 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to Village of Plainfield Illinois For its Annual Comprehensive Financial Report For the Fiscal Year Ended April 30, 2021 Executive Director/CEO - iii -51 52 - 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 and 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 29% in comparison to the previous fiscal year; while state income tax improved by 33%. Housing development increased 34% in fiscal year 2022 with a total of 414 single family building permits issued. Comparatively, during fiscal year 2021, 307 permits were issued, and 220 were issued in 2020. Building permit revenues represented 5.4% of the General Fund revenue for fiscal year 2022 compared to 4.7% in fiscal year 2021. 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 2022 reflected a $6,002,811 transfer from the Village’s General Fund to the Capital Fund, resulting in an ending fund balance of just over $28 million. This key financial policy will continue to help the Village position itself for future capital infrastructure needs. Debt ratings indicate the confidence of the rating agency in the Village’s continued financial operations and abilities to meet its ongoing obligations. Standard & Poor’s rating for the Village's debt is AA+. S&P notes factors such as budgetary flexibility, management, and good financial policies as reasons for the strong rating. 53 - 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 fortunate in that we continue to see strong economic development interest in the community while we also make progress on major infrastructure projects. Here are a few of the year’s highlights: • One of Plainfield’s largest private employers, Diageo North America, expanded its footprint in the Village by opening a new high-speed canning facility on Coil Plus Drive. The 225,000 square foot facility is capable of producing 25 million cases of Ready-to-Drink (RTD) spirit mix products per year. This project brought 50 new jobs and an investment of over $80 million to the Village. • The Village’s public-private partnership project, located at Van Dyke Road and Depot Drive, continued to take shape with the construction of the 250,000 square foot Pace Bus Garage & Maintenance Facility which is nearly complete. In addition, Perlow Steel opened their new 65,000 square foot facility and Northern Builders made progress on the Village’s new Emergency Management Agency building. Several major roadway improvements were also completed in conjunction with the development of the P3 including the construction of Depot Drive and Persons Parkway and the reconstruction of Wood Farm Road. The site is almost fully developed with only two acres of developable property left. • The Village continued to see significant residential growth with ongoing construction throughout the fiscal year at the Springbank, Chatham Square, Willow Run, Lansdowne, and Creekside Crossing subdivisions. Additionally, construction continued on major multi-family projects like Sixteen30 and Legacy Apartments at Grande Park. • The first phase of the Old Town Neighborhood Improvements project was completed. This multi-year project located east of Route 59, from Main Street south to Lake Renwick, includes water main, water service, and storm sewer improvements as well as roadway reconstruction. Improvements to the sanitary sewer system were completed with cured in place pipe/trenchless technology utilized to line the existing sanitary sewer mains, manhole structures, and individual sanitary sewer services to homes. Overall, approximately 18,000 feet of sanitary sewer main and over 12,000 feet of individual sanitary sewer services were lined. 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 Annual Comprehensive Financial Report for the fiscal year that ended April 30, 2021. The Village has received this prestigious award every year since our initial submittal with the 2014 fiscal year audit. 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 Annual Comprehensive 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. 54 - vii - 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, Joshua Blakemore Village Administrator 55 FINANCIAL SECTION 56 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 Audit of the Financial Statements Opinions 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, 2022, and the related notes to financial statements, which collectively comprise the Village’s basic financial statements as listed in the table of contents. 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 Village of Plainfield, Illinois as of April 30, 2022, 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. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under these standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Village and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management 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 and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. - 1 -57 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Village’s ability to continue as a going concern for 12 months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS and Government Auditing Standards, we • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit 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, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Village’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control- related matters that we identified during the audit. - 2 -58 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 is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary 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 combining and individual fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. - 3 -59 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 27, 2022 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 internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Village’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Village’s internal control over financial reporting and compliance. Naperville, Illinois September 27, 2022 - 4 -60 GENERAL PURPOSE EXTERNAL FINANCIAL STATEMENTS 61 (See independent auditor's report) MD&A 1 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS APRIL 30, 2022 _____________________________________________________________________________________________ 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, 2022. 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, 2022 equaled $349.640.042, an increase of $19,892,546 or 6% over the April 30, 2021 net position. Governmental Activities recognized an increase in net position of $11,003,649. The Business-Type activities recognized an increase of $8,888,897 in net position. • Total revenues (including transfers) of all governmental activities increased by $10,586,974, or 22%. Total expenses decreased by $696,937 or 1.5% as compared to fiscal year 2021. • Total revenues of all business-type activity programs increased by $3,313,277, or 13.4%, while the total expenses increased by $668,993, or 3.6% as compared to fiscal year 2021. • Governmental Funds reported combined ending fund balances of $47,438,667, an increase of $9,029,368 over the prior fiscal year. o Total fund balance for the General Fund was $13,667,935, an increase of $395,210 over fiscal year 2021. This represents 49% of General Fund expenditures. $11,228,184 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 $28,320,359, an increase of $9,214,288 over fiscal year 2021. In March of 2014, the Village Board revised its Financial Policies to include the ability to transfer unassigned General Fund balance in excess of 40% to the Village’s Capital Fund. Consistent with the Village’s Financial Policies, fiscal year 2022 reflected a $6,002,811 transfer from the Village’s General Fund to the Capital Fund. USING THE FINANCIAL SECTION OF THIS ANNUAL REPORT The Financial Statements' focus is on both the Village as a whole (government-wide) and on the major individual funds. Both perspectives (government-wide and major fund) allow the user to address relevant questions, broaden a basis for comparison (year to year or government to government), and enhance the Village's accountability. The Village’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements The Government-Wide Financial Statements are designed to emulate the corporate sector in that all governmental and business-type activities are consolidated into columns that add to a total for the Primary Government. The Statement of Net Position presents information on all of the Village’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference between total assets and deferred outflows of resources and total liabilities and deferred inflows of resources reported as the net position. The "Unrestricted Net Position" is designed to be similar to bottom line results for the Village’s governmental and business-type activities. This statement combines and consolidates governmental funds' current financial resources (short-term spendable resources) with capital assets and long- term obligations using the accrual basis of accounting and economic resources measurement focus. Over time, increases or decreases in net position may serve as a useful indicator of whether or not the financial position of the Village is improving. The Statement of Activities presents information showing how the Village’s net position changed during the most recent fiscal year. This is intended to summarize and simplify the user's analysis of the cost of various government services and/or subsidy to various business-type activities. The Governmental Activities reflect the Village's basic services, including police, highways and streets, planning, building, and administration. Property taxes, sales taxes, local utility taxes, and shared State income taxes finance the majority of these activities. The Business-Type Activities reflect private sector-type operations (Water and Sewer Fund), where the fee for service typically covers all or most of the cost of operation, including depreciation. 62 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 2 Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Fund Financial Statements allow the demonstration of sources and uses of funds and/or the related budgeting compliance. Traditional users of governmental financial statements will find the Fund Financial Statements presentation more familiar. The focus is on major funds, rather than fund types. All of the funds of the Village can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds Governmental funds (see pages 9-13) 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 and the Capital Projects 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 14-18) 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 99-106 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 19-20). While these funds represent trust responsibilities of the government, these assets are restricted in purpose and do not represent discretionary assets of the government. Therefore, these assets are not presented as part of the Government-Wide Statements. Notes to the Financial Statements The notes provide additional information that is essential to obtaining a full understanding of the data provided in the government-wide and fund financial statements. Notes to the Financial Statements can be found on pages 21-61 of this report. Other Information Required Supplementary Information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information including the general fund budgetary schedules and data concerning the Village’s progress in funding its obligation to provide pension and other postemployment benefits to its employees. Required supplementary information can be found on pages 62-71 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 72-134 of this report. 63 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 $349,640,042 as of April 30, 2022 and $329,747,496 for April 30, 2021. In comparison, this amount reflects an increase of $19,892,546 in total net position. For more detailed information see the Statement of Net Position (pages 5-6). The following table reflects the condensed Statement of Net Position: The largest portion of the Village’s total net position (82%) 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 (2.3%) represents resources that are subject to restrictions on how they may be used. The remaining balance of unrestricted net position of $53,916,365 may be used to meet the Village’s ongoing obligations. Of this amount, $26,677,146 represents the governmental activities portion and $27,239,219 is available for the Village’s business-type activities (water and sewer operations). 2021 2022 2021 2022 2021 2022 Assets Current Assets 57,316,163$ 68,426,887$ 25,297,283$ 36,931,265$ 82,613,446$ 105,358,152$ Capital Assets 204,854,461$ 202,785,036$ 106,353,186$ 110,254,430$ 311,207,647$ 313,039,466$ Total Assets 262,170,624$ 271,211,923$ 131,650,469$ 147,185,695$ 393,821,093$ 418,397,618$ Deferred Outflows of Resources IMRF 640,758$ 769,395$ 132,554$ 158,903$ 773,312$ 928,298$ OPEB 927,325$ 791,295$ 26,403$ 68,817$ 953,728$ 860,112$ Police Pension 1,802,242$ 4,760,706$ -$ 1,802,242$ 4,760,706$ Asset retirement obligation -$ -$ 346,354$ 332,031$ 346,354$ 332,031$ Unamortized loss on refundings 909,261$ 516,397$ 1,742,690$ 1,647,738$ 2,651,951$ 2,164,135$ Total Deferred Outflows of Resources 4,279,586$ 6,837,793$ 2,248,001$ 2,207,489$ 6,527,587$ 9,045,282$ Total Assets and Deferred Outflows of Resources 266,450,210$ 278,049,716$ 133,898,470$ 149,393,184$ 400,348,680$ 427,442,900$ Liabilities Current Liabilities 10,655,787$ 10,098,918$ 3,638,886$ 7,237,253$ 14,294,673$ 17,336,171$ Long-Term Liabilities 22,415,231$ 25,694,633$ 15,365,671$ 18,109,470$ 37,780,902$ 43,804,103$ Total Liabilities 33,071,018$ 35,793,551$ 19,004,557$ 25,346,723$ 52,075,575$ 61,140,274$ Deferred Inflows of Resources IMRF 2,137,143$ 3,150,321$ 437,281$ 644,799$ 2,574,424$ 3,795,120$ OPEB 420,991$ 783,281$ 11,988$ 68,121$ 432,979$ 851,402$ Police Pension 7,142,939$ 2,860,257$ -$ -$ 7,142,939$ 2,860,257$ Deferred property tax 8,375,267$ 9,155,805$ -$ -$ 8,375,267$ 9,155,805$ Total Deferred Inflows of Resources 18,076,340$ 15,949,664$ 449,269$ 712,920$ 18,525,609$ 16,662,584$ Total Liabilities and Deferred Inflows of Resources 51,147,358$ 51,743,215$ 19,453,826$ 26,059,643$ 70,601,184$ 77,802,858$ Net Position: Net Investmant in Capital Assets 192,867,595$ 193,321,923$ 93,286,823$ 94,367,397$ 286,154,418$ 287,689,320$ Restricted 6,697,297$ 6,307,432$ 1,722,725$ 1,726,925$ 8,420,022$ 8,034,357$ Unrestricted 15,737,960$ 26,677,146$ 19,435,096$ 27,239,219$ 35,173,056$ 53,916,365$ Total Net Position 215,302,852$ 226,306,501$ 114,444,644$ 123,333,541$ 329,747,496$ 349,640,042$ Governmental Activities Business-Type Activities Total Primary Government Table 1: Statement of Net Position as of April 30, 2021 and April 30, 2022 64 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, 2022 General Fund reflects a positive fund balance of $13,667,935, reflecting an increase of fund balance of $395,510 from the 2021 fiscal year. The 2022 total combined General Fund balance represents 49% of General Fund expenditures. Total General Fund unassigned fund balance represents 40% of General Fund expenditures or $11,228,184. The Village’s Capital Projects fund balance improved its fund balance by $9,214,288 resulting in a fund balance of $28,320,359 as of April 30, 2022. The Village’s overall combined fund balance is $47,438,667, an increase of $9,029,368 from fiscal year 2021. Changes in Net Position The following table provides detail of the change in the Village’s net position during the year ended April 30, 2022 compared to the year ended April 30, 2021. 2022 Governmental activities increased the Village’s net position by $11,003,649 and business-type activities increased the Village’s net position by $8,888,897. The increase of $6,046,846 in Other Taxes (Sales, Income, Utility and Local Motor Fuel Taxes) primarily contributed to the increase in net position for the governmental activities of $11,003,649. Specifically, sales and local motor fuel taxes increased due to recognizing a full fiscal year of a new significant retail business to the Village. An increase of $4,625,397 in Capital Grants & Contribution revenues contributed as well. 2021 2022 2021 2022 2021 2022 Revenues Program Revenues Charges for Services 8,497,079$ 9,936,310$ 19,332,166$ 19,911,315$ 27,829,245$ 29,847,625$ Operating Grants & Contributions 3,777,693$ 1,970,022$ -$ -$ 3,777,693$ 1,970,022$ Capital Grants & Contributions 4,507,614$ 9,133,011$ 929,493$ 2,713,160$ 5,437,107$ 11,846,171$ General Revenues Property Taxes 7,991,671$ 8,509,758$ -$ -$ 7,991,671$ 8,509,758$ Other Taxes 21,709,436$ 27,756,282$ 2,114,518$ 2,993,857$ 23,823,954$ 30,750,139$ Other 131,772$ (55,092)$ 3,343,594$ 3,366,664$ 3,475,366$ 3,311,572$ Total Revenues 46,615,265$ 57,250,291$ 25,719,771$ 28,984,996$ 72,335,036$ 86,235,287$ Expenses General Government 6,284,103$ 9,185,102$ -$ -$ 6,284,103$ 9,185,102$ Public Safety 13,967,774$ 14,916,089$ -$ -$ 13,967,774$ 14,916,089$ Highways and Streets 27,078,111$ 22,654,778$ -$ -$ 27,078,111$ 22,654,778$ Interest 549,339$ 426,421$ -$ -$ 549,339$ 426,421$ Water and Sewer -$ 18,491,358$ 19,160,351$ 18,491,358$ 19,160,351$ Total Expenses 47,879,327$ 47,182,390$ 18,491,358$ 19,160,351$ 66,370,685$ 66,342,741$ (1,264,062)$ 10,067,901$ 7,228,413$ 9,824,645$ 5,964,351$ 19,892,546$ Transfers 983,800$ 935,748$ (983,800)$ (935,748)$ -$ -$ Change in Net Position (280,262)$ 11,003,649$ 6,244,613$ 8,888,897$ 5,964,351$ 19,892,546$ Net Position May 1 215,583,114$ 215,302,852$ 108,200,031$ 114,444,644$ 323,783,145$ 329,747,496$ Ending Net Position 215,302,852$ 226,306,501$ 114,444,644$ 123,333,541$ 329,747,496$ 349,640,042$ Table 2: Changes in Net Position for the Fiscal Years Ended April 30, 2021 and April 30, 2022 Change in Net Position before Transfers Governmental Activities Business-Type Activities Total Primary Government 65 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 52% of the Village's General Fund and 11% 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 66 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, 2022, revenues (including transfers) from Governmental Activities totaled $58,186,039, an increase of $10,586,974, or 22% from fiscal year 2021. Sales and Use Tax were the Village's largest revenue source at $16,522,692, representing 28.36% of the total Governmental Activity revenue. Charges for Services were the Village's second largest revenue source at $9,936,310, representing 17.05%. The primary Charges for Services revenues include refuse fees ($4,958,060), building permit revenues ($1,846,761), and franchise fees ($605,638). Development activity has picked up pace again in 2022. During the fiscal year, 414 single family building permits were issued for new construction within the Village. During fiscal year 2021, 307 single family building permits were issued and 220 in 2020. The Village’s property tax revenues increased to $8,509,758 in fiscal year 2022 from $7,991,671 in fiscal year 2021. The Equalized Assessed Valuation (EAV) of the Village increased to $1,551,500,615 in calendar year 2020 from $1,465,066,425 in calendar year 2019, representing $86,434,190 or 5.9%. The Village’s state-shared revenues of sales, income, and use tax increased this fiscal year by $3,390,004. Details of the Village’s portion of State-Shared Taxes are as follows: State-Shared Tax Fiscal Year 2021 Fiscal Year 2022 Increase / (Decrease) Sales Tax 6,812,757$ 8,801,385$ 1,988,628$ State Income Tax 4,537,460$ 6,015,389$ 1,477,929$ Use Tax 1,809,248$ 1,732,695$ (76,553)$ Total 13,159,465$ 16,549,469$ 3,390,004$ 67 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, 2022, expenses from Governmental Activities totaled $47,182,390, a decrease of $696,937 over fiscal year 2021. In comparison, expenses from Governmental Activities in fiscal year 2021 increased by $90,198. In fiscal year 2020, expenses increased by $1,588,966. For the fiscal year ended April 30, 2022, Highways and Streets represented 48.02% of expenditures or $22,654,778. Included in this figure is depreciation expense of $12,502,024. Some of the Village’s capital expenditures include $5,203,799 for roadway engineering and improvements, $701,099 for building improvements, $588,049 for machinery and equipment for the Police and Public Works Departments, , and $257,068 for sidewalk and curb installation and replacement. 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 $8,888,897 to $123,333,541 (see Table 2 – MD&A page 4). 68 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 8 Total revenue for the Village’s business-type activities increased by $3,265,225; to $28,984,996 in fiscal year 2022 from $25,719,771 in fiscal year 2021. Charges for Services revenues for fiscal year end 2022 totaled $19,911,315, an increase of $579,149. The increase in this item is related to additional water and sewer sales as well as reinstituting late penalties this fiscal year. Current Year Impacts – Business Type Activities Expenses Expenses from all Business-Type Activities increased by $668,993 or 3.6%. 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. Expenses for Lake Michigan water purchase in fiscal year 2022 was $947,046 more as compared to 2021, or 9.5% higher. Depreciation expenses for the water and sewer system remained relatively flat, increasing by $50,341 to $3,573,005 for fiscal year 2022. 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, 2022 the Governmental Funds (as presented on page 12) reported a combined fund balance of $47,438,667 which is an increase from the beginning of the year balance of $38,409,299. Of the $9,029,368 overall fund balance increase, the Village’s General Fund increased its fund balance by $395,510, Capital Fund increased its fund balance by $9,214,288. Combined fund balances for the Nonmajor Governmental Funds reflect a net decrease of $580,430. The Capital Projects Fund is used to account for the acquisition or construction of major capital assets (other than those financed by proprietary funds). The Capital Projects Fund expended approximately $7.9 million in capital projects in fiscal year 2022 and increased its fund balance by $9,214,288 resulting in an ending fund balance of $28,320,359. This fund balance will be utilized for future capital projects. The increase in the Capital Fund balance is related to two significant capital projects that were not fully expended as budgeted ($17,550,000 budgeted vs. $3,531,750 expended). Increased revenue streams of $1,938,612 in sales tax, $483,944 in utility tax, and the transfer of $6,002,811 from General Fund to Capital Fund (per the Village’s Financial Policies) also contributed to the Capital Fund balance increase. Of the $47,438,667 total fund balance, $11,228,184 is unassigned within the Village’s General Fund, indicating availability of use for continuing Village services. Non-spendable, restricted or assigned fund balance of $36,210,483 includes $28,320,359 for capital projects, $5,570,751 for street maintenance, $1,803,573 for healthcare, $581,127 for public safety, and smaller statutory restrictions or assignments for audit, economic development, retirement obligations, and prepaid items. 69 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 9 GENERAL FUND BUDGETARY HIGHLIGHTS 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 $5,635,794 more than budgeted and expenses were $964,527 less than budgeted. The revenue difference is primarily related to $2,251,385 in additional sales tax revenues, $1,915,389 in additional income tax revenues, and $671,761 more in building permit revenues. Total General Fund revenues increased by $3,252,135 in fiscal year 2022. General Fund expenditures increased by $876,217 from the prior fiscal year. Other financing sources (listed in Table 3 above) include a $6,002,811 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. Proprietary Funds At April 30, 2022, the Proprietary Funds total net position increased by $8,888,897. This is related to an increase in capital contributions of $1,783,667, an increase in overall charges for services of $579,149, and additional home rule sales tax revenue of $879,339 as compared to fiscal year 2021. In fiscal year 2021, capital grants and contributions 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 recorded an operating income of $1,277,055 in fiscal year 2022 (page 101). Fiscal year 2021 reported an operating income of $1,393,946. CAPITAL ASSETS The Village’s investment in capital assets for its Governmental and Business-Type Activities as of April 30, 2022, amounts to $313,039,466. 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 increase (including additions and deductions) of $1,831,819. The Governmental Activities net capital assets decreased by $2,069,425. The Business-Type Activities net capital assets increased by $3,901,244. Detailed information regarding the change in capital assets is included in Note 4 to the Financial Statements. Original Budget Final Budget Actual Revenues 28,807,988$ 28,807,988$ 34,443,782$ Expenditures 29,034,988$ 29,034,988$ 28,070,461$ Excess of Revenues over Expenditures (227,000)$ (227,000)$ 6,373,321$ Other Financing Sources (Uses)227,000$ 227,000$ (5,977,811)$ Net Changes in Fund Balance -$ -$ 395,510$ Table 3: General Fund Budgetary Highlights 2021 2022 2021 2022 2021 2022 Land and Right of Way 104,668,862$ 105,577,256$ 3,043,544$ 3,043,544$ 107,712,406$ 108,620,800$ Buildings 24,256,865$ 23,946,497$ 10,649,073$ 10,300,111$ 34,905,938$ 34,246,608$ Machinery and Equipment 1,929,749$ 1,849,675$ 1,521,905$ 1,513,491$ 3,451,654$ 3,363,166$ Water & Sewer System -$ -$ 90,411,539$ 90,123,072$ 90,411,539$ 90,123,072$ Infrastructure 64,495,888$ 56,806,875$ -$ -$ 64,495,888$ 56,806,875$ Construction in progress 9,503,097$ 14,604,733$ 727,125$ 5,274,212$ 10,230,222$ 19,878,945$ Total Capital Assets 204,854,461$ 202,785,036$ 106,353,186$ 110,254,430$ 311,207,647$ 313,039,466$ Table 4: Total Capital Assets (Net of Depreciation) Governmental Activities Business-Type Activities Total Primary Government 70 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 10 DEBT OUTSTANDING As of April 30, 2022, the Village has three general obligation bond series, two Illinois EPA low interest loans, and one revenue bond series outstanding. At April 30, 2022, $9.8 million in general obligation bonds, $5.3 million in Illinois EPA loans, and $11.5 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 meet its ongoing obligations. In December of 2013, the Village refunded the Series 2004 bonds for net present value cash flow savings of approximately $754,000. Upon their review of the refunding, S&P upgraded the Village's AA debt rating to AA+. S&P noted very strong budgetary flexibility and performance, strong management with good financial policies and practices as key factors of the upgrade. S & P also noted, "The stable outlook reflects our view of the Village's strong economy and our anticipation that the Village will maintain very strong budgetary flexibility and liquidity." In July of 2015, Moody’s, as part of their annual review process, noticed positive trends in the Village’s finances. Upon completion of their analysis, Moody’s upgraded the Village’s rating from Aa2 to Aa1. In summary, Moody states that the rating, “reflects the Village’s healthy financial operations and ample reserves supported by strong management and long term fiscal planning”. 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 71 VILLAGE OF PLAINFIELD, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) ______________________________________________________________________________ (See independent auditor's report) MD&A 11 ECONOMIC FACTORS According to the Metropolitan Mayors Caucus, “Plainfield is an upscale southwest suburban community that has reached a key transition point in its history. Formerly a small farming community as late as 1990, it has seen its population skyrocket from about 4,500 in 1990 to 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 2021 average unemployment for the Village of Plainfield was 4.2%, which favorably compares to Will County’s rate of 5.7%, the State of Illinois rate of 6.1% and the equal to the national average of 5.3%. As of April 2022, the average unemployment for the Village was 2.6%, which still favorably compares to Will County’s rate of 3.7% and the State of Illinois rate of 4.4%. The national average unemployment rate for April 2022 was 3.3%. Information from the US Census Bureau via the 2000 Census and the 2016-2020 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 2016-2020 2000 2016-2020 2000 2016-2020 2000 2016-2020 Median value of owner- occupied housing units $198,300 $322,500 $154,300 $239,400 $130,800 $202,100 $119,600 $229,800 Plainfield Will County Illinois USA 2000 2016-2020 2000 2016-2020 2000 2016-2020 2000 2016-2020 Median household income $80,799 $131,241 $62,238 $90,800 $46,590 $68,428 $41,994 $64,994 Per the data above, the median value of owner-occupied housing units increased an estimated 63% for the Village within approximately the past 20 years. In addition, the median household income increased by 62% during the same timeframe. Data Sources: · 1990 - U.S. Census 4,557 · 2000 - U.S. Census 13,038 · 2003 - Village of Plainfield Special Census 20,673 · 2005 - Village of Plainfield Special Census 30,314 · 2007 - Village of Plainfield Special Census 37,334 · 2010 - U.S. Census 39,581 · 2020 - U.S. Census 44,762 72 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 2023 fiscal year budget was developed in a prudent and conservative manner. Continued cost containments across all departments enabled the Village to approve a balanced 2023 budget, with the main principle of providing quality services in an efficient and cost-effective manner, while keeping the Village’s charges for services manageable for its residents and continuing to work towards diversifying its tax base and revenue sources. The budget for fiscal year beginning May 1, 2022 totals $79,628,683, a 4.8% decrease (or $3,972,532) from the previous year. Of this decrease, $8,147,000 is directly related to a reduction in budgeted capital project expenses. The General Fund operating budget totals $31,230,070 resulting in a 6.3% increase over the previous year. The 2023 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 during 2021 - 2022. The 2023 Capital Fund budget includes over $17 million in projects, including $9 million for roadway improvements and maintenance programs. The Village’s Motor Fuel Tax Fund includes an additional $2.5 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 48%. Sales tax revenue increased by 29% (or $1,988,628) in fiscal year 2022 as compared to fiscal year 2021. Sales tax for the 2023 fiscal year budget reflects a 1.6% decrease as compared to the fiscal year 2022 actual amount. Property tax revenues represent approximately 21% of the overall General Fund revenues. Consistent with Village Board direction, the Village’s tax levy rate has remained unchanged for the past nine years. For the 2021 levy year, the Village of Plainfield’s property tax rate represents 5.67% of a resident’s overall tax bill. Or, for every dollar paid in property taxes by Village residents, 5.67 cents is paid to the Village of Plainfield. The Village's composition is approximately 88% residential with smaller commercial and industrial components. As economic development growth and sustainability is a key component of the Village’s Strategic Plan, the Village will continue to explore economic development opportunities to better assist in diversifying the Village’s tax base. CONTACTING THE VILLAGE'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, customers, investors, and creditors with a general overview of the Village's finances and to demonstrate the Village's accountability for the money it receives. Questions concerning this report or requests for additional financial information should be directed to Traci Pleckham, Assistant Village Administrator/Management Services Director, Village of Plainfield, 24401 West Lockport Street, Plainfield, Illinois 60544. 73 BASIC FINANCIAL STATEMENTS 74 Governmental Business-Type Activities Activities Total ASSETS Cash and investments 40,766,508$ 30,226,338$ 70,992,846$ Receivables (net, where applicable, of allowances for uncollectibles) Property taxes 9,155,805 - 9,155,805 Sales tax 3,964,213 722,321 4,686,534 Utility/telecommunications taxes 326,714 - 326,714 Allotments 132,819 - 132,819 Grants 3,971,073 - 3,971,073 Interest 22,012 3,343 25,355 Other 6,459,096 2,454,073 8,913,169 Prepaid expenses 12,797 - 12,797 Deposits 1,802,739 320,858 2,123,597 Other - 2,826,405 2,826,405 Net pension asset 1,813,111 377,927 2,191,038 Capital assets Nondepreciable 120,181,989 8,317,756 128,499,745 Depreciable, net of accumulated depreciation 82,603,047 101,936,674 184,539,721 Total assets 271,211,923 147,185,695 418,397,618 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources - IMRF 769,395 158,903 928,298 Deferred outflows of resources - OPEB 791,295 68,817 860,112 Deferred outflows of resources - Police Pension 4,760,706 - 4,760,706 Asset retirement obligation - 332,031 332,031 Unamortized loss on refundings 516,397 1,647,738 2,164,135 Total deferred outflows of resources 6,837,793 2,207,489 9,045,282 Total assets and deferred outflows of resources 278,049,716 149,393,184 427,442,900 Primary Government VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION April 30, 2022 (This statement is continued on the following page.) - 5 -75 Governmental Business-Type Activities Activities Total LIABILITIES Accounts payable 9,083,252$ 3,940,698$ 13,023,950$ Accrued payroll 254,591 22,143 276,734 Deposits payable 136,271 26,347 162,618 Accrued interest payable 79,614 233,246 312,860 Other accrued liabilities 66,557 - 66,557 Unearned revenue 478,633 3,014,819 3,493,452 Noncurrent liabilities Due within one year 3,859,607 1,028,405 4,888,012 Due in more than one year 21,835,026 17,081,065 38,916,091 Total liabilities 35,793,551 25,346,723 61,140,274 DEFERRED INFLOWS OF RESOURCES Deferred inflows of resources - IMRF 3,150,321 644,799 3,795,120 Deferred inflows of resources - OPEB 783,281 68,121 851,402 Deferred inflows of resources - Police Pension 2,860,257 - 2,860,257 Deferred property tax 9,155,805 - 9,155,805 Total deferred inflows of resources 15,949,664 712,920 16,662,584 Total liabilities and deferred inflows of resources 51,743,215 26,059,643 77,802,858 NET POSITION Net investment in capital assets 193,321,923 94,367,397 287,689,320 Restricted for Street maintenance 5,570,751 - 5,570,751 Public safety 581,127 - 581,127 Debt service - 1,726,925 1,726,925 Audit 7,582 - 7,582 Retirement obligations 76,571 - 76,571 Economic development 71,401 - 71,401 Unrestricted 26,677,146 27,239,219 53,916,365 TOTAL NET POSITION 226,306,501$ 123,333,541$ 349,640,042$ April 30, 2022 Primary Government VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION (Continued) See accompanying notes to financial statements. - 6 -76 Operating Capital Charges Grants and Grants and FUNCTIONS/PROGRAMS Expenses for Services Contributions Contributions PRIMARY GOVERNMENT Governmental Activities General government 9,185,102$ 8,020,047$ 21,227$ -$ Public safety 14,916,089 1,647,405 206,320 - Highways and streets 22,654,778 268,858 1,742,475 9,133,011 Interest 426,421 - - - Total governmental activities 47,182,390 9,936,310 1,970,022 9,133,011 Business-Type Activities Water and sewer 19,160,351 19,911,315 - 2,713,160 Total business-type activities 19,160,351 19,911,315 - 2,713,160 TOTAL PRIMARY GOVERNMENT 66,342,741$ 29,847,625$ 1,970,022$ 11,846,171$ Program Revenues VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF ACTIVITIES For the Year Ended April 30, 2022 - 7 -77 Governmental Business-Type Activities Activities Total (1,143,828)$ -$ (1,143,828)$ (13,062,364) - (13,062,364) (11,510,434) - (11,510,434) (426,421) - (426,421) (26,143,047) - (26,143,047) - 3,464,124 3,464,124 - 3,464,124 3,464,124 (26,143,047) 3,464,124 (22,678,923) General Revenues Taxes Property 8,509,758 - 8,509,758 Home rule sales 5,988,612 2,993,857 8,982,469 Utility/telecommunications 3,183,944 - 3,183,944 Local motor fuel 1,886,998 - 1,886,998 Other 7,707 - 7,707 Intergovernmental revenue - unrestricted Personal property replacement tax 139,552 - 139,552 Sales and use tax 10,534,080 - 10,534,080 Income tax 6,015,389 - 6,015,389 Investment income (80,661) (183,835) (264,496) Miscellaneous 25,569 3,550,499 3,576,068 Transfers 935,748 (935,748) - Total 37,146,696 5,424,773 42,571,469 CHANGE IN NET POSITION 11,003,649 8,888,897 19,892,546 NET POSITION, MAY 1 215,302,852 114,444,644 329,747,496 NET POSITION, APRIL 30 226,306,501$ 123,333,541$ 349,640,042$ Primary Government Net (Expense) Revenue and Change in Net Position See accompanying notes to financial statements. - 8 -78 Nonmajor Total Capital Governmental Governmental General Projects Funds Funds ASSETS Cash and investments 10,398,513$ 24,439,307$ 5,928,688$ 40,766,508$ Receivables (net, where applicable, of allowances for uncollectibles) Property taxes 7,045,505 - 2,110,300 9,155,805 Sales tax 2,519,354 1,444,859 - 3,964,213 Utility tax - 326,714 - 326,714 Allotments - - 132,819 132,819 Grants 23,852 3,947,221 - 3,971,073 Interest 22,012 - - 22,012 Other 6,369,727 88,203 1,166 6,459,096 Prepaid items 12,797 - - 12,797 Deposits 1,802,739 - - 1,802,739 Total assets 28,194,499 30,246,304 8,172,973 66,613,776 DEFERRED OUTFLOWS OF RESOURCES None - - - - TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 28,194,499$ 30,246,304$ 8,172,973$ 66,613,776$ OUTFLOWS OF RESOURCES ASSETS AND DEFERRED VILLAGE OF PLAINFIELD, ILLINOIS BALANCE SHEET GOVERNMENTAL FUNDS April 30, 2022 (This statement is continued on the following page.) - 9 -79 Nonmajor Total Capital Governmental Governmental General Projects Funds Funds LIABILITIES Accounts payable 6,970,967$ 1,499,985$ 612,300$ 9,083,252$ Accrued payroll 254,591 - - 254,591 Impact fee 51,285 - - 51,285 Recapture fee - 15,272 - 15,272 Unearned revenue 67,945 410,688 - 478,633 Developer deposit 136,271 - - 136,271 Total liabilities 7,481,059 1,925,945 612,300 10,019,304 DEFERRED INFLOWS OF RESOURCES Unavailable property tax revenue 7,045,505 - 2,110,300 9,155,805 Total deferred inflows of resources 7,045,505 - 2,110,300 9,155,805 Total liabilities and deferred inflows of resources 14,526,564 1,925,945 2,722,600 19,175,109 FUND BALANCES Nonspendable Prepaid items 12,797 - - 12,797 Restricted Street maintenance - - 5,570,751 5,570,751 Public safety 546,810 - 34,317 581,127 Audit - - 7,582 7,582 Retirement obligations 76,571 - - 76,571 Economic development - - 71,401 71,401 Unrestricted Assigned Capital projects - 28,320,359 - 28,320,359 Insurance 1,803,573 - - 1,803,573 Unassigned (deficit)11,228,184 - (233,678) 10,994,506 Total fund balances 13,667,935 28,320,359 5,450,373 47,438,667 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES 28,194,499$ 30,246,304$ 8,172,973$ 66,613,776$ VILLAGE OF PLAINFIELD, ILLINOIS BALANCE SHEET (Continued) GOVERNMENTAL FUNDS April 30, 2022 OF RESOURCES, AND FUND BALANCES LIABILITIES, DEFERRED INFLOWS See accompanying notes to financial statements. - 10 -80 FUND BALANCES OF GOVERNMENTAL FUNDS 47,438,667$ 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 202,785,036 Bond premiums/discounts on bonds are expensed in governmental funds but capitalized and amortized in the statement of net position Unamortized bond premium (189,510) Unamortized loss on refunding 516,397 Interest payable is not due and payable in the current period and, therefore, is not reported in the governmental funds (79,614) 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 769,395 Deferred inflows of resources (3,150,321) 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 4,760,706 Deferred inflows of resources (2,860,257) 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 791,295 Deferred inflows of resources (783,281) 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 (9,790,000) Net pension asset - IMRF 1,813,111 Net pension liability - Police Pension (12,987,495) Net pension liability - OPEB (1,440,599) Compensated absences payable (1,287,029) NET POSITION OF GOVERNMENTAL ACTIVITIES 226,306,501$ April 30, 2022 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. - 11 -81 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS For the Year Ended April 30, 2022 Nonmajor Total Capital Governmental Governmental General Projects Funds Funds REVENUES Taxes 8,506,652$ 5,988,612$ 1,268,873$ 15,764,137$ Licenses and permits 2,129,563 - - 2,129,563 Intergovernmental 16,770,282 6,244,302 2,611,990 25,626,574 Charges for services 6,331,155 268,858 - 6,600,013 Fines and forfeits 564,114 428,017 19,872 1,012,003 Investment income (91,661) 6,422 4,578 (80,661) Miscellaneous 233,677 157,599 11,712 402,988 Total revenues 34,443,782 13,093,810 3,917,025 51,454,617 EXPENDITURES Current General government 6,060,875 - 2,346,878 8,407,753 Public safety 13,199,285 - 381,422 13,580,707 Highways and streets 8,810,301 - 1,744,038 10,554,339 Capital outlay - 7,892,811 - 7,892,811 Debt service Principal retirement - - 2,670,000 2,670,000 Interest and fiscal charges - - 354,750 354,750 Total expenditures 28,070,461 7,892,811 7,497,088 43,460,360 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 6,373,321 5,200,999 (3,580,063) 7,994,257 OTHER FINANCING SOURCES (USES) Transfers in 25,000 6,002,811 2,994,633 9,022,444 Transfers (out)(6,002,811) (2,058,885) (25,000) (8,086,696) Sale of capital assets - 69,363 - 69,363 Refunding bonds issued - - 2,385,000 2,385,000 Payment to escrow agent - - (2,355,000) (2,355,000) Total other financing sources (uses)(5,977,811) 4,013,289 2,999,633 1,035,111 NET CHANGE IN FUND BALANCES 395,510 9,214,288 (580,430) 9,029,368 FUND BALANCES, MAY 1 13,272,425 19,106,071 6,030,803 38,409,299 FUND BALANCES, APRIL 30 13,667,935$ 28,320,359$ 5,450,373$ 47,438,667$ See accompanying notes to financial statements. - 12 -82 NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS 9,029,368$ 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 6,599,375 Contributions of capital assets are reported only in the statement of activities 5,795,674 Sales of capital assets are reported as a proceed in governmental funds but as a gain (loss) from sale on the statement of activities (1,057,526) 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 2,670,000 Payment to escrow agent 2,355,000 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 (2,385,000) 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 (116,248) 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 1,162,335 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 171,202 The change in the OPEB net pension liability and deferred outflows/inflows of resources is not a source or use of a financial resource 98,085 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 (13,406,948) Change in compensated absences 43,755 Change in accrued interest payable 44,577 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES 11,003,649$ For the Year Ended April 30, 2022 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. - 13 -83 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION PROPRIETARY FUND April 30, 2022 Water and Sewer CURRENT ASSETS Cash and investments 30,226,338$ Receivables Accounts 2,454,073 Sales tax 722,321 Other 2,826,405 Interest 3,343 Total current assets 36,232,480 NONCURRENT ASSETS Capital assets Nondepreciable 8,317,756 Depreciable, net of accumulated depreciation 101,936,674 Total capital assets 110,254,430 Other assets Deposits 320,858 Net pension asset - IMRF 377,927 Total other assets 698,785 Total noncurrent assets 110,953,215 Total assets 147,185,695 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources - IMRF 158,903 Deferred outflows of resources - OPEB 68,817 Asset retirement obligation 332,031 Unamortized loss on refundings 1,647,738 Total deferred outflows of resources 2,207,489 Total assets and deferred outflows of resources 149,393,184 (This statement is continued on the following page.) - 14 -84 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF NET POSITION (Continued) PROPRIETARY FUND April 30, 2022 Water and Sewer CURRENT LIABILITIES Accounts payable 3,940,698$ Accrued payroll 22,143 Accrued interest 233,246 Unearned revenues 3,014,819 Compensated absences payable 64,179 Total OPEB liability 7,420 Illinois EPA loan 256,806 Bonds payable 700,000 Developer deposit 26,347 Total current liabilities 8,265,658 LONG-TERM LIABILITIES Compensated absences payable 10,235 Total OPEB liability 117,865 Illinois EPA loan 5,019,914 Asset retirement obligation 375,000 Bonds payable 11,558,051 Total long-term liabilities 17,081,065 Total liabilities 25,346,723 DEFERRED INFLOWS OF RESOURCES Deferred inflows of resources - IMRF 644,799 Deferred inflows of resources - OPEB 68,121 Total deferred inflows of resources 712,920 Total liabilities and deferred inflows of resources 26,059,643 NET POSITION Net investment in capital assets 94,367,397 Restricted for debt service 1,726,925 Unrestricted 27,239,219 TOTAL NET POSITION 123,333,541$ See accompanying notes to financial statements. - 15 -85 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION PROPRIETARY FUND For the Year Ended April 30, 2022 Water and Sewer OPERATING REVENUES Charges for services 19,911,315$ Total operating revenues 19,911,315 OPERATING EXPENSES Water operations 12,784,597 Sewer operations 2,276,658 Depreciation 3,573,005 Total operating expenses 18,634,260 OPERATING INCOME 1,277,055 NON-OPERATING REVENUES (EXPENSES) Home rule sales tax 2,993,857 Miscellaneous revenue 246,383 Connection fees 3,304,116 Investment income (183,835) Interest expense (526,091) Total non-operating revenues (expenses)5,834,430 INCOME BEFORE TRANSFERS AND CAPITAL CONTRIBUTIONS 7,111,485 TRANSFERS (OUT)(935,748) CAPITAL CONTRIBUTIONS 2,713,160 CHANGE IN NET POSITION 8,888,897 NET POSITION, MAY 1 114,444,644 NET POSITION, APRIL 30 123,333,541$ See accompanying notes to financial statements. - 16 -86 Water and Sewer CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers and users 23,722,075$ Reimbursements to other funds (350,000) Payments to suppliers (13,945,939) Payments to employees (1,682,215) Net cash from operating activities 7,743,921 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers (out) (935,748) Home rule sales tax 2,897,330 Intergovernmental - grants 3,014,819 Net cash from noncapital financing activities 4,976,401 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (3,412,778) Principal payments on long-term debt (665,000) Proceeds on long-term debt 605,944 Interest paid (486,592) Net cash from capital and related financing activities (3,958,426) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments 227,649 Interest received 33,043 Net cash from investing activities 260,692 NET INCREASE IN CASH AND CASH EQUIVALENTS 9,022,588 CASH AND CASH EQUIVALENTS, MAY 1 15,957,706 CASH AND CASH EQUIVALENTS, APRIL 30 24,980,294$ VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF CASH FLOWS PROPRIETARY FUND For the Year Ended April 30, 2022 (This statement is continued on the following page.) - 17 -87 VILLAGE OF PLAINFIELD, ILLINOIS STATEMENT OF CASH FLOWS (Continued) PROPRIETARY FUND For the Year Ended April 30, 2022 Water and Sewer RECONCILIATION OF OPERATING INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating income 1,277,055$ Miscellaneous income 3,550,499 Adjustments to reconcile operating income to net cash from operating activities Depreciation and amortization 3,573,005 Changes in assets and liabilities Accounts receivable 260,261 Deposits (15,575) Pension items - IMRF (238,071) Pension items - OPEB 81,005 Accounts payable (754,319) Asset retirement obligation 14,323 Accrued expenses (4,262) NET CASH FROM OPERATING ACTIVITIES 7,743,921$ CASH AND INVESTMENTS Cash and cash equivalents 24,980,294$ Investments 5,246,044 TOTAL CASH AND INVESTMENTS 30,226,338$ NONCASH TRANSACTIONS Capital contributions 2,713,160$ Capital assets purchased in accounts payable 1,348,311 Unrealized gains/losses (196,684) IEPA loan receivable and payable 2,826,404 TOTAL NONCASH TRANSACTIONS 6,691,191$ See accompanying notes to financial statements. - 18 -88 STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS April 30, 2022 Police Pension ASSETS Cash and short-term investments 134,525$ Investments U.S. Government and U.S. agency obligations 15,142,361 Corporate bonds 137,094 Municipal bonds 3,407,753 Negotiable certificates of deposit 1,461,660 Mutual funds 24,141,720 Receivables Other receivables 112,667 Total assets 44,537,780 LIABILITIES Accounts payable 6,360 Total liabilities 6,360 NET POSITION RESTRICTED FOR PENSIONS 44,531,420$ VILLAGE OF PLAINFIELD, ILLINOIS See accompanying notes to financial statements. - 19 -89 STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUNDS ADDITIONS Contributions Employer 1,697,262$ Employee 1,090,656 Total contributions 2,787,918 Investment income Net depreciation in fair value of investments (5,487,752) Interest and dividends 1,945,058 Total investment income (3,542,694) Less investment expense (152,481) Net investment income (3,695,175) Total additions (907,257) DEDUCTIONS Benefits and refunds 936,000 Administration 54,569 Total deductions 990,569 NET DECREASE (1,897,826) NET POSITION RESTRICTED FOR PENSIONS May 1 46,429,246 April 30 $ 44,531,420 VILLAGE OF PLAINFIELD, ILLINOIS For the Year Ended April 30, 2022 See accompanying notes to financial statements. - 20 -90 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS April 30, 2022 - 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 potential component units. The decision to include a potential component unit in the reporting entity was based upon the significance of its operational or financial relationship with the primary government. 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 transactions related to certain Village functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. Funds are classified into the following categories: governmental, proprietary, and fiduciary. - 21 -91 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 sound 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 activity 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. - 22 -92 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 resources not accounted for in another fund. The Capital Projects Fund is used to account for financial resources to be used for the acquisition or construction of major capital assets (other than those financed by proprietary funds). 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. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period, generally 60 days except for certain revenues collected by the State (e.g., sales and telecom taxes) which use a 90-day period. - 23 -93 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) 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 compliance requirements, are reflected as revenues at the time of receipt or earlier if the susceptible to accrual criteria is met. The Village reports unavailable/deferred revenue and unearned revenue on its financial statements. Unavailable/deferred revenues arise when a potential revenue does not meet the measurable and available or 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, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the Village has a legal claim to the resources, the deferred inflow for unavailable/deferred revenue or the liability for unearned revenue is removed from the financial statements and revenue is recognized. e. Cash and Investments Cash and Cash Equivalents For purposes of the statement of cash flows, the Village’s proprietary funds consider their equity in pooled cash and all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. - 24 -94 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 24 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) e. Cash and Investments (Continued) 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 will benefit periods beyond the date of this report are recorded as prepaid items/expenses on the consumption method. h. Capital Assets Capital assets, which include property, plant, equipment, infrastructure assets (e.g., roads, bridges, stormwater systems), and intangibles (easements and software), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the Village as assets with an initial, individual cost of $5,000 for machinery and equipment, $20,000 for building and improvements, and $50,000 for infrastructure and an estimated useful life in excess of one year. All land and land improvements are capitalized, regardless of cost. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation. - 25 -95 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. - 26 -96 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 26 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) j. Fund Balance/Net Position (Continued) The Village has adopted targeted fund balances for two of its funds. The General Fund has a targeted unassigned fund balance of at least 25% of the total General Fund annual expenditures. General Fund unassigned fund balance in excess of 40% may be transferred to the Capital Improvement Fund. The Water and Sewer Fund has a targeted unrestricted net position of 25% of the total Water and Sewer Fund annual expenses. If the balances exceed 40%, the overage may be used to offset rate increases or be transferred to the Village’s Capital Projects Fund, or a combination thereof. The Village’s flow of funds assumption prescribes that the funds with the highest level of constraint are expended first. If restricted or unrestricted funds are available for spending, the restricted funds are spent first. Additionally, if different levels of unrestricted funds are available for spending, the Village considers committed funds to be expended first followed by assigned and then unassigned funds. In the government-wide financial statements, restricted net position is legally restricted by outside parties for a specific purpose. Net investment in capital assets represents the Village’s investment in the book value of capital assets, less any outstanding debt that was issued to construct or acquire the capital asset. k. Long-Term Obligations In the government-wide financial statements and proprietary funds in the fund financial statements, long-term debt, and other long-term obligations are reported as liabilities in the applicable governmental activities, or business-type activities columns, or proprietary fund financial statements. Bond premiums and discounts, as well as gains and losses on refundings, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premiums or discounts. Bond issuance costs are expensed as incurred. In the fund financial statements, governmental funds recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as an other financing source. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Bond issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures. - 27 -97 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 27 - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) l. Interfund Transactions Interfund service transactions are accounted for as revenues, expenditures, or expenses. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed. All other interfund transactions, except interfund service transactions and reimbursements, are reported as transfers. m. Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. n. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ 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. 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. - 28 -98 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 28 - 2. DEPOSITS AND INVESTMENTS (Continued) Permitted Deposits and Investments - the Village’s investment policy authorizes the Village to make deposits/invest in insured commercial banks, savings and loan institutions, obligations of the U.S. Treasury and U.S. agencies, insured credit union shares, money market mutual funds with portfolios of securities issued or guaranteed by the United States Government or agreements to repurchase these same obligations, repurchase agreements, short-term commercial paper rated within the three highest classifications by at least two standard rating services, obligations of 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 market value. The investment in The Illinois Funds by participants is also reported at amortized cost. The Illinois Funds does not have any limitations or restrictions on participant withdrawals. The Illinois Treasurer’s Office issues a separate financial report for The Illinois Funds which may be obtained by contacting the Administrative Office at Illinois Business Center, 400 West Monroe Street, Suite 401, Springfield, Illinois 62704. The Illinois Metropolitan Investment Fund (IMET) is a local government investment pool. Created in 1996 as a not-for-profit trust formed under the Intergovernmental Cooperation Act and the Illinois Municipal Code. IMET was formed to provide Illinois government agencies with safe, liquid, attractive alternatives for investing and is managed by a Board of Trustees elected from the participating members. IMET offers participants two separate vehicles to meet their investment needs. The IMET Core Fund is designed for public funds that may be invested for longer than one year. The Core Fund carries the highest rating available (AAA) from Moody’s for such funds. Member withdrawals can be made from the core fund with a five day notice. The IMET Convenience Fund (CVF) is designed to accommodate funds requiring high liquidity, including short term cash management programs and temporary investment of bond proceeds. It is comprised of collateralized and FHLB LoC backed bank deposits, FDIC insured certificates of deposit and U.S. Government securities. Member withdrawals are generally on the same day as requested. Investments in IMET are valued at IMET’s share price, which is the price the investment could be sold. a. Village Deposits and Investments It is the policy of the Village to invest its funds in a manner which will provide the highest investment return with the maximum security while meeting the daily cash flow demands of the Village and conforming to all state and local statutes governing the investment of public funds, using the “prudent person” standard for managing the overall portfolio. The primary objectives of the policy are, in order of priority, safety, liquidity, and yield. - 29 -99 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, 2022: Investment Maturities (in Years) Investment Type Fair Value Less than 1 1-5 6-10 Greater than 10 IMET Core Fund $ 5,608,282 $ - $ 5,608,282 $ - $ - U.S. Treasury obligations 411,702 - 411,702 - - Negotiable certificates of deposit 1,985,971 1,152,992 832,979 - - Municipal bonds 1,968,466 948,238 1,020,228 - - TOTAL $ 9,974,421 $ 2,101,230 $ 7,873,191 $ - $ - Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. In accordance with its investment policy, the Village limits its exposure to interest rate risk by matching its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the Village does not directly invest in securities maturing more than two years from the date of purchase. Reserved funds and other funds with longer term investment horizons may be invested in securities exceeding two years if the maturities of such investments are made to coincide as nearly as practicable with the expected use of the funds. Credit risk is the risk that the issuer of a debt security will not pay its par value upon maturity. The Village limits its exposure to credit risk by limiting investments to the types of securities listed above and diversifying the investment portfolio to the best of its abilities based on the type of funds invested and the cash flow needs of those funds. The Illinois Funds, IPRIME, and IMET are rated AAA. The Village’s negotiable certificates of deposits are not rated. The municipal bonds are rated Aa2 or not rated. - 30 -100 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 measurements as of April 30, 2022: The U.S. Treasury obligations are valued using electronic fixed income trade platform feeds and broker feeds (Level 2). 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 2021 levy year attach as an enforceable lien on January 1, 2021, 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, 2022 and are payable in two installments, on or about June 1, 2022 and September 1, 2022. The County collects such taxes and remits them periodically. The allowance for uncollectible taxes has been stated at 1% to 2% of the tax levy, to reflect actual collection experience. The 2021 taxes are intended to finance the 2023 fiscal year and are not considered available for current operations and are, therefore, shown as unavailable/deferred revenue. The 2022 tax levy has not been recorded as a receivable at April 30, 2022, as the tax attached as a lien on property as of January 1, 2022; however, the tax will not be levied until December 2022 and, accordingly, is not measurable at April 30, 2022. - 31 -101 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 31 - 4. CAPITAL ASSETS a. Capital Assets Capital asset activity for the year ended April 30, 2022, was as follows: Beginning Balances Increases Decreases Ending Balances GOVERNMENTAL ACTIVITIES Capital assets not being depreciated Land $ 8,790,403 $ 243,584 $ 1,057,526 $ 7,976,461 Land right of way 95,878,459 1,722,336 - 97,600,795 Construction in progress 9,503,097 5,101,636 - 14,604,733 Total capital assets not being depreciated 114,171,959 7,067,556 1,057,526 120,181,989 Capital assets being depreciated Buildings and improvements 37,742,711 600,759 - 38,343,470 Vehicles and equipment 9,492,257 663,397 431,676 9,723,978 Infrastructure 328,468,571 4,063,337 - 332,531,908 Total capital assets being depreciated 375,703,539 5,327,493 431,676 380,599,356 Less accumulated depreciation for Buildings 13,485,846 911,127 - 14,396,973 Vehicles and equipment 7,562,508 743,471 431,676 7,874,303 Infrastructure 263,972,683 11,752,350 - 275,725,033 Total accumulated depreciation 285,021,037 13,406,948 431,676 297,996,309 Total capital assets being depreciated, net 90,682,502 (8,079,455) - 82,603,047 GOVERNMENTAL ACTIVITIES CAPITAL ASSETS, NET $ 204,854,461 $ (1,011,899) $ 1,057,526 $ 202,785,036 BUSINESS-TYPE ACTIVITIES Capital assets not being depreciated Land $ 3,043,544 $ - $ - $ 3,043,544 Construction in progress 727,125 4,547,087 - 5,274,212 Total capital assets not being depreciated 3,770,669 4,547,087 - 8,317,756 Capital assets being depreciated Buildings 17,448,092 - - 17,448,092 Vehicles and equipment 3,164,882 214,001 95,504 3,283,379 Water transmission system 77,465,473 1,729,832 - 79,195,305 Sewer collection system 58,862,216 983,329 - 59,845,545 Total capital assets being depreciated 156,940,663 2,927,162 95,504 159,772,321 Less accumulated depreciation for Buildings 6,799,019 348,962 - 7,147,981 Vehicles and equipment 1,642,977 222,415 95,504 1,769,888 Water transmission system 26,097,110 1,779,070 - 27,876,180 Sewer collection system 19,819,040 1,222,558 - 21,041,598 Total accumulated depreciation 54,358,146 3,573,005 95,504 57,835,647 Total capital assets being depreciated, net 102,582,517 (645,843) - 101,936,674 BUSINESS-TYPE ACTIVITIES CAPITAL ASSETS, NET $ 106,353,186 $ 3,901,244 $ - $ 110,254,430 - 32 -102 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 $ 254,477 Public safety 650,447 Highways and streets 12,502,024 TOTAL DEPRECIATION EXPENSE - GOVERNMENTAL ACTIVITIES $ 13,406,948 b. Construction Contracts The Village had no significant construction commitments at April 30, 2022. 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, 2021 through April 30, 2022: 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 - 33 -103 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, 2022, for the current or prior claim years. The Village is a member of the Southwest Agency for Health Management (SWAHM), an agency comprised of fourteen communities formed to be a single member in the Intergovernmental Personnel Benefits Cooperative (IPBC) which administers personnel benefits (primarily medical, dental, and life insurance coverage) on behalf of its members. Premiums are paid monthly to another member of SWAHM, which is responsible for collecting all monies and remitting them to IPBC. IPBC is a public entity risk pool established by certain units of local government in Illinois to administer some or all of the personnel benefit programs offered by these members to their officers and employees and to the officers and employees of certain governmental, quasi-governmental, and nonprofit public service entities. IPBC receives, processes and pays such claims as may come within the benefit program of each member. Management consists of a Board of Directors comprised of one appointed representative from each member. In addition, there are two officers; a Benefit Administrator and a Treasurer. The Village, through its membership in SWAHM, does not exercise any control over the activities of IPBC beyond SWAHM’s representation on the Board of Directors. 6. LONG-TERM DEBT a. General Obligation Bonds General obligation bonds are direct obligations and pledge the full faith and credit of the Village. General obligation bonds currently outstanding are as follows: Issue Fund Debt Retired by Balances May 1 Issuances Refundings/ Retirements Balances April 30 Current Portion $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 $ 3,090,000 $ - $ 3,090,000 $ - $ - $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 6,550,000 - 1,025,000 5,525,000 1,060,000 - 34 -104 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 34 - 6. LONG-TERM DEBT (Continued) a. General Obligation Bonds (Continued) Issue Fund Debt Retired by Balances May 1 Issuances Refundings/ Retirements Balances April 30 Current Portion $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 $ - $ 910,000 $ 1,880,000 $ 935,000 $2,385,000 General Obligation Refunding Bonds of 2021, annual installments of $790,000 to $800,000 through December 15, 2024, interest at 0.63% payable each June 15 and December 15. Debt Service - 2,385,000 - 2,385,000 790,000 TOTAL GENERAL OBLIGATION BONDS $ 12,430,000 $ 2,385,000 $ 5,025,000 $ 9,790,000 $ 2,785,000 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 $ 12,205,000 $ - $ 665,000 $ 11,540,000 $ 700,000 TOTAL REVENUE BONDS $ 12,205,000 $ - $ 665,000 $ 11,540,000 $ 700,000 - 35 -105 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 35 - 6. LONG-TERM DEBT (Continued) b. Revenue Bonds Payable (Continued) The amount of pledge remaining as of April 30, 2022, 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 $ 14,659,525 5/1/34 $ 19,911,315 $ 1,129,050 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 $ 1,844,623 $ - $ 165,464 $ 1,679,159 $ 167,540 $3,230,938 Illinois EPA low interest loan, semiannual installments through April 15, 2042, interest at 1.35% payable each April 15 and October 15.* Water and Sewer - 3,597,561 - 3,597,561 89,266 TOTAL ILLINOIS EPA LOANS $ 1,844,623 $ 3,597,561 $ 165,464 $ 5,276,720 $ 256,806 *A debt service to maturity schedule has not been finalized for this Illinois EPA Loan. - 36 -106 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 36 - 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 2023 $ 2,785,000 $ 209,781 2024 2,835,000 162,487 2025 1,890,000 117,540 2026 1,120,000 79,800 2027 1,160,000 40,600 TOTAL $ 9,790,000 $ 610,208 Business-Type Activities Fiscal Revenue Bonds Year Principal Interest 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 $ 11,540,000 $ 3,119,525 - 37 -107 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 37 - 6. LONG-TERM DEBT (Continued) d. Debt Service Requirements to Maturity (Continued) Business-Type Activities Fiscal Illinois EPA Loans Year Principal Interest 2023 $ 167,540 $ 20,467 2024 169,640 18,367 2025 171,767 16,240 2026 173,921 14,086 2027 176,102 11,905 2028 178,310 9,697 2029 180,546 7,461 2030 182,810 5,197 2031 185,102 2,905 2032 93,421 584 TOTAL $ 1,679,159 $ 106,909 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 2022: Balances May 1 Additions Refundings/ Reductions Balances April 30 Current Portion GOVERNMENTAL ACTIVITIES General obligation bonds $ 12,430,000 $ 2,385,000 $ 5,025,000 $ 9,790,000 $ 2,785,000 Compensated absences payable* 1,330,784 952,546 996,301 1,287,029 989,293 Net pension liability - IMRF** 233,765 - 233,765 - - Net pension liability - Police Pension Plan* 5,917,551 7,069,944 - 12,987,495 - Total OPEB liability* 2,037,004 - 596,405 1,440,599 85,314 Unamortized bond premiums 466,127 - 276,617 189,510 - TOTAL GOVERNMENTAL ACTIVITIES $ 22,415,231 $ 10,407,490 $ 7,128,088 $ 25,694,633 $ 3,859,607 *These obligations have typically been liquidated by the General Fund. **IMRF was reported as a net pension asset at April 30, 2022. - 38 -108 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 38 - 6. LONG-TERM DEBT (Continued) e. Changes in Long-Term Liabilities (Continued) Balances May 1, Additions Reductions Balances April 30 Current Portion BUSINESS-TYPE ACTIVITIES Revenue bonds $ 12,205,000 $ - $ 665,000 $ 11,540,000 $ 700,000 Illinois EPA loan 1,844,623 3,597,561 165,464 5,276,720 256,806 Asset retirement obligation 375,000 - - 375,000 - Compensated absences payable 82,306 61,715 69,607 74,414 64,179 Net pension liability IMRF** 41,313 - 41,313 - - Total OPEB liability 57,999 67,286 - 125,285 7,420 Unamortized bond premium 759,430 - 41,379 718,051 - TOTAL BUSINESS-TYPE ACTIVITIES $ 15,365,671 $ 3,726,562 $ 982,763 $ 18,109,470 $ 1,028,405 **IMRF was reported as a net pension asset at April 30, 2022. 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, adjusted for inflation through the end of the year. The estimated remaining useful lives of the water wells range from 20 to 32 years. g. Refundings On September 21, 2021, the Village issued $2,385,000 General Obligation Refunding Bonds, Series 2021, to call and refund $2,355,000 of the Series 2012 Refunding General Obligation Bonds. As a result of the refunding transaction, the Village achieved a cash flow saving of $79,564 and an economic gain of $77,964. 7. INTERFUND ACTIVITY Individual fund transfers were as follows: Fund Transfers In Transfers Out General $ 25,000 $ 6,002,811 Capital Projects 6,002,811 2,058,885 Nonmajor Governmental 2,994,633 25,000 Water and Sewer - 935,748 TOTAL $ 9,022,444 $ 9,022,444 - 39 -109 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 39 - 7. INTERFUND ACTIVITY (Continued) The purposes of significant transfers are as follows: • $2,994,633 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. • $6,002,811 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 fifteen 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. - 40 -110 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 40 - 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, 2022, approximately $1,388,728 in state shared sales tax rebates were incurred under these agreements. Future contingent rebates of approximately $805,466 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 regular sales tax (1%) generated by the project. The Village has rebated $1,334,685 as of April 30, 2022, under this agreement. 11. TAX ABATEMENTS The Village rebates local motor fuel taxes to encourage economic development in the Village. The terms of these rebate arrangements are specified within written agreements with the business concerned as allowed under the Illinois Compiled Statute Municipal Code (65 ILCS 5/8-11-20). Certain rebates may be recaptured if the subject development ceases to operate as intended for a period of more than six consecutive months. These agreements are authorized through formal approval by the Village Board of Trustees. The Village rebated $362,080 of local motor fuel taxes during the year ended April 30, 2022. Future contingent rebates of approximately $152,515 in motor fuel taxes may be rebated if certain criteria are met in future years. 12. DEFINED BENEFIT PENSION PLANS The Village contributes to two defined benefit pension plans: the Illinois Municipal Retirement Fund (IMRF), an agent multiple-employer public employee retirement system, and the Police Pension Plan which is a single-employer pension plan. The benefits, benefit levels, employee contributions, and employer contributions for both plans are governed by Illinois Compiled Statutes (ILCS) and can only be amended by the Illinois General Assembly. Neither of the pension plans issue separate reports on the pension plans. However, IMRF does issue a publicly available report that includes financial statements and supplementary information for the plan as a whole, but not for individual employers. That report can be obtained at www.imrf.org or by writing to Illinois Municipal Retirement Fund, 2211 York Road, Suite 500, Oak Brook, Illinois 60523. The total pension expense for IMRF and the Police Pension Plan was $832,683 for the year ended April 30, 2022. - 41 -111 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 41 - 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 measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, benefits and refunds are recognized as an expense and liability when due and payable. Plan Membership At December 31, 2021, membership consisted of: Inactive employees or their beneficiaries currently receiving benefits 74 Inactive employees entitled to but not yet receiving benefits 67 Active employees 86 TOTAL 227 Benefits Provided All employees (other than those covered by the Police Pension Plan) hired in positions that meet or exceed the prescribed annual hourly standard must be enrolled in IMRF as participating members. IMRF provides two tiers of pension benefits. Employees hired prior to January 1, 2011, are eligible for Tier 1 benefits. For Tier 1 employees, pension benefits vest after eight years of service. Participating members who retire at age 55 (reduced benefits) or after age 60 (full benefits) with eight years of credited service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1 2/3% of their final rate of earnings, for each year of credited service up to 15 years, and 2% for each year thereafter. - 42 -112 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) 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, 2022, was 10.44% of covered payroll. Actuarial Assumptions The Village’s net pension liability was measured as of December 31, 2021 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, 2021 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 - 43 -113 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) 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 improvements projected using scale MP 2020. Discount Rate The discount rate used to measure the total pension liability was 7.25% at December 31, 2021. 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. - 44 -114 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) Changes in the Net Pension Liability (a) Total Pension (b) Plan Fiduciary (a) - (b) Net Pension Liability Liability Net Position (Asset) BALANCES AT JANUARY 1, 2021 $ 29,589,362 $ 29,314,284 $ 275,078 Changes for the period Service cost 649,151 - 649,151 Interest 2,127,316 - 2,127,316 Difference between expected and actual experience 664,132 - 664,132 Assumption changes - - - Employer contributions - 763,678 (763,678) Employee contributions - 309,409 (309,409) Net investment income - 4,714,968 (4,714,968) Benefit payments and refunds (1,143,293) (1,143,293) - Other (net transfer) - 118,660 (118,660) Net changes 2,297,306 4,763,422 (2,466,116) BALANCES AT DECEMBER 31, 2021 $ 31,886,668 $ 34,077,706 $ (2,191,038) - 45 -115 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) Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources For the year ended April 30, 2022, the Village recognized pension expense (income) of $(693,378). At April 30, 2022, 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 $ 618,082 $ 127,710 Assumption changes 92,441 239,151 Net difference between projected and actual earnings on pension plan investments - 3,428,259 Employer contributions after the measurement date 217,775 - TOTAL $ 928,298 $ 3,795,120 $217,775 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, 2023. 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, 2023 $ (602,501) 2024 (1,263,363) 2025 (746,447) 2026 (472,286) 2027 - Thereafter - TOTAL $ (3,084,597) - 46 -116 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 46 - 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) $ 2,395,825 $ (2,191,038) $ (5,774,704) Police Pension Plan Plan Administration Police sworn personnel are covered by the Police Pension Plan (the Plan). Although this is a single-employer pension plan, the defined benefits and employee and employer contribution levels are governed by Illinois Compiled Statutes (40 ILCS 5/3-1) and may be amended only by the Illinois legislature. The Village accounts for the Plan as a pension trust fund. The Plan is governed by a five-member Board of Trustees. Two members of the Board of Trustees are appointed by the Village President, one member is elected by pension beneficiaries, and two members are elected by active police employees. The Plan is accounted for on the economic resources measurement focus and the accrual basis of accounting. Employer and employee contributions are recognized when earned in the year that the contributions are required, and benefits and refunds are recognized as an expense and liability when due and payable. Administrative costs are financed through contributions and investment income. - 47 -117 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 47 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Plan Membership At April 30, 2022, the measurement date, membership consisted of: Inactive plan members or beneficiaries currently receiving benefits 13 Inactive plan members entitled to but not yet receiving benefits 8 Active plan members 62 TOTAL 83 Benefits Provided The Plan provides retirement benefits as well as death and disability benefits. Tier 1 employees (those hired prior to January 1, 2011) attaining the age of 50 or older with 20 or more years of creditable service are entitled to receive an annual retirement benefit equal to one-half of the salary attached to the rank held on the last day of service, or for one year prior to the last day, whichever is greater. The annual benefit shall be increased by 2.50% of such salary for each additional year of service over 20 years up to 30 years to a maximum of 75% of such salary. Employees with at least eight years but less than 20 years of creditable service may retire at or after age 60 and receive a reduced benefit. The monthly benefit of a police officer who retired with 20 or more years of service after January 1, 1977 shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least 55 years, by 3% of the original pension, and 3% compounded annually thereafter. Tier 2 employees (those hired on or after January 1, 2011) attaining the age of 55 or older with ten or more years of creditable service are entitled to receive an annual retirement benefit equal to the average monthly salary obtained by dividing the total salary of the police officer during the 96 consecutive months of service within the last 120 months of service in which the total salary was the highest by the number of months of service in that period. Police officers’ salary for pension purposes is capped at $106,800, plus the lesser of ½ of the annual change in the Consumer Price Index or 3% compounded. The annual benefit shall be increased by 2.50% of such - 48 -118 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 48 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Benefits Provided (Continued) salary for each additional year of service over 20 years up to 30 years to a maximum of 75% of such salary. Employees with at least ten years may retire at or after age 50 and receive a reduced benefit (i.e., ½% for each month under 55). The monthly benefit of a Tier 2 police officer shall be increased annually at age 60 on the January 1st after the police officer retires, or the first anniversary of the pension starting date, whichever is later. Noncompunding increases occur annually, each January thereafter. The increase is the lesser of 3% or ½ of the change in the Consumer Price Index for the preceding calendar year. Contributions Employees are required by ILCS to contribute 9.91% of their base salary to the Plan. If an employee leaves covered employment with less than 20 years of service, accumulated employee contributions may be refunded without accumulated interest. The Village is required to contribute the remaining amounts necessary to finance the Plan and the administrative costs as actuarially determined by an enrolled actuary. Effective January 1, 2011, the Village has until the year 2040 to fund 90% of the past service cost for the Plan. However, the Village has elected to fund 100% of the past service cost on a closed basis by the year 2040. For the year ended April 30, 2022, the Village’s contribution was 27.36% 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. - 49 -119 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 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% 5.9% Small cap domestic equity 11.7% 7.7% International equity 8.3% 6.8% Fixed income 45% 1.0% 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, 2021. Historical data is utilized to establish long-term trends in data and relationships across asset classes. Bond yield inputs were updated to December 31, 2021. International Equity = the MSCI EAFE Index from December 31, 1969 through December 31, 2021. 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. - 50 -120 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 50 - 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, 2022: The U.S. Treasury obligations and equity mutual funds are valued using 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, 2022, the annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, was (7.70)%. 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. - 51 -121 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 51 - 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, 2022: Investment Maturities (in Years) Investment Type Fair Value Less than 1 1-5 6-10 Greater than 10 U.S. Treasury obligations $ 2,835,992 $ 200,297 $ 2,489,750 $ 145,945 $ - U.S. Agency obligations 12,306,369 783,153 7,379,982 4,102,839 40,395 Negotiable certificates of deposit 1,461,660 - 821,334 640,326 - Corporate bonds 137,094 - 137,094 - - Municipal bonds 3,407,753 311,891 2,137,703 958,159 - TOTAL $ 20,148,868 $ 1,295,341 $ 12,965,863 $ 5,847,269 $ 40,395 Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. In accordance with its investment policy, the Plan limits its exposure to interest rate risk through the proper diversifications of maturities and sectors while maintaining cash flow adequate to meet anticipated disbursements for at least six months by utilizing short-term money market investments. There are no constraints on any of the fixed income portfolio’s average maturity. The average duration of any fixed income portfolio shall not exceed 12 years at any given time unless deemed otherwise by the Board of Trustees. Credit Risk Credit risk is the risk that the issuer of a debt security will not pay its par value upon maturity. The Plan limits its exposure to credit risk by primarily investing in U.S. Treasury or U.S. agency obligations. The 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. - 52 -122 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 52 - 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% 0.0% 30% Fixed income 40% 45.0% 70% U.S. stocks 35% 46.7% 45% Non-U.S. stocks 0% 8.3% 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 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 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. - 53 -123 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 53 - 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, 2021 $ 52,346,796 $ 46,429,246 $ 5,917,550 Changes for the period Service cost 1,416,091 - 1,416,091 Interest 3,597,405 - 3,597,405 Difference between expected and actual experience (12,533) - (12,533) Changes in assumptions 631,153 - 631,153 Employer contributions - 1,697,262 (1,697,262) Contributions – buy back 476,003 476,003 - Benefit terms changes - - - Employee contributions - 614,653 (614,653) Net investment income - (3,695,174) 3,695,174 Benefit payments and refunds (936,000) (936,000) - Administrative expense - (54,570) 54,570 Net changes 5,172,119 (1,897,826) 7,069,945 BALANCES AT APRIL 30, 2022 $ 57,518,915 $ 44,531,420 $ 12,987,495 There were assumption changes related to mortality rates, salary increases, and payroll growth since the prior valuation. - 54 -124 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 54 - 12. DEFINED BENEFIT PENSION PLANS (Continued) a. Plan Descriptions (Continued) Police Pension Plan (Continued) Actuarial Assumptions The total pension liability above was determined by an actuarial valuation performed as of April 30, 2022, using the following actuarial methods and assumptions: Actuarial valuation date April 30, 2022 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-2019 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) $ 23,586,388 $ 12,987,495 $ 4,553,820 - 55 -125 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 55 - 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, 2022, the Village recognized police pension expense of $1,526,061. At April 30, 2022, 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 $ 669,150 $ 2,860,257 Changes in assumptions 1,437,341 - Net difference between projected and actual earnings on pension plan investments 2,654,215 - TOTAL $ 4,760,706 $ 2,860,257 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, 2023 $ 263,279 2024 470,381 2025 (137,443) 2026 1,188,116 2027 (189,846) Thereafter 305,962 TOTAL $ 1,900,449 - 56 -126 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 56 - 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 benefits to the retirees via the health insurance plan (pay as you go), which results in an implicit subsidy to the Village. For certain disabled employees who qualify for health insurance benefits under the Public Safety Employee Benefits Act (PSEBA), the Village is required to pay 100% of the cost of basic health insurance for the employee and their dependents for their lifetime. As of April 30, 2022, 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, 2022, membership consisted of: Inactive employees or beneficiaries currently receiving benefit payments 11 Inactive employees entitled to but not yet receiving benefit payments - Active employees 141 TOTAL 152 - 57 -127 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 57 - 13. OTHER POSTEMPLOYMENT BENEFITS (Continued) d. Total OPEB Liability The Village’s total OPEB liability of $1,565,884 was measured as of April 30, 2022 and was determined by an actuarial valuation as of May 1, 2021. e. Actuarial Assumptions and Other Inputs The total OPEB liability at April 30, 2022, as determined by an actuarial valuation as of May 1, 2021, 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 2.50% Salary Increases 4.00% Discount rate 3.98% Healthcare cost trend rates 4.00 - 6.00% initial 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, 2022. 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, 2021, valuation are based on 10% participation assumed, with 40% electing spouse coverage. - 58 -128 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 58 - 13. OTHER POSTEMPLOYMENT BENEFITS (Continued) f. Changes in the Total OPEB Liability Total OPEB Liability BALANCES AT MAY 1, 2021 $ 2,095,003 Changes for the period Service cost 31,986 Interest 37,490 Difference between expected & actual experience 62,114 Changes in assumptions (567,975) Benefit payments (92,734) Other changes - Net changes (529,119) BALANCES AT APRIL 30, 2022 $ 1,565,884 There were changes in assumptions related to the discount rate, health care trend rate, and inflation rate from the previous valuation. In addition, the decrements were changed to those in the most recent IMRF and Plainfield Police Pension Fund pension plan actuarial valuation reports. g. Rate Sensitivity The following is a sensitivity analysis of the total OPEB liability to changes in the discount rate and the healthcare cost trend rate. The table below presents the total OPEB liability of the Village calculated using the discount rate of 3.98% 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 or 1 percentage point higher than the current rate: 1% Decrease Current Discount Rate 1% Increase Total OPEB liability $ 1,785,326 $ 1,565,884 $ 1,392,827 - 59 -129 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 59 - 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 4 to 6% 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 lower or 1 percentage point higher than the current rate: 1% Decrease Current Healthcare Rate 1% Increase Total OPEB liability $ 1,379,972 $ 1,565,884 $ 1,799,791 h. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended April 30, 2022, the Village recognized OPEB expense of $75,655. At April 30, 2022, 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 $ 251,182 $ 249,504 Changes in assumptions 608,930 601,898 TOTAL $ 860,112 $ 851,402 Amounts reported as deferred outflows of resources and deferred inflows of resources will be recognized in OPEB expense as follows: Year Ending April 30, 2023 $ 6,179 2024 6,179 2025 6,179 2026 5,669 2027 5,144 Thereafter (20,640) TOTAL $ 8,710 - 60 -130 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO FINANCIAL STATEMENTS (Continued) - 60 - 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 are 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. The Board of Trustees amended the by-laws of the Plan effective January 1, 2011. The Village contributed $247,550 to the Deferred Compensation Plan 457(b) Plan during the year ended April 30, 2022. - 61 -131 REQUIRED SUPPLEMENTARY INFORMATION 132 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual REVENUES Taxes 8,156,580$ 8,156,580$ 8,506,652$ Licenses and permits 1,388,200 1,388,200 2,129,563 Intergovernmental 12,290,750 12,290,750 16,770,282 Charges for services 6,103,700 6,103,700 6,331,155 Fines and forfeits 694,000 694,000 564,114 Investment income 41,758 41,758 (91,661) Miscellaneous 133,000 133,000 233,677 Total revenues 28,807,988 28,807,988 34,443,782 EXPENDITURES Current General government 5,895,895 5,895,895 6,060,875 Public safety 14,332,593 14,332,593 13,199,285 Highways and streets 8,806,500 8,806,500 8,810,301 Total expenditures 29,034,988 29,034,988 28,070,461 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (227,000) (227,000) 6,373,321 OTHER FINANCING SOURCES (USES) Transfers in 225,000 225,000 25,000 Transfers (out)- - (6,002,811) Sale of capital assets 2,000 2,000 - Total other financing sources (uses)227,000 227,000 (5,977,811) NET CHANGE IN FUND BALANCE -$ -$ 395,510 FUND BALANCE, MAY 1 13,272,425 FUND BALANCE, APRIL 30 13,667,935$ (See independent auditor's report.) - 62 -133 FISCAL YEAR ENDED APRIL 30,2016 2017 2018 2019 2020 2021 2022 Actuarially determined contribution 632,404$ 651,811$ 683,524$ 673,301$ 641,018$ 756,973$ 707,359$ Contributions in relation to the actuarially determined contribution 632,404 651,811 683,524 673,301 641,018 756,973 707,359 CONTRIBUTION DEFICIENCY (Excess)-$ -$ -$ -$ -$ -$ -$ Covered payroll 5,619,601$ 5,820,182$ 6,159,861$ 6,335,963$ 6,464,299$ 6,967,059$ 6,778,469$ Contributions as a percentage of covered payroll 11.25%11.20%11.10%10.63%9.92%10.87%10.44% 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 Seven 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 22 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.) - 63 -134 FISCAL YEAR ENDED APRIL 30,2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Actuarially determined contribution 808,308$ 808,112$ 935,192$ 902,596$ 1,099,147$ 1,295,962$ 1,246,616$ 1,274,674$ 1,580,337$ 1,690,118$ Contributions in relation to the actuarially determined contribution 888,578 886,519 898,172 948,549 1,101,142 1,364,479 1,402,674 1,297,308 1,577,686 1,697,262 CONTRIBUTION DEFICIENCY (Excess)(80,270)$ (78,407)$ 37,020$ (45,953)$ (1,995)$ (68,517)$ (156,058)$ (22,634)$ 2,651$ (7,144)$ Covered payroll 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$ 6,202,351$ Contributions as a percentage of covered payroll 19.47%18.73%18.66%18.62%20.97%24.70%24.07%21.32%26.20%27.36% 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 19 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.) - 64 -135 MEASUREMENT DATE DECEMBER 31,2015 2016 2017 2018 2019 2020 2021 TOTAL PENSION LIABILITY Service cost 655,050$ 653,238$ 667,207$ 621,641$ 671,606$ 684,620$ 649,151$ Interest 1,440,465 1,549,109 1,691,702 1,765,752 1,903,522 2,050,886 2,127,316 Differences between expected and actual experience (198,500) 173,858 7,116 159,846 282,268 (235,564) 664,132 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) (1,143,293) Net change in total pension liability 1,442,834 1,897,140 1,072,079 2,776,787 2,025,273 1,228,359 2,297,306 Total pension liability - beginning 19,146,890 20,589,724 22,486,864 23,558,943 26,335,730 28,361,003 29,589,362 TOTAL PENSION LIABILITY - ENDING 20,589,724$ 22,486,864$ 23,558,943$ 26,335,730$ 28,361,003$ 29,589,362$ 31,886,668$ PLAN FIDUCIARY NET POSITION Contributions - employer 637,826$ 669,937$ 669,286$ 703,864$ 617,053$ 694,734$ 763,678$ Contributions - member 253,640 267,974 271,577 297,890 290,454 291,633 309,409 Net investment income 85,777 1,184,782 3,015,203 (914,219) 3,812,685 3,496,013 4,714,968 Benefit payments, including refunds of member contributions (485,137) (412,666) (528,884) (652,817) (832,123) (830,462) (1,143,293) Administrative expense/other (466,427) 5,449 (203,705) 329,608 15,357 77,814 118,660 Net change in plan fiduciary net position 25,679 1,715,476 3,223,477 (235,674)3,903,426 3,729,732 4,763,422 Plan fiduciary net position - beginning 16,952,168 16,977,847 18,693,323 21,916,800 21,681,126 25,584,552 29,314,284 PLAN FIDUCIARY NET POSITION - ENDING 16,977,847$ 18,693,323$ 21,916,800$ 21,681,126$ 25,584,552$ 29,314,284$ 34,077,706$ EMPLOYER'S NET PENSION LIABILITY (ASSET)3,611,877$ 3,793,541$ 1,642,143$ 4,654,604$ 2,776,451$ 275,078$ (2,191,038)$ VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS ILLINOIS MUNICIPAL RETIREMENT FUND Last Seven Fiscal Years - 65 -136 MEASUREMENT DATE DECEMBER 31,2015 2016 2017 2018 2019 2020 2021 Plan fiduciary net position as a percentage of the total pension liability 82.46%83.13%93.03%82.33%90.21%99.07%106.87% Covered payroll 5,619,601$ 5,954,999$ 6,035,047$ 6,335,404$ 6,454,529$ 6,486,869$ 6,861,446$ Employer's net pension liability (asset) as a percentage of covered payroll 64.30%63.70%27.20%73.50%43.00%4.20%(31.90%) 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.) - 66 -137 MEASUREMENT DATE APRIL 30,2015 2016 2017 2018 2019 2020 2021 2022 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$ 1,416,091$ Interest 2,039,130 2,374,855 2,718,699 2,879,343 3,076,159 3,011,884 3,339,001 3,597,405 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) (12,533) Changes of assumptions 2,082,221 1,674,600 (928,943) 1,138,995 1,585,849 - - 631,153 Contributions - buyback - - - - - - - 476,003 Benefit payments, including refunds of member contributions (413,533) (434,932) (442,742) (494,765) (510,423) (640,262) (811,860) (936,000) 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 5,172,119 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 52,346,796 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$ 57,518,915$ 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$ 1,697,262$ Contributions - member 522,107 490,958 509,526 524,835 555,362 580,065 655,092 614,653 Contributions - buyback - - - - - - - 476,003 Net investment income 1,466,441 (72,695) 2,276,889 2,098,694 1,688,922 532,039 8,660,971 (3,695,175) Benefit payments, including refunds of member (413,533) (434,932) (442,742) (494,765) (510,423) (640,262) (811,860) (936,000) contributions Administrative expense (33,752) (32,827) (41,812) (42,745) (49,718) (43,145) (43,819) (54,569) 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 (1,897,826) 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 46,429,246 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$ 44,531,420$ 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$ 12,987,495$ VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS POLICE PENSION FUND Last Eight Fiscal Years - 67 -138 MEASUREMENT DATE APRIL 30,2015 2016 2017 2018 2019 2020 2021 2022 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%77.42% Covered payroll 4,814,515$ 5,093,977$ 5,249,845$ 5,525,220$ 5,827,563$ 6,084,253$ 6,021,819$ 6,202,351$ 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%209.40% Notes to Required Supplementary Information 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 2019 to reflect revised expectations with respect to mortality rates. There was a change with respect to actuarial assumptions in 2022 to reflect revised expectations with respect to mortality rates, salary increases, and payroll growth. 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 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 2017 to reflect revised expectations with respect to mortality rates. (See independent auditor's report.) - 68 -139 MEASUREMENT DATE APRIL 30,2018 2019 2020 2021 2022 TOTAL OPEB LIABILITY Service cost 20,960$ 26,191$ 28,320$ 26,239$ 31,986$ Interest 48,256 49,905 45,347 43,717 37,490 Changes of benefit terms - - - - - Differences between expected and actual experience (293,399) (221,712) - 74,837 62,114 Changes of assumptions 302,198 175,872 85,282 438,713 (567,975) Benefit payments (32,954) (32,258) (25,206) (44,805) (92,734) Other changes - 36,381 (2,736) - - Net change in total OPEB liability 45,061 34,379 131,007 538,701 (529,119) Total OPEB liability - beginning 1,345,855 1,390,916 1,425,295 1,556,302 2,095,003 TOTAL OPEB LIABILITY - ENDING 1,390,916$ 1,425,295$ 1,556,302$ 2,095,003$ 1,565,884$ Covered-employee payroll 10,735,898$ 11,381,178$ 11,381,178$ 12,031,717$ 12,031,717$ Employer's total OPEB liability as a percentage of covered-employee payroll 12.96%12.52%13.67%17.41%13.01% 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 Five Fiscal Years Ultimately,this schedule should present information for the last ten years.However,until ten years of information can be compiled, information will be presented for as many years as is available. 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. There were changes in assumptions related to the discount rate,health care trend rate,and inflation rate in 2022.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.) - 69 -140 FISCAL YEAR ENDED APRIL 30,2015 2016 2017 2018 2019 2020 2021 2022 Annual money-weighted rate of return, net of investment expense 6.64%(0.29%)8.93%7.21%5.18%1.49%23.12%(7.70%) Notes to Required Supplementary Information VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF INVESTMENT RETURNS POLICE PENSION FUND Last Eight 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.) - 70 -141 - 47 - VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO REQUIRED SUPPLEMENTARY INFORMATION April 30, 2022 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 information presented in the accompanying financial statements is the legally enacted budget ordinance adjusted for the approved revisions. 2. EXPENDITURES OVER BUDGET OF INDIVIDUAL FUNDS The following governmental funds had expenditures that exceeded budget: Fund Budget Expenditures Debt Service $ 2,996,349 $ 3,024,633 Liability Insurance 510,336 593,237 Audit 42,000 42,550 Downtown TIF 1,040,000 2,109,178 Route 30 TIF 7,500 57,029 - 71 -142 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES 143 MAJOR GOVERNMENTAL FUNDS 144 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual TAXES Property taxes 4,518,780$ 4,518,780$ 4,593,107$ Property tax - police pension 1,700,000 1,700,000 1,697,212 Property taxes - road and bridge 380,000 380,000 400,655 Property taxes - IMRF 550,000 550,000 549,910 Hotel/motel tax 800 800 1,960 Amusement tax 7,000 7,000 5,746 Local motor fuel tax 1,000,000 1,000,000 1,258,062 Total taxes 8,156,580 8,156,580 8,506,652 LICENSES AND PERMITS Licenses Liquor 100,000 100,000 121,183 Contractors 45,000 45,000 50,100 Cigarette 6,000 6,000 5,500 Scavenger 200 200 50 Business 40,000 40,000 43,963 Total licenses 191,200 191,200 220,796 Permits Building 1,175,000 1,175,000 1,846,761 Sign 5,000 5,000 4,731 Special movement 15,000 15,000 55,430 Solicitors 2,000 2,000 1,845 Total permits 1,197,000 1,197,000 1,908,767 Total licenses and permits 1,388,200 1,388,200 2,129,563 INTERGOVERNMENTAL Grant revenue 35,750 35,750 81,261 Personal property replacement tax 55,000 55,000 139,552 Sales tax 6,550,000 6,550,000 8,801,385 Use tax 1,550,000 1,550,000 1,732,695 Income tax 4,100,000 4,100,000 6,015,389 Total intergovernmental 12,290,750 12,290,750 16,770,282 CHARGES FOR SERVICES Rental income 49,200 49,200 49,200 Zoning applications 15,000 15,000 28,344 Accident report copies 5,000 5,000 8,650 Maps and ordinances copies 2,000 2,000 2,199 Garbage fees 4,875,000 4,875,000 4,958,060 Engineering services 5,000 5,000 - (This schedule is continued on the following page.) - 72 -145 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual CHARGES FOR SERVICES (Continued) Special detail reimbursement 75,000$ 75,000$ 115,813$ Tower rent 46,000 46,000 46,240 Telephone franchise fee 120,000 120,000 93,686 Cable franchise fee 475,000 475,000 511,952 Amphitheater rent 500 500 250 School liaison reimbursement 395,000 395,000 468,154 HIDTA/organized crime reimbursement 10,000 10,000 17,386 Community room rental 4,000 4,000 475 Sex offenders registration - - 650 Parking lot revenues 2,000 2,000 5,346 Impound fees 25,000 25,000 24,750 Total charges for services 6,103,700 6,103,700 6,331,155 FINES AND FORFEITS Will County Circuit Court fines 325,000 325,000 388,600 Kendall County Circuit Court fines 3,000 3,000 4,594 Traffic and ordinance fines 125,000 125,000 110,025 Drug forfeiture 225,000 225,000 51,871 False alarm fees 1,000 1,000 (600) Administrative fines - late fees 9,000 9,000 6,595 Asset seizure - federal (Department of Justice equitable sharing)5,000 5,000 1,755 Asset seizure - federal (U.S. Treasury equitable sharing)1,000 1,000 - Court fines - drug account - - 1,274 Total fines and forfeits 694,000 694,000 564,114 INVESTMENT INCOME 41,758 41,758 (91,661) MISCELLANEOUS Other reimbursements 90,000 90,000 194,732 Other receipts 25,000 25,000 25,047 PEMA donation - - 5,364 Miscellaneous donations 15,000 15,000 8,534 Event sponsorship program 3,000 3,000 - Total miscellaneous 133,000 133,000 233,677 TOTAL REVENUES 28,807,988$ 28,807,988$ 34,443,782$ (See independent auditor's report.) - 73 -146 SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual GENERAL GOVERNMENT Legislative 895,230$ 895,230$ 1,275,816$ Administration 932,085 932,085 945,946 Community relations 201,000 201,000 182,557 Facility management 174,600 174,600 170,604 Human resources 319,100 319,100 310,407 Information technology 1,160,520 1,160,520 1,076,052 Legal program 514,510 514,510 498,297 Planning 676,050 676,050 588,910 Building 1,022,800 1,022,800 1,036,704 Subtotal 5,895,895 5,895,895 6,085,293 Insurance allocation - - (24,418) Total general government 5,895,895 5,895,895 6,060,875 PUBLIC SAFETY Police department Executive 654,089 654,089 592,826 Police operations 8,303,140 8,303,140 8,058,571 Police administration 2,966,682 2,966,682 2,693,316 Seizure/forfeiture 225,000 225,000 70,599 Police special activities 35,000 35,000 82,886 Support services 1,854,586 1,854,586 1,625,058 Nondivisional 120,000 120,000 37,158 Total police department 14,158,497 14,158,497 13,160,414 Police commission 31,521 31,521 21,689 PEMA 142,575 142,575 67,090 Subtotal 14,332,593 14,332,593 13,249,193 Insurance allocation - - (49,908) Total public safety 14,332,593 14,332,593 13,199,285 VILLAGE OF PLAINFIELD, ILLINOIS (This schedule is continued on the following page.) - 74 -147 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual HIGHWAYS AND STREETS Waste hauler 4,480,000$ 4,480,000$ 4,561,774$ Administration 651,900 651,900 620,590 Street maintenance 3,198,600 3,198,600 3,171,802 Vehicle maintenance 281,100 281,100 262,098 Forestry 194,900 194,900 207,965 Subtotal 8,806,500 8,806,500 8,824,229 Insurance allocation - - (13,928) Total highways and streets 8,806,500 8,806,500 8,810,301 TOTAL EXPENDITURES 29,034,988$ 29,034,988$ 28,070,461$ (See independent auditor's report.) - 75 -148 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual GENERAL GOVERNMENT Legislative Salaries - President 24,000$ 24,000$ 24,000$ Salaries - Elected Officials 25,000 25,000 25,800 Salaries - Liquor Commission 1,500 1,500 1,500 Salaries - Village Treasurer 2,500 2,500 2,500 FICA 3,300 3,300 3,336 Medicare 780 780 780 Employee insurance 150 150 8 Travel/training 10,000 10,000 - Replacement equipment 3,000 3,000 2,684 Dues and subscriptions 50,000 50,000 52,710 Public relations 115,000 115,000 105,690 Cable TV 10,000 10,000 - Economic incentive rebate 650,000 650,000 1,056,808 Total legislative 895,230 895,230 1,275,816 Administration Salaries - full-time 675,000 675,000 678,916 Salaries - part-time 75,000 75,000 75,283 Salaries - overtime 2,000 2,000 1,158 FICA 45,000 45,000 44,578 Medicare 10,500 10,500 10,842 IMRF 80,000 80,000 78,435 Employee insurance 90,000 90,000 99,570 Deferred compensation contribution 25,000 25,000 16,635 Travel/training 12,000 12,000 2,311 Unemployment insurance 5,000 5,000 4,303 Telephone/internet 12,085 12,085 6,101 Cellular phones/pagers 2,500 2,500 3,361 Dues and subscriptions 5,000 5,000 1,549 Office supplies/postage 32,000 32,000 34,062 Gas, oil, wash, and mileage 9,500 9,500 3,143 Maintenance contract/lease 8,000 8,000 1,998 Recording fees 1,000 1,000 509 Legal notices 2,500 2,500 1,051 Attorney legal fees 80,000 80,000 106,052 Contractual services 65,000 65,000 117,081 Office furniture and equipment 5,000 5,000 1,632 Contingencies 40,000 40,000 7,376 Subtotal administration 1,282,085 1,282,085 1,295,946 Less water and sewer reimbursement (350,000) (350,000) (350,000) Total administration 932,085 932,085 945,946 (This schedule is continued on the following pages.) - 76 -149 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual GENERAL GOVERNMENT (Continued) Community relations Salaries - full-time 111,000$ 111,000$ 108,659$ FICA 6,800 6,800 6,513 Medicare 1,600 1,600 1,523 IMRF 12,100 12,100 11,510 Employee insurance 25,000 25,000 25,377 Deferred compensation contribution 4,000 4,000 3,783 Travel/training 1,500 1,500 35 Telephone/internet 750 750 384 Public relations 28,000 28,000 15,522 Office supplies/postage 300 300 22 Dues and subscriptions 850 850 604 Gas, oil, wash, and mileage 100 100 - Marketing and promotion 1,000 1,000 - Settler's Park 4,000 4,000 4,825 Contractual services 4,000 4,000 3,800 Total community relations 201,000 201,000 182,557 Facility management Salaries - full-time 55,000 55,000 55,226 Salaries - overtime 4,500 4,500 4,729 FICA 3,700 3,700 3,594 Medicare 900 900 841 IMRF 6,500 6,500 6,266 Building maintenance supplies 15,000 15,000 9,581 Deferred compensation contribution 1,000 1,000 1,229 Contractual services 45,000 45,000 73,570 Employee insurance 18,000 18,000 13,899 Building improvements 25,000 25,000 1,669 Total facility management 174,600 174,600 170,604 Human resources Salaries - full-time 190,000 190,000 196,717 Salaries - overtime 500 500 - FICA 12,000 12,000 11,810 Medicare 2,800 2,800 2,762 IMRF 21,000 21,000 20,806 Employee insurance 45,000 45,000 43,435 Deferred compensation contribution 8,000 8,000 7,042 Travel/training 6,500 6,500 383 Telephone/internet 1,000 1,000 514 Cellular telephone/pager 600 600 466 Office supplies/postage 1,500 1,500 1,424 Dues and subscriptions 9,000 9,000 9,563 Gas, oil, wash, and mileage 1,200 1,200 - Public relations 12,000 12,000 8,597 Contractual services 8,000 8,000 6,888 Total human resources 319,100 319,100 310,407 (This schedule is continued on the following pages.) - 77 -150 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual GENERAL GOVERNMENT (Continued) Information technology Salaries - full-time 368,000$ 368,000$ 332,536$ Salaries - overtime 500 500 - FICA 23,000 23,000 19,562 Medicare 5,400 5,400 4,575 IMRF 40,500 40,500 34,516 Employee insurance 81,000 81,000 94,994 Deferred compensation contribution 6,000 6,000 5,100 Travel/training 17,000 17,000 1,665 Telephone/internet 500 500 257 Cellular telephone/pagers 4,170 4,170 2,674 Office supplies/postage 1,750 1,750 909 Dues and subscriptions 800 800 564 Gas, oil, wash, and mileage 400 400 - Uniforms/clothing 800 800 289 Software licensing/renewals 436,700 436,700 455,314 Software 78,500 78,500 54,827 Contractual services 55,500 55,500 29,115 Computers 40,000 40,000 39,155 Total information technology 1,160,520 1,160,520 1,076,052 Legal program Salaries - full-time 292,000 292,000 291,810 Salaries - part-time 35,000 35,000 25,971 Salaries - overtime 1,000 1,000 - FICA 20,300 20,300 18,952 Medicare 4,750 4,750 4,538 IMRF 36,000 36,000 34,019 Employee insurance 68,000 68,000 65,032 Deferred compensation contribution 8,000 8,000 9,496 Travel/training 3,000 3,000 226 Telephone/internet 1,000 1,000 515 Cellular phones/pager 700 700 764 Office supplies/postage 10,000 10,000 6,600 Dues and subscriptions 10,500 10,500 11,667 Gas, oil, wash, and mileage 500 500 1,135 Uniforms/clothing 600 600 598 Maintenance contract/lease 2,160 2,160 2,931 Vehicle maintenance 1,000 1,000 3,731 Legal fees 20,000 20,000 20,312 Total legal program 514,510 514,510 498,297 Planning Salaries - full-time 389,000 389,000 369,103 Compensation - plan commission 6,500 6,500 5,550 Salaries - overtime 2,000 2,000 177 FICA 25,000 25,000 22,860 Medicare 5,800 5,800 5,346 (This schedule is continued on the following pages.) - 78 -151 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual GENERAL GOVERNMENT (Continued) Planning (Continued) IMRF 43,000$ 43,000$ 39,109$ Employee insurance 93,000 93,000 80,653 Deferred compensation contribution 8,500 8,500 5,663 Travel/training 8,000 8,000 3,427 Unemployment insurance 1,000 1,000 962 Telephone/internet 3,000 3,000 1,541 Cellular phones/pagers 1,500 1,500 932 Office supplies/postage 12,000 12,000 9,310 Dues and subscriptions 5,000 5,000 4,837 Gas, oil, wash, and mileage 750 750 40 Maintenance contract/lease 2,000 2,000 1,878 Vehicle maintenance 1,000 1,000 - Legal fees 14,000 14,000 11,585 Special projects/programs 15,000 15,000 - Contractual services 30,000 30,000 10,401 Engineer fees 10,000 10,000 15,536 Total planning 676,050 676,050 588,910 Building Salaries - full-time 655,000 655,000 679,395 Salaries - overtime 3,000 3,000 2,270 FICA 41,000 41,000 40,832 Medicare 9,800 9,800 9,549 IMRF 73,000 73,000 71,294 Employee insurance 178,000 178,000 168,199 Deferred compensation contribution 15,000 15,000 10,015 Travel/training 12,000 12,000 6,843 Unemployment insurance 1,500 1,500 1,696 Telephone/internet 1,000 1,000 514 Cellular phones/pagers 4,500 4,500 3,830 Office supplies/postage 10,000 10,000 8,107 Dues and subscriptions 3,000 3,000 546 Gas, oil, wash, and mileage 1,000 1,000 - Uniforms/clothing 1,000 1,000 1,570 Recording fees 3,000 3,000 2,501 Vehicle maintenance 1,000 1,000 - Contractual services 10,000 10,000 29,543 Total building 1,022,800 1,022,800 1,036,704 Subtotal 5,895,895 5,895,895 6,085,293 Insurance allocation - - (24,418) Total general government 5,895,895 5,895,895 6,060,875 (This schedule is continued on the following pages.) - 79 -152 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual PUBLIC SAFETY Police department Executive Salaries - full-time 345,063$ 345,063$ 335,089$ Salaries - part-time 34,944 34,944 15,622 Salaries - overtime 1,000 1,000 649 FICA 23,622 23,622 20,364 Medicare 5,525 5,525 4,958 IMRF 25,576 25,576 20,032 Employee insurance 72,800 72,800 63,500 Deferred compensation contribution 8,000 8,000 6,455 Travel/training 7,000 7,000 886 Education/school 3,000 3,000 3,000 Unemployment insurance 20,000 20,000 20,663 Telephone/internet 1,100 1,100 534 Cellular phones/pagers 1,200 1,200 466 Office supplies/postage 8,000 8,000 7,025 Replacement supplies 4,550 4,550 1,562 Dues and subscriptions 5,000 5,000 4,841 Gas, oil, wash, and mileage 3,700 3,700 2,219 Uniforms/clothing 1,800 1,800 1,240 Maintenance contract/lease 6,709 6,709 5,911 Custodian 65,000 65,000 68,030 Vehicle equipment maintenance 2,500 2,500 1,347 Contractual services 8,000 8,000 7,893 Sex offender's registration fee - - 540 Total executive 654,089 654,089 592,826 Police operations Salaries - full-time 4,262,309 4,262,309 4,079,432 Salaries - overtime 250,000 250,000 194,310 FICA 279,763 279,763 254,949 Medicare 65,428 65,428 59,931 IMRF 14,550 14,550 13,460 Police pension contribution 1,700,000 1,700,000 1,697,212 Employee insurance 665,615 665,615 679,629 Deferred compensation contribution 125,000 125,000 123,913 Travel/training 41,000 41,000 41,655 Telephone/insurance 12,160 12,160 44,867 Cellular phones/pagers 23,300 23,300 4,079 Office supplies/postage 13,500 13,500 9,183 Replacement supplies 17,000 17,000 18,482 Dues and subscriptions 3,900 3,900 2,458 Gas, oil, wash, and mileage 61,000 61,000 89,090 Uniforms/clothing 43,150 43,150 32,088 Ammunition/weapons 28,000 28,000 29,795 Radio maintenance 2,000 2,000 - (This schedule is continued on the following pages.) - 80 -153 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) Police department (Continued) Police operations (Continued) Maintenance contracts/lease 15,995$ 15,995$ 13,899$ Bike unit 3,500 3,500 - Vehicle maintenance 46,970 46,970 49,182 Contractual services 16,000 16,000 14,514 Contractual services - WESCOM 608,000 608,000 605,468 Community Programs- explorer program 5,000 5,000 975 Total police operations 8,303,140 8,303,140 8,058,571 Police administration Salaries - full-time 2,009,633 2,009,633 1,807,819 Salaries - overtime 134,500 134,500 163,383 FICA 132,936 132,936 119,103 Medicare 31,090 31,090 28,078 IMRF 15,212 15,212 13,630 Employee insurance 358,181 358,181 309,882 Deferred compensation contribution 55,000 55,000 59,790 Travel/training 32,460 32,460 19,344 Telephone/internet 1,110 1,110 542 Cellular phones/pagers 19,800 19,800 9,742 Office supplies/postage 5,500 5,500 3,291 Replacement supplies 14,400 14,400 13,947 Dues and subscriptions 5,220 5,220 5,331 Gas, oil, wash, and mileage 30,000 30,000 35,709 Uniforms/clothing 13,000 13,000 14,678 Crime scene/evidence tech support 12,400 12,400 9,299 Radio maintenance 31,000 31,000 18,946 Maintenance contract/lease 4,920 4,920 2,642 Vehicle maintenance 31,820 31,820 28,561 Background check services 2,500 2,500 2,405 DARE Program 5,000 5,000 2,604 Shop with a cop 10,000 10,000 15,818 Community programs 8,500 8,500 8,578 Community program- alcohol/tobacco 2,500 2,500 194 Total community services 2,966,682 2,966,682 2,693,316 Seizure/forfeiture Seizure/forfeiture expenditures 225,000 225,000 70,599 Police special activities FICA 2,016 2,016 4,626 Medicare 471 471 1,105 Salaries - special activities 32,513 32,513 77,155 Total police special activities 35,000 35,000 82,886 (This schedule is continued on the following pages.) - 81 -154 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) Police department (Continued) Support services Salaries - full-time 984,456$ 984,456$ 891,580$ Salaries - part-time 303,600 303,600 259,167 Salaries - overtime 56,000 56,000 44,335 FICA 83,331 83,331 72,628 Medicare 19,489 19,489 17,089 IMRF 70,031 70,031 55,627 Employee insurance 147,139 147,139 138,009 Deferred compensation contribution 40,000 40,000 23,276 Travel/training 10,760 10,760 7,998 Telephone/internet 2,200 2,200 1,074 Cellular phones/pagers 5,220 5,220 2,394 Office supplies/postage 13,750 13,750 8,991 Replacement supplies 8,200 8,200 8,750 Dues and subscriptions 1,650 1,650 918 Gas, oil, wash, and mileage 22,000 22,000 24,858 Uniform/clothing 11,200 11,200 16,395 Radio maintenance 500 500 161 Maintenance contracts/lease 7,660 7,660 5,445 Vehicle maintenance 21,500 21,500 22,993 Chaplaincy program 3,000 3,000 1,566 Animal control 9,000 9,000 1,714 Accreditation 8,000 8,000 4,595 Traffic program 25,900 25,900 15,495 Total support services 1,854,586 1,854,586 1,625,058 Nondivisional Office furniture and equipment 8,000 8,000 2,026 Capital equipment 100,000 100,000 22,576 PEMA Fundraising - - 1,349 Contingencies 12,000 12,000 11,207 Total nondivisional 120,000 120,000 37,158 Total police department 14,158,497 14,158,497 13,160,414 Police commission Salaries - part-time 6,500 6,500 3,948 FICA 341 341 256 Medicare 80 80 60 Travel/training 1,000 1,000 1,542 Office supplies/postage 2,000 2,000 166 Dues and subscriptions 600 600 375 Legal fees 1,000 1,000 - Police test/hiring 20,000 20,000 15,342 Total police commission 31,521 31,521 21,689 (This schedule is continued on the following pages.) - 82 -155 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual PUBLIC SAFETY (Continued) PEMA Travel/training 4,000$ 4,000$ -$ Telephone/internet 7,250 7,250 7,928 Office supplies 1,000 1,000 2,860 Cellular phones/pager 875 875 595 Replacement supplies 6,000 6,000 6,815 Dues and subscriptions 4,000 4,000 2,515 Gas, oil, wash, and mileage 8,000 8,000 1,504 Supplies and hardware 2,000 2,000 1,449 Uniforms/clothing 6,000 6,000 4,313 Emergency operation center 1,000 1,000 - Public relations 3,000 3,000 - Disaster plan/exercises/NIMS 3,000 3,000 213 Radio maintenance 16,000 16,000 6,950 Building maintenance 20,000 20,000 3,741 Vehicle maintenance 20,000 20,000 8,214 Maintenance contract/lease 1,200 1,200 1,798 Bike unit 1,500 1,500 - Siren maintenance 13,000 13,000 8,469 Contractual services 5,250 5,250 - Cadet program 4,500 4,500 - Search and rescue 3,000 3,000 3,275 Furniture/equipment 2,000 2,000 788 Supplies and hardware - ESDA 2,000 2,000 - Machinery and equipment 5,000 5,000 4,657 Contingencies 3,000 3,000 1,006 Total PEMA 142,575 142,575 67,090 Subtotal 14,332,593 14,332,593 13,249,193 Insurance allocation - - (49,908) Total public safety 14,332,593 14,332,593 13,199,285 HIGHWAYS AND STREETS Waste hauler Refuse hauler fees 4,480,000 4,480,000 4,561,774 Total waste hauler 4,480,000 4,480,000 4,561,774 Administration Salaries - full-time 400,000 400,000 382,643 FICA 24,800 24,800 23,046 Medicare 5,800 5,800 5,503 IMRF 44,000 44,000 41,046 Employee insurance 89,000 89,000 87,357 Deferred compensation contribution 10,500 10,500 5,949 Travel/training 10,000 10,000 15,114 (This schedule is continued on the following pages.) - 83 -156 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual HIGHWAYS AND STREETS (Continued) Administration (Continued) Unemployment insurance 4,500$ 4,500$ 4,659$ Telephone/internet 25,000 25,000 17,483 Cellular phones/pagers 8,500 8,500 6,181 Office supplies/postage 5,000 5,000 4,732 Dues and subscriptions 3,000 3,000 2,330 Supplies/hardware 500 500 - Gas, oil, wash, and mileage 300 300 97 Building maintenance 20,000 20,000 23,245 Legal notices 1,000 1,000 1,205 Total administration 651,900 651,900 620,590 Street maintenance Salaries - full-time 875,000 875,000 872,519 Salaries - part-time - - 1,596 Salaries - overtime 80,000 80,000 97,330 FICA 59,500 59,500 58,119 Medicare 14,000 14,000 13,592 IMRF 105,100 105,100 100,899 Employee insurance 226,000 226,000 203,716 Deferred compensation contribution 25,000 25,000 22,457 Electricity/gas 210,000 210,000 177,983 Gas, oil, wash, and mileage 65,000 65,000 71,645 Supplies/hardware 15,000 15,000 16,505 Street signs maintenance 65,000 65,000 38,032 Aggregate materials 4,000 4,000 4,857 Uniforms/clothing 10,000 10,000 10,941 Radio maintenance 5,000 5,000 2,574 Vehicle maintenance 35,000 35,000 47,110 Street light maintenance 125,000 125,000 180,004 Street maintenance 165,000 165,000 104,253 Storm sewer improvements 20,000 20,000 10,740 Contractual services 190,000 190,000 187,179 Sidewalk maintenance 5,000 5,000 3,185 Equipment maintenance 100,000 100,000 106,499 Supplies/hardware - salt purchase 325,000 325,000 310,233 Snow removal 475,000 475,000 529,834 Total street maintenance 3,198,600 3,198,600 3,171,802 Vehicle maintenance Salaries - full-time 195,000 195,000 188,794 Salaries - overtime 8,000 8,000 6,831 FICA 12,600 12,600 11,962 Medicare 3,000 3,000 2,798 IMRF 22,500 22,500 20,331 Employee insurance 35,000 35,000 27,161 Deferred compensation contribution 5,000 5,000 4,221 Total vehicle maintenance 281,100 281,100 262,098 (This schedule is continued on the following page.) - 84 -157 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF DETAILED EXPENDITURES - BUDGET AND ACTUAL (Continued) GENERAL FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual HIGHWAYS AND STREETS (Continued) Forestry Salaries - full-time 85,000$ 85,000$ 84,707$ Salaries - overtime 8,000 8,000 10,317 FICA 6,000 6,000 5,877 Medicare 1,400 1,400 1,375 IMRF 10,500 10,500 10,111 Employee insurance 15,000 15,000 14,156 Deferred compensation contribution 3,500 3,500 3,061 Supplies/hardware 10,000 10,000 13,839 Contractual services 25,000 25,000 26,823 Tree removal 30,000 30,000 37,700 Uniforms/clothing 500 500 - Total forestry 194,900 194,900 207,965 Subtotal 8,806,500 8,806,500 8,824,229 Insurance allocation - - (13,928) Total highways and streets 8,806,500 8,806,500 8,810,301 TOTAL EXPENDITURES 29,034,988$ 29,034,988$ 28,070,461 (See independent auditor's report.) - 85 -158 CAPITAL PROJECTS FUND Original Final Budget Budget Actual REVENUES Home rule sales tax 4,050,000$ 4,050,000$ 5,988,612$ Intergovernmental 10,385,000 10,385,000 6,244,302 Charges for services Impact fee 88,000 88,000 268,858 Fines and forfeits 373,000 373,000 428,017 Investment income 50,000 50,000 6,422 Miscellaneous 1,100,000 1,100,000 157,599 Total revenues 16,046,000 16,046,000 13,093,810 EXPENDITURES Capital outlay Contractual services 110,000 110,000 110,704 Engineering 75,000 75,000 106,759 Building improvements 525,000 525,000 701,099 Sidewalk and curb replacement 875,000 875,000 257,068 Machinery and equipment - police 225,000 225,000 416,406 Machinery and equipment - public works 325,000 325,000 171,643 Bridge repairs and reconstructions 510,000 510,000 189,325 Roadway improvements 2,500,000 2,500,000 1,565,290 Storm and drainage improvements 40,000 40,000 18,463 I-55 interchange design 50,000 50,000 856 Renwick Corridor 370,000 370,000 - 127th Street-Plainfield/Naperville Rd.175,000 175,000 47,522 143rd Street expansion 17,550,000 17,550,000 3,531,750 PCI Pavement Inspection 100,000 100,000 - Pond drainage 40,000 40,000 - Beautification improvements 100,000 100,000 77,553 Economic incentive rebate 250,000 250,000 693,999 Transportation plan 150,000 150,000 4,374 Total expenditures 23,970,000 23,970,000 7,892,811 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (7,924,000) (7,924,000) 5,200,999 OTHER FINANCING SOURCES (USES) Transfers in - - 6,002,811 Transfers (out)(2,060,600) (2,060,600) (2,058,885) Sale of capital assets 5,000 5,000 69,363 Total other financing sources (uses)(2,055,600) (2,055,600) 4,013,289 NET CHANGE IN FUND BALANCE (9,979,600)$ (9,979,600)$ 9,214,288 FUND BALANCE, MAY 1 19,106,071 FUND BALANCE, APRIL 30 28,320,359$ For the Year Ended April 30, 2022 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL (See independent auditor's report.) - 86 -159 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. Debt Service Fund – accounts for the accumulation of resources for, and the payment of, bond principal, interest, and related costs. 160 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS April 30, 2022 Liability Alcohol Insurance Audit Enforcement ASSETS AND DEFERRED OUTFLOWS OF RESOURCES ASSETS Cash and investments 323$ 7,582$ 22,838$ Receivables Property tax 672,472 50,416 - Allotments - - - Other - - 1,166 Total assets 672,795 57,998 24,004 DEFERRED OUTFLOWS OF RESOURCES None - - - TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 672,795$ 57,998$ 24,004$ LIABILITIES Accounts payable 1,084$ -$ -$ Total liabilities 1,084 - - DEFERRED INFLOWS OF RESOURCES Unavailable property tax revenue 672,472 50,416 - Total liabilities and deferred inflows of resources 673,556 50,416 - FUND BALANCES Restricted Street maintenance - - - Public safety - - 24,004 Audit - 7,582 - Liability insurance - - - Economic development - - - Unassigned (deficit)(761) - - Total fund balances (deficit)(761) 7,582 24,004 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES 672,795$ 57,998$ 24,004$ Special Revenue OF RESOURCES, AND FUND BALANCES LIABILITIES, DEFERRED INFLOWS - 87 -161 Motor Downtown Route 30 Debt Fuel Tax D.A.R.E.TIF Fund TIF Fund Service Total 5,438,160$ 10,773$ 377,611$ 71,401$ -$ 5,928,688$ - - 747,514 639,898 - 2,110,300 132,819 - - - - 132,819 - - - - - 1,166 5,570,979 10,773 1,125,125 711,299 - 8,172,973 - - - - - - 5,570,979$ 10,773$ 1,125,125$ 711,299$ -$ 8,172,973$ 228$ 460$ 610,528$ -$ -$ 612,300$ 228 460 610,528 - - 612,300 - - 747,514 639,898 - 2,110,300 228 460 1,358,042 639,898 - 2,722,600 5,570,751 - - - - 5,570,751 - 10,313 - - - 34,317 - - - - - 7,582 - - - - - - - - - 71,401 - 71,401 - - (232,917) - - (233,678) 5,570,751 10,313 (232,917) 71,401 - 5,450,373 5,570,979$ 10,773$ 1,125,125$ 711,299$ -$ 8,172,973$ Special Revenue (See independent auditor's report.) - 88 -162 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS For the Year Ended April 30, 2022 Liability Alcohol Insurance Audit Enforcement REVENUES Taxes 349,689$ 40,353$ -$ Intergovernmental - - - Fines and forfeits - - 19,872 Investment income - - - Miscellaneous - - - Total revenues 349,689 40,353 19,872 EXPENDITURES Current General government 138,121 42,550 - Public safety 376,464 - - Highways and streets 78,652 - - Debt service Principal - - - Interest and fiscal charges - - - Total expenditures 593,237 42,550 - EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (243,548) (2,197) 19,872 OTHER FINANCING SOURCES (USES) Transfers in - - - Transfers (out)- - (25,000) Refunding bonds issued - - - Payment to escrow agent - - - Total other financing sources (uses)- - (25,000) NET CHANGE IN FUND BALANCES (243,548) (2,197) (5,128) FUND BALANCES, MAY 1 242,787 9,779 29,132 FUND BALANCES (DEFICIT), APRIL 30 (761)$ 7,582$ 24,004$ Special Revenue - 89 -163 Motor Downtown Route 30 Debt Fuel Tax D.A.R.E.TIF Fund TIF Fund Service Total -$ -$ 757,116$ 121,715$ -$ 1,268,873$ 2,611,990 - - - - 2,611,990 - - - - - 19,872 4,566 12 - - - 4,578 - 11,712 - - - 11,712 2,616,556 11,724 757,116 121,715 - 3,917,025 - - 2,109,178 57,029 - 2,346,878 - 4,958 - - - 381,422 1,665,386 - - - - 1,744,038 - - - - 2,670,000 2,670,000 - - - - 354,750 354,750 1,665,386 4,958 2,109,178 57,029 3,024,750 7,497,088 951,170 6,766 (1,352,062) 64,686 (3,024,750) (3,580,063) - - - - 2,994,633 2,994,633 - - - - - (25,000) - - - - 2,385,000 2,385,000 - - - - (2,355,000) (2,355,000) - - - - 3,024,633 2,999,633 951,170 6,766 (1,352,062) 64,686 (117) (580,430) 4,619,581 3,547 1,119,145 6,715 117 6,030,803 5,570,751$ 10,313$ (232,917)$ 71,401$ -$ 5,450,373$ Special Revenue (See independent auditor's report.) - 90 -164 Original Final Budget Budget Actual REVENUES Taxes Property tax 350,000$ 350,000$ 349,689$ Investment income 1,000 1,000 - Total revenues 351,000 351,000 349,689 EXPENDITURES General government Treasurer bond 336 336 336 Commercial umbrella liability insurance 65,069 65,069 81,899 Workman's compensation insurance 53,450 53,450 55,886 Public safety Commercial umbrella liability insurance 177,787 177,787 223,770 Workman's compensation insurance 146,039 146,039 152,694 Highways and streets Commercial umbrella liability insurance 37,144 37,144 46,751 Workman's compensation insurance 30,511 30,511 31,901 Total expenditures 510,336 510,336 593,237 NET CHANGE IN FUND BALANCE (159,336)$ (159,336)$ (243,548) FUND BALANCE, MAY 1 242,787 FUND BALANCE (DEFICIT), APRIL 30 (761)$ For the Year Ended April 30, 2022 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL LIABILITY INSURANCE FUND (See independent auditor's report.) - 91 -165 Original Final Budget Budget Actual REVENUES Taxes Property tax 40,000$ 40,000$ 40,353$ Investment income 500 500 - Total revenues 40,500 40,500 40,353 EXPENDITURES General government Audit 42,000 42,000 42,550 Total expenditures 42,000 42,000 42,550 NET CHANGE IN FUND BALANCE (1,500)$ (1,500)$ (2,197) FUND BALANCE, MAY 1 9,779 FUND BALANCE, APRIL 30 7,582$ For the Year Ended April 30, 2022 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL AUDIT FUND (See independent auditor's report.) - 92 -166 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, 2022 Final Original Budget Budget Actual REVENUES Fines and forfeits DUI proceeds 15,000$ 15,000$ 19,872$ Investment income 500 500 - Total revenues 15,500 15,500 19,872 EXPENDITURES None - - - Total expenditures - - - EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 15,500 15,500 19,872 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)$ (5,128) FUND BALANCE, MAY 1 29,132 FUND BALANCE, APRIL 30 24,004$ (See independent auditor's report.) - 93 -167 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, 2022 Original Final Budget Budget Actual REVENUES Intergovernmental State allotments 1,500,000$ 1,500,000$ 1,742,475$ Rebuild Illinois grant 870,000 870,000 869,515 Investment income 20,000 20,000 4,566 Total revenues 2,390,000 2,390,000 2,616,556 EXPENDITURES Highways and streets Street maintenance 2,000,000 2,000,000 1,665,386 Total expenditures 2,000,000 2,000,000 1,665,386 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 390,000 390,000 951,170 OTHER FINANCING SOURCES (USES) Transfers (out)(150,000) (150,000) - Total other financing sources (uses)(150,000) (150,000) - NET CHANGE IN FUND BALANCE 240,000$ 240,000$ 951,170 FUND BALANCE, MAY 1 4,619,581 FUND BALANCE, APRIL 30 5,570,751$ (See independent auditor's report.) - 94 -168 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, 2022 Original Final Budget Budget Actual REVENUES Investment income 100$ 100$ 12$ Miscellaneous 20,000 20,000 11,712 Total revenues 20,100 20,100 11,724 EXPENDITURES Public safety Program expenditures 20,000 20,000 4,958 Total expenditures 20,000 20,000 4,958 NET CHANGE IN FUND BALANCE 100$ 100$ 6,766 FUND BALANCE, MAY 1 3,547 FUND BALANCE, APRIL 30 10,313$ (See independent auditor's report.) - 95 -169 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, 2022 Original Final Budget Budget Actual REVENUES Taxes Property taxes 730,000$ 730,000$ 757,116$ Investment income 5,000 5,000 - Total revenues 735,000 735,000 757,116 EXPENDITURES General government Contractual services 1,000,000 1,000,000 2,109,178 Facade improvements 40,000 40,000 - Total expenditures 1,040,000 1,040,000 2,109,178 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (305,000) (305,000) (1,352,062) OTHER FINANCING SOURCES (USES) Transfers (out)(50,000) (50,000) - Total other financing sources (uses)(50,000) (50,000) - NET CHANGE IN FUND BALANCE (355,000)$ (355,000)$ (1,352,062) FUND BALANCE, MAY 1 1,119,145 FUND BALANCE (DEFICIT), APRIL 30 (232,917)$ (See independent auditor's report.) - 96 -170 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, 2022 Original Final Budget Budget Actual REVENUES Taxes Property taxes 15,000$ 15,000$ 121,715$ Investment income 50 50 - Total revenues 15,050 15,050 121,715 EXPENDITURES General government Property tax rebates 7,500 7,500 57,029 Total expenditures 7,500 7,500 57,029 NET CHANGE IN FUND BALANCE 7,550$ 7,550$ 64,686 FUND BALANCE, MAY 1 6,715 FUND BALANCE, APRIL 30 71,401$ (See independent auditor's report.) - 97 -171 Original Final Budget Budget Actual REVENUES Investment income 3,000$ 3,000$ -$ Total revenues 3,000 3,000 - EXPENDITURES Debt service Principal 2,670,000 2,670,000 2,670,000 Interest and fiscal charges 326,349 326,349 354,750 Total expenditures 2,996,349 2,996,349 3,024,750 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (2,993,349) (2,993,349) (3,024,750) OTHER FINANCING SOURCES (USES) Transfers in 2,996,349 2,996,349 2,994,633 Refunding bonds issued - - 2,385,000 Payment to escrow agent - - (2,355,000) Total other financing sources (uses)2,996,349 2,996,349 3,024,633 NET CHANGE IN FUND BALANCE 3,000$ 3,000$ (117) FUND BALANCE, MAY 1 117 FUND BALANCE, APRIL 30 -$ For the Year Ended April 30, 2022 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL DEBT SERVICE FUND (See independent auditor's report.) - 98 -172 MAJOR ENTERPRISE FUND 173 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF NET POSITION WATER AND SEWER DEPARTMENT ACCOUNTS April 30, 2022 Water and Sewer Capital Operations Projects Total CURRENT ASSETS Cash and investments 26,783,103$ 3,443,235$ 30,226,338$ Receivables Accounts 2,454,073 - 2,454,073 Sales tax 722,321 - 722,321 Other 2,826,405 - 2,826,405 Interest 214 3,129 3,343 Total current assets 32,786,116 3,446,364 36,232,480 CAPITAL ASSETS Nondepreciable 8,317,756 - 8,317,756 Depreciable, net of accumulated depreciation 101,936,674 - 101,936,674 Net capital assets 110,254,430 - 110,254,430 OTHER ASSETS Deposits 320,858 - 320,858 Net pension asset - IMRF 377,927 - 377,927 Total other assets 698,785 - 698,785 Total assets 143,739,331 3,446,364 147,185,695 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources - IMRF 158,903 - 158,903 Deferred outflows of resources - OPEB 68,817 - 68,817 Asset retirement obligation 332,031 - 332,031 Unamortized loss on refundings 1,647,738 - 1,647,738 Total deferred outflows of resources 2,207,489 - 2,207,489 Total assets and deferred outflows of resources 145,946,820 3,446,364 149,393,184 (This schedule is continued on the following page.) - 99 -174 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF NET POSITION (Continued) WATER AND SEWER DEPARTMENT ACCOUNTS April 30, 2022 Water and Sewer Capital Operations Projects Total CURRENT LIABILITIES Accounts payable 3,940,698$ -$ 3,940,698$ Accrued payroll 22,143 - 22,143 Accrued interest 233,246 - 233,246 Unearned revenues 3,014,819 - 3,014,819 Compensated absences payable - current 64,179 - 64,179 Illinois EPA loan payable - current 256,806 - 256,806 Bonds payable - current 700,000 - 700,000 Total OPEB liability - current 7,420 - 7,420 Developer deposit 26,347 - 26,347 Total current liabilities 8,265,658 - 8,265,658 LONG-TERM LIABILITIES Compensated absences payable - long-term 10,235 - 10,235 Total OPEB liability 117,865 - 117,865 Illinois EPA loan payable - long-term 5,019,914 - 5,019,914 Asset retirement obligation 375,000 - 375,000 Bonds payable - long-term 11,558,051 - 11,558,051 Total long-term liabilities 17,081,065 - 17,081,065 Total liabilities 25,346,723 - 25,346,723 DEFERRED INFLOWS OF RESOURCES Deferred inflows of resources - IMRF 644,799 - 644,799 Deferred inflows of resources - OPEB 68,121 - 68,121 Total deferred inflows of resources 712,920 - 712,920 Total liabilities and deferred inflows of resources 26,059,643 - 26,059,643 NET POSITION Net investment in capital assets 94,367,397 - 94,367,397 Restricted for debt service 1,726,925 - 1,726,925 Unrestricted 23,792,855 3,446,364 27,239,219 TOTAL NET POSITION 119,887,177$ 3,446,364$ 123,333,541$ (See independent auditor's report.) - 100 -175 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, 2022 Water and Sewer Capital Operations Projects Eliminations Total OPERATING REVENUES Charges for services Customer sales 19,679,120$ -$ -$ 19,679,120$ Meter sales 232,195 - - 232,195 Total operating revenues 19,911,315 - - 19,911,315 OPERATING EXPENSES Water operations 12,784,597 - - 12,784,597 Sewer operations 2,276,658 - - 2,276,658 Depreciation 3,573,005 - - 3,573,005 Total operating expenses 18,634,260 - - 18,634,260 OPERATING INCOME 1,277,055 - - 1,277,055 NON-OPERATING REVENUES (EXPENSES) Home rule sales tax 2,993,857 - - 2,993,857 Miscellaneous income 246,383 - - 246,383 Connection fees 3,304,116 - - 3,304,116 Investment income (loss)(177,283) (6,552) - (183,835) Interest expense (526,091) - - (526,091) Total non-operating revenues (expenses)5,840,982 (6,552) - 5,834,430 INCOME BEFORE TRANSFERS AND CAPITAL CONTRIBUTIONS 7,118,037 (6,552) - 7,111,485 TRANSFERS (OUT)(935,748) - - (935,748) CAPITAL CONTRIBUTIONS 2,713,160 - - 2,713,160 CHANGE IN NET POSITION 8,895,449 (6,552) - 8,888,897 NET POSITION, MAY 1 110,991,728 3,452,916 - 114,444,644 NET POSITION, APRIL 30 119,887,177$ 3,446,364$ -$ 123,333,541$ (See independent auditor's report.) - 101 -176 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF CASH FLOWS WATER AND SEWER DEPARTMENT ACCOUNTS For the Year Ended April 30, 2022 Water and Sewer Capital Operations Projects Eliminations Total CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers 23,722,075$ -$ -$ 23,722,075$ Reimbursements to other funds (350,000) - - (350,000) Payments to suppliers (13,945,939) - - (13,945,939) Payments to employees (1,682,215) - - (1,682,215) Net cash from operating activities 7,743,921 - - 7,743,921 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers (out)(935,748) - - (935,748) Home rule sales tax 2,897,330 - - 2,897,330 Intergovernmental - grants 3,014,819 - - 3,014,819 Net cash from noncapital financing activities 4,976,401 - - 4,976,401 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (3,412,778) - - (3,412,778) Principal payments on long-term debt (665,000) - - (665,000) Proceeds of long-term debt 605,944 - - 605,944 Interest paid (486,592) - - (486,592) Net cash from capital and related financing activities (3,958,426) - - (3,958,426) CASH FLOWS FROM INVESTING ACTIVITIES Sale (purchase) of investments 677,876 (450,227) - 227,649 Interest received 19,813 13,230 - 33,043 Net cash from investing activities 697,689 (436,997) - 260,692 NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 9,459,585 (436,997) - 9,022,588 CASH AND CASH EQUIVALENTS, MAY 1 13,168,554 2,789,152 - 15,957,706 CASH AND CASH EQUIVALENTS, APRIL 30 22,628,139$ 2,352,155$ -$ 24,980,294$ (This schedule is continued on the following page.) - 102 -177 VILLAGE OF PLAINFIELD, ILLINOIS COMBINING SCHEDULE OF CASH FLOWS (Continued) WATER AND SEWER DEPARTMENT ACCOUNTS For the Year Ended April 30, 2022 Water and Sewer Capital Operations Projects Eliminations Total RECONCILIATION OF OPERATING INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES Operating income 1,277,055$ -$ -$ 1,277,055$ Miscellaneous income 3,550,499 - - 3,550,499 Adjustments to reconcile operating income to net cash from operating activities Depreciation 3,573,005 - - 3,573,005 (Increase) decrease in Accounts receivable 260,261 - - 260,261 Deposits (15,575) - - (15,575) Increase (decrease) in Pension items - IMRF (238,071) - - (238,071) Pension items - OPEB 81,005 - - 81,005 Accounts payable (754,319) - - (754,319) Asset retirement obligation 14,323 - - 14,323 Accrued expenses (4,262) - - (4,262) Total adjustments 2,916,367 - - 2,916,367 NET CASH FROM OPERATING ACTIVITIES 7,743,921$ -$ -$ 7,743,921$ CASH AND INVESTMENTS Cash and cash equivalents 22,628,139$ 2,352,155$ -$ 24,980,294$ Investments 4,154,964 1,091,080 - 5,246,044 TOTAL CASH AND INVESTMENTS 26,783,103$ 3,443,235$ -$ 30,226,338$ NONCASH TRANSACTIONS Capital contributions 2,713,160$ -$ -$ 2,713,160$ Capital assets purchased in accounts payable 1,348,311 - - 1,348,311 Unrealized gains/losses (196,684) - - (196,684) IEPA loan receivable and payable 2,826,404 - - 2,826,404 TOTAL NONCASH TRANSACTIONS 6,691,191$ -$ -$ 6,691,191$ (See independent auditor's report.) - 103 -178 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL WATER AND SEWER OPERATIONS ACCOUNTS For the Year Ended April 30, 2022 Original Final Budget Budget Actual WATER OPERATIONS Administration Salaries - full-time 248,000$ 248,000$ 228,056$ FICA 15,500 15,500 13,951 Medicare 3,600 3,600 3,346 IMRF 27,500 27,500 24,591 Employee insurance 59,000 59,000 43,471 Deferred compensation contribution 8,000 8,000 6,874 Travel/training 5,000 5,000 4,211 Unemployment insurance 2,000 2,000 1,447 Telephone/internet 7,500 7,500 630 Cellular phones/pagers 4,500 4,500 4,412 Office supplies/postage 30,000 30,000 36,212 Dues and subscriptions 2,000 2,000 1,504 Gas, oil, wash, and mileage 500 500 538 Software 2,000 2,000 - Sand and gravel 2,000 2,000 847 Supplies/hardware 500 500 485 Water meters 150,000 150,000 236,273 Building maintenance 10,000 10,000 17,122 Attorney legal fees 1,500 1,500 616 Contractual services 40,000 40,000 89,346 Equipment maintenance 500 500 689 Engineer fees 10,000 10,000 97,499 Administrative service charge 175,000 175,000 175,000 Total administration 804,600 804,600 987,120 Water provision Salaries - full-time 399,500 399,500 396,777 Salaries - part-time 10,000 10,000 1,595 Salaries - overtime 35,000 35,000 39,927 FICA 27,000 27,000 26,678 Medicare 6,300 6,300 6,273 IMRF 48,000 48,000 45,808 Employee insurance 85,000 85,000 70,620 Deferred compensation contribution 15,000 15,000 13,139 Telephone/internet 18,000 18,000 1,513 Cellular phones/pagers 500 500 - Electricity/gas 125,000 125,000 165,167 Office supplies/postage 2,000 2,000 226 Replacement supplies 8,500 8,500 19,085 Gas, oil, wash, and mileage 15,000 15,000 16,462 Chemicals 6,000 6,000 5,475 Supplies/hardware 5,000 5,000 8,907 Uniforms/clothing 4,000 4,000 3,427 (This schedule is continued on the following pages.) - 104 -179 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL (Continued) WATER AND SEWER OPERATIONS ACCOUNTS For the Year Ended April 30, 2022 Original Final Budget Budget Actual WATER OPERATIONS (Continued) Water provision (Continued) Building maintenance 8,000$ 8,000$ 1,216$ Vehicle maintenance 10,000 10,000 8,552 Contractual services 50,000 50,000 14,057 Water purchase 8,833,000 8,833,000 10,941,410 Equipment maintenance 10,000 10,000 10,299 System maintenance 80,000 80,000 20,413 Water/fire hydrant 50,000 50,000 41,511 EPA analytical 16,000 16,000 18,723 Total water provision 9,866,800 9,866,800 11,877,260 Total water operations 10,671,400 10,671,400 12,864,380 SEWER OPERATIONS Administration Salaries - full-time 251,250 251,250 224,276 FICA 15,800 15,800 13,601 Medicare 3,700 3,700 3,263 IMRF 28,000 28,000 24,049 Employee insurance 57,985 57,985 41,968 Deferred compensation contribution 8,500 8,500 6,674 Travel/training 12,000 12,000 3,150 Unemployment insurance 2,000 2,000 1,237 Telephone/internet 13,000 13,000 1,093 Cellular phones/pagers 3,500 3,500 2,008 Office supplies/postage 30,000 30,000 32,813 Dues and subscriptions 72,300 72,300 64,560 Gas, oil, wash, and mileage 2,500 2,500 848 Supplies/hardware 2,500 2,500 1,115 Building maintenance 20,000 20,000 15,305 Attorney legal fees 1,500 1,500 - Contractual services 75,000 75,000 54,696 Equipment maintenance 2,000 2,000 12 Engineer fees 15,000 15,000 - Administrative service charge 175,000 175,000 175,000 Total administration 791,535 791,535 665,668 Sewer treatment Salaries - full-time 444,250 444,250 371,322 Salaries - part-time 10,000 10,000 1,595 Salaries - overtime 30,000 30,000 21,543 FICA 30,100 30,100 24,060 Medicare 7,000 7,000 5,658 IMRF 53,500 53,500 41,818 (This schedule is continued on the following page.) - 105 -180 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF OPERATING EXPENSES - BUDGET AND ACTUAL (Continued) WATER AND SEWER OPERATIONS ACCOUNTS For the Year Ended April 30, 2022 Original Final Budget Budget Actual SEWER OPERATIONS (Continued) Sewer treatment (Continued) Employee insurance 80,000$ 80,000$ 59,009$ Deferred compensation contribution 18,000 18,000 11,620 Telephone/internet 35,000 35,000 2,938 Electricity/gas 510,000 510,000 539,704 Replacement supplies 8,000 8,000 4,712 Gas, oil, wash, and mileage 12,000 12,000 13,810 Supplies/hardware 10,000 10,000 6,774 Chemicals/supplies 125,000 125,000 124,923 Sand and gravel 500 500 - Industrial flow monitor 8,000 8,000 2,988 Uniforms/clothing 6,000 6,000 3,846 Vehicle maintenance 10,000 10,000 3,938 Contractual services 371,000 371,000 253,846 Equipment maintenance 25,000 25,000 18,761 System maintenance 125,000 125,000 34,666 Total sewer treatment 1,918,350 1,918,350 1,547,531 Other Capital projects - water and sewer Contractrual services 100,000 100,000 57,575 Engineering fees 150,000 150,000 68,696 Machinery and equipment 1,500,000 1,500,000 534,133 Vehicles 93,000 93,000 59,888 Old Town reconstruction 4,000,000 4,000,000 3,888,346 Lift station improvements 1,400,000 1,400,000 48,428 Tower improvements 270,000 270,000 246,013 Watermain improvements 279,000 279,000 - Total other 7,792,000 7,792,000 4,903,079 Total sewer operations 10,501,885 10,501,885 7,116,278 Total water and sewer operating expenses 21,173,285$ 21,173,285$ 19,980,658 ADJUSTMENTS TO GAAP BASIS Pension expense - IMRF - water division (119,035) Pension expense - IMRF - sewer division (119,035) Change in OPEB - water division 40,503 Change in OPEB - sewer division 40,503 Insurance surplus allocation (15,574) Amortization of asset retirement obligation 14,323 Capital assets capitalized (4,761,088) Depreciation 3,573,005 Total adjustments to GAAP basis (1,346,398) TOTAL WATER AND SEWER OPERATING EXPENSES GAAP BASIS 18,634,260$ (See independent auditor's report.) - 106 -181 FIDUCIARY FUND 182 SCHEDULE OF CHANGES IN FIDUCIARY NET POSITION - BUDGET AND ACTUAL POLICE PENSION FUND For the Year Ended April 30, 2022 Original Final Budget Budget Actual ADDITIONS Contributions Employer 1,700,000$ 1,700,000$ 1,697,262$ Employee 650,000 650,000 1,090,656 Total contributions 2,350,000 2,350,000 2,787,918 Investment income Net appreciation (depreciation) in fair value of investments 500,000 500,000 (5,487,752) Interest and dividends 625,000 625,000 1,945,058 Total investment income 1,125,000 1,125,000 (3,542,694) Less investment expense (120,000) (120,000) (152,481) Net investment income 1,005,000 1,005,000 (3,695,175) Total additions 3,355,000 3,355,000 (907,257) DEDUCTIONS Pension benefits 950,000 950,000 936,000 Administrative expenses 48,000 48,000 54,569 Total deductions 998,000 998,000 990,569 NET INCREASE (DECREASE)2,357,000$ 2,357,000$ (1,897,826) NET POSITION RESTRICTED FOR PENSIONS May 1 46,429,246 April 30 44,531,420$ VILLAGE OF PLAINFIELD, ILLINOIS (See independent auditor's report.) - 107 -183 STATISTICAL SECTION This part of the Village of Plainfield, Illinois’ annual comprehensive 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. 108-117 Revenue Capacity These schedules contain information to help the reader assess the Village’s most significant local revenue source, the property tax. 118-124 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. 125-128 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. 129-130 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. 131-134 Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial reports for the relevant year. 184 Fiscal Year 2013 2014 2015 2016* GOVERNMENTAL ACTIVITIES Net investment in capital assets 261,247,144$ 248,456,183$ 236,161,456$ 224,437,029$ Restricted 2,874,252 3,006,647 3,783,480 4,260,303 Unrestricted 8,503,651 12,390,475 16,035,847 6,885,635 TOTAL GOVERNMENTAL ACTIVITIES 272,625,047$ 263,853,305$ 255,980,783$ 235,582,967$ BUSINESS-TYPE ACTIVITIES Net investment in capital assets 85,745,939$ 85,192,902$ 83,998,867$ 83,393,179$ Restricted 603,205 602,080 2,106,291 2,247,562 Unrestricted 12,265,523 12,652,914 12,027,445 12,492,289 TOTAL BUSINESS-TYPE ACTIVITIES 98,614,667$ 98,447,896$ 98,132,603$ 98,133,030$ PRIMARY GOVERNMENT Net investment in capital assets 346,993,083$ 333,649,085$ 320,160,323$ 307,830,208$ Restricted 3,477,457 3,608,727 5,889,771 6,507,865 Unrestricted 20,769,174 25,043,389 28,063,292 19,377,924 TOTAL PRIMARY GOVERNMENT 371,239,714$ 362,301,201$ 354,113,386$ 333,715,997$ *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 - 108 -185 2017 2018 2019 2020 2021 2022 214,068,963$ 206,531,017$ 199,080,764$ 196,692,962$ 192,867,595$ 193,321,923$ 4,203,118 4,361,935 4,945,385 6,054,100 6,697,297 6,307,432 9,857,838 10,184,052 12,807,949 12,836,052 15,737,960 26,677,146 228,129,919$ 221,077,004$ 216,834,098$ 215,583,114$ 215,302,852$ 226,306,501$ 84,275,866$ 84,489,070$ 85,596,840$ 91,015,742$ 93,286,823$ 94,367,397$ 2,248,756 2,248,925 1,725,525 2,250,625 1,722,725 1,726,925 12,505,856 13,704,889 15,764,957 14,933,664 19,435,096 27,239,219 99,030,478$ 100,442,884$ 103,087,322$ 108,200,031$ 114,444,644$ 123,333,541$ 298,344,829$ 291,020,087$ 284,677,604$ 287,708,704$ 286,154,418$ 287,689,320$ 6,451,874 6,610,860 6,670,910 8,304,725 8,420,022 8,034,357 22,363,694 23,888,941 28,572,906 27,769,716 35,173,056 53,916,365 327,160,397$ 321,519,888$ 319,921,420$ 323,783,145$ 329,747,496$ 349,640,042$ - 109 -186 Fiscal Year 2013 2014 2015*2016 EXPENSES Governmental activities General government 3,442,249$ 4,437,507$ 3,974,582$ 4,461,409$ Public safety 11,273,628 11,321,562 11,778,078 12,608,966 Highways and streets 21,995,249 23,977,254 23,731,474 24,868,163 Interest 1,213,432 1,154,112 1,059,100 870,373 Total governmental activities expenses 37,924,558 40,890,435 40,543,234 42,808,911 BUSINESS-TYPE ACTIVITIES Water and sewer 14,648,769 15,233,480 15,513,750 15,976,198 Total business-type activities expenses 14,648,769 15,233,480 15,513,750 15,976,198 TOTAL PRIMARY GOVERNMENT EXPENSES 52,573,327$ 56,123,915$ 56,056,984$ 58,785,109$ PROGRAM REVENUES Governmental activities Charges for services General government 4,989,871$ 5,178,547$ 5,472,089$ 5,814,964$ Public safety 1,756,994 1,658,959 1,611,233 1,418,860 Highways and streets 178,221 141,846 9,193 37,417 Operating grants and contributions 1,372,279 1,386,766 1,492,593 1,203,530 Capital grants and contributions 1,009,182 118,359 44,267 360,507 Total governmental activities program revenues 9,306,547 8,484,477 8,629,375 8,835,278 Business-type activities Charges for services Water/sewer 14,066,990 13,361,542 13,407,793 14,224,684 Operating grants and contributions - - - - Capital grants and contributions 2,145,000 - - - Total business-type activities program revenues 16,211,990 13,361,542 13,407,793 14,224,684 TOTAL PRIMARY GOVERNMENT PROGRAM REVENUES 25,518,537$ 21,846,019$ 22,037,168$ 23,059,962$ NET (EXPENSE) REVENUE Governmental activities (28,618,011)$ (32,405,958)$ (31,913,859)$ (33,973,633)$ Business-type activities 1,563,221 (1,871,938) (2,105,957) (1,751,514) TOTAL PRIMARY GOVERNMENT NET (EXPENSE) REVENUE (27,054,790)$ (34,277,896)$ (34,019,816)$ (35,725,147)$ VILLAGE OF PLAINFIELD, ILLINOIS CHANGE IN NET POSITION Last Ten Fiscal Years - 110 -187 2017 2018 2019 2020 2021 2022 4,547,120$ 5,661,695$ 4,485,123$ 4,558,737$ 6,284,103$ 9,185,102$ 14,062,875 13,601,471 14,321,219 14,777,677 13,967,774 14,916,089 23,787,789 25,231,666 26,894,226 28,018,871 27,078,111 22,654,778 800,364 724,260 679,991 614,240 549,339 426,421 43,198,148 45,219,092 46,380,559 47,969,525 47,879,327 47,182,390 16,324,022 16,554,917 17,232,193 17,068,935 18,491,358 19,160,351 16,324,022 16,554,917 17,232,193 17,068,935 18,491,358 19,160,351 59,522,170$ 61,774,009$ 63,612,752$ 65,038,460$ 66,370,685$ 66,342,741$ 6,151,486$ 6,324,056$ 6,597,384$ 6,827,970$ 7,246,835$ 8,020,047$ 1,593,981 1,701,686 1,642,372 1,673,839 1,109,425 1,647,405 43,621 20,057 59,935 98,949 140,819 268,858 1,184,693 1,213,779 1,401,888 1,776,109 3,777,693 1,970,022 1,207,122 3,173,077 3,881,551 7,461,245 4,507,614 9,133,011 10,180,903 12,432,655 13,583,130 17,838,112 16,782,386 21,039,343 15,071,122 16,004,417 16,819,225 16,955,783 19,332,166 19,911,315 - - - - - - 389,353 270,424 97,847 2,415,839 929,493 2,713,160 15,460,475 16,274,841 16,917,072 19,371,622 20,261,659 22,624,475 25,641,378$ 28,707,496$ 30,500,202$ 37,209,734$ 37,044,045$ 43,663,818$ (33,017,245)$ (32,786,437)$ (32,797,429)$ (30,131,413)$ (31,096,941)$ (26,143,047)$ (863,547) (280,076) (315,121) 2,302,687 1,770,301 3,464,124 (33,880,792)$ (33,066,513)$ (33,112,550)$ (27,828,726)$ (29,326,640)$ (22,678,923)$ - 111 -188 Fiscal Year 2013 2014 2015*2016 GENERAL REVENUES AND OTHER CHANGES IN NET POSITION Governmental activities Taxes Property and replacement**6,300,458$ 6,352,505$ 6,538,805$ 6,633,529$ Home rule sales tax - - 3,286,980 3,403,167 Utility/telecommunications 2,981,462 3,198,840 3,107,995 2,816,908 Local motor fuel 838,419 790,158 813,718 897,404 Other 5,804 4,966 8,250 7,587 Personal property replacement tax**- - - - Sales and use tax 8,495,268 8,848,545 5,842,343 6,199,078 Income tax 3,567,060 3,857,016 3,876,349 4,218,244 Investment income 20,956 27,857 (120,582) 53,007 Miscellaneous 72,956 63,581 197,627 267,223 Transfers 493,650 490,748 489,852 498,100 Total governmental activities 22,776,033 23,634,216 24,041,337 24,994,247 Business-type activities Home rule sales tax 1,415,262 1,630,710 1,643,244 1,701,328 Investment income 9,010 14,986 141 61,902 Miscellaneous 1,169,633 550,219 637,131 822,046 Transfers (493,650) (490,748) (489,852) (498,100) Total business-type activities 2,100,255 1,705,167 1,790,664 2,087,176 TOTAL PRIMARY GOVERNMENT 24,876,288$ 25,339,383$ 25,832,001$ 27,081,423$ CHANGE IN NET POSITION Governmental activities (5,841,978)$ (8,771,742)$ (7,872,522)$ (8,979,386)$ Business-type activities 3,663,476 (166,771) (315,293) 335,662 TOTAL PRIMARY GOVERNMENT CHANGE IN NET POSITION (2,178,502)$ (8,938,513)$ (8,187,815)$ (8,643,724)$ *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) - 112 -189 2017 2018 2019 2020 2021 2022 6,795,465$ 7,096,972$ 7,358,761$ 7,589,824$ 7,991,671$ 8,509,758$ 3,492,459 3,618,502 3,725,422 3,604,349 4,229,671 5,988,612 2,915,445 2,865,380 2,995,191 2,797,119 2,802,003 3,183,944 959,052 1,097,294 1,674,790 1,504,478 1,455,958 1,886,998 10,092 9,659 8,265 5,268 1,661 7,707 - - - 63,799 60,678 139,552 6,328,246 6,689,407 6,978,728 7,202,352 8,622,005 10,534,080 3,741,387 3,589,279 3,842,879 4,289,960 4,537,460 6,015,389 140,553 311,646 672,108 808,901 100,858 (80,661) 210,598 504,990 321,579 33,379 30,914 25,569 970,900 979,300 976,800 981,000 983,800 935,748 25,564,197 26,762,429 28,554,523 28,880,429 30,816,679 37,146,696 1,745,968 1,808,980 1,862,431 1,801,904 2,114,518 2,993,857 62,358 108,074 375,621 479,317 72,557 (183,835) 923,569 806,446 1,698,307 1,509,801 3,271,037 3,550,499 (970,900) (979,300) (976,800) (981,000) (983,800) (935,748) 1,760,995 1,744,200 2,959,559 2,810,022 4,474,312 5,424,773 27,325,192$ 28,506,629$ 31,514,082$ 31,690,451$ 35,290,991$ 42,571,469$ (7,453,048)$ (6,024,008)$ (4,242,906)$ (1,250,984)$ (280,262)$ 11,003,649$ 897,448 1,464,124 2,644,438 5,112,709 6,244,613 8,888,897 (6,555,600)$ (4,559,884)$ (1,598,468)$ 3,861,725$ 5,964,351$ 19,892,546$ - 113 -190 Fiscal Year 2013 2014 2015 2016 GENERAL FUND Nonspendable for Advances 1,153,506$ -$ -$ -$ Long-term receivables 705,953 687,538 669,986 363,498 Prepaid items 133,497 133,536 135,867 142,187 Restricted Retirement obligations - - - 16,709 Public safety - - - 471,209 Unrestricted Assigned for bridge construction - - - - Assigned for insurance 1,006,427 1,065,860 1,158,291 1,127,527 Unassigned 9,658,183 9,841,030 8,322,103 8,485,950 TOTAL GENERAL FUND 12,657,566$ 11,727,964$ 10,286,247$ 10,607,080$ ALL OTHER GOVERNMENTAL FUNDS Restricted for Street maintenance 1,509,744$ 1,915,321$ 2,690,722$ 2,819,181$ Public safety 40,585 42,443 32,058 40,651 Audit 5,360 3,511 3,970 6,161 Liability insurance 219,288 86,172 70,626 21,126 Economic development 1,099,275 959,200 986,104 885,266 Unrestricted Assigned for debt service 881 918 1,700 2,133 Assigned for capital projects - 405,138 5,447,573 8,837,434 Unassigned (deficit)(4,328,519) - - - TOTAL ALL OTHER GOVERNMENTAL FUNDS (1,453,386)$ 3,412,703$ 9,232,753$ 12,611,952$ TOTAL FUND BALANCES 11,204,180$ 15,140,667$ 19,519,000$ 23,219,032$ Data Source Audited Financial Statements VILLAGE OF PLAINFIELD, ILLINOIS FUND BALANCES OF GOVERNMENTAL FUNDS Last Ten Fiscal Years - 114 -191 2017 2018 2019 2020 2021 2022 -$ -$ -$ -$ -$ -$ 221,763 - - - - - 150,893 212,479 14,236 12,797 12,797 12,797 92,012 125,878 131,092 155,847 97,754 76,571 393,352 508,783 466,127 564,987 568,857 546,810 - - - - - - 1,305,917 1,248,272 1,341,972 1,587,724 1,715,319 1,803,573 8,655,225 9,556,631 9,955,142 10,028,321 10,877,698 11,228,184 10,819,162$ 11,652,043$ 11,908,569$ 12,349,676$ 13,272,425$ 13,667,935$ 3,077,064$ 3,173,918$ 3,474,726$ 3,773,572$ 4,619,581$ 5,570,751$ 42,749 48,257 53,287 41,740 32,679 34,317 9,342 15,977 22,593 19,693 9,779 7,582 48,059 294,086 442,523 502,907 242,787 - 540,540 195,036 355,037 995,354 1,125,860 71,401 2,159 2,233 3,130 1,830 117 - 13,490,725 14,805,542 17,678,526 18,762,050 19,106,071 28,320,359 (435) - - - - (233,678) 17,210,203$ 18,535,049$ 22,029,822$ 24,097,146$ 25,136,874$ 33,770,732$ 28,029,365$ 30,187,092$ 33,938,391$ 36,446,822$ 38,409,299$ 47,438,667$ - 115 -192 Fiscal Year 2013 2014 2015*2016 REVENUES Taxes 19,207,009$ 19,853,191$ 10,647,752$ 10,941,684$ Licenses and permits 735,905 862,916 976,464 1,177,055 Intergovernmental 5,298,633 4,661,759 14,308,398 14,596,272 Charges for services 4,822,592 4,887,938 4,932,519 5,100,794 Fines and forfeits 1,169,501 1,122,269 1,094,229 907,956 Investment income 20,956 27,857 (120,582) 53,007 Miscellaneous 334,334 212,015 342,080 554,657 Total revenues 31,588,930 31,627,945 32,180,860 33,331,425 EXPENDITURES General government 3,141,185 4,029,639 3,677,375 3,966,293 Public safety 10,686,447 10,746,430 11,266,927 11,453,755 Highways and streets 6,623,648 7,404,103 7,197,622 7,809,942 Capital outlay 2,042,968 2,870,609 3,048,345 3,897,730 Debt service Principal 1,915,000 1,945,000 2,085,000 2,215,000 Interest and fiscal charges 1,221,304 1,191,213 1,138,302 890,875 Total expenditures 25,630,552 28,186,994 28,413,571 30,233,595 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 5,958,378 3,440,951 3,767,289 3,097,830 OTHER FINANCING SOURCES (USES) Transfers in 3,102,780 6,094,911 6,845,397 5,939,207 Transfers (out)(2,609,130) (5,604,163) (6,355,545) (5,441,107) Refunding bonds issued - - 9,665,000 - Premium (discount) on refunding bonds - - 331,514 - Bonds issued - - - - Premium (discount) on bonds issued - - - - Payment to escrow agent - - (9,875,322) - Installment notes issued - - - - Sale of capital assets - 4,788 - 104,102 Total other financing sources (uses)493,650 495,536 611,044 602,202 NET CHANGE IN FUND BALANCES 6,452,028$ 3,936,487$ 4,378,333$ 3,700,032$ DEBT SERVICE AS A PERCENTAGE OF NONCAPITAL EXPENDITURES 12.94%11.53%11.78%10.79% *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 - 116 -193 2017 2018 2019 2020 2021 2022 11,257,069$ 11,822,426$ 12,208,524$ 12,202,479$ 13,193,690$ 15,764,137$ 1,166,151 1,094,102 1,318,572 1,460,594 1,724,514 2,129,563 14,772,754 14,513,737 15,822,129 16,663,407 22,425,444 25,626,574 5,485,364 5,664,929 5,848,888 5,993,016 5,725,027 6,600,013 1,052,355 1,067,168 1,032,766 1,051,895 930,411 1,012,003 140,553 311,646 672,108 808,901 100,858 (80,661) 432,609 2,209,121 4,257,866 983,159 449,808 402,988 34,306,855 36,683,129 41,160,853 39,163,451 44,549,752 51,454,617 4,211,656 5,460,233 4,506,444 4,274,371 6,294,348 8,407,753 11,675,600 12,210,028 12,879,658 12,869,995 13,180,992 13,580,707 7,856,257 8,801,462 8,870,269 9,704,053 10,951,292 10,554,339 3,606,528 5,909,454 9,032,558 7,727,009 10,156,291 7,892,811 2,315,000 2,395,000 2,475,000 2,560,000 2,520,000 2,670,000 806,150 733,025 650,150 571,250 528,100 354,750 30,471,191 35,509,202 38,414,079 37,706,678 43,631,023 43,460,360 3,835,664 1,173,927 2,746,774 1,456,773 918,729 7,994,257 5,704,731 3,554,123 4,879,743 5,036,937 6,155,850 9,022,444 (4,733,831) (2,574,823) (3,902,943) (4,055,937) (5,172,050) (8,086,696) - - - - 2,790,000 2,385,000 - - - - - - - - - - - - - - - - - - - - - - (2,754,483) (2,355,000) - - - - - - 3,769 4,500 27,725 70,658 24,431 69,363 974,669 983,800 1,004,525 1,051,658 1,043,748 1,035,111 4,810,333$ 2,157,727$ 3,751,299$ 2,508,431$ 1,962,477$ 9,029,368$ 11.01%10.00%9.40%9.07%8.16%8.21% - 117 -194 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 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% 2021 1,414,764,169 174,375,490 17,367,814 4,089,080 417,335 1,611,013,888 0.4669 4,833,041,664 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 - 118 -195 Levy Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 DIRECT TAX RATES General 0.2158 0.2210 0.2099 0.1974 0.1921 0.2002 0.2159 0.2205 0.1978 0.1775 Debt service 0.0098 0.0098 0.0098 0.0097 0.0088 0.0089 0.0083 - - - Police Pension 0.0767 0.0783 0.0811 0.0911 0.1068 0.1057 0.0936 0.1079 0.1096 0.1056 IMRF 0.0490 0.0500 0.0492 0.0476 0.0448 0.0407 0.0389 0.0375 0.0354 0.0357 Police protection 0.0682 0.0696 0.0683 0.0662 0.0624 0.0711 0.0788 0.0887 0.0989 0.1023 Audit 0.0030 0.0034 0.0033 0.0035 0.0033 0.0033 0.0026 0.0021 0.0026 0.0032 Liability insurance 0.0342 0.0348 0.0453 0.0514 0.0487 0.0370 0.0288 0.0102 0.0226 0.0426 Total direct rates 0.4567 0.4669 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 0.8186 0.8410 0.8295 0.8091 0.7881 0.7431 0.7304 0.7231 0.7100 Plainfield CUSD #202 5.8323 6.2265 6.2622 6.2410 5.8941 5.7067 5.5732 5.4425 5.3421 5.2250 Joliet Jr. Community College #525 0.2768 0.2955 0.3085 0.3065 0.3099 0.2994 0.2924 0.2938 0.2891 0.2848 Plainfield Township Park District 0.2433 0.2535 0.2742 0.2692 0.2560 0.2541 0.2591 0.2554 0.2537 0.2526 Plainfield Public Library District 0.1894 0.2013 0.2057 0.2021 0.1939 0.1921 0.1893 0.1848 0.1825 0.1821 Plainfield Fire Protection District 0.9216 0.9970 1.0122 1.0036 0.9674 0.9650 0.9537 0.9339 0.9261 0.9302 Township and all other 0.1960 0.2106 0.2125 0.2091 0.1991 0.1952 0.1908 0.1859 0.1824 0.1812 Total overlapping rates 8.3838 9.0030 9.1163 9.0610 8.6295 8.4006 8.2016 8.0267 7.8990 7.7659 TOTAL TAX RATES 8.8405 9.4699 9.5832 9.5279 9.0964 8.8675 8.6685 8.4936 8.3659 8.2328 Property tax rates are per $100 of assessed valuation. Data Source Office of the County Clerk - Will County, Illinois VILLAGE OF PLAINFIELD, ILLINOIS PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS Last Ten Levy Years - 119 -196 Percentage Percentage of Total of Total Taxable Village Taxable Village Equalized Taxable Equalized Equalized Assessed Assessed Assessed Assessed Taxpayer Business/Properties Value Rank Valuation Value Rank Valuation LIT Plainfield BTS LLC Midwest Warehouse 19,883,530$ 1 1.33% JVM Realty Corporation Springs at 127th 12,494,812 2 0.84% Diageo North America, Inc.Manufacturer of liquors 9,480,844 3 0.64% Costco Wholesale Corp.Big box retail store 7,348,512 4 0.49% Edward Health Ventures Healthcare 5,618,608 5 0.38% Wal-Mart Stores Inc.Discount department store 4,581,409 6 0.31% Meijer Discount department store 3,973,157 7 0.27% American House Senior Living Senior care facility 3,825,000 8 0.26% Coilplus Illinois Inc.Flat rolled steel processing 3,564,280 9 0.24% CHP Park Plainfield Senior care facility 3,348,165 10 0.22% Wal-Mart Stores Inc.Discount department store 6,988,590$ 1 0.65% Menard's Inc.Home improvement center 6,204,789 2 0.57% Diageo North America, Inc.Manufacturer of liquors 5,771,436 3 0.53% Meijer Discount department store 4,217,433 4 0.39% Edward Health Ventures Healthcare 4,075,480 5 0.38% Target Discount department store 3,578,331 6 0.33% Coilplus Illinois Inc.Flat rolled steel processing 3,348,384 7 0.31% Dayfield Properties Developer 3,245,950 8 0.30% Chicago Bridge & Iron Co Engineering and technical center 2,530,645 9 0.23% Plainfield Care Group LLP Senior Care Facility 2,400,000 10 0.22% 74,118,317$ 4.98%42,361,038$ 3.91% ** 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 2013 PRINCIPAL PROPERTY TAXPAYERS Current Levy Year and Nine Levy Years Ago - 120 -197 Levy Collection Fiscal Percentage Collections in Total Collections Total Collections Year Year Year Tax Levied Amount of Levy Subsequent Years To Date To Date 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 6,840,395 6,820,239 99.71%N/A 6,820,239 99.71% 2020 2021 2022 7,294,331 7,230,271 99.12%N/A 7,230,271 99.12% 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 - 121 -198 VILLAGE OF PLAINFIELD, ILLINOIS PROPERTY TAX ASSESSED VALUATIONS, RATES, AND TAX EXTENSIONS Last Ten Levy Years Tax Levy Year 2012 2013 2014 2015 2016 ASSESSED VALUATION 1,178,610,057$ 1,149,746,660$ 1,173,327,609$ 1,211,918,620$ 1,282,556,687$ Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount TAX EXTENSIONS General 0.2158 2,543,386$ 0.2210 2,541,014$ 0.2099 2,463,239$ 0.1974 2,393,149$ 0.1974 2,452,961$ Debt service 0.0098 115,469 0.0098 112,648 0.0098 114,957 0.0097 117,462 0.0097 118,846 Police Pension 0.0767 903,769 0.0783 900,238 0.0811 951,470 0.0911 1,103,800 0.0911 1,370,987 IMRF 0.0490 577,376 0.0500 574,887 0.0492 577,137 0.0476 576,756 0.0476 575,818 Police protection 0.0682 803,595 0.0696 800,217 0.0683 801,299 0.0662 802,149 0.0662 801,498 Audit 0.0030 35,338 0.0034 39,030 0.0033 38,713 0.0035 42,394 0.0035 42,308 Liability insurance 0.0342 402,909 0.0348 400,106 0.0453 531,426 0.0514 622,738 0.0514 625,839 TOTAL TAX EXTENSIONS 0.4567 5,381,842$ 0.4669 5,368,140$ 0.4669 5,478,241$ 0.4669 5,658,448$ 0.4669 5,988,257$ Tax Levy Year 2017 2018 2019 2020 2021 ASSESSED VALUATION 1,331,313,906$ 1,390,180,402$ 1,465,066,425$ 1,551,500,615$ 1,611,013,888$ Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount TAX EXTENSIONS General 0.2002 2,671,680$ 0.2159 3,001,704$ 0.2205 3,223,618$ 0.2159 3,067,413$ 0.1775 2,860,064$ Debt service 0.0089 118,180 0.0083 115,321 - - 0.0083 - - - Police Pension 0.1057 1,404,818 0.0936 1,301,135 0.1079 1,582,121 0.0936 1,700,423 0.1056 1,701,147 IMRF 0.0407 540,770 0.0389 540,734 0.0375 550,815 0.0389 550,730 0.0357 575,132 Police protection 0.0711 945,182 0.0788 1,095,434 0.0887 1,302,283 0.0788 1,534,477 0.1023 1,647,841 Audit 0.0033 43,814 0.0026 36,071 0.0021 30,716 0.0026 40,318 0.0032 51,445 Liability insurance 0.0370 491,460 0.0288 400,353 0.0102 150,842 0.0288 400,970 0.0426 686,196 TOTAL TAX EXTENSIONS 0.4669 6,215,904$ 0.4669 6,490,752$ 0.4669 6,840,395$ 0.4669 7,294,331$ 0.4669 7,521,825$ - 122 -199 Calendar Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General merchandise 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$ 2,928,799$ Food 377,464 405,981 619,855 920,851 760,833 862,417 1,063,115 1,040,872 954,604 1,158,798 Drinking and eating places 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 2,257,397 Apparel 127,335 121,980 87,001 139,606 162,603 179,296 179,438 184,169 131,306 222,746 Furniture, H.H., and radio 157,320 125,553 133,673 147,176 140,391 133,176 134,476 144,632 105,628 149,970 Lumber, building hardware 675,008 812,648 888,333 938,009 999,130 1,002,964 1,009,777 1,030,853 1,135,197 1,137,971 Automobile and filling stations 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 4,748,124 Drugs and miscellaneous retail 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 3,196,272 Agriculture and all others 291,404 300,709 376,539 877,983 545,409 556,959 594,384 525,946 487,060 544,667 Manufacturers 82,726 125,084 150,191 140,846 187,450 232,970 245,528 186,354 230,854 455,470 TOTAL 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$ 16,800,214$ 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%1.50%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 - 123 -200 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 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% 2021 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 - 124 -201 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* 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 1.89%830 2020 15,688,752 - - 13,649,564 2,008,040 31,346,356 N/A 700 2021 12,896,127 - - 12,964,429 1,844,623 27,705,179 N/A 610 2022 9,979,510 - - 12,258,051 5,276,719 27,514,280 N/A 606 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 - 125 -202 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 2013 29,930,000$ -$ 29,929,119$ 2.60%756$ 2014 27,985,000 - 27,984,082 2.43%707 2015 36,979,399 - 36,979,399 3.15%870 2016 33,096,448 - 33,096,448 2.73%771 2017 28,975,975 - 28,975,975 2.26%660 2018 24,712,055 - 24,712,055 1.86%560 2019 20,285,358 - 20,285,358 1.46%458 2020 15,688,752 - 15,688,752 1.07%350 2021 12,896,127 - 12,896,127 0.83%284 2022 9,979,510 - 9,979,510 0.62%220 N/A - information not available VILLAGE OF PLAINFIELD, ILLINOIS - 126 -203 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT Percentage Village's Gross Debt Applicable Share Governmental Unit Debt to the Village*of Debt Village of Plainfield 9,979,510$ 100.000%9,979,510$ Will County - (2)6.232%- Will County Forest Preserve District 80,805,000 6.232%5,035,768 Kendall County - (2)3.159%- Kendall County Forest Preserve District 26,925,000 3.159%850,561 Plainfield Fire Protection District - (2)79.206%- Oswegoland Park District 7,240,000 8.636%625,246 Plainfield Park District 9,387,060 45.240%4,246,706 Oswego Public Library District 3,615,000 8.629%311,938 Plainfield Unit School District #202 132,790,000 (3)35.718%47,429,932 Indian Prairie Unit School District #204 107,365,000 (3)0.570%611,981 Oswego Unit School District #308 256,215,429 (1)7.677%19,669,658 DuPage Community College #502 106,415,000 (2)0.064%68,106 Waubonsee Community College #516 34,555,000 1.623%560,828 Joliet Community College #525 50,030,000 (2)5.916%2,959,775 Total Overlapping Debt 815,342,489 82,370,498 TOTAL DIRECT AND OVERLAPPING DEBT 825,321,999$ 92,350,008$ (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, 2022 (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. - 127 -204 PLEDGED-REVENUE COVERAGE WATER REVENUE BONDS Last Ten Fiscal Years Water Fiscal Charges Debt Service Year and Other Principal Interest Coverage 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 2022 19,911,315 665,000 464,050 17.64 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. - 128 -205 DEMOGRAPHIC AND ECONOMIC INFORMATION Last Ten Fiscal Years Per Median Capita Fiscal Household Personal Personal Unemployment Year Population Income Income Income Rate 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 44,762 131,241 2,030,628,130 45,365 15.0% 2021 45,398 N/A N/A N/A 4.6% 2022 45,398 N/A N/A N/A 2.6% 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 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 2016-2020 census.gov quick facts Unemployment Rate: Illinois Department of Employment Security (2022 through April - not seasonally adjusted) VILLAGE OF PLAINFIELD, ILLINOIS - 129 -206 PRINCIPAL EMPLOYERS Current Year and Nine Years Ago Percent Percent of Total of Total No. of Village No. of Village Employer Rank Employees Population Employer Rank Employees Population Plainfield CUSD #202 1 3,100 6.93%Plainfield CUSD #202 1 3,022 7.47% Diageo North America, Inc.2 636 1.42%Chicago Bridge & Iron Co.2 443 1.10% Wal-Mart 3 385 0.86%Diageo North America 3 400 0.99% Meijer 4 245 0.55%Meijer 4 283 0.70% McDermott Intl (Chicago Bridge & Iron)5 235 0.52%Wal-Mart 5 275 0.68% Target 6 191 0.43%Jewel-Osco 6 200 0.49% Menards, Inc 7 165 0.37%Lakewood Nursing and Rehab Center 7 160 0.40% Jewel-Osco 8 149 0.33%Village of Plainfield 8 143 0.35% Village of Plainfield 9 149 0.33%Target 9 140 0.35% Community Unit School District 308*10 150 0.34%Menards 10 119 0.29% 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 20142022 - 130 -207 Function/Program 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Administration/Finance 15.00 14.50 15.50 16.00 16.00 16.00 16.00 16.00 17.00 17.00 Police Department 75.50 76.50 76.50 77.50 76.50 76.50 80.00 82.00 85.00 82.00 Streets Department 18.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 19.50 Community Development 8.00 8.00 8.00 9.50 14.00 15.00 15.00 14.50 14.50 14.50 Water and Sewer Department 11.50 11.50 11.50 11.50 11.50 11.50 10.50 11.00 11.00 11.50 Public Works Engineering 3.00 3.00 3.00 3.00 3.00 3.00 4.00 4.00 4.00 4.00 TOTAL 131.50 132.00 133.00 136.00 139.50 140.50 144.00 146.00 150.00 148.50 Data Source Village Human Resources Department VILLAGE OF PLAINFIELD, ILLINOIS FULL-TIME EQUIVALENT EMPLOYEES Last Ten Fiscal Years - 131 -208 Function/Program 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 PUBLIC SAFETY Police Calls for service 37,529 34,570 33,252 34,031 34,176 33,476 36,828 39,715 30,808 38,588 Total traffic citations 11,086 9,819 7,951 6,974 6,842 6,285 7,464 8,212 5,294 7,060 Total DUI arrests 119 107 89 69 66 76 99 88 93 94 Total crashes 1,010 1,121 1,200 1,272 1,020 1,151 1,347 1,320 850 1,210 D.A.R.E Program student attendance 1,200 4,544 1,200 1,631 2,100 2,100 790 782 817 751 BUILDING PERMITS ISSUED New residential units 111 135 166 138 143 144 180 201 255 361 General construction inspections 6,619 8,016 6,367 7,801 8,095 8,816 8,453 10,490 11,300 13,589 Commercial/office/industrial added (sq ft.)71,414 194,250 - 59,399 342,429 38,757 95,421 1,674,667 280,610 557,110 Acreage annexed 277 6 86 176 3 59 207 65 3 98 PUBLIC WORKS Asphalt patching/pothole repairs (tons)136 109 104 72 55 156 122 150 124 175 Shoulder stone repaired (tons)1,173 824 945 390 277 748 1,096 352 502 1,264 Snow removal events 12 26 27 23 21 19 30 26 20 19 Street sweeping (lane miles)1,958 1,635 1,334 1,398 1,906 2,180 1,964 1,718 1,534 1,968 Grounds maintenance and mowing (hours)1,709 1,904 1,552 1,674 1,026 1,483 2,949 1,937 1,918 1,564 WATER Average daily flow (MGD)3.49 3.205 3.098 3.136 3.092 3.234 3.34 3.148 3.35 3.579 Peak daily flow (MGD)6.644 5.941 4.656 5.292 5.768 5.218 6 4.7 5.89 6.861 Water main breaks 2 1 6 4 4 9 4 9 4 7 Number of valves exercised 19 513 1,096 441 28 1,700 1,200 1,843 45 35 WASTEWATER Miles of sanitary sewer main 220 220 220 220 221 221 220 223 223 223 Average daily flow (MGD)3.21 4.441 4.663 4.460 4.372 4.763 4.587 5.758 5.142 4.402 Bio-solids treated (tons)799 771 945 879 888 893 972 878 835 872 Sewers inspected/cleaned (feet)23,200 13,200 6,200 14,006 13,450 13,197 24,568 68,138 60,073 47,718 Data Source Various Village departments VILLAGE OF PLAINFIELD, ILLINOIS OPERATING INDICATORS Last Ten Calendar Years - 132 -209 Function/Program 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 BUILDING PERMIT REVENUE 447,103$ 561,591$ 677,304$ 983,448$ 952,317$ 855,481$ 1,087,619$ 1,171,669$ 1,495,052$ 1,846,761$ UTILITY BILLING Total Billing Accounts (as of 4/30)12,811 12,997 13,217 13,400 13,565 13,708 13,862 14,058 14,328 14,678 Water consumption billed (cubic feet) Residential 123,441,600 125,383,157 115,777,283 107,567,800 112,559,000 110,776,966 112,720,800 107,941,200 125,752,448 120,462,373 Commercial 22,609,487 13,257,815 13,161,991 17,301,547 20,934,889 18,481,670 18,750,621 19,115,120 15,775,926 19,543,579 Industrial 17,775,104 19,647,597 18,882,494 18,682,642 19,888,798 23,267,214 21,632,287 17,208,495 1,639,728 16,555,958 Data Source Various Village departments Last Ten Fiscal Years VILLAGE OF PLAINFIELD, ILLINOIS OPERATING INDICATORS - 133 -210 CAPITAL ASSET STATISTICS Last Ten Fiscal Years Function/Program 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 PUBLIC SAFETY Police Stations 1 1 1 1 1 1 1 1 1 1 Area patrols 6 6 6 6 6 6 6 6 6 6 Patrol units/shift 6 6 6 6 6 6 6 6 6 6 PUBLIC WORKS Lane miles of streets 410 410 410 410 410 410 410 420 420 420 Traffic signals 4 4 4 4 4 4 4 4 4 4 WATER Water mains (miles)229 229 229 229 230 230 230 235 245 245 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)220 220 220 220 221 221 221 223 223 223 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 - 134 -211 VILLAGE OF PLAINFIELD, ILLINOIS SINGLE AUDIT REPORT For the Year Ended April 30, 2022 212 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 ....................................................................... 8-9 213 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, 2022, and the related notes to the financial statements, which collectively comprise the Village’s basic financial statements and have issued our report thereon dated September 27, 2022. Report on 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 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 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 purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. 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 or significant deficiencies may exist that have not been identified. - 1 -214 Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the Village’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Village’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Naperville, Illinois September 27, 2022 - 2 -215 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, 2022. 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. In our opinion, the Village 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, 2022. Basis for Opinion on Each Major Federal Program 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). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibility for the Auditor Compliance section of our report. We are required to be independent of the Village and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the Village’s compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the Village’s federal programs. - 3 -216 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the Village’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the Village’s compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the Village’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the Village’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the Village’s internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on 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 a 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. - 4 -217 Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. 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. Report on Schedule of Expenditures of Federal Awards 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, 2022, and the related notes to financial statements, which collectively comprise the Village’s basic financial statements. We issued our report thereon dated September 27, 2022, 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 additional 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 financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the 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 September 27, 2022 - 5 -218 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) $ 2,374,965 $ - Illinois Department of Transportation National Highway Traffic Safety Administration (NHTSA) Discretionary Safety Grants and Cooperative Agreements 20.614 N/A 60,363 - Total U.S. Department of Transportation 2,435,328 - Other Programs U.S. Department of Homeland Illinois Emergency Management Agency COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters)97.036 146370 12,693 - Total U.S. Department of Homeland Security 12,693 - U.S. Department of Justice Bulletproof Vest Partnership Program 16.607 N/A 6,885 - Total U.S. Department of Justice 6,885 - TOTAL EXPENDITURES OF FEDERAL AWARDS 2,454,906$ -$ * Denotes major federal program VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended April 30, 2022 - 6 -219 VILLAGE OF PLAINFIELD, ILLINOIS NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended April 30, 2022 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, 2022. 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 $5,276,720 at April 30, 2022. 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 -220 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Year Ended April 30, 2022 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 20.205 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 -221 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) For the Year Ended April 30, 2022 Section II - Financial Statement Findings None Section III - Federal Award Findings and Questioned Costs None Section IV - Summary Schedule of Prior Audit Findings None - 9 -222 VILLAGE OF PLAINFIELD, ILLINOIS FINANCIAL REPORT AND REPORT ON COMPLIANCE WITH PUBLIC ACT 85-1142 DOWNTOWN TIF DISTRICT FUND For the Year Ended April 30, 2022 223 VILLAGE OF PLAINFIELD, ILLINOIS DOWNTOWN TIF DISTRICT FUND TABLE OF CONTENTS Page(s) INDEPENDENT ACCOUNTANT’S REPORT ON MANAGEMENT’S ASSERTION OF COMPLIANCE ................................................................................. 1 INDEPENDENT AUDITOR’S REPORT ON SUPPLEMENTARY INFORMATION ......................................................................... 2 SUPPLEMENTARY INFORMATION Balance Sheet ............................................................................................................... 3 Schedule of Revenues, Expenditures and Changes in Fund Balance .......................... 4 224 1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400 INDEPENDENT ACCOUNTANT’S REPORT ON MANAGEMENT’S ASSERTION OF COMPLIANCE The Honorable Village President and Members of the Board of Trustees Village of Plainfield, Illinois We have examined management’s assertion that the Village of Plainfield, Illinois (the Village), complied with the provisions of subsection (q) of Section 11-74.4-3 of the Illinois Tax Increment Redevelopment Allocation Act (Illinois Public Act 85-1142) during the year ended April 30, 2022. Management is responsible for the Village’s assertion. Our responsibility is to express an opinion on management’s assertion about the Village’s compliance with the specific requirements based on our examination. Our examination was made in accordance with the standards established by the American Institute of Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management’s assertion is fairly stated, in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. We are required to be independent and meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement. Our examination does not provide a legal determination on the Village’s compliance with the specified requirements. In our opinion, management’s assertion that the Village of Plainfield, Illinois, complied with the aforementioned requirements for the year ended April 30, 2022, is fairly stated in all material respects. This report is intended solely for the information and use of the Board of Trustees, management and the Illinois Department of Revenue, Illinois State Comptrollers office and the Joint Review Board and should not be used by anyone other than these specified parties. Naperville, Illinois September 27, 2022 - 1 -225 1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400 INDEPENDENT AUDITOR’S REPORT ON SUPPLEMENTARY INFORMATION The Honorable Village President and Members of the Board of Trustees Village of Plainfield, Illinois 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 of Plainfield, Illinois (the Village) as of and for the year ended April 30, 2022, which collectively comprise the basic financial statements of the Village and have issued our report thereon dated September 27, 2022, which expressed an unmodified opinion on those statements. Our audit was made in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts, and disclosures in the basic financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall basic financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Village’s basic financial statements. The supplementary financial information (balance sheet and schedule of revenues, expenditures, and changes in fund balance) is presented for the purpose of additional analysis and is not a required part of the basic financial statements. The supplementary financial information is the responsibility of management and was derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements as a whole. Naperville, Illinois September 27, 2022 - 2 -226 SUPPLEMENTARY INFORMATION 227 Cash and cash equivalents 377,611$ Receivables Property tax 747,514 TOTAL ASSETS 1,125,125$ LIABILITIES Accounts payable 610,528$ Total liabilities 610,528 DEFERRED INFLOWS OF RESOURCES Unavailable property tax revenue 747,514 Total liabilities and deferred inflows of resources 1,358,042 FUND BALANCE Unassigned (deficit)(232,917) Total fund balance (deficit)(232,917) TOTAL LIABILITIES AND FUND BALANCE 1,125,125$ ASSETS LIABILITIES AND FUND BALANCE April 30, 2022 VILLAGE OF PLAINFIELD, ILLINOIS BALANCE SHEET DOWNTOWN TIF DISTRICT FUND (See indepenedent auditor's report on supplementary information.) - 3 -228 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE DOWNTOWN TIF DISTRICT FUND For the Year Ended April 30, 2022 \ REVENUES Property taxes 757,116$ Total revenues 757,116 EXPENDITURES General government Contractual services 2,109,178 Total expenditures 2,109,178 NET CHANGE IN FUND BALANCE (1,352,062) FUND BALANCE, MAY 1 1,119,145 FUND BALANCE (DEFICIT), APRIL 30 (232,917)$ (See indepenedent auditor's report on supplementary information.) - 4 -229 VILLAGE OF PLAINFIELD, ILLINOIS FINANCIAL REPORT AND REPORT ON COMPLIANCE WITH PUBLIC ACT 85-1142 ROUTE 30 TIF DISTRICT FUND For the Year Ended April 30, 2022 230 VILLAGE OF PLAINFIELD, ILLINOIS ROUTE 30 TIF DISTRICT FUND TABLE OF CONTENTS Page(s) INDEPENDENT ACCOUNTANT’S REPORT ON MANAGEMENT’S ASSERTION OF COMPLIANCE ................................................................................. 1 INDEPENDENT AUDITOR’S REPORT ON SUPPLEMENTARY INFORMATION ......................................................................... 2 SUPPLEMENTARY INFORMATION Balance Sheet ............................................................................................................... 3 Schedule of Revenues, Expenditures and Changes in Fund Balance .......................... 4 231 1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400 INDEPENDENT ACCOUNTANT’S REPORT ON MANAGEMENT’S ASSERTION OF COMPLIANCE The Honorable Village President and Members of the Board of Trustees Village of Plainfield, Illinois We have examined management’s assertion that the Village of Plainfield, Illinois (the Village), complied with the provisions of subsection (q) of Section 11-74.4-3 of the Illinois Tax Increment Redevelopment Allocation Act (Illinois Public Act 85-1142) during the year ended April 30, 2022. Management is responsible for the Village’s assertion. Our responsibility is to express an opinion on management’s assertion about the Village’s compliance with the specific requirements based on our examination. Our examination was made in accordance with the standards established by the American Institute of Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management’s assertion is fairly stated, in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. We are required to be independent and meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement. Our examination does not provide a legal determination on the Village’s compliance with the specified requirements. In our opinion, management’s assertion that the Village of Plainfield, Illinois, complied with the aforementioned requirements for the year ended April 30, 2022, is fairly stated in all material respects. This report is intended solely for the information and use of the Board of Trustees, management and the Illinois Department of Revenue, Illinois State Comptrollers office and the Joint Review Board and should not be used by anyone other than these specified parties. Naperville, Illinois September 27, 2022 - 1 -232 1415 West Diehl Road, Suite 400 Naperville, IL 60563 630.566.8400 INDEPENDENT AUDITOR’S REPORT ON SUPPLEMENTARY INFORMATION The Honorable Village President and Members of the Board of Trustees Village of Plainfield, Illinois 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 of Plainfield, Illinois (the Village) as of and for the year ended April 30, 2022, which collectively comprise the basic financial statements of the Village and have issued our report thereon dated September 27, 2022, which expressed an unmodified opinion on those statements. Our audit was made in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts, and disclosures in the basic financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall basic financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Village’s basic financial statements. The supplementary financial information (balance sheet and schedule of revenues, expenditures, and changes in fund balance) is presented for the purpose of additional analysis and is not a required part of the basic financial statements. The supplementary financial information is the responsibility of management and was derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements as a whole. Naperville, Illinois September 27, 2022 - 2 -233 SUPPLEMENTARY INFORMATION 234 Cash and cash equivalents 71,401$ Receivables Property tax 639,898 TOTAL ASSETS 711,299$ LIABILITIES None -$ Total liabilities - DEFERRED INFLOWS OF RESOURCES Unavailable property tax revenue 639,898 Total liabilities and deferred inflows of resources 639,898 FUND BALANCE Restricted for economic development 71,401 Total fund balance 71,401 TOTAL LIABILITIES AND FUND BALANCE 711,299$ ASSETS LIABILITIES AND FUND BALANCE April 30, 2022 VILLAGE OF PLAINFIELD, ILLINOIS BALANCE SHEET ROUTE 30 TIF DISTRICT FUND (See indepenedent auditor's report on supplementary information.) - 3 -235 VILLAGE OF PLAINFIELD, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE ROUTE 30 TIF DISTRICT FUND For the Year Ended April 30, 2022 \ REVENUES Property taxes 121,715$ Total revenues 121,715 EXPENDITURES General government Economic development 57,029 Total expenditures 57,029 NET CHANGE IN FUND BALANCE 64,686 FUND BALANCE, MAY 1 6,715 FUND BALANCE, APRIL 30 71,401$ (See indepenedent auditor's report on supplementary information.) - 4 -236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 REF.DW DNDN 89° 01' 01" 231.87' N E 89° 02' 49" 231.99'S W1° 30' 06"64.97'NW1° 36' 10"65.09'SELIM LIM TAX 27.38' 27.25'10.06'10.36'10.26'86.36' 19.30'8.81'16.00'Sloped sidewalk @ 1:20 Ramp up @ 1:12Ramp up @ 1:12 5.26'0.84'18.28'10.00'10.00'65.07'"DO" Fence "DO" Fence New Trash Enclosure (To Match Vinyl Fence)Planter Sidewalk Stair Covered Porch New 6'-0" Vinyl Fence 1 2 3 4 5 6 7 8 9 10 11 12 13 15161718 24.31' 14 1 2 3 4 5 67 8 924.11'Scale Project number Date Drawn by Checked by Architectural Studio, Ltd. 14421 Oakley AveOrland Park, IL. 60462Tel: 708-933-4200Email: Scott.s@archstudioltd.net 1/16" 1'-0"9/28/2021 10:18:27 AMAsk-1.0 Schematic Site Plan 2020-121 House of Harvest LLC 15009 S. Route 59 09-15-2021 SAS Checker 1/16" 1'-0"Ask-1.0 1 Schematic Site Plan Opt.1 No.Description Date 254 $250 FINE RESERVED PARKING $250 FINE RESERVEDPARKINGREF.DW DNDN DN 12"18"12"6"• • • • Handicap Parking Sign R7-8: 1/8" Aluminum panel screen print symbol colors: Legend and Borders (Pantone 340C) White symbol on Patone 286 background Background-White $250 Fine Sign per Illinois Standard RT01 1/8" Aluminum panel screen print symbol. Colors: Legend and borders-Green (Pantone 340C) non-reflectorized. Background-white reflectorized Accessiblity Sign Detail Fine Sign Detail • • • • Handicap Parking Sign R7-8: 1/8" Aluminum panel screen print symbol colors: Legend and Borders (Pantone 340C) White symbol on Patone 286 background Background-White Accessibility Symbol 2" Square aluminum post finish as per specifications Finish Grade Concrete Footing 1' - 0"18"6"5'-0" Min.1' - 6"89° 01' 01" 231.87'N E 89° 02' 49" 231.99'S W1° 30' 06"64.97'NW1° 36' 10"65.09'SELIM LIM TAX 27.38' 27.25'10.06'10.36'10.26'86.36' 19.30'8.81'16.00'Sloped sidewalk @ 1:20 Ramp up @ 1:12Ramp up @ 1:12 5.26'0.84'18.28'10.00'65.07'"DO" Fence "DO" Fence New Trash Enclosure (To Match wood Fence) Planter Sidewalk Stair Covered Porch New 6'-0" Wood Fence 1 2 3 45 6 7 Ground Signage 3.14'5.00'Painted Median 5.00' 10.00'10.00'Cross Access and Parking Easement (In Gray Artea Shown)9.00'18.00'24.50'18.00'12.00'www.archstudioltd.net Scale Project number Date Drawn by Checked by Architectural Studio, Ltd. 14421 Oakley AveOrland Park, IL 60462Tel: 708-933-4200Fax: 708-966-0854 As indicated 9/16/2022 10:49:46 AMA-1.0 Schematic Site Plan 2020-121 15009 S. Route 59 House of Harvest LLC 09-15-2021 Author Checker LOT INFORMATION: ZONING DISTRICT:BTD-BUSINESS TRANSITION DESIGNATION MIN. LOT AREA: MIN LOT WIDTH NONE LOT AREA:15,081.16 SF PROPOSED BUILDING AREA: 3,433.56 SF MAX. LOT COVERAGE:NONE MAX. IMPERVIOUS AREA COVERAGE:80% (12,064.93 SF) ACTUAL IMPERVIOUS AREA COVERAGE: BUILDING COVERAGE:3,433.56 SF FRONT PORCH: 71.54 SF SIDE PORCH (ENTRY) 56.39 SF REAR DECK: 228.81 SF SIDEWALK: 597.79 SF PARKING LOT:5,973.42 SF TOTAL AREA: 10,361.51 SF OK MAX. F.A.R. .5 (7,540.58 SF) ACTUAL F.A.R..23 (3,433.56 SF) SETBACKS:REQ'D ACTUAL FRONT YARD SETBACK 30'-0"26.95' (EXISTING) REAR YARD SETBACK 30'-0"86'-8" SIDEYARD SETBACK 15'-0"10'-0"/18.92' OFFSTREET PARKING: PARKING REQUIRED:1 SPACE /4 BEDS= 12 BEDS/4=3 SPACE PLUS 1 PER 20 EMPLOYEES=1 SPACE TOTAL OF 4 SPACES REQ. PARKING PROVIDED: 10 SPACES INCLUDING (1) ACCESSIBLE MAX. BUILDING HEIGHT:35'-0" ACTUAL BUILDING HEIGHT:19.45' Keynote Legend Key Value Keynote Text 1" = 1'-0"A-1.0 3 Accessibilty Sign Details 1/2" = 1'-0"A-1.0 4 Accessiblity Sign Detail 1" = 10'-0"A-1.01Schematic Site Plan Opt.1 No.Description Date 1 Revision 1 2021-10-25 4 Revision 4 2022-09-14 255 19.00'S. ROUTE 59 48"B BSEPTIC(CISTERN)STRUCTURE & LIDFENCECORNER0.9' NFENCECORNER2.71' N0.1' WFENCECORNER0.64' S0.35' WN. LINE, LOT 3S. LINE, N 12, NW 14,LOT 3N. LINE, S. 17.5', N12, NW 14, LOT 3N89° 01' 01"E231.87'N89° 02' 49"E231.99'N1° 36' 10"W 65.09' N1° 30' 06"W64.97'CB))))WWWWWWWWEX. VILLAGE 20"WATER MAINASSUMEDLOCATION OFSANITARY SERVICE(CONTRACTOR TOCONFIRMLOCATION)48"WWCO14.00'8.96'76.15'17.70'14.00'5.10'2.53'3.09'16.10'85.22'10.17'10.00'12.81'2.36'11.88'RAMPRAMPCOVEREDDECKDECKDN10.00'101112131516171814123456789F.B.PAGEY:\6000\6600\665101\Plat of Survey - 15009 S Rt 59 PLAINFIELD- August 2022.dwgPlotDate: Wednesday, August 17, 2022 , Layout: oce 36x24-DIMENSION PAVING (2)SCALE:DATE:PROJECT NO:DESIGNED BY:DRAWN BY:CHECKED BY:O F SHEET NO.PROJECT:CLIENT:PREPARED BY:REVISIONS23456789106651.016/21/20211"=20'MRRMRR/CRRMRR11HOUSE OF HARVEST LLC15009 S. ROUTE 59PLAINFIELD, IL 60544EMERGENCY VEHICLETURNING PLANE N G I N E E R S & S U R V E Y O R S, L.L.C.1225 Channahon Road Joliet, Illinois 815/729-0777 FAX 815/729-0782R O G I N AProfessional Design Firm License No. 184-006843 - Exp. 4/30/2023Copyright © 2022 ROGINA Engineers & Surveyors LLC, All Rights ReservedARCHITECTUAL STUDIO, LTD.14421 OAKLEY AVENUEORLAND PARK, IL 60462708-933-4200GRAPHIC SCALENORTH1 inch = 10 ft.100510( IN FEET )XX256 August 18, 2022 Scott Shalvis Architectural Studio, LTD 14421 Oakley Ave Orland Park, IL 60462 Re: House of Harvest 15009 Route 59 Plainfield, IL 60544 Mr. Shalvis: A review of the autoturn analysis received August 17, 2022 for the above referenced project has been completed Please ensure a snow management plan is in place during winter months, and there is no parking in north 2 spots so that our fire apparatus are able to complete the turn, Ensure FDC is accessible. There are no other stipulations. No guarantee is rendered as to the completeness of the plan review. The responsibility for full compliance with both state and locally adopted codes, standards and regulations rests with the owner or his/her authorized agent or subcontractor. Subsequent discovery of errors or omissions shall not be construed as authority to violate, cancel or set aside any provision of any applicable codes. Thank you for the opportunity to review and comment on your drawings. Should you have any questions or concerns, please feel free to contact the Fire Prevention Bureau at 815-436-5335. Respectfully, Ryan Angelus, Fire Marshal PLAINFIELD FIRE PROTECTION DISTRICT C: Jonathan Proulx, Planning/Community Development; Randy Jessen, Public Improvement Supervisor; Lonnie Spires, Building Official; Scott Threewitt, Village Engineer; Dan Biermann, Water Superintendent; Steve Amann, Baxter & Woodman 257 MEMORANDUM To: Mayor Argoudelis and Trustees From: James Kastrantas, Information Technology Director Date: 9/29/2022 Re: Microsoft Server Licensing Background Findings The Village uses Microsoft’s product line of Microsoft Windows Server and Microsoft SQL Server for various applications. These applications include our financial and utility management software, file storage, and other core technology functions. This licensing is required to maintain a good standing for our use of the software. It also allows us to upgrade to the latest versions of Windows Server and SQL when it becomes available. Our Microsoft licenses are renewed annually with software assurance to ensure we have the most up to date version. Staff reached out to Dell Technologies who currently holds the IL state bid for Microsoft server licensing, as well as 2 other vendors of which only 2 responded (Dell Technologies and Heartland Business Systems). Our licensing covers the following: Item Part Quantity Years HBS Price Dell Price Windows Server Datacenter edition 9EA-0512 x 3 =48 cores 24 3 $30,441.24 $21,118.32 Windows Server Datacenter edition 9EM-00424 x 1 =8 cores 8 3 $1,652.28 $1,236.48 Windows server data center edition 9EM-00424 x 2 = 8 cores 16 3 $3,304.56 $2,472.96 Windows server external connector 2022 R39-00838 1 3 $3,327.93 $2,304.93 SQL Server Standard 7NQ-00126 x 8 = 16 cores 8 3 $47,278.80 $32,744.16 SQL Server Standard Core 228-07281 x 3 3 3 $4,440.51 $3,075.66 SQL CAL 2019 359-06896 6 3 $2,066.58 $1,435.86 Total $92,511.90 $64,388.37 258 Policy Considerations According to Section to 2-76 (5) of the Village Code of Ordinances, the Village Administrator shall make a recommendation to the President and Board of Trustees on purchases over the $10,000 statutory limit. The Board has the right to accept or reject any or all proposals. Financial Considerations Microsoft licensing was considered at 3 years because of the remainder of the state bid contract with Dell Technologies. Pricing was also compared to another vendor HBS. The total cost for 3 year licensing commitment is $64,388.37 with annual payments. Funding for this will come from the IT Budget. Recommendation It is staff’s recommendation that the Village Board authorize the Village Administrator to execute an agreement with Dell Technologies for 3 years of Microsoft licensing in the amount of $64,388.37 259 Dell Software - Customer Confidential Phillip Reavis Inside Software Product Specialist Quote North American Partner Software Customer :Village of Plainfield 737-231-0582 Contact : JAMES KASTRANTAS Budgetary Quote phillip_reavis@dell.com Contact Email : jkastrantas@plainfieldil.gov Date : 09/06/2022 Quote # VoP_08302022 Quote Description : Select Plus Exp: 9/30/2022 Customer Number: 35656684 Microsoft EA : Contract Code : C000000765005 / CMT1176800 Product Description Part Number Quantity Years 1 Year Price Ext. Price Win Server DC Core SLng LSA 2L 9EA-00512 X 3 - 48 total cores 9EA-00267 24 1 $293.31 $7,039.44 Win Server Standard Core SLng LSA 2L 9EM-00424 X 1 8 Cores 9EM-00262 8 1 $51.52 $412.16 Win Server Standard Core SLng LSA 2L 9EM-00424 X 2 8 Cores 9EM-00262 16 1 $51.52 $824.32 Win Server External Connector SLng LSA R39-00838 Windows Connector R39-01306 1 1 $768.31 $768.31 SQL Server Standard SLng LSA 7NQ-00126 X 8 License ( 16 cores total ) 7NQ-00300 8 1 $1,364.34 $10,914.72 SQL Server Standard SLng LSA 3 x 228-07281 14 Cores Total ,228-04538 3 1 $341.74 $1,025.22 SQL CAL SLng LSA User CAL Six Users 359-00993 6 1 $79.77 $478.62 Year 1 $21,462.79 Year 2 $21,462.79 Year 3 $21,462.79 Notes: EA : Select Plus Tax 0.00% $0.00 Quote Prepared By: Phillip Reavis Grand Total $64,388.37 1) Sales/use tax is based on the “ship to” address on your invoice. Please indicate your taxability status on your purchase 3) Customer’s purchase is subject to Dell’s Terms and 5) All prices are based on Net 30 260 Microsoft Open Value Licensing Quote #282054 v2 Prepared For:Prepared By: Village of Plainfield Chicago Illinois Office James Kastrantas 24401 W Lockport StPlainfield, IL 60544 Mike Carroll 5400 Patton Drive Suite 4BLisle, IL 60532 P:(815) 230-2852 P:608-444-7994 E:jkastrantas@goplainfield.com E:mcarroll@hbs.net Date Issued: 09.06.2022 Expires: 09.30.2022 3 Host Cluster Datacenter w/SA Option 1B Price Qty Ext. Price Open Value, 3 year agreement, annual payments. Includes software assurance. 9EA-00512 Microsoft Windows Server Datacenter Edition - License & Software Assurance - 16 Core - Price Level D - Additional Product, 1 Year Acquired Year 1, Government - Microsoft Open Value - PC DataCenter would be less expensive if VMs roam between the 3 hosts He would need 48 cores of DC $3,382.36 3 $10,147.08 Subtotal $10,147.08 1 Stand Alone Server w/SA Option 2A Price Qty Ext. Price 1 x windows server 2016 standard on physical server 6 cores could upgrade these servers to 2019 with existing licenses, otherwise will need 16 cores of: 9EM-00424 Microsoft Windows Server Standard Edition - License & Software Assurance - 16 Core - Price Level D - Additional Product, Government, 1 Year AcquiredYear 1 - Microsoft Open Value - PC $550.76 1 $550.76 Subtotal $550.76 2 Stand Alone Servers w/SA Option 2C Price Qty Ext. Price 2 x windows server 2012 R2 Standard on physical server 4 cores each (could upgrade these servers to 2016 with existing licenses, otherwise will need 32 cores to cover both servers 9EM-00424 Microsoft Windows Server Standard Edition - License & Software Assurance - 16 Core - Price Level D - Additional Product, Government, 1 Year Acquired Year 1 - Microsoft Open Value - PC $550.76 2 $1,101.52 Subtotal $1,101.52 Windows External Connector Option 4A Price Qty Ext. Price R39-00838 Microsoft Windows Server - External Connector License and Software Assurance - Unlimited External User - Price Level D - 1 Year Acquired Year 1, Additional Product - Microsoft Open Value $1,109.31 1 $1,109.31 Subtotal $1,109.31 SQL Server Licensing Option 5A Price Qty Ext. Price 7NQ-00126 Microsoft SQL Server Standard Core Edition - License & Software Assurance -2 Core - Price Level D - Additional Product, 1 Year Acquired Year 1 - Microsoft Open Value - PC SQL 2014 will require 4x 2 core licenses to upgrade SQL 2016 will require 4x 2 core licenses to upgrade. This license includes SA and will license a non production server $1,969.95 8 $15,759.60 Page: 1 of 2Quote #282054 v2 261 SQL Server Licensing Option 5A Price Qty Ext. Price Subtotal $15,759.60 SQL Server Licensing Option 5B Price Qty Ext. Price 228-07281 Microsoft SQL Server Standard Edition - License & Software Assurance - 1 Server - Price Level D - 1 Year Acquired Year 1, Additional Product - Microsoft Open Value - PC SQL Server 2012 on physical 6 core server. Need 2 user CAL's 2 SQL 2017 servers. Need 4 user CAL's (same users access both servers) $493.39 3 $1,480.17 359-04615 Microsoft SQL Server - License & Software Assurance - 1 User CAL - Price Level D - 1 Year Acquired Year 1, Additional Product - Microsoft Open Value - PC $114.81 6 $688.86 Subtotal $2,169.03 Quote Summary Amount 3 Host Cluster Datacenter w/SA Option 1B $10,147.08 1 Stand Alone Server w/SA Option 2A $550.76 2 Stand Alone Servers w/SA Option 2C $1,101.52 Windows External Connector Option 4A $1,109.31 SQL Server Licensing Option 5A $15,759.60 SQL Server Licensing Option 5B $2,169.03 Total:$30,837.30 This quote may not include applicable sales tax, shipping, handling and/or delivery charges. Final applicable sales tax, shipping, handling and/or delivery charges are calculated and applied at invoice. The above prices are for hardware/software only, and do not include delivery, setup or installation by Heartland (“HBS”) unless otherwise noted. Installation by HBS is available at our regular hourly rates, or pursuant to a prepaid HBSFlex Agreement. This configuration is presented for convenience only. HBS is not responsible for typographical or other errors/omissions regarding prices or other information. Prices and configurations are subject to change without notice. HBS may modify or cancel this quote if the pricing is impacted by a tariff. A 15% restocking fee will be charged on any returned part. Customer is responsible for all costs associatedwith return of product and a $25.00 processing fee. No returns are accepted by HBS without prior written approval. This quote expressly limits acceptance to the terms of this quote, and HBS disclaims any additionalterms. By providing your “E-Signature,” you acknowledge that your electronic signature is the legal equivalent of your manual signature, and you warrant that you have express authority to execute this agreement andlegally bind your organization to this proposal and all attached documents. Any purchase that the customer makes from HBS is governed by HBS’ Standard Terms and Conditions (“ST&Cs”) located athttp://www.hbs.net/standard-terms-and-conditions, which are incorporated herein by reference. The ST&Cs are subject to change. When a new order is placed, the ST&Cs on the above-stated website at that timeshall apply. If customer has signed HBS’ ST&Cs version 2018.v2.0 or later, or the parties have executed a current master services agreement, the signed agreement shall supersede the version on the website. Any order(s) that exceeds the credit limit assigned by HBS shall require upfront payment from customer in an amount determined by HBS. HBS shall make this determination at the time of the order, unless customer has previously submitted the required onboarding paperwork. In such event, HBS shall make this determination at the time of quoting. QT.2021.v1.0 Acceptance Chicago Illinois Office Village of Plainfield Mike Carroll Signature / Name Signature / Name Initials 09/06/2022 Date Date Page: 2 of 2Quote #282054 v2 262 MEMORANDUM To: Mayor Argoudelis and Trustees From: James Kastrantas, Information Technology Director Date: 9/29/2022 Re: Electronic Door Access for PEMA Background Findings With the addition of the new PEMA building staff proposes to add electronic door access system to the site. This would enable the building to have key card access for Village staff and volunteers to access the building with out having to manage physical master keys. The Village currently uses ISONAS for door access across all building and would be integrating the PEMA building into the current system. The project would include installation of the ISONAS door access readers and modifications to the door frames for electronic strikes. Staff reached out to 5 companies for ISONAS readers and modifications to the door frames, of which 1 responded with full qualifications. Vendor ISONAS Door Modifications Total Plainfield Lock Techs Does not sell ISONAS $6,638.00 n/a Nighthawk Group $7,282.00 $3,877.39 $11,159.39 Low Voltage Solutions Does sell ISONAS but no response after request for quote Anderson Lock Does sell ISONAS but has a 40+ week back order on equipment The Door Doctors Did not respond to inquiry Policy Considerations According to Section to 2-76 (5) of the Village Code of Ordinances, the Village Administrator shall make a recommendation to the President and Board of Trustees on purchases over the $10,000 statutory limit. The Board has the right to accept or reject any or all proposals. Financial Considerations Staff had reached out to 5 vendors seeking quotes on electronic door access for the PEMA building and of those 5 only 1 reached out with full qualifications, Nighthawk Group. In March of 2021 the Village did use Nighthawk Group for adding additional ISONAS readers at the Police Department. In using that previous project as a price comparison to the scope of work for the PEMA building pricing is comparable. The cost can be funded within the Village’s Capital Fund – Building Improvements expenditure line item. 263 Recommendation It is staff’s recommendation that the Village Board authorize the Village Administrator to execute an agreement with Nighthawk Group for the install of ISONAS door access and door modifications in the amount of $11,159.39 264 Estimate Date 5/30/2022 Estimate # E2022-438 Name / Address Village of Plainfield James Kastrantas 14300 S Coil Plus Drive Plainfield, IL 60544 Ship To Village of Plainfield James Kastrantas 14300 S Coil Plus Drive Plainfield, IL 60544 Nighthawk Group, LLC 1010 Cobblers Crossing Elgin, IL 60120 Terms Due on receipt ProjectPhone # 847-452-3958 E-mail ksmith@nighthawk-group.com Web Site www.nighthawk-group.com Total Subtotal Sales Tax (10.5%) Item Description Qty Rate Total Install Isonas Access Control Readers on Four Exterior Doors Add readers to existing, onsite, Pure Access Manager. RC-04-PRX-W RC04-PRX-W Wall Mount Reader-Controller (125kHz, BLE) 4 0.00 0.00 CABLE-RC04-25 Pure IP RC-04 Cable (25' Pigtail) 4 0.00 0.00 ACC-EDK-3A Advanced Security Module 4 0.00 0.00 Misc-NonStk-Estimate Door Position Sensor 4 0.00 0.00 Misc-NonStk-Estimate 5x5 Exterior mounting box 4 0.00 0.00 Misc-NonStk-Estimate Interior Misc Mounting Materials 4 0.00 0.00 CR0100 Isonas - Onsite Installation & Support 1 7,282.00 7,282.00 ** Assumes mounting will be on tilt-up concrete walls Disclaim-Cabling Cat6 Network cabling to be provided, terminated and tested by client or 3rd-party. Cable to be run from client switch closet to each door reader or camera location. Installation of electrical conduit, if required to meet local code, will be provided by customer. 0.00 0.00 Page 1 265 Estimate Date 5/30/2022 Estimate # E2022-438 Name / Address Village of Plainfield James Kastrantas 14300 S Coil Plus Drive Plainfield, IL 60544 Ship To Village of Plainfield James Kastrantas 14300 S Coil Plus Drive Plainfield, IL 60544 Nighthawk Group, LLC 1010 Cobblers Crossing Elgin, IL 60120 Terms Due on receipt ProjectPhone # 847-452-3958 E-mail ksmith@nighthawk-group.com Web Site www.nighthawk-group.com Total Subtotal Sales Tax (10.5%) Item Description Qty Rate Total Disclaim-Strikes Electric Door Strikes to be provided and installed by third party, with lead fished up through the door frame into the ceiling. Lock strike should be 12v, with max .6amp, continuous duty. If 24v lock strikes are installed, customer to provide local power, as required by the application and in compliance with local building codes. All lock strikes must be compliant with the fire rating of the door they are installed on. If magnetic locks are used, appropriate disconnect relays to the fire panel are required and will be provided by the customer or customers fire alarm company. Fire panel connections are NOT included as part of this agreement. 0.00 0.00 Disclaim-Network Customer to provide available network switch ports, PoE ports, and network programming and Internet connectivity as required. Also, adequate power and UPS/Battery Backup source in switch closet. 0.00 0.00 Disclaim-IT Support IT and network support are not included in this estimate. IT and network support will be provided by client or their designated IT support provider. 0.00 0.00 Disclaim-Fire/Building ** Customer to verify that requested work meets local fire and building code requirements. Any additional code requirements will be at additional cost. 0.00 0.00 Page 2 266 Estimate Date 5/30/2022 Estimate # E2022-438 Name / Address Village of Plainfield James Kastrantas 14300 S Coil Plus Drive Plainfield, IL 60544 Ship To Village of Plainfield James Kastrantas 14300 S Coil Plus Drive Plainfield, IL 60544 Nighthawk Group, LLC 1010 Cobblers Crossing Elgin, IL 60120 Terms Due on receipt ProjectPhone # 847-452-3958 E-mail ksmith@nighthawk-group.com Web Site www.nighthawk-group.com Total Subtotal Sales Tax (10.5%) Item Description Qty Rate Total Disclaim-General Customer to provide facility access as required in order to complete work in a timely manner. Customer will also provide safe, clear, and unencumbered access to required work areas. All work will be performed during normal business hours. Evening and weekend work will be performed at additional cost. 0.00 0.00 Disclaim-Deposit 50% deposit required at estimate acceptance, balance due upon completion. Work will not be scheduled until deposit is received. 0.00 0.00 Disclaim-Proj-Est-Accepta... Project Estimate Accepted by: Print:________________________________________ Sign:_________________________________________ Date: _________________ 0.00 0.00 Page 3 Estimates are valid for 30 days. Special order materials, Isonas Access Control, and Axis Surveillance products are payable in advance and are subject to a 20% restocking fee. Defective items will be returned for exchange only.$7,282.00 $7,282.00 $0.00 267 Estimate Date 9/25/2022 Estimate # E2022-446 Name / Address Village of Plainfield James Kastrantas 14300 S Coil Plus Drive Plainfield, IL 60544 Ship To Village of Plainfield James Kastrantas 14300 S Coil Plus Drive Plainfield, IL 60544 Nighthawk Group, LLC 1010 Cobblers Crossing Elgin, IL 60120 Terms Due on receipt ProjectPhone # 847-452-3958 E-mail ksmith@nighthawk-group.com Web Site www.nighthawk-group.com Total Subtotal Sales Tax (10.5%) Item Description Qty Rate Total Add Electric Strikes to new FEMA building CR0030 Third-Party Services - Locksmith 1 3,877.39 3,877.39 Service call - Plainfield (3) ELECTRIC STRIKE MORTISE - 1006KM-630 (1) ELECTRIC STRIKE - 7400 628 Locksmith Labor Estimates are valid for 30 days. Special order materials, Isonas Access Control, and Axis Surveillance products are payable in advance and are subject to a 20% restocking fee. Defective items will be returned for exchange only.$3,877.39 $3,877.39 $0.00 268 Contract No:32465Hours: Mon 8:30 - 5:00 PM Tue 8:30 - 5:00 PM Wed 8:30 - 5:00 PM Thu 8:30 - 5:00 PM Fri 8:30 - 5:00 PM Sat 9:00 - 1:00 PM Sun Closed James Kastanas 24401 W Lockport St Plainfield IL 60544 www.PlainfieldLockTechs.com 14730 S Naperville Rd Plainfield, IL 60544 Phone: 815-556-8539 Fax: 815-880-8224 815-230-2852Date Out:9/16/2022 12:32 PM Village of Plainfield PO: Job: Delivery Window: Quote IL 0 Service Address Returns after 30 days will receive in-store credit Items must be returned in same condition sold. ID Item Item Name Unit Price QTY Unit Net Amount Merchendise Items/Service Charges 3 Aluminum Door Electric Strike450 1$624.00 EA $624.000Disc: 2 Cut/Install Aluminum Electric Strike450 1$750.00 EA $750.000Disc: 5 Electrified Mortise Lock450 3$944.00 EA $2,832.000Disc: 6 Install Mortise Lock450 3$125.00 EA $375.000Disc: 4 Install/Wire Transfer Hinge450 3$350.00 EA $1,050.000Disc: 8 Power Transfer Hinge450 3$169.00 EA $507.000Disc: 7 Wire Frames/Doors (Last 4 feet)450 4$125.00 EA $500.000Disc: Sales Tax:$0.00 Service Charges:$6,638.00 Total:$6,638.00 Amount Paid:$0.00 Amount Due:$6,638.00 Change/Refund Amt:$0.00 269 270 271 MEMORANDUM To: Joshua Blakemore, Village Administrator From: Scott Threewitt, Director of Public Works Date: September 28, 2022 Re: Illinois Public Works Mutual Aid Network Membership Background Findings The item under consideration by the Village Board pertains to membership of the Illinois Public Works Mutual Aid Network (IPWMAN). IPWMAN provides a formalized system for government agencies to enter into a written mutual aid agreement to provide and receive emergency assistance in the event of natural or man-made disasters or other situations that require action or attention beyond the normal capabilities of an agency. The organization embodies the concept of “community helping community” by providing an organized process for response to an emergency. An agency requesting assistance receives the type of equipment, materials and personnel services that are needed to react to the event. The formation of IPWMAN complies with criteria established by the Federal Emergency Management Agency (FEMA) for recognizing the eligibility of costs under the Public Assistance Program incurred through mutual aid agreements between applicants and other entities. (FEMA Disaster Assistance Policy Number DAP9523.6, August 13, 2007) IPWMAN provides a network to help others with personnel, equipment, materials, and other resources for natural and man-made disaster response. Policy Considerations It is the mission of IPWMAN, in the spirit of intergovernmental cooperation, to develop and maintain a statewide network of public works related agencies whose principal purpose is to provide mutual aid response and recovery assistance to each other when confronted with natural or man-made emergencies and disasters. According to Section 2-43 (6) of the Village Code of Ordinances, the Village Administrator shall make a recommendation to the President and Board of Trustees on purchases over the $10,000 statutory limit. The Board has the right to accept or reject any or all proposals. Financial Considerations IPWAMAN dues require annual dues based on the population of the member agency. Based on Plainfield’s population, the annual dues are $250.00. Recommendation It is our recommendation that the Village Board adopt Ordinance No. _____, authorizing the Village President to execute an Agreement for participation in the Illinois Public Works Mutual Aid Network. 272 ORDINANCE NO. An Ordinance Authorizing Execution of the Illinois Public Works Mutual Aid Network Agreement (IPWMAN) WHEREAS, the Constitution of the State of Illinois, 1970, Article VII, Section 10, authorizes units of local government to contract or otherwise associate among themselves in any manner not prohibited by law or ordinance; and, WHEREAS, the "Intergovernmental Cooperation Act", 5 ILCS 220/1 et seq., provides that any power or powers, privileges or authority exercised or which may be exercised by a unit of local government may be exercised and enjoyed jointly with any other unit of local government; and, WHEREAS, Section 5 of the "Intergovernmental Cooperation Act", 5 ILCS 220/5, provides that any one or more public agencies may contract with any one or more public agencies to perform any governmental service, activity or undertaking which any of the public agencies entering into the contract is authorized by law to perform, provided that such contract shall be authorized by the governing body of each party to the contract; and, WHEREAS, the Village President and the Board of Trustees of the Village of Plainfield have determined that it is in the best interests of the Village and its residents to enter into an intergovernmental agreement to secure to each the benefits of mutual aid in public works and the protection of life and property from an emergency or disaster and to provide for public works assistance, training and other necessary functions to further the response and recovery from said emergency or disaster. The principal objective of the public works mutual aid assistance being the response to and recovery from any emergency or disaster and the return of the community to as near normal as quickly as possible. 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 ONE: That the President and the Village Clerk are hereby authorized to execute an Agreement for participation in the Illinois Public Works Mutual Aid Network (IPWMAN), a copy of said Agreement being attached hereto and being made a part hereof. 273 APPROVED this day of , 2022, by a roll call vote as follows: AYES: NAYS: ABSENT: (Authorized Signature) ATTEST: (Authorized Signature) 274 1 of 9 revised 10/26/2021 Illinois Public Works Mutual Aid Network Agreement This Public Works Agreement (hereinafter “Agreement”) is entered into by________________________ which has, by executing this Agreement, manifested its intent to participate in an Intrastate Program for Mutual Aid and Assistance, hereinafter entitled the “Illinois Public Works Mutual Aid Network (IPWMAN)”; and WHEREAS, the Constitution of the State of Illinois, 1970, Article VII, Section 10, (hereinafter “Act”) authorizes units of local government to contract or otherwise associate among themselves in any manner not prohibited by law or ordinance; and WHEREAS, any community that is a home rule unit of local government under the 1970 Constitution of the State of Illinois and as such may exercise any power and perform any function pertaining to its government and affairs; and WHEREAS, the Act provides that any one or more public agencies may contract with any one or more other public agencies to set forth fully the purposes, powers, rights, objectives and responsibilities of the contracting Parties; and WHEREAS, the Illinois Intergovernmental Cooperation Act, 5 ILCS 220/1 et seq., provides that any power or powers, privileges or authority exercised or which may be exercised by a unit of local government may be exercised and enjoyed jointly with any other unit of local government including a unit of local government from another state; and WHEREAS, the Parties to this Agreement may voluntarily agree to participate in mutual aid and assistance activities conducted under the State of Illinois Intrastate Mutual Aid and Assistance Program and the Interstate Emergency Management Assistance Compact (EMAC). Parties may voluntarily agree to participate in an interstate Mutual Aid and Assistance Program for public works related agencies including, but not limited to; local municipal public works departments, township road districts, unit road districts, county highway departments, public water agencies and public wastewater agencies or any other governmental entity that performs a public works function through this Agreement if such a program were established. WHEREAS, the Parties hereto are units of local government as defined by the Constitution of the State of Illinois and the Intergovernmental Cooperation Act; and WHEREAS, the Parties recognize that they are vulnerable to a variety of potential, natural and man-made disasters; and WHEREAS, the Parties to this Agreement wish to provide mutual aid and assistance to one another during times of disaster or public works emergencies. NOW, THEREFORE, the Parties agree as follows: 275 2 of 9 revised 10/26/2021 SECTION I: PURPOSE The Illinois Public Works Mutual Aid Network (IPWMAN) program is hereby established to provide a method whereby public works related agencies, including, but not limited to, local municipal public works departments, township road districts, unit road districts, county highway departments, public water agencies and public wastewater agencies or any other governmental entity that performs a public works function in need mutual aid assistance may request aid and assistance in the form of personnel, equipment, materials and/or other associated services as necessary from other public works related agencies. The purpose of this Agreement is to formally document such a program. SECTION II: DEFINITIONS The following definitions will apply to the terms appearing in this Agreement. A. “AGENCY” means any municipal public works agency, township road district, unit road district, county highway departments, publicly-owned water organization and publicly-owned wastewater organization or any other governmental entity that performs a public works function that abides by the provisions as found in this Agreement. B. “AID AND ASSISTANCE" includes, but is not limited to, personnel, equipment, facilities, services, materials and supplies and any other resources needed to provide mutual aid response. C. "AUTHORIZED REPRESENTATIVE" means a Party's employee who, by reason of his or her position, has been authorized, in writing by that Party, to request, offer, or provide aid and assistance pursuant to this Agreement. Each Party’s initial authorized representative, and the representative’s title, is listed on the contact list. If the title of the authorized representative as listed by name on the contact list has changed, such change shall have no effect on the authority of the authorized representative and the named person shall continue to be the authorized representative until a different person is named as the authorized representative in writing by the Party. In the event that the person who is listed as authorized representative is no longer employed by the Party, the successor in the office formerly held by the authorized representative shall automatically become the authorized representative unless the Party indicates otherwise in writing. Each Party’s authorized representative shall be responsible to designate someone to supervise that Party’s employees who are engaged in the receipt or furnishing of aid and assistance, including, but not limited to, opening of public ways; removal of debris; building of protective barriers; management of physical damage to structures and terrain; transportation of persons, supplies, and equipment; and repair and operation of municipal utilities. D. “BOARD OF DIRECTORS” is a group of representatives from the Parties to the IPWMAN Agreement elected to organize and maintain the program. The Board of Directors shall consist of members of the IPWMAN. Qualifications and terms for the Board members shall be defined in the By-Laws of the Illinois Public Works Mutual Aid Network, Inc. E. “BOARD MEMBER” is a representative of the Association (IPWMAN) serving on the Board of Directors. F. “DISASTER" means a calamitous incident threatening loss of life or significant loss or damage to property, including, but not limited to flood, winter storm, hurricane, tornado, dam break, or other naturally-occurring catastrophe or man-made, accidental, military, or paramilitary incident, or biological or health disasters or a natural or manmade incident that is, or is likely to be, beyond the control of the services, personnel, equipment and facilities of a Party that requires assistance under this Mutual Aid and 276 3 of 9 revised 10/26/2021 Assistance Agreement, but must be coordinated through the appropriate local accredited/certified Emergency Management Agency coordinator. G. “IPWMAN” is the acronym for the Illinois Public Works Mutual Aid Network. H. “LOCAL EMERGENCY” is defined as an urgent need requiring immediate action or attention beyond normal capabilities, procedures and scope for aid and assistance by an agency. I. "MUTUAL AID RESOURCE LIST" means the list of the equipment, personnel and other resources that each Party has available for the provision of aid and assistance to other Parties. This list shall be periodically updated in accordance with the Operational Plan. J. “NATIONAL INCIDENT MANAGEMENT SYSTEM (NIMS)” a Presidential directive that provides a consistent nationwide approach that allows federal, state, local and tribal governments as well as private-sector and nongovernmental organizations to work together to manage incidents and disasters of all kinds. K. "PARTY" means an agency which has adopted and executed this Agreement. L.”PERIOD OF ASSISTANCE” means a specified period of time when a Responding Agency assists a Requesting Agency. The period commences when personnel, equipment, or supplies depart from a Responding Agency’s facility and ends when the resources return to their facility (portal to portal). All protections identified in the Agreement apply during this period. The specified Period of Assistance may occur during response to or recovery from an emergency, as previously defined. M. "RESPONDING AGENCY" means the Party or Agency which has received a request to furnish aid and assistance from another Party and has agreed to provide the same. N. “REQUESTING AGENCY” means the Party or Agency requesting and receiving aid and assistance from a Responding Agency. SECTION III: RESPONSIBILITY OF PARTIES A. PROVISION OF AID. Each Party recognizes that it may be requested to provide aid and assistance at a time when it is necessary to provide similar aid and assistance to the Party’s own constituents. This Agreement shall not be construed to impose any unconditional obligation on any Party to provide aid and assistance. A Party may choose not to render aid and assistance at any time, for any reason. B. RECRUITMENT. The Parties hereby encourage each other to enlist other agencies to adopt and execute this Agreement. C. AGREEMENT FOR BENEFIT OF PARTIES. All functions and activities performed under this Agreement are for the benefit of the Parties to this Agreement. Accordingly, this Agreement shall not be construed to be for the benefit of any third parties and no third parties shall have any right or cause of action against the Parties to this Agreement. D. IMMUNITIES. All immunities provided by law to the Parties shall be fully applicable to the Parties providing or receiving aid and assistance pursuant to this Agreement, including, but not limited to, the Local Governmental and Governmental Employees Tort Immunity Act, 745 ILCS 10/1-101, et seq. E. MEMBERSHIP. To be a member in good standing, a Party shall be responsible for dues and other obligations as specified in the IPWMAN By-Laws and Operational Plan. 277 4 of 9 revised 10/26/2021 SECTION IV: ANNUAL REVIEW At a minimum, the Board of Directors shall meet annually at a meeting place designated by the Board of Directors to review and discuss this Agreement and, if applicable, to recommend amendments to this Agreement. The Board of Directors shall have the power and signing authority to carry out the purposes of this Agreement, including but not limited to the power to: adopt by-laws; execute agreements and documents approved by the Board of Directors; develop specific operating plans, procedures and protocol for requesting assistance; organize meetings; operate a website; disseminate information; create informational brochures; create subcommittees; maintain lists of the Parties; maintain equipment and supply inventory lists; and deal with Party issues. SECTION V: PROCEDURES FOR REQUESTING ASSISTANCE The Board of Directors will promulgate and regularly update procedures for requesting assistance through the Illinois Public Works Mutual Aid Network (IPWMAN) Operational Plan. SECTION VI: RESPONDING AGENCY'S ASSESSMENT OF AVAILABILITY OF RESOURCES The Board of Directors will promulgate and regularly update procedures for responding agency’s assessment of availability of resources through IPWMAN Operational Plan. SECTION VII: SUPERVISION AND CONTROL A. DESIGNATION OF RESPONDING AGENCY’S SUPERVISORY PERSONNEL. Responding Agency shall designate a representative who shall serve as the person in charge of coordinating the initial work assigned to the Responding Agency’s employees by the Requesting Agency. The Requesting Agency shall direct and coordinate the work being assigned to the Responding Agency(s) and the Requesting Agency’s employees. All actions shall be consistent with and in accordance with the National Incident Management System (NIMS) and the IPWMAN Operational Plan. B. RESPONSIBILITIES OF RESPONDING AGENCY’S SUPERVISORY PERSONNEL. The Board of Directors will promulgate and regularly update procedures for Responding Agency’s supervisory personnel through the IPWMAN Operational Plan. SECTION VIII: LENGTH OF TIME FOR AID AND ASSISTANCE; RENEWABILITY; RECALL The Board of Directors will promulgate and regularly update procedures for length of time for aid and assistance; renewability; recall through the Illinois Public Works Mutual Aid Network (IPWMAN) Operational Plan. It is presumed that a Responding Agency’s aid and assistance shall be given for an initial minimum period of twelve (12) hours. Thereafter, assistance shall be extended as the Responding Agency and Requesting Agency shall agree. The twelve (12) hour period shall start when the aid and assistance departs from Responding Agency’s location with the intent of going to Requesting Agency’s location. The aid and assistance shall end when it returns to Responding Agency’s location with the understanding between the Responding Agency and Requesting Agency that provision of aid and assistance is complete. 278 5 of 9 revised 10/26/2021 Responding Agency may recall its aid and assistance at any time at its sole discretion. Responding Agency shall make a good faith effort to give the Requesting Agency as much advance notice of the recall as is practical under the circumstances. SECTION IX: DOCUMENTATION OF COST & REIMBURSEMENT OF COST A. PERSONNEL − Responding Agency shall continue to pay its employees according to its then prevailing ordinances, rules, regulations, and collective bargaining agreements. At the conclusion of the period of aid and assistance, the Responding Agency shall document all direct and indirect payroll costs plus any taxes and employee benefits which are measured as a function of payroll (i.e.; FICA, unemployment, retirements, etc.). B. RESPONDING AGENCY'S TRAVELING EMPLOYEE NEEDS − Responding Agency shall document the basic needs of Responding Agency's traveling employees, such as reasonable lodging and meal expenses of Responding Agency's personnel, including without limitation transportation expenses for travel to and from the stricken area during the period of aid and assistance. C. EQUIPMENT − Responding Agency shall document the use of its equipment during the period of aid and assistance including without limitation all repairs to its equipment as determined necessary by its on-site supervisor(s) to maintain such equipment in safe and operational condition, fuels, miscellaneous supplies, and damages directly caused by provision of the aid and assistance. D. MATERIALS AND SUPPLIES − Responding Agency shall document all materials and supplies furnished by it and used or damaged during the period of aid and assistance. E. REIMBURSEMENT OF COSTS – Equipment, personnel, materials, supplies and/or services provided pursuant to this Agreement shall be at no charge to the Requesting Agency, unless the aid and assistance is requested for more than five (5) calendar days. If aid and assistance is requested from the State of Illinois to be activated as a State asset, the Responding Agency will be reimbursed for personnel, materials, supplies and equipment from the first day of the response to the event by the State of Illinois. Materials and supplies will be reimbursed at the cost of replacement of the commodity. Personnel will be reimbursed at Responding Agency rates and equipment will be reimbursed at an appropriate equipment rate based upon either pre-existing locally established rates, the Federal Emergency Management Agency Equipment Rate Schedule or that published by the Illinois Department of Transportation. In the event that there is no such appropriate equipment rate as described above, reimbursement shall be at the actual cost incurred by the Responding Agency. SECTION X: RIGHTS AND PRIVILEGES OF RESPONDING AGENCY'S EMPLOYEES Whenever Responding Agency's employees are rendering aid and assistance pursuant to this Agreement, such employees shall retain the same powers, duties, immunities, and privileges they would ordinarily possess if performing their duties within the geographical limits of Responding Agency. 279 6 of 9 revised 10/26/2021 SECTION XI: WORKERS' COMPENSATION The Parties agree that Requesting Agency shall be responsible for payment of workers’ compensation benefits owed to Requesting Agency’s employees and that Responding Agency shall be responsible for payment of workers’ compensation benefits owed to Responding Agency’s employees. SECTION XII: INSURANCE Each Party shall bear the risk of liability for its agency and its agency’s employees’ acts and omissions and shall determine for itself what amount of insurance it should carry, if any. Each Party understands and agrees that any insurance coverage obtained shall in no way limit that Party’s responsibility under Section XIII of this Agreement to indemnify and hold the other Parties to this Agreement harmless from such liability. SECTION XIII: INDEMNIFICATION Each Party hereto agrees to waive all claims against all other Parties hereto for any loss, damage, personal injury or death occurring in consequence of the performance of this Mutual Aid Agreement; provided, however, that such claim is not a result of gross negligence or willful misconduct by a Party hereto or its personnel. Each Party requesting aid pursuant to this Agreement hereby expressly agrees to hold harmless, indemnify and defend the Party rendering aid and its personnel from any and all claims, demands, liability, losses, suits in law or in equity which are made by a third party provided, however, that all employee benefits, wage and disability payments, pensions, worker’s compensation claims, damage to or destruction of equipment and clothing, and medical expenses of the Party rendering aid or its employees shall be the sole and exclusive responsibility of the Party rendering aid; and further provided that such claims made by a third party are not the result of gross negligence or willful misconduct on the part of the Party rendering aid. This indemnity shall include attorney fees and costs that may arise from providing aid pursuant to this Agreement. SECTION XIV: NON-LIABILITY FOR FAILURE TO RENDER AID The rendering of assistance under the terms of this Agreement shall not be mandatory if local conditions of the Responding Agency prohibit response. It is the responsibility of the Responding Agency to immediately notify the Requesting Agency of the Responding Agency's inability to respond; however, failure to immediately notify the Requesting Agency of such inability to respond shall not constitute evidence of noncompliance with the terms of this section and no liability may be assigned. No liability of any kind or nature shall be attributed to or be assumed, whether expressly or implied, by a party hereto, its duly authorized agents and personnel, for failure or refusal to render aid. Nor shall there be any liability of a party for withdrawal of aid once provided pursuant to the terms of this Agreement. 280 7 of 9 revised 10/26/2021 SECTION XV: NOTICE OF CLAIM OR SUIT Each Party who becomes aware of a claim or suit that in any way, directly or indirectly, contingently or otherwise, affects or might affect other Parties of this Agreement shall provide prompt and timely notice to the Parties who may be affected by the suit or claim. Each Party reserves the right to participate in the defense of such claims or suits as necessary to protect its own interests. SECTION XVI: AMENDMENTS Proposed amendments to this Agreement shall be submitted to the Board of Directors. Amendments shall be approved by majority vote of the Board of Directors. SECTION XVII: ADDITIONAL PARTIES Additional agencies may become Parties to this Agreement, provided that such agencies: (1) Approve and execute this Agreement. (2) Provide a fully executed copy of this Agreement to the Board of Directors. (3) Provide the name and title of an authorized representative to the Board of Directors. (4) Annually provide a list of mutual aid resources to its local accredited/certified Emergency Management Agency. If requested, the agency may need to assist its local accredited/certified Emergency Management Coordinator with data entry of its mutual aid resources into a web-based format (NIMS Source). Upon submission of the items enumerated above to the Board of Directors and receipt of acknowledgement from the Board of Directors, the submitting agency shall be regarded as a Party to the Agreement. SECTION XVIII: NOTICES Notices and requests as provided herein shall be deemed given as of the date the notices are deposited, by First Class Mail, addressed to the Board of Directors who will notify each of the Parties’ representatives. SECTION XIX: INITIAL TERM OF AGREEMENT; RENEWAL; TERMINATION The initial term of this Agreement shall be one (1) year from its effective date. Thereafter, this Agreement shall automatically renew for additional one-year terms commencing on the anniversary of the effective date of this Agreement. Any Party may withdraw from this Agreement at any time by giving written notification to the Board of Directors. The notice shall not be effective until ninety (90) days after the notice has been served upon the Board of Directors by First Class mail. A Party’s withdrawal from this Agreement shall not affect that Party’s liability or obligation incurred under this Agreement prior to the date of withdrawal. This Agreement shall continue in force and effect as to all other Parties until such time as a Party withdraws. Failure to adopt any amended agreement within ninety (90) days of said amended agreement will signify a Party’s withdrawal from the Agreement. 281 8 of 9 revised 10/26/2021 SECTION XX: HEADINGS The headings of various sections and subsections of this Agreement have been inserted for convenient reference only and shall not be construed as modifying, amending, or affecting in any way the express terms and provisions of this Agreement or their interpretation. SECTION XXI: SEVERABILITY Should any clause, sentence, provision, paragraph, or other part of this Agreement be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Agreement. Each of the Parties declares that it would have entered into this Agreement irrespective of the fact that any one or more of this Agreement's clauses, sentences, provisions, paragraphs, or other parts have been declared invalid. Accordingly, it is the intention of the Parties that the remaining portions of this Agreement shall remain in full force and effect without regard to the clause(s), sentence(s), provision(s), paragraph(s), or other part(s) invalidated. SECTION XXII: EFFECTIVE DATE This Agreement shall be effective on the date of the acknowledgement letter sent by the Board of Directors. SECTION XXIII: WAIVER Failure to enforce strictly the terms of this Agreement on one or more occasions shall not be deemed a waiver of the right to enforce strictly the terms of this Agreement on any other occasion. SECTION XXIV: EXECUTION OF COUNTERPARTS This Agreement may be signed in any number of counterparts with the same effect as if the signatures thereto and hereto were upon the same instrument. SECTION XXV: PRIOR IPWMAN AGREEMENTS To the extent that provisions of prior IPWMAN Agreements between signatories to this Agreement are inconsistent with this Agreement, all prior agreements for mutual aid and assistance between the Parties hereto are suspended. SECTION XXVI: PROHIBITION ON THIRD PARTIES AND ASSIGNMENT OF RIGHTS/DUTIES This Agreement is for the sole benefit of the Parties and no person or entity shall have any rights under this Agreement as a third-Party beneficiary. Assignments of benefits and delegations of duties created by this Agreement are prohibited and must be without effect. 282 9 of 9 revised 10/26/2021 NOW, THEREFORE, each of the Parties have caused this IPWMAN Mutual Aid Agreement to be executed by its duly authorized representative who has signed this Agreement as of the date set forth below. Approved and executed this ______ day of _______________. 20__. For the Agency By:________________________________________ Attest:______________________________________ APPROVED (as to form): By: On behalf of the Illinois Public Works Mutual Aid Network Approved and executed this _______________day of _______________________, 20___. By: _______________________________________________________ Elias Koutas President of IPWMAN Board of Directors Attest: ______________________________________________________ Mark W. Doerfler IPWMAN Secretary Approved by the IPWMAN Interim Board of Directors on September 17, 2008. Amended by the IPWMAN Interim Board of Directors on August 19, 2009. Amended by the IPWMAN Board of Directors on June 16, 2010 283 MEMORANDUM To: Joshua Blakemore, Village Administrator From: Scott Threewitt, Director of Public Works Date: September 28, 2022 Re: 143rd Street East Extension-Streambank Mitigation Credit Agreement Background Findings The item under consideration by the Village Board pertains to the streambank mitigation credits needed for the 143rd Street East Extension project. Streambank impacts have been identified within the project limits and are proposed to be mitigated through an approved banking site. Impacts to the river have been minimized to the least amount practical with the need for mitigation documented in the Individual Permit granted from the Army Corps of Engineers. A total of 37 feet of stream credits are required to mitigate the impacts of the project. The Village’s engineering consultant for the project has identified the School Springs Wetland and Stream Bank site as an appropriate location. The School Springs Wetland and Stream Bank site is owned and managed by the McHenry County Conservation District. Cost per foot for mitigation credits is $600 for a total price of $22,200.00. Policy Considerations The project supports both the Village’s Comprehensive and Transportation Plans by providing alternate routes within the Village to alleviate traffic congestion. The additional crossing over the DuPage River will allow quicker and more convenient access between IL 59 and IL 126/I-55 while reducing truck traffic in the downtown core. When combined with the western extension of 143rd Street, this will complete the entire 143rd Street corridor between Ridge Road and IL Route 126. According to Section 2-43 (6) of the Village Code of Ordinances, the Village Administrator shall make a recommendation to the President and Board of Trustees on purchases over the $10,000 statutory limit. The Board has the right to accept or reject any or all proposals. Financial Considerations Funding for this work has been identified in the Capital Improvement Fund known as 11-00-91-9165.009 under Roadway Improvements/143rd Street East Extension. Recommendation It is our recommendation that the Village Board authorize the Village President to sign the 143rd Street East Extension-Agreement for Purchase of Stream Mitigation Credits with the McHenry County Conservation District at a total price not to exceed $22,200.00. 284 GOi'iE RVAT IOI' D I 3TR I CT REQUEST FOR PURCHASE OF WETLAND MITIGATION CREDTTS School Springs Streom and Wetland ilitigation Bank - LRC-2017-00500 INSTRUCTIONS:COMPLETE PAGES 1 AND 2 AND SUBMIT TO THE INTERNAL SALES REVIEW TEAM AS INDICATED BELOW. TO lnternal Sales Review Team C/O Director of Land Preservation and Natura[ Resources McHenry County Conservation District 7210 Keystone Road, Richmond, lL 60071 ecotti ns@mccdistrict. org FROM: (lnformation MUST include names of all individuals with more than a 7 1/z % beneficial interest in the entity or organization purchasing credits. Attach odditional pages if needed.) Village of Plainfield, Scott Threewitt, Assistant Public Works Director sthreewitt@goplainfield.com 81 5-230-2037 CONTACT INFORi^ATION: (representotive's name, address, phone number andlor email address.) Scott Threewitt, 14400 Coil Plus Drive, Plainfield lL 60544 Scott Threewitt, 14400 Coil PIus Drive, Plainfield lL 60544 PROJECT NAME AND USACE PERAAIT NUMBER FOR WHICH THE CREDITS ARE TO BE UTILIZED: 143rd Street Extension Project, LRC-201 8-000901 This request is made pursuant to Policy #7.02.09, the ltitigation Bonk Credit Soles Policy, within the Land Preservation and Natural Ecosystem lianagement policies of the Comprehensive Administrative Policy and Procedure hlanual of the ticHenry County Conservation Di strict, and Resolution #21-59, estoblishing the pricing on the School Springs Stream and Wetlond ttitigation Bank Credits for FY 2022 as follows: 596,000 per ocre of wetland credit, and SCOO per linear foot for stream credit. 1. flrllrnry CorrnilV [mrrvrthn Dlttrict l&4l$ U-5. H8hway 14 ' Woodstock, lllinois 6000ts . Et5-3186423 ' S15"334J877 I MCCIIAMCCDilUict.orq, M(C0istrict-ofq 285 37 feet of streamWETLAND ACREAGE (OR STREAM FEET) IMPACTED: ISOLATED YES/NO: NO 1.1RATIO: TYPE oF CREDITS REQUESTED FoR PURCHASE (wetland or streaml:Stream TOTAL QUANTITY OF CREDIT UNITS (acres for wettand or linear feet for strea*), 37 ft PRICE TO BE PAID PER APPLICABLE TYPE OF CREDIT PER UNIT (U.S. dollars per acre of wettand credit or U.S. dollars per linear foot of stream credit): $60o/ft The undersigned hereby certifies that the information contained herein is true, comptete and correct and represents the intent to purchase the mitigation credits described at the price(s) stated in this form, as completed, and that it is being made votuntarily as a duty authorized representative of the individual, entity or organization named above. It is understood that this information witt be reviewed by the Sates Review Team and if the request is deemed to be in the District's best interest to consider, it witt be presented to the Board of Trustees through the Executive Director with a recommendation for action. It is further understood and agreed that in the event the terms contained in this request, or other such terms as may be mutually agreed, are determined to be acceptabte to the District's Board of Trustees that an AGREEIAENI FOR PURCHASE OF WETUND ltlTlGATlON CREDITS (the Agreement), in the form attached hereto for reference purposes only, witt be completed according to the appticabte terms and that said Agreement shatt be executed by the parties as soon as reasonabty practical and shatt govern the consummation of the intended transaction. SIGNATURE: DArE: 712212022 pRtNrED NAME AND,rLE: Scott Threewitt, Assistant Public Works Director 2 llellmry Co$rrty Cmrrvr{on Dlrtr{ct lS4lO U.5. H$tuay 14 . Wo$drtock, lllinois 600,98 . A5-33&6?a3 . 815-334:SI-I f MccCI4FMcf$islrirt.org . Mccoi3trirt-orq 286 CO I{ 3E EUAT IOTI D I 3TR I CT AGREEMENT FOR PURCHASE OF WETLAND MITIGATION CREDITS Agreement Number: This agreement made to become effective as of the (day, month, year) by and between the McHenry County Conservation District (hereinafter "District"), the owner of the School Springs Wetland Mitigation and Stream Bank and (insert name of purchaser) (hereinafter "Buyer"). The site (insert name of site needing mitigation) is located at (insert location of site needing mitigation). A ratio of (insert ratio used) was set by (insert entity setting ratio) and is used as the basis for the sale. WHEREAS, the Chicago District of the U.S. Army Corps of Engineers (hereinafter COE), United States Environmental Protection Agency (hereinafter EPA) and the U.S. Fish and Wildlife Service (hereinafter the FWS) have entered into an lnteragency Coordination Agreement on Wetland and Stream Mitigation Banking within the regulatory boundaries of the Chicago District, Corps of Engineers (hereinafter ICA) providing for the issuance of general permits in northeastern lllinois to establish wetland and stream mitigation banks to mitigate impacts to specific waters of the United States. The COE, the EPA and the FWS are hereinafter collectively referred to as the Federal Regulatory Agencies. The ICA is incorporated into this agreement by reference; and WHERERAS, the ICA provides for the issuance of permits to the public agencies in northeastern lllinois and certification of wetland and stream banks owned by such public agencies and authorization of the use of said wetland and stream mitigation bank sites; and WHEREAS, the District has received certification of a wetland and stream mitigation bank in certain areas of northeastern lllinois (hereinafter School Springs Wetland and Stream Mitigation Bank) in accordance with the ICA and the general permit issued in connection with said ICA (hereinafter Genera! Permit); and From School Springs Streom ond Wetlond Mitigotion Bank lnstrument Poge 70 of 87 revised April-2020 )itcHrary CounB Cmrrrrdhn U*trlct lMlO U.5. Highvay 14 . lYoad$to{k. lllinoir 600,96 . 815-3}8-G423 . 815-33n?877 f }i|(CSS,MCCOirtricl.org' MCCOi$trirlilrq 287 WHEREAS, Buyer desires to commit to the purchase of wetland credits and/or stream mitigation credits (hereinafter credits) from School Springs wetland and Stream Mitigation Bank in accordance with the terms of the Agreement for property known as (insert site) covered by Corps of Engineers permit number (insert permit number). Now, therefore, in consideration of the mutua!!y binding covenants of the parties, it is agreed as follows: 1. The District has constructed and will monitor the Schools Springs Wetland and Stream mitigation Bank in accordance with the terms of the ICA and the General Permit. 2. The District agrees to sell and Buyer agrees to purchase Credits as follows: a. Total Credits Purchased: i. Acres lmpacted: ii. Ratio: b. Price per Acre: c. Total Purchase Price d. Agency Permit Number: e. Mitigation Bank: Schools Springs Wetland and Stream Mitigation Bank The above figures and ratio have been agreed to by the (insert entity name) based upon impacts on a wetland and the ratio of mitigation has been set as listed. The District represents and warrants that the District has, pursuant to the Permit, more than acres of wetland mitigation credits available for sale from the School Springs Wetland and Stream Mitigation Bank. Buyer shall have no obligation to perform any of the responsibilities of the Selle r, or satisfy any other obligations of Seller now or hereafter as forth by the COE in the development and maintenance of the Bank. It is understood and acknowledged that this Agreement constitutes an irrevocable commitment by Buyer to purchase and an irrevocable commitment by the District to sell credits for the number of acres at the purchase price listed above. lt is expressly understood that the ratio stated above indicates a purchase of credits for a project within the (insert watershed). 3. Buyer acknowledges and understand that, in reliance upon Buyer's commitment under this Agreement, the District has expended substantial sums in connection with the formation and construction of the School Springs Wetland and Stream mitigation Bank. Full payment is From School Springs Streom ond Wetlond Mitigation Bank instrument Poge 71of 87 revised April-2020 l{cHrnrv Cotlrrtf Cmrervrtlqr U*rlct lMlO U.5. Higtnray 14 . t#oodrtock, lllinoir 6O098 . 815.138"63:3 . S15.314.?Sn f t iCCE1,-1[,liiCC Diil r ic t.org . MCC Oistri(t fi nq 288 required for the purchase prior to the issuance of the Credit Sales Form to the Corps noting that the sale is complete and that the School Springs Wetland and Stream Mitigation Bank has no objection to the issuance of the permit. Said Credit Sales Form shall be in the form and substance set forth in Exhibit A, attached to and made a part hereof. The payment for the credits shall accompany the return of this signed Agreement to the District with a cashier's check made in favor of: McHenry County Conservation District 18410 U.S. Highway 14 Woodstock, lllinois 50098 4. By execution of this Agreement, Buyer agrees to comply with al! rules and regulations of the regulatory bodies in connection with the Credits purchased pursuant to the Agreement including, but not limited to, the rules and regulations of the lndividual Permit Program, or the nationwide Permit Program as promulgated by the Corps. ln addition, the Buyer agrees to allow the CORPS or its authorized agents to make periodic inspections at any time deemed necessary in order to insure that the activity being performed under the authority granted to the Buyer is in accordance with the terms and conditions of Corps rules, regulations and requirements. 5. The rights of the Buyer under this Agreement shall not be assigned, conveyed, transferred, pledged, encumbered or in any way restricted without prior written consent of the District and, to the extent required under the rules, regulations and policies the in effect, without prior written approval of the Corps and other regulatory agencies. 5. All notices to the parties pursuant to this Agreement shall be personally delivered, sent by facsimile transmission or sent by certified mai!, return receipt requested, to the following address: McHenry County Conservation District 18410 U.S. Highway L4 Woodstock, lllinois 60098 lf to the (insert Buyer's name): Buyer Address: 7. This Agreement shall inure to the benefit of and be binding upon the parties and their representative successors, representatives a nd perm itted assigns. lN WITNESS WHEREOF, the parties have executed this Agreement to be effective as of the day and year first written above. From School Springs Streom ond Wetlond Mitigation Bonk revised April-2020 lnstrument Poge 72 of 87 llcHrnrf Gorrr*y Conrrnnffoo Dlrtrlct 184,0 U-5. Hrqrwy H . Woodsts(k, lltinoir 600eO " 815-338"62e3 " S15-33d2Sn I MCf D$|'lfcDi$trrtl.o.g . MccDistrict-org 289 McHenry County Conservation District: District (lnsert Name) Date From SchoolSprings Streom ond Wetland Mitigation Bank lnstrument Poge 73 of 87 Buyer: (lnsert Buyer's Name) By By (lnsert Name) Date revised April-2020 )kHrnrV Counry Cmrrnrrtlon Dlrtr*rt l84l$ U-S. Hqh{,ay 14 ' Woodetoch, lllinoi$ 60098 . &5.334.6?J3 . 815-3}428111 Mcc0{*M([Districl,srq . MCCOislrict-or$ 290 -*r il cot{3E EvATI$t{ trl BTR tCT Exhibit A Mitieation Bank Credit Sales Form L. Mitigation Bank Name: Schoo! Sprinss Stream and Wetlands 2. Mitigation Bank Phase(s) to be Debited (if applicable): 3. Mitigation Bank Corps Permit Number: LRC-2017-00500 4. Entity Purchasing Bank Credits: a. Name: b. Address: c. Telephone:Email: 5. Sales Credit Applied to US Army Corps of Engineers Permit Authorization: a. Permit Number: b. Wetland acreage (or stream feet) lmpacted: c. Credits Purchased in Acres or Feet: d. Uncertified Credit Sale: Certified Credit Sale: 6. Bank Credit Sale Applied per Other Agency Requirement (if applicable): a. Agency Name Telephone:Email: Agency Permit Number: Acreage lmpacted:lsolated Yes/No: Credits Purchased in Acres: Uncertified Credit Sale:Certified Credit Sale: 7.RemainingLedgerBalance:Uncertified:-Certified:- b c d e f. From SchoolSprings Stream and Wetlond Mitigotion Bonk lnstrument Page 74 of 87 revised April-2020 HcHfirV Gonoty Cusrrrtlon D{lMct l84lo u-5. Hrglmay 14 ' til,oodgtock, lllinoir 60e88 . Bl5-33s.5423 . 815j34-?8ffi f l,lCC0,,F|rCCDittr ict.or g . M€C $i rt rif | "orq 291 Statement of Verification: The undersigned certifies and verifies under penalty of perjury pursuant to 29 U.S.C.5L746 that payment for wetland mitigation credits has been received by McHenry County Conservation District as described above and requests that said credits be deducted from the above named bank ledger (and phase, if appropriate) under U. S. Army Corps of Engineers Permit Number LRC-2017-00500. BANKER: McHenry County Conservation District DATE: BY: TELEPHONE: 815.678.4532 EMAIL: ecollins@mccdistrict.org From SchoolSprings Streom ond Wetland Mitigation Bank lnstrument Poge 75 of 87 revised April-2020 llcHmry Conilf Gonrarvrdon Dartrlst l8dl0 U"5. Hiqluay 14 . Woodstock, lllinois 60098 . $4338.62?3 . 8l5J34J$r? I Mcc0firMc[Birtricl-orq . [iCCDi3t rict-orq 292 APPENDIX 8: Agreement to Purchase Credits AGREEMENT FOR PURCHASE OF STREAM MITIGATION CREDITS Agreement Number: Stream 2 – 8.24.2022 This agreement made to become effective as of the 24th August, 2022 by and between the McHenry County Conservation District (hereinafter “District”), the owner of the School Springs Wetland Mitigation and Stream Bank and the Village of Plainfield (hereinafter “Buyer”). The site 143rd Street Extension is located at Village of Plainfield, Illinois. A ratio of 1:1 was set by the US Army Corps of Engineers and is used as the basis for the sale. WHEREAS, the Chicago District of the U.S. Army Corps of Engineers (hereinafter COE), United States Environmental Protection Agency (hereinafter EPA) and the U.S. Fish and Wildlife Service (hereinafter the FWS) have entered into an Interagency Coordination Agreement on Wetland and Stream Mitigation Banking within the regulatory boundaries of the Chicago District, Corps of Engineers (hereinafter ICA) providing for the issuance of general permits in northeastern Illinois to establish wetland and stream mitigation banks to mitigate impacts to specific waters of the United States. The COE, the EPA and the FWS are hereinafter collectively referred to as the Federal Regulatory Agencies. The ICA is incorporated into this agreement by reference; and WHERERAS, the ICA provides for the issuance of permits to the public agencies in northeastern Illinois and certification of wetland and stream banks owned by such public agencies and authorization of the use of said wetland and stream mitigation bank sites; and WHEREAS, the District has received certification of a wetland and stream mitigation bank in certain areas of northeastern Illinois (hereinafter School Springs Wetland and Stream Mitigation Bank) in accordance with the ICA and the general permit issued in connection with said ICA (hereinafter General Permit); and WHEREAS, Buyer desires to commit to the purchase of stream mitigation credits (hereinafter credits) from School Springs Wetland and Stream Mitigation Bank in accordance with the terms of the Agreement for property known as 143rd Street Extension covered by Corps of Engineers permit number LRC-2018-000901. 293 School Springs Stream and Wetland Mitigation Bank Instrument revised April-2020 Now, therefore, in consideration of the mutually binding covenants of the parties, it is agreed as follows: 1. The District has constructed and will monitor the Schools Springs Wetland and Stream mitigation Bank in accordance with the terms of the ICA and the General Permit. 2. The District agrees to sell and Buyer agrees to purchase Credits as follows: a. Total Credits Purchased: 37 Feet i. Feet Impacted: 37 Feet ii. Ratio: 1:1 b. Price per foot: $600 c. Total Purchase Price: $22,200 d. Agency Permit Number: LRC-2018-000901 e. Mitigation Bank: Schools Springs Wetland and Stream Mitigation Bank LRC-2017-00500 The above figures and ratio have been agreed to by the US Army Corps of Engineers based upon impacts on a stream and the ratio of mitigation has been set as listed. The District represents and warrants that the District has, pursuant to the Permit, more than 680 feet of stream mitigation credits available for sale from the School Springs Wetland and Stream Mitigation Bank. Buyer shall have no obligation to perform any of the responsibilities of the Seller, or satisfy any other obligations of Seller now or hereafter as forth by the COE in the development and maintenance of the Bank. It is understood and acknowledged that this Agreement constitutes an irrevocable commitment by Buyer to purchase and an irrevocable commitment by the District to sell credits for the number of acres at the purchase price listed above. It is expressly understood that the ratio stated above indicates a purchase of credits for a project within the Village of Plainfield. 3. Buyer acknowledges and understand that, in reliance upon Buyer’s commitment under this Agreement, the District has expended substantial sums in connection with the formation and construction of the School Springs Wetland and Stream mitigation Bank. Full payment is required for the purchase prior to the issuance of the Credit Sales Form to the Corps and Village of Plainfield noting that the sale is complete and that the School Springs Wetland and Stream Mitigation Bank has no objection to the issuance of the permit. 294 School Springs Stream and Wetland Mitigation Bank Instrument revised April-2020 The payment for the credits shall accompany the return of this signed Agreement to the District with a cashier’s check made in favor of: McHenry County Conservation District 18410 U.S. Highway 14 Woodstock, Illinois 60098 4. By execution of this Agreement, Buyer agrees to comply with all rules and regulations of the regulatory bodies in connection with the Credits purchased pursuant to the Agreement including, but not limited to, the rules and regulations of the Individual Permit Program, or the nationwide Permit Program as promulgated by the Corps. In addition, the Buyer agrees to allow the CORPS or its authorized agents to make periodic inspections at any time deemed necessary in order to insure that the activity being performed under the authority granted to the Buyer is in accordance with the terms and conditions of Corps rules, regulations and requirements. 5. The rights of the Buyer under this Agreement shall not be assigned, conveyed, transferred, pledged, encumbered or in any way restricted without prior written consent of the District and, to the extent required under the rules, regulations and policies the in effect, without prior written approval of the Corps and other regulatory agencies. 6. All notices to the parties pursuant to this Agreement shall be personally delivered, sent by facsimile transmission or sent by certified mail, return receipt requested, to the following address: McHenry County Conservation District 18410 U.S. Highway 14 Woodstock, Illinois 60098 If to the Village of Plainfield: Village of Plainfield 14400 Coil Plus Drive Plainfield, Illinois 60544 7. This Agreement shall inure to the benefit of and be binding upon the parties and their representative successors, representatives and permitted assigns. IN WITNESS WHEREOF, the parties have executed this Agreement to be effective as of the day and year first written above. 295 School Springs Stream and Wetland Mitigation Bank Instrument revised April-2020 McHenry County Conservation District: Buyer: District (Insert Buyer’s Name) By: ___________________________________ By: ______________________________ (Insert Name) (Insert Name) _______________________________________ ______________________________ Date Date 296 School Springs Stream and Wetland Mitigation Bank Instrument revised April-2020 APPENDIX 9: Credit Sales Form Mitigation Bank Credit Sales Form 1. Mitigation Bank Name: School Springs Stream and Wetlands 2. Mitigation Bank Phase(s) to be Debited (if applicable): N/A 3. Mitigation Bank Corps Permit Number: LRC-2017-00500 4. Entity Purchasing Bank Credits: Village of Plainfield a. Name: Scott Threewitt b. Address: 14400 Coil Plus Drive, Plainfield, Illinois 60544 c. Telephone: 815-230-2037 Email: sthreewitt@goplainfield.com 5. Sales Credit Applied to US Army Corps of Engineers Permit Authorization: a. Permit Number: LRC-2018-000901 b. Wetland acreage (or stream feet) Impacted: 37 Feet c. Credits Purchased in Acres or Feet: 37 Feet d. Uncertified Credit Sale: Certified Credit Sale: Certified 6. Bank Credit Sale Applied per Other Agency Requirement (if applicable): a. Agency Name: N/A b. Telephone: _______________________ Email: _______________________________ c. Agency Permit Number: __________________________________________________ d. Acreage Impacted: _________________ Isolated Yes/No: _______________________ e. Credits Purchased in Acres: _______________________________________________ f. Uncertified Credit Sale: ______________ Certified Credit Sale: ___________________ 7. Remaining Ledger Balance: Uncertified: ______ Certified: 643 Feet 297 School Springs Stream and Wetland Mitigation Bank Instrument revised April-2020 Statement of Verification: The undersigned certifies and verifies under penalty of perjury pursuant to 29 U.S.C. §1746 that payment for wetland mitigation credits has been received by McHenry County Conservation District as described above and requests that said credits be deducted from the above named bank ledger (and phase, if appropriate) under U. S. Army Corps of Engineers Permit Number LRC-2017-00500. BANKER: McHenry County Conservation District DATE: ____________________________ TELEPHONE: 815.678.4532 EMAIL: ecollins@mccdistrict.org 298 MEMORANDUM To: Joshua Blakemore, Village Administrator From: Scott Threewitt, Director of Public Works Date: September 28, 2022 Re: Old Town Phase 2 Utility Improvements and Preliminary Roadway Design Engineering Services Background Findings The item under consideration by the Village Board pertains to engineering services needed for the Old Town Phase 2 Project. The project consists of water main and service replacement, remaining open cut sanitary rehabilitation, storm sewer, and preliminary roadway design along Center Street, Bartlett Avenue, Amboy Street, and Evans Street. The sanitary sewer lining work has already been completed on these streets and were funded by an IEPA loan. The Phase 2 project includes preparing final design documents and bidding of the utility improvements, as well as the preliminary roadway engineering needed to design the utility improvements to avoid conflicts and accommodate the roadway improvements. The project also includes additional scope items from the Old Town Project Phase 1 project. The schedule for this project is time sensitive as the utility improvements project needs to be bid by March 2023 in order to maintain eligibility for grant funding for the lead water service replacements. Baxter and Woodman is familiar with the Old Town area having completed several previous projects, including the sanitary rehabilitation in the Phase 2 area, and will be able to meet this aggressive schedule. Policy Considerations The item supports the Village’s ongoing assessment, maintenance, and improvement of the Village’s infrastructure assets. According to Section 2-43 (6) of the Village Code of Ordinances, the Village Administrator shall make a recommendation to the President and Board of Trustees on purchases over the $10,000 statutory limit. The Board has the right to accept or reject any or all proposals. Financial Considerations Funding for the Old Town Phase 2 utilities will be paid for by a combination of funds obtained from the American Rescue Plan Act (ARPA) and grant funding from the IEPA Public Water Supply Loan Program for lead water service replacements. The estimate of probable cost for the utility improvements is $2,350,000 and preliminary estimate for the roadway improvements is $4,300,000. Recommendation Staff recommends that the Village Board authorize the Village President to execute the engineering services agreement with Baxter and Woodman, Inc. for the Old Town Phase 2 Utility Improvements and Preliminary Roadway Design Engineering Services in an amount not to exceed $535,945.00. 299 1 VILLAGE OF PLAINFIELD, ILLINOIS OLD TOWN PHASE 2 UTILITY IMPROVEMENTS AND PRELIMINARY ROADWAY DESIGN ENGINEERING ENGINEERING SERVICES AGREEMENT THIS ENGINEERING SERVICES AGREEMENT (“Agreement”) effective as of _______________________, 2022 (“Effective Date”) between Village of Plainfield (“Owner”) and Baxter and Woodman, Inc., an Illinois Corporation (“Engineer”). Owner’s Project, of which the Engineer’s services under this Agreement are a part, is generally identified in Exhibit A (“Project”), attached hereto and incorporated as though fully set forth herein; Engineer has the capability and capacity to provide the necessary services to complete certain engineering services, as further set forth herein, necessary to complete the Project; Owner desires to retain Engineer to provide the said services under the terms and conditions hereinafter set forth, and Engineer is willing to perform such services; In consideration of the mutual covenants and agreements hereinafter set forth and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, Owner and Engineer (hereinafter, collectively, the “Parties”, or each, individually, a “Party”) agree that the recitals set forth above are a material part of this Agreement and further agree as follows: 1. SERVICES OF ENGINEER. 1.1 Engineer shall provide, or cause to be provided, if part of its scope, the services set forth herein and in Exhibit B (collectively, the “Services”), attached hereto and incorporated as though fully set forth herein. 2. OWNER’S RESPONSIBILITIES. 2.1 Owner shall provide the Engineer with all criteria and full information as to the Owner’s requirements for the Project, including design objectives and constraints, space, capacity and performance requirements, and any budgetary limitations; and furnish copies of all design and construction standards which Owner will require to be included in the Drawings and Specifications, and furnish copies of Owner’s standard forms, conditions, and related documents for Engineer to include in the Bidding Documents, when applicable. 2.2 Owner shall furnish the Engineer all available information pertinent to the Project including reports and data relative to previous designs, existing conditions, or investigations at or adjacent to the Project Site. 300 2 2.3 Owner shall furnish or otherwise make available additional project related information and data as is reasonably required to enable Engineer to complete its Services. 2.4 Owner warrants that all known hazardous materials on or beneath the site have been identified to the Engineer. The Engineer shall have no responsibility for the discovery, presence, handling, removal or disposal of, or exposure of persons to, unidentified or undisclosed hazardous materials. The Engineer shall not be required by the Owner to provide certifications that soils, including soil mixed with other clean construction or demolition debris, are or are not contaminated unless this service is set forth in Exhibit B. 2.5 Owner agrees and acknowledges that the Engineer will rely, without liability, upon the accuracy and completeness of all information furnished by the Owner, including its consultants, contractors, specialty contractors, manufacturers, suppliers, and publishers of technical standards pursuant to this Agreement without independently verifying the information. 2.6 Owner agrees and acknowledges that the Engineer may reasonably rely on the express and implied representations made by contractors, manufacturers, suppliers, and installers of equipment, materials, and products required by the construction documents as being suitable fit for their intended purposes and compliant with the construction documents and applicable project requirements. 2.7 Owner shall arrange for safe access to and make all provisions for Engineer to enter upon public and private property as required for Engineer to perform Services under this Agreement. 3. SCHEDULE FOR RENDERING SERVICES. 3.1 Engineer is authorized to begin Services as of the Effective Date. 3.2 Engineer shall complete its obligations within a reasonable time. Specific periods of time for rendering Services, if any, or specific dates by which Services are to be completed, if any, are set forth in Exhibit B, and the Parties hereby agree such periods of time or specific dates are reasonable. 3.3 If Owner authorizes changes in the scope, extent, or character of the Project, then the time for completion of Engineer’s Services, and the rates and amounts of Engineer’s compensation shall be adjusted equitably. 3.4 If the Engineer is hindered, delayed or prevented from performing under the Agreement as a result of any act or neglect of the Owner (or those for whom the Owner is responsible) or force majeure, the time for completion of the Engineer’s work shall be extended by the period of the resulting delay and the rates and amounts of Engineer’s compensation shall 301 3 be adjusted equitably. Force majeure includes, but is not limited to acts of God, wars, terrorism, strikes, labor walkouts, fires, natural disasters, or requirements of governmental agencies. 4. COMPENSATION, INVOICES AND PAYMENTS. 4.1 The Owner shall pay the Engineer for the Services performed or furnished under Exhibit B, based upon the Engineer’s standard hourly billing rates for actual work time performed plus reimbursement of out-of-pocket expenses including travel, the total of which will not exceed $535,945.00, Engineer’s Project No. 191160.42. The Engineer may adjust the hourly billing rate and out-of-pocket expenses on or about January 1 of each subsequent year and will send the new schedule to the Owner. 4.2 The Engineer may submit requests for periodic progress payments for Services rendered. Payments shall be due and owing by the Owner in accordance with the terms and provisions of the State of Illinois Local Government Prompt Payment Act (50 ILCS 505/1 et seq.) (the “Act”). If Owner fails to comply with the requirements as set forth in the Act, the Engineer may, after giving seven (7) days written notice to the Owner, suspend Services under this Agreement until the Engineer has been paid in full all amounts due for Services, expenses, and late payment charges as provided in the Act. For the avoidance of any doubt, the provisions set forth in the Act shall apply to Owner, regardless of whether Owner is an entity specifically identified in Section 2 of the Act. 4.3 The Owner may, at any time, by written order, make changes to the scope of Services, which changes shall not become effective unless and until Engineer issues its written acceptance of same. If such changes cause an increase or decrease in the Engineer’s fee or time required for performance of any Services under this Agreement, an equitable adjustment shall be made and this Agreement shall be modified. No Service for which added compensation is to be charged will be provided without first obtaining written authorization from the Owner. The Parties further agree that if elements of the scope of Services are reduced or eliminated by the Owner, then the Owner agrees to waive, forgive, release, and hold harmless the Engineer from all claims, causes of action, and damages arising from those reduced and/or eliminated Services. The Engineer shall not be responsible for any changes made to the Project documents by the Owner, contractor, or others, without the Engineer’s prior review and written approval. 5. OPINION OF PROBABLE CONSTRUCTION COSTS. 5.1 The Engineer’s opinion of probable construction costs, if the provision of which is included in its scope of Services, represents its judgment as a professional engineer. The Owner acknowledges that the Engineer has no control over construction costs or contractor’s methods of determining prices, or over competitive bidding, or market conditions. The 302 4 Engineer cannot and does not warrant or guarantee that proposals, bids, or actual construction costs will not vary from the Engineer’s opinion of probable cost. Engineer shall not be responsible for any cost variance. 6. ENGINEER’S PERFORMANCE. 6.1 The standard of care for all professional engineering and related services performed or furnished by the Engineer under this Agreement will be the same care and skill ordinarily used by members of Engineer’s profession practicing under similar circumstances at the same time and in the same locality on similar projects. Engineer makes no warranties, express or implied, under this Agreement or otherwise, in connection with Engineer’s Services. 6.2 Engineer shall be responsible for the technical accuracy of its Services and its instruments of service resulting therefrom, and Owner shall not be responsible for discovering deficiencies, if any, in them. Engineer shall correct known deficiencies in its instruments of service without additional compensation except to the extent such action is directly attributable to deficiencies, errors or omissions in Owner-furnished information. 6.3 The Engineer will use reasonable care to comply with applicable laws, regulations, and Owner-mandated standards as of this Agreement’s Effective Date. Changes to these requirements after the Effective Date of this Agreement may be the basis for modifications to Owner’s responsibilities or to Engineer’s scope of Services, times of performance, or compensation, all of which shall be adjusted equitably as necessary. 6.4 Engineer may employ such sub-consultants as Engineer deems necessary to assist in the performance or furnishing of the Services, subject to reasonable, timely, and substantive written objections by the Owner. 6.5 Engineer shall not supervise, direct, control, or have charge or authority over any contractors’ work, nor shall the Engineer have authority over or be responsible for the means, methods, techniques, sequences, or procedures of construction selected or used by any contractor, or the safety precautions and programs incident thereto, for security or safety at the site, nor for any failure of any contractor to comply with laws and regulations applicable to such contractor’s furnishing and performing of its work. 6.6 Engineer neither guarantees the performance of any contractor nor assumes responsibility for any contractors’ failure to furnish and perform the work in accordance with the contract documents, which contractors are solely responsible for their errors, omissions, and failure to carry out the work. 303 5 6.7 Engineer shall not provide or have any responsibility for surety bonding or insurance- related advice, recommendations, counseling, or research, or enforcement of construction or surety bonding requirements. 6.8 Engineer is not acting as a municipal advisor as defined by the Dodd-Frank Act. Engineer shall not provide advice or have any responsibility for municipal financial products or securities. 6.9 Engineer shall not be responsible for the acts of omissions of any contractor, subcontractor, or supplier, or of any of their employees or any other person (except Engineer’s own employees, and consultants), at the Project site or otherwise in the furnishing or performing of any work; or for any decision made regarding the contract documents, or any application, interpretation, or clarification, of the contract documents, other than those made by the Engineer. 6.10 Shop drawing and submittal review by Engineer shall apply only to the items in the submissions and only for the purpose of assessing, if upon installation or incorporation in the Project, they are generally consistent with the construction documents. Owner agrees that the contractor is solely responsible for the submissions (regardless of the format in which provided, i.e. hard copy or electronic transmission) and for compliance with the contract documents. Owner further agrees that the Engineer’s review and action in relation to these submissions shall not constitute the provision of means, methods, techniques, sequencing or procedures of construction or extend to safety programs of precautions. Engineer’s consideration of a component does not constitute Engineer’s acceptance of the assembled item. 6.11 Engineer’s site observation shall be at the times agreed upon in Exhibit B. Through standard, reasonable means, Engineer will become generally familiar with observable completed work. If Engineer observes completed work that is inconsistent with the construction documents, that information shall be communicated to the contractor and Owner to address. 304 6 7. INSURANCE. 7.1 For the duration of the Project, the Engineer shall procure and maintain the following insurance coverage and Certificates of Insurance will be provided the Owner upon written request. The insurance required shall provide coverage for not less than the following amounts, or greater where required by law: (1) Worker’s Compensation Statutory Limits (2) General Liability Per Claim/Aggregate $1,000,000/$2,000,000 (3) Automobile Liability Combined Single Limit $1,000,000 (4) Excess Umbrella Liability Per Claim/Aggregate $5,000,000/$5,000,000 (5) Professional Liability Per Claim/Aggregate $5,000,000/$5,000,000 7.2 Notwithstanding any other provisions of this Agreement, and to the fullest extent permitted by law, the collective aggregate liability of the Engineer and its officers, directors, employees, or consultants, to anyone claiming by, through or under Owner for any claims, losses, costs, or damages arising out of, resulting from, of in any way related to the Project or the Agreement for any claim or cause of action, including but not limited to the negligence, professional errors or omissions, strict liability, breach of contract, indemnity, subrogation, or warranty (express or implied), hereafter referred to as the “Claims”, shall not exceed the total remaining insurance proceeds available under the terms and conditions of Engineer’s responding insurance policy. 8. INDEMNIFICATION AND MUTUAL WAIVER. 8.1 To the fullest extent permitted by law, Engineer shall indemnify and hold harmless the Owner and its officers and employees from claims, costs, losses, and damages (“Losses”) arising out of or relating to the Project, provided that such Losses are attributable to bodily injury, sickness, disease, or death, or to injury to or destruction of tangible property, including the loss of use resulting therefrom, but only to the extent caused by the Engineer’s grossly negligent acts or omissions. 8.2 To the fullest extent permitted by law, Owner shall indemnify and hold harmless the Engineer and its officers, directors, employees, and consultants from and against all Losses (including but not limited to all fees and charges of engineers, architects, attorneys, and other professionals, and all court, arbitration, or other dispute resolution costs) arising out of or relating to the Project, provided that any such Losses are attributable to bodily injury, 305 7 sickness, disease, or death, or to injury to or destruction of tangible property, including the loss of use resulting therefrom, but only to the extent arising out of or occurring in connection with the Owner’s, or Owner’s officers, directors, employees, consultants, or others retained by or under contract to the Owner, negligent acts or omissions, willful misconduct, or breach of this Agreement. 8.3 To the fullest extent permitted by law, Owner and Engineer waive against each other, and the other’s employees, officers, directors, insurers, and consultants, any and all claims for or entitlement to special, incidental, indirect, exemplary, enhanced, punitive, or consequential damages, in each case regardless of whether such party was advised of the possibility of such losses or damages or such losses or damages were otherwise foreseeable, and notwithstanding the failure of any agreed or other remedy of its essential purpose. 8.4 In the event Losses or expenses are caused by the joint or concurrent fault of the Engineer and Owner, they shall be borne by each party in proportion to their respective fault, as determined by a mediator or court of competent jurisdiction. 8.5 The Owner acknowledges that the Engineer is a business corporation and not a professional service corporation, and further acknowledges, accepts, and agrees that the Engineer’s officers, directors, and employees shall not be subject to any personal liability for services provided under this Agreement. 9. TERM & TERMINATION. 9.1 The term of this Agreement commences as of the Effective Date and, unless terminated earlier pursuant to any of the Agreement's express provisions, will continue in effect until the parties have performed their obligations under the Agreement’s terms and conditions (“Term”). 9.2 In addition to any other express termination right set forth elsewhere in this Agreement: (1) Engineer may terminate this Agreement, effective on written notice to Owner, if: (i) Owner fails to pay any amount when due hereunder, and such failure continues more than ten (10) calendar days after Engineer’s delivery of written notice thereof; or (ii) there have been three (3) or more such payment failures in the preceding twelve (12) month period, regardless of whether any such failures were timely cured. (2) Either party may terminate this Agreement effective on written notice to the other party if the other party materially breaches this Agreement through no fault of the terminating party, and such breach: (i) is incapable of cure; or (ii) being capable of cure, remains uncured thirty (30) calendar days after the non-breaching party provides the breaching party with written notice of such breach. 306 8 (3) Either party may terminate this Agreement, effective immediately, if the other party: (i) is dissolved or liquidated or takes any corporate action for such purpose; (ii) becomes insolvent or is generally unable to pay, or fails to pay, its debts as they become due; (iii) files or has filed against it a petition for voluntary or involuntary bankruptcy or otherwise becomes subject, voluntarily or involuntarily, to any proceeding under any domestic or foreign bankruptcy or insolvency law; (iv) makes or seeks to make a general assignment for the benefit of its creditors; or (v) applies for or has appointed a receiver, trustee, custodian, or similar agent appointed by order of any court of competent jurisdiction to take charge of or sell any material portion of its property or business . 9.3 If this Agreement is terminated by either party, the Engineer shall be paid for all Services performed through the effective date of termination, including reimbursable expenses. In the event of termination, the Owner will receive reproducible copies of Drawings, Specifications and other documents completed by the Engineer up to the effective date of termination. 10. USE OF DOCUMENTS. 10.1 All documents (data, calculations, reports, Drawings, Specifications, Record Drawings and other deliverables, whether in printed form or electronic media format, provided by Engineer to Owner pursuant to this Agreement) are instruments of service in respect to this Project, and the Engineer shall retain an ownership and property interest therein (including the copyright and right of reuse at the discretion of the Engineer) regardless of the Project’s completion. Owner shall not rely in any way on any document unless it is in printed form, signed or sealed by the Engineer or one of its consultants. 10.2 Either party to this Agreement may rely on data or information set forth on paper (also known as hard copy) that the party receives from the other party by mail, hand delivery, or facsimile, are the items that the other party intended to send. Information in electronic format or text, data, graphics, or other types that are furnished by one party to the other are furnished only for convenience and not for reliance by the receiving party. The use of such electronic files will be at the user’s sole risk. If there is a discrepancy between the electronic files and the hard copies, the hard copies will govern. 10.3 Because data stored in electronic media format can deteriorate or be modified inadvertently or otherwise without authorization of the data’s creator, the party receiving electronic files agrees that it will perform acceptance tests and/or procedures within sixty (60) calendar days of receipt, after which the receiving party shall be deemed to have accepted the transferred data thus. Any transmittal errors detected within the sixty (60) day acceptance period will be corrected by the party delivering the electronic files. 307 9 10.4 When transferring documents in electronic media format, the transferring party makes no representations as to long-term compatibility, usability, or readability of such information resulting from the use of software application packages, operating systems, or computer hardware differing from those used by the creator. 10.5 The Engineer’s document retention policy will be followed upon Project closeout. Executed copies of agreements, work orders, letters of understanding or proposals; design or other documents created by the Engineer or received from the Owner or a third party; plan review submittals from a third party and the Engineer’s review of those submittals; and studies or reports prepared by the Engineer, will be kept for time periods set forth in the Engineer’s document retention policy. 11. SUCCESSORS, ASSIGNS AND BENEFICIARIES. 11.1 Owner and Engineer are hereby bound, as are their respective successors, assigns, employees, and representatives to the other party to this Agreement with respect to all covenants, terms, promises, and obligations contained herein. 11.2 Neither the Owner nor Engineer may assign, sublet, or transfer any rights under or interest in (including, but without limitation, monies that are due or may become due) this Agreement without the written consent of the other, except to the extent that any assignment, subletting, or transfer is required by law. Unless specifically stated to the contrary in any written consent to an assignment, no assignment will release or discharge the assignor from any obligation under this Agreement. 11.3 Unless expressly provided otherwise in this Agreement, nothing contained shall be construed to create, impose, or give rise to any duty owed by Owner or Engineer to any Contractor, Subcontractor, Supplier, or other individual or entity, or to any surety for or employee of any of them. All duties and responsibilities undertaken to this Agreement will be for the sole and exclusive benefit of Owner and Engineer and not for the benefit of any other party. 12. DISPUTE RESOLUTION. Any dispute arising out of or relating to this Agreement, including the alleged breach, termination, validity, interpretation, and performance thereof (“Disputes”) shall be resolved with the following procedures: 12.1 Upon written notice of any Dispute, the parties shall attempt to resolve it promptly by negotiation between executives who have authority to settle the Dispute and this process should be completed within thirty (30) calendar days (the “Negotiation”) from the date of notice prior to invoking the procedures of paragraph 12.2 or other provisions of the Agreement, or exercising their rights under law. 308 10 12.2 If the dispute has not been resolved by Negotiation in accordance with Section 12.1, then the parties agree that they shall first submit any and all unsettled claims, counterclaims, disputes, and other matters in question between them arising out of or relating to this Agreement or the breach thereof (“Disputes”) to mediation. Owner and Engineer agree to participate in the mediation process in good faith. The process shall be conducted on a confidential basis, and shall be completed within 120 calendar days of notice if the Dispute unless the parties mutually agree to a longer period. If such mediation is unsuccessful in resolving a Dispute, then the parties may seek to have the Dispute resolved by a court of competent jurisdiction. 13.MISCELLANEOUS PROVISIONS. 13.1 This Agreement is to be governed by the law of the state or jurisdiction in which the Project is located. 13.2 Any notice required under this Agreement will be in writing and addressed to the designated party at its address on the signature page. Notices sent in accordance with this Section will be deemed effectively given: (a) when received, if delivered by hand, with signed confirmation of receipt; (b) when received, if sent by a nationally recognized overnight courier, signature required; (c) when sent, if by facsimile or e-mail, (in each case, with confirmation of transmission), if sent during the addressee's normal business hours, and on the next business day, if sent after the addressee's normal business hours; and (d) on the third (3rd) day after the date mailed by certified or registered mail, return receipt requested, postage prepaid. 13.3 All express representations, waivers, indemnifications, and limitations of liability in this Agreement will survive its completion and/or termination. 13.4 Any provision or part of the Agreement held to be void or unenforceable under any laws or regulations shall be deemed stricken, and all remaining provisions shall continue to be valid and binding upon the Owner and Engineer, which agree that the Agreement shall be reformed to replace such stricken provision or part thereof with a valid and enforceable provision that expresses the intention of the stricken provision. 13.5 No waiver by any party of any of the provisions hereof shall be effective unless explicitly set forth in writing and signed by the party so waiving. Except as otherwise set forth in this Agreement, no failure to exercise, or delay in exercising, any rights, remedy, power, or privilege arising from this Agreement shall operate or be construed as a waiver thereof; nor shall any single or partial exercise of any right, remedy, power, or privilege hereunder preclude any other or further exercise thereof or the exercise of any other right, remedy, power, or privilege. 309 11 13.6 To the fullest extent permitted by law, all causes of action arising under this Agreement shall be deemed to have accrued, and all statutory periods of limitation shall commence, no later than the date of substantial completion, which is the point where the Project can be utilized for the purposes for which it was intended. 13.7 This Agreement, together with any other documents incorporated herein by reference, constitutes the entire agreement between Owner and Engineer and supersedes all prior and contemporaneous understandings, agreements, representations and warranties, both written and oral, with respect to such subject matter. No amendment to or modification of this Agreement is effective unless it is in writing and signed by each party. 13.8 With the execution of this Agreement, Engineer and Owner shall designate specific individuals to act as Engineer’s and Owner’s representatives with respect to the services to be performed or furnished by Engineer and responsibilities of Owner under this Agreement. Such an individual shall have authority to transmit instructions, receive information, and render decisions relative to the Project on behalf of the respective party whom the individual represents. 13.9 This Agreement may be executed in counterparts, each of which is deemed an original, but all of which together are deemed to be one and the same agreement. A signed copy of the Agreement delivered by facsimile, e-mail, or other means of electronic transmission is deemed to have the same legal effect as delivery of an original signed copy of this Agreement. 14.IEPA LOAN REQUIREMENTS 14.1 Records: Books, records, documents and other evidence directly pertinent to performance of PWSLP loan work under this agreement shall be maintained in accordance with generally accepted Accounting Principles. The Agency or any of its authorized representatives shall have access to the books, records, documents and other evidence for the purpose of inspection, audit and copying. Facilities shall be provided for access and inspection. 14.2 Audits conducted pursuant to this provision shall be in accordance with auditing standards generally accepted in the United States of America. 14.3 All information and reports resulting from access to records pursuant to the above shall be disclosed to the Agency. The auditing agency shall afford the engineer an opportunity for an audit exit conference and an opportunity to comment on the pertinent portions of the draft audit report. 14.4 The final audit report shall include the written comments, if any, of the audited parties. 310 12 14.5 Records shall be maintained and made available during performance of project services under this agreement and for three years after the final loan closing. In addition, those records that relate to any dispute pursuant to the loan Rules Section 662.650 (Disputes) or litigation or the settlement of claims arising out of project performance or costs or items to which an audit exception has been taken, shall be maintained and made available for three years after the resolution of the appeal, litigation, claim or exception. 14.6 The professional services contractor (engineer) warrants that no person or selling agency has been employed or retained to solicit or secure this contract upon an agreement or understanding for a commission, percentage, brokerage, or contingent fee, excepting bonafide employees. For breach or violation of this warranty, the loan recipient shall have the right to annul this agreement without liability or in its discretion to deduct from the contract price or consideration or otherwise recover, the full amount of such commission, percentage, brokerage, or contingent fee. 14.7 The engineer shall not discriminate on the basis of race, color, national origin or sex in the performance of this contract. The engineer shall carry out applicable requirements of 40 CFR Part 33 in the award and administration of contracts awarded under EPA financial assistance agreements. Failure by the engineer to carry out these requirements is a material breach of this contract which may result in the termination of this contract or other legally available remedies. 17.8 The engineer agrees to take affirmative steps to assure that disadvantaged business enterprises are utilized when possible as sources of supplies, equipment, construction, and services in accordance with the PWS Loan Program rules. As required by the award conditions of USEPA's Assistance Agreement with Illinois EPA, the engineer acknowledges that the fair share percentages are 5% for MBEs & 12% for WBEs. 14.9 The loan assistance services will be complete when the Village receives either a formal loan offer from IEPA, or the Owner withdraws its loan application, or a notice from IEPA that it rejects the Village's application and will not offer a loan. 311 13 IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the Effective Date. Engineer: Owner: BAXTER & WOODMAN, INC. VILLAGE OF PLAINFIELD, ILLINOIS By: By: Title: Executive Vice President Title: Date Signed: September 28, 2022 Date Signed: Address for giving notices: Address for giving notices: 8678 Ridgefield Road 24401 W. Lockport Street Crystal Lake, IL 60012 Plainfield, IL 60544 Designated Representative: Designated Representative: Thomas M. Slattery, P.E. Scott R. Threewitt, P.E. Phone Number: 815-444-3298 Phone Number: 815-230-2037 Email Address: tslattery@baxterwoodman.com Email Address: sthreewitt@goplainfield.com 312 - 1 - VILLAGE OF PLAINFIELD, ILLINOIS OLD TOWN PHASE 2 UTILITY IMPROVEMENTS AND PRELIMINARY ROADWAY DESIGN ENGINEERING EXHIBIT A PROJECT DESCRIPTION Design engineering for Old Town Phase 2 Utility Improvements and Preliminary Roadway Engineering along Center Street, Bartlett Avenue, Amboy Street, and Evans Street. This Project includes water main and service replacement, miscellaneous sanitary rehabilitation and drainage improvements. The Project will utilize IEPA Public Water Supply Loan Program (PWSLP) funding for the work associated with the water main improvements and local funding for the additional work. \\corp.baxwood.com\projects\Crystal Lake\PFLDV\191160-East of 59 Marybrook\Contracts\42 - Old Town North (Phase 2)\Working Documents\Exhibit_A.docx 313 - 1 - VILLAGE OF PLAINFIELD, ILLINOIS OLD TOWN PHASE 2 UTILITY IMPROVEMENTS AND PRELIMINARY ROADWAY DESIGN ENGINEERING EXHIBIT B SCOPE OF SERVICES The following scope of services details the anticipated tasks necessary to successfully complete this Project: Scope of Services 1. TOPOGRAPHIC SURVEY - SUPPLEMENTAL SURVEY - Provide additional topographic survey for areas adjacent to the project site. 3. PRELIMINARY DESIGN A. ROW Analysis: Determine the preferred improvement right-of-way requirements and need for acquisition. Recommend and identify necessary temporary construction easements, permanent easements, or right-of-way acquisition to complete the proposed improvements. B. Water Main Design: Prepare preliminary “redline” design to ascertain preferred water main alignment with the Village. Modify “redline” drawings using Village feedback to develop 60% water main design drawings. Utilize Village’s water service material inventory to design preliminary water service replacement. Known and potential lead service lines are planned for full replacement. Utilize the Village’s existing WaterGEMS hydraulic model to aid with water main design and analyze proposed improvements. C. Sanitary Sewer Rehabilitation: Prepare preliminary design of the sanitary sewer improvements based on sewer lining spot repairs, and manhole rehabilitation from previous phases of the project, in compliance with Illinois Environmental Protection regulations. Utilize existing data such as CCTV inspection logs, manhole inspections, and construction field reports to assist with design. Rehabilitation design will be limited to remaining recommended sanitary rehabilitation within the project area. D. Storm Sewer Design: Prepare the preliminary ditch, inlet, culvert, and storm sewer design for the proposed improvements within the project limits. It is assumed that the project outfalls will be maintained and not modified as part of this project. E. Geometric Design: Develop the preferred improvement plan, profile, and cross sections throughout the project. Identify design constraints including clear zone, obstructions, drainage limitations, and potential design exceptions. 314 - 2 - F. Plan and Profile: Prepare plan and profile sheets for the horizontal and vertical alignment of the preferred alternative at 1” = 50’ scale. G. Typical Sections: Prepare typical sections for the existing and proposed improvements, showing dimensions for roadway surfaces, bases, subbases, subgrade treatments, gutters, curb and gutters, medians, sidewalks, bike paths, ditches, backslopes, and right of way. H. Cross Section Design: Design roadway cross sections at 50-foot intervals and all cross streets, driveways and cross-road culverts. I. Estimate of Cost and Schedule: Develop preliminary cost estimates for the preferred improvement and anticipated schedule for construction. 4. DRAINAGE ANALYSIS A. Proposed Conditions Drainage Analysis: Develop design criteria for the proposed drainage system. Prepare up to two (2) conceptual design alternatives for the Project limits. These alternatives are expected to include conversion of the drainage system from a rural cross section to a closed system with curb and gutter. Existing storm sewer may be utilized where capacity is determined to be sufficient. Present alternatives to VILLAGE Staff. Complete a StormCAD analysis to size proposed mainline storm sewer within the project limits and the limits of future phase improvements in the Old Town area for the selected alternative. Prepare inlet spacing and inline detention calculations for proposed storm sewer improvements. This task assumes that proposed increases in impervious area will not require detention. However, inline detention may be provided to mitigate flow increases to the downstream sewer system. B. Summary Memo Addendum: Prepare a summary memorandum addendum documenting the analyses performed, alternatives considered, conclusions, and recommendations, and design of proposed drainage improvements. Prepare associated exhibits, including concept plans for each alternative. This task assumes that submittal of a Location Drainage Study or Location Drainage Technical Memorandum to IDOT will not be required. 5. ENVIRONMENTAL COORDINATION AND PERMITTING A. Permit Agency Early Coordination: Initiate coordination with the following regulatory agencies to obtain preliminary design comments: 1) Illinois Environmental Protection Agency (IEPA) 2) Will County Highway Department 3) Village of Romeoville 4) Illinois Department of Transportation (IDOT) 5) Canadian National Railway B. NPDES, SWPPP, IEPA: Complete SWPPP and NOI and obtain NPDES permit from IEPA. 315 - 3 - C. Fees: Agency review fees are not included in this agreement and shall be paid for separately by the VILLAGE. 6. MEETINGS a. Meetings: The following meetings are anticipated for this project: 1) Village Progress Meetings (26) B. Social Media: No social media participation is anticipated. C. Public Meetings: Public meetings will be through a separate work order. 7. DRONE CAPTURED PROGRESS VIDEO RECORDING A. Provide drone flights over the Project Site on a monthly basis from Project Initiation through Project Completion, to record the various stages and associated progress of the construction activities. Drone flights will provide high resolution video and imagery. B. Drone will be flown by a licensed Drone Pilot. C. All Federal Aviation Administration (FAA) requirements will be reviewed and met before each flight. 8. PLAN PREPARATION a. Estimate of Cost and Time: Prepare summary of quantities, estimate of time, schedules of materials and an engineer’s estimate of cost. b. Cross Section Design: Design roadway cross sections at 50-foot intervals and all cross streets, driveways and cross-road culverts. c. Detailed Drawings: Complete required plan sheets required for bidding including: Cover, General Notes, Summary of Quantities, Schedule of Quantities, Typical Sections, Erosion Control, Removals, Plan and Profile, Design Details, and Cross Sections d. Utility Coordination: Contact J.U.L.I.E. to identify utilities that have facilities along the project limits. Request utility atlas maps and plot locations and sizes of existing utilities in electronic drawings. Submit preliminary and final plans to utility companies so conflicts and relocation efforts can be identified. Provide ongoing reviews of permitting and utility relocation efforts as requested by the LA. Prepare “Status of Utilities to be Adjusted” special provision in accordance with IDOT District 1 requirements, which provides the contractor with the duration of utility relocation work, status of utilities to be watched and protected within the project limits, and pertinent information for the contractor to develop a work schedule to meet the requirements for the project. e. Specifications: Prepare for review and approval by the Village and its legal counsel the forms of EJCDC Construction Contract Documents consisting of Advertisement for Bids, Bidder Instructions, Bid Form, Agreement, Performance 316 - 4 - Bond Form, Payment Bond Form, General Conditions, and Supplementary Conditions for the project. Provide necessary documentation for specifications to comply with loan requirements. Specifications will include IEPA PWSLP requirements. Provide final specifications to Village upon completion of design. f. Roadway Design: Complete pre-final plan and profile sheets for the roadway design to be included in the utility project for informational use. g. Drainage and Utilities Design: Prepare the ditch, inlet, culvert, and storm sewer design for the proposed improvements within the project limits. h. Maintenance of Traffic and Construction Staging: Develop a preferred maintenance of traffic and staging plan and submit to the VILLAGE for comment and approval. Identify the preferred strategy for maintaining traffic and driveway access. Complete a design of the preferred staging plan which may include a detour or staged construction. Prepare construction staging notes, typical sections, and layout to maintain local traffic flow through the construction zone. Confer with VILLAGE staff, emergency services, and public transportation agencies to consider local impacts and concerns. i. Erosion Control Plans: Prepare an erosion control plan for the improvement. j. Water Main Design: Develop final design of the proposed water main, to be in compliance with Illinois Environmental Protection rules, and obtain IEPA permit for construction and to avoid existing utilities. Final water main plans will include existing and proposed water main alignments, locations of fire hydrants, typical service connections, valves, connections to existing mains, limits of water main abandonment, and water service replacement design. k. Lead Service Line Replacement: Review and evaluate existing information available for the water systems services within the project area and identify what additional needs must be gathered by the Village. Assist the Village in identifying addresses where existing water service material is unknown so Village inspections can be scheduled. Include water service material information, extent and character of construction work to be furnished and performed for the Lead Service Line Replacement to the project Drawings. Include technical specifications based on Village of Plainfield specifications, Construction Specifications Institute documents, the Standard Specifications for Water and Sewer Construction in Illinois, and the Illinois Department of Public Health. Prepare a special provision for each Lead Service Line Replacement Pay Item. Include in the final opinion of probable cost lead service line replacement, including construction cost and contingencies. l. Sanitary Sewer Rehabilitation: Prepare final design of sanitary sewer lining spot repairs and manhole rehabilitation from previous phases of the project, in accordance with Illinois Environmental Protection requirements. Rehabilitation design will be limited to remaining recommended sanitary rehabilitation within the project area. 317 - 5 - L. The following items are not included within the scope of this project, but can be provided as additional services to the contract: 1) Permit Review fees 2) Plats and Legals 3) Environmental Studies (PESA, PSI, etc.) 4) Wetland Banking Fees 5) Final Roadway Contract Plans, Specifications and Estimates for Old Town Utility Contracts Phase 1 and 2. 9. QA/QC - Perform in-house peer and milestone reviews by senior staff during project initiation, conceptual review, preliminary, pre-final, and final submittals. Provide ongoing reviews of permitting and utility coordination efforts. Conduct milestone reviews of subconsultants and provide feedback throughout the progress of work. 10. ASSIST BIDDING a. Provide design assistance and clarification for bid documents. Assist the VILLAGE with coordination and scheduling during the bid process. b. Provide documents for bidding and assist the VILLAGE in solicitation of bids from as many qualified bidders as possible, prepare addendums as necessary, attend bid opening to receive and evaluate bids, tabulate bids, and make a recommendation to the VILLAGE for an award of contract. 11. PROJECT MANAGEMENT A. Plan, schedule, and control the activities that must be performed to complete the project including budget, schedule, and scope. Coordinate with VILLAGE and project team to ensure the goals of the project are achieved. Prepare and submit monthly invoices, coordinate invoices from sub-consultants, and provide a monthly status report via email describing tasks completed the previous month and outlining goals for the subsequent month. B. Deliverables: The following is a list of anticipated final deliverables to the VILLAGE for this project: 1) Electronic DGN, Geopak, Digital Photos, and GIS files used in project development including Plan, Profiles, Cross Sections, Survey, and Exhibits. 2) Electronic Record of Design files including agency correspondence, Project Development Report content, Drainage Reports and Models, Environmental Reports, Estimates, Exhibits, and related electronic submittals (pdf or as appropriate). Baxter & Woodman utilizes an electronic filing system in lieu of hard copies. 318 - 6 - 11. SUPPLEMENTAL PRELIMINARY ENGINEERNIG – Provide additional preliminary engineering services to complete the Old Town Phase I Utility Improvements and Preliminary Roadway Design Engineering project beyond those included in Work Order 21 along with design tasks to accommodate field changes and assist with Requests for Information. I:\Crystal Lake\PFLDV\191160-East of 59 Marybrook\Contracts\42 - Old Town North (Phase 2)\Working Documents\Exhibit_B.docx 319 VILLAGE OF PLAINFIELD, ILLINOIS OLD TOWN PHASE 2 UTILITY IMPROVEMENTS AND PRELIMINARY ROADWAY DESIGN ENGINEERING Planned Labor Bill Consultant Fee Reimb Allowance 504,075.00 28,000.00 3,710.00 4,900.00 0.00 260.00 700.00 4,200.00 137,400.00 0.00 200.00 8,080.00 0.00 200.00 4,200.00 2,800.00 1,080.00 20,240.00 0.00 0.00 6,200.00 3,240.00 10,800.00 20,240.00 0.00 0.00 6,200.00 3,240.00 10,800.00 17,240.00 0.00 0.00 7,000.00 7,000.00 3,240.00 25,360.00 0.00 0.00 14,000.00 9,200.00 2,160.00 13,760.00 0.00 0.00 7,000.00 4,600.00 2,160.00 4,920.00 0.00 0.00 2,760.00 2,160.00 15,960.00 0.00 0.00 13,800.00 2,160.00 11,600.00 0.00 0.00 7,000.00 4,600.00 51,675.00 0.00 50.00 20,770.00 5,635.00 12,250.00 9,990.00 2,870.00 160.00 9,160.00 0.00 0.00 7,000.00 2,160.00 Christine Code 40.00 Kathleen Roberson 16.00 5 Environmental Coordination and Permitting 56.00 9,160.00 9,160.00 Paul Siegfried 14.00 KathyJo Townson 2.00 Anita Mitchell 70.00 Kathleen Roberson 74.00 Samantha Acosta 134.00 Elizabeth Karlovics 49.00 4 Drainage Analysis 343.00 51,675.00 51,725.00 Christine Code 40.00 Gordon Foley 40.00 Kathleen Roberson 16.00 3.9 Estimate of Cost 80.00 11,600.00 11,600.00 3.8 Cross Section Design 136.00 15,960.00 15,960.00 Gordon Foley 120.00 Gordon Foley 24.00 Kathleen Roberson 16.00 Kathleen Roberson 16.00 3.7 Typical Sections 40.00 4,920.00 4,920.00 Christine Code 40.00 Gordon Foley 40.00 Kathleen Roberson 16.00 3.6 Plan and Profile 96.00 13,760.00 13,760.00 Christine Code 80.00 Gordon Foley 80.00 Kathleen Roberson 24.00 3.5 Geometric Design 176.00 25,360.00 25,360.00 Christine Code 40.00 Anita Mitchell 40.00 Jack Worsham 80.00 3.4 Storm Sewer Design 104.00 17,240.00 17,240.00 Peter Kozak 40.00 Kathleen Roberson 24.00 Jack Worsham 80.00 3.3 Sanitary Sewer Rehabilitation 144.00 20,240.00 20,240.00 3.1 ROW Analysis 48.00 8,080.00 8,280.00 Peter Kozak 40.00 Kathleen Roberson 24.00 Kathleen Roberson 8.00 3.2 Water Main Design 144.00 20,400.00 20,400.00 Michael Sweeney 40.00 Anthony Bianchin 24.00 Christine Code 16.00 3 Preliminary Design 968.00 137,560.00 137,760.00 Level Emp Planned Hrs Compensation Fee Total Compensation Village of Plainfield - Old Town Phase II Utility Improvements and Preliminary Roadway Design Engineering Christine Code 4.00 Overall Project Total 3,413.00 504,235.00 535,945.00 1 Topographic Survey 44.00 4,900.00 5,160.00 Page 1 of 3 320 VILLAGE OF PLAINFIELD, ILLINOIS OLD TOWN PHASE 2 UTILITY IMPROVEMENTS AND PRELIMINARY ROADWAY DESIGN ENGINEERING Planned Labor Bill Consultant Fee Reimb AllowanceLevelEmp Planned Hrs Compensation Fee Total Compensation Village of Plainfield - Old Town Phase II Utility Improvements and Preliminary Roadway Design Engineering 33,000.00 0.00 500.00 7,000.00 4,600.00 6,200.00 7,000.00 8,200.00 10,400.00 0.00 2,500.00 10,400.00 177,060.00 0.00 200.00 11,600.00 0.00 0.00 7,000.00 4,600.00 11,360.00 0.00 0.00 9,200.00 2,160.00 10,000.00 0.00 0.00 4,600.00 5,400.00 4,600.00 0.00 0.00 4,600.00 8,800.00 0.00 0.00 4,200.00 4,600.00 22,160.00 0.00 0.00 14,000.00 2,760.00 5,400.00 10,200.00 0.00 0.00 4,200.00 2,760.00 3,240.00 11,000.00 0.00 0.00 7,000.00 1,840.00 2,160.00 5,720.00 0.00 0.00 2,800.00 1,840.00 1,080.00 53,680.00 0.00 200.00 1,320.00 1,640.00 9,300.00 260.00 12,960.00 1,680.00 1,080.00 3,840.00 21,600.00Jack Worsham 160.00 Barbara Tobin 12.00 Derek Wold 16.00 Kathleen Roberson 96.00 Michael Sweeney 16.00 Peter Kozak 60.00 Joseph Molidor 2.00 Timothy Carter 8.00 Mark Kolczaski 8.00 Kathleen Roberson 8.00 8.7 Water Main Design 378.00 53,680.00 53,880.00 Christine Code 16.00 Gordon Foley 16.00 Kathleen Roberson 16.00 8.6 Erosion Control Plans 40.00 5,720.00 5,720.00 Christine Code 40.00 Gordon Foley 16.00 Kathleen Roberson 24.00 8.5 Maintenance of Traffic 72.00 11,000.00 11,000.00 Christine Code 24.00 Gordon Foley 24.00 Kathleen Roberson 40.00 8.4 Drainage and Utilities Design 72.00 10,200.00 10,200.00 Christine Code 80.00 Gordon Foley 24.00 Gordon Foley 40.00 8.3 Roadway Design 144.00 22,160.00 22,160.00 8.2 Specifications 64.00 8,800.00 8,800.00 Christine Code 24.00 8.12 Utility Coordination 40.00 4,600.00 4,600.00 Gordon Foley 40.00 Gordon Foley 40.00 Kathleen Roberson 40.00 Kathleen Roberson 16.00 8.11 Detailed Drawings 80.00 10,000.00 10,000.00 8.10 Cross Section Design 96.00 11,360.00 11,360.00 Gordon Foley 80.00 Christine Code 40.00 Gordon Foley 40.00 8 Plan Preparation 1,266.00 177,060.00 177,260.00 8.1 Estimate of Cost and Time 80.00 11,600.00 11,600.00 Joseph Molidor 80.00 Thomas Slattery 40.00 7 Drone Captured Progress Video Recording 80.00 10,400.00 12,900.00 Peter Kozak 40.00 Anita Mitchell 40.00 Christine Code 40.00 Gordon Foley 40.00 6 Meetings 200.00 33,000.00 33,500.00 Page 2 of 3 321 VILLAGE OF PLAINFIELD, ILLINOIS OLD TOWN PHASE 2 UTILITY IMPROVEMENTS AND PRELIMINARY ROADWAY DESIGN ENGINEERING Planned Labor Bill Consultant Fee Reimb AllowanceLevelEmp Planned Hrs Compensation Fee Total Compensation Village of Plainfield - Old Town Phase II Utility Improvements and Preliminary Roadway Design Engineering 18,060.00 0.00 0.00 820.00 2,480.00 3,240.00 720.00 10,800.00 9,880.00 0.00 0.00 820.00 5,580.00 2,160.00 600.00 720.00 7,600.00 0.00 0.00 1,520.00 2,640.00 1,800.00 1,640.00 7,520.00 0.00 0.00 2,800.00 3,280.00 1,440.00 24,600.00 0.00 0.00 24,600.00 40,760.00 28,000.00 0.00 14,000.00 4,600.00 14,000.00 3,240.00 4,920.00 Mark Kolczaski 8.00 Timothy Carter 16.00 Jason Fluhr 8.00 Matthew Abbeduto 8.00 Barbara Tobin 8.00 9 QA/QC 40.00 7,600.00 7,600.00 Kathleen Roberson 16.00 James Snell 4.00 Mark Kolczaski 4.00 Peter Kozak 36.00 Jack Worsham 80.00 8.9 Sanitary Sewer Repair 68.00 9,880.00 9,880.00 Kathleen Roberson 24.00 Barbara Tobin 8.00 Mark Kolczaski 4.00 Peter Kozak 16.00 8.8 Lead Service Line Replacement 132.00 18,060.00 18,060.00 Kathleen Roberson 24.00 Thomas Slattery 24.00 Gordon Foley 40.00 Anita Mitchell 80.00 Christine Code 80.00 Thomas Slattery 120.00 12 Supplemental Phase I Preliminary Engineering 248.00 40,760.00 68,760.00 11 Project Management 120.00 24,600.00 24,600.00 Thomas Slattery 16.00 Barbara Tobin 16.00 Christine Code 16.00 10 Assist Bidding 48.00 7,520.00 7,520.00 Page 3 of 3 322 MEMORANDUM To: Scott Threewitt, Director of Public Works From: Tomasz Topor, Lead Engineer Date: September 28, 2022 Re: Memorandum of Understanding related to Renwick Road Improvements between the Plainfield Township Highway Department and the Village of Plainfield Background Findings The item under consideration by the Village Board pertains to the proposed improvements to portions of Renwick Road between River Road and IL Route 59. The improvements generally include widening of the road to three (3) lanes, adding curbs and gutters, sidewalk and share use paths extensions, ADA ramp enhancements, and storm sewer improvements. There are approximately 285 linear feet of full width ROW and 790 linear feet of partial width Plainfield Township ROW of Renwick Road. The entire length of the proposed improvements equals approximately 2,280 linear feet. As part of Phase I design work, the team of Baxter and Woodman and Village staff had ongoing discussions with the Highway Department regarding the project. Included for Village Board consideration is a Memorandum of Understanding between the two parties memorializing the anticipated partnership between the two agencies to complete the project. Policy Considerations The MOU includes preliminary provisions for design and construction of the improvements as well the commencement of addressing future maintenance of the improved corridors. It is meant to serve as an initial outline of the Parties’ understanding of the proposed Renwick Road Improvements and is not a binding commitment on the part of either the Village or the Township. Financial Considerations Based on the provisions of the MOU, the Village will be responsible for the costs associated with improving the Plainfield Township sections of Renwick Road. Overall, the construction costs will be paid for through 80% federal funding and a 20% local match. A small portion of the cost will be paid by the Park District for improvements within the Park District’s property. All Engineering cost is required to be 100% locally funded. Recommendation It is our recommendation that the Village Board approve the Memorandum of Understanding with the Plainfield Township Highway Department regarding the Renwick Road Improvements Project. 323 324 325 MEMORANDUM To: Scott Threewitt, Director of Public Works From: Tomasz Topor, Lead Engineer Date: September 28, 2022 Re: Work Order 22-016 for Phase II Engineering for Renwick Road Improvements Background Findings The item under consideration by the Village Board pertains to the proposed improvements to portions of Renwick Road between River Road and IL Route 59. The improvements generally include widening of the road to three (3) lanes, adding curbs and gutters, sidewalk extensions and ADA ramp enhancements, and storm sewer improvements. A Request for Qualifications was previously prepared by the Village with Baxter and Woodman being selected as the most qualified to perform Phase I and Phase II services. B&W has since successfully completed Phase I of the project. Scope and cost for Phase II services was to be developed at the end of Phase I and will generally consist of data collection, Right-of-Way and temporary easement acquisition, utility coordination, environmental and geotechnical coordination, permitting, engineering plans and bidding documents preparation. Policy Considerations The project supports the Village’s Transportation Plan - Project Number 32 Reconstruct Renwick Road from River Road to IL 59 to upgrade roadway and serve projected traffic demand. According to Section 2-43 (6) of the Village Code of Ordinances, the Village Administrator shall make a recommendation to the President and Board of Trustees on purchases over the $10,000 statutory limit. The Board has the right to accept or reject any or all proposals. Financial Considerations The preliminary cost estimate for the construction of the improvements is $2.8M. The proposed fee of $373,459.00 represents approximately 13.4% of the overall construction cost and within the acceptable range for this type of assignment. The approved FY2022-23 Budget includes funding for this project in the Capital Improvement Fund, code 11-00-91- 9165.028. Recommendation Staff has reviewed the attached Work Order proposal and finds the scope of work, proposed hours dedicated to the assignment, schedule, and not to exceed fee to be acceptable. It is our recommendation that the Village Board authorize the Village President to approve the Work Order 22-016 for Renwick Road Phase II Engineering with Baxter and Woodman, Inc. in a not to exceed amount of $373,459.00. 326 VILLAGE OF PLAINFIELD RENWICK ROAD PHASE II WORK ORDER 22-016 Engineer’s Project No. 130260.40 Project Description: Phase II engineering for the reconstruction of Renwick Road from the east bank of the DuPage River to west of IL Route 59. A detailed Project Description is listed in Attachment A of this Work Order Engineering Services: A detailed scope of services for this Project is listed in Attachment A of this Work Order. Manpower requirements and a fee summary are listed in Attachment B. Compensation: Compensation for these services to be provided under this Work Order will be in accordance with the Engineering Services Agreement dated October 18, 2019, and Attachment A to this Work Order. The Engineer’s fee shall be based upon the Engineer’s standard hourly billing rates for actual work time performed plus subconsultants and reimbursement for out-of-pocket expenses including travel, which in total will not exceed $373,459.00. Submitted by: Baxter & Woodman, Inc. By: ____________________________________________ Title: Executive Vice President Date: _September 9, 2022_____________________ Approved by: Village of Plainfield By: _______________________________________________ Title: Date: _______________________________________________ Additional Comments and Conditions: None. 327 Village of Plainfield Attachment A Renwick Road Phase II Engineering Services Work Order 22-016 Project Description The proposed improvements on Renwick Road include reconstructing approximately 2,300 feet of the existing 2-lane rural section to provide a 2-way, urban roadway with a flush, striped median, and left turn lanes at intersections. The reconstructed roadway will be bordered by B-6.12 curb and gutter. This typical section will match the existing 34-foot wide urban section to the east, and tie into the existing urban section to the west. Matching the existing section to the east, the reconstructed roadway will have one 11.5-foot wide travel lane in each direction with an 11-foot wide striped median and left turn lanes. The existing 34-foot wide urban section of Renwick Road will be resurfaced from the eastern reconstruction limits to west of IL Route 59. Additional improvements include constructing storm sewer throughout the limits of reconstruction and westerly to outfall at the DuPage River; constructing a 10-foot wide shared use path on the north side of Renwick Road along the Gregory B. Bott Park, for a distance of approximately 1,200 feet; and install new sidewalk on the north side of Renwick Road east of River Road, eliminating the existing gap and providing a connection for the existing sidewalk system. Storm sewer improvements will include updating the design for Bulletin 75 rainfall data and additional storm water flows from adjacent development. The Project will utilize federal funding and be processed through the IDOT District 1 Bureau of Local Roads and Streets. Scope of Services 1. PROJECT INITIATION AND DATA COLLECTION A. Data Collection: Obtain, review and evaluate the following information provided by the Village, or from the previous Phase I design developed by Baxter & Woodman: o Preliminary Design CADD files o Existing Roadway Plans o GIS Shape files surrounding the Project limits o Aerial Photography o Environmental Studies o Drainage Studies o Hydraulic and Hydrologic information and calculations o Geotechnical Data o ROW, GIS and property data B. Utility Coordination: Contact J.U.L.I.E. to identify utilities that have facilities along the Project limits. Request utility atlas maps and plot locations and sizes of existing utilities in electronic drawings. Submit preliminary and final plans to utility companies so conflicts and relocation efforts can be identified. Provide ongoing reviews of permitting and utility relocation efforts as requested by the Village. Prepare “Status of Utilities to be Adjusted” special provision in accordance with IDOT District 1 requirements, which provides the contractor with the duration of utility relocation work, status of utilities to be watched and protected within the 328 Village of Plainfield Attachment A Renwick Road Phase II Engineering Services Work Order 22-016 Project limits, and pertinent information for the contractor to develop a work schedule to meet the requirements for the Project. 2. SUPPLEMENTAL TOPOGRAPHIC SURVEY A. Supplemental Survey: As approved by the Village, provide supplemental topographic survey for areas that have been updated since the initial survey was performed and ADA curb ramps previously not included. 3. ENVIRONMENTAL COORDINATION AND PERMITTING A. County Stormwater Ordinance: Prepare and submit a Will County Stormwater Management Permit. A preliminary review of tributary drainage areas to the anticipated Project limits indicated that the tributary drainage will be less than 640 acres, and no work is proposed within the Regulatory Floodplain. This scope of work assumes that compensatory storage will not be required. B. NPDES, SWPPP, IEPA: Complete SWPPP, NOI, and obtain NPDES permit from IEPA. C. Update Drainage Model: Update the drainage design from Phase I based on the newly released Bulletin 75 rainfall data and additional stormwater flow from the proposed subdivision. D. Illinois Department of Natural Resources – Office of Water Resources (IDNR-OWR) Floodway Permit: A preliminary review of tributary drainage areas to the anticipated Project limits indicated that the tributary drainage will be less than 640 acres, and no work is proposed within the Regulatory Floodway. This scope of work assumes that an IDNR-OWR Floodway Construction Permit will not be required. E. Fees: Agency review fees and processing through the stormwater variance procedures are not included in this agreement and shall be paid for separately by the Village. 4. PRELIMINARY SITE INVESTIGATION (PSI) A. Sample Collection: Collect up to 15 samples of subsurface soil from site, preserve samples, and transport to environmental laboratory for analytical testing. Laboratory analyses will include BTEX, PNAs, RCRA Metals, TCLIP Metals, SPLP Metals, Soils pH. B. PSI Report: Prepare a letter report summarizing the activities and results of the investigation. The report will include pertinent laboratory testing results. It will also provide a summary of conclusions from the information collected and identify which IDOT pay items should be included in the construction documents for disposing of Regulated Substances. C. Soil Disposal: Identify any areas from which excavated material may be classified as Clean Construction or Demolition Debris (CCDD) and if applicable prepare an IEPA LPC-663 form. 329 Village of Plainfield Attachment A Renwick Road Phase II Engineering Services Work Order 22-016 5. MEETINGS AND PUBLIC INVOLVEMENT A. Agency Coordination Meetings: The following meetings are anticipated for this Project: o Village (4) Kickoff, Preliminary, Land Acquisition, Pre-final o IDOT (3) Kickoff, Review, Detour Committee o Will County (1) o Township (1) o Utility Coordination Meetings (2 total) B. Public Meetings: Prepare advertisement, exhibits, handouts, and attend one Public Meeting to present the Design, Prepare meeting minutes to document public comments. Prepare mailings to property owners identified with land acquisition C. Social Media: No social media participation is anticipated. 6. GEOTECHNICAL REPORT A. Phase II Geotechnical Report: Utilize a sub-consultant to provide analysis and recommendations, including subgrade, in a Phase II soils report in accordance with IDOT guidelines utilizing pavement cores and borings previously obtained during Phase I. 7. RIGHT OF WAY AND BOUNDARY A. Plat of Highways: Perform legal surveys and develop plats, legal descriptions, and title commitments for a maximum of 14 adjacent parcels of land to be acquired for right-of-way, permanent easements, or temporary construction easements. Field monumentation of the right-of-way and permanent easements are included. B. Appraisals: Employ a real-estate appraiser certified by IDOT to prepare a comparable land sales analysis and appraisals for a maximum of 11 parcels (3 parcels are anticipated to be donated and will not require appraisals) of land to be acquired for right-of-way, permanent easements, or temporary construction easements. C. Negotiations: Employ a negotiator certified by IDOT to negotiate the sale of a maximum of 14 parcels of land to be acquired for right-of-way, permanent easements, or temporary construction easements. Provide support to the Village during the ROW acquisition process. 8. PLAN PREPARATION A. Estimate of Cost and Time: Prepare summary of quantities, estimate of time, schedules of materials, and an engineer’s estimate of cost. B. Specifications: Prepare special provisions in accordance with Village guidelines to specify items not covered by the Standard Specifications for Road and Bridge Construction. C. Roadway Plan and Profile Sheets: Prepare 20 scale plan and profile sheets for the roadway design including improvement limits, stations and offset callouts, label construction limit 330 Village of Plainfield Attachment A Renwick Road Phase II Engineering Services Work Order 22-016 locations and right of way breaks, driveway repairs, rehabilitation strategy, curb and gutter and sidewalk improvements, driveway repairs, utility structure adjustments, and note special instructions to the Contractor. D. Multi-use Path Design: Prepare the path pavement design and geometric plan and profile design. E. Drainage and Utilities Sheets: Prepare 20 scale plan and profile sheets for the ditch, inlet, culvert, and storm sewer design for the proposed improvements. F. Maintenance of Traffic and Construction Staging: A partial detour is anticipated to be maintained along the route. Develop a preferred maintenance of traffic and staging plan and submit to the Village for comment and approval. Identify the preferred strategy for maintaining traffic and driveway access. Complete a design of the preferred staging plan which may include a detour or staged construction. Prepare construction staging notes, typical sections, and layout to maintain local traffic flow through the construction zone. Confer with Village staff, emergency services, and public transportation agencies to consider local impacts and concerns. G. Erosion Control Plans: Prepare an erosion control plan for the improvement. H. Cross Section Design: Design roadway cross sections at 50-foot intervals and all cross streets, driveways, and cross-road culverts. Compute earthwork calculations. Stage construction earthwork calculations are not anticipated. I. Detailed Drawings: Complete remaining required plan sheets required for bidding including cover sheet, Summary of Quantities, Schedule of Quantities, General Notes, Typical Sections, Alignment and Ties, Existing Conditions and Removals, Pavement Markings, Landscaping Plans, ADA Details (13 corners), and Misc. Detail Sheets. Preliminary (60%), Pre-final (95%) and Final (100%) submittals to Village and IDOT are anticipated. Disposition of Comments will be provided for comments received. The following plan sheets are anticipated for this Project (number of sheets): o Title Sheet (1) o General Notes/Standards/Index of Sheets (1) o Summary of Quantities (4) o Schedule of Quantities (2) o Existing Typical Sections (2) o Proposed Typical Sections (2) o Alignment, Ties, Benchmarks (1) o Plat-of-Highway (10) o Maintenance of Traffic and Construction Staging Plans (3) o Detour Plan (1) o Erosion Control Plan (5) o Existing Conditions and Removal Plans (5) o Roadway and Multi-use path Plan & Profile (10) o Drainage and Utilities (10) 331 Village of Plainfield Attachment A Renwick Road Phase II Engineering Services Work Order 22-016 o ADA Details (4) o Pavement Marking and Signing Plan (5) o Landscaping Plan (5) o Construction Details (3) o District 1 Details (6) o Cross Sections (13) 9. QA/QC A. Perform in-house peer and milestone reviews by senior staff during Project preliminary, pre-final, and final submittals. Provide ongoing reviews of permitting and utility coordination efforts. Conduct milestone reviews of sub-consultants and provide feedback throughout the progress of work. 10. ASSIST BIDDING A. Provide design assistance and clarification for bid documents. Assist the Village with coordination and scheduling during the bid process. 11. MANAGE PROJECT A. Plan, schedule, and control the activities that must be performed to complete the project including budget, schedule, and scope. Coordinate with LPA and project team to ensure the goals of the project are achieved. Prepare and submit monthly invoices, coordinate invoices from sub-consultants, and provide a monthly status report via email describing tasks completed the previous month and outlining goals for the subsequent month. B. Deliverables: The following is a list of anticipated final deliverables to the Village for this Project: o Electronic DGN, Geopak, Digital Photos, and GIS files used in Project development including Plan, Profiles, Cross Sections, Survey, and Exhibits. o Electronic Record of Design files including agency correspondence, Estimates, Exhibits, and related electronic submittals (pdf or as appropriate). Baxter & Woodman utilizes an electronic filing system in lieu of hard copies. 332 Planned Labor Bill Consultant Fee Reimb Allowance 246,730.00 110,580.00 16,149.00 3,450.00 0.00 0.00 1,050.00 0.00 0.00 2,400.00 0.00 0.00 2,460.00 0.00 65.00 17,150.00 0.00 70.00 1,870.00 0.00 35.00 1,160.00 0.00 35.00 14,120.00 0.00 0.00 4,680.00 9,540.00 374.00 840.00 9,540.00 374.00 3,330.00 0.00 0.00 510.00 0.00 0.00 27,120.00 0.00 3,640.00 15,920.00 0.00 2,740.00 11,200.00 0.00 900.00 620.00 1,740.00 0.00 21,000.00 99,300.00 12,000.00 152,910.00 0.00 0.00 10,330.00 0.00 0.00 5,880.00 0.00 0.00 31,300.00 0.00 0.00 5,720.00 0.00 0.00 33,700.00 0.00 0.00 8,500.00 0.00 0.00 2,700.00 0.00 0.00 23,610.00 0.00 0.00 31,170.00 0.00 0.00 6,140.00 0.00 0.00 1,400.00 0.00 0.00 9,800.00 0.00 0.00 Work Order 22-016 Overall Project Total 1,629.00 373,459.00 01 Project Initiation & Data Collection 22.00 3,450.00 Level Planned Hrs Total Compensation 1B Utility Coordination 16.00 1,725.00 1A Data Collection 6.00 1,725.00 010 Assit Bidding 8.00 1,400.00 011 Manage Project 56.00 9,800.00 02 Supplemental Topographic Survey 18.00 2,525.00 3A County Stormwater Ordinance 10.00 1,905.00 03 Environmental Coordinatino and Permitting 98.00 17,220.00 3B NPDES< SWPPP, IEPA 8.00 1,195.00 3C Update Drainage Model 80.00 14,120.00 4A Sample Collection 8.00 10,754.00 04 Preliminary Site Investigation (PSI) 39.00 14,594.00 4C Soil Disposal 3.00 510.00 4B PSI report 28.00 3,330.00 5A Meetings 96.00 18,660.00 05 Meetings and Public Involvement 176.00 30,760.00 5B Public Meetings 80.00 12,100.00 06 Geotechnical Report 4.00 2,360.00 07 Right of Way and Boundary 120.00 132,300.00 08 Plan Preparation 1,058.00 152,910.00 8A Esitmate of Cost and Time 70.00 10,330.00 8B Specifications 40.00 5,880.00 8C Roadway Plan and Profile Sheets 220.00 31,300.00 8D Multi-Use Path Design 40.00 5,720.00 8E Drainage and Utilities Sheets 220.00 33,700.00 8F Maintenance of Traffic and Construction Staging 60.00 8,500.00 8H Cross Section Plans 166.00 23,610.00 8G Erosion Control Plans 20.00 2,700.00 8I Detailed Drawings 222.00 31,170.00 Attachment B Village of Plainfield - Renwick Road Phase II 09 QA/QC 30.00 6,140.00 333 VILLAGE OF PLAINFIELD RENWICK ROAD MILESTONE SCHEDULE Design Submittal Agency Review Milestone JanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuaryFebruaryFinal PDR IDOT Kickoff + Land Acquisition Kickoff Supplemental Field Survey IDOT Review of Appraiser/Negotiator Plat of Highways ROW Acquisition Appraisals and Review Appraisals ROW Acquisition Negotiations ROW Certification Utility Coordination (Relocate Facilities) Preliminary Site Investigation (PSI) Prefinal Plans, Specifications, and Estimates (P, S, &E) P, S, & E Revisions Final P, S, & E IDOT Construction Letting Start Construction 2022 2023 2024 TASKS Phase I Phase II Page 1 of 1 P:\PFLDV\130260-Renwick Rd Corridor\30-ReportStudy\20220414-Renwick_Remaining Schedule.xlsx 334 To: Scott Threewitt, Director of Public Works From: Doug Kissel, Wastewater Superintendent Date: September 27, 2022 Re: Baxter and Woodman Work Order for Construction Services on James Street Pump Station Rehabilitation Project Background Findings The Wastewater Division of Public Works has the duty to convey sanitary sewage within the Village system to ensure public health. The James Street Pumping Station is the oldest wastewater pumping station within the Village. The station is scheduled for rehabilitation by Dahme Mechanical in accordance with the recent contract award by the Village board. Staff is requesting approval of a Work Order with Baxter and Woodman Inc, for the oversight of the James Street project. Oversight includes items such as construction document administration, review of contractor submittals, field observation for adherence to plans, payment request analysis and delivery of final “as-built” drawings. Due to long lead times on equipment and challenges for this project, the rehabilitation duration is expected to exceed one year, and continuity of oversight is an important aspect to the construction process. Policy Considerations The Village is in a Master Services Agreement (MSA) with Baxter and Woodman. As the Work Order may exceed thresholds outlined in the MSA, Board approval is required. Financial Considerations Funding is available in capital budget line item 02-12-91-8134.001. Recommendation Staff requests that the Village Board allow the Village President to enter into an agreement with Baxter and Woodman Incorporated, for James Street pump station construction review services in accordance with the rates in the master services agreement and in an amount not to exceed $82,850.00. 335 VILLAGE OF PLAINFIELD, ILLINOIS JAMES STREET PUMP STATION IMPROVEMENTS – CONSTRUCTION ENGINEERING SERVICES WORK ORDER 22-002 WORK ORDER Engineer’s Project No. 181919.60 Project Description: Construction engineering services for the rehabilitation of the Village of Plainfield’s James Street Pump Station. A detailed Project Description is listed in Attachment A of this Work Order. Engineering Services: A detailed scope of services for this project is listed in Attachment A of this Work Order. Manpower requirements and a fee summary are listed in Attachment B. Compensation: Compensation for the services to be provided under this Work Order will be in accordance with the Engineering Services Agreement dated October 18, 2019, and Attachment A to this Work Order. The Engineer’s fee shall be based upon the Engineer’s standard hourly billing rates for actual work time performed plus reimbursement for out-of-pocket expenses including travel, which in total will not exceed $82,850. Submitted by: Baxter & Woodman, Inc. By: ____________________________________________ Title: Vice President Date: _September 20, 2022______________________ Approved by: Village of Plainfield By: _______________________________________________ Title: Date: _______________________________________________ Additional Comments and Conditions: None. 336 Village of Plainfield, IL Attachment A James Street Pump Station Improvements Page 1 of 3 Construction Engineering Services Work Order No. 22-002 Project Description Construction engineering services for the rehabilitation of the Village of Plainfield’s James Street Pump Station. Schedule Bid Opening August 26, 2022 Notice to Proceed September 2022 Substantial Completion September 2023 (365 Calendar Days from NTP) Final Completion October 2023 (395 Calendar Days from NTP) Scope of Services The following scope of services details the anticipated tasks necessary to successfully complete this Project: 1. Act as the Owner’s representative with duties, responsibilities and limitations of authority as assigned in the construction contract documents. 2. PROJECT INITIATION A. Prepare Award Letter, Agreement, Contract Documents, Performance/Payment Bonds, and Notice to Proceed. B. Receive Contractor insurance documents. C. Attend and prepare minutes for the preconstruction conference, and review the Contractor’s proposed construction schedule and list of subcontractors. 3. CONSTRUCTION ADMINISTRATION A. Attend periodic construction progress meetings. B. Shop drawing and submittal review by Engineer shall apply only to the items in the submissions and only for the purpose of assessing, if upon installation or incorporation in the Project, they are generally consistent with the construction documents. Owner agrees that the contractor is solely responsible for the submissions (regardless of the format in which provided, i.e. hard copy or electronic transmission) and for compliance with the contract documents. Owner further agrees that the Engineer’s review and action in relation to these submissions shall not constitute the provision of means, methods, techniques, sequencing or procedures of construction or extend to safety programs of precautions. Engineer’s consideration of a component does not constitute acceptance of the assembled item. C. Prepare construction contract change orders and work directives when authorized by the Owner. D. Review the Contractor’s requests for payments as construction work progresses, and advise the Owner of amounts due and payable to the Contractor in accordance with the terms of the construction contract documents. 337 Village of Plainfield, IL Attachment A James Street Pump Station Improvements Page 2 of 3 Construction Engineering Services Work Order No. 22-002 E. Research and prepare written response by Engineer to request for information from the Owner and Contractor. F. Project manager or other office staff visit site as needed. 4. FIELD OBSERVATION A. Engineer will provide a Resident Project Representative at the construction site on a periodic part-time basis from the Engineer’ office of not more than eight (8) hours per regular weekday, not including legal holidays (for up to 304 hours) as deemed necessary by the Engineer, to assist the Contractor with interpretation of the Drawings and Specifications, to observe in general if the Contractor’s work is in conformity with the Final Design Documents, and to monitor the Contractor’s progress as related to the Construction Contract date of completion. B. Through standard, reasonable means, Engineer will become generally familiar with observable completed work. If the Engineer observes completed work that is inconsistent with the construction documents, that information shall be communicated to the contractor and Owner to address. Engineer shall not supervise, direct, control, or have charge or authority over any contractor’s work, nor shall the Engineer have authority over or be responsible for the means, methods, techniques, sequences, or procedures of construction selected or used by any contractor, or the safety precautions and programs incident thereto, for security or safety at the site, nor for any failure of any contractor to comply with laws and regulations applicable to such contractor’s furnishing and performing of its work. Engineer neither guarantees the performance of any contractor nor assumes responsibility for any contractor’s failure to furnish and perform the work in accordance with the contract documents, which contractor is solely responsible for its errors, omissions, and failure to carry out the work. Engineer shall not be responsible for the acts or omissions of any contractor, subcontractor, or supplier, or of any of their agents or employees or any other person, (except Engineer’s own agents, employees, and consultants) at the site or otherwise furnishing or performing any work; or for any decision made regarding the contract documents, or any application, interpretation, or clarification, of the contract documents, other than those made by the Engineer. C. Part-Time Field Observation provides that the Resident Project Representative will make intermittent site visits to observe the progress and quality of Contractor’s executed Work. Part-Time Field Observation does not guarantee the Engineer will observe or comment on work completed by the contractor at times the Resident Project Representative is not present on site. Such visits and observations by the Resident Project Representative, if any, are not intended to be exhaustive or to extend to every aspect of Contractor’s Work in progress or to involve detailed inspections of Contractor’s Work in progress beyond the responsibilities specifically assigned to Engineer in this Agreement and the Contract Documents, but rather are to be limited to spot checking, selective sampling, and similar methods of general observation of the Work based on Engineer’s exercise of professional judgment as assisted by the Resident Project Representative, if any. 338 Village of Plainfield, IL Attachment A James Street Pump Station Improvements Page 3 of 3 Construction Engineering Services Work Order No. 22-002 D. Provide the necessary base lines, benchmarks, and reference points to enable the Contractor to proceed with the work. E. Keep a daily record of the Contractor’s work on those days that the Engineers are at the construction site including notations on the nature and cost of any extra work. 5. SUBSTANTIAL COMPLETION OF PROJECT A. Provide construction inspection services when notified by the Contractor that the Project is substantially complete. Prepare written punch lists during substantial completion inspections. B. Prepare Certificate of Substantial Completion. C. Provide construction inspection services when notified by the Contractor that the Project is complete. Prepare written punch lists during final completion inspections. D. Review the Contractor’s written guarantees and issue a Notice of Acceptability for the Project by the Owner. E. Review the Contractor’s requests for final payment, and advise the Owner of the amounts due and payable to the Contractor in accordance with the terms of the construction contract documents. F. Prepare construction record drawings which show field measured dimensions of the completed work which the Engineers consider significant and provide the Owner with an electronic copy within ninety (90) days of the Project completion. I:\Crystal Lake\PFLDV\181919-James Street Pump St\Contracts\Work\60\181919.60_WO_Jamesstreet_CS.Docx 339 340 341 342