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Home My WebLink AboutPacket - 11/06/2017 - City CouncilAGENDA REGULAR CITY COUNCIL MEETING City Council Chambers, 333 S Green Street Monday, November 6, 2017, 7:00 PM 1. Call to Order. 2. Roll Call. 3. Pledge of Allegiance. 4. Oath of Office: City of McHenry Police Chief John R. Birk 5. Oath of Office: City of McHenry Deputy Chief Thomas M. Walsh 6. Presentation: CHARACTER COUNTS! "Citizen of Character" Award 7. Presentation: Fiscal Year 2016/17 Annual Financial Report conducted by Eder Casella Co. 8. Public Comments: Any member of the public wishing to address the Council is invited to do so by signing it at the meeting entrance and, when recognized, stepping to the podium. Opportunities for Public Comment are also provided under each Individual Action Item. 9. Consent Agenda: Consent Agenda Items or for items not on the Meeting Agenda. Motion to Approve the Following Consent Agenda Items: A. Resolution recognizing the importance of apprenticeships to our community and designating November 13-19, 2017 as National Apprenticeship Week in the City of McHenry; B. IDOT Resolution permitting municipal repair work in State Right -of -Ways for year 2017 and 2018; C. Award of proposal for Codification, Supplementation, and Online Hosting of the McHenry Municipal Code to Sterling Codifiers, Inc. for the base price of $14,800; Online Host Fee of $500, and Supplementation of $21/per page; D. Approval of a budget amendment in the amount of $22,545 in the Recreation Center Fund and the approval of a sole source purchase of fitness equipment from Direct Fitness Solutions in the amount of $22,545; E. Approval of an Intergovernmental Agreement with McHenry County for Phase I Engineering of a shared use path on Bull Valley Road and associated improvements; The City of McHenry is dedicated to providing its citizens, businesses, and visitors with the highest quality of programs and services in a customer -oriented, efficient, and fiscally responsible manner. Regular City Council Meeting Agenda November 6, 2017 Page Two F. Ratification of the Mayor's execution of a Property Access Agreement for the property located at the southeast corner of Curran Road and Route 120, identified by PINS 09-28- 400-010 and 09-28-300-011; G. Ratification of the Mayor's execution of a Property Access Agreement for the property located at the southwest corner of Home Avenue and Ramble Road, identified by PINS 09-27-404-005 and 09-27-404-006; H. Pay Application #20 to Williams Brothers Construction in the amount of $561,284.45 for Wastewater Treatment Plant Improvements; I. August 7, 2017 City Council meeting minutes; and J. Payment of Bills in the amount of $689,997.82. 10. Individual Action Item Agenda: A. Motion to approve a Resolution setting the Property Tax Levy request for 2017 (collected in 2018) at $4,618,786, and establish the date of December 4, 2017 to conduct a Public Hearing to consider approval of the Property Tax Levy. B. Motion to approve a Sign Variance at 2000 North Richmond Road for DYN McHenry Commons, LLC to allow a second shopping center entrance sign greater than 15' in height and a 3' height variance for a maximum sign height of 28'. C. Motion to approve an Ordinance Granting a Use Variance from Article IV. Residential Districts to allow a two-family dwelling at 3806 Waukegan Road. 11. Discussion Only Items: A. Gravel Pit Update — Presentation by LaFarge Aggregates followed by an outline of agreement review and renewal process. 12. Staff Reports. 13. Mayor and City Council Comments. 14. Adjourn. The complete City Council packet is available for review online via the City website at www.ci.mchenty.il.us. For further information, please contact the Office of the City Administrator at 815-363-2108. The proceedings of the City Council meeting are being video and audio -recorded and every attempt is made to ensure that they are posted on the City of McHenry, IL "YouTube" channel within twenty-four (24) hours of the meeting adjournment. NOTICE: In compliance with the Americans With Disabilities Act (ADA), this and all other City Council meetings are located in facilities that are physically accessible to those who have disabilities. If additional accommodations are needed, please call the Office of the City Administrator at 815-363-2108 at least 72 hours prior to any meeting so that accommodations can be made. Office of Finance & Accounting Carolyn Lynch, Director McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2100 Fax: (815) 363-2119 www.ci.mchenry.il.us PRESENTATION DATE: November 6, 2017 TO: Mayor and City Council FROM: Carolyn Lynch, Finance Director RE: FY16/17 Audit ATTACHMENTS: FY16/17 SAS Letter FY16/17 Audit Report Attached is the Annual Financial Report for the year ending April 30, 2017 that was completed by the firm of Eder, Casella, and Company during the week of September 25tt'. The draft document was reviewed and acknowledged by staff on October 3rd and the final complete draft of the document is attached. The audit document includes important information about the City's results for 2016/17 fiscal year and current financial condition. There are a few areas of the report that are important to highlight. First, the Combining Schedule of Revenues, Expenditures, and Changes in Fund Balance — General Fund on page 59-60 includes the year end results and the total fund balance for the General Fund. The total fund balance is $7,303,780, which reflects a transfer to the Capital Improvements Fund of $2,410,565 as excess Fund Balance per the Fund Balance and Reserve Policy. According to the policy, the General Fund unassigned balance should be approximately 120 days of the estimated operating expenditures. With this transfer, the Capital Improvements Fund Balance is $1,771,611. This balance is lower than expected due to the budget amendments completed for the dispatch center. Also, grant funds expected to cover the renovations have not been received as of this report date. The anticipated grant reimbursement amount of $975,110 will increase the Capital Improvements Fund Balance to a total of $2,746,721. Second, the Statement of Revenues, Expenses and Changes in Net Position —Proprietary Funds (pg. 19) show the annual operating income and expenses for the Water and Sewer Fund. The Water and Sewer Fund has an operating income of >645,616. Water/Sewer rates will still need to be annually reviewed and adjusted as operating revenues have increased due to debt service fees for the [EPA loan (as well as increases to water and sewer rates), but operating expenses related to this loan have not been paid yet. This highlights that there actually would be an operating loss once debt service expenses have been incurred for the sewer plant project. Finally, this year's report once again includes additional required information per GASB 68, Accounting and Financial Reporting for Pensions and GASB 71, Pension Transition for Contributions Made Subsequent to the Measurement Date (starts on page 49). A representative from Eder, Casella and Company is in attendance to present a summary of the audit, and answer any questions Council may have. 815.344.1300 mchenry e c &c o . 847.382.3366 Barrington 847.336.6455 gurnee www.edercasello.com October 3, 2017 To the Mayor and City Council Members City of McHenry, 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 City of McHenry, Illinois (City) for the year ended April 30, 2017. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and, if applicable, Government Auditing Standards and Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated June 26, 2017. Professional standards also require that we communicate to you the following information related to our audit. (D Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City of McHenry are described in Note 1 to the financial statements. During fiscal year 2017, the City implemented GASB Statement No. 72, Fair Value Measurement and GASB Statement No. 77, Tax Abatement Disclosures. The application of existing policies was not changed during fiscal year 2017. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable in relation to the financial statements taken as a whole. The most sensitive estimates affecting the financial statements were: - Management's estimate of depreciation expense is based on estimated useful lives of the capital assets held by the City. - Management's estimates regarding pension and OPEB liabilities were based on various actuarial assumptions regarding projected salaries, market trends, and expected mortality. - Management's estimates regarding allowances on receivables were based on historical collection rates. • The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. The attached adjustments, detected as a result of audit procedures, were corrected by management. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter, a copy of which is attached. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the Management's Discussion and Analysis and budgetary comparison information, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on supplemental information, listed in the table of contents of the audit report, which accompany the financial statements but are not RSI. With respect to the supplemental information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplemental information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. Restriction on Use This information is intended solely for the information and use of the City Council and management of the City of McHenry and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours, EDER, CASELLA & CO. Certified Public Accountants Client: City of McHenry Engagement: City of McHenry Period Ending: 413012017 Workpaper: General Fund AJEs Report Account Description Adjusting Journal Entries JE # 1 Reclass 1/3/17 AP packet posted to 1/3/16 in client system - fund balance X01-5230 Legal Service Q250 Fund Balance Total Adjusting Journal Entries JE # 2 Additional accounts payable PBC X33-5115 Contractual Services - PW BLDG 210 Accounts Payable Total Adjusting Journal Entries JE # 3 Record additional deferred revenue - PBC R3845 Rental/Lease Income R3881.23 Reimb- Comm Desk Salaries 253 Deferred Revenue Total Adjusting Journal Entries JE # 4 Adjust Due from Other Governments for actual April revenue received in June. Original accrual was done based on estimated April revenue. 118 Due from Other Gov't Units R3130 State Income Tax Total Adjusting Journal Entries JE # 5 To adjust for federal police safety grants receivable (Reimbursement of March program) 1201 Grants Receivable R3180.22 Grants Total Adjusting Journal Entries JE # 6 To reclass grant revenues related to the federally funded IDOI-State and Community Highway Safety grant that should have been recorded as a R3180.22 Grants Q250 Fund Balance Total Debit Credit 5,175.00 5,175.00 5,175.00 5,175.00 1,500.00 1,500.00 1,500.00 1,500.00 950.00 364, 074.93 365, 024.93 365,024.93 365,024.93 48, 884.92 48,884.92 48,884.92 48,884.92 1,223.25 1,223.25 1,223.25 1,223.25 13,798.16 13,798.16 13,798.16 13,798.16 Client: City of McHenry Engagement: City of McHenry Period Ending: 413012017 Workpaper: General Fund AJEs Report Account Description Adjusting Journal Entries JE # 7 Reclass buyout of Verizon lease to other income 253 Deferred Revenue R3845 Rental/Lease Income R3890 Miscellaneous Income Total Adjusting Journal Entries JE # 8 Transfer assigned fund balance for capital projects to capital improvements fund X00-9906 Capital Improvement Fund Transfer 100 Cash in Bank Total I have reviewed and agree with t adjustments above: &"/a� Client Signature Date Debit Credit 409,878.28 7,671.72 417,550.00 2,410,565.10 2,410,565.10 417, 550.00 417,550.00 2,410,565.10 2,410,565.10 7/12/2017 11:36 AM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012017 Trial Balance: 200 - Tourism Fund Workpaper: 200 - Tourism Fund AJE's Report Account Description W/P Ref Adjusting Journal Entries JE # 1 R01 Reclass sponsorship out of interfund transfer account Total 5110 Contractual Services 9901 Transfer General Fund I have reviewed and agree with the adjustment(s) above: Client Si nature 7 /O� Date " Debit 1,100.00 1,100.00 Credit 1,100.00 1,100.00 1 of 1 7/1212017 11:41 AM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012017 Trial Balance: 260 - Annexation Fund Workpaper: 260 - Annexation Fund AJE's Report Account Description Adjusting Journal Entries JE # 1 Correct 15/16 Permit Fees that were not disbursed - PBC 250 Fund Balance 236 Due to Schools 238 Due to Library 238-1 Due to Fire District Total Adjusting Journal Entries JE # 2 Correct 16117 Permit Fees that were not disbursed - PBC 3715 Annexation Income 6970 Distributions - Schools 6980 Distributions - Library 236 Due to Schools 238-1 Due to Fire District 3721 Operating Fees - District #15 3722 Operting Fees - District #156 3723 Operating Fees - Library 3724 Operating Fees - Fire Total I have revgwed and agree with the adjustment(s) above: Client Sign Date W/P Ref S07B S07B rinhit rrurl it 22,071.00 21,096.00 675.00 300.00 22,071.00 22,071.00 115,193.00 110,168.00 5,025.00 110,168.00 5,025.00 63,262.00 46,906.00 3,525.00 1,500.00 230,386.00 230,386.00 1 of 1 7/14/2017 2:27 PM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012017 Trial Balance: 270 - Motor Fuel Tax Fund Workpaper: 270 - Motor Fuel Tax Adjusting Journal Entries Report Account Description W/P Ref Debit Credit Adjusting Journal Entries JE # 1 Reclass check received in June posted to cash instead of Due from Other Govts 118 Due from Other Gov't Units 615.87 100 Cash in Bank 615.87 Total 615.87 615.87 Adjusting Journal Entries JE # 2 Adjust salt purchases to inventory due to significant balance at year end 1600 Inventory 136,299.00 6110 Materials And Supplies 136,299.00 Total 136,299.00 136,299.00 1 have reviewed and agree with theAJjustment(s) above: Client Date 1 of 1 7/12/2017 11:42 AM Client: City of McHenry - City of McHenry Engagement: City of McHenry Trial Balance: 280 - Developer Donations Fund Workpaper: 280 - Developer Donations Adjusting Journal Entries Report Account Description Adjusting Journal Entries JE # 1 Adjust accrual for AP for [DOT invoice received after client made accrual adjusment - per client XP8800 Park -Playground Improvements 210 Accounts Payable Total Adjusting Journal Entries JE # 2 Record additional deferred revenue per client Total P3845 Rental/Lease Income 2530 Deferred Revenue I have reviewed and agree with the adjustment(s) above: Client Signature Date d Debit Credit 33,685.07 33,685.07 33,685.07 33,685.07 2,400.00 2,400.00 2,400.00 2,400.00 1 of 1 7/12/2017 11:43 AM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012017 Trial Balance: 290 - TIF Fund Workpaper: 290 - TIF AJE's Report Account Description Adjusting Journal Entries JE # 1 Fund balance adjustment for grant receivable written off in prior year but ultimately received in FY17 3180 Grants 250 Fund Balance Total I have reviewed and agree with the adjustment(s) above: Clien Signature - -- AA -4 // Date Debit Credit 50, 000.00 50, 000.00 50,000.00 50,000.00 1 of 1 7/12/2017 11:43 AM Client: City of McHenry - City of McHenry Engagement: City of McHenry Trial Balance: 300 - Debt Service Fund Workpaper: 300 - Debt Service Fund Adjusting Journal Entries Report Account Description Debit Credit Adjusting Journal Entries JE # 1 Remove bond payment from accounts payable and prepaid expenses Total 210 Accounts Pavable 1290 Prepaid Expenses I have reviewed and agree with the adjustment(s) above: �� 4�� Client Signature 7/ 711-7 Date 31,078.75 31,078.75 31,078.75 31,078.75 1 of 1 Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012017 Trial Balance: 440 - Capita/ Improvements Fund Workpaper: 440 - Capital Improvements AJES Account Description W/P Ref Adjusting Journal Entries JE # 1 Transfer assigned fund balance for capital projects from general fund to capital improvements fund 100 Cash in Bank 3975 Transfer from General Fund Total n J 81►-J Date 8/28/2017 10:00 AM Debit Credit 2,410,565.10 2,410,565.10 2,410,565.10 2,410,565.10 1 of 1 Client: City of McHenry Engagement: City of McHenry Period Ending: 413012017 Workpaper: Utility Improvements Fund AJEs Account Description Debit Credit Adjusting Journal Entries JE # 1 G01I Remove old CIP that may never be completed per Carolyn - Water Plant #5 & Barreville Road Water Main 250 Net Assets 415,038.77 1750 Construction In Progress 415,038.77 Total 415,038.77 415,038.77 Adjusting Journal Entries JE # 2 G011 Reclass completed CIP to fixed assets 255 Equity Transfer 219,766,13 1750 Construction In Progress 219,766.13 Total 219,766.13 219,766.13 I have reviewed and agree with the adjustment(s) above: Client Signature Date 7/13/2017 8:08 AM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012017 Trial Balance: 510 - Water/Sewer Fund Workpaper: 510 - Water Sewer Adjusting Journal Entries Report Account Description W/P Ref Debit Credit Adjusting Journal Entries JE # 1 C07, L01 Reclass 2010C bond payment recorded in prepaid expenses and accounts payable at 4/30/17. 210.1 Accounts Payable 94,593.75 130 Prepaid Expenses 94,593.75 Total 94,593.75 94,593.75 Adjusting Journal Entries JE # 2 To Record HR Green services related to WWTP Construction Project from 4/17/17-4130/17. 1750 Construction In Progress 17,223.15 210 Accounts Payable 17,223.15 Total 17,223.15 17,223.15 Adjusting Journal Entries JE # 3 IMRF1a Adjust IMRF 225 IMRF Net Pension Liability 115,669.87 227 IMRF Deferred Outflows - Contributions after Measurement Date 2,931,87 226 IMRF Deferred Outflows -Actuarial Evaluation 71,549.49 240 IMRF Deferred Inflows of Resources 45,055.05 X31-4420 IMRF 526.50 X32-4420 IMRF 816.52 X35-4420 Employer Contribution - IMRF 654.18 Total 118,601.74 118,601.74 Adjusting Journal Entries JE # 4 L01 Record energy charges that should have been included in Accounts Payable X31-5510 Utilities 3,968.72 X31-5510 Utilities 12,588.40 X32-5510 Utilities 588.17 X32-5510 Utilities 37,656.38 210.1 Accounts Payable 54,801.67 Total 54,801.67 54,801.67 Adjusting Journal Entries JE # 5 S08 Reclass lease buyout to other income instead of deferred revenue and rental income 213 Deferred Revenue 130,881.93 213 Deferred Revenue 365,484.92 R31-3845 Rental Income 5,819.03 R31-3845 Rental Income 3,400.89 R31-3889 Miscellaneous Income 136,700.96 R31-3889 Miscellaneous Income 373,885.81 Total 510,586.77 510,586.77 Adjusting Journal Entries JE # 6 G011 Record CIP moved to fixed assets - Freund Lift Station and Cholrine Gate 1308 Systems & Equipment 219,766.13 255 Equity Transfer 219,766.13 Total 219,766.13 219,766.13 Adjusting Journal Entries JE # 7 G01A Adjust depreciation for CIP moved to fixed assets X32-9510 Depreciation Expense 3,767.42 1388 Accumulated Depreciation - Systems & Equipment 3,767.42 Total 3,767.42 3,767.42 1 of 2 7/13/2017 8:08 AM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012017 Trial Balance: 510 - Wafer/Sewer Fund Workpaper: 510 - Water Sewer Adjusting Journal Entries Report Account Description W/P Ref Debit Credit Adjusting Journal Entries JE # 8 Adust retainage payable for the IEPA grantlloan Total 1750 Construction In Progress 211 Retention Payable I have reviewed and agree with the adjustment s) above: Client Signature Date 915,539.81 915,539.81 915, 539.81 915, 539.81 2of2 7/12/2017 11:48 AM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012017 Trial Balance: 600 - Employee Insurance Fund Workpaper: 600 - Employee Insurance Fund AJE's Report Account Description Debit Credit Adjusting Journal Entries JE # 1 Record additional deferred revenue per client Total 3653 Cobra Pavment Reimbursement 213 Deferred Revenue I have reviewed and agree with the adjustment(s) above: Client Signat re / %3[1-7 Date 3,157.43 3,157.43 3,157.43 3,157.43 1 of 1 7/12/2017 11:49 AM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012017 Trial Balance: 610 - Risk Management Fund Workpaper: 610 - Risk Management Fund AJE's Report Account Description Debit Credit Adjusting Journal Entries JE # 1 FY16 accounts payable that did not get reversed on 5/1/16 per client Total 210 Accounts Payable 5960 Insurance Premiums-Misc I have reviewed and agree with the adjustment(s) above: Client Signature 7 / ?j !7 Date 100I11114I11 900.00 900.00 900.00 1 of 1 7/13/2017 8:08 AM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012017 Trial Balance: 620 - Information Technology Fund Workpaper: 620 - Information Technology Fund AJE Report Account Description WIP Ref Debit Credit Adjusting Journal Entries JE # 1 Adjust IMRF 230 IMRF Net Pension Liability 24,347.74 4420 IMRF Expense 2,251.59 231 IMRF Deferred Outflows - Actuarial Report 20,891.13 232 IMRF Deferred Outflows - Contributions made after Meaurement Date 2,178.36 240 IMRF Deferred Inflows of Resources 3,529.84 Total 26,599.33 26,599.33 1 have reviewed and agree with the adjustment(s) above: Client Signature Date 1 of 1 City of McHenry 333 S. Green Street McHenry, IL 60050 Eder, Casella & Co. 5400 West Elm Street Suite 203 McHenry, Illinois 60050 This representation letter is provided in connection with your audit of the financial statements of City of McHenry (City), which comprise the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information as of April 30, 2017, and the respective changes in financial position and, where applicable, cash flows for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors. We confirm, to the best of our knowledge and belief, the following representations made to you during your audit. Financial Statements 1. We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated June 26, 2017, including our responsibility for the preparation and fair presentation of the financial statements in accordance with U.S. GAAP and for preparation of the supplementary information in accordance with the applicable criteria. 2. The financial statements referred to above are fairly presented in conformity with U.S. GAAP and include all properly classified funds and other financial information of the primary government and all component units required by generally accepted accounting principles to be included in the financial reporting entity. 3. We acknowledge our responsibility 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. 4. We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud. 5. Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable. 6. Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have been appropriately accounted for and disclosed in accordance with U.S. GAAP. 7. Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the financial statements or in the Schedule of Findings and Questioned Costs. 8. We are in agreement with the adjusting journal entries you have proposed, if any, and they will be posted. 9. The effects of all known actual or possible litigation, claims, and assessments have been accounted for and disclosed in accordance with U.S. GAAP. 10. Guarantees, whether written or oral, under which the City is contingently liable, if any, have been properly recorded or disclosed. Information Provided 11. We have provided you with: a. Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, and other matters and all audit or relevant monitoring reports, if any, received from funding sources. b. Additional information that you have requested from us for the purpose of the audit. c. Unrestricted access to persons within the City from whom you determined it necessary to obtain audit evidence. d. Minutes of the meetings of the Board of Trustees or summaries of actions of recent meetings as listed below: 5/2/16 11 /21 /16 5/9/16 12/5/16 5/16/16 12/19/16 5/18/16 1 /3/17 5/23/16 1 /16117 6/6/16 1/23/17 6/20/16 2/6/17 6/22/16 2/20/17 7/5/16 3/6/17 7/18/16 4/3/17 8/1/16 4/17/17 8/15116 5/1/17 9/6/16 5/15/17 9/19/16 6/5/17 Agenda Only 10/3/16 6/19/17 Agenda Only 10/17/16 7/3/17 Agenda Only 11/7/16 7/17/17 Agenda Only 12. All material transactions have been recorded in the accounting records and are reflected in the financial statements and the Schedule of Expenditures of Federal Awards. 13. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. 14. We have no knowledge of any fraud or suspected fraud that affects the City and involves: a. Management, b. Employees who have significant roles in internal control, or c. Others where the fraud could have a material effect on the financial statements. 15. We have no knowledge of any allegations of fraud or suspected fraud affecting the City's financial statements communicated by employees, former employees, regulators, or others. 16. We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements. 17. We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements. 18. We have disclosed to you the identity of the City's related parties and all the related parry relationships and transactions of which we are aware. Government — specific 19. We understand that you prepared the trial balance for use during the audit and that your preparation of the trial balance was limited to formatting information into a working trial balance based on management's chart of accounts. 20. There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices. 21. We have taken timely and appropriate steps to remedy fraud, noncompliance with provisions of laws, regulations, contracts, and grant agreements, or abuse that you have reported to us. 22. We have a process to track the status of audit findings and recommendations. 23. We have identified to you any previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented. 24. We have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions, for the report. 25. The City has no plans or intentions that may materially affect the carrying value or classification of assets, liabilities, or equity. 26. We are responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits and debt contracts, and legal and contractual provisions for reporting specific activities in separate funds. 27. We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance. 28. We have identified and disclosed to you all instances, which have occurred or are likely to have occurred, of noncompliance with provisions of contracts and grant agreements that we believe have a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives. 29. We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of abuse that could be quantitatively or qualitatively material to the financial statements or other financial data significant to the audit objectives. 30. There are no violations or possible violations of budget ordinances, laws and regulations (including those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance. 31. As part of your audit, you prepared the financial statements, related notes, and Schedule of Expenditures of Federal Awards. We acknowledge our responsibility as it relates to those nonaudit services, including that we assume all management responsibilities; oversee the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. We have reviewed, approved, and accepted responsibility for those financial statements, related notes, and Schedule of Expenditures of Federal Awards. 32. The City has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral. 33. The City has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. 34. The financial statements include all component units as well as joint ventures with an equity interest, and properly disclose all other joint ventures and other related organizations. 35. The financial statements properly classify all funds and activities in accordance with GASB Statement No. 34. 36. All funds that meet the quantitative criteria in GASBS Nos. 34 and 37 for presentation as major are identified and presented as such and all other funds that are presented as major are particularly important to financial statement users. 37. Components of net position (net investment in capital assets; restricted; and unrestricted) and classifications of fund balance (nonspendable, restricted, committed, assigned, and unassigned) are properly classified and, if applicable, approved. 38. Investments, derivative instruments, and land and other real estate held by endowments are properly valued. 39. Provisions for uncollectible receivables have been properly identified and recorded. 40. Expenses have been appropriately classified in or allocated to functions and programs in the Statement of Activities, and allocations have been made on a reasonable basis. 41. Revenues are appropriately classified in the Statement of Activities within program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal. 42. Interfund, internal, and intra-entity activity and balances have been appropriately classified and reported. 43. Deposits and investment securities and derivative instruments are properly classified as to risk and are properly disclosed. 44. Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable, depreciated. 45. We are not aware of any current or anticipated losses in excess of our insurance coverage for which we would be financially liable. 46. The City meets the GASB-established requirements for accounting for eligible infrastructure assets using the modified approach. 47. We have appropriately disclosed the City's policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available and have determined that net position is properly recognized under the policy. 48. We are following our established accounting policy regarding which resources (that is, restricted, committed, assigned, or unassigned) are considered to be spent first for expenditures for which more than one resource classification is available. That policy determines the fund balance classifications for financial reporting purposes. 49. We acknowledge our responsibility for the Required Supplementary Information (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI. 50. With respect to the supplemental financial information we acknowledge our responsibility for presenting the supplemental financial information in accordance with accounting principles generally accepted in the United States of America, and we believe the supplemental financial information, including its form and content, is fairly presented in accordance with U.S. GAAP. The methods of measurement and presentation of the supplemental financial information have not changed from those used in the prior period, and we have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the supplemental information. 51. With respect to federal award programs: a. We are responsible for understanding and complying with, and have complied with, the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), including requirements relating to preparation of the Schedule of Expenditures of Federal Awards. b. We acknowledge our responsibility for presenting the Schedule of Expenditures of Federal Awards (SEFA) and related notes in accordance with the requirements of the Uniform Guidance, and we believe the SEFA, including its form and content, is fairly presented in accordance with the Uniform Guidance. The methods of measurement or presentation of the SEFA have not changed from those used in the prior period and we have disclosed to you any significant assumptions and interpretations underlying the measurement or presentation of the SEFA. c. If the SEFA is not presented with the audited financial statements, we will make the audited financial statements readily available to the intended users of the SEFA no later than the date we issue the SEFA and the auditor's report thereon. d. We have identified and disclosed to you all of our government programs and related activities subject to the Uniform Guidance compliance audit, and have included in the SEFA, expenditures made during the audit period for all awards provided by federal agencies in the form of federal awards, federal cost -reimbursement contracts, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other direct assistance. e. We are responsible for understanding and complying with, and have complied with, the requirements of federal statutes, regulations, and the terms and conditions of federal awards related to each of our federal programs and have identified and disclosed to you the requirements of federal statutes, regulations, and the terms and conditions of federal awards that are considered to have a direct and material effect on each major program. f. We are responsible for establishing and maintaining, and have established and maintained, effective internal control over compliance for federal programs that provides reasonable assurance that we are managing our federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a material effect on our federal programs. We believe the internal control system is adequate and is functioning as intended. g. We have made available to you all federal awards (including amendments, if any) and any other correspondence with federal agencies or pass -through entities relevant to federal programs and related activities. h. We have received no requests from a federal agency to audit one or more specific programs as a major program. i. We have complied with the direct and material compliance requirements (except for noncompliance disclosed to you), including when applicable, those set forth in the OMB Compliance Supplement, relating to federal awards and have identified and disclosed to you all amounts questioned and all known noncompliance with the direct and material compliance requirements of federal awards. j. We have disclosed any communications from federal awarding agencies and pass -through entities concerning possible noncompliance with the direct and material compliance requirements, including communications received from the end of the period covered by the compliance audit to the date of the auditor's report. k. We have disclosed to you the findings received and related corrective actions taken for previous audits, attestation engagements, and internal or external monitoring that directly relate to the objectives of the compliance audit, including findings received and corrective actions taken from the end of the period covered by the compliance audit to the date of the auditor's report. I. Amounts claimed or used for matching were determined in accordance with relevant guidelines in OMB's Uniform Guidance (2 CFR part 200, subpart E) and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, if applicable. m. We have disclosed to you our interpretation of compliance requirements that may have varying interpretations. n. We have made available to you all documentation related to compliance with the direct and material compliance requirements, including information related to federal program financial reports and claims for advances and reimbursements. o. We have disclosed to you the nature of any subsequent events that provide additional evidence about conditions that existed at the end of the reporting period affecting noncompliance during the reporting period. p. There are no such known instances of noncompliance with direct and material compliance requirements that occurred subsequent to the period covered by the auditor's report. q. No changes have been made in internal control over compliance or other factors that might significantly affect internal control, including any corrective action we have taken regarding significant deficiencies or material weaknesses in internal control over compliance, subsequent to the period covered by the auditor's report. r. Federal program financial reports and claims for advances and reimbursements are supported by the books and records from which the financial statements have been prepared. s. The copies of federal program financial reports provided you are true copies of the reports submitted, or electronically transmitted, to the respective federal agency or pass -through entity, as applicable. t. We have charged costs to federal awards in accordance with applicable cost principles. u. We are responsible for and have accurately prepared the summary schedule of prior audit findings to include all findings required to be included by the Uniform Guidance, and we have provided you with all information on the status of the follow-up on prior audit findings by federal awarding agencies and pass -through entities, including all management decisions. v. We are responsible for and have ensured the reporting package does not contain protected personally identifiable information. w. We are responsible for and have accurately prepared the auditee section of the Data Collection Form as required by the Uniform Guidance. x. We are responsible for taking corrective action on each audit finding of the compliance audit and have developed a corrective action plan that meets the requirements of the Uniform Guidance. 52. In regards to the preparation of the financial statements (including the SEFA and the IDOI report) services performed by you, we have: a. Assumed all management responsibilities. b. Designated an individual who has suitable skill, knowledge, or experience to oversee the services. c. Evaluated the adequacy and results of the services performed. d. Accepted responsibility for the results of the services. 53. We agree with the findings of specialists in evaluating the City's accrued pension and OPEB liabilities and have adequately considered the qualifications of the specialist in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialists. 54. We believe that the actuarial assumptions and methods used to measure pension and OPEB liabilities and costs for financial accounting purposes are appropriate in the circumstances. Signed: - / � �� 1111 4,71 10 Signed: Title: Grt,+�-I vi ? t(1i- 'Z Title: ►' 1 �A M C — -bi rer-1 or Date: to 1o3 11:7-- Date: I D 131 1-7 Water and Sewer Fund has an operating income of $645,616. Water/Sewer rates will still need to be annually reviewed and adjusted as operating revenues have increased due to debt service fees for the [EPA loan (as well as increases to water and sewer rates), but operating expenses related to this loan have not been paid yet. This highlights that there actually would be an operating loss once debt service expenses have been incurred forthe sewer plant project. Finally, this year's report once again includes additional required information per GASB 68, Accounting and Financial Reporting for Pensions and GASB 71, Pension Transition for Contributions Made Subsequent to the Measurement Date (starts on page 49). A representative from Eder, Casella and Company is in attendance to present a summary of the audit, and answer any questions Council may have. 815.344.1300 mchenry ec&co. 847.382.3366 Barrington 847.336.6455 gurnee www.edercasella.com CITY OF McHENRY, ILLINOIS ANNUAL FINANCIAL REPORT APRIL 30, 2017 CD Q CD i n 0 CITY OF McHENRY, ILLINOIS TABLE OF CONTENTS APRIL 30, 2017 PAGE INDEPENDENT AUDITOR'S REPORT 1 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTORL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 4 REQUIRED SUPPLEMENTARY INFORMATION Management's Discussion and Analysis BASIC FINANCIAL STATEMENTS Government -Wide Financial Statements Statement of Net Position Statement of Activities Fund Financial Statements Balance Sheet — Governmental Funds C^ 12 13 14 Reconciliation of the Balance Sheet to the Statement of Net Position 15 Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds 16 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 17 Statement of Net Position — Proprietary Funds Statement of Revenues, Expenses, and Changes in Net Position — Proprietary Funds 19 Statement of Cash Flows — Proprietary Funds 20 Statement of Fiduciary Net Position — Fiduciary Funds 21 Statement of Changes in Fiduciary Net Position — Fiduciary Funds 22 Notes to Financial Statements REQUIRED SUPPLEMENTARY INFORMATION 23 Illinois Municipal Retirement Fund — Schedule of Changes in the Employer's Net Pension Liability and Related Ratios 48 CITY OF McHENRY, ILLINOIS TABLE OF CONTENTS APRIL 30, 2017 PAGE REQUIRED SUPPLEMENTARY INFORMATION (Continued) Illinois Municipal Retirement Fund — Schedule of Employer Contribution 49 Police Pension Plan — Schedule of Changes in the Employer's Net Pension Liability and Related Ratios 50 Police Pension Plan — Schedule of Employer Contribution Retiree Insurance Plan — Schedule of Funding Progress 51 52 Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — General Fund 53 Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Capital Improvements Fund 55 Notes to Required Supplementary Information SUPPLEMENTAL FINANCIAL INFORMATION Combining Balance Sheet — General Fund 57 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances — General Fund 58 Combining Balance Sheet — Other Governmental Funds .E Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances — Other Governmental Funds 61 Combining Schedule of Net Position — Water and Sewer Funds 62 Combining Schedule of Revenues, Expenses, and Changes in Net Position — Water and Sewer Funds 63 Combining Schedule of Net Position — Internal Service Funds 64 Combining Schedule of Revenues, Expenses, and Changes in Net Position — Internal Service Funds 65 Combining Schedule of Net Position — Agency Funds .^ Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Special Revenue Fund — Tax Increment Financing Fund 67 Summary of State Grants Summary of Federal Grants 69 CITY OF McHENRY, ILLINOIS TABLE OF CONTENTS APRIL 30, 2017 PAGE ANNUAL FEDERAL FINANCIAL COMPLIANCE SECTION Independent Auditor's Report on Compliance for Each Major Program and on Internal Control over Compliance Required by the Uniform Guidance 70 Schedule of Expenditures of Federal Awards by Grant 72 Notes to the Schedule of Expenditures of Federal Awards 73 Schedule of Findings and Questioned Costs 74 Summary Schedule of Prior Audit Findings 75 Corrective Action Plan for Current Year Audit Findings 76 815.344.1300 mchenry ec&co. 847.382.3366 Barrington 847.336.6455 gurnee www.edercasella.com INDEPENDENT AUDITOR'S REPORT To the Mayor and City Council Members City of McHenry, Illinois Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of City of McHenry (D as of and for the year ended April 30, 2017, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements (D Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. • Page 1 Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of City of McHenry as of April 30, 2017, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Change in Accounting Principle As described in Note 21 to the financial statements, the City implemented GASB Statement No. 72, Fair Value Measurement and Application and GASB Statement No. 77, Tax Abatement Disclosures. Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, Schedules of Changes in the Employer's Net Pension Liability and Related Ratios, Schedules of Employer Contribution, Schedule of Funding Progress, and budgetary comparison information on pages 6 through 11 and 48 through 56 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The supplemental information as listed in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. The Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is also not a required part of the basic financial statements. The supplemental information and the Schedule of Expenditures of Federal Awards 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. Such 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 supplemental information and the Schedule of Expenditures of Federal Awards are fairly stated in all material respects in relation to the basic financial statements as a whole. Page 2 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 3, 2017 on our consideration of City of McHenry'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 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 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 City of McHenry's internal control over financial reporting and compliance. EDER, CASELLA & CO. Certified Public Accountants McHenry, Illinois October 3, 2017 Page 3 815.344.1300 mchenry ec&co. 847.382.3366 Barrington 847.336.6455 gurnee www.edercasella.com 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 To the Mayor and City Council Members City of McHenry, Illinois We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of Cityof McHenry Y as of and for the year ended April 30, 2017, and the related notes to the financial statements which collectively comprise City of October 3, 2017. Internal Control Over Financial Reporting In planning and performing our audit, we considered City of McHenry's internal control over financial reporting (internal control) to determine the 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 City of McHenry's internal control. Accordingly, we do not express an opinion on the effectiveness of City of McHenry's internal control. A deficiency in internal control exists when the design or operation of a control does not allow L I ) management or employees, in the normal course of performing their assigned functions, to VV prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance Other Matters and As part of obtaining reasonable assurance about whether City of McHenry's financial • statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which Page 4 could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. EDER, CASELLA & CO. Certified Public Accountants McHenry, Illinois October 3, 2017 Page 5 REQUIRED SUPPLEMENTARY INFORMATION CITY OF WHENRY, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS April 30, 2017 As management of City of McHenry (City), we offer readers of the City's statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended April 30, 2017. We encourage readers to consider the information presented here in conjunction with additional information found in the notes to the financial statements. FINANCIAL HIGHLIGHTS • The assets and deferred outflows of resources of the City exceed its liabilities and deferred inflows of resources at April 30, 2017 by $114,785,039 (total net position). • The City's total net position decreased by $1,270,291 from current year activities, which includes a net position adjustment of $(411,634). • At April 30, 2017, the City's governmental funds reported combined ending fund balances of $13,221,706, a decrease from current year activities of $2,704,088, which includes a fund balance adjustment of $41,727. • At April 30, 2017, the unassigned fund balance for the General Fund was $7,265,230, or 37 percent of total General Fund expenditures. • The City's total general long-term debt decreased by $4,139,246 primarily due to the scheduled payments on general obligation bonds. Long-term debt from business -type activities increased $18,753,032 due to additional draws on the IEPA Revolving Loan offset by scheduled payments. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements comprise three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. Both perspectives (government -wide and fund level financial statements) allow the user to address relevant questions, broaden a basis for comparison (year to year or government to government) and enhance the City's accountability. This report also contains other supplementary information in addition to the basic financial statements themselves. Government -wide Financial Statements. The government -wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private business. The Statement of Net Position presents information on all of the City's assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference amongst those being reported as net position. Increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating when comparing year to year results. The Statement of Activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of the government -wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business -type Page 6 activities). The governmental activities of the City include general office, public safety, public works, and parks and recreation. The business -type activities of the City include a water and sewer division. The government -wide financial statements can be found on pages 12 and 13 of this report. 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 City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government - wide financial statements, governmental fund financial statements focus on near -term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government'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 City's near -term financing decisions. Both the governmental fund Balance Sheet and the governmental fund Statement of Revenues, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains 12 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 Capital Improvements Fund, both of which are considered to be major funds. Data from the other ten governmental funds are combined into a single, aggregated presentation. The other ten funds include Pageant, Audit, Recreation Center, Capital Equipment, Debt Service, Motor Fuel Tax, Developer Donations, Tax Increment Financing, and two Special Service Areas. The basic governmental fund financial statements can be found on pages 14 through 17 of this report. Proprietary Funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The City uses an enterprise fund to account for the Water and Sewer Division. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds to account for its employee insurance, risk management, and information technology. Because these services predominately benefit governmental rather than business -type functions, they have been included within governmental activities in the government -wide financial statements. Proprietary funds provide the same type of information as the government -wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the water and sewer functions. Internal service funds are combined into a single, aggregate presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements on pages 64 and 65 of this report. The basic proprietary fund financial statements can be found on pages 18 through 20 of this report. Fiduciary Funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government -wide financial statements because the resources of those funds are not available to support the City's own programs. The accounting used for Page 7 fiduciary funds is much like that used for proprietary funds. The City's fiduciary funds include the Police Pension Trust Fund and three Agency Funds. The basic fiduciary fund financial statements can be found on pages 21 and 22 of this report. Notes to the Financial Statements. The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found on pages 23 through 47 of this report. Other Information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's appropriation to actual for the General Fund and Capital Improvements Fund. Required supplementary information can be found on pages 48 through 56 of this report. GOVERNMENT -WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $114,785,039 at April 30, 2017. By far, the largest portion of the City's net position, 110 percent, reflects its net investment in capital assets (e.g., land, construction in progress, buildings, and equipment); less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City's investment in 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. City of McHenry's Statement of Net Position Governmental Activities Business -Type Activities Total 4/30/2017 4/30/2016 4/30/2017 4/30/2016 4/30/2017 4/30/2016 Assets Current and Other Assets $ 22,814,981 $ 24,895,753 $ 6,617,840 $ 6,768,352 $ 29,432,821 $ 31,664,105 Capital Assets 91,882,025 91,070,570 72,262,917 51,268,425 164,144,942 142,338,995 Total Assets $ 114,697,006 $ 115,966,323 $ 78,880,757 $ 58,036,777 $ 193,577,763 $ 174,003,100 Deferred Outflows of Resources $ 5,018,088 $ 6,280,753 $ 377,159 $ 445,777 $ 5,395,247 $ 6,726,530 Liabilities Long -Term Liabilities Outstanding $ 37,405,294 $ 41,435,302 $ 29,864,059 $ 11,111,027 $ 67,269,353 $ 52,546,329 Other Liabilities 3,428,751 2,776,361 4,806,470 3,426,004 8,235,221 6,202,365 Total Liabilities $ 40,834,045 $ 44,211,663 $ 34,670,529 $ 14,537,031 $ 75,504,574 $ 58,748,694 Deferred Inflows of Resources $ 8,638,342 $ 5,925,606 $ 45,055 $ - $ 8,683,397 $ 5,925,606 Net Position Net Investment in Capital Assets $ 81,966,064 $ 79,774,373 $ 43,831,503 $ 41,708,776 $ 125,797,567 $ 121,483,149 Restricted 1,061,746 673,005 - - 1,061,746 673,005 Unrestricted (12,785,103) (8,337,571) 710,829 2,236,747 (12,074,274) (6,100,824) Total Net Position $ 70,242,707 $ 72,109,807 $ 44,542,332 $ 43,945,523 $ 114,785,039 $ 116,055,330 An additional portion of the City's net position, 1 percent, represents resources that are subject to external restrictions on how they may be used (e.g. Highways and Streets, Capital Projects, Debt Service). The remaining balance of unrestricted net position was a deficit in the current year of 12,074,274. Governmental Activities. Governmental activities decreased the City's net position by $1,870,505. Key differences from the prior year are as follows: Page 8 City of McHenry's Change in Net Position Governmental Activities Business -Type Activities Total FY 2017 FY 2016 FY 2017 FY 2016 FY 2017 FY 2016 Revenues Program Revenues Charges for Services $ 5,301,971 $ 3,704,511 $ 7,036,215 $ 5,809,007 $ 12,338,186 $ 9,513,518 Operating Grants and Contributions 158,633 138,095 - - 158,633 138,095 Capital Grants and Contributions 497,741 660,567 497,741 660,567 General Revenues Property Taxes 5,468,839 5,497,988 5,468,839 5,497,988 Sales Taxes 9,207,577 8,969,543 9,207,577 8,969,543 Other Taxes 3,703,619 3,918,801 - - 3,703,619 3,918,801 Other 86,744 52,726 79,877 71,650 166,621 124,376 Total Revenues $ 24,425,124 $ 22,942,231 $ 7,116,092 $ 5,880,657 $ 31,541,216 $ 28,822,888 Expenses General Office $ 3,633,276 $ 3,366,259 $ - $ - $ 3,633,276 $ 3,366,259 Public Safety 11,907,267 10,962,635 11,907,267 10,962,635 Public Works 7,817,731 6,606,549 7,817,731 6,606,549 Parks and Recreation 3,090,667 2,864,056 3,090,667 2,864,056 Interest and Fees 247,792 420,696 247,792 420,696 Depreciation 130,360 124,139 - - 130,360 124,139 Water - - 1,894,528 1,756,849 1,894,528 1,756,849 Sewer 3,638,720 3,458,814 3,638,720 3,458,814 Utility Work - - 989,500 989,312 989,500 989,312 Total Expenses $ 26,827,093 $ 24,344,334 $ 6,522,748 $ 6,204,975 $ 33,349,841 $ 30,549,309 Increase/(Decrease) in Net Position Before Transfers $ (2,401,969) $ (1,402,103) $ 593,344 $ (324,318) $ (1,808,625) $ (1,726,421) Transfers 92,083 99,019 (92,083) (99,019) Gain/(Loss) on Sale of Capital Assets 21,831 7,816 - 21,831 7,816 Lease Buyout Income 417,550 510,587 928,137 Increase/(Decrease) in Net Position $ (1,870,505) $ (1,295,268) $ 1,011,848 $ (423,337) $ (858,657) $ (1,718,605) Net Position - Beginning of Year 72,109,807 93,993,343 43,945,523 45,300,659 116,055,330 139,294,002 Net Position Adjustment (Note 9) 3,405 (20,588,268) (415,039) (931,799) (411,634) (21,520,067) Net Position - End of Year $ 70,242,707 $ 72,109,807 $ 44,542,332 $ 43,945,523 $ 114,785,039 $ 116,055,330 The most significant change in revenues in the current year was a general overall increase in the various charges for services accounts and one-time receipts from the buy-out of city leases. Business -Type Activities. Business -type activities increased the City's net position by $1,011,848. FINANCIAL ANALYSIS OF THE CITY'S FUNDS As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. Governmental Funds. The focus of the City's governmental funds is to provide information on near -term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of the City's net resources available for spending at the end of the fiscal year. At April 30, 2017, the City's governmental funds reported combined ending fund balances of $13,221,706, a decrease of $2,704,088 (which includes a fund balance adjustment of $41,727) in comparison with the prior year. Approximately 51 percent of this total amount constitutes unassigned fund balance, which is available for spending at the City's discretion. Of the remaining fund balance, 41 percent constitutes assigned fund balance, with the remainder of the fund balance restricted to indicate that it is not available for new spending because it has already been committed for specific restricted purposes or is nonspendable. Page 9 The General Fund is the chief operating fund of the City. At April 30, 2017, the fund balance of the General Fund was $8,599,302, of which $7,265,230 is unassigned. As a measure of the General Fund's liquidity, it may be useful to compare unassigned fund balance to total fund expenditures. Unassigned fund balance represents 37 percent of total General Fund expenditures. The General Fund's fund balance decreased by $2,791,520 during the year ended April 30, 2017. Other significant highlights in the governmental funds for the year ended April 30, 2017 are outlined below: Debt service expenses of $1,637,025 were paid to meet the debt service requirements of the City. Significant capital outlay expenses were incurred for the expansion and renovation of the police administration and dispatch center. Other governmental funds show a total decrease in fund balance of $192,587. The decrease was mainly due to a decrease in reimbursement revenue due to a significant amount of Riverwalk expenditures being reimbursed by an outside foundation for the McHenry Riverwalk in the prior fiscal year. The decrease in fund balance is offset by a $50,000 fund balance adjustment to recognize the receipt of a grant that was written off as uncollectible during the fiscal year ended April 30, 2016. Proprietary Funds. The City's proprietary funds provide the same type of information found in the government -wide financial statements, but in more detail. Fiduciary Funds (Police Pension and Agency Funds). At April 30, 2017, the Police Pension Fund's net position amounted to $22,775,166. Additions exceeded deductions during the year, resulting in an increase of $2,029,028 in net position. GENERAL FUND BUDGETARY HIGHLIGHTS The General Fund actual revenue exceeded budgeted revenue by $1,417,141. This difference was primarily due to more than expected revenues from reimbursements and state sales taxes. Budgeted expenditures exceeded actual expenditures by $140,396. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets. The City's investment in capital assets for its governmental and business -type activities as of April 30, 2017 amounts to $164,144,942 (net of accumulated depreciation). This investment includes land, land improvements, art and historical treasures, intangibles, construction in progress, buildings, vehicles, systems and equipment, and infrastructure. City of McHenry's Capital Assets (net of depreciation) Governmental Activities Business -Type Activities Total 4/30/2017 4/30/2016 4/30/2017 4/30/2016 4/30/2017 4/30/2016 Land $ 41,306,863 $ 41,306,863 $ 2,208,117 $ 2,208,117 $ 43,514,980 $ 43,514,980 Land Improvements 1,718,019 1,908,272 - - 1,718,019 1,908,272 Art and Historical Treasures 1,658,927 1,658,927 1,658,927 1,658,927 Intangibles 300,000 300,000 - - 300,000 300,000 Construction in Progress 6,863,207 5,210,007 29,696,060 8,291,550 36,559,267 13,501,557 Buildings 6,685,109 6,773,111 620,577 639,207 7,305,686 7,412,318 Vehicles 1,212,638 1,282,471 737,626 525,974 1,950,264 1,808,445 Systems and Equipment 2,040,925 1,058,638 39,000,537 39,603,577 41,041,462 40,662,215 Infrastructure 30,096,337 31,572,281 - - 30,096,337 31,572,281 Total $ 91,882,025 $ 91,070,570 $ 72,262,917 $ 51,268,425 $ 164,144,942 $ 142,338,995 Major capital asset events during the year ended April 30, 2017 included the following: Additions of $1,369,810 to Construction in Progress due to the Police Department/Administration Office project. Page 10 Additions of $18,998,309 to Construction in Progress of the business -type activities was from the continuation of the sewer consolidation project from the prior year. For further information, please see Note 4 on pages 30 and 31 of this report. Long -Term Debt. At April 30, 2017, the City had total bonded debt outstanding of $16,030,000, all of which is backed by the full faith and credit of the City. City of McHenry's Outstanding Debt Governmental Activities Business -Type Activities Total 4/30/2017 4/30/2016 4/30/2017 4/30/2016 4/30/2017 4/30/2016 General Obligation Bonds $ 9,845,000 $ 11,220,000 $ 6,185,000 $ 6,530,000 $ 16,030,000 $ 17,750,000 IEPA Revolving Loan Fund - - 22,257,610 3,044,274 22,257,610 3,044,274 Capital Leases - 667 - - - 667 Bond Premium 82,439 90,817 7,851 8,363 90,290 99,180 Bond Discount (11,478) (15,287) (19,047) (22,988) (30,525) (38,275) Total $ 9,915,961 $ 11,296,197 $ 28,431,414 $ 9,559,649 $ 38,347,375 $ 20,855,846 Additional information on the City's long-term debt can be found in Note 5 on pages 31 through 33 of this report. ECONOMIC FACTORS AND NEXT YEAR'S BUDGET AND RATES The City has a diversified economy with the manufacturing and health fields being its primary base. McHenry is among the State's fastest growing communities with the official population increasing from 16,177 in 1990 to 26,992 in 2010. In addition, the City experienced significant growth in the retail, office, and industrial space and a downtown revitalization plan has spurred residential and commercial development in the Downtown TIF District. The City's economic conditions are as follows: ■ The average unemployment rate for McHenry County in 2016 was 5.3 percent, which is unchanged from a year ago. This is lower than the State's average unemployment rate of 5.9 percent. ■ Inflation in the area compares to the national consumer price index. Similar to a nationwide trend, residential growth in the City has slowed dramatically in the last few years. The number of single family residential building permits issued by the City has decreased from 126 in 2007 to 8 in 2016. However, there have been some signs of improvement; for instance, the total value of all commercial and residential improvements and new permits increased from $15.2 million in 2012 to $36.7 million in 2016. Development and adoption of the 2017/18 budget was premised on providing core municipal services in an environment of revenues limited by a slowly recovering economy. Sales tax receipts and state shared revenue sources, primarily income tax receipts, are expected to increase slightly. Property tax revenues have been held flat or decreased since 2010 and EAV values have increased slightly causing the City's tax rate to decrease from $0.873499 in 2015 to $0.784639 in 2016. In April 2017, the City Council approved the proposed General Fund budget increasing the prior year's budget by $532,017. The City increased the annual police pension contribution in order to meet actuarial requirements and positions were added for additional dispatch seats for the upcoming expansion. Cost reduction measures necessary to adopt a balanced budget in the past years as well as rebounding state shared revenues has left the City in a better financial position. REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of the City's finances for all those with an interest in the City's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to: City of McHenry, 333 South Green St., McHenry, Illinois, 60050. Page 11 BASIC FINANCIAL STATEMENTS CITY OF MCHENRY, ILLINOIS GOVERNMENT -WIDE FINANCIAL STATEMENTS STATEMENT OF NET POSITION APRIL 30, 2017 ASSETS Cash and Cash Equivalents Deposit with Paying Agent Investments Prepaid Expenses Inventory Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed Accounts Receivable - Unbilled Property Taxes Accrued Interest Due from Other Governmental Units Due from Other Funds Grants Receivable Cable Franchise Fee Receivable Interest Rebate Receivable Capital Assets Land, Construction in Progress, and Other Non -Depreciable Assets Other Capital Assets, Net of Depreciation TOTAL ASSETS DEFERRED OUTFLOWS OF RESOURCES Unamortized Charge on Bond Refunding Pension Expense/Revenue - IMRF Pension Expense/Revenue - Police Pension TOTAL DEFERRED OUTFLOWS OF RESOURCES LIABILITIES Accounts Payable and Accrued Expenses Overdrafts Security Deposits Held Due to Other Governmental Units Due to Other Funds Unearned Revenue Accrued Interest Net OPEB Obligation Non -Current Liabilities Due Within One Year Due in More Than One Year TOTAL LIABILITIES Governmental Business -Type Activities Activities Total $ 11,883,895 $ 4,035,802 $ 15,919,697 562,118 - 562,118 763,880 1,241,444 2,005,324 279,560 27,798 307,358 136,299 - 136,299 390,925 142,230 533,155 120,287 1,041,604 1,161,891 5,385,943 - 5,385,943 2,113 2,946 5,059 3,108,768 - 3,108,768 - 102,898 102,898 54,371 - 54,371 117,057 - 117,057 9,765 23,118 32,883 50,128, 997 31,904,177 82, 033,174 41,753,028 40,358,740 82,111,768 $ 114,697,006 $ 78,880,757 $ 193,577,763 $ 7,327 $ - $ 7,327 1,215,135 377,159 1,592,294 3,795,626 3,795,626 $ 5,018,088 $ 377,159 $ 5,395,247 $ 1,450,299 $ 4,499,197 $ 5,949,496 994,239 - 994,239 - 3,000 3,000 260,870 - 260,870 102,898 - 102,898 530,642 216,675 747,317 89,803 87,598 177,401 195,950 - 195,950 1,424,872 346,571 1,771,443 35,784,472 29,517,488 65,301,960 $ 40,834,045 $ 34,670,529 $ 75,504,574 DEFERRED INFLOWS OF RESOURCES Unavailable Revenue - Property Taxes $ 5,385,943 $ $ 5,385,943 Unavailable Revenue - Grants 5,381 5,381 Unavailable Revenue - Rent 2,400 2,400 Pension Expense/Revenue - IMRF 145,159 45,055 190,214 Pension Expense/Revenue - Police Pension 3,099,459 - 3,099,459 TOTAL DEFERRED INFLOWS OF RESOURCES $ 8,638,342 $ 45,055 $ 8,683,397 NET POSITION Net Investment in Capital Assets $ 81,966,064 $ 43,831,503 $ 125,797,567 Restricted for: Highways and Streets 200,079 - 200,079 Capital Projects 861,651 861,651 Special Service Areas 16 - 16 Unrestricted/(Deficit) (12,785,103) 710,829 (12,074,274) TOTAL NET POSITION $ 70,242,707 $ 44,542,332 $ 114,785,039 The Notes to Financial Statements are an integral part of this statement. Page 12 CITY OF MCHENRY, ILLINOIS GOVERNMENT -WIDE FINANCIAL STATEMENTS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED APRIL 30, 2017 Net (Expense) Revenue and Program Revenues Changes in Net Position Operating Capital Charges for Grants and Grants and Governmental Business -Type Expenses Services Contributions Contributions Activities Activities Total Functions/Programs Governmental Activities General Office $ 3,633,276 $ 3,151,051 $ 146,083 $ $ (336,142) $ $ (336,142) Public Safety 11,907,267 1,180,074 - - (10,727,193) (10,727,193) Public Works 7,817,731 362,374 - 169,109 (7,286,248) (7,286,248) Parks and Recreation 3,090,667 608,472 12,550 328,632 (2,141,013) (2,141,013) Interest and Fees on Long -Term Debt 247,792 - - - (247,792) (247,792) Depreciation - Unallocated 130,360 - - - (130,360) (130,360) $ 26,827,093 $ 5,301,971 $ 158,633 $ 497,741 $ (20,868,748) $ $ (20,868,748) Business -Type Activities Water $ 1,894,528 $ 2,724,624 $ $ $ $ 830,096 $ 830,096 Sewer 3,638,720 4,310,779 672,059 672,059 Utility Work 989,500 812 (988,688) (988,688) $ 6,522,748 $ 7,036,215 $ - $ - $ $ 513,467 $ 513,467 Total Primary Government $ 33,349,841 $ 12,338,186 $ 158,633 $ 497,741 $ (20,868,748) $ 513,467 $ (20,355,281) General Revenues Taxes Property Tax, Levied for General Purposes $ 5,468,839 $ - $ 5,468,839 State Sales Tax 9,207,577 9,207,577 State Income Tax 2,544,967 2,544,967 State Motor Fuel Tax 716,473 716,473 Other Taxes 442,179 - 442,179 Unrestricted Investment Earnings 55,404 16,872 72,276 Gain/(Loss) on Sale of Capital Assets 21,831 - 21,831 Miscellaneous 31,340 63,005 94,345 Lease Buyout Income 417,550 510,587 928,137 Transfers 92,083 (92,083) - Total General Revenues and Transfers $ 18,998,243 $ 498,381 $ 19,496,624 Change in Net Position $ (1,870,505) $ 1,011,848 $ (858,657) Net Position - May 1, 2016 72,109,807 43,945,523 116,055,330 Net Position Adjustment (Note 9) 3,405 (415,039) (411,634) Net Position - April 30, 2017 $ 70,242,707 $ 44,542,332 $ 114,785,039 The Notes to Financial Statements are an integral part of this statement. Page 13 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS BALANCE SHEET GOVERNMENTAL FUNDS APRIL 30. 2017 Capital Other Total General Improvements Governmental Governmental Fund Fund Funds Funds ASSETS Cash and Cash Equivalents $ 6,361,857 $ 2,079,372 $ 2,519,712 $ 10,960,941 Deposit with Paying Agent - - 562,118 562,118 Investments 180,708 98,651 476,363 755,722 Prepaid Expenses 32,232 - - 32,232 Inventory - 136,299 136,299 Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed 384,768 3,000 387,768 Accounts Receivable - Unbilled 119,080 - 119,080 Property Taxes 4,962,173 - 423,770 5,385,943 Accrued Interest 500 272 1,318 2,090 Due from Other Governmental Units 3,049,670 - 59,098 3,108,768 Grants Receivable 1,223 9,569 43,579 54,371 Cable Franchise Fee Receivable 117,057 - 117,057 TOTAL ASSETS $ 15,209,268 $ 2,187,864 $ 4,225,257 $ 21,622,389 LIABILITIES Accounts Payable and Accrued Expenses $ 940,727 $ 416,253 $ 64,316 $ 1,421,296 Overdrafts - - 753,947 753,947 Due to Other Governmental Units 137,264 123,606 260,870 Due to Other Funds 102,898 - 102,898 Unearned Revenue 466,904 - 1,044 467,948 TOTAL LIABILITIES $ 1,647,793 $ 416,253 $ 942,913 $ 3,006,959 DEFERRED INFLOWS OF RESOURCES Unavailable Revenue - Property Taxes $ 4,962,173 $ - $ 423,770 $ 5,385,943 Unavailable Revenue - Grants - 5,381 5,381 Unavailable Revenue - Rent - 2,400 2,400 TOTAL DEFERRED INFLOWS OF RESOURCES $ 4,962,173 $ $ 431,551 $ 5,393,724 FUND BALANCES Nonspendable $ 32,232 $ $ - $ 32,232 Restricted for: Capital Projects - 861,651 861,651 Highways and Streets 200,079 200,079 Special Service Areas - 16 16 Assigned for: Alarm 389,081 - 389,081 Audit - 17,632 17,632 Tourism 405,044 - 405,044 Band 19,441 - 19,441 Highways and Streets - 928,535 928,535 Capital Projects 371,243 1,771,611 279,413 2,422,267 Capital Equipment - - 20,505 20,505 Revolving Loan 117,031 - 117,031 Debt Service - 346,975 346,975 Parks and Recreation 715,592 715,592 Special Service Areas - 15 15 Unassigned 7,265,230 - (519,620) 6,745,610 TOTAL FUND BALANCES $ 8,599,302 $ 1,771,611 $ 2,850,793 $ 13,221,706 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES $ 15,209,268 $ 2,187,864 $ 4,225,257 $ 21,622,389 The Notes to Financial Statements are an integral part of this statement. Page 14 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET POSITION APRIL 30, 2017 Total Fund Balances - Governmental Funds $ 13,221,706 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 funds. Capital Assets, net of accumulated depreciation 91,882,025 Deferred charges and credits for debt issue discounts or premiums and other debt issue costs are not financial resources and therefore are not reported in the funds. Bond Discounts, net of related amortization $ 11,478 Unamortized Charge on Bond Refunding 7,327 18,805 Some liabilities are not due and payable in the current period and therefore are not reported in the funds. Bonds and Notes Payable $ (9,845,000) Bond Premiums, net of related amortization (82,439) Accrued Interest on Long -Term Debt, net of receivable (80,038) Compensated Absences (511,537) OPEB Liability (195,950) Net Pension Liability - IMRF (4,312,686) Net Pension Liability - Police Pension (22,469,160) (37,496,810) Deferred pension costs in governmental activities are not financial resources and therefore are not reported in the funds. Pension Expense/Revenue - IMRF $ 1,069,976 Pension Expense/Revenue - Police Pension 696,167 1,766,143 Internal service funds are used by management to charge the cost of certain activities, such as insurance and information technology, to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the government -wide Statement of Net Position (net of amount allocated to business -type activities). Internal service fund balances not included in other reconciling items above: Current Assets $ 1,182,827 Current Liabilities (331,989) 850,838 Net Position of Governmental Activities $ 70,242,707 The Notes to Financial Statements are an integral part of this statement. Page 15 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTALFUNDS FOR THE YEAR ENDED APRIL 30, 2017 Capital Other Total General Improvements Governmental Governmental Fund Fund Funds Funds REVENUES Local Taxes Property Tax $ 5,103,443 $ $ 365,396 $ 5,468,839 Intergovernmental State Sales Tax 9,207,577 - 9,207,577 State Income Tax 2,544,967 2,544,967 State Replacement Tax 77,522 - 77,522 State Motor Fuel Tax - 716,473 716,473 State Pull Tab/Games Tax 1,852 - 1,852 Inter Track Wagering Tax 56,388 56,388 State Telecommunications Tax 143,912 143,912 State Grants 11,061 - 11,061 Federal Grants 20,294 78,378 59,376 158,048 Bond Interest Rebates - - 31,338 31,338 Other Local Sources Hotel/Motel Tax 162,505 - 162,505 Franchise Fees 351,301 351,301 Licenses and Permits 836,117 836,117 Fines and Forfeitures 679,545 - 679,545 Charges for Services 1,253,207 - 573,546 1,826,753 Interest 47,795 4,306 5,296 57,397 Miscellaneous Rent 23,060 - 54,730 77,790 Royalties 72,114 - 72,114 Donations 12,550 474,715 487,265 Annexation Fees 161,441 - 161,441 Reimbursements 1,262,526 1,000 1,263,526 Concessions - 547 547 Other Miscellaneous 30,277 - 2,560 32,837 $ 22,059,454 $ 82,684 $ 2,284,977 $ 24,427,115 EXPENDITURES Current General Office $ 3,562,797 $ - $ 84,294 $ 3,647,091 Public Safety 10,340,345 - 10,340,345 Public Works 3,476,037 23,010 3,499,047 Parks and Recreation 2,143,522 - 626,875 2,770,397 Capital Outlay 210,601 4,648,235 957,261 5,816,097 Debt Service Principal 667 - 1,375,000 1,375,667 Interest and Fees - - 262,025 262,025 $ 19,733,969 $ 4,648,235 $ 3,328,465 $ 27,710,669 EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 2,325,485 $ (4,565,551) $ (1,043,488) $ (3,283,554) OTHER FINANCING SOURCES/(USES) Transfers $ (5,554,388) $ 4,795,570 $ 850,901 $ 92,083 Lease Buyout Income 417,550 - - 417,550 Sale of City Property 28,106 - 28,106 $ (5,108,732) $ 4,795,570 $ 850,901 $ 537,739 NET CHANGE IN FUND BALANCES $ (2,783,247) $ 230,019 $ (192,587) $ (2,745,815) FUND BALANCES - MAY 1, 2016 11,390,822 1,541,592 2,993,380 15,925,794 FUND BALANCE ADJUSTMENT (Note 9) (8,273) - 50,000 41,727 FUND BALANCES -APRIL 30, 2017 $ 8,599,302 $ 1,771,611 $ 2,850,793 $ 13,221,706 The Notes to Financial Statements are an integral part of this statement. Page 16 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED APRIL 30, 2017 Net Change in Fund Balances - Total Governmental Funds Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlay exceeds depreciation expense in the current period. Depreciation Expense $ (2,828,928) Capital Outlays 3,439,882 In the Statement of Activities, only the gain or loss on the sale of capital assets is reported, whereas in the governmental funds, the proceeds from the sale increase financial resources. Thus, the change in net position differs from the change in fund balance by the undepreciated balance of the capital assets sold. Proceeds from Sale of Capital Assets $ (28,106) Gain/(Loss) on Sale of Capital Assets 21,831 Donated capital assets used in governmental activities are not current financial resources and therefore are not reported as revenue in the governmental funds. Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. Accrued Interest on Long -Term Debt $ 13,486 Accrued Interest Rebate (1,990) Bond Discount - Amortization (3,809) Bond Premium - Amortization 8,378 Charge on Bond Refunding - Amortization (3,823) Pension Expense (3,430,533) OPEB Expense (109,238) Compensated Absences (39,831) Employer Pension Contributions are expensed in the fund financial statements but are treated as a reduction in the Net Pension Liability on the government -wide financial statements. Repayment of long-term debt requires the use of current financial resources of governmental funds and is therefore shown as an expenditure in the Statement of Revenues, Expenditures, and Changes in Fund Balances, but the repayment reduces long-term liabilities in the Statement of Net Position and is therefore not reported in the Statement of Activities. Repayment of Long -Term Debt Internal service funds are used by management to charge the costs of certain activities, such as insurance and information technology, to individual funds. The net revenue of the internal service funds is reported with governmental activities in the government -wide Statement of Activities (net of amount allocated to business - type activities). Change in Net Position $ 86,336 Depreciation Expense (included in Change in Net Position above) 41,139 Change in Net Position of Governmental Activities $ (2,745,815) 610,954 (6,275) 167,164 (3,567,360) 2,167, 685 1,375,667 127,475 $ (1,870,505) The Notes to Financial Statements are an integral part of this statement. Page 17 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF NET POSITION PROPRIETARY FUNDS APRIL 30, 2017 Business Type Governmental Activities - Activities - Enterprise Fund Internal Water and Sewer Service Funds ASSETS Current Assets Cash and Cash Equivalents $ 4,035,802 $ 922,954 Investments 1,241,444 8,158 Prepaid Expenses 27,798 247,328 Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed 142,230 3,157 Accounts Receivable - Unbilled 1,041,604 1,207 Accrued Interest 2,946 23 Due from Other Funds 102,898 - Interest Rebate Receivable 23,118 - $ 6,617,840 $ 1,182,827 Non -Current Assets Capital Assets Land $ 2,208,117 $ - Buildings 2,736,098 - Systems and Equipment 65,963,438 453,644 Vehicles 1,635,605 - Construction in Progress 29,696,060 - Less: Accumulated Depreciation (29,976,401) (293,472) $ 72,262,917 $ 160,172 TOTAL ASSETS $ 78,880,757 $ 1,342,999 DEFERRED OUTFLOWS OF RESOURCES Pension Expense/Revenue - IMRF $ 377,159 $ 29,548 TOTAL DEFERRED OUTFLOWS OF RESOURCES $ 377,159 $ 29,548 LIABILITIES Current Liabilities Accounts Payable and Accrued Expenses $ 4,499,197 $ 29,003 Overdrafts - 240,292 Security Deposits Held 3,000 - Unearned Revenue 216,675 62,694 Accrued Interest 87,598 - Bonds Payable - Current 346,571 - $ 5,153,041 $ 331,989 Non -Current Liabilities Compensated Absences $ 65,600 $ 1,501 IMRF Net Pension Liability 1,367,045 150,669 IEPA Loan Payable 22,257,610 - Bonds Payable (Net of Current Portion Shown Above) 5,827,233 - $ 29,517,488 $ 152,170 TOTAL LIABILITIES $ 34,670,529 $ 484,159 DEFERRED INFLOWS OF RESOURCES Pension Expense/Revenue - IMRF $ 45,055 $ 3,530 TOTAL DEFERRED INFLOWS OF RESOURCES $ 45,055 $ 3,530 NET POSITION Net Investment in Capital Assets $ 43,831,503 $ 160,172 Unrestricted/(Deficit) 710,829 724,686 TOTAL NET POSITION $ 44,542,332 $ 884,858 The Notes to Financial Statements are an integral part of this statement. Page 18 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION PROPRIETARY FUNDS FOR THE YEAR ENDED APRIL 30, 2017 OPERATING REVENUES Charges for Services Customer Fees Capital Fees Debt Service Fees Penalties Water Meter Sales Other Internal Service Funds OPERATING EXPENSES Water Department Personnel Salaries Miscellaneous Personnel Expenses Other Operating Expenses Depreciation Sewer Department Personnel Salaries Miscellaneous Personnel Expenses Other Operating Expenses Depreciation Utility Work Department Personnel Salaries Miscellaneous Personnel Expenses Other Operating Expenses Internal Service Funds Personnel Salaries Miscellaneous Personnel Expenses Other Operating Expenses Depreciation OPERATING INCOME/(LOSS) NON -OPERATING REVENUE/(EXPENSE) Interest Income Rental Income Interest Rebate Income Interest and Fees Amortization Lease Buyout Income INCOME/(LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFERS (TO)/FROM OTHER FUNDS CHANGE IN NET POSITION NET POSITION - MAY 1, 2016 NET POSITION ADJUSTMENT (Note 9) NET POSITION - APRIL 30, 2017 Business Type Governmental Activities - Activities - Enterprise Fund Internal Water and Sewer Service Funds $ 5,173,839 387,203 1,427,293 137,510 27,000 15,519 $ 7,168,364 $ 423,553 197,635 772,317 501,023 611,419 292,983 1,540,750 1,193, 568 540,900 247,838 200,762 $ 6,522,748 $ 645,616 $ 16,872 111,568 63,005 (240,288) (3,429) 510,587 $ 458,315 $ 1,103,931 (92,083) $ 1,011,848 43,945,523 (415,039) $ 44,542,332 4,214,455 $ 4,214,455 122,953 3,082,377 882,098 41,139 $ 4,128,567 $ 85,888 $ 448 $ 448 $ 86,336 $ 86,336 798,522 $ 884,858 The Notes to Financial Statements are an integral part of this statement. Page 19 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED APRIL 30, 2017 Business Type Activities - Enterprise Fund Water and Sewer CASH FLOWS FROM OPERATING ACTIVITIES Receipts from Customers $ 6,956,748 Receipts from Employees for Services - Receipts from Other Funds for Services - Payments to Suppliers for Goods and Services (788,923) Payments to Employees for Services (1,576,253) Payments to Other Funds for Services (1,054,301) Internal Activity - Payments (to)/from Other Funds 16,551 Net Cash Provided/(Used) by Operating Activities $ 3,553,822 CASH FLOWS FROM NON -CAPITAL FINANCING ACTIVITIES Transfers (to)/from Other Funds $ (92,083) Net Cash Provided/(Used) by Non -Capital Financing Activities $ (92,083) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of Capital Assets $ (3,890,786) Interest Paid on Capital Debt, Net of Rebate (180,480) Principal Paid on Capital Debt (345,000) Other Receipts/(Payments) 111,568 Lease Buyout Income 510,587 Net Cash Provided/(Used) by Capital and Related Financing Activities $ (3,794,111) CASH FLOWS FROM INVESTING ACTIVITIES Interest on Cash and Cash Equivalents and Investments $ 12,192 Net Cash Provided/(Used) by Investing Activities $ 12,192 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS $ (320,180) CASH AND CASH EQUIVALENTS BALANCE - MAY 1, 2016 (INCLUDING RESTRICTED CASH AND OVERDRAFTS) 4,355,982 CASH AND CASH EQUIVALENTS BALANCE - APRIL 30, 2017 (INCLUDING RESTRICTED CASH AND OVERDRAFTS) $ 4,035,802 RECONCILIATION OF OPERATING INCOME/(LOSS) TO NET CASH PROVIDED/(USED) BY OPERATING ACTIVITIES Operating Income/(Loss) $ 645,616 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation Expense 1,694,591 Change in assets, liabilities and deferred amounts: Receivables, net (164,230) Prepaid Expenses (758) Accounts Payable and Other Payables 1,380,600 Unearned Revenue - Pension Liabilities (115,670) Deferred Pension Expenses/Revenues 113,673 Net Cash Provided/(Used) by Operating Activities $ 3,553,822 NONCASH CAPITAL FINANCING ACTIVITIES IEPA Loan Draws $ 19,213,336 No noncash capital financing activities in the current fiscal year Governmental Activities - Internal Service Funds 393,242 3,816,762 (3,930,124) (121,343) (27,794) $ 130,743 (77,932) $ (77,932) $ 424 $ 424 $ 53,235 629,427 $ 682,662 85,888 41,139 (1,179) (10,113) 16,028 (3,272) (24,348) 26,600 $ 130,743 The Notes to Financial Statements are an integral part of this statement. Page 20 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS APRIL 30, 2017 POLICE PENSION TRUSTFUND ASSETS Cash and Cash Equivalents $ 475,503 Investments 22,232,786 Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Accrued Interest 66,877 TOTAL ASSETS $ 22,775,166 LIABILITIES Accounts Payable $ - Due to Depositors - Due to McHenry Character Counts - TOTAL LIABILITIES $ - NET POSITION - RESTRICTED FOR PENSION BENEFITS $ 22,775,166 AGENCY FUNDS $ 19,247 500 $ 19,747 $ 645 16,170 2,932 $ 19,747 The Notes to Financial Statements are an integral part of this statement. Page 21 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUNDS FOR THE YEAR ENDED APRIL 30, 2017 POLICE PENSION TRUST FUND ADDITIONS Contributions Employer $ 1,521,914 Plan Members 270,716 Transfers from other Public Pension Funds 126,799 Total Contributions $ 1,919,429 Investment Income Interest and Dividends $ 809,529 Gain/(Loss) on Sale of Investments (42,906) Net Increase/(Decrease) in Fair Value of Investments 1,275,071 $ 2,041,694 Less: Investment Management Fees 20,823 Net Investment Income $ 2,020,871 TOTAL ADDITIONS $ 3,940,300 DEDUCTIONS Benefits $ 1,875,022 Refunds of Contributions 15,910 Administrative Expenses 20,340 TOTAL DEDUCTIONS $ 1,911,272 NET INCREASE/(DECREASE) $ 2,029,028 NET POSITION - RESTRICTED FOR PENSION BENEFITS - MAY 1, 2016 20,746,138 NET POSITION - RESTRICTED FOR PENSION BENEFITS - APRIL 30, 2017 $ 22,775,166 The Notes to Financial Statements are an integral part of this statement. Page 22 CITY OF McHENRY, ILLINOIS NOTES TO FINANCIAL STATEMENTS APRIL 30, 2017 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES City of McHenry, Illinois' (City) financial statements are prepared in accordance with generally accepted accounting principles (GAAP) as applied to local governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard -setting body for establishing governmental accounting and financial reporting principles. The most significant accounting policies used by the City are discussed below. A. Reporting Entity The accompanying financial statements comply with the provisions of GASB Statement No. 14, The Financial Reporting Entity, in that the financial statements include all organizations, activities, and functions that comprise the City. Component units are legally separate entities for which the City (the primary entity) is financially accountable. Financial accountability is defined as the ability to appoint a voting majority of the organization's governing body and either (1) the City's ability to impose its will over the organization or (2) the potential that the organization will provide a financial benefit to, or impose a financial burden on, the City. Using these criteria, the City has determined that the Police Pension Fund meets the above criteria. The Police Pension Fund is blended into the City's primary government financial statements as a fiduciary fund although it remains a separate legal entity. In addition, the City is not included as a component unit in any other governmental reporting entity as defined by GASB pronouncements. B. Basic Financial Statements — Government -Wide Statements The City's basic financial statements include both government -wide (reporting the City as a whole) and fund (reporting the City's major funds) financial statements. Both the government -wide and fund financial statements categorize primary activities as either governmental or business -type. The City's general office, public safety, public works, and parks and recreation services are classified as governmental activities. The City's water and sewer services are classified as business -type activities. In the government -wide Statement of Net Position, both the governmental and business -type activities columns (a) are presented on a consolidated basis by column, and (b) are reported on a full accrual, economic resource basis, which recognizes all long-term assets and receivables as well as long-term debt and obligations. The City's net position is reported in three parts — net investment in capital assets; restricted net position; and unrestricted net position. The City first utilizes restricted resources to finance qualifying activities. The government -wide Statement of Activities reports both the gross and net cost of each of the City's functions and business -type activities. The functions are also supported by general government revenues (property taxes, sales taxes, unrestricted investment earnings, etc.). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, operating and capital grants. Program revenues must be directly associated with the function (public safety, public works, parks and recreation, etc.) or a business -type activity. Program revenues include charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment. Program revenues also include grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Operating grants include operating -specific and discretionary (either operating or capital) grants while the capital grants column reflects capital -specific grants. The net costs (by function or business -type activity) are normally covered by general revenue (property taxes, sales taxes, unrestricted investment earnings, etc.). Page 23 NOTES TO FINANCIAL STATEMENTS (Continued) The City does not allocate indirect costs. This government -wide focus is more on the sustainability of the City as an entity and the change in the City's net position resulting from the current year's activities. C. Basic Financial Statements — Fund Financial Statements The financial transactions of the City are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self -balancing accounts that comprise its assets, liabilities, reserves, fund equity, revenues and expenditures/expenses. The various funds are reported by generic classification within the financial statements. The emphasis in fund financial statements is on the major funds in either the governmental or business - type activities categories. Nonmajor funds by category are summarized into a single column. GASB Statement No. 34 sets forth minimum criteria (percentage of the assets, liabilities, revenues or expenditures/expenses of either fund category or the governmental and enterprise combined) for the determination of major funds. The following fund types are used by the City: Governmental Funds The focus of the governmental funds' measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The City reports these governmental funds and fund types: General Fund — The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. The Annexation, Alarm Board, Band, Civil Defense, Revolving Loan, Tourism, and Employee Flex Funds are included in this fund. Special Revenue Funds — The Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. Debt Service Fund — The Debt Service Fund is used to account for the accumulation of funds for the periodic payment of principal, interest, and related fees on general long-term debt. Capital Projects Funds — The Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by business- type/proprietary funds). The activities reported in these funds are reported as governmental activities in the government -wide financial statements. 2. Proprietary Fund Types The focus of proprietary fund measurement is upon determination of operating income, changes in net position, financial position, and cash flows. The generally accepted accounting principles applicable are those similar to businesses in the private sector. The City reports the following proprietary fund types: Enterprise Funds — Enterprise Funds are required to be used to account for operations for which a fee is charged to external users for goods or services and the activity is financed with debt that is solely secured by a pledge of the net revenues. The activities reported in these funds are reported as business -type activities in the government -wide financial statements. Page 24 NOTES TO FINANCIAL STATEMENTS (Continued) Internal Service Funds — Internal Service Funds are used to account for the financing of goods or services provided by an activity to other departments or funds of the City on a cost -reimbursement basis. Because the principal users of the internal services are the City's governmental activities, the financial statement of the Internal Service Fund is consolidated into the governmental column when presented in the government -wide financial statements. 3. Fiduciary Fund Types Fiduciary Funds are used to report assets held in a trustee or agency capacity for others and therefore are not available to support City programs. The reporting focus is on net position and changes in net position and is reported using accounting principles similar to proprietary funds. The City's Fiduciary Funds are presented in the Fiduciary Fund financial statements by type (pension and agency). Since by definition these assets are being held for the benefit of a third party (pension participants, developers, etc.) and cannot be used to address activities or obligations of the City, these funds are not incorporated into the government -wide statements. D. Basis of Accounting Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in the accounts and reported in the financial statements. It relates to the timing of the measurements made regardless of the measurement focus applied. 1. Accrual Both governmental and business -type activities in the government -wide financial statements and the proprietary and fiduciary fund financial statements are presented on the accrual basis of accounting. Property tax revenues are recognized in the period for which levied. Other nonexchange revenues, including intergovernmental revenues and grants, are reported when all eligibility requirements are met. Fees and charges and other exchange revenues are recognized when earned and expenses are recognized when incurred. 2. Modified Accrual The governmental fund financial statements are presented on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual; i.e., both measurable and available. "Available" means collectible within the current period or within 60 days after year-end. Property tax revenues are recognized in the period for which levied provided they are also available. Intergovernmental revenues and grants are recognized when all eligibility requirements are met and the revenues are available. Expenditures are recognized when the related liability is incurred. Exceptions to this general rule include principal and interest on general obligation long-term debt and employee vacation and sick leave, which are recognized when due and payable. E. Cash and Cash Equivalents and Investments Separate bank accounts are not maintained for all of the City's funds. Instead, the funds maintain their uninvested cash balances in common checking accounts, with accounting records being maintained to show the portion of the common bank account balances attributable to each participating fund. Occasionally certain of the funds participating in the common bank accounts will incur overdrafts (deficits) in the accounts. Such overdrafts in effect constitute cash borrowed from other City funds and are, therefore, interfund loans that have not been authorized by City Board action. The following funds incurred deficit balances at April 30, 2017: Page 25 NOTES TO FINANCIAL STATEMENTS (Continued) Pageant Fund $ 1,811 Debt Service Fund 231,004 SSA#4 Lakewood Fund 367 SSA#6 Huntersville Fund 179,115 Tax Increment Financing Fund 338,695 $ 750,992 Cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with an original maturity of three months or less from the date of acquisition. Investments are stated at fair value. Fair value is determined by quoted market prices. Gains or losses on the sale of investments are recognized as they are incurred. F. Receivables Receivables are reported net of estimated uncollectible amounts. No property tax receivable allowance is recorded as the City receives approximately 100% of the amount levied. The allowance for water and sewer accounts receivable is $63,483 and all other allowances for other accounts receivable is $451,713. G. Prepaid Expenses Prepaid expenses are for payments made by the City in the current year for goods and services received in the subsequent fiscal year. H. Inventories Inventories consist of the cost of unused salt for the roads. The salt inventory as of April 30, 2017 is $136,299. I. Interfund Activity Interfund activity is reported either as loans, services provided, reimbursements or transfers. Loans are reported as interuund receivables and payables as appropriate and are subject to elimination upon consolidation. Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interuund transactions are treated as transfers. Transfers between governmental or between proprietary funds are netted as part of the reconciliation to the government -wide financial statements. J. Capital Assets Capital assets purchased or acquired with an original cost of $5,000 or more, and $10,000 or more for construction projects, are reported at historical cost or estimated historical cost. Contributed assets are reported at fair market value as of the date of donation. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. Depreciation on all assets is provided on the straight-line half - year basis over the following estimated useful lives: Vehicles 5-15 years Systems and Equipment 5-40 years Building and Improvements 5-62 years Infrastructure 10-40 years GASB Statement No. 34 required the City to report and depreciate new infrastructure assets effective as of May 1, 2003. Infrastructure assets include roads, bridges, underground pipe (other than related to utilities), traffic signals, etc. These infrastructure assets constitute the largest asset class of the City. Page 26 NOTES TO FINANCIAL STATEMENTS (Continued) K. Deferred Outflows and Inflows of Resources In addition to assets and liabilities, the Balance Sheets and Statements of Net Position will sometimes report separate sections for deferred outflows of resources and deferred inflows of resources. Deferred outflows of resources represent a consumption of net position that applies to a future period and so will not be recognized as an outflow of resource until then. Deferred inflows of resources represent an acquisition of net position that applies to a future period and so will not be recognized as an inflow of resource until that time. L. Compensated Absences The City accrues accumulated unpaid vacation and associated employee -related costs when earned (or estimated to be earned) by the employee. The noncurrent portion (the amount estimated to be used in subsequent fiscal years) for governmental funds is reported only as a general long-term debt obligation in the government -wide Statement of Net Position and represents a reconciling item between the fund and government -wide presentations. In accordance with the provisions of Statement of Financial Accounting Standards No. 43, "Accounting for Compensated Absences", no liability is recorded for nonvesting accumulating rights to receive sick pay benefits. M. Long -Term Obligations In the government -wide financial statements and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities or business -type activities and proprietary fund Statement of Net Position. Bond premiums and discounts are amortized over the life of the bonds on a straight-line basis, rather than expensed in the current year. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as debt service expenditures in the year they occur. 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 other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. N. Government -Wide and Proprietary Fund Net Position Government -wide and proprietary fund net position is divided into three components: 1. Net investment in capital assets — consists of the historical cost of capital assets less accumulated depreciation and less any debt that remains outstanding that was used to finance those assets. 2. Restricted net position — consists of net position that is restricted by the City's creditors (for example, through debt covenants), by the state enabling legislation (through restrictions on shared revenues), by grantors (both federal and state), and by other contributors. 3. Unrestricted — all other net position is reported in this category. O. Governmental Fund Balances Governmental fund balances are divided between nonspendable and spendable. Nonspendable fund balances are balances that cannot be spent because they are not expected to be converted to cash or they are legally or contractually required to remain intact. The spendable fund balances are arranged in a hierarchy based on spending constraints. Page 27 NOTES TO FINANCIAL STATEMENTS (Continued) 1. Restricted — Restricted fund balances are restricted when constraints are placed on the use by either (a) external creditors, grantors, contributors, or laws or regulations of other governments or (b) law through constitutional provisions or enabling legislation. 2. Committed — Committed fund balances are amounts that can only be used for specific purposes as a result of constraints of the City Council. Committed amounts cannot be used for any other purpose unless the City Council removes those constraints by taking the same type of action (e.g. legislation, resolution, ordinance). Committed fund balances differ from restricted balances because the constraints on their use do not come from outside parties, constitutional provisions, or enabling legislation. 3. Assigned — Assigned fund balances are amounts that are constrained by the City's intent to be used for specific purposes, but are neither restricted nor committed. Intent is expressed by an appointed body (e.g. a budget or finance committee) or official to which the Board of Trustees has delegated the authority to assign, modify or rescind amounts to be used for specific purposes. Pursuant to resolution #R-12-019 by the City Council, the Finance Director has been delegated this authority, with the advice and consent of the Finance and Personnel Committee. Assigned fund balances also include (a) all remaining amounts that are reported in governmental funds (other than the General Fund) that are not classified as nonspendable, restricted or committed, and (b) amounts in the General Fund that are intended to be used for a specific purpose. Specific amounts that are not restricted or committed in a special revenue fund are assigned for purposes in accordance with the nature of their fund type. Assignment within the General Fund conveys that the intended use of those amounts is for a specific purpose that is narrower than the general purpose of the City itself. All assigned fund balances are the residual amounts of the fund. 4. Unassigned — Unassigned fund balance is the residual classification for the General Fund. This classification represents the General Fund balance that has not been assigned to other funds, and that has not been restricted, committed, or assigned to specific purposes within the General Fund. This classification is also used to represent negative fund balances in other funds. The City permits funds to be expended in the following order: Restricted, Committed, Assigned and Unassigned. P. Minimum Fund Balance The City has adopted a formal minimum fund balance policy. For the General, Recreation Center, and Information Technology Funds fund balance will be maintained at 120 days of estimated operating expenditures. If the balance falls below this minimum a plan will be developed to return to the minimum balance within a reasonable period of time. Funds in excess of the minimum may be considered for the funding of one-time, nonrecurring expenditures, assigned for future capital activities or used for the funding of other long-term obligations. Q. Property Tax Calendar and Revenues The City's property tax is levied each calendar year on all taxable real property located in the City's district on or before the last Tuesday in December. The 2016 levy was passed by the Board on December 5, 2016. Property taxes attach as an enforceable lien on property as of January 1 of the calendar year they are for and are payable in two installments early in June and early in September of the following calendar year. The City receives significant distributions of tax receipts approximately one month after these dates. R. Defining Operating Revenues and Expenses The City's proprietary funds distinguish between operating and nonoperating revenues and expenses. Operating revenues and expenses of the City's Water and Sewer Fund consist of charges for services Page 28 NOTES TO FINANCIAL STATEMENTS (Continued) (including tap fees for the water function and systems development charges for the sewer function) and the costs of providing those services, including depreciation and excluding interest cost. All other revenue and expenses are reported as nonoperating. S. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from those estimates. NOTE 2 - DEPOSITS AND INVESTMENTS Deposits with financial institutions are fully insured or collateralized by securities held in the City's name. The City is allowed to invest in securities as authorized by the Illinois Compiled Statutes, Chapter 30, Act 235/Articles 2 and 6, and Chapter 40, Act 5/Article 3 — Pensions. Investments As of April 30, 2017, the City had the following investments and maturities: Investment Maturities (in Years) Investments Fair Value Less Than 1 1-5 5-10 More Than 10 External Investment Pools $ 8,697,576 $ 8,697,576 $ - $ - $ The fair value of investments in the External Investment Pools is the same as the value of pool shares. The External Investment Pools are not SEC -registered, but have regulatory oversight through the State of Illinois. Interest Rate Risk. The City will minimize the risk that the market value of securities in the portfolio will fall due to changes in general interest rates, by: Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity. Investing operating funds primarily in shorter -term securities, money market mutual funds, or similar investment pools. Credit Risk. The City minimizes credit risk, the risk of loss due to the failure of the security issuer or backer, by: Limiting investments to the safest type of securities. Pre -qualifying the financial institutions, brokers/dealers, intermediaries, and advisers with which the City will do business. Diversifying the investment portfolio so that potential losses on individual securities will be minimized. As of April 30, 2017, the City's investments were rated as follows: Investments Credit Rating Rating Source Illinois Funds Investment Pool AAAm Standard and Poor's Concentration of Credit Risk. The City places no specific limit on the amount the City may invest in any one issuer. There are currently no investments in any one organization that represent 5% or more of the City's total investments. Page 29 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 3 - FAIR VALUE MEASUREMENT The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City has the following recurring fair value measurements as of April 30, 2017: Investments by fair value level 4/30/2017 Debt Securities: U.S. Treasury securities $ 1,412,287 Corporate bonds 4,373,456 Government securities 1,514,827 Municipal Issues 1,168,422 Total Debt Securities $ 8,468,992 Equity Securities: Foreign Issues $ 150,083 Total Equity Securities $ 150,083 Mutual Funds $ 13,613,711 Total Investments by fair value level $ 22,232,786 Fair Value Measurements Using: Quoted Prices in Active Markets Significant Other for Identical Assets (Level 1) Observable Inputs (Level 2) $ 1,412,287 $ 1,412,287 $ 150,083 $ 150,083 $ 13,613,711 $ 15,176,081 4,373,456 1,514,827 1.1RS 472 N.�MW '.WAIM1 $ 7,056,705 Debt and equity securities classified in Level 1 of the fair value hierarchy are valued using prices quoted in active markets for those securities. NOTE 4 - CAPITAL ASSETS Capital asset activity for the year ended April 30, 2017 was as follows: Governmental Activities Capital Assets not being depreciated Land Art and Historical Treasures Intangibles Construction in Progress Total Capital Assets not being depreciated Other Capital Assets Land Improvements Buildings Vehicles Equipment Infrastructure Total Other Capital Assets at Historical Cost Less Accumulated Depreciation for: Land Improvements Buildings Vehicles Equipment Infrastructure Total Accumulated Depreciation Other Capital Assets, Net Governmental Activities Capital Assets, Net Balance Net Position Balance May 1, 2016 Adjustment Increases Decreases April 30, 2017 $ 41,306,863 $ $ $ $ 41,306,863 1,658,927 1,658,927 300,000 300,000 5,210,007 (38,322) 2,049,379 357,857 6,863,207 $ 48,475,797 $ (38,322) $ 2,049,379 $ 357,857 $ 50,128,997 $ 5,042,225 $ $ 64,135 $ $ 5,106,360 10,971,555 126,534 11,098,089 3,743,747 200,358 123,494 3,820,611 2,802,782 1,193,958 - 3,996,740 73,238,070 408,473 - 73,646,543 $ 95,798,379 $ $ 1,993,458 $ 123,494 $ 97,668,343 $ 3,133,953 $ $ 254,388 $ $ 3,388,341 4,198,444 214,536 4,412,980 2,461,276 263,916 117,219 2,607,973 1,744,144 211,671 - 1,955,815 41,665,789 1,884,417 43,550,206 $ 53,203,606 $ $ 2,828,928 $ 117,219 $ 55,915,315 $ 42,594,773 $ $ (835,470) $ 6,275 $ 41,753,028 $ 91,070,570 $ (38,322) $ 1,213,909 $ 364,132 $ 91,882,025 Page 30 NOTES TO FINANCIAL STATEMENTS (Continued) Business -Type Activities Capital Assets not being depreciated Land Construction in Progress Total Capital Assets not being depreciated Other Capital Assets Buildings Vehicles Systems and Equipment Total Other Capital Assets at Historical Cost Less Accumulated Depreciation for: Balance Net Position Balance May 1, 2016 Adjustment Increases Decreases April 30, 2017 $ 2,208,117 $ - $ - $ - $ 2,208,117 8,291,550 (415,039) 22,311,458 491,909 29,696,060 $ 10,499,667 $ (415,039) $ 22,311,458 $ 491,909 $ 31,904,177 $ 2,694,919 $ $ 41,179 $ $ 2,736,098 1,348,193 287,412 1,635,605 65,007,456 955,982 65,963,438 $ 69,050,568 $ $ 1,284,573 $ $ 70,335,141 Buildings $ 2,055,712 $ $ 59,809 $ $ 2,115,521 Vehicles 822,219 75,760 897,979 Systems and Equipment 25,403,879 1,559,022 26,962,901 Total Accumulated Depreciation $ 28,281,810 $ $ 1,694,591 $ $ 29,976,401 Other Capital Assets, Net $ 40,768,758 $ $ (410,018) $ $ 40,358,740 Business -Type Activities Capital Assets, Net $ 51,268,425 $ (415,039) $ 21,901,440 $ 491,909 $ 72,262,917 Depreciation expense was charged to functions as follows: Governmental Activities Public Safety $ 244,607 Public Works 2,142,684 Parks and Recreation 311,277 Unallocated 130,360 Total Governmental Activities Depreciation Expense $ 2,828,928 Business -Type Activities Water $ 501,023 Sewer 1,193, 568 Total Business -Type Activities Depreciation Expense $ 1,694,591 NOTE 5 - LONG-TERM LIABILITY ACTIVITY Long-term liability activity for the year ended April 30, 2017 was as follows: Governmental Activities Bonds and Notes Payable General Obligation Bonds Unamortized Bond Discount Unamortized Bond Premium Capital Leases Payable Total Bonds and Notes Payable Other Long -Term Liabilities Compensated Absences IMRF Net Pension Liability Police Pension Net Pension Liability Total Other Long -Term Liabilities Governmental Activities Long - Term Obligations Amounts Balance Balance Due Within May 1, 2016 Additions Retirements April 30, 2017 One Year $ 11,220,000 $ $ 1,375,000 $ 9,845,000 $ 1,420,000 (15,287) (3,809) (11,478) (3,506) 90,817 8,378 82,439 8,378 667 667 - - $ 11,296,197 $ $ 1,380,236 $ 9,915,961 $ 1,424,872 $ 472,349 $ 39,188 $ - $ 511,537 $ - 4,653,188 647,767 988,269 4,312,686 24,926,856 - 2,457,696 22,469,160 $ 30,052,393 $ 686,955 $ 3,445,965 $ 27,293,383 $ - $ 41,348,590 $ 686,955 $ 4,826,201 $ 37,209,344 $ 1,424,872 Page 31 NOTES TO FINANCIAL STATEMENTS (Continued) Business -Type Activities Bonds and Notes Payable General Obligation Bonds IEPA Revolving Loan Fund Unamortized Bond Discount Unamortized Bond Premium Total Bonds and Notes Payable Other Long -Term Liabilities Compensated Absences IMRF Net Pension Liability Total Other Long -Term Liabilities Business -Type Activities Balance May 1, 2016 Additions Amounts Balance Due Within Retirements April 30, 2017 One Year $ 6,530,000 $ - $ 345,000 $ 6,185,000 $ 350,000 3,044,274 19,213,336 - 22,257,610 - (22,988) - (3,941) (19,047) (3,941) 8,363 512 7,851 512 $ 9,559,649 $ 19,213,336 $ 341,571 $ 28,431,414 $ 346,571 $ 68,663 $ $ 3,063 $ 65,600 $ - 1,482,715 201,057 316,727 1,367,045 $ 1,551,378 $ 201,057 $ 319,790 $ 1,432,645 $ Long -Term Obligations $ 11,111,027 $ 19,414,393 $ 661,361 $ 29,864,059 $ 346,571 Bonds and notes payable consisted of the following at April 30, 2017: Maturity Interest Face Carrying Date Rate Amount Amount Governmental Activities General Obligation Bonds 2010B 12/15/2020 1.40% - 4.40% $ 3,510,000 $ 1,505,000 General Obligation Bonds 2012 12/15/2027 2.00% - 2.50% 850,000 655,000 General Obligation Refunding Bonds 2013 5/1/2019 0.40% - 1.30% 1,965,000 1,615,000 General Obligation Bonds 2013 5/1/2027 0.40% - 2.75% 415,000 340,000 General Obligation Bonds 2015 12/15/2035 2.00% - 3.25% 6,375,000 5,730,000 Total $ 13,115,000 $ 9,845,000 Business -Type Activities General Obligation Bonds 2010C 12/15/2029 1.00% - 5.25% $ 5,665,000 $ 4,295,000 General Obligation Bonds 2012 12/15/2032 2.00% - 2.80% 2,250,000 1,890,000 IEPA Revolving Loan Fund 12/30/2037 1.86% 22,257,610 22,257,610 Total $ 30,172,610 $ 28,442,610 At April 30, 2017 the annual debt service requirements to service all long-term debt attributable to governmental activities are: Year Ending April 30 Principal Interest Total Rebate 2018 $ 1,420,000 $ 229,059 $ 1,649,059 $ 27,006 2019 1,445,000 199,744 1,644,744 21,647 2020 1,485,000 167,964 1,652,964 14,904 2021 950,000 137,419 1,087,419 7,722 2022 570,000 109,029 679,029 2023-2027 2,615,000 367,691 2,982,691 - 2028- 2032 870,000 136,788 1,006,788 2033 - 2037 490,000 40,181 530,181 - $ 9,845,000 $ 1,387,875 $ 11,232,875 $ 71,279 At April 30, 2017 the annual debt service requirements to service all long-term debt attributable to business -type activities are: Page 32 NOTES TO FINANCIAL STATEMENTS (Continued) Year Ending April 30 Principal 2018 $ 350,000 2019 1,292,006 2020 1,320,484 2021 1,348,151 2022 1,386,149 2023 - 2027 7,452,709 2028 - 2032 7,580,866 2033 - 2037 6,392,823 2038 1,319,422 $ 28,442,610 Interest Total Rebate $ 233,595 635,279 606,321 577,165 546,765 2,215,187 1,205,073 450,660 18,435 $ 6,488,480 $ 583,595 1,927,285 1,926,805 1,925,316 1,932,914 9,667,896 8,785,939 6,843,483 1,337,857 $ 34,931,090 Industrial Development Revenue Bonds, Series 2016A and 2016B $ 66,216 63,672 58,420 57,383 53,743 197,553 45,386 $ 542,373 During the fiscal year 2017, the City issued Industrial Development Revenue Bonds on behalf of Fabrik Industries. The bonds are not obligations of the City; therefore, the City does not record the assets or liabilities resulting from the bonds issuance as its primary function is to arrange financing between Fabrik and the bond holders. All funds are controlled by the trustee of the bonds (American Community Bank & Trust). The original issues of the bonds aggregated to $7,500,000, and at April 30, 2017 the outstanding balance on the bonds was $3,674,026. NOTE 6 - RESTRICTED EQUITY The following amounts are restricted equity balances at April 30, 2017: Restricted for Governmental Activities/ Governmental Funds Highways and Streets $ Capital Projects Special Service Areas Restricted Restricted Net Position Fund Balance 200,079 $ 200,079 861,651 861,651 1R 1F, $ 1,061,746 $ 1,061,746 NOTE 7 - DESIGNATED NET POSITION City management has designated certain Water and Sewer Fund revenues to be used only for debt service. The amount designated at April 30, 2017 was $1,232,447. NOTE 8 - DEFICIT FUND BALANCE At April 30, 2017 a deficit fund balance existed in the following funds: Pageant Fund $ 1,811 Tax Increment Financing Fund 338,694 SSA#6 Huntersville Fund 179,115 $ 519,620 NOTE 9 - NET POSITION/FUND BALANCE ADJUSTMENT During the year, the City made the following net position/fund balance adjustments: Page 33 NOTES TO FINANCIAL STATEMENTS (Continued) Governmental Activities Adjustments to record permit fees and developer donations that are related to the prior year Adjustments to record IDOT project reimbursements/payables that are related to the prior year Adjustment to record Riverwalk Grant received through the State that was written off in the prior year Adjustment to remove Construction in Progress not expected to be completed Net Pnsitinn Governmental Funds - General Fund Adjustments to record permit fees and developer donations that are (22,071) related to the prior year Adjustments to record IDOT project reimbursements/payables that are 13,798 related to the prior year 50,000 (38,322) $ 3,405 Business -Type Activities - Water and Sewer Governmental Funds - Tax Increment Adjustments to remove Construction Financing Fund in Progress not expected to be Adjustment to record Riverwalk Grant completed $ (415,039) received through the State that was written off in the prior year NOTE 10 - PROPERTY TAXES Fund Balanre (22,071) 13,798 $ (8,273) $ 50,000 Property taxes receivable and unavailable revenue recorded in these financial statements, in the amount of $5,385,943, are from the 2016 tax levy. The unavailable revenue is 100% of the 2016 tax levy. These taxes are unavailable as none of the taxes are collected before the end of the fiscal year and the City does not consider the amounts to be available and does not budget for their use in fiscal year 2017. The City has determined that 100% of the amounts collected for the 2015 levy ($5,468,839) are allocable for use in fiscal year 2017 and, therefore, are recorded in these financial statements as property taxes revenue. A summary of the assessed valuation, rates, and extensions for the years 2016, 2015, and 2014 follows: Tax Year 2016 2015 2014 Assessed Valuation $588,650,542 $545,123,709 $544,308,141 Rates Extensions Rates Extensions Rates Extensions General 0.1201 $ 707,252 0.2201 $ 1,200,073 0.2456 $ 1,336,822 Police Protection 0.0931 547,963 0.1005 547,964 0.1007 548,118 Insurance 0.0849 500,000 0.0917 499,998 0.0919 500,219 Retirement 0.0678 399,199 0.0732 399,194 0.0733 398,978 Social Security 0.0958 563,751 0.1034 563,745 0.1036 563,903 Audit 0.0045 26,430 0.0048 26,428 0.0049 26,671 Police Pension 0.3184 1,874,222 0.2796 1,524,248 0.2549 1,387,441 Total Taxes Extended 0.7846 $ 4,618,817 0.8735 $ 4,761,650 0.8749 $ 4,762,153 Road and Bridge (from Townships) $ 369,787 $ 376,546 $ 409,659 Special Service Area #1A $ $ $ - Special Service Area #4A $ 16,847 $ 16,847 - $ 16,847 Tax Increment Financing $ 380,344 $ 322,158 $ 314,908 NOTE 11 - EXCESS OF EXPENDITURES OVER BUDGET For the year ended April 30, 2017, the following governmental funds had expenditures that exceeded the budget. Fund Audit Developer Donations Risk Management Excess of Actual Budget Actual Over Budget $ 37,104 $ 40,745 $ 3,641 226,740 283,307 56,567 652,636 697,810 45,174 Page 34 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 12 - ILLINOIS MUNICIPAL RETIREMENT FUND A. Plan Description The City's defined benefit pension plan for regular employees provides retirement and disability benefits, post -retirement increases, and death benefits to plan members and beneficiaries. The City's plan is managed by the Illinois Municipal Retirement Fund (IMRF), the administrator of a multi -employer public pension fund. A summary of IMRF's pension benefits is provided in the "Benefits Provided" section of this document. Details of all benefits are available from IMRF. Benefit provisions are established by statute and may only be changed by the General Assembly of the State of Illinois. IMRF issues a publicly available Comprehensive Annual Financial Report that includes financial statements, detailed information about the pension plan's fiduciary net position, and required supplementary information. The report is available for download at www.imrf.org. B. Benefits Provided IMRF has three benefit plans. The vast majority of IMRF members participate in the Regular Plan (RP). The Sheriff's Law Enforcement Personnel (SLEP) plan is for sheriffs, deputy sheriffs, and selected police chiefs. Counties could adopt the Elected County Official (ECO) plan for officials elected prior to August 8, 2011 (the ECO plan was closed to new participants after that date). All three IMRF benefit plans have two tiers. Employees hired before January 1, 2011 are eligible for Tier 1 benefits. Tier 1 employees are vested for pension benefits when they have at least eight years of qualifying service credit. Tier 1 employees who retire at age 55 (at reduced benefits) or after age 60 (at full benefits) with eight years of service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any consecutive 48 months within the last ten years of service, divided by 48. Under Tier 1, the pension is increased by 3% of the original amount on January 1 every year after retirement. 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 employees who retire at age 62 (at reduced benefits) or after age 67 (at full benefits) with ten years of service are entitled to an annual retirement benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of 75% of their final rate of earnings. Final rate of earnings is the highest total earnings during any 96 consecutive months within the last ten years of service, divided by 96. Under Tier 2, the pension is increased on January 1 every year after retirement, upon reaching age 67, by the lesser of: 3% of the original pension amount, or 1/2 of the increase in the Consumer Price Index of the original pension amount. C. Employees Covered by Benefit Terms All appointed employees of a participating employer who are employed in a position normally requiring 600 hours (1,000 hours for certain employees hired after 1981) or more of work in a year are required to participate. As of December 31, 2016, the following employees were covered by the benefit terms: Retirees and beneficiaries currently receiving benefits 72 Inactive plan members entitled to but not yet receiving benefits 37 Active plan members 100 Total 209 Page 35 NOTES TO FINANCIAL STATEMENTS (Continued) D. Contributions As set by statute, the City's Regular Plan Members are required to contribute 4.5% of their annual covered salary. The statute requires employers to contribute the amount necessary, in addition to member contributions, to finance the retirement coverage of its own employees. The City's annual contribution rate for calendar year 2016 was 13.28%. For the fiscal year ended April 30, 2017, the City contributed $862,324 to the plan. The City also contributes for disability benefits, death benefits, and supplemental retirement benefits, all of which are pooled at the IMRF level. Contribution rates for disability and death benefits are set by IMRF's Board of Trustees, while the supplemental retirement benefits rate is set by statute. E. Net Pension Liability The components of the net pension liability of the IMRF as of December 31, 2016, calculated in accordance with GASB Statement No. 68, were as follows: Total Pension Liability $ 34,237,677 IMRF Fiduciary Net Position 28,557,946 City's Net Pension Liability 5,679,731 IMRF Fiduciary Net Position as a Percentage of the Total Pension Liability 83.41 % See the Schedule of Changes in the Employer's Net Pension Liability and Related Ratios in the Required Supplementary Information following the notes to the financial statements for additional information related to the funded status of the Plan. F. Actuarial Assumptions The total pension liability above was determined by an actuarial valuation performed as of December 31, 2016 using the following actuarial methods and assumptions. Assumptions Price Inflation 2.75% Salary Increases 3.75% - 14.50% including inflation Interest Rate 7.50% Asset Valuation Method Market Value of Assets Experience -based Table of Rates, specific to the type of Projected Retirement Age eligibility condition, last updated for the 2014 valuation according to an experience study from years 2011 to 2013 The IMRF-specific rates for Mortality (for non -disabled retirees) were developed from the RP-2014 Blue Collar Health Annuitant Mortality Table with adjustments to match current IMRF experience. For Disabled Retirees, an IMRF-specific mortality table was used with fully generational projection scale MP-2014 (base year 2014). The IMRF-specific rates were developed from the RP-2014 Disabled Retirees Mortality Table, applying the same adjustments that were applied for non -disabled lives. For active members, an IMRF-specific mortality table was used with fully generational projection scale MP-2014 (base year 2014). The IMRF-specific rates were developed from the RP-2014 Employee Mortality Table with adjustments to match current IMRF experience. G. Long -Term Expected Rate of Return The long-term expected rate of return on pension plan investments was determined using a building- block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense, and inflation) are developed for each major asset class. These Page 36 NOTES TO FINANCIAL STATEMENTS (Continued) ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return to the target asset allocation percentage and adding expected inflation. The target allocation and best estimates of geometric real rates of return for each major asset class are summarized in the following table as of December 31, 2016: Target Projected Asset Class Allocation Return Equities 38.00% 6.85% International Equities 17.00% 6.75% Fixed Income 27.00% 3.00% Real Estate 8.00% 5.75% Alternatives 9.00% Private Equity 7.35% Hedge Funds 5.25% Commodities 2.65% Cash 1.00% 2.25% 100.00% H. Single Discount Rate The projection of cash flow used to determine this Single Discount Rate assumed that the plan members' contributions will be made at the current contribution rate, and that employer contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. The Single Discount Rate reflects: 1. The long-term expected rate of return on pension plan investments (during the period in which the fiduciary net position is projected to be sufficient to pay benefits), and 2. The tax-exempt municipal bond rate based on an index of 20-year general obligation bonds with an average AA credit rating (which is published by the Federal Reserve) as of the measurement date (to the extent that the contributions for use with the long-term expected rate of return are not met). For the purpose of this discount rate, the expected rate of return on pension plan investments is 7.50%; the municipal bond rate is 3.78%; and resulting single discount rate is 7.50%. Changes in Net Pension Liability Balances at December 31, 2015 Changes for the year: Service Cost Interest on the Total Pension Liability Changes of Benefit Terms Differences Between Expected and Actual Experience of the Total Pension Liability Changes of Assumptions Contributions - Employer Contributions - Employee Net Investment Income Benefit Payments, including Refunds of Employee Contributions Other (Net Transfer) Net Changes Balances at December 31, 2016 Total Pension Plan Fiduciary Net Pension Liability Net Position Liability (A) (B) (A)-(B) $ 32,732,795 $ 26,596,893 $ 6,135,902 $ 704,466 $ - $ 704,466 2,419,748 2,419,748 (98,080) (98,080) (136,959) - (136,959) 844,878 (844,878) 366,710 (366,710) 1,840,322 (1,840,322) (1,384,293) (1,384,293) - 293,436 (293,436) $ 1,504,882 $ 1,961,053 $ (456,171) $ 34,237,677 $ 28,557,946 $ 5,679,731 Page 37 NOTES TO FINANCIAL STATEMENTS (Continued) J. Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the plan's net pension liability, calculated using a Single Discount Rate of 7.50%, as well as what the plan's net pension liability would be if it were calculated using a single Discount Rate that is 1 % lower or 1 % higher: Current 1% Lower Discount Rate 1% Higher 6.50% 7.50% 8.50% Net Pension Liability/(Asset) $ 10,624,093 $ 5,679,731 $ 1,645,964 K. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended December 31, 2016 the City recognized pension expense of $848,824. At December 31, 2016, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Expense in Future Periods Differences between expected and actual experience Changes of assumptions Net difference between projected and actual earnings on pension plan investments Total deferred amounts to be recognized in pension expense in future periods Pension contributions made subsequent to the measurement date Total deferred amounts related to pensions Outflows of Inflows of Net Outflows Resources Resources of Resources $ 53,165 $ 79,375 $ (26,210) 27,413 110,839 (83,426) 1,243,161 - 1,243,161 $ 1,323,739 $ 190,214 $ 1,133,525 268,555 - 268,555 $ 1,592,294 $ 190,214 $ 1,402,080 Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Net Deferred Year Ending Outflows of December 31 Resources 2017 $ 384,050 2018 384,050 2019 384,048 2020 (7,709) 2012 (10,914) Thereafter 1, loo,ozo NOTE 13 - POLICE PENSION PLAN A. Plan Administration Full-time police sworn personnel of the City are covered by The Police Pension Fund of the City (Plan). Although this is a single -member pension plan, the defined benefits and employee and employer contribution levels are governed by Illinois Compiled Statues (40 IL CS 5/3-1) and may be amended only by the Illinois legislature. The City accounts for the Plan as a pension trust fund. The Pension Board administers the Plan and the Illinois Department of Insurance is the oversight agency. The Board consists of five elected or appointed members. Page 38 NOTES TO FINANCIAL STATEMENTS (Continued) B. Plan Membership Membership in the Plan consisted of the following at April 30, 2017 the date of the most recent actuarial evaluation: Retirees and beneficiaries receiving benefits 30 Terminated plan members entitled to but not yet receiving benefits 2 Active plan members 47 Total 79 C. Benefits Provided The Plan provides retirement, disability, and death benefits to Plan members and their beneficiaries. Chapter 40-Pensions-Act 5/Article 3 of the Illinois Compiled Statutes assigns the authority to establish and amend the benefit provisions of the Plan to the Illinois legislature. D. Contributions Employees are required by Illinois Compiled Statutes (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 City 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 City has until the year 2040 to fund 90% of the past service cost for the Plan. For the year ended April 30, 2017 the City's contribution was 37.28% of covered payroll. E. Investment Policy ILCS limit 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 the Plan 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 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, investment grade corporate bonds and 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, Illinois insurance company general and separate accounts, mutual funds and corporate equity securities. The Plan's investment policy in accordance with ILCS establishes the following target allocation across asset classes: Long -Term Expected Asset Class Target Real Rate of Return Fixed Income 33% 1.46% Domestic Equities 30% 7.17% International Equities 13% 0.21% Real Estate Equities 7% 7.78% Blended Equities 15% 6.96% Cash and Securities 2% 0.33% ILCS limits the Plan's investments in equities to 65% of total assets of the fund. Securities in any one company should not exceed 5% of the total fund. The blended asset class is comprised of all other asset classes to allow for rebalancing the portfolio. The Estimated Annual Inflation Rate (CPI) assumption used is 2.5%. Page 39 NOTES TO FINANCIAL STATEMENTS (Continued) The long-term expected rate of return on the Plan's investments was determined using an asset allocation study conducted by the Plan's investment management firm in December of 2014 in which best estimate ranges of expected future real rates of return (net of pension plan investment expense and inflation) were developed for each major asset class. These ranges were combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates or arithmetic real rates of return excluding inflation for each major asset class included in the Plan's target asset allocation as of December 31, 2014 are listed in the table above. F. Investment Valuations All Investments in the Plan are stated at fair value and are recorded as of the trade date. Fair value is based on quoted market prices at April 30, 2017 for debt securities, equity securities and mutual funds. G. Investment Concentrations There are no significant investments (other than U.S. Government guaranteed obligations) in any one organization that represent 5.0% or more of the Plan's investments. H. Investment Rate of Return For the year ended April 30, 2017, the annual money -weighted rate of return on pension plan investments, net of pension plan investment expense, was 5.6%. 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 a bank's failure, the Plan's deposits may not be returned to it. The Plan's investment policy requires all bank balances to be covered by federal depository insurance. J. Interest Rate Risk The following table presents the investments and maturities of the Plan's debt securities as of April 30, 2017: Investment Maturities (in Years) Investments Fair Value Less Than 1 1-5 5-10 More Than 10 External Investment Pools $ 351,236 $ 351,236 $ $ - $ - Federal Farm Credit Banks 482,734 299,838 - 182,896 Foreign Issues 150,083 150,083 - - Government National Mortgage Assn. 137,652 - - 137,652 US Treasury 1,412,287 - 707,669 704,618 Federal Home Loan Banks 894,441 599,916 294,525 - - Municipal Bonds 1,168,422 909,764 258,658 - - Corporate Bonds 4,373,457 3,289,201 551,203 290,419 242,634 Mutual Funds 13,613,711 13,613,711 - - - Total $ 22,584,023 $ 19,213,749 $ 1,104,386 $ 998,088 $ 1,267,800 In accordance with its investment policy, the Plan limits its exposure to interest rate risk by structuring the portfolio to provide liquidity for operating funds and maximizing yields for funds not needed for expected current cash flows. The investment policy does not limit the maximum maturity length of investments in the Plan. Page 40 NOTES TO FINANCIAL STATEMENTS (Continued) K. Credit Risk The Plan limits its exposure to credit risk, the risk that the issuer of a debt security will not pay its par value upon maturity, by primarily investing in obligations guaranteed by the United States Government, securities issued by agencies of the United States Government that are explicitly or implicitly guaranteed by the United States Government, and investment grade corporate bonds rated by at least one of the two largest rating services at the time of purchase. If subsequently downgraded below investment grade, the bonds must be liquidated by the manager from the portfolio within 90 days after being downgraded. However, certain fixed income securities are not rated. As of April 30, 2017, the Plan's investments were rated as follows: Investments Illinois Funds Investment Pool Government National Mortgage Association US Treasury IPS US Treasury Bond US Treasury Notes Chicago Municipal Bonds - IL Chicago Municipal Bonds - IL Brd of Ed Municipal Bonds - IL Municipal Bonds - Rosemont IL Federal Home Loan Banks Federal Farm Credit Banks Foreign Issues - Bank of Nova Scotia Corporate Bonds - American Express Credit Corporate Bonds - Apple Inc Corporate Bonds - Bear Stearns Co Corporate Bonds - Bunge Limited Finance Co Corporate Bonds - Catholic Health Initiatives Corporate Bonds - Diamond Offshore Corporate Bonds - Ford Motor Credit Corporate Bonds - Goldman Sachs Group Inc Corporate Bonds - GTE Corp Corporate Bonds - JP Morgan Chase Corporate Bonds - Macys Retail Corporate Bonds - Marathon Oil Corporate Bonds - Microsoft Corp L. Net Pension Liability Credit Rating Rating Source AAAm Standard and Poor's Aaa Moody's Aaa Standard and Poor's Aaa Standard and Poor's Aaa Standard and Poor's BBB+ Standard and Poor's B Standard and Poor's BBB Standard and Poor's AA Standard and Poor's AA+ Standard and Poor's AA+ Standard and Poor's A+ Standard and Poor's A- Standard and Poor's AA+ Standard and Poor's A- Standard and Poor's BBB Standard and Poor's BBB+ Standard and Poor's Bb- Standard and Poor's BBB Standard and Poor's BBB+ Standard and Poor's BBB+ Standard and Poor's A- Standard and Poor's BBB- Standard and Poor's BBB- Standard and Poor's AAA Standard and Poor's The components of the net pension liability of the Plan as of April 30, 2017, calculated in accordance with GASB Statement No. 68, were as follows: Total Pension Liability $ 45,244,326 Plan Fiduciary Net Position 22,775,166 City's Net Pension Liability 22,469,160 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 50.34% See the Schedule of Changes in the Employer's Net Pension Liability and Related Ratios in the Required Supplementary Information for additional information related to the funded status of the Plan. M. Actuarial Assumptions The total pension liability above was determined by an actuarial valuation performed as of April 30, 2017 using the following actuarial methods and assumptions: Page 41 NOTES TO FINANCIAL STATEMENTS (Continued) Actuarial Valuation Date April 30, 2017 Actuarial Cost Method Entry Age Normal (Level %) Assumptions Inflation 2.50% Salary Increases 4.00% - 10.27% Investment Rate of Return 7.00% Asset Valuation Method Market Value Mortality rates were based on the RP-2014 Mortality Table (BCHA) projected to 2017 using improvement scale MP-2016. The other non -economic actuarial assumptions used in the April 30, 2017 valuation were based on a review of assumptions in the L&A 2016 study for Illinois Police Officers. N. Discount Rate The discount rate used to measure the total pension liability was 7%. The discount rate used in the determination of the Total Pension Liability is based on a combination of the expected long-term rate of return on plan investments and the municipal bond rate. Cash flow projections were used to determine the extent which the plan's future net position will be able to cover future benefit payments. To the extent future benefit payments are covered by the plan's projected net position, the expected rate of return on plan investments is used to determine the portion of the net pension liability associated with those payments. To the extent future benefit payments are not covered by the plan's projected net position, the municipal bond rate is used to determine the portion of the net pension liability associated with those payments. O. Changes in the Net Pension Liability Balances at April 30, 2016 Changes for the year: Service Cost Interest on the Total Pension Liability Changes of Benefit Terms Differences Between Expected and Actual Experience of the Total Pension Liability Changes of Assumptions Contributions - Employer Contributions - Employee Net Investment Income Benefit Payments, including Refunds of Employee Contributions Administrative Expense Net Changes Balances at April 30, 2017 Total Pension Plan Fiduciary Net Pension Liability Net Position Liability (A) (B) (A)-(B) $ 45,672,994 $ 20,746,138 $ 24,926,856 $ 906,395 $ $ 906,395 3,130, 927 3,130, 927 (1,315,850) (1,315,850) (1,259,209) - (1,259,209) 1,521,914 (1,521,914) 397,515 (397,515) 2,041,694 (2,041,694) (1,890,931) (1,890,931) - (41,164) 41,164 $ (428,668) $ 2,029,028 $ (2,457,696) $ 45,244,326 $ 22,775,166 $ 22,469,160 P. Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the plan's net pension liability, calculated using a Single Discount Rate of 7.00%, as well as what the plan's net pension liability would be if it were calculated using a single Discount Rate that is 1 % lower or 1 % higher: Current 1% Decrease Discount Rate 1% Increase 6.00% 7.00% 8.00% Net Pension Liability $ 29,692,144 $ 22,469,160 $ 16,674,955 Page 42 NOTES TO FINANCIAL STATEMENTS (Continued) Q. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended April 30, 2017, the City recognized pension expense of $2,798,518. At April 30, 2017, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Expense in Future Periods Differences between expected and actual experience Assumption changes Net difference between projected and actual earnings on pension investments Total deferred amounts to be recognized in pension expense in future periods Outflows of Inflows of Net Outflows Resources Resources of Resources $ - $ 1,513,062 $ (1,513,062) 2,710,463 1,114,472 1,595,991 1,085,163 471,925 613,238 0. *1 7aF R9a q naa aFa aaa 1 a7 Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year Ending April 30 2018 2019 2020 2021 2022 Thereafter Net Deferred Outflows of Resources $ 569,334 569,334 569,331 83,302 (295,985) (799,149) $ 696,167 NOTE 14 - POST EMPLOYMENT BENEFIT COMMITMENTS A. Retiree Insurance Plan 1. Plan Overview The City provides post -employment benefits other than pensions ("OPEB") to employees who meet certain criteria. All employees who work for the City and receive a pension from the City through IMRF or a Police Pension may continue coverage into retirement if they pay the entire premium. Coverage may continue when Medicare eligibility is reached. Coverage for dependents can also continue upon death of the retiree given that contributions continue. Full-time sworn police employees that suffer a catastrophic injury or are killed in the line of duty receive free lifetime coverage for the employee, their spouse, and each dependent child under the Public Safety Employee Benefits Act. The Plan does not issue a stand-alone financial report. Membership in the Plan consisted of the following at April 30, 2017: Actives fully eligible to retire 14 Actives not yet fully eligible to retire 83 Retirees 15 Total 112 2. Funding Policy The required contribution is based on projected pay-as-you-go financing requirements. Page 43 NOTES TO FINANCIAL STATEMENTS (Continued) 3. Annual OPEB Cost and Net OPEB Obligation The City's annual OPEB cost (expense) is calculated based on annual required contributions (ARC) of the City, an amount determined on an actuarially determined basis in accordance with the parameters of GASB Statement No. 45. The ARC represents a level funding that, if paid on an ongoing basis, is projected to cover normal costs each year and amortize any unfunded actuarial liabilities over a period of 30 years. The following shows the components of the City's annual OPEB cost for the year, the amount actually contributed to the plan, and the changes in the City's net OPEB obligation to the plan: Annual required contribution $ 212,390 Interest on net OPEB obligation 3,469 ARC Adjustment (3,097) Annual OPEB cost (expense) $ 212,762 Estimated contributions made 103,524 Increase/(decrease) in net OPEB obligation $ 109,238 Net OPEB (asset)/obligation - beginning of year 86,712 Net OPEB (asset)/obligation - end of year $ 195,950 The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for the year are as follows: Percentage of Annual Fiscal Annual Employer OPEB Cost Net OPEB Year Ended OPEB Cost Contribution Contributed Obligation 4/30/2017 $ 212,762 $ 103,524 48.7% $ 195,950 4/30/2016 212,390 125,678 59.2% 86,712 4/30/2015 - 4. Funded Status and Funding Progress The Schedule of Funding Progress, presented as Required Supplementary Information following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. 5. Actuarial Assumptions and Methods Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events far into the future. Examples include assumptions about future employment, mortality and the healthcare cost trend. Actuarially determined amounts are subject to continual revision as results are compared to past expectations and new estimates are made about the future. The following includes actuarial assumptions and methods: Actuarial Cost Method Amortization Method Remaining Amortization Period Asset Valuation Method Discount Rate Projected Salary Increases Healthcare Inflation Rates BCBS HMO -Pre Medicare BCBS HMO -Medicare Eligible BCBS PPO-Pre Medicare PPO HRA-Pre Medicare Ultimate Health Care Cost Trend Rate Percentage of Active Employees Assumed to Elect Benefit Employer Provided Benefit Mortality Table Entry Age Normal Level Percentage of Projected Payroll 30 Years N/A 4% 3.5% 10% 11% 9% 11% 5% 10% Implicit: 20% of premium to age 65 12/31/14 IMRF Actuarial Valuation Report Page 44 NOTES TO FINANCIAL STATEMENTS (Continued) B. Social Security All employees are covered under Social Security. The City paid the total required contribution for the current fiscal year. NOTE 15 - INTERFUND BALANCES AND TRANSFERS Interfund balances at April 30, 2017 consisted of the following: Due From Due To Amount General Fund Water and Sewer Fund $ 102,898 The above interfund balances resulted from a time lag between the dates that (1) revenue was collected and remitted to the appropriate funds and (2) expenditures were incurred and reimbursed between funds. Interfund transfers for the year ended April 30, 2017 consisted of the following: Transfer From Transfer To Amount General Fund Nonmajor Governmental Funds $ 5,454,934 Nonmajor Governmental Funds General Fund 22,886 Water and Sewer Fund Nonmajor Governmental Funds 1,272,161 Nonmajor Governmental Funds Water and Sewer Fund 16,847 General Fund Capital Improvements Fund 4,795,570 Transfers are used to (1) move revenues from the fund that is required to collect them to the fund that is required to expend them, (2) move receipts restricted to debt service from the funds collecting the receipts to the Debt Service Fund as debt service payments become due and, (3) assign General Fund balance in excess of 120 days of receipts to the Capital Improvements Fund to be used for capital projects. NOTE 16 - RISK MANAGEMENT The City is exposed to various risks related to torts; theft of, damage to, and destruction of assets; errors and omissions; and injuries to employees. The City is a member of the McHenry County Municipal Risk Management Agency (MCMRMA), a public entity risk pool through which property, general liability, automobile liability, crime, excess property, excess liability, and boiler and machinery coverage is provided in excess of specified limits for the members, acting as a single insurable unit. The relationship between the City and MCMRMA is governed by a contract and by-laws that have been adopted by resolution of each unit's governing body. The City is contractually obligated to make all annual and supplementary contributions for MCMRMA, to report claims on a timely basis, cooperate with MCMRMA, its claims administrator and attorneys in claims investigation and settlement, and to follow risk management procedures as outlined by MCMRMA. Members have a contractual obligation to fund any deficit of MCMRMA attributable to a membership year during which they were a member. MCMRMA is responsible for administering the self-insurance program and purchasing excess insurance according to the direction of the Board of Directors. MCMRMA also provides its members with risk management services, including the defense of and settlement of claims, and establishes reasonable and necessary loss of reduction and prevention procedures to be followed by the members. During fiscal year 2017 there was no significant reduction in insurance coverage for any category. There have been no settlement amounts that have exceeded insurance coverage. The City is insured under a retrospectively -rated policy for workers' compensation coverage. Whereas, the initial premium may be adjusted based on actual experience. Adjustments in premiums are recorded when paid or received. During the year ended April 30, 2017, there were no significant adjustments in premiums based on actual experience. Page 45 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 17 - CONSTRUCTION COMMITMENTS At any point in time the City is involved in numerous construction contracts. For the governmental activities, there were contract commitments in place for various road projects totaling $1,135,800. For the Water and Sewer Fund there were outstanding costs for the waste water treatment plant consolidation totaling $8,109,280, and sanitary sewer rehabilitation projects for $270,000. NOTE 18 - CONTINGENCIES There is no outstanding litigation which may have a materially adverse effect on the City's financial position. NOTE 19 - LEGAL DEBT LIMITATION The Illinois Compiled Statutes limits the amount of indebtedness to 8.625% of the most recent available equalized assessed valuation (EAV) of the City. 2016 EAV $ 588,650,542 X 8.625% Debt Margin $ 50,771,109 Current Debt 9,845,000 Remaining Debt Margin $ 40,926,109 NOTE 20 - TAX ABATEMENT AGREEMENTS The City negotiates property and sales tax abatement agreements on an individual basis. The City has tax abatement agreements with six entities as of April 30, 2017 as follows: Name of Eligibility Criteria Amount of Taxes Abatement Type of Taxes and Mechanism Abated During Agreement Abated of Abatement the Fiscal Year First $450,000 in sales tax revenues generated within the Business District Property are retained by the City, 100% of the sales tax revenue generated within the Business Gary Lang District Property between $450,000 and $750,000 Business District annually shall be rebated to Gary Lang, 60 /o of sales tax Development Sales taxes revenue generated within the Business District Property $ 385,505 above $750,000 shall be rebated to Gary Lang. The total Agreement rebate for the year cannot exceed 55 /o of the total annual sales tax revenue generated with the Business District Property. The total rebate payments cannot exceed $8,441,377.04 or 20 years. 1110 N Green LLC TIF property Rebate 100% of the TIF Increment assessed up to 54,263 Redevelopment taxes $624,028. Agreement McHenry Commons Rebate 100% of base sales tax received by the State Shopping Center Sales taxes attributable to the gross sales generated at the Hobby 27,907 Economic Lobby Store. The total rebate payments cannot exceed Incentive $677,500 or 20 years. Agreement Page 46 NOTES TO FINANCIAL STATEMENTS (Continued) Name of Eligibility Criteria Amount of Taxes Abatement Type of Taxes and Mechanism Abated During Agreement Abated of Abatement the Fiscal Year CVS Pharmacy Rebate 50% of sales tax revenues generated by CVS Economic Pharmacy in calendar years 2016 through 2020 and 25 /o Sales taxes of sales tax revenues generated by CVS Pharmacy in $ 29,213 Incentive calendar years 2021 through 2025. The total rebate Agreement payments cannot exceed $175,000. Central Big R Rebate 100% of base sales tax received by the State Stores Inc. attributable to the gross sales generated at the Big R Economic Sales taxes Store. The total rebate payments cannot exceed 74,338 Incentive $400,000 and end December 31, 2020. Agreement 3017 Route 120 Rebate 50% of base sales tax in calendar years 2017 & Northwest through 2021 and 25% of base sales tax in calendar Suburban Auto Sales taxes years 2022 through 2026 received by the State 11,526 Group Economic attributable to the gross sales generated at Northwest Incentive Suburban Auto Group. The total rebate payments cannot Agreement exceed $150,000. All abatement agreements are entered into under the authority of the Mayor, City Clerk, and City Council. NOTE 21 - CHANGE IN ACCOUNTING PRINCIPLE Effective for the year ended April 30, 2017, the City has implemented GASB Statement No. 72, Fair Value Measurement and Application. This Statement further clarifies how the fair value is determined for assets and liabilities. The Statement also requires additional disclosures about the fair value measurement of the investments held by the City (see Note 3). Effective for the year ended April 30, 2017, the City has implemented GASB Statement No. 77, Tax Abatement Disclosures. This Statement establishes financial reporting standards for tax abatement agreements entered into by the City. The Statement also requires additional disclosures about the tax abatement agreements entered into by the City (see Note 20). Page 47 REQUIRED SUPPLEMENTARY INFORMATION CITY OF MCHENRY, ILLINOIS ILLINOIS MUNICIPAL RETIREMENT FUND SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS APRIL 30, 2017 TOTAL PENSION LIABILITY Service Cost Interest on Total Pension Liability Differences Between Expected and Actual Experience Changes of Assumptions Benefit Payments, Including Refunds of Member Contributions Net Change in Total Pension Liability Total Pension Liability - Beginning Total Pension Liability - Ending PLAN FIDUCIARY NET POSITION Contributions - Employer Contributions - Member Net Investment Income Benefit Payments, Including Refunds of Member Contributions Administrative Expenses Net Change in Plan Fiduciary Net Position Plan Net Position - Beginning Plan Net Position - Ending City's Net Pension Liability Plan Fiduciary Net Position as a Percentage of the Total Pension Liability Covered -Valuation Payroll Employer's Net Pension Liability as a Percentage of Covered -Valuation Payroll 4/30/2017* 4/30/2016* $ 704,466 2,419,748 (98,080) (136,959) (1,384,293) $ 1,504,882 $ 652,882 2,286,008 86,269 44,481 (1,144,016) $ 1,925,624 32,732,795 30,807,171 $ 34,237,677 $ 32,732,795 $ 844,878 366,710 1,840,322 (1,384,293) 293,436 $ 1,961,053 26,596,893 $ 28,557,946 $ 5,679,731 83.41 % $ 6,362,027 89.28% $ 801,851 277,350 133,288 (1,144,016) (161,598) $ (93,125) 26,690,018 $ 26,596,893 $ 6,135,902 81.25% $ 6,163,340 99.55% * This information presented is based on the actuarial valuation performed as of the December 31 year end prior to the fiscal year end listed above. This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten- year trend is compiled, information is presented for those years for which information is available. See Accompanying Independent Auditor's Report Page 48 CITY OF MCHENRY, ILLINOIS ILLINOIS MUNICIPAL RETIREMENT FUND SCHEDULE OF EMPLOYER CONTRIBUTION LAST TEN FISCAL YEARS 4/30/2017* 4/30/2016* Actuarially -Determined Contribution $ 844,877 $ 801,851 Contributions in Relation to Actuarially -Determined Contribution 844,878 801,851 Contribution Deficiency/(Excess) $ (1) $ - Covered -Valuation Payroll $ 6,362,027 $ 6,163,340 Contributions as a Percentage of Covered -Valuation Payroll 13.28% 13.01 % Notes to Schedule: Actuarial Method and Assumptions Used on the Calculation of the 2016 Contribution Rate Actuarially determined contribution rates are calculated as of December 31 each year, which are 12 months prior to the beginning of the fiscal year in which contributions are reported. Actuarial Cost Method: Aggregate entry age normal Amortization Method: Level percentage of payroll, closed Remaining Amortization Period: 27-year closed period Asset Valuation Method: 5-year smoothed market; 20% corridor Wage Growth: 3.5% Price Inflation: 2.75%, approximate; No explicit price inflation assumption is used in this valuation. Salary Increases: 3.75% to 14.5%, including inflation Investment Rate of Return: 7.50% Retirement Age: Experience -based table of rates that are specific to the type of eligibility condition; last updated for the 2014 valuation pursuant to an experience study of the period 2011-2013. Mortality: For non -disabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2014 (base year 2012). The IMRF specific rates were developed from the RP-2014 Blue Collar Health Annuitant Mortality Table with adjustments to match current IMRF experience. For disabled retirees, an IMRF specific mortality table was used with fully generational projection scale MP-2014 (base year 2012). The IMRF specific rates were developed from the RP-2014 Disabled Retirees Mortality Table applying the same adjustment that were applied for non - disabled lives. For active members, an IMRF specific mortality table was used with fully generational projection scale MP- 2014 (base year 2012). The IMRF specific rates were developed from the RP-2014 Employee Mortality Table with adjustments to match current IMRF experience. *Based on Valuation Assumptions used in the December 31, 2014 actuarial valuation; note two year lag between valuation and rate setting. This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten- year trend is compiled, information is presented for those years for which information is available. See Accompanying Independent Auditor's Report Page 49 CITY OF MCHENRY, ILLINOIS POLICE PENSION PLAN SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS APR IL 30, 2017 TOTAL PENSION LIABILITY Service Cost Interest Differences Between Expected and Actual Experience Changes in Assumptions Benefit Payments, Including Refunds of Member Contributions Net Change in Total Pension Liability Total Pension Liability - Beginning Total Pension Liability - Ending PLAN FIDUCIARY NET POSITION Contributions - Employer Contributions - Member Net Investment Income Benefit Payments, Including Refunds of Member Contributions Administrative Expenses Net Change in Plan Fiduciary Net Position Plan Net Position - Beginning Plan Net Position - Ending City's Net Pension Liability Plan Fiduciary Net Position as a Percentage of the Total Pension Liability Covered -Employee Payroll Employer's Net Pension Liability as a Percentage of Covered -Employee Payroll Annual Money -Weighted Rate of Return, Net of Investment Expenses $ 906,395 $ 948,282 $ 876,654 3,130,927 2,940,204 2,804,198 (1,315,850) (531,862) (300,710) (1,259,209) 4,137,023 391,028 (1,890,931) (2,046,745) (1,868,756) $ (428,668) $ 5,446,902 $ 1,902,414 45,672,994 40,226,092 38,323,678 $ 45,244,326 $ 45,672,994 $ 40,226,092 $ 1,521,914 $ 1,386,205 $ 1,295,101 397,515 513,111 381,363 2,041,694 (228,847) 1,101,915 (1,890,931) (2,046,745) (1,868,756) (41,164) (29,539) (36,845) $ 2,029,028 $ (405,815) $ 872,778 20,746,138 21,151,953 20,279,175 $ 22,775,166 $ 20,746,138 $ 21,151,953 $ 22,469,160 $ 24,926,856 $ 19,074,139 50.34% 45.42% 52.58% $ 4,082,315 $ 3,880,748 $ 3,791,467 550.40% 642.32% 503.08% 5.60% -1.53% 5.41 % This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten-year trend is compiled, information is presented for those years for which information is available. See Accompanying Independent Auditor's Report Page 50 CITY OF MCHENRY, ILLINOIS POLICE PENSION PLAN SCHEDULE OF EMPLOYER CONTRIBUTION LAST TEN FISCAL YEARS Actuarially -Determined Contribution Contributions in Relation to Actuarially -Determined Contribution 4/30/2017 $ 1,524,244 1,521,914 4/30/2016 $ 1,387,374 1,386,205 4/30/2015 $ 1,295,577 1,295,101 Contribution Deficiency/(Excess) $ 2,330 $ 1,169 $ 476 Covered -Employee Payroll $ 4,082,315 $ 3,880,748 $ 3,791,467 Contributions as a Percentage of Covered -Employee Payroll 37.28% 35.72% 34.16% This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten-year trend is compiled, information is presented for those years for which information is available. See Accompanying Independent Auditor's Report Page 51 CITY OF McHENRY, ILLINOIS RETIREE INSURANCE PLAN SCHEDULE OF FUNDING PROGRESS APRIL 30, 2017 Actuarial UAAL as a Actuarial Accrued Unfunded Percentage Actuarial Value of Liability (AAL) AAL Funded Covered of Covered Valuation Assets -Entry Age (UAAL) Ratio Payroll Payroll Date (a) (b) (b-a) (a/b) (c) ((b-a)/c) 4/30/2017 $ $ - $ - - $ - - 4/30/2016 5,023,256 5,023,256 0.00% 7,322,297 69% 4/30/2015 - - - - - See Accompanying Independent Auditor's Report Page 52 CITY OF MCHENRY, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERALFUND FOR THE YEAR ENDED APRIL 30, 2017 REVENUES Local Taxes Property Tax Intergovernmental State Sales Tax State Income Tax State Replacement Tax State Pull Tab/Games Tax Inter Track Wagering Tax State Telecommunications Tax State Grants Federal Grants Other Local Sources Hotel/Motel Tax Franchise Fees Licenses and Permits Fines and Forfeitures Charges for Services Interest Miscellaneous Rent Royalties Donations Annexation Fees Reimbursements Other Miscellaneous Total Revenues EXPENDITURES Current General Office Administration Elected Officials Community Development Finance Department Public Safety Police Commission Police Department Dispatch Center Public Works Administration Street Department Parks and Recreation Parks and Recreation Budgeted Amounts Original Final Actual Amounts $ 5,135,208 $ 5,135,208 $ 5,103,443 8,666,156 8,666,156 9,207,577 2,753,184 2,753,184 2,544,967 65,000 65,000 77,522 1,000 1,000 1,852 62,000 62,000 56,388 135,000 135,000 143,912 - - 11,061 - - 20,294 140,000 140,000 162,505 303,000 303,000 351,301 560,163 560,163 836,117 638,500 638,500 679,545 1,216,990 1,216,990 1,253,207 3,800 3,800 47,795 15,596 15,596 23,060 40,000 40,000 72,114 14,853 14,853 12,550 18,000 18,000 161,441 810,863 810,863 1,262,526 63,000 63,000 30,277 $ 20,642,313 $ 20,642,313 $ 22,059,454 $ 1,465,293 100,516 856,670 976,725 $ 3,399,204 $ 6,953 8,597,416 1,737,067 $ 10,341,436 $ 837,688 2,844,009 $ 3,681,697 $ 2,227,116 $ 2,227,116 $ 1,465,293 100,866 856,670 1,086,725 $ 3,509,554 $ 6,953 8,597,416 1,737,067 $ 10,341,436 $ 837,688 2,844,009 $ 3,681,697 $ 2,227,116 $ 2,227,116 $ 1,559,426 99,381 811,567 1,092,423 $ 3,562,797 $ 6,787 8,825,719 1,507,839 $ 10,340,345 $ 765,702 2,710,335 $ 3,476,037 $ 2,143,522 $ 2,143,522 See Accompanying Independent Auditor's Report Page 53 CITY OF MCHENRY, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERALFUND FOR THE YEAR ENDED APRIL 30, 2017 EXPENDITURES (Continued) Capital Outlay General Office Administration Public Safety Police Department Public Works Street Department Parks and Recreation Parks and Recreation Debt Service Principal Total Expenditures EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES OTHER FINANCING SOURCES/(USES) Transfers Lease Buyout Income Sale of City Property NET CHANGE IN FUND BALANCE FUND BALANCE - MAY 1, 2016 FUND BALANCE ADJUSTMENT (Note 9) FUND BALANCE - APRIL 30, 2017 Budgeted Amounts Original Final Actual Amounts $ - $ 16,473 $ 15,986 20,075 20,075 151,200 - - 19,294 - - 24,121 $ 20,075 $ 36,548 $ 210,601 $ 1,550 $ 1,550 $ 667 $ 1,550 $ 1,550 $ 667 $ 19,671,078 $ 19,797,901 $ 19,733,969 $ 971,235 $ 844,412 $ 2,325,485 $ (3,143,278) $ (3,146,824) $ (5,554,388) - - 417,550 10,000 10,000 28,106 $ (3,133,278) $ (3,136,824) $ (5,108,732) $ (2,162,043) $ (2,292,412) $ (2,783,247) 11,735,690 11,735,690 11,390,822 - - (8,273) $ 9,573,647 $ 9,443,278 $ 8,599,302 See Accompanying Independent Auditor's Report Page 54 CITY OF MCHENRY, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL CAPITAL IMPROVEMENTS FUND FOR THE YEAR ENDED APRIL 30, 2017 REVENUES Intergovernmental Federal Grants Other Local Sources Interest Miscellaneous Reimbursements Total Revenues EXPENDITURES Capital Outlay General Office Administration Public Safety Police Department Public Works Administration Street Department Parks and Recreation Total Expenditures EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES OTHER FINANCING SOURCES/(USES) Transfers NET CHANGE IN FUND BALANCE FUND BALANCE - MAY 1, 2016 FUND BALANCE - APRIL 30, 2017 Budgeted Amounts Original Final 1,000 1,000 270,000 478,297 $ 271,000 $ 479,297 Actual Amounts $ 78,378 4,306 $ 82,684 $ - $ - $ 4,888 1,250,000 2,286,856 1,984,143 235,480 235,480 23,702 2,527,500 2,527,500 2,527,407 197,500 197,500 108,095 $ 4,210,480 $ 5,247,336 $ 4,648,235 $ 4,210,480 $ 5,247,336 $ 4,648,235 $ (3,939,480) $ (4,768,039) $ (4,565,551) 2,381,459 2,377,913 4,795,570 $ (1,558,021) $ (2,390,126) $ 230,019 1,770,497 1,770,497 1,541,592 $ 212,476 $ (619,629) $ 1,771,611 See Accompanying Independent Auditor's Report Page 55 CITY OF MCHENRY, ILLINOIS NOTES TO REQUIRED SUPPLEMENTARY INFORMATION APRIL 30, 2017 NOTE 1 - BUDGET Budgets are adopted on a basis consistent with generally accepted accounting principles. Annual budgets are adopted for all funds except agency funds. All annual budgets lapse at fiscal year-end. Budgeted expenditures are controlled at the departmental level with the City Administrator's oversight. All transfers and any revision that changes the total expenditures not contemplated of any fund must be approved by the City Council. All budget amendments must be approved by the City Council. The budget was approved on April 25, 2016 and was amended September 6, 2016 and October 3, 2016. NOTE 2 - EXCESS OF EXPENDITURES OVER BUDGET For the year ended April 30, 2017, no fund presented as Required Supplementary Information had expenditures that exceeded the budget. Page 56 SUPPLEMENTAL FINANCIAL INFORMATION CITY OF MCHENRY, ILLINOIS COMBINING BALANCE SHEET - GENERAL FUND APRIL 30, 2017 Civil Revolving Total General Annexation Alarm Board Band Defense Loan Tourism Employee General Fund Fund Fund Fund Fund Fund Fund Flex Fund ASSETS Cash and Cash Equivalents $ 5,056,188 $ 482,043 $ 350,963 $ 18,235 $ (5,427) $ 92,759 $ 365,172 $ 1,924 $ 6,361,857 Investments 139,251 19,959 - 1,562 3,630 16,306 - 180,708 Prepaid Expenses 32,232 - - - - - 32,232 Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed 337,252 6,450 8,043 33,023 - 384,768 Accounts Receivable - Unbilled 63,879 - 31,680 - 23,521 119,080 Property Taxes 4,962,173 - - 4,962,173 Accrued Interest 385 55 1 4 10 45 500 Due from Other Governmental Units 3,049,670 3,049,670 Due from Other Funds 15,000 (15,000) - Grants Receivable 1,223 1,223 Cable Franchise Fee Receivable 117,057 - - - - - - 117,057 TOTAL ASSETS $ 13,774,310 $ 508,507 $ 390,687 $ 19,801 $ (5,427) $ 129,422 $ 405,044 $ (13,076) $ 15,209,268 LIABILITIES Accounts Payable and Accrued Expenses $ 938,555 $ - $ 1,606 360 $ 891 $ 12,391 $ - $ (13,076) $ 940,727 Due to Other Governmental Units - 137,264 - - - - 137,264 Due to Other Funds 102,898 - 102,898 Unearned Revenue 466,904 - - 466,904 TOTAL LIABILITIES $ 1,508,357 $ 137,264 $ 1,606 $ 360 $ 891 $ 12,391 $ $ (13,076) $ 1,647,793 DEFERRED INFLOWS OF RESOURCES Unavailable Revenue - PropertyTaxes $ 4,962,173 $ - $ - $ $ $ - $ $ $ 4,962,173 TOTAL DEFERRED INFLOWS OF RESOURCES $ 4,962,173 $ $ $ $ $ $ $ $ 4,962,173 FUND BALANCES Nonspendable $ 32,232 $ $ $ $ $ $ $ $ 32,232 Assigned for: Alarm - 389,081 389,081 Tourism - 405,044 405,044 Band 19,441 - 19,441 Capital Projects 371,243 - 371,243 Revolving Loan - - 117,031 117,031 Unassigned 7,271,548 - - (6,318) - - 7,265,230 TOTAL FUND BALANCES $ 7,303,780 $ 371,243 $ 3 99,081 $ 99,441 $ (6,318) $ 1 77,031 $ 4 55,044 $ $ 8,599,302 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES $ 13,774,310 $ 508,507 $ 390,687 $ 19,801 $ (5,427) $ 129,422 $ 405,044 $ (13,076) $ 15,209,268 See Accompanying Independent Auditor's Report Page 57 REVENUES Local Taxes Property Tax Intergovernmental State Sales Tax State Income Tax State Replacement Tax State Pull Tab/Games Tax Inter Track Wagering Tax State Telecommunications Tax State Grants Federal Grants Other Local Sources Hotel/Motel Tax Franchise Fees Licenses and Permits Fines and Forfeitures Charges for Services Interest Miscellaneous Rent Royalties Donations Annexation Fees Reimbursements Other Miscellaneous Total Revenues EXPENDITURES Current General Office Administration Elected Officials Community Development Finance Department Public Safety Police Commission Police Department Dispatch Center Public Works Administration Street Department Parks and Recreation Parks and Recreation CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GENERALFUND FOR THE YEAR ENDED APRIL 30, 2017 Alarm Civil Revolving Annexation Board Band Defense Loan General Fund Fund Fund Fund Fund Fund Total Tourism General Fund Fund $ 5,103,443 $ $ $ $ $ $ $ 5,103,443 9,207,577 9,207,577 2,544,967 2,544,967 77,522 77,522 1,852 1,852 56,388 56,388 143,912 143,912 11,061 11,061 20,294 20,294 - 162,505 162,505 351,301 - 351,301 836,117 836,117 679,545 679,545 1,064,358 188,849 - - 1,253,207 45,544 271 302 12 1,405 261 47,795 23,060 - - - - 23,060 - 72,114 72,114 12,550 - 12,550 - 161,441 161,441 1,262,526 - 1,262,526 30,277 30,277 $ 21,472,294 $ 233,826 $ 189,151 $ 12 $ $ 1,405 $ 162,766 $ 22,059,454 $ 1,422,324 $ 123,821 $ - $ $ $ - $ 13,281 $ 1,559,426 99,381 - - 99,381 811,567 811,567 1,092,423 1,092,423 $ 3,425,695 $ 123,821 $ $ $ $ $ 13,281 $ 3,562,797 $ 6,787 $ - $ $ $ $ $ - $ 6,787 8,726,904 90,589 8,226 8,825,719 1,507,839 1,507,839 $ 10,241,530 $ $ 90,589 $ $ 8,226 $ $ $ 10,340,345 $ 765,702 $ $ - $ $ - $ $ $ 765,702 2,710,335 2,710,335 $ 3,476,037 $ $ $ $ $ $ $ 3,476,037 $ 2,131,100 $ $ $ 12,422 $ $ $ $ 2,143,522 $ 2,131,100 $ $ $ 12,422 $ $ $ $ 2,143,522 See Accompanying Independent Auditor's Report Page 58 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GENERALFUND FOR THE YEAR ENDED APRIL 30, 2017 Alarm Civil Revolving Total Annexation Board Band Defense Loan Tourism General General Fund Fund Fund Fund Fund Fund Fund Fund EXPENDITURES (Continued) Capital Outlay General Office Administration $ 15,986 $ $ $ $ $ $ $ 15,986 Public Safety Police Department 151,200 151,200 Public Works Street Department 19,294 19,294 Parks and Recreation Parks and Recreation 24,121 24,121 $ 210,601 $ $ $ $ $ $ $ 210,601 Debt Service Principal $ 667 $ $ $ $ $ $ $ 667 $ 667 $ $ $ $ $ $ $ 667 Total Expenditures $ 19,485,630 $ 123,821 $ 90,589 $ 12,422 $ 8,226 $ $ 13,281 $ 19,733,969 EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 1,986,664 $ 110,005 $ 98,562 $ (12,410) $ (8,226) $ 1,405 $ 149,485 $ 2,325,485 OTHER FINANCING SOURCES/(USES) Transfers $ (5,467,388) $ (35,000) $ - $ 15,000 $ 8,000 $ - $ (75,000) $ (5,554,388) Lease Buyout Income 417,550 - - 417,550 Sale of City Property 28,106 - - 28,106 $ (5,021,732) $ (35,000) $ - $ 15,000 $ 8,000 $ - $ (75,000) $ (5,108,732) NET CHANGE IN FUND BALANCE $ (3,035,068) $ 75,005 $ 98,562 $ 2,590 $ (226) $ 1,405 $ 74,485 $ (2,783,247) FUND BALANCE - MAY 1, 2016 10,325,050 318,309 290,519 16,851 (6,092) 115,626 330,559 11,390,822 FUND BALANCE ADJUSTMENT (Note 9) 13,798 (22,071) (8,273) FUND BALANCE - APRIL 30, 2017 $ 7,303,780 $ 371,243 $ 389,081 $ 19,441 $ (6,318) $ 117,031 $ 405,044 $ 8,599,302 See Accompanying Independent Auditor's Report Page 59 ASSETS Cash and Cash Equivalents Deposit with Paying Agent Investments Inventory Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed Property Taxes Accrued Interest Due from Other Governmental Units Grants Receivable TOTAL ASSETS LIABILITIES Accounts Payable and Accrued Expenses Overdrafts Due to Other Governmental Units Due to Other Funds Due to Police Pension Due to Redeveloper Unearned Revenue - Recreation Center Fees Notes Payable Due to Developer TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES Unavailable Revenue - Property Taxes Unavailable Revenue - Grants Unavailable Revenue - Rent TOTAL DEFERRED INFLOWS OF RESOURCES FUND BALANCES Restricted for: Capital Projects Special Service Areas Highways and Streets Assigned for: Audit Highways and Streets Capital Projects Capital Equipment Parks and Recreation Debt Service Special Service Areas Unassigned TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES CITY OF MCHENRY, ILLINOIS COMBINING BALANCE SHEET OTHER GOVERNMENTAL FUNDS APRIL 30, 2017 Special Special Service Service Total Recreation Capital Debt Motor Developer Area #4 - Area #6 - Other Pageant Audit Center Equipment Service Fuel Tax Donations TIF Lakewood Huntersville Governmental Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Funds - $ $ 17,136 $ 360,630 $ $ - $ 921,989 $ 1,219,957 $ $ $ $ 2,519,712 - - 562,118 - - 562,118 495 372,792 23,395 16,135 - 63,149 397 476,363 - - - - 136,299 - - 136,299 - - 3,000 - 3,000 26,430 - - - 380,493 16,847 423,770 1 1,031 65 44 175 1 1 1,318 - - 59,098 - - - 59,098 20,751 22,828 - 43,579 $ $ 44,062 $ 734,453 $ 23,460 $ 578,297 $ 1,138,137 $ 1,309,109 $ 380,494 $ 17,245 $ $ 4,225,257 $ - $ $ 17,817 $ - $ 318 $ 4,142 $ 42,039 $ - $ - $ - $ 64,316 1,811 - 2,955 231,004 - - 338,695 367 179,115 753,947 - - - 123,606 - - - 123,606 1,044 1,044 $ 1,811 $ $ 18,861 $ 2,955 $ 231,322 $ 4,142 $ 165,645 $ 338,695 $ 367 $ 179,115 $ 942,913 $ $ 26,430 $ $ $ $ - $ $ 380,493 $ 16,847 $ $ 423,770 - 5,381 - - 5,381 2,400 2,400 $ $ 26,430 $ $ $ $ 5,381 $ 2,400 $ 380,493 $ 16,847 $ $ 431,551 $ $ $ $ $ $ $ 861,651 $ $ $ $ 861,651 - 16 16 200,079 200,079 17,632 - 17,632 - 928,535 - 928,535 - - 279,413 279,413 - 20,505 - 20,505 715,592 - - 715,592 - 346,975 346,975 - 15 15 (1,811) (338,694) (179,115) (519,620) $ (1,811) $ 17,632 $ 715,592 $ 20,505 $ 346,975 $ 1,128,614 $ 1,141,064 $ (338,694) $ 31 $ (179,115) $ 2,850,793 $ - $ 44,062 $ 734,453 $ 23,460 $ 578,297 $ 1,138,137 $ 1,309,109 $ 380,494 $ 17,245 $ - $ 4,225,257 See Accompanying Independent Auditor's Report Page 60 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OTHER GOVERNMENTAL FUNDS FOR THE YEAR ENDED APRIL 30, 2017 Special Special Service Service Total Recreation Capital Debt Motor Developer Area #4 - Area #6 - Other Pageant Audit Center Equipment Service Fuel Tax Donations TIF Lakewood Huntersville Governmental Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Funds REVENUES Local Taxes Property Tax $ $ 26,387 $ $ $ $ - $ $ 322,162 $ 16,847 $ $ 365,396 Intergovernmental State Motor Fuel Tax - 716,473 - - 716,473 Federal Grants 36,548 22,828 59,376 Bond Interest Rebates 31,338 - - 31,338 Other Local Sources Charges for Services 573,546 - - - 573,546 Interest 11 1,363 124 90 2,279 1,426 3 5,296 Miscellaneous Rent 12,365 - - 42,365 54,730 Concessions 547 - 547 Donations - 474,715 - 474,715 Reimbursements - - 1,000 1,000 Other Miscellaneous 1,260 - 1,300 - - - - - - 2,560 $ 1,260 $ 26,398 $ 589,121 $ 124 $ 31,428 $ 755,300 $ 541,334 $ 323,162 $ 16,850 $ $ 2,284,977 EXPENDITURES Current General Office $ 1,073 $ 28,959 $ $ $ $ - $ $ 54,262 $ $ $ 84,294 Public Works - - 23,010 - 23,010 Parks and Recreation 469,454 - 157,421 626,875 Capital Outlay 245,191 454,895 131,290 125,885 957,261 Debt Service Principal - - 1,375,000 - - 1,375,000 Interest and Fees - - - - 262,025 - - - 262,025 $ 1,073 $ 28,959 $ 714,645 $ 454,895 $ 1,637,025 $ 154,300 $ 283,306 $ 54,262 $ $ $ 3,328,465 EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 187 $ (2,561) $ (125,524) $ (454,771) $ (1,605,597) $ 601,000 $ 258,028 $ 268,900 $ 16,850 $ $ (1,043,488) OTHER FINANCING SOURCES/(USES) Transfers - (132,356) - 1,622,680 (398,641) - (223,935) (16,847) 850,901 NET CHANGE IN FUND BALANCES $ 187 $ (2,561) $ (257,880) $ (454,771) $ 17,083 $ 202,359 $ 258,028 $ 44,965 $ 3 $ $ (192,587) FUND BALANCES - MAY 1, 2016 (1,998) 20,193 973,472 475,276 329,892 926,255 883,036 (433,659) 28 (179,115) 2,993,380 FUND BALANCE ADJUSTMENT (Note 9) - - - - - 50,000 50,000 FUND BALANCES - APRIL 30, 2017 $ (1,811) $ 17,632 $ 715,592 $ 20,505 $ 346,975 $ 1,128,614 $ 1,141,064 $ (338,694) $ 31 $ (179,115) $ 2,850,793 See Accompanying Independent Auditor's Report Page 61 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF NET POSITION WATER AND SEWER FUNDS APRIL 30, 2017 ASSETS Current Assets Cash and Cash Equivalents Investments Prepaid Expenses Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed Accounts Receivable - Unbilled Accrued Interest Due from Other Funds Interest Rebate Receivable Non -Current Assets Capital Assets Land Buildings Systems and Equipment Vehicles Construction in Progress Less: Accumulated Depreciation TOTAL ASSETS DEFERRED OUTFLOWS OF RESOURCES Pension Expense/Revenue - IMRF TOTAL DEFERRED OUTFLOWS OF RESOURCES LIABILITIES Current Liabilities Accounts Payable and Accrued Expenses Security Deposits Held Unearned Revenue Accrued Interest Bonds Payable - Current Non -Current Liabilities Compensated Absences IMRF Net Pension Liability IEPA Loan Payable Bonds Payable (Net of Current Portion Shown Above) TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES Pension Revenue/Expense - IMRF TOTAL DEFERRED INFLOWS OF RESOURCES NET POSITION Net Investment in Capital Assets Unrestricted/(Deficit) TOTAL NET POSITION Capital Utility Marina Total Water/Sewer Development Improvements Operations Water and Fund Fund Fund Fund Sewer Funds $ 4,117,249 $ 462,236 $ (903,643) $ 359,960 $ 4,035,802 415,566 252,460 476,152 97,266 1,241,444 27,798 - - - 27,798 142,230 - 142,230 1,041,604 - - - 1,041,604 1,016 601 1,098 231 2,946 15,515 87,383 - - 102,898 23,118 - - 23,118 $ 5,784,096 $ 802,680 $ (426,393) $ 457,457 $ 6,617,840 $ 2,208,117 $ - $ - $ - $ 2,208,117 2,736,098 - 2,736,098 65,963,438 - 65,963,438 1,635,605 - 1,635,605 24,890,465 4,805,595 29,696,060 (29,976,401) - (29,976,401) $ 67,457,322 $ $ 4,805,595 $ $ 72,262,917 $ 73,241,418 $ 802,680 $ 4,379,202 $ 457,457 $ 78,880,757 $ 377,159 $ $ - $ $ 377,159 $ 377,159 $ $ - $ $ 377,159 $ 4,075,853 $ - $ 420,024 $ 3,320 $ 4,499,197 - 3,000 - - 3,000 216,675 - - 216,675 87,598 - 87,598 346,571 - - - 346,571 $ 4,726,697 $ 3,000 $ 420,024 $ 3,320 $ 5,153,041 $ 65,600 $ $ - $ $ 65,600 1,367,045 - 1,367,045 22,257,610 - 22,257,610 5,827,233 - 5,827,233 $ 29,517,488 $ $ - $ $ 29,517,488 $ 34,244,185 $ 3,000 $ 420,024 $ 3,320 $ 34,670,529 $ 45,055 $ $ - $ $ 45,055 $ 45,055 $ $ - $ $ 45,055 $ 39,025,908 $ - $ 4,805,595 $ - $ 43,831,503 303,429 799,680 (846,417) 454,137 710,829 $ 39,329,337 $ 799,680 $ 3,959,178 $ 454,137 $ 44,542,332 See Accompanying Independent Auditor's Report Page 62 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION WATER AND SEWER FUNDS FOR THE YEAR ENDED APRIL 30, 2017 Capital Utility Marina Total Water/Sewer Development Improvements Operations Water and Fund Fund Fund Fund Sewer Funds OPERATING REVENUES Charges for Services Customer Fees $ 4,763,946 $ 409,893 $ - $ - $ 5,173,839 Capital Fees 387,203 - - - 387,203 Debt Service Fees 1,427,293 - - - 1,427,293 Penalties 137,510 - - - 137,510 Water Meter Sales 27,000 - - - 27,000 Other 15,519 - - - 15,519 $ 6,758,471 $ 409,893 $ - $ - $ 7,168,364 OPERATING EXPENSES Water Department Personnel Salaries $ 423,553 $ - $ - $ - $ 423,553 Miscellaneous Personnel Expenses 197,635 - - - 197,635 Other Operating Expenses 772,317 - - - 772,317 Depreciation 501,023 - - - 501,023 Sewer Department Personnel Salaries 611,419 - - - 611,419 Miscellaneous Personnel Expenses 292,983 - - - 292,983 Other Operating Expenses 1,512,159 - - 28,591 1,540,750 Depreciation 1,193,568 - - - 1,193,568 Utility Work Department Personnel Salaries 540,900 - - - 540,900 Miscellaneous Personnel Expenses 247,838 - - - 247,838 Other Operating Expenses 200,762 - - - 200,762 $ 6,494,157 $ - $ - $ 28,591 $ 6,522,748 OPERATING INCOME/(LOSS) $ 264,314 $ 409,893 $ - $ (28,591) $ 645,616 NON -OPERATING REVENUE/(EXPENSE) Interest Income $ 8,004 $ 1,060 $ 7,412 $ 396 $ 16,872 Rental Income 62,604 - - 48,964 111,568 Interest Rebate Income 63,005 - - - 63,005 Interest and Fees (240,288) - - - (240,288) Amortization (3,429) - - - (3,429) Lease Buyout Income 510,587 - - - 510,587 $ 400,483 $ 1,060 $ 7,412 $ 49,360 $ 458,315 INCOME/(LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS $ 664,797 $ 410,953 $ 7,412 $ 20,769 $ 1,103,931 CAPITAL CONTRIBUTIONS 434,083 - (434,083) - - TRANSFERS (TO)/FROM OTHER FUNDS (1,829,270) (1,195,910) 2,933,097 - (92,083) CHANGE IN NET POSITION $ (730,390) $ (784,957) $ 2,506,426 $ 20,769 $ 1,011,848 NET POSITION - MAY 1, 2016 40,059,727 1,584,637 1,867,791 433,368 43,945,523 NET POSITION ADJUSTMENT (Note 9) - - (415,039) - (415,039) NET POSITION - APRIL 30, 2017 $ 39,329,337 $ 799,680 $ 3,959,178 $ 454,137 $ 44,542,332 See Accompanying Independent Auditor's Report Page 63 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF NET POSITION INTERNAL SERVICE FUNDS APRIL 30, 2017 ASSETS Current Assets Cash and Cash Equivalents Investments Prepaid Expenses Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed Accounts Receivable - Unbilled Accrued Interest Non -Current Assets Capital Assets Systems and Equipment Less: Accumulated Depreciation TOTAL ASSETS DEFERRED OUTFLOWS OF RESOURCES Pension Expense/Revenue - IMRF TOTAL DEFERRED OUTFLOWS OF RESOURCES LIABILITIES Current Liabilities Accounts Payable and Accrued Expenses Overdrafts Unearned Revenue Non -Current Liabilities Compensated Absences IMRF Net Pension Liability TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES Pension Revenue/Expense - IMRF DEFERRED INFLOWS OF RESOURCES NET POSITION Net Investment in Capital Assets Unrestricted/(Deficit) TOTAL NET POSITION Employee Risk Information Total Insurance Management Technology Internal Service $ - $ 744,585 $ 178,369 $ 922,954 - - 8,158 8,158 247,328 - - 247,328 3,157 - - 3,157 - 1,207 - 1,207 nn nn $ - $ - $ 453,644 $ 453,644 - - (293,472) (293,472) $ - $ - $ 160,172 $ 160,172 $ 250,485 $ 745,792 $ 346,722 $ 1,342,999 $ - $ - $ 29,548 $ 29,548 $ - $ - $ 29,548 $ 29,548 $ - $ 1,401 $ 27,602 $ 29,003 240,292 - - 240,292 62,694 - - 62,694 $ 302,986 $ 1,401 $ 27,602 $ 331,989 $ - $ - $ 1,501 $ 1,501 - - 150,669 150,669 $ - $ - $ 152,170 $ 152,170 $ 302,986 $ 1,401 $ 179,772 $ 484,159 $ - $ - $ 3,530 $ 3,530 $ - $ - $ 3,530 $ 3,530 $ - $ - $ 160,172 $ 160,172 (52,501) 744,391 32,796 724,686 $ (52,501) $ 744,391 $ 192,968 $ 884,858 See Accompanying Independent Auditor's Report Page 64 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION INTERNAL SERVICE FUNDS FOR THE YEAR ENDED APRIL 30, 2017 OPERATING REVENUES Charges for Services OPERATING EXPENSES Personnel Salaries Miscellaneous Personnel Expenses Other Operating Expenses Depreciation OPERATING INCOME/(LOSS) NON -OPERATING REVENUE/(EXPENSE) Interest Income CHANGE IN NET POSITION NET POSITION - MAY 1, 2016 NET POSITION - APRIL 30, 2017 Employee Risk Information Total Insurance Management Technology Internal Service Fund Fund Fund Funds $ 3,000,376 $ 698,292 $ 515,787 $ 4,214,455 $ 3,000,376 $ 698,292 $ 515,787 $ 4,214,455 $ - $ - $ 122,953 $ 122,953 3,028,708 - 53,669 3,082,377 3,063 661,056 217,979 882,098 - - 41,139 41,139 $ 3,031,771 $ 661,056 $ 435,740 $ 4,128,567 $ (31,395) $ 37,236 $ 80,047 $ 85,888 42 316 90 448 $ (31,353) $ 37,552 $ 80,137 $ 86,336 (21,148) 706,839 112,831 798,522 $ (52,501) $ 744,391 $ 192,968 $ 884,858 See Accompanying Independent Auditor's Report Page 65 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF NET POSITION AGENCYFUNDS APRIL 30, 2017 McHenry Retained Character Developmental Personnel Total Counts Escrow Escrow Agency Fund Fund Fund Funds ASSETS Current Assets Cash and Cash Equivalents Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable TOTAL ASSETS LIABILITIES Current Liabilities Accounts Payable and Accrued Expenses Due to Depositors Due to McHenry Character Counts TOTAL LIABILITIES TOTAL NET POSITION $ 2,932 $ 6,715 $ 9,600 $ 19,247 - - 500 500 $ 2,932 $ 6,715 $ 10,100 $ 19,747 $ - $ - $ 645 $ 645 - 6,715 9,455 16,170 2,932 - - 2,932 $ 2,932 $ 6,715 $ 10,100 $ 19,747 See Accompanying Independent Auditor's Report Page 66 CITY OF MCHENRY, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL SPECIAL REVENUE FUND - TAX INCREMENT FINANCING FUND FOR THE YEAR ENDED APRIL 30, 2017 REVENUES Local Taxes Property Tax Other Local Sources Miscellaneous Reimbursements Total Revenues EXPENDITURES Current General Office Capital Outlay Total Expenditures EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES OTHER FINANCING SOURCES/(USES) Transfers NET CHANGE IN FUND BALANCE FUND BALANCE - MAY 1, 2016 FUND BALANCE ADJUSTMENT (NOTE 9) FUND BALANCE - APRIL 30, 2017 Budgeted Amounts Original Actual and Final Amounts $ 325,000 $ 322,162 1,000 1,000 $ 326,000 $ 323,162 $ 62,000 $ 54,262 $ 20,000 $ - $ 82,000 $ 54,262 $ 244,000 $ 268,900 (223,935) (223,935) $ 20,065 $ 44,965 (403,338) (433,659) 50,000 $ (383,273) $ (338,694) See Accompanying Independent Auditor's Report Page 67 CITY OF McHENRY, ILLINOIS SUMMARY OF STATE GRANTS FOR THE YEAR ENDED APRIL 30, 2017 REVENUE REVENUE PROGRAM RECOGNIZED EXPENSES RECOGNIZED EXPENSES GRANT GRANT OR AWARD 5/1/2016 TO 5/1/2016 TO INCEPTION TO INCEPTION TO RECEIVABLE UNEARNED AMOUNT 4/30/2017 4/30/2017 4/30/2017 4/30/2017 4/30/2017 4/30/2017 Illinois Department of Transportation Highway Safety Reimbursement Grants N/A $ 11,061 $ 11,061 $ 11,061 $ 11,061 $ - $ - Unaudited Page 68 CITY OF McHENRY, ILLINOIS SUMMARY OF FEDERAL GRANTS FOR THE YEAR ENDED APRIL 30, 2017 REVENUE REVENUE FEDERAL GRANTOR/ PROGRAM RECOGNIZED EXPENSES RECOGNIZED EXPENSES GRANT GRANT PASS -THROUGH GRANTOR OR AWARD 5/1/2016 TO 5/1/2016 TO INCEPTION TO INCEPTION TO RECEIVABLE UNEARNED PROGRAM TITLE AMOUNT 4/30/2017 4/30/2017 4/30/2017 4/30/2017 4/30/2017 4/30/2017 Federal Highway Administration/Illinois Department of Transportation Capital Improvement Grants National Highway Traffic Safety Administration/Illinois Department of Transportation State and Community Highway Safety Total Federal Financial Assistance N/A $ 137,754 $ 137,754 $ 223,555 $ 223,555 $ 53,148 $ N/A 20,294 20,294 34,092 34,092 1,223 $ 158,048 $ 158,048 $ 257,647 $ 257,647 $ 54,371 $ Unaudited Page 69 ANNUAL FEDERAL FINANCIAL COMPLIANCE SECTION 815.344.1300 mchenry ec&co. 847.382.3366 Barrington 847.336.6455 gurnee www.edercasella.com INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE To the Mayor and City Council Members City of McHenry, Illinois Report on Compliance for Each Major Federal Program ly) We have audited L City of McHenry's compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of City of McHenry's major federal programs for the year ended April 30, 2017. City of McHenry's major federal programs are identified in the summary of auditor's results section of the accompanying Schedule of Findings and Questioned Costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of City of McHenry's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about City of McHenry's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of City of McHenry's compliance. Opinion on the Major Federal Program In our opinion, City of McHenry 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, 2017. Page 70 Report on Internal Control Over Compliance Management of City of McHenry is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered City of McHenry's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of City of McHenry's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. EDER, CASELLA & CO. Certified Public Accountants McHenry, Illinois October 3, 2017 Page 71 City of McHenry Schedule of Expenditures of Federal Awards by Grant For the Year Ended April 30, 2017 Federal Agency Federal (Pass -Through Agency) Federal Program CFDA Number CWSRF Cluster Environmental Protection Agency Capitalization Grants for Clean Water (via Illinois Environmental Protection Agency) State Revolving Funds 66.458 Total CWSRF Cluster: Highway Planning and Construction Cluster Federal Highway Administration, Department of Transportation (via Illinois Department of Transportation) Highway Planning and Construction 20.205 Federal Highway Administration, Department of Transportation (via Illinois Department of Transportation) Highway Planning and Construction 20.205 Federal Highway Administration, Department of Transportation (via Illinois Department of Transportation) Highway Planning and Construction 20.205 Federal Highway Administration, Department of Transportation (via Illinois Department of Transportation) Highway Planning and Construction 20.205 Total Highway Planning and Construction Cluster: Highway Safety Cluster NHTSA (via Illinois Department of Transportation) State and Community Highway Safety 20.600 NHTSA (via Illinois Department of Transportation) National Priority Safety Programs 20.616 Total Highway Safety Cluster: Total Federal Awards Expended: Expenditures Other Award From Pass- From Passed through Number Through Awards Direct Awards Total to Subrecipients L175284 $ 1,328,791 $ $ 1,328,791 $ $ 1,328,791 $ $ 1,328,791 $ M-4003 (630) $ 78,378 $ - $ 78,378 $ HSIP-4003 (673) 18,988 18,988 TE-01D1 (049) 22,828 22,828 M-4003 (371) 17,560 17,560 $ 137,754 $ $ 137,754 $ OP-17-0133 $ 8,481 $ $ 8,481 $ OP-16-0055 11,813 11,813 $ 20,294 $ $ 20,294 $ $ 1,486,839 $ $ 1,486,839 $ Page 72 CITY OF MCHENRY, ILLINOIS NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED APRIL 30, 2017 NOTE 1 - BASIS OF PRESENTATION The Schedule of Expenditures of Federal Awards includes the federal award activity of City of McHenry under programs of the federal government for the year ended April 30, 2017. The information in this Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 3 - INDIRECT COST RATE The City has elected not to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance. NOTE 4 - SUBRECIPIENTS The City did not provide federal awards to subrecipients during the year ended April 30, 2017. NOTE 5 - FEDERAL LOANS There were no federal loans or loan guarantees outstanding at year end. Page 73 CITY OF MCHENRY, ILLINOIS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED APRIL 30, 2017 1) Summary of auditor's results: a) The auditor's report expresses an unmodified opinion on whether the financial statements of City of McHenry were prepared in accordance with accounting principles generally accepted in the United States of America. b) No significant deficiencies or material weaknesses in internal control were disclosed by the audit of the financial statements. c) No noncompliance which is material to the financial statements was disclosed by the audit of the financial statements. d) No significant deficiencies or material weaknesses in internal control over major programs were disclosed by the audit. e) An unmodified opinion report on compliance for major programs was issued. f) The audit disclosed no audit findings which the auditor is required to report. g) The major program was CFDA #66.458 — Capitalization Grants for Clean Water State Revolving Funds. h) The dollar threshold to distinguish between Type A and Type B programs was $750,000. i) The City of McHenry does not qualify as a low -risk auditee. 2) There were no findings relating to the financial statements which are required to be reported. 3) There were no findings and questioned costs for federal awards which are required to be reported. Page 74 CITY OF MCHENRY, ILLINOIS SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FOR THE YEAR ENDED APRIL 30, 2017 There were no prior year audit findings Page 75 CITY OF MCHENRY, ILLINOIS CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS FOR THE YEAR ENDED APRIL 30, 2017 There were no current year findings in which a corrective action plan was necessary Page 76 Department of Community & Economic Development ,^^. McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 McHenr Fax: (815) 363-2173 www.ci.mchenry.il.us CONSENT AGENDA TO: Mayor and City Council FROM: Douglas Martin, Director of Economic Development FOR: November 6, 2017 Regular City Council Meeting RE: Resolution recognizing the Importance of Apprenticeships to our Community and designating November 1349, 2017 as National Apprenticeship Week in the City of McHenry 1. Resolution recognizing the Importance of Apprenticeships to our Community and designating November 13-19, 2017 as National Apprenticeship Week in the City of McHenry 2. November 14, 2017 McHenry County Apprenticeship Event Attached is a resolution recognizing the Importance of Apprenticeships to our Community and designating November 13-19, 2017 as National Apprenticeship Week in the City of McHenry. Also attached is a flyer for an event planned for November 14t" by the McHenry County Workforce Network, geared towards employers, and which the City of McHenry is actively participating. Therefore, if the City Council concurs, it is recommended the attached resolution be approved recognizing the Importance of Apprenticeships to our Community and designating November 1349, 2017 as National Apprenticeship Week in the City of McHenry be approved. Nt•RT OI TN6 00It RIVLR R-17- Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us A RESOLUTION RECOGNIZING THE IMPORTANCE OF APPRENTICESHIPS TO OUR COMMUNITY AND DESIGNATING NOVEMBER 1349, 2017 AS NATIONAL APPRENTICESHIP WEEK IN THE CITY OF MCHENRY WHEREAS, National Apprenticeship Week is an annual National Celebration that offers leaders in business, labor, education, and other critical partners a chance to express their support for apprenticeships and gives apprenticeship sponsors the opportunity to showcase their programs, facilities and apprentices in their community; and WHEREAS, National Apprenticeship Week is an opportunity to recognize the positive impact apprenticeships have on youth, adults, businesses, and the economy as a whole; and WHEREAS, Weekly events highlight the benefits of apprenticeships in preparing ahighly-skilled workforce to meet the talent needs of employers across diverse industries; and WHEREAS, Apprenticeships are a strong career pathway that provide employees the opportunity to earn a salary while learning the skills necessary to succeed in high -demand careers; and WHEREAS, Apprenticeships result in obtainment of an industry -recognized credential and embody the highest competency standards, instructional rigor, and quality training of all career based programs of study; and WHEREAS, The City of McHenry is committed to supporting employers in developing apprenticeships to cultivate ahighly skilled workforce that supports our state and local economy and helps businesses thrive through numerous plans to enable companies to expand or relocate to the City of McHenry but also to remain within the City of McHenry; and WHEREAS, the purpose of National Apprenticeship Week is to feature numerous opportunities City of McHenry and other McHenry County companies offer and to inform employers, parents and students about the pathways that could benefit them as they decide on future careers and to find and sustain enough skilled people to fill positions throughout the City of McHenry and McHenry County; and NOW, THEREFORE, BE IT RESOLVED THAT THE CITY OF MCHENRY RECOGNIZES THE IMPORTANCE OF APPRENTICESHIPS TO OUR COMMUNITY AND DESIGNATES NOVEMBER 13- 19, 2017 AS NATIONAL APPRENTICESHIP WEEK IN THE CITY OF MCHENRY. Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 MMenr Fax: (815) 363-2173 www.ci.mchenry.il.us PASSED and APPROVED this 6th day of November 2017a Voting Aye: Voting Nay: Abstained: Not Voting: Absent: City Clerk Mayor M1CULA RY COUNTY Work fo rceNletwork LI IN 01 IS A vorkNct Fulncr Apprenticeships benefit employers, students and community Learn how Apprenticeships contribute toward workforce development as well as economic development, address the skills gap, increase retention and improve employee engagement. Highlight the benefits of Apprenticeship in preparing a highly=skilled workforce to meet the talent needs of employers across diverse industries from Acoustical Specialist to X-ray equipment tester. PANEL PRESENTATION • How Apprenticeships work and where to start • Registered (RA) vs. non registered apprenticeships • The benefits of an Apprenticeship and ROI for employers • Funding and resources to support an Apprenticeship. • Example of a current employer and apprentice in training 7� 15 AM — CHECK -IN /LIGHT BREAKFAST 7930AM TO 9AM -PROGRAM 9AM TO 9�30AM -NETWORKING (OPTIONAL) NOVEMBER 14, 2017 McHenry County Administration Building 667 Ware Road Woodstock, IL 60098 CLICK HERE TO REGISTER Or Contact Anita Lynn at 815-334-2797 Derik Morefield, City Administrator McHenry Municipal Center 333 S Green Street McHenry, Illinois 60050 Phone: (815) 363-2100 Fax: (815) 363-2119 dmorefield(@ci.mchenrv.il.us CONSENT AGENDA DATE: November 6, 2017 TO: Mayor and McHenry City Council FROM: Derik Morefield, City Administrator RE IDOT Resolution permitting repair work in State Right -of --Ways ATT: Resolution Agenda Item Summary: Chapter 121 of the Illinois Revised Statutes requires any person, firm or cooperation performing work within state right -of --ways to obtain a written permit from the Illinois Department of Transportation and provide a surety bond to protect and indemnify the state. Background: The last Resolution was approved by the Counci12015 and expires on December 31, 2017. Analysis: IDOT will accept the attached Resolution to be used in lieu of the surety bond requirement. By having a Resolution on file with IDOT, emergency work can progress in a timely manner after gaining a verbal permit to proceed with repairs. The Resolution will be enacted for years 2017 and 2018. Recommendation: If Council concurs, then it is recommended a motion be considered to approve the attached Resolution for work in state right -of --ways for calendar years 2017 and 2018 as presented. The City of McHenry is dedicated to providing its citizens, bersinesses, and visitors with the highest quality of programs and services in a customer -oriented, efficient, and ftscally responsible manner. Ea-SOI UIIONR-1 / 019 WHEREAS, the City of McHenry, hereinafter referred to as the City, located in the County of McHenry, State of Illinois, desires to undertake, in the years 2017 and 2018, the location, construction, operation and maintenance of driveways and street returns, water mains, sanitary and storm sewers, streetlights, traffic signals, sidewalk, landscaping, etc., on State highways, within said City, which by law and/or agreement come under the jurisdiction and control of the Department of Transportation of the State of Illinois hereinafter referred to as Department; and WHEREAS, an individual working permit must be obtained from the Department prior to any of the aforesaid installations being constructed either by the City of McHenry or by a private person or firm under contract and supervision of the City of McHenry. NOW THEREFORE, BE IT RESOLVED, by the City of McHenry: FIRST: The City hereby pledges its good faith and guarantees that all work shall be performed in accordance with conditions of the permit to be granted by the Department; and to hold the State of Illinois harmless during the prosecution the of such work; and assume all liability for damages to person or property due to accidents or otherwise by reason of the work, which is to be performed under the provision of said permit. SECOND: All authorized officials of the City are hereby instructed and authorized to sign said working permit on behalf of the City. Dated this 6�' day of November 2017. VOTING AYE: VOTING NAY: ABSENT: ABSTAINED: Mayor Wayne S. Jett ATTEST: City Clerk Lynzi Nevitt Derik Morefield, City Administrator McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2100 Fax: (815) 363-2119 www.ci.mchenry.il.us CONSENT AGENDA T0: Mayor and City Council FROM: Derik Morefield, City Administrator FOR: November 6, 2017 Regular City Council Meeting RE: Codification of City's Code of Ordinances ATT: Proposal from Sterling Codifiers AGENDA ITEM SUMMARY: The purpose of this agenda item is for Council to consider entering into a contract with Sterling Codifiers to perform Codification and Recodification Services, Supplementation and Online Web Hosting for the City of McHenry Code of Ordinances, which includes the Municipal Code, Zoning Ordinance, Motor Vehicle & Traffic Code, Historic Preservation Ordinance, and Subdivision Control & Development Ordinance. BACKGROUND: On September 5, 2017, the City Council authorized staff to advertise for Requests for Proposals for Codification Services, Publication, and Supplement Services of the City's Municipal, Zoning Ordinance, Motor Vehicle and Traffic Code, Historic Preservation and Subdivision Control & Development Ordinance and codified as five separate publications In summary, codification is the process of organizing and recording all permanent ordinances adopted by the governing body into a codebook in which the laws are arranged by subject matter. Having this information available in a well -organized, easily updated and searchable online format is advantageous to residents and businesses as well as the City Council and City Staff. Currently, the city's documents are provided online in a PDF format. Not only is this difficult to navigate but, most importantly, as new ordinances are adopted, amended or deleted it is difficult to identify other sections of the code that must also be updated as a result, sometimes resulting in conflicting code information. Four companies submitted RFP's -American Legal Publishing, General Code, Municode, and Sterling Codifiers. The City of McHenry is dedicated to providing its citizens, businesses, and visitors with the highest quality of programs and services in a customer -oriented, efficient, and fiscally responsible manner. Code Codification is included as a Capital Improvements/Capital Equipment Project and $16,000 is budgeted in the FY 17/18 Information Technology Fund budget for the project. ANALYSIS: Proposals were received from four nationally and locally used codifiers - American Legal Publishing Company, General Code, Municode and Sterling Codifiers. The following is provided for informational purposes. After codification is completed, the code is stored on the provider's server, with a link to the city's server enabling access on our website and allowing the codifier to update the code as needed. This is the same process used by our website provider. All four companies base their costs off the final page count with an additional fee for page overages. One piece of paper or code page equals two pages in the per page overage fee price. Therefore, it is important to note when comparing costs between codification companies to base everything off the page count. Some companies will charge a lower base price, which on the surface seems good however when the page overage fees are added, the cost could increase substantially. Once the code is completed, it will continue to be updated for a per page "Supplement Service" fee. American Legal General Publishing Code MuniCode Sterling Company Codifiers Base Price $15,000 $8,220 Not to Exceed $14,800 $15,648 Standard* $20,638 Premium **Based on 800 pages 800 pages 850 pages 875 pages Page Overage Fee $17/page $18/page $16/page $18/page Format to $750 one-time fee N/C Internet Server Annual Host Fee $495 $995 $450 Standard* $500 Standard $1,295 Premium $1,195 Premium Annual Admin. $450 Support Fee Codebank $150 Supplement $19/page $18/page $19/page $21/page Service $10/Graphics $10 /Graphics $10/Graphics "Ordinance $5/Ordinance N/C $450 *** N/C Pending" Notification Review Process In -House In -House In -House Legal One contact Legal Staff Legal Staff Staff works with City Staff, City Attorney Time Frame 9.12 Months 8.10 Months 12-15 Months 12 Months * Standard fee includes Conversion and Publication only - Codification not included. ** Current page count for combined city codes is 800 pages. This could increase or decrease depending after codification. *** $450 online code fee assumes all publications are combined into one document. If the five publications are kept separate, an additional fee of $100/publication applies for online hosting effective after the first year of the contract. This would total $950/year for host fee. When evaluating the RFP's for the cost of services, in many instances an "apples to apples" comparison was not possible due to the unique packages that each company provides. However all four companies do offer flexible payment options and will work within the city's budget cycle. In addition to comparing the costs associated with the scope of services provided, staff reviewed the overall appearance, organization, and search -ability of the code on their current customers' websites. Customer service and support were also an important consideration. References were checked for each company and they were all satisfactory. After considerable evaluation, it is staffs recommendation to enter into a contract with Sterling Codifiers. Sterling was most responsive and attentive to discussing the specific needs of the City of McHenry without trying to "upsell" other products and they provided a clean and direct proposal with a simple fee structure. There are no exceptions included in the proposal that could result in additional fees to the city or complex add-ons. Finally, Sterling Codifiers is the only respondent that does not rely on in-house attorneys to evaluate the code. Sterling works directly with relevant municipal staff and the municipal attorney to develop a draft code for presentation. American Legal Publishing General Code and MuniCode use in-house attorneys to redo the entire code, implementation of legal findings, and publication of the newly adopted code. As additional information, the Rollins family have owned and operated Sterling Codifiers for three generations. Rob Rollins would be the sole contact for the city and will work directly with Staff and the City Attorney to discuss any problem or conflicting areas in the existing code or any major revisions or potential new legislation the city may be working on that would impact the project. Sterling Codifiers is committed to their customers and communicates on a regular basis — not only when new codes are adopted. Sterling Codifiers proposal, company information, and list of Illinois municipalities whom they currently serve has been provided for your reference. RECOMMENDATION: Therefore, if Council concurs, then it is recommended a motion be made to award the proposal for Codification, Supplementation, and Online Hosting of the McHenry Municipal Code to Sterling Codifiers, Inc. for the base price of $14,800; online host fee of $500; and, supplementation of $21 per page. PROPOSAL FOR CODIFICATION foI the CITY OF McHENRY, ILLNOIS I. Materials Furnished By City: The following is a listing of regulations of the City and approximate pages associated with each document. Municipal Code: 500 pages Zoning Code: 195 pages Subdivision Code: 45 pages Plat Certs — 11 pages Tech Standards — 50 pages Traffic Code — 40 pages Historic Preservation— 20 pages Stormwater Management— 157 pages The City's RFP does not indicate that the Plat Certs, Tech Standards nor the Stormwater Management regulations are to be codified. Therefore this proposal will not factor in cost for those documents. II. Initial Services: A. Organization: The first step in the project will be to list out all the provisions of the codes and ordinances and create an organization grouping like subject matters together. Sterling will then submit the new table of contents and any initial questions we have to the city. The city will review the same and indicate any changes it desires in accordance with the time frame in section IV of this proposal. B. Compile Legislation: Using the organization described above, Sterling will edit, compileI review and analyze all the legislation of the city, checking for: ♦ Provisions that are conflicting, duplicated, inconsistent or obsolete; ♦ Vague language; ♦ Current state statutes. All statute references contained in the city's legislation will be corrected to current citations, ♦ Recommendations as to areas where existing legislation is possibly outdated and new legislation could be considered. Sterling Proposal -Page 1 The city officials will communicate to Sterling staff any concerns and/or problem areas that have arisen with the use of its existing code or ordinances, or any major revisions or potential new legislation the city may be working on that will impact this project. C. Sterling Standards: The cosmetic look, page format, numbering system, type size, style and capitalization will be done according to Sterling standards. Sterling Proposal -Page 2 D. Presentation Of Code Workbook: Sterling will prepare a draft code for presentation to the city. The draft will contain. ♦ Current legislation of the city as organized, edited and compiled, showing the current status of the city's legislation. ♦ Findings of the Sterling staff as a result of the review described above. E. City To Indicate Changes: City officials will review Sterling's findings regarding questions and suggestions, and provide the needed information to allow Sterling to proceed with publication of the code. F. Changes And Format New Code: Sterling will incorporate changes and any ordinances passed since the draft code was presented to the city (which ordinances are subject to normal supplement charges) and format the code for publication. G. Index: An index will be prepared according to Sterling standards. H. Publication Of Final Code: 1. Hard Copy: Sterling will publish the desired number of hard copies of the new code, which includes: binders and custom tab separators. Binders are multi -ring and will be imprinted with the city name. Mylar reinforced tabs, printed on both sides, will be provided for the major titles in the code. 2. Code On The Internet: Sterling uses web based only technology for its codes. At the request of the city, Sterling will also host the city code on our server using our own search engine. For the city's protection and to ensure accuracy, Sterling does not release the electronic files. I. Adopting Ordinance: Sterling will provide the city with a sample adopting ordinance. III. Ongoing Services: A. Supplement Service: Upon passage of a new or amending ordinance, the ordinance will be sent to Sterling, who will prepare it for inclusion in the code. In the process of supplementation, Sterling will review the ordinance looking for possible discrepancies or conflicts. Changes to the table of contents, index and any other pages will be made, and the proper number of supplement sets for hard copy will be forwarded to the city and Sterling will update the internet. B. Post Newly Adopted Ordinances Online As "Ordinances Pending Codification": If the city emails newly passed ordinances to Sterling (no pdf or tiff files), we will post them online in the "ordinances pending codification" folder. Sterling Proposal -Page 3 V. Project Dates: City to provide us all documents necessary to start project (from signing of contract) Sterling to provide initial questions and comments (from receipt of all materials) Preparation and presentation of initial draft and review (from the date that initial questions and comments and all other necessary documentation needed to produce the draft code have been received) City review period Make changes, index and publish new code (from the date that all questions have been answered and necessary documentation needed to produce the code has been received) 1 month 1 month 6 months 3 months** 3 months ** Should the city's review period exceed 6 months beyond the original 3 months allotted for the review (9 months total), Sterling reserves the right to cancel the proposal. Any further work on the project will need to be renegotiated under an addendum to the original proposal. V. Additional Services: Additional Copies Of Code: Additional copies of the code can be prepared at any time, with no minimum order requirement (other than for custom binders and tabs). VI. Cost And Payment Procedures: A. Initial Services: Base price Base prices includes a single column finished code of 875 pages Additional charge over 875 pages Number of hard copies Additional hard copies at time of printing Format code to Sterling's internet server B. Ongoing Services: Supplement service (per code book page; a sheet of paper contains two pages) Update online code Annual host fee Online "ordinances pending codification" service $14,800.00 $18.00 per page 7 $175.00 per hard copy LUDED INC Included $500.00 No additional charge The rates listed in this subsection B are Sterling's current rates and are subject to change. Sterling Proposal -Page 4 C. Shipping And Handling: Shipping and handling charges are prepaid by Sterling and invoiced to the city. D. Payment Schedule. The following is the payment schedule for the initial codification project proposed herein. 50% 25% Balance STERLING parties and charges. On signing of proposal On delivery of draft On delivery of published code or one year from delivery of draft HEREBY CERTIFIES that there is no intermediary involved between the that there are no state or federal taxes included in any of the above THIS PROPOSAL COMPRISES the entire proposal between Sterling and the city regarding Sterling's services. THIS PROPOSAL IS APPROVED AND EXECUTED by an officer of Sterling Codifiers, this 22t" day of September, 2017. STERLING CODIFIERS, INC, Rob S. Rollins, President Sterling Proposal -Page 5 When you open up the code it looks like this. -� Sterling Codfiirrs, Ltc, x E- Ci L5 www.sterlingcodifiers.com i; hx11n :_irhp'I id- 15r Apps (:J Sterling Codifien (:j Codifiers ❑ cPanel (=1 Mi=_c ^�� S I LKLING CADIPIIRS — Rrsults ; Aev 6e ercn� Elk Ridge Clry, Utah City Code [j PREFACE [j ADOPTING ORDINANCE - -itie I-ADMINISTRATIO N - -pite 3 - BOARDS AND COI IMISSlt - ils 3 - BUSINESS AND LICENSE I -file A - PUBLIC HEALTH AND SAF -pile 5 - POLICE REGULATIONS -iue 6 - MOTOR VEHICLES AND T -itle 7 - PUBLIC WAYS AND PROP -me 8 - WATER AND SEWER Title 9 - BUILDING REGULATIONS Title 10 - DEVELOPMENT CODE rw iCITY or ELK RIDGE ©: mm Yew Another Utah Code Please contact the municipality (or questions regarding regulations. Ell; l2idse tiT neboaer i (SOl) �F2?-2300 Elk Ridge City, Utah City Code This cotle was last uptlatetl by ortlinance 14-07 passetl September 23, 2014. SEARCH Disclaimer. The formatting antl pagination of this vreb version of the cotle may vary from the official hartl copy of the cotle. This web version oT [he CoOe Is provided for informational purposes only and may not reflect all of. or the most current. legislation that has been passed. Nor to any action being taken. please consult the clerk for any ordinances that have been enacted that are not contained in this web version. In case of any discrepancy between this web version and the official ortlinances, the ordinances prevail More: The document for folder entries( tall) in the table of contents (TOC) may not have any tent under the heading. To view a text document ( D) dick on the folder in the TOC to reveal the documents vAthln the folder. Tltls process Inay be repealed until you locate the document you wish to view. Left side is what will be called the table of contents (TOC) (which also contains the RESULTS and ADV SEARCH -- we will refer to this area as the TOC throughout the rest of this document) the right side is the main window pane and a small grey banner above the main window allows other features. The main window pane has a link to the city's web page (which will open up in a separate window); a statement that shows what the latest ordinance codified was; a It to see recently passed ordinances we will go over this later) and a disclaimer. TABLE OF CONTENTS: Click on green +symbol to expand the title or chapter. A red x sign will appear by that folder which when clicked on will condense the listing. Whatever you click on in the TOC is what will show up in main window. So if you click on a chapter, then the beginning of the chapter will be viewable, and you can just scroll down to where you want to go --- if you click on a section, then the main pane will automatically scroll to that section (the complete chapter will load, so you can scroll up or down in the main pane). Clicking on a title will NOT show the complete title -- (this was a conscious programing decision) The vertical bar between the TOC and the main pain slides left to right if you want to view more of the words of the TOC -- this feature does not function on a mobile device -- this is a mobile device issue and not a Sterling issue -- we continue to monitor the changes in mobile programing and hoping someone will develop something to allow this to happen in the future. The second entry in the TOC is the "ordinance pending codification" feature --this will be explained later in more detail VIEWING A CHAPTER: Clicking on a chapter in the TOC will produce the complete chapter -- see picture below � €rcrling Cadititrs, lnc. www.sterling cod ifiers.conrittolde bn ok/ind ex. 11111p'b:":,I ::.it t° Apps 0 Sterling Codifers O Codifters C] cPanel C3 Misc STERLING CODIPIi� T;RS cm of ELK RIDGE u Elk Ridge Utah: starcn, Q mm ,View Another Utah Code _. •__ _. _.. Rtslts 9 Y : City Code __... Please Conla[tme munlclPallty for questions regarding regulations. G PREFACE I] ADOPTING ORDINANCE Elk Ridge UT teeboaee (501)1'_3-_ip0 �_. Title 1-ADMINISTRATION ' Title 2- BOARDS AND COHMIS51C Chapter 4 ' Title 3 -BUSINESS AND LICENSE f ,,. Chapter l: GENERAL LICENSE P SOLICITORS, CANVASSERS, PEDDLERS AND ITINERANT MERCHANTS Chapter 2: LIQUOR CONTROL Chapter 3: TAXES 344:DEFINITIONS: ' Chapter 47SOLICITORS CANVA 34-2: LICENSE REQUIRED: 3-4-?:LICELICENSE RREQUIRED: G 3-4-1:DEFE9 3.4-3° APPLICATION FOR LICENSE: FJ 3-4-3: APPLICATION FOR LIC add: FEES: Cj 3-4-4:FEES: 3-4-5: LICENSES AND BADGES: 3-4-5: LICENSES AND BADGE 3-4-6: NOTICE OF REVOCATION: Lj 3-4-6: NOTICE OF REVOCATI ILL REVOCATION AFTER HEARING: Lj 3-4-7: REVOCATION AFTER E 34-8: APPEAL: L] 3-4-87 APPEAL 34-97 ADDITIONAL REQUIREMENTS- U 3-4-4:ADDITIONAL REQUIRE 3. ,oM EXCEPTIONS: V 3.4-10: EXCEPTIONS: ' Chapter S: CONSTRUCTION COI 3.44: DEFINITIONS:tl O ' Title 4- PUBLIC HEALTH AND 54F « Title 5 - POLICE REGULATIONS + Title 6 - I IOTOR VEHICLES AND T I As Used In this chapter, the following Words and terms shall have the meanings ascribed to them In this section- * Title% - PUBLIC WAYS AND PROM Title 8 - WATER AND SEWER CANVASSER OR SOLICITOR. Any individual whether or not a resident of the city, traveling either by foot, wagon, motor vehicle or other type of Conveyance from place to place, from house to house, or from street to street taking or attempting to take orders for the sale of goods, Wares and -. edingcoddiers.<om/cale600klgetBoakData.php7ahapter id-19937 'openly of any nature Whatsoever for fUlUfe delivery, or tOr services t0 b2 furnished or performed In the future. whether or not The first thing to appear in the chapter is the section listing (same as what is in the code book). If you click on anyone of the sections in the section listing -- it will take you to that section of the code and the TOC will auto sync with where you are at. By doing this, the program has placed you in the section mode of the chapter, so you can't scroll up or down to other sections --- you would need to use the right and left arrow keys in the small banner to move to the next or previous secion OR just use your browser's back button to take you back to the beginning of the chapter. At the end of each chapter name and section name are two icons: The globe (ICI is an icon that allows you to bookmark this chapter or section to your computer -- it is ONLY resident on your computer -- no one else can see what you have bookmarked. Press the icon and a link will appear, press CTRL C which copies the link -- place the link in your browser's URL location and press enter, then the page will appear and you can save it as a favorite and name it what you want. This feature is helpful if you are repeatedly asked about a certain regulation, which will allow you to go right to the regulation. Recommendation -- if you create a number of links, is to create a "code folder" in your favorites and place them in there so you can manage them easier. The 0 allows you to email the link of that chapter or section to someone. This feature is ONLY functional if you have an email program loaded on your computer -- this will NOT work with a web based email program (ie. google mail, Hotmail, etc.). Once you click on the icon, your email program will open up, the link will automatically be placed in the body of the email and all you have to do is enter the recipients email address and press send. When the recipient receives the email they click on the link and the code opens to that location. you may be asked "why not just send them the actual text -- 2 reasons #1: we felt it best to take them right to the code, that way if they have more questions or that link did not answer their question then they are at least in the right location of the code to search for their answer vs. contacting the city and asking for more info. #2 the way our system is designed we want limited access to the database to protect its security -- this was the most efficient way to accomplish this without have to add another layer of security) Saving: The easiest way to save a chapter or section so that you can work with it is to click on the chapter or section in the TOC, move your cursor over to the main pane and block the text with your cursor -- right click your mouse and press copy -- open up your word processor and press paste. It is not recommend to copy large chucks of data (say a complete chapter when you only need a section at the moment -- reason is things change --- so if you copied a complete chapter, changed what you needed in that section and then a month or so later pull up that document that you saved and started working on other parts of the chapter, they could have been changed since you last copied it .only copy what you need at that given moment). Also, when copying, make sure that the chapter or section has not been modified by a recently past ordinance -- this will be indicated by "This section has been affected by a recently passed ordinance, 60-2013 - ABANDONMENT OR LOSS OF NONCONFORMING USES. Go to new ordinance." Indicated at the chapter or section level -- more on this later. INTERNAL LINKS: Below in section 3-4-6 you will see a 3-1-13 in blue and underlined. Any time you see code references in blue and underlined, these are internal jump links that will take you to that location in the code. Just click on the link and it will take you to that location -- press your browser's back button to return you to your original location. }. Staling Codifiars, Inc. x 4- C [:; www.sterlingcodifierscomicoclebook/iiidenphp'book id=456 .'r Apps CJ Sterling Codieers p Codifters 0 cPanel d Misc STIa K1.,IIN CODII'I ERS TCc R eni tli AdY Search 0 Elk Ridge City, Utah: City Code �] PREFACE [� ADOPTING ORDINANCE Tltte 1 -ADMINISTRATION Tltte 1 - BOARDS AND COMOSSIC Title 3 - BUSINESS AND LICENSE I Chapter 1: GENERAL LICENSE P Chapter 1: LIQUOR CONTROL Coapier 3: TAXES Chapter 4: SOLICITORS, CANVA 3-4-1: DEFINITIONS: U 3-4-2: LICENSE REQUIRED: [] !,-4-3: APPLICATION FOR LIC [j 3-4-4: FEES: [] 3-4-S: LICENSES AND BADGE IF) 3-4-6: NOTICE OF REVOCATI I11 3-4-7: REVOCATION AFTER F. [j 3-4-8: APPEAL: I_]3-4-9:ADDITIONAL REOUIRE'1. J 3-4-10: EXCEPTIONS: Chapter 5: CONSTRUCTION COI Title 4 - PUBLIC HEALTH AND SAF a Title 5 - POLICE REGULATIONS a Title 6- t10TOR VEHICLES AND Ti Title 7 - PUBLIC WAYS AND PROPI " Title 8 - WATER AND SEWER a Tntoo- an11 niur. ncnn ATInNc SEARCHING: Crry of ELI< RIDGE IW Yew Another Utah Code - Please contact Me municipality for Questlons re9ardir�g re9ula[ians. Elk Ridge. UT o-ebpage ! (801) 42.3-2300 3.4-6: NOTICE OF REVOCATION: C7 Notice of the hearing for revocation of a license shall be given In wrlltng, setting Torth speclficalry the grountls of conlplalnl antl the time antl place of hearing Such notice shall be mailed, postage prepaid, to the licensee at his last known address or at the address shown on his application. The hearing and notice shall in all other aspects substantially comply with section 3-1-1=13 of this title. (Ord. 91 5-22-11, 5-22-1991. eff. 5-22-1991) 3.4-7: REVOCATION AFTER HEARING7:� Licenses Issued pursuant to this chapter may be revoked by the Cily law enforcement agency of the city recorder, after notice antl hearing, /or anV Of the following causes. (Urtl. 91-5-22-11. 5-22-1991, eff. 5-22-1991: amd. 2003 Cotle) A Fraud. misrepresentatlon or a false statement contalnetl In the application for the license B. Fraud, misrepresentatlon Tor false statement matle In the course of carrying on his business as sollcltor, canvasser, peddler or Itinerant merchant C. Any violation of this chapter. The first thing to remember is that the search engine ONLY searches for what you give it -- it is NOT a smart search engine -- meaning you can't put in the word "chicken" and expect it to return you results for "roster" or "hen". When searching, the system may not return you any results, however you know it is in the code somewhere --- example -- you search for "barking dog" however there are no results, that doesn't mean it doesn't exist, it is just that the legislation is not written as "barking Jog" maybe it is written as "animals howling". You may have to refine your search and/or think outside box in how the legislation can be written (prime example is the one just given -- most people think of barking dogs, however the city has determined that it wants to use the word "animal" instead of dog). There are two options for searching --advance search (adv search -the third tab located in the TOC) and what we call the simple search (it does not say "simple" on the web page). The main difference between the two searches is that "simple search" will search for whatever you place in the search box independently of any phrase you enter. So if you search for "chicken coop" (no quotes) it will search for "chicken" and it will search for "coop". The simple search is really best used for ONLY searching for a particular single word. The adv search is different as it automatically searches what you enter as a phrase by default. So if you enter "chicken coop" (no quotes) it will ONLY find occurrences of "chicken coop". Once you enter a word or phrase and press search, then the "results" (the second tab in the TOC) will show your results. It shows it in order of the code book and places the section number along with text that is suroundin g the word or phrase you searched on. Below is a result of using chicken. �. Stedin� «tl�fer,.In�. x www,sterlingcodifiers.com/coclebook/index.131ii)?Iinok-irl=456 9' Apps D Stcding Codiffers d Codifiers 0 cPanet ❑ Mix S;I'LRLING C ODIFIERS A+,x ewnninm. tirtrm,."A Adv Search Search Reaulta 1 document matched your query "chicken"' 1. 30-18--:: HOBBY ANIMALS. MALS: where pehnit[etl by the city zoning ordinance, hobby animals include drickens, ducks, pigeons, miniature horses and ocher like animals approved i9 ® I View Another Ulah Code • r r _ Please contact the municipalitj for questions regardma regulations. Elk Ridge. UTNvft ee'(801)423-2300 Elk Ridge City, Utah City Code This code was last updated by ordinance 14-07 passed September 23, 2014. SEAIICM I DiselaimeP The formading and pagination of this web version of the cotle may vary from the oficial hartl copy of the code. This weD version of the cotle is provitletl for informational purposes only and may not reflect all of. or the most current. legislation that has been passed. Friar to any action being Taken. please consult the clerk for any ordinances that have been enacted that are not contained In this web version. In case of any discrepancy between this web version and the official ordinances. the ordinances prevail. Note: The document for folder entries( t-J) in the table of contents (TOC) may not have any text under the heading. To view a text document ( U) click on the folder in the TOC to reveal the documents within the folder. This process may be repeated until you locate the document you wish to view. The simple search has a spell check associated with it. If you typed in "chcken" (no quotes) then you will receive a response for a different spelling of what you are searching for. COPYING THE RESULTS: Once you have the search results in your TOC you can place your coursor in the area of the results (don't place them on the acutal results, just somewhere in the box) and right click and select "select all" - then everything will be highlighted, then right click and select "copy" and then you can paste it into your word processor or email. The results will stay until you clear them or do a new search. When you click on a reslut, it will pull up that location in the code. The results will stay in the TOC, however if you click on the TOC tab, then you will see that the TOC automatically syniced to the location you clicked on. It will only be showing the section, so you will either need to click on the chapter to view the complete chapter, or use the right and left arrow to navagate. In the adv search tab --it has 3 different options --the "all these words" and "any of these words" work like the "simple search" it searchs for the terms independently. ORDINANCES PENDING CODIFICATION: This feature allows you to see an ordinance that has been passed by the city, but not yet codified. . The main thing to be aware of is that the "ordinance pending codification" folder ONLY exist if there are ordinances pending. If you don't see this feature in the TOC don't be worried as there may not be any ordinances that have been submitted to be codified. Ordinances received by the codifier are placed in this folder within 24 hours of receipt (by the codifier) of the ordinance. Ordinances must be submitted in a word, wordperfect or rtf format, pdf formats are not searchable and cannot be placed in the pending folder. A link is placed at the code section that is affected by the new ordinance so the end user will know if this chapter or section has IT:�ifsi�Ti. �:J The link allows you to go to the new ordinance for review and then if you would like to go back to the s chapter or section of the code you were just at, click the browser's back button. New ordinance notification cannot be placed below the section level (i.e. cannot go to a subsection level). Recommendation --things change quickly in any municipality -- if you are drafting an ordinance, make sure there hasn't already been a change to that section of the code before you start drafting and, again things change, make sure you double check before finalizing the ordinance. 0 Oak BmoK Illinois: Village Code fl ORDINANCES PENDIPIG CODIFICA: Q lOSO-AUTHORI2EQ LIQUOR LI [j 1051 -TRAFFIC REGULATIONS �] 1052 - HOTEL. CONVENTION Al [] 1054- LAWS AND RULES OF TF D 1055 -LIQUOR LICENSES [� PREFACE [] ADOPTING ORDINANCE Title 1 - ADMINISTRATION ' Thle 2-BOARDS AND CONHISSIC ° Chapter 1: PLAN COMMISSION ' Chapter 2: BOARD OF FIRE ANC. ' Chapter 3: ELECTRICAL COrIt 11 * Chapter 4: LIBRARY Cot If IISSK " Chapter 5: HOTEL, CONVENTIO a 2-5-1: COt-ItiITTEE E5TABLIf L] 2-5-2: HEMBERSHIP; APPOIP 2-5-3: OFFICERS; MEETINGS Lj 2-5-4: AUTHORITY: ®m Vie.v Another Illinois Code • �:W::r1illY:�+• _ Please contact the municipality for questions regarding reoulaGgns. Oak Brook IL tce6uaae ; (630) 368-5000 The section below has been affected by a recently passed ordinance, 1052 -HOTEL, CONVENTION AND VISITORS CON4dITTEE. Go to new ortlinance. 2-5.2: MEMBERSHIP; APPOINTMENTS:'" A Appointment. The village president shall appoint ten (10) persons to serve as members Of the committee. subject to the ativlce and consent of the bQartl of trustees The committee shall consist or six (G) persons who operate Or manage a hotel or motel within the corporate limits of the village, one representative of Oakbrook Center. two (2) residents at large of the village. and the tliredor ei the greater Oak Brook chamber of commerce. 8. Term The term Of each committee member shall be for One year or until their successors are appointed or confirmed. Appointments shall be made On a yearly basis from 64arch 1 of one year throuyh February of the lollowing yeas (Ord G•452. 9-25.1<i90; Ortl. G-467. 5-28-Ifr9t; Ortl. %-702. $-13- 2002:Ord. G-8�8. b-13-2008; Ord. G-9y0. 1-22-2013; Ord. 0-1043. 1-27-207F) OTHER CODE FEATURES: Print icon ---pressing this will reveal a print tree. Whatever section or chapter you are currently clicked on in your TOC will automatically be checked for you when you click the print icon. Place a check mark the box of the data you wish to print --- if you want to print a chapter, click the box by the chapter name and it will automatically check all the boxes underneath --- you can also uncheck any box you don't wish to print. Once you have checked what you want to print, press the "print" button either at the top or bottom of the tree. Texta The + and - symbols allow you to increase or decrease the size of the font ONLY for the data in the main pane. This only affects what you see on screen -- it will not affect the size of the font if you print it out. If you need larger font printed, copy and paste to a word processor and then increase the font through the word processor. View Another Utah Code: This feature allows you to click on another city's code in the same state you are in. This feature is handy when drafting new ordinaces to see how another city's (that you know regulates the subject you are interested in) legislation reads. By clicking on another city, that code will open up in a new tab so you won't loose your place where you are at in your code. (you have to allow popup in your browser to make this work) Search Utah Codes: This feature allows you to search all codes in your state. Again handy in drafting new legislation, however not sure which city regulates the subject you are searching. Clicking on this link brings up a new page like below: Sterling Ccdifiers -Stag x Rr G" ,'., sterlin�wdifiers.mm �-1 �� ird v,ILpiip — Apps [.) Sterling Coditiers Li Ccdifiers U ePanel l Mist ST�E77��R7 LING C.OD I h I ERS C CONTACT u5 ` l GET CODES In the box provide place the word or phrase you would like to search for. If searching for a phrase, make sure it is in quotes, otherwise it will search for each word independently of the other word(s). Results will be returned by cities that have what you are searching for. Click on any city and that code will open into a new window and automatically bring up what you searched for in the results tab. FAQ's: If you have a frequently asked questions (FAQ) page on your web site you can always add direct links to sections of the code. As an example, assume that you receive a number of inquiries from citizens on "vicious dogs" -- in your FAQ section you can place a link to a title, chapter or section of your code using the following syntax: To a title www..com/name of city,state abbrevation:8 To a chapter www.sterlingcodifiers.com/name of city.state abbrevation:8-5 To a section �n�ww.sterlin�codifiers.com/name of city,state abbrevation:8-5-2 Example of an actual link www.sterlingcodifiers.com/Blandin�,UT:8 Sterling Codifiers, Inc. Company Profile A. Business History And Organization: Sterling Codifiers is a family business, founded in 1954 by Robertson W. Smith, Executive Director of the Association of Idaho Cities from 1948 to 1960, and incorporated under the laws of the State of Idaho on October 1, 1960, Bobbi Rollins, daughter of the founder, was President of Sterling from 1975 to 2007. Rob Rollins, Bobbi's son, joined Sterling in 1993 as Vice President and in 2007 became President and owner of the company. B. Service Area: Sterling Codifiers serves all states in the United States west of the Mississippi River, together with the states of Illinois, Wisconsin and Michigan. The codification and supplementation of legislation is our only business, and we are currently serving over 1,000 municipal, county and special district governmental units in 25 states. C. Professional Staff: Sterling Codifiers has a staff of twenty five consisting of: editorial, index, proof and keyboard personnel, who are well versed in all aspects of ordinance codification. D. Business Philosophy: Sterling's business philosophy is to provide the most professional codification services in the country, and our reputation is built on values of honesty, fairness, high standards and the quest for excellence. E. Years In Business: Sterling is celebrating 53 years developing procedures that result in superior services for our clients. Sterling professionals maintain regular communication with its clients to have a good understanding of the project by both parties. Key Personnel 7ACKIE CAMPBELL. Jackie joined Sterling in 1966 after attending the University of Wyoming and working in city government for a few years. She has been instrumental in leading the research/editorial department with a thoroughness that is unparalleled in the industry. Jackie has almost 40 years experience with the codification of municipalities of all sizes. Her contributions to Sterling's procedures include enhancing the utility of municipal codes through better organization, thorough legal research, and quick retrieval of essential materials. DIAN SAITO. Dian joined Sterling in 1975. She is a graduate of Oregon State University and has been involved in most aspects of Sterling's new codes process. Dian states " The new codes editor is responsible for the initial research in each codification project. This culminates in the draft code, which is a compilation of the client's current legislation. Editorial comments and questions are inserted in related code sections to address any conflicting provisions within the code text and with state law. "Dian applies a common sense approach to her editing and research, based on 29 years of codification experience. Dian is also known for her side-splitting sense of humor and indomitable good cheer. TAMMY L. WALLACE9 Prior to joining Sterling in 1995, Tammy worked for ten years with attorneys in all areas of civil, criminal and governmental law, followed by four years as a deputy city clerk and account clerk working closely with her city attorney incorporating newly -adopted legislation into the city code. Tammy has produced over 50 codes in the Western United States gaining invaluable insight into the legislation needed by municipalities for effective local government. Tammy states that her position with Sterling is important, not only to the company but to our clients "because my experience in government and law has brought an understanding of the inner workings of the governmental structure and the issues facing municipalities. " ATTORNEYS: Sterling's consulting attorneys are Jerry Mason and Nancy Stricklin. Mason and Stricklin, LLP conducts a multi -jurisdictional legal practice emphasizing public law from its office in Coeur d'Alene, Idaho. Combining the experience and ability of two experienced municipal practitioners, the firm addresses the needs of local public agencies with a problem -solving approach designed to resolve issues in the public interest. The firm engages in preparation and evaluation of core municipal documents for cities and counties, large or small. Members of the firm are active participants in state (Association of Idaho Cities, Idaho Association of Counties and Idaho Municipal Attorneys) and national organizations (IMLA and American Planning Association) intended to serve public agencies. Serving as counsel to statewide public sector clients allows the firm exposure to a variety of issues beyond those experienced in service to everyday clients. Involvement in legislative matters also aids in keeping firm members aware of trends and issues at the state and national level. Serving as the appointed city attorney for six (6) cities keeps firm members in constant touch with everyday municipal problems. Members of the firm have extensive experience in matters of land -use planning and zoning, municipal contracting, ordinance drafting and review, intergovernmental agreements, election procedures, public officials' authority and responsibility and general governmental powers. A biographical outline of the primary two practitioners with a substantial public law background follows. Terry Mason. A native of Illinois, Jerry Mason has worked for 30 years as a local government administrator and as legal counsel to local government ofFcials; 11 years as a public planner and more than 18 years in local government legal practice. A 1970 graduate of Illinois College (B.S., Economics and Business, w/honors), he holds graduate degrees from Idaho State University (M.A., Government, 1978) and from the University of Idaho (J.D., 1985, w/honors). Jerry serves as counsel to the Association of Idaho Cities and to the board of trustees of the Idaho Counties Risk Management Program (ICRMP), a 550+ member local government liability and property insuring pool. Additionally, his firm has provided legal assistance for numerous Idaho cities and counties. Jerry frequently assists Idaho's state associations of cities and counties in matters of legislative concern, particularly involving matters of personnel, land use planning and property rights. Nancy Stricklin. Born in Idaho, Nancy has 14 years in local government legal practice. A 1986 graduate of Idaho State University (B.S., Political Science) and 1989 graduate of University of Idaho (].D.) Nancy served in the capacities of deputy city attorney, acting city attorney and interim city attorney for the city of Coeur d'Alene before entering private practice. She has worked extensively in matters of municipal franchising, procurement and contracting, personnel and has advised regarding a broad spectrum of local administrative and legislative issues. Nancy has prepared numerous model and specific ordinances addressing a broad variety of topics. STERLING CODIFIERS 39Q6 Schreiber Way Coeur d'Alene, ID 83815 (208) 665-7193 TABLE OF CONTENTS TITLE 1 Administration City Code .................. . Saving Clause Definitions .................. General Penalty ............. . Mayor And City Council ........ . Redevelopment Agency Officers And Employees ....... . Employee Appeals Board .... . Finance Director ........... . Elections ................... Administrative Hearings ..... . Municipal Code Enforcement .... . T17LE 2 Boards And Commissions Reserved TITLE 3 Revenue And Finance Purchasing ................. . Taxes ..................... Municipal Energy Sales And Use Tax ................. Sales And Use Tax ......... . Telecommunications Service Providers Tax ............ . Funds ....................0 TITLE 4 Business And License Regulations Business License Provisions .... . Revocation For Pornography Violation ................. Alcoholic Beverages ........... 2 Sexually Oriented Businesses And Employees .............. 3 Residential Solicitation 4 1 2 3 TITLE 5 4 5 Health And Sanitation 5A 6 Refuse And Inoperable Motor 6A Vehicle Storage .............. 1 66 Nuisances 2 7 Noise Restrictions On Uses S Or Activities 3 9 Fireworks ................... 4 Construction Site Cleanliness .... 5 Watercourse Disruption ......... 6 Protective Ground Cover ........ 7 TITLE 6 Public Safety Offenses 2 Housing Discrimination ....... 2A Destroying Or Defacing 1 Property ................. 2B 2 Obstructing Public Ways ...... 2C Curfew ................... 2D 2A Firearms And Weapons ....... 2E 2B 2C TITLE 7 3 Motor Vehicles And Traffic Code; General Provisions Traffic .. 1 Administration And Enforcement a 9 0 V a 0 9 0 T 0 0 9 ff 5 1 A Proper Lookout And Control By Driver ................... 2 1 Stopping, Standing And Parking .. 3 Commercial Vehicles 3A 1 A Recreational Vehicles ........ 3B July 2011 Name Of Client TITLE 7 (cont.) Stormwater And Drainage ....... 8 Storm Drainage 8A Road Regulations ............ . 4 Stormwater Construction Off Road Vehicle Operation ...... 5 Activity Permit ........... . . 8B Handicapped Parki Hng Facilities ... 6 Mandated Practices And Prohibited Activities ..... , , , . 8C Civil Penalty, Administrative TITLEB Hearing..................8D Explosives ..... . . ...... . . ... 9 Public Ways And Property Excavations And Street Cuts ..... 1 TITLE 11 Telecommunications; Use Of Rights Of Way ... . . . . .. . . . .. . 2 Zoning Regulations Prohibited Structures 3 Snow And Ice Removal , . , . , .... 4 General Provisions. 1 Trees ...................... 5 Definitions 2 Parks .............. . . . ..... 6 Planning Commission 3 Board Of Adjustment ..... , , ... , 4 Constitutional Takings Procedures . 5 TITLE 9 Zones And Districts ... , , , ... , , 6 Residential Zones ........ 0 , , .. 7 Utilities And Public Services Suburban Residential Zone RE-20 ................... 7A Water Use And Service ......... 1 Single -Family Residential Zones Secondary Water Systems 2 R101-81 R-1-8(A), R-14,8(AG), Sewer Regulations 3 R-1-10, R-1-12.5 .... , , , , . , , 713 Drainage Easements ...... , , , , . 4 Legacy Planned Residential Garbage And Refuse Disposal ... 5 Unit Development Zone Stormwater Control System . , , ... 6 (PROD) . . . . .. . ... . .. . . . .. 7C Roylance Farms Phase II Planned Residential Unit TITLE 10 Development Zone (PROD) ... 7D Quail Ponds Planned Buildings And Construction Residential Unit Development Zone (PRUD) .. , , ... , . , . , a 7E Building And Related Codes a R 1 Residential Zone R=2 .. , , .... 7F Fire Code .... . . ...... . . . . . . . 2 Multi -Family Residential Construction Permits And Fees ... 3 Zone R-3 7G Plan Check Fees 3A Multi -Family Residential Flood Damage Prevention , ..... , 4 Zone R4 ........ . . .... . . 7H Relocation Policy For Cold Creek Village Planned Acquired Property .. , ... , ... , . 5 Residential Unit Development Public Works Standards .. , . , , , . 6 (PRUD) , , .. , , , , , .. WIN 71 Sidewalk, Curb And Gutter Residential City Center Replacement Program .. , , . , , . , 7 Zone RCC . .. . ........... . . 7J July 2011 Name Of Client TITLE 11 (cont.) Commercial And Manufacturing Zones ..................... 8 Commercial Zones C-1, C-2 ... 8A Planned Commercial Zones CP-1, CP-2 ............... 8B Planned Manufacturing Zone MP-1 0 a a 9 W I W 0 9 W a 9 & E 0 9 P 0 a 8C Design Standards For Commercial Development 8D Hillside Protection Zones HP-1, H P-2, HP-3 ................. 9 Regulations Applicable To More Than One Zone ............. 10 Planned Residential Unit Development (PRUD) A W as W V W 0 11 Group Dwellings ............. 12 Manufactured Housing ........ 13 Conditional Uses 0 a a 0 a 5 a V a a & 0 14 Nonconforming Buildings And Uses ..................... 15 Home Occupations ........... 16 Parking And Loading; Traffic And Access ................ 17 Television Satellite Or Dish Antennas ................. 18 Restricted Lot (R Lot) Development ............... 19 Sexually Oriented Businesses ... 20 Wireless Telecommunications Towers And Antennas ........ 21 Sign Regulations For All Zones .. 22 Vested Rights ............... 23 TITLE 12 Subdivision Regulations Genera{ Provisions ............ 1 Definitions .................. 2 Development Procedure And Approval Process . . . . . . . . . . . . 3 Assurance For Completion And Maintenance Of Improvements ... 4 Minor Subdivisions ........... . Improvements, Reservations And Design ...... 4 . lrnpact Fees ............... I . Condominium Approval ........ . INDEX July 2011 Name Of Client 6 7 8 CHAPTER 1 ANIMAL CONTROL SECTfON: 6-1- 1: Definitions 6-1- 2: Administration 6-1- 3: Animal Licensing And Permits 6-1- 4: Restraint, Animals Running At Large, And Impoundment 6-1- 5: Rabid Animals And Animal Bites 6-1- 6: Dangerous Or Vicious Animals 6-1- 7: Nuisance Animals And Abatement 6-1- 81 Cruelty To And Mistreatment Of Animals 6-1- 9: Sale Of Animals 6-1-1 o: Prohibited Acts And Activities 6-1-11: Wild Animals 6-1-12: Violations 6-1-1: DEFINITIONS: When used in this chapter, the following terms shall have the following meanings regardless of whether the term is capitalized unless the context clearly indicates that the term should have another meaning. ANIMAL: Any living being which has the power of volun- tary movement except human beings. ANIMAL BOARDING Any facility or establishment which temporarily ESTABLISHMENT: takes in animals for the benefit of any person_ ANIMAL GROOMING Any establishment maintained for the purpose PARLOR: of offering cosmetological services for animals for profit. ANIMAL SHELTER: A facility owned and/or operated by a govern- mental entity or any humane society which is incorporated or registered as a foreign corporation within the state of Utah and which July 2011 Name Of Client 6-1-1 6-t-1 keeps and cares for seized, stray, homeless, quarantined, abandoned or unwanted animals. AT LARGE: Refers to an animal which is on or off the premises of its owner not under the control of the owner or his agent by leash, cord, chain or other means of physical restraint which is reasonable for the specific animal. ATTACK: A. An animal's attempt to bite a human being or another animal, B. Any other action committed by an animal which places a human being or another animal in danger of imminent bodily injury, or C. An attempt by an animal to place a human being or another animal in danger of imminent bodily injury. BITE: An actual puncture, tear, or abrasion of the skin inflicted by the teeth of an animal. CAT: Any type of feline which is typically damesti- cated, regardless of age. COMMERCIAL Any animal including, but not limited to, dog, ANIMAL: cat, roden#, fish, or bird kept for sale by a pet store or other permitted use in a commercial zone. DOG: Any Canis familiaris which is over six {6) months of age. Any Canis familiaris under three (3) months of age is a puppy. DOG BREEDER: A person who breeds purebred dogs, either for profit, as a hobby or for any other reason and who sells, barters or gives away the puppies in the litter(s). WILD ANIMAL: Any animal (except for dangerous animals) which: July 201 t A. Is native to the city area, Name Of Client 6-1-2 8. Exists in the city in a state of nature, and C. Has no owner. (Ord. 2007-1, 1-9-2007; amd. Qrd. 200M2, 2-24-2009) ADMINISTRATION: Animal Control Supervisor And Animal Control Officers: 1. The office of animal control supervisor is hereby created, The chief of police is appointed to be the city's animal control supervisor until another person is appointed to the position by resolution of the city council. The chief of police, with the consent of the city council, may designate an officer to act as the city's animal control super- visor. 2. The animal control supervisor may appoint such other animal control officers as he shall deem necessary and for which the city council has allocated funding. 3. Animal control officers shall be considered employees of the police department. 4. Each animal control officer shall: either: (1} A law enforcement officer as defined in Utah Code Annotated sections 53-13-102 and 53-13-103, (2) A special function officer as defined in Utah Code Annotated sections 53-13-102 and 53-13-105, or (3} Certifiable as a law enforcement officer or special function officer within twelve (12) months of accepting a position as an animal control officer, b. Take an oath of office, c. Have authority to enforce the provisions of this chapter, d. Be primarily engaged in the enforcement of this chapter and/or state laws relating to the control of animals. July 2011 Name Df Client 6-1-2 6=1=2 5. The animal control supervisor, animal control officer or police officer shall have authority to apprehend and impound any animal found in violation of this chapter, including: aI Animals for which a license is required which are found without a license, and b. Animals which are at large. 6. In enforcing this chapter, the animal control supervisor, animal control officers and other peace officers are authorized to enter into the open premises of any person to take possession of any animal involved in the violation of this chapter. Nothing in this subsection, however, shall: a. Dispense with the need for an arrest or search warrant which would otherwise be required, or b. Prevent an animal control officer from pursuing an animal into closed premises when the pursuit has been continuous and the officer has reasonable cause to believe the animal was off the premises in violation of this chapter. 7. Police officers may also enforce the provisions of this chapter. B. Duties Of Animal Control Supervisor And Animal Control Officers: 1. The animal control supervisor shall: a. Enforce the terms of this chapter and perform other responsibilities assigned to him by the mayor, In . Keep adequate records of all animals impounded and all monies collec#ed, c. See that all animals and holding facilities in the city are licensed, controlled and permitted in accordance with any applicable ordinances, regulations and/or laws and that all holding facilities are reasonably maintained and cleaned, d. Establish, in cooperation agencies, humane organizations r abies vaccination and control. July 2011 with other cities, governmental or others, adequate measures for Name Of Client 6-1-2 6-1-3 2. The animal control supervisor may delegate any of the duties described in this subsection to a responsible animal control officer. 3. Each animal control officer shall: a. Enforce this section in all respects pertaining to animal control within the city, including the care and impounding of animals and prevention of cruelty to animals. b. Carry out all duties prescribed in this chapter or delegated to the officer by the animal control supervisor or the mayor. C. Animal Shelter: 1. The city shall provide suitable premises and facilities for the keeping of impounded animals. The city council may designate any animal shelter maintained by another governmental agency or humane organization as the city's official shelter. D. Interference With Officer Prohibited% 1. It shall be unlawful for any person to interfere with the animal control supervisor, any animal control officer or any other peace officer in the discharge of the duties imposed upon him by this chapter. 2. It shall be unlawful for any person to take any animal out of the custody of the animal control supervisor, any animal con#rol officer, or any other peace officer by stealth, fraud or force. 3. A violation of this subsection (Ord2007-11-9-2007) shall ben class B misdemeanor 6-1-3: ANIMAL LICENSING AND PERMITS: A. License Required: 1. All dogs over six (6) months of licensed each year. This includes being kept or used as therapy section 6-1-1 of this chapter, age that reside in the city must be dogs residing in the city that are or service animals as defined in 2. All animal licenses issued by the city shall expire on December 31 of each year. July 2011 Name Of Client 3. A!1 new dogs within the city limits must be licensed. 4. Violation of this subsection A shall be a class C misdemeanor. B. i=ees: 1. The city shall issue animal licenses upon payment of the fees established by the city council by resolution. 2. Whenever a dog owner moves into the city or a person obtains a dog which will reside in the city the owner will be required to license the dog according to the following. If the dog is licensed between January 1 and June 30 a -full year fee will be charged. Dogs licensed between July 1 and December 31 a half year fee will be charged. Half year fees apply only to new dogs. 3. The city will allow a reduction in animal license fees for dogs which have been spayed, neutered and microchipped, provided that the credit will not be granted unless the owner of the animal presents a certificate from a veterinarian certifying that the dog has been spayed, neutered or microchipped or other proof acceptable to the city. The city council shall set the amount of the discounts by resolution. 4. All license fees shall be paid at the city offices or another place approved by the city's finance director. 5. No refunds of license fees shall be made for any reason, unless they are approved by the animal control officer. 6. Owners who fail to license their dogs by March 1 of each year shall be subject to a late fee. The amount of the late fee shall be set by resolution of the city council. C. Application For License: 1. Before obtaining a license for an animal, the owner of the animal shall complete an application for license. The application shall be submitted on forms prepared by the city and shall contain: July 2011 a. The name, address and telephone number of the owner, bI The number of dogs residing at that address, Name Of Client -A- -A - ADMINISTRATION Administrative Hearings .................................. 1-8 CityCode...........................................0 1-1 Definitions ............................................ 1-3 Elections............................................. 1-7 General Penalty ....................................... 1-4 Mayor And City Council .................................. 1-5 Redevelopment Agency a V a 0 0 a 0 W I a 0 0 a M A a a N U a 0 9 1 ff 1-5A Municipal Code Enforcement M 6 & 6 V 0 9 0 a 0 0 6 a t a 0 9 V I r 9 6 9 A 1-9 Officers And Employees .................................. 1-6 Employee Appeals Board a a 0 W V t 0 a # 6 a 9 0 M 9 d 0 V 9 1 a 1-6A Finance Director ................................... 1-613 Saving Clause ......................................... 1-2 ADMINISTRATIVE HEARINGS Administrative Orders ................................. 1-8-11 Appeal ............................................ 1-8-13 Appointment And Qualifications Of The Administrative Law Judge.............................................1-8-5 Definitions ........................................... 1-8-4 Effect Of Headings .................................... 1-8-2 Failure To Appear At Administrative Hearing ................. 1-8-10 Failure To Comply With Administrative Order ................ 1-8-12 Notice Of Administrative Hearings ......................... 1-8-9 Powers Of Administrative Law Judge ....................... 1-8-6 Procedures At Administrative Hearings .................... . . 1-8-7 Purpose And Intent .................................... 1-8-1 Request For Administrative Hearing ........................ 1-8-8 Severability.......................................... 1-8-3 ALCOHOLIC BEVERAGES Application For License ................................. 4-2-5 Change Of Ownership Notification ......................... 4-2-9 Classifications ........................................ 4-2-2 Definitions ........................................... 4-2-1 Entry Into Licensed Premises ............................ 4-2-11 Fee For License ...................................... 4-2-6 License Provisions .................................... 4-2-8 License Required .................................... a 4-2-3 Nuisance Abatement .................................. 4-2-10 Penalty ............................................ 4-2-15 Prohibited Acts And Activities ............................ 4-2-13 Prohibited In Parks .................................. 8-64G Qualifications Of Licensee ............................... 4-24 Refusal, Suspension Or Revocation Of License .............. 4-2-14 Sales Subject To Provisions ............................. 4-2-12 July 2011 Name OF Client -A- -B- ALCOHOLIC BEVERAGES (com.) Sexually Oriented Businesses, Prohibited On Premises ......... 4-3-22 Term...............................................4-2-7 AMENDMENTS Building Code ..................................... 10-1-21A CityCode ........................................... 1-1-3 Criminal And Traffic Code ... . .......................... 6-2-1 B Electrical Code ..................................... 10-1-213 Fire Code .................................. . ....... 10-2-5 Mechanical Code .................................... 10-1-2D Plumbing Code ..................................... 10=1-2C Residential Code ............................... . .... 10-1-2E Subdivision ......................................... 12-1-8 Zoning 11-1-4 Zoning Map........................................11-6-2B ANIMAL CONTROL Administration ........................................ 6-1-2 Animal Licensing And Permits ............................ 6-1-3 Cruelty To And Mistreatment Of Animals 6-1-8 Dangerous Or Vicious Animals ............................ 6-1-6 Definitions ..... . ................. . ................... 6-1-1 Nuisance Animals And Abatement ......................... 6-1-7 Prohibited Acts And Activities ............................ 6-1-10 Rabid Animals And Animal Bites 6-1-5 Restraint, Animals Running At Large, And Impoundment ......... 6-1-4 Sale Of Animals 6-1-9 Violations .......................................... 6-1-12 Wild Animals ...................................... 4 , 6-1-11 ANIMALS AND FOWL, ZONING REGULATIONS 11-10-7 ANTENNAS Television Satellite Or Dish Antennas ...................... 11-18 Wireless Telecommunications Towers And Antennas 11-21 BEER (See Also ALCOHOLIC BEVERAGES) ...................... 4-2 BEFOULING WATERS ..................................... 5-6-1 BIDDING PROCEDURES FOR CONTRACTS AND PURCHASES ....... 3-1 BOARDS AND COMMISSIONS Board Of Equalization .................................. 4-1-6 Employee Appeals Board ................................ 1-6A Fair Housing Board ................................... 6-2A-8 Planning Commission ................................. 11-3-1 July 2011 Name Of Client BUILDING AND RELATED CODES Amendments To Codes ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 1Owl -2 Appeals ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 1Owl -5 Availability ......................................... 10-1-4 Codes Adopted ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 10-1-1 Exemptions From Chapter ........................ . . . ... 10-1-6 Fees, Rates And Charges .................. . . ........ . . 10-1-7 Penalty............................................1Owl -8 Updates..........................................a 10-1-3 BUILDINGCODE ADOPTED .............................. 10-1-1A1 BUILDINGS AND CONSTRUCTION Building And Related Codes,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 10-1 Construction Permits And Fees New Dwelling ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 10-3-1 New Public, Commercial Or Industrial Structures .......... 10-3-2 Plan Check Fees Identical Buildings ................. . „ , , . , .... 10-3A-2 Limitation On Plan Check Fees ........ . ......... 10-3A-1 Storm Sewer, Park And Water Fees Required ........... a 10-3-3 Surcharge ...................................... 10-3-4 Construction Site Cleanliness „ . ........................... 5-5 Explosives .......................................... 10-9 Fire Code ........................................... 10-2 Flood Damage Prevention ...... . . . . . . .......... . . . ... . . . 10-4 Public Works Standards,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 10-6 Relocation Policy For Acquired Property , , , , , , , , , , , , , , , ,,,,,, 10-5 Sidewalk, Curb And Gutter Replacement Program .. . . . ......... 10-7 Stormwater And Drainage .. . . .. . .......... . ....... . ..... 1008 Civil Penalty, Administrative Hearing .... . .............. 10-8D Mandated Practices And Prohibited Activities , ,, , , , , , , , , , , 10-8C Storm Drainage ................................ . . 10-SA Stormwater Construction Activity Permit .............. . . 10-813 BUSINESS AND LICENSE REGULATIONS Alcoholic Beverages ....... . ................ . . . 4-2 Business License Provisions ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 4-1 Revocation For Pornography Violation . . ... . .. . ....... . . . 4-1 A Residential Solicitation,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 4-4 Sexually Oriented Businesses And Employees . . . . . ............ 4-3 BUSINESS LICENSE PROVISIONS Application For License,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,4=1-3 Board Of Equalization .................................. 4-1-6 Bond Required.0400..0.4.007.0.949909.000.9.0..6...004-1-4 Christmas Tree Sales , , , , , , , , , a , , , ,,,, 4-1-10 Definitions ........... . ....................... . ...... . 4-1-1 Fee For License ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, 4-1-5 Interstate Commerce ................................... 4-1-8 July 2D11 Name O�'ClienE BUSINESS LICENSE PROVISIONS (cont.) License Inspectors .................................... 4-1-7 License Required; Exemptions ............................ 4-1-2 Penalty ............................................ 4-1-12 Revocation For Pornography Violation Applicability .................................... a 4-1 A-1 Convictions; Authority Of City ........................ 4-1A-2 Hearing..... . ............... . . . ................ 4-1A-3 Operation Unlawful During Revocation ................. 4-1A-4 Penalty.............0.0.0.....0.01.61.00.091.004-1A-5 Revocation Of License ................................. 4-1-11 Temporary Businesses 4-1-g C CP-1, CP-2 PLANNED COMMERCIAL ZONES. X 9 0 tall I I a a is 0 a a 1 0 11-813 CITY COUNCIL (See Also MAYOR AND CITY COUNCIL) 1-5 CODE ENFORCEMENT, MUNICIPAL (See MUNICIPAL CODE ENFORCEMENT) CODES, STATE STATUTES ADOPTED City Public Works Standards ......... . .................. 10-6-1 Criminal And Traffic Code .......................... 6-2-19 7-1-1 Fireworks Provisions, State Statutes ............. 5-4-1 International Building Code ........ . .................. 10-1-1A1 International Energy Conservation Code .................. 1Owl -1A1 International Fire Code ............................... 10-2-1A International Fuel Gas Code 10-1-1A4 International Mechanical Code ......................... 10-1-1A4 International Plumbing Code 1Owl -1A3 International Residential Code ......................... 10-1-1A1 National Electrical Code ..................... . . ....... 10-1-1A2 Nuisance Provisions, State Statutes .. . . . ..... . ............. 5-2-1 COLD CREEK VILLAGE PLANNED RESIDENTIAL UNIT DEVELOPMENT (PRUD) ... . ........................... . .. 11-71 COMMISSIONS (See BOARDS AND COMMISSIONS) COMPENSATION AND SALARIES Officers And Employees ................................. 1-6-5 Planning Commission ................................. 11-3-3 Shade Tree/Beautification Committee .. . .................. 0 8-5-2B CONSTITUTIONAL TAKINGS PROCEDURE r 9 W V V a 0 1 T 1 4 0 9 a 1 0 1 a h a a 11-5 CONSTRUCTION PERMITS AND FEES (See Also BUILDINGS AND CONSTRUCTION) ..... . ............ 0 , ........... , ... 10-3 July 2011 Name Of Client Sterling Cody iers Illinois Clients Abingdon Albany Aledo Alton Alvan Annawan Antioch Ashkum Ashmore Assumption Athens Atkinson Atlanta Barrington Barrington Hills Barry Bartlett Batavia Beach Park Bedford Park Beecher Benld Bensenville Benson Berkeley Bloomingdale Bonfield Bradford Brighton Broadview Buckingham Bushnell Cabery Cairo Canton Capron Campton Hills Carbondale Carlinville Carmi Carthage Cerro Gordo Chadwick Charleston Chebanse Chenoa Cissna Park Clarendon Hills Clifton Clinton Colona Cortland Countryside Creve Coeur Cuba Dallas City Danforth Darien De Pue Deerfield Des Plaines Dieterich Divemon Dixon Donovan East Dubuque East Galesburg East Moline Edinburg Elgin Elizabeth Elk Grove Village Elmwood Park Erie Farmington Forest Park Forest View Forreston Fox Lake Franklin Grove Franklin Park Galva Genoa Germantown Hills Gilberts Glen Carbon Glen Ell Godley Grant Park Golf Green Oaks Grafton Green Rock Green Valley Grundy County Hampshire Hanna City Herscher Hawthorn Woods Heyworth Hebron Highwood Hinsdale Homer Hudson Inverness Island Lake Jerseyville Jo Daviess County Kane County Keithsburg Kildeer Lake Barrington Lake Bluff Lake Villa Lake Zurich Lanark Leaf River Lee County Leland Leland Grove LeRoy Lincoln Lindenhurst Lisle Loda Long Grove L ons Loraine Manhattan Lostant Manteno Maple Park Marion Mar uette Heights Matherville McLeansboro Melvin Midlothian Milledgeville Minier Minooka Mokena Momence Monee Monticello Morton Grove Mount Carroll Mount Prospect Mt. Morris Mt. Pulaski Na late Nauvoo New Boston North Barrington North Pekin North Utica Northfield Northlake Oak Brook Oak Lawn Oak Park Ogle County Pawnee O uawka Pekin Oswego Peoria Heights Pingree Grove Plano Posen Pro hetstown Prospect Heights Re olds Ridge Farm Riverside River Forest Riverwoods River Grove Roanoke Rochester Rock Island Rosemount Roseville Roxana San Jose Shannon Savanna Scales Mound Seatonville Seneca Shabbona Shannon Sherman Shorewood Sleepy Hollow South Pekin Somonauk Spring Valley South Barrington St. Anne St. Joseph Stockton Streamwood Stronghurst Sy camore Sugar Grove Taylorville Summit Thomson Toluca Tower Lakes Virden Virginia. Volo Wadsworth Warrensburg Warrenville Warsaw Washburn Waterman Wayne Wayne.City Western Springs Winfield Wenona Willow Springs Wood Dale West Dundee Willowbrook Woodridge Woodstock Worth Wyoming Yorkville MCHe Bill Hobson, Director of Parks and Recreation McHenry Recreation Center 3636 Municipal Drive McHenry, Illinois 60050 Phone: (815) 363-2160 Fax: (815) 363-3119 www.ci.mchenry.il.us/park_recreaL On CONSENT AGENDA SUPPLEMENT DATE: November 6, 2017 TO: Mayor and City Council FROM: Bill Hobson, Director of Parks and Recreation RE: Recreation Center Fitness Equipment Purchase ATT: Equipment quote from Direct Fitness Solutions AGENDA ITEM SUMMARY: The Parks and Recreation Department is looking to purchase additional fitness equipment for the Recreation Center. Attached is a quote from Direct Fitness Solutions for two treadmills, one recumbent cycle, one incline lever row and one back extension machine in the amount $22,545. The purchase would require a budget amendment in the same amount from the Recreation Center Fund. BACKGROUND: The demand at the Recreation Center has far exceeded expectations from initial projections. As the Center once again approaches the busiest time of the year, this time with a large base membership quota, the decision to add equipment is one that has become a necessity to manage peak times. The selected pieces of equipment will help to satisfy those areas in highest demand as well as fill a need with a strength machine the center does not currently have. ANALYSIS: Staff went through a thorough analysis with the initial purchase of equipment, ultimately selecting Precor machines throughout the facility. The Precor line had the best technology, performance history, visual appeal and range of selection from one vendor available. It matches the equipment in the center and is what staff solicited a quote on from Direct Fitness Solutions. Direct Fitness Solutions is the sole source dealer of Precor, fitness brands. As a note staff will be receiving credit for a piece of equipment that will be traded in. It is a piece that does not get used a lot and is more of a specialty piece. RECOMMENDATION: Therefore, if City Council concurs, it is recommended that a motion be made to approve a budget amendment in the amount of $22,545 in the Recreation Center Fund and the purchase A fitness equipment from Direct Fitness Solutions in the amount of $22,545, as identified. 0L UTIONS 600 Tower Road . Mundelein . IL 60060 Tel: 847-680-9300 . Fax: 847-680-8906 . Service: 800-838-2819 Sold To; City of McHenry 333 S. Green Street McHenry, Illinois 60050 Billing Point of Contact; Matt LaPorte Ph: (815) 363-2164 niaporte@ci*mchenry.il.us Ship To; City of McHenry 3633 Municipal Drive McHenry, Illinois 60050 Delivery Point of Contact; Matt LaPorte Ph:(815) 363-2164 mlaporte@ci.mchenry.il.us SALES PROPOSAL Quote: 00016375 Date: 9/18/2017 Expires: 10/18/2017 Direct Fitness Sales Team; Mike Munson- Regional Sales Manager Ph: (847) 691-3559 Fax: (847) 2784588 mmunson@directfitnesssolutions.com Andrew Miller- Inside Sales Ph: (847) 680-9300 Fax: (847) 2784588 salesorders@directfitnesssolutions.com Quantity Product Code Product Description Line Item Description List Price Sales Price Total Price 2.00 PH RCTP82885461 1 EN TRM 885 Treadmill P82 $ 12,255,00 $ 7,925.00 $ 15,850,00 console w/SetTopBox Media Adapter; 15" touchscreen/TV, USB/audio 1.00 PRE RBK 885 Recumbent Cycle $ 77675,00 $ 41595000 $ 4,595,00 PHRCBP828854670EN P82 w/SetTopBox Media Adapter 15" Touchscreen/TV, USB/audio STRENGTH ..•.• • .. . 1_ApUbkof I • PRE PRECOR DPL0311 DiscoveryPlate ::: •• :: •• :: Loaded Incline Lever Row PRE PRECOR Discovery Series Back PWDBR03121 Extension Quantity Product Code Product Description Line Item Description List Price Sales Price Total Price 1.00 TRADE STRENGTH DFS Trade -In Strength FM Lift/Step $ 0.00 ($ 1,500.00) ($ 11500,00) FREIGHT www.directfitnesssolutions.com D SOLUTIONS 600 Tower Road . Mundelein. IL 60060 Tel: 847-680-9300 . Fax: 847-680-8906 . Service: 800.838-2819 SALES PROPOSAL Quote: 00016375 Date: 9/18/2017 Expires: 10/18/2017 Quantity Product Code Product Description Line Item Description List Price Sales Price Total Price 1.00 FREIGHT Freight $ 0.00 $ 1,050.00 $ 13050400 INSTALL it ' .. ..• .. .- SubTotal $ 22,545.00 Estimated Tax Grand 4 $ 223545,00 Total www.directfitnesssolutions.com l L; a - .A. !� • 00016375 r9/18/2017 •i res:1 1 600 Tower Road . Mundelein. IL 60060 Tel: 847-680-9300 . Fax: 847-680-8906 . Service: 800-838-2819 PAYMENT TERMS: PAYMENT IS DUE IN ADVANCE. Any other payment terms are subject to credit approval. Authorized purchase orders required for: Leases, Hospitals, Military, School Systems, Municipalities and Corporate Facilities. Proof of tax-exempt status required if applicable. Estimated sales tax - final tax will be billed at the time of shipment based on the prevailing rates. ESTIMATED DELIVERY DATE: 4-6 Weeks from Receipt of Signed Proposal. DISCLAIMER: No representation or statements and no warranties, expressed or implied, other than Manufacturers Warranty, Arises apart from this quote concerning the above items except as stated in writing on this quote. All quotes are valid for 30 days. TERMS AND CONDITIONS OF SALE: Customer is responsible for the following on Entertainment, Cardio & Strength products: I v s with fixed or variable analog audio output jack and speaker off functions (if digital audio output, a converter will need to be purchased). Live cable and dedicated electrical to each TV/Personal Viewing Screen location prior to installation. Installation is not included unless specified. XTV receivers require a CSafe port for power or 110 VAC outlet per piece Confirmation of treadmill electrical requirements (dedicated 20amp branch circuit to each treadmill). Please note: Unless product is defective or the return is a direct result of a Direct Fitness Solutions error, a 10% restocking fee for all orders and a 20% restocking fee on all custom orders will be charged. All shipping and installation costs are nonrefundable. Quote Acceptance: These prices, specifications and conditions are satisfactory and are hereby accepted. Payment Terms: Account Name: Print Name: Signature: Title: Date: of McHen Email or Fax Signed Proposal To: Andrew Miller Inside Sales Phone: (847) 680-9300 Fax: (847) 278-4588 salesorders@directfitnesssolutions.com "Please include all applicable purchasing documents. If tax exempt please include exemption certificate. Company Name: Print Name: Signature: Title: Date: www.directfitnesssolutions.com DIRECT SOLUTIONS .00 .00.0 . • 00016375 .. - Requested Delivery Date: 11/6/2017 Payment Type: �� Hours Available to Accept Delivery: 8-5 Purchase Order #: ^� Ship Via: DFS Truck Isite Survey Date: Ship Via Other: IFFloor Plan Included: (Delivery Point of Contact Name: Matt LaPorte Dimensions of Access Ways: Delivery Point of Contact Phone: (815) 363-2164 Stairs: Delivery Point of Contact Email: mlaporte@ci.mchenry.il.us Elevator: Multiple Delivery Locations: Color of Upholstery: Locations: i1color of Frames: Possible Delays in Delivery Time? Trade-In's? Delay Reasons: - --� Third Party Involved? mm Third Party Purchase Order#: -----I www.directfitnesssolutions.com 4 of 4 MV 1 Huar of rw■ •ow wwww Department of Public Works Jon M. Schmitt, Director 1415 Industrial Drive McHenry, Illinois 60050 Phone: (815) 363-2186 Fax: (815) 363-2214 www.ci.mchenry.il.us CONSENT AGENDA SUPPLEMENT DATE: November 6, 2017 TO: Mayor and City Council FROM: Jon M. Schmitt, Director of Public Works RE: Intergovernmental Agreement (IGA) with McHenry County for Phase I Engineering of a shared use path along Bull Valley Road ATT: Intergovernmental Agreement (IGA) AGENDA ITEM SUMMARY: Staff requests City Council to consider an Intergovernmental Agreement between the City of McHenry and McHenry County for Phase I Engineering of a shared use path along Bull Valley Road. BACKGROUND: As part of the Bull Valley Road/Charles J. Miller Road project from Illinois Route 31 to River Road, the McHenry County Division of Transportation (MCDOT) installed a 10-foot wide shared -use path along Charles J. Miller Road from the intersection of Illinois Route 31 to the entrance of Moraine Hills State Park. While the path's construction along the County Highway provides mobility for pedestrians and cyclists, it did not provide a connection to the McHenry County Conservation District Prairie Trail located 4,300 feet west of Illinois Route 31. This project has been identified by regional planning agencies as a high priority project which maybe eligible for federal grant funding such as TAP or ITEP. Projects which are funded through these programs are not typically eligible for federal funding for Phase I Engineering. Phase I Engineering Services will need to be completed in order for federal grant funding to be awarded for Phase II Engineering along with Construction and Phase III Engineering Services. When completed, this project will enhance mobility for pedestrian cyclists between two major regional trail systems and allow City residents better access to such trail systems. The City of McHenry is dedicated to providing the citizens, businesses and visitors of McHenry with the highest quality of programs and services in acustomer-oriented, efficient and fiscally responsible manner. ANALYSIS: The City and the McHenry County Division of Transportation have been seeking to partner with an intergovernmental agreement to share engineering and construction costs, pursue grant funding, coordinate land acquisition, and negotiate with the Union Pacific Railroad to install a pedestrian crossing. The Division of Transportation has carried this project in its five year Transportation Program. Within the attached Intergovernmental Agreement (IGA) for Phase I Engineering, the City will be the lead agency developing the Request for Proposals (RFPs) utilizing the City's pre -qualified transportation engineering firms and the County will reimburse the City for 80% of Phase I Engineering (approximately $150,000) and the City will pay the remaining 20% (approximately W1500). The results of the Phase I Engineering Study will allow the City/County to identify an Engineer's Opinion of Probable Cost to the project and jointly pursue federal grant funding for construction and future engineering. City Attorney McArdle has reviewed the attached IGA with McHenry County. RECOMMENDATION: Therefore, if Council concurs, it is recommended that a motion be made to approve the attached Intergovernmental Agreement between the City of McHenry and McHenry County for Phase I Engineering of a shared use path along Bull Valley Road. INTERGOVERNMENTAL AGREEMENT BETWEEN THE COUNTY OF MCHENRY AND THE CITY OF MCHENRY FOR PHASE I ENGINEERING OF A SHARED USE PATH ALONG BULL VALLEY ROAD AND ASSOCIATED IMPROVEMENTS THIS AGREEMENT entered into this day of , 2017 and between the County of McHenry, Illinois, a body politic and corporate, acting by and through its County Board, hereinafter referred to as the COUNTY, and the City of McHenry, a municipal corporation, acting by and through its City Council, hereinafter referred to as the CITY. WITNESSETH WHEREAS, the COUNTY has jurisdiction over Bull Valley Road in the City of McHenry, from Crystal Lake Road to Illinois Route 31; and WHEREAS, the Prairie Trail is an existing regional shared use path maintained by the McHenry County Conservation District and crosses Bull Valley Road east of Kresswood Drive; and WHEREAS, a shared use path maintained by the CITY also exists along Charles J. Miller Road, from Illinois Route 31 to River Road; and WHEREAS, a gap exists in the regional trail network between the Prairie Trail and Illinois Route 31; and WHEREAS, the COUNTY and the CITY desire to construct a shared use path to become a new portion of the regional trail network which will fill such gap; and WHEREAS, completing this gap in the regional trail network with a shared use path with safe and accessible crossings will connect residents to numerous key locations such as Centegra Medical Center, McHenry City Hall and Moraine Hills State Park; and WHEREAS, the CITY and the COUNTY have developed a plan to complete Phase I engineering for the improvements for the shared use path as described in the attached Exhibit A, hereinafter referred to as the ENGINEERING; and WHEREAS, the total costs associated with Phase I ENGINEERING, hereinafter referred to as the COSTS, is estimated to be $187,500; and WHEREAS, the COUNTY and the CITY intend to jointly apply for State and Federal funding for future phases of design engineering, construction, and construction engineering, including, but not limited to, the Illinois Transportation Enhancement Program (ITEP) and Transportation Alternatives Program (TAP) federal grants; and WHEREAS, the COUNTY and the CITY desire to reach an agreement regarding the funding of the COSTS; and WHEREAS, the COUNTY and the CITY are authorized by the terms and provisions of Section 10 of Article VII of the Illinois Constitution and the Intergovernmental Cooperation Act, 5 ILCS 220/1 et 1 seq., to enter into intergovernmental agreements, ventures, and undertakings to perform jointly any governmental purpose or undertaking any of them could do singularly; NOW, THEREFORE, in consideration of the mutual covenants contained herein, the COUNTY and the CITY hereby mutually agree to perform as follows: 1. Recitals. The foregoing recitals are hereby incorporated and made part of this agreement as though fully set forth herein. 2. Lead Agency The CITY shall serve as the lead agency coordinating the ENGINEERING. The ENGINEERING is designated in Exhibit A. 3. Cost Participation for Engineering_ The estimated COSTS associated with the ENGINEERING are $187,500. The COUNTY shall reimburse the CITY for 80% of the actual COSTS consisting of the Phase I design ENGINEERING and the CITY shall pay the remaining 20% of the actual COSTS consisting of the design ENGINEERING. a. COUNTY Portion. The COUNTY's estimated portion of the COSTS for Phase I design ENGINEERING is $150,000. b. CITY Portion. The CITY's estimated portion of the COSTS for Phase I design ENGINEERING is $37,500, The CITY shall require as part of the ENGINEERING that updated estimated COSTS shall be provided no less than bi-weekly_and agrees to provide the COUNTY with said information. The parties agree that should any updated estimated COSTS of the ENGINEERING exceed the original estimate, as stated herein, by more than ten percent (10%), either party may terminate this agreement without penalty or expense to any party upon written notification. However, the indemnification provisions of Sections 9 and 10 shall survive such termination for any claims or other matters that may have arisen prior to such termination. Any COSTS incurred prior to the termination shall be paid according to the allocations set forth above. 4. Solicitation Approvals. The CITY shall provide the COUNTY any proposed solicitation to select engineers or an engineering firm to develop the ENGINEERING of the shared use path within fourteen (14) days of entering into this agreement for input and recommendations. The COUNTY shall review and either approve or provide recommendations to the CITY for. proposed changes to the solicitation within twenty-one (21) days of receipt. The COUNTY's approvals shall not be unreasonably withheld. 5. Plan Approvals. The CITY shall provide the COUNTY all ENGINEERING for the shared use path within fourteen (14) days of receipt for input and recommendations. The COUNTY shall review and either approve or provide recommendations to the CITY for proposed changes to the ENGINEERING for the shared use path within twenty-one (21) days of receipt. The COUNTY's approvals shall not be unreasonably withheld. 6. Contract Approvals. Prior to entering into any contracts for ENGINEERING of the shared use path the CITY shall provide copies of such proposed contracts to the COUNTY within fourteen (14) days of receipt for review and approval. The COUNTY shall review and either approve or provide 2 recommendations to the CITY for proposed changes to the proposed contracts within twenty-one (21) days of receipt. The COUNTY's approvals shall not be unreasonably withheld. 7. Contract Provisions. Any contract entered into by the CITY for ENGINEERING of the shared use path shall contain and extend indemnification, insurance requirements, and warranties to the CITY and COUNTY. Certificates of insurance and insurance policy endorsements shall be required by the CITY of such contractors and shall name the COUNTY as additional insureds. 8. Indemnification by the COUNTY. The COUNTY agrees to indemnify, defend, and hold harmless the CITY, its elected officials, its duly appointed officials, agents, employees, and representatives, from and against any and all claims, suits, settlements, actions, losses, expenses, damages, injuries, judgments, and demands arising from the negligent actions of the COUNTY arising from, growing out of, or connected with the ENGINEERING of the shared use path. 9. Indemnification by the CITY. The CITY agrees to indemnify, defend, and hold harmless the COUNTY, its elected officials, its duly appointed officials, agents, employees, and representatives, from and against any and all claims, suits, settlements, actions, losses, expenses, damages, injuries, judgments, and demands arising from the negligent actions of the CITY arising from, growing out of, or connected with the ENGINEERING of the shared use path. 10. Limitation of Authority. It is mutually agreed by and between the parties hereto that nothing contained in this agreement is intended nor shall be construed in any manner or form to limit the power or authority of the COUNTY or the Director of Transportation/County Engineer to maintain, operate, improve, construct, re -construct, repair, build, widen, or expand any COUNTY Highway as best determined and provided by law. 11. Severability. It is mutually agreed by and between the parties hereto that the provisions of this agreement are severable. If any provision, paragraph, section, subdivision, clause, phrase, or word of this agreement is for any reason held to be contrary to law, or contrary to any rule or regulation having the force and effect of law, such decision shall not affect the remaining portions of this agreement. 12. Entire Agreement. It is mutually agreed by and between the parties hereto that the agreement of the parties hereto is contained herein, and that this agreement supersedes all oral agreements and negotiations between the parties hereto relating to the subject matter hereof as well as any previous agreements presently in effect between the parties hereto relating to the subject matter hereof. 13. Modifications. It is mutually agreed by and between the parties hereto that any alterations, amendments deletions, or waivers of any provision of this agreement shall be valid only when expressed in writing and duly executed by the parties hereto. 14. Successors and Assigns. This agreement shall be binding upon and inure to the benefit of the parties hereto, their successors and assigns, provided however, that no party hereto shall assign any interest hereunder without the prior written consent and approval of the others and any such assignment, without said prior written consent and approval shall be null and void and of no force and effect. 15. Rights of Third Parties. Nothing herein shall be construed to create any rights or duties to third parties, it being the parties' mutual intent that there be no third party beneficiaries to this agreement. 1:3 Any allocation of costs, duties and responsibilities described herein is intended only as an allocation of administrative responsibilities between the COUNTY and the CITY to facilitate the most economical use of limited public resources and not as an enlargement or diminution of any party's underlying duties or obligations lying in statute or common law. 16. Notices. Any notices required or permitted hereunder shall be sufficiently given if mailed by certified mail, return receipt requested to the parties hereto as follow: MCHENRY COUNTY DIVISION OF TRANSPORTATION 16111 Nelson Road Woodstock, Illinois 60098 Attention: Mr. Joseph R. Korpalski, Jr., P.E. Director of Transportation/County Engineer CITY OF MCHENRY 333 Green Street McHenry, Illinois 60050 Attention: Mr. Jon Schmitt Public Works Director 17. Jurisdiction and Venue. The terms of this agreement will be construed in accordance with the laws of Illinois, and if any disputes arise, said disputes shall be decided under the jurisdiction and governed by the laws of Illinois. The venue for any disputes involving interpretations of this agreement shall be the 22nd Judicial Circuit of the State of Illinois, McHenry County, Illinois. 18. Authorized Sianator� Each person signing below on behalf of one of the parties hereto agrees, IC presents and warrants that he or she has been duly and validly authorized to sign this agreement on behalf of their party. IN WITNESS WHEREOF, the parties have entered into this Agreement on the date set forth above. ATTEST: Lynzi Nevitt, City Clerk City of McHenry ATTEST: Mary E. McClellan, Clerk McHenry County CITY OF MCHENRY Wayne S. Jett, Mayor City of McHenry COUNTY OF MCHENRY Jack D. Franks, Chairman McHenry County Board Existing path (Yellow) �. _ _ - _YTL Installation of new path (red) two 1 = � 7 Lj Tie into existing Miller Road — New ADA compliant railroad pedestrian improvements crossing and pedestrian signals — — j I Qr t^ ' Department of Public Works Jon M. Schmitt, Director 1415 Industrial Drive McHenry, Illinois 60050 Phone: (815) 363-2186 Fax: (815) 363-2214 www.ci.mchenry.il.us CONSENT AGENDA SUPPLEMENT DATE: November 6, 2017 T0: Mayor and City Council FROM: Jon M. Schmitt, Director of Public Works RE: Route 120/Curran Road property inspection ATT: Access agreement AGENDA ITEM SUMMARY: Staff requests City Council to consider a motion to ratify the Mayor's signature of the attached access agreement relating to Route 120/Curran Road property inspection. BACKGROUND: As outlined in the Lakeland Park Drainage Study prepared in December of 2016 by HR Green, HR Green is recommending construction of a sedimentation/detention basin at the southeast corner of Route 120/Curran Road. The sedimentation/detention basin will reduce the high flow of storm water runoff from the south side of Route 120 entering the Lakeland Park Drainage Ditch. ANALYSIS: The attached access agreement provides the City of McHenry access to the vacant twenty-four (24) acre parcel on the southeast corner of Route 120/Curran Road from the property owner to perform soil testing to determine whether the property is suitable to construct a detention basin. RECOMMENDATION: Therefore, if Council concurs, it is recommended that a motion be made to ratify the Mayor's execution of a Property Access Agreement for the property located at the southeast corner of Curran Road and Route 120, identified by PINS 09-28-400-010 and 09-28-300-011. The City of McHenry is dedicated to providing the citizens, businesses and visitors of McHenry with the highest quality of programs and services in acustomer-oriented, efficient and fiscally responsible manner. ACCESS AGREEMENT FOR TESTING PRIOR TO OFFER TO 13URCHASE This Access Agreement for Testing Prior to Offer to Purchase (Agreement) is entered into on the dates referenced below, by and between the City of McHenry (`City'") and Richard fannebaum (' Owner"). Whereas. the Owner currently holds title to property generally located at the southeast corner of' Curran Road and State Route 120, in the City of McHenry, identified as PINS 09-28- 400-010 and 09-28-300-01 1, consisting of approximately twenty-four (24) vacant, unimproved acres (`Subject Property") Whereas, the City is interested in offering to buy the Subject Property fi-om the Owner, �1oweVer, before doing so, must conduct an investigation of the soil within the Subject Property to determine its suitability for the City's intended purposes including, limited environmental testing and examination fin' use as regional storm water detention basins (" City's Intended Purposes'°). Whereas, the Owner is interested in receiving the City's offer to purchase the Subject Property for the City's Intended Purposes and is willing to permit the City, on a temporary basis, to access the Subject Property and conduct certain soil tests. NO�U, THEREFORE, for and in consideration of covenants herein contained and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows: 1. The recitals are hereby incorporated by this reference. 2. The Owner hereby permits the City, its employees and consultants and the County Soil and Water Conservation District officers and its employees and necessary vehicles and equipment to have temporary access onto, over and under the Subject Property for purposes of conducting soil testing to determine whether the Subject Property is suitable for the City's Intended Purposes, This access permit shall be permitted for ninety (90) days after the date of the execution of this Agreement and shall thereafter expire on its own. �. 'The City hereby indemnifies and holds harmless the Owner from any and all property damage and personal injury that occurs on the Subject Property as a result of the City"s activity on the Subject Property pursuant to the terms of this Agreement, City: Way e ,Jett May )r Date City of McHenry Owner: Richard Tannebaum Date Q LPN Mawr o� rwc •oa wrvww Department of Public Works Jon M. Schmitt, Director 1415 Industrial Drive McHenry, Illinois 60050 Phone: (815) 363-2186 Fax: (815) 363-2214 www.ci.mchenry.il.us CONSENT AGENDA SUPPLEMENT DATE: November 6, 2017 T0: Mayor and City Council FROM: Jon M. Schmitt, Director of Public Works RE: Home Avenue/Ramble Road property inspection ATT: Access agreement AGENDA ITEM SUMMARY: Staff requests City Council to consider a motion to ratify the Mayor's signature of the attached access agreement relating to Home Avenue/Ramble Road property inspection. BACKGROUND: As outlined in the Lakeland Park Drainage Study prepared in December of 2016 by HR Green, the intersection of Home Avenue and Ramble Road currently floods in frequent storm events. This intersection and surrounding homes could see relief from the 10-year flood event if a 1.25 acre detention basin is constructed on the two vacant parcels on the southwest corner of Home Avenue and Ramble Road in addition to storm sewer replacement. ANALYSIS: The attached access agreement provides the City of McHenry access to the two vacant parcels on the southwest corner of Home Avenue and Ramble Road from the property owner to preform soil testing to determine whether the property is suitable to construct a detention basin. RECOMMENDATION: Therefore, if Council concurs, it is recommended that a motion be made to ratify the Mayor's execution of a Property Access Agreement for the property located at the southwest corner of Home Avenue and Ramble Road, identified by PINS 09-27-404-005 and 09-27404-006. The City of McHenry is dedicated to providing the citizens, businesses and visitors of McHenry with the highest quality of programs and services in acustomer-oriented, efficient and fiscally responsible manner. UV no REART 0I THE FOR RIVER Department of Public Works Jon M. Schmitt, Director 1415 Industrial Drive McHenry, Illinois 60050 Phone: (815) 363-2186 Fax: (815) 363-2214 www.ci.mchenry.il.us CONSENT AGENDA SUPPLEMENT DATE: November 6, 2017 TO: Mayor and City Council FROM: Jon M. Schmitt, Director of Public Works RE: McHenry Wastewater Treatment Plant Improvements Pay Application #20 ATT: HR Green Pay Application Recommendation AGENDA ITEM SUMMARY: Staff requests City Council to approve pay application #20 to Williams Brothers Construction in the amount of $561,284,45, BACKGROUND: Williams Brothers Construction is requesting $561,284.45 for work performed as of September 30, 2017 on the McHenry Wastewater Treatment Plant Improvements. HR Green has reviewed the pay application, partial waiver of lien and certified payroll and found all documents to be in general conformance with the State Revolving Fund (SRF) loan requirements. HR Green and city staff recommend approval of pay application #20. SRF loan procedures require City Council to approve this pay application prior to Illinois Environmental Protection Agency (IEPA) disbursement of funds. Once the city receives the SRF loan disbursement, the city will pay Williams Brothers Construction's request for pay application #20. As of August 31, 2017, pay applications total $26,094,025.12. RECOMMENDATION: Therefore, if Council concurs it is recommended a motion be made to approve pay application request #20 to Williams Brothers Construction for the McHenry Wastewater Treatment Plant Improvements in an amount not to exceed $561,284.45. The City of McHenry is dedicated to providing the citizens, businesses and visitors of McHenry with the highest quality of programs and services in acustomer-oriented, efficient and fiscally responsible manner. I D420 North Front Street I Suite 100 I McHenry, IL 60050 Main 815.385.1778 + Fax 815.385.1781 HRGreen October 18, 2017 Mr. Jon M. Schmitt Director of Public Works City of McHenry 1415 Industrial Drive McHenry, Illinois 60050 RE: McHenry Wastewater Treatment Plant Improvements Pay Application Request #20 HR Green Job No.: 86130341.03 Dear Mr. Schmitt, P IIRGREEN.CO�i Attached is Pay Application #20 from Williams Brothers Construction, Inc. for the McHenry Wastewater Treatment Plant Improvements Project. Williams Brothers Construction, Inc. is requesting an amount of $561,284.45 for the work performed as of September 30, 2017. HR Green has reviewed the remaining documents in this submittal (partial waiver of lien and certified payroll) and found them to be in general conformance with the SRF loan requirements. HR Green has also reviewed this application with City Staff which is in agreement with our findings. At this time, HR Green recommends the City approve this Pay Application in the amount of $561,284.45 which leaves a balance, including retention, of $3,524,690.43 on the project. Upon approval, the pay application will be sent to the IEPA for approval and disbursement of funds from the City's SRF loan. After approval, please sign on the application on the "Owner" line and return the documents to me for processing at the IEPA. If you have any questions, please call me at (815) 759-8346. Sincerely, HR GREEN, INC. C4407 J. Oro Chad J. Pieper, P.E. Project Manager S F/CJ P/ Attachments cc: Mr. Russell Ruzicka —City of McHenry Mr, Steve Frank, HRGreen, Inc. Mr. Ravi Jayaraman, HR Green, Inc. Hrgmhnas:\\0:186130341.03\ConstructionlPay RequestlPay Request 920\Itr-101017-Recommendation of approval PayApp20_cjp.docx McHenry Wastewater Treatment Facility Consolidation Page 1 To (Owner}: City of McHenry 1415 Industrial Drive Project: Illinois 60050 Wastewater 'Treatment Application for Paymen# Change Order Summary App[ication Period Contractor's September 1, 2011 to September30, 2017 Frorn (contractor): Williams Brothers Constr P.O. Box 1366 Peoria, IL 61654 Approved Change Orders Number Additions Dedu bons TOTALS 0.00 0.00 NET CHANGE BY 0.00 CHANGE ORDERS C oniractor's Certificati'en The undersigned Contractor cerifies that ('1) all previous progress payments received from Owner on account of Work done under the Contract have been applied on account to discharge Contractor's legitimate obligations incurred in connection with Work covered by prior Applications for Payment; (2) title of all Work, materials and,equipment incorporated in said Work or otherwise listed in or covered by this Application for Payment will pass to Owner at time of payment free and clear of all liens, security interests and encumbrances (except such as are covered by a Bond acceptable to Owner indemnifying Owner against any such Liens, security interest or encumbrances); and (3) all Work covered by this Application for Payment is in accordance with the Contract Documents and is not a.,s_..,:.._ Date: 10/03/2017 1 ORIGINAL CONTRACT PRICE t Net change by Change Order 3 CURRENT CONTRACT PRICE (Line 1 t 2) 4 TOTAL COMPLETED AND STORED TO DATE (On Progress Estimate) S RETAINAGE: pcation For No. 20 Application Date: Septet Via (Engineer) HR Engineers Project No a. 5 °/< x 5 28,058,2217.60 Work Completed 6 AMOUNT ELIGIBLE TO DATE (Line 4- Line 50) ..__ T LESS PREVIOUS PAYMENTS (Line Gfrom priorApplication) B AMOUNT DUE THIS APPLICATION _ ._._...._._. 30, 201 t 861303 41 $ 30,180,000.00 $ o_00 $ 305180,000.00 $ 28,458,220.60 $ C oniractor's Certificati'en The undersigned Contractor cerifies that ('1) all previous progress payments received from Owner on account of Work done under the Contract have been applied on account to discharge Contractor's legitimate obligations incurred in connection with Work covered by prior Applications for Payment; (2) title of all Work, materials and,equipment incorporated in said Work or otherwise listed in or covered by this Application for Payment will pass to Owner at time of payment free and clear of all liens, security interests and encumbrances (except such as are covered by a Bond acceptable to Owner indemnifying Owner against any such Liens, security interest or encumbrances); and (3) all Work covered by this Application for Payment is in accordance with the Contract Documents and is not a.,s_..,:.._ Date: 10/03/2017 1 ORIGINAL CONTRACT PRICE t Net change by Change Order 3 CURRENT CONTRACT PRICE (Line 1 t 2) 4 TOTAL COMPLETED AND STORED TO DATE (On Progress Estimate) S RETAINAGE: pcation For No. 20 Application Date: Septet Via (Engineer) HR Engineers Project No a. 5 °/< x 5 28,058,2217.60 Work Completed 6 AMOUNT ELIGIBLE TO DATE (Line 4- Line 50) ..__ T LESS PREVIOUS PAYMENTS (Line Gfrom priorApplication) B AMOUNT DUE THIS APPLICATION _ ._._...._._. 30, 201 t 861303 41 $ 30,180,000.00 $ o_00 $ 305180,000.00 $ 28,458,220.60 $ 1,402,911.03 $ 2626557309.57 $ (2620942025.12) $ 561,284.45 Paymentot: $�61,284.45 � (/Line 8 or other- explanation of other amount} is recommended by. (Engineer) (Date) Payment of: $561,284.45 (Line 8 or other - attach explanation of other amount) is approved by. (Owner) (Date} Payment of: $561,284.45 (Line 8 or other -attach explanation of other amount) is approved by. Funding Agency (if applicable) (Date) ............................. ......_..—................................................................................................................................I.I...III ............. ..... I I b I I ..... .. McHenry Wastewater Treatment Facility Consolidation Page 1 1 2 Application Number, 2D Appllcatlorn Period: September 1, 2017 to September 30, 2017 Application Date: September 30, 2017 3 4 A B Work Completed C D E F G Item 5 6 t t .. : n., aCf£Cat(a....tIt ... .. .. .. :::?Ln''f•; .:.{{{v..v ,..Sf:ehCli.., ... ........:..{ ............... :: .n.•..,., nn...r .. kt................... .. ........l.l...... ,....... 6.n....... ..................r.........,.....................:...................... iY; .. � ...:::.. ..:........ vr. �:,: •i:+•::: :•:::::::.vn;r.•+'•n•.}•x-�n•n? n. ......, r. �.. n... .......•.,v{:?:.....,:::::.•l;.,Y.?:S.S:•�Y :.4 :.. �...; ..; ••i:: {:f :i: }•v'�?.:: i::u •,.•;:: n' ..� ..u;:.Y?p:.:[:.lie'[:;}'::i:�.:.....:.•ll::::: f...... .'5ta nsrauorf r:, .... ... .. .IeF3..5t1CA ... .. GD1............ ......... !,!. .. .. ....... .. ..,,.: ....f:.n.n. r ..:. .. :.p.Y..::.::J,...: v.: . :ins{{:�i;;i ,,Xg :.•.vq..n. ,.n�r.nv'::: ...:i?+% ...................:...::>,.r,.,.,,....,•.:,.:.a:?...a. :{,.. .r. ...... to-,. aseQut� I I 2 :.nf.h, p. I�i::Jn�'i: , .. >31 .::.•.. .n : II.•olxc.. re�lous..,........•..M a '':?Y - .. •: Yt+x: f.!1• • . i `vs f .. {..\{: :l: tf.• ..?....i. .0 ': :E? " :....I ` ..: , . y� �` :l:i�ha'•t0.t4: W::LkF s•:r:S. `:.�: {.{'..'.•::.r.•:+.vi is �y lira . 8 0,00 92,97% 9 Division 4-Genera! Conditions 10 Bonds and Insurance Williams Brothers Const, Inc. 3003DD0.00 300,000,00 3000000,00 100,00% 0.00 i5,600,00 11 Mobilization Williams Brothers Const Inc, 650,000,00 Itt,tP650,000400 65D,000.00 100,00% 0,00 321500,00 12 Demobilization Williams Brothers Const Ina 75,000.00 0,00 0100 0.00% 75,000400 3 0.00 13 Overhead and Profit Williams Brothers Const trim 29970,742,00 2,707,287.10 54,500.00 2,751,787,10 92,97% 208,9544901 138,089.36 14 Temporary Wastewater Diversion System Williams Brothers Const Inc, 85,000,00 217250,Oo 63,750,00 851000,00 100,00% 0,00 4,250,00 15 Division 2.ErisfingConditions 0100 16 024100 Demolition WtfiamsBrothers Const Inc. 64,930400 58,438640 6149140 64,930,00 1oo,o0% 0.00 31246*50 17 Division 3- Concrete 0,00 18 032000 Conrete Reinforcing M CMC Reber 307,00o.00 3071000,00 1 1 3070000500 100.00% O,00 156350,00 19 032000 Conrete Reinforcing L Gateway Contraction Company 4274500,00 41a,94150 4115,94150 98900% 81557*50 20,947,13 20 Ready Mix Concrete M Super Mix 495,135.00 . 4874653/00 7,477,00 495,135.00 100,00% 0.00 24,756,75 21 033000 CR Pump Station 0,00 22 033000 Footings L Williams Brothers Const Inc. 88910.Do 8,910.00 8,910.00 100,00% 0,00 445.50 23 ' 033000 Walls L Williams Brothers Const Ina 305,475,00 305,475100 305,475,00 100.00% 0,00 15,273,76 24 033000 Base Slabs L Williams Brothers Const Inc. 15,500.00 15,500400 15,500,00 100400% 0.00 775.00 25 033000 Slab on Grade L Willlams Brothers Const trio. 23,855.00 23,855.60 23,855.00 100.00°h 0.90 26 033000 Mechanical Pads L Williams Brothers Corlst. Inc. 31000400 3,000,00 3,000,00 100400% 0.00 27 Suspended Slab L Williams Brothers Const Inc, 21,350,00 21,850,00 21,850.00 100,00% 0,00 28 033000 40 Secondary Treatmemt 0,00 1330X0 29 033000 Footings L Williams Brothers Const Inc. 64600400 6,600,0o 6Oqqq3600,00 10D.00 % 0,00 It 30 033000 Walls L Williams Brothers Const Ina 840*000,00 MIO00400 840,000100 100,00% 0,00 42,0, 31 033000 Base Slabs L WlllamsBrothers Const. Inc. 88*740.00 88,740,00 88*740.00 100,009b 0.00 41437,00 32 033000 Slab on Grade L Williams Brothers Const, Inc. 28,200.00 28,200100 28200.00 100.o0%a 0,001 1,410.00 33 033000 Suspended Slab L Williams Brothers Const Inc. 88,550.00 88,550.00 88,550400 100.00% 1 0400 4,427.50 341 033000 50 S Tertiary 0.00 033000 Footings L Williams Brothers Const Inc, 51080*00 5,080,Oo 5,680,00 100.00% 0,00 2,94.00 033000 Pads L Williams Brothers ConstInc, 2,275.00 2,275,00 2,275,00 100.00% 0.00 113,75 033000 Walls L Williams Brothers Const I= 445,198,QD 445,198,00 4450198.00 100100% 0.00 22,259.90 R 033000 Base Slabs L Williams Brothers Const Inc. 621310*00 62,310,00 62,31o,o0 100.00% 0,00 3,115,50 I 033000 Slab on Grade L Williams Brothers Const Inc. 52,760,00 62,750,00 62,760,00 100,00% 0,00 30138000 033000 Suspended Slab L Williams Brothers Const Ina 33,770,00 33,770,o0 332770,00 100=0/0 0,o0 1,688.50 033000 60 S Soilids 0,00 I 421 033000 Footings L Williams Brothers Const Inc. 41767,00 4,757.00 4,757.00 100.00°! 0,00 237,85 43 033000 Pads L Williams Brothers Const Inc. 31420,00 3,420.00 3,420400 100.00% 1 0,00 171.D0 44 033000 Walls L Williams Brothers Const Ina 32p970,001 327970,00 3ZS70100 100.00% 0.001 1,648,50 45 03 3000 Slab on Grade L Williams Brothers Const Inc, 21,270,00 21,270100 21270/00 100,00% 0,00 1,063.56 46 03 3000 70 Microscreen 0,00 47 1 ! 033000 Footings L Williams Brothers Const Inc, 11495100 1,495*00 11495,00 100,D0°Ao 0,00 74.75 48 033000 Walls L WlllamsBrothers Const, Inc. 64675,00 6,875.00 61875,00 100,00% OAD 343475 49 033000 Slab on Grade L Williams Brothers Const Inc, 1242.00 1124ZOD 1242.00 100,00% 0,00 62.10 50 033000 75 SBR Feed 0400 51 033000 Wals L Willlams Brothers Const Inc. 57,550.00 67r550.00 574550,00 100400% 0,00 2,877.50 52 033000 Base Slab L Williams Brothers Connst Inc, 5,200,00 59200,00 5200,00 100,00% 0,00 260100 531 033000 Suspended Slab L Willlams Brothers Conk ina 10,530000 10,530,00 10,530,c0 100,00 / 0600 526,50 .541 Site 0.00 McHenry Wastewater Treatment Facility Consolidation Page 2 Application Number. 20 2 A licadon Period: September 1, 2017 to September30, 2017 Application Date: September30, 2017 3 A B Work Completed item 4 C D E F G ,u3:,•:. ....:- - :.:,o: •:....... ::::. Sri er Glfrdgoi'......,. • .r•,;, eau , . ., atkF:: •: •,'rT,ply�.�?;et1o?f:xa:v. o:r,.• •: ...:PoE('rr ,......... x»; I� ` '.�ted �Y.?...... %,>'3'dlatSG�?tc�''C<,3:i E{° . i ,. .. .. ........,....... ....,, .r:..,.....::.:.................:..r......,......... .A .JSu�a r.:....�... ....i"-�.otlt.PfeYi. .:�� . . ..�... . ..�.,, .....,. ,....:..:...... . c....:.....:..:.:..........:..:...... ..1...:... r............. ,.. .r ..Y yy aa}} : n:.. ..,. :nr �,.} .y ....,� . .r:v:/ �-�y,� . +y,..�: '-: ,!:i:, ... . . ......:.: ................... .r..........a.....•..... ,... . .......:C::........ .::...................... ....:.....• m... ,.: i ,• , r..:... ... .] • �i4Ug.. <.�... ptltZ. }/r:t�-::, .:...,1 ♦ r 1. �Wc::S �iiQCltt.i .t:: r..:. "ail. �'��':':: ��+i. CYA'.�. alEi' 4.i:.G:. Y S.•!.. 6 ss•�`�tltx3:f�ta:... ;;.;.. .... .......... ... :,..::.:...: ,.....::::.v:.v.::?:,..•,,,•:....::: r::�t•x•..:,:.:.r.... ...... •... .. ...m..,..: .:.e... ... 5-51 Sidewalks L Williams Brothers ConsL Inc, 8,575.00 6,4:i125 2,143.75 8,575.00 100400% O.DO 428,75 561 Pavement L Williams Brothers Constlnc 287,52D.00 287,520.00 2876520,00 100.00% 1 0.001 14,376.00 57 1 Electrical Duct Bank L Williams Brothers Const tna 44,750.00 42,512.50 2,237.50 44,750,00 100.c0% 0.001 2,237.50 581 1 03 41 DO Precast Structural Concrete M MidStates Concrete tndusfries 38,000.00 38,000.00 38,000400 100,D0% O,CO 1,900.00 i 59 034100 Precast Structural Concrete L Mid -States Concrete Industries 31,000.00 31,000.00 31,000.00 100,00%1 0600 1,550.00 I O.AO 60 Division 4-Masonry 0,00 fit 0.00 r 62 Masonry 63 Structure 20 M Diamond Masonry 39,510.00 39,610.00 39,510000 100.00% 0,001 1,975.50 641 1 Structure 20 L Diamond Masonry 70400.00 68,48SA2 68,485.42 97,140/6 2,014,681 3,424.27 65 Structure40 M Diamond Masonry 33,8904001 33,890.00 33,890400 100400% 0,001 1,694.501 66 Structure 40 L Diamond Masonry 994511,001 97,179.56 97,179,66 97.664'a 24331.441 4,658,98 67 Structure 50 M Diamond Masonry 31920,001 3,920400 3,920,00 100.00% 0,001 196,00 56 Structure 50 L Diamond Masonry 20,450.00 2010BOoC0 20,080.00 98919% 370.00 1,004.00 69 Structure 60 M Diamond Masonry 1,830,00 1.830.00 16830.001 150.00% 0.00 1 91.50 70 Structure 60 L Diamond Masonry %343,00 1 7,009.501 7,009,50 75,020/a 21333,50 350A8 71 Structure 70 M Diamond Masonry 8,301.00 8,301.00 84301,00 100,00% 0.00 415.05 72 Structure70 L Diamond Masonry 21,745.00 216745.001 21,745,0D 100.00% 0900 1108725 1 0,00 73 Division 5-Mefals 74 Metals M Titan Industries 208,880.CO 194,26SA01 61355,20 702,613.60 97,000/d I 62WA0 10,130.66 751 Metals L Joliet Steel & Construction 1171120A0 93.696.00 8198,40 101,894440 67.000/4 15,225.60 1 54094.72 76 Pie -Engineered Metal Building M Nuoor Building Systems 221,754.00 2149606+00 214,606.00 1 96.78 7A48,001 10,730.30 771 1 Pre -Engineered Metal Building L Joliet Steel &ConsWoEon 1 188,000.001 182,000,00 182,000.00 96.81% 5,000*00 9,100.00 78 Division B-Wood, Plastic and Composites 0.00 79 061000 Bolted Plates and Blocking M/L Williams Brothers Cont. Ina 47,300.00 26,015.00 21,285*00 47,300400 100.00% 0,0o 2,365.00 80 0674713 FRP Grating M Harrington Industrial Plastics 5,745,00 5,745,00 5,745.00 100,00% 0,00 287,25 81 0674713 FRP Grating L Williams Brothers Const Ina 10,000.00 VIVO 00 10,00100 100000% 0,00 500,00 82 EIFS Cornice Work Kole Construction 11,700.00 0,00 D.00 D,00% 11,700.00 0.00 83 Division 7-7hermaland Moisture ProtecOon 00001 84 07 5323 EPDM Roofing M Sterling Commerical Roofing 17,500,00 14,000.00 14,000*00 80,00% 3,500.00 700.00 85 ? 075323 EPDM Roofing L Sterling Commerical Roofing 28,570,00 r 22,856,00 220856.00 K00% 5,714,00 1,142,90 86 1 076000 Flashing and Sheetmetal M Sterling Commerical Roofing 2.500.00 0400 0,00 OA0% 2,500.001 0.00 87 076000 Flashing and Sheetmetal L Steding Commerical Roofing 71430,00 0,00 0.00 O.00 % 7,430.00 O.O1 01 88 Division gwDoors and Windows 1 000 69 081613 FRP Doors and Frames M Doors Inc 30,840.00 30,840,00 W084OA00 1 100.00a/o 0.001 1,542.00 90 081613 FRP Doors and Frames L Williams Brothers Const Inc. 15,000,00 11,250,001 2,250,001 13,500.00 90,OOo! 10500600 675.00 I 91 083300 Overhead Coiling Service Doors M House of Doors Inc $7,900,00 1 0.001 67,900,00 67,900.CO 1000OW61 0,001 3,395.00 92 083300 Overhead Coiling Service Doors L House of Doors Inc I 1 0.00 93 083113 Floor Hatches M Nystrom 20,406900 20,406.001 20A06.00 100.000/c 0,00 14020.3D 94 083113 Floor Hatches L Williams Brothers Const Inc, 10,400+00 104400POO 10,400.00 100.00% 0.0C 520400 95 086200 Units lights M ExarcSkylights 12,150.00 2,500.00 2,S00,00 20.58% 94650,00 125,00 96 066200 Unit Skylights L Williams Brothers Constlnc. 81300,00 80300,00 8,300.00 100000% 0.00 415,00 97 087100 Door Hardware M Doors Inc 14,060,00 14006010D UvO60,001 100,00%1 0.001 703,00 98 087100 Door Hardware L Williams Brothers Const Ino- Included in Doori and Frames 0100 99 , 088830 Glass Glazing East Moline Glass 14726,00 1,725.00 1,725,00 100.00% O,OO 85,25 100 Dlvlslon9-Finishes 0,00 loll 099000 Paints and Coatings . McHenry Wastewater Treatment Facility Consoiidatlon Page 3 1 2 Application Number- 20 Application Period: September 1, 2017 to September30, 2017 Application Date: September 30,2017 3 4 A B Work Completed C 0 E F G:Ti Item s :%.. �rilt�tEtl ... :;$' :... ,-.. ..; ;;•,.,};,•.::+ retFan:#sf .. +.....+: .. :. .: -.. .. ...:.......... .r.:.. i7. :�. •:.:.:.: ..::. xg::::.......... is??< . .... ::::.. .....•:>: :?::::fi; ...+::+::r}ss:::::•....,,;;}>:::.::.�:: v.: .?-: }'r ::::::<i•i:" ... r: :......... :: v,V: : v?•;:i:v,.;. : .. r . f... :.<v ti. 'Ss3 .for, or::' ••Y:;�dzeritiCe::.:: ::r• .f1P ... .. '':......: �.t+..+ .. .. `nr:•^na:,: 4.-'r:.:: N.?•:::?:•:•i::^:?n;::nv:::• .}: }i�: }r.,.::::: ci:>F r:Y. 5 'F ... ... .gin:. � �i`r}n` .... ..,. rn•.v F f:..i4;' .,PpjSk:E,6VICS{",+.:7.:..:�1 ''''IiCd tiif� .:rv:. n::... v... n. . }vr :...,.v.: .. �1eT3Yt�it?d : ..i%. 11 �;L:.,•; �`•ti#€i(ti`•Ci :Ci eteQ�( #.S X -:..:•+ .�... .. 3�n.:rffr?i'• .;. .,.?.:°W�:?:3} ..di: ,ivG:.}i::4.}Y;,:•;{+. }:.n:..v.:•+:::::.v-: `:r�l�e�ito';'; .a: ..< 102 Building 20 M G.P. Maintenance Services 6,000.00 41200400 4,200.00 70.00% 14800.00 210.00 , 103 Building 20 L G.P. Maintenance Services 24.00100 16,800,00 161800,00 70.00% 77200.00 840.00 104 Building 30 M G.P. Maintenance Services 900000 100,00 100,00 11,11 % 800,00 5.00 105 Building 30 L G.P, Maintenance Services 94000.00 900,00 900,00 10.00°% 8,100,00 45,00 ! 1 Oe Building 40 M G.P. Maintenance Services 6,200.00 1 4,650.00 4,6=0 75,000/6 1,550AO 232.50 107 Building 40 L G.P, Maintenance Services 57,000,00 42,750.00 42,750.00 75.00% 14,250.00 2,137,50 108 Building 50 M G.P. Maintenance Services 900.00 90040 900.00 100,00% 0,00 45,00 109 Building 50 L G.P. Maintenance Services 9,000600 %000.00 9.000.00 100,00% 0.00 450,00 110 Building 70 M G.P. Maintenance Services 500.00 500400 500.00 100600% OAO 25.o0 ill Building 70 L G.P. Maintenance Services 4,500XO 4,500.00 4400,00 100.00% 0.00 225,00 112 Building 75 M G.P. Maintenance Services 80400 800A0 800,00 100.00°% 0.00 40,00 113 Building 75 L G.P, Maintenance Services 6,200,001 4,650.00 44650.001 75,00% i,550.00 23250 114 09 5100 Acoustical Ceiling Work M Central Ceding Systems 1,272,00 0.00 1 27200 1272+00 100,00% 0.00 63,60 its 096500 Resilient Floor Tile M Johnson Floor Company Inc 11464,00 0,00 UO 0.00°% 1,464.00 0,00 116g0281 Division 10-Specialties 0.00 117 Signage M Williams Brothers Corist Inc, 210400 0,00 0,00 0,00% 2/100400 0.00 118 Si page L Williams Brothers Const Inc. 8c0A0 0,00 0.00 0,000/0 800,00 0.00 119 ToiletAccessodes M Williams Brothers Const Inc. 735.00 0.00 0,00 OAO% 735,00 0,00 120 Toilet Accessories L Williams Brothers Constinc, 450+00 0.00 0.00 0.00% 450.00 OAO 121Division 22-Plumbing 0,00 122 Exterior Mechanical 0.00 123 Overhead and Profit G. A. Rich 34%565,00 342,573.70 342,573470 98.00%1 6,991.30 t 17,128,69 124 Mobilization G. A. Rich 201000,00 207000.00 206000,00 100400010 0.00t14,053*05 125 Process Pipe M G. A. Rich 433,587.00 433,587.00 433,587,00 100400% 0.00 126 Process Pipe L G. A. Rich 11103,787,00 1,092,749.13 1,092,749,13 99*00°% 11,037.57 127 Storm M G, A, Rich 127,160.00 127,160.00 127,160.00 100,00% 0.00 l 126 f Storm L G,kRich 281,061400 281,061.00 281,061,00 100,00% 0,00129 Water M G: A. Rich 88,338,00 88,338,00 88,338.00 100.00°% 0,00 130 Water L G, A, Rich 174,188100 170,704.24 170*70424 98,00% 394133.76 6,53521 131 Gas M G. A. Rich 2000,00 0.00 0,00 0.000/0 21000,001 0,00 132 Gas L G. A, Rich 7,268.00 41354,80 4,354.80 60600% 219OZ 20 217474 133 Grinder Pump M G. A. Rich 330,00 330,00 330.00 100.00% 1 0,001 16.60 134 Grinder Pump L G. A. Rich 10,998400 10,998.00 100998.00 100.00% 1 0.001 549490 135 Valves M G. A. Rich 51,726.00 51,728*00 51,728.00 100.00% 0,00 2.586.40 136 Valves L G. A. Rich 30,000.001 30,000.00 30,000.00 100,00%1 0.00 1 1,500.06 137 , Interior Mechanical 0.00 138 Pre Construction Hayes Mechanical 30,000,00 30,000100 30,000.00 100,00% 0,00 1,500,00 1391 1 Mobilization Hayes Mechanical 15,000,00 15,000.00 15,000,00 100.00% 0,00 750,00 140 De Mobilization Hayes Mechanical 5,000,00 0.00 0.00 0400% 5,000600 0.00 141 j Valves M Hayes Mechanical 320,000,0O 2831980,50 283,980.50 88,74% 360019,50 144199,03 142 01 Piping M Hayes Mechanical 5200000,00 413*158,01 50,000,00 4634158,01 89.07% 56,841.99 23*157,90 143 PipeSuppons M Hayes Mechanical 50,0tl0.Otl 1 504000,00 50,000.00 100.00% 0.00 2,500.00 144 Misc Plumbing and Piping Material M Hayes Mechanical 85,000.00 5B4O78.4i 584073441 89,35% 61921459 2,903.92 145 Pipe Line Insulation M Hayes Mechanical 900000.00 18,000.00 181000.00 20.00% 72,000.00 900.06 146 Building 20 L ka es Mechanical 37,500.00 33,500,00 331500,00 89,33% 4,00000 1.675.06 147 Building 30 L Hayes Mechanical 7,200,00 7,2o0,o0 7,280.00 100.00% 0,00 360.00 148 Building 40 L Hayes Mechanical 1 270,000.00 238,000400 16,000,00 254*000,00 94,070/* 16,000.00 12,700.00! .. 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McHenry Wastewater Treatment Facility Consolidation gage 4 1 2 Application Number. 20 Application Period: September 1, 2017 to September 30, 2017 ApplicatienDate: September30,2017 3 4 A B Work Completed C D E F G Item 5 s :'S �•- .i !7d ... .. n.:. ::.Ssc�or+...............,:.,.:........;............::....,r..,,,.�.r....,:.r..................<:...�fale�r..:...:.. i? ,,. .. .. ............. .... ......... .. ... .:.... ,.r......,,..,... .r.........:................ r....r ty�,•:;:::•: .• ;:£ii n issSiC'Arc' ..... r...l.....r...,.::: .... .:.. .. - .,.......... .. ,.. •.:eQt1 1 .:. .,......... .:.. .:. .. .: l.. raiOYFii•,f4Okl5:: ,....,,....:,-rv.,,.n•.r �d:7....;:SS,...:..r.....,.rr.,r....,.:»,:::..... +x•:v •: ':?� ... . o .tt2;f4ISi :v,e•rv,.: r..o;at.-::<: ;_ •Fe"dv ''i ... ......... : :.. d.�1o't�-• 'rr r:•aYrl�'4ii920Y. :.�:F�afzf�.*,1]?:�t•�� ..a i�o` .7: ••�e.tl:.:�:,..1,:;,,;.. ;>':�Etistf'.....$si::. •. .�::,,��. 149 SulIdIng 50 L Hayes Mechanical 80,000,00 SO,OOD,00 80,000,00 100000% 0.00 44000,00 150 Building 60 L Hayes Mechanical 62,000,00 41,790,00 2,500.00 44,290,00 71.44116 17,710400 2,21440 151 Building 65 L Hayes Mechanical 31000,00 31000400 3,000.00 100,00% 0.00 150,00 '. 152 Bullding70 L Hayes Mechanical 27,000*00 27,000,DD 27*000*00 100.00% 0000 11350,00 153 Building75 L Hayes Mechanical IBoom 16,000.00 16,000400 88,89% 21D00,00 SOO,OO . 154 DMsion 23-NVAC 0,00 155 Central Pump Station 20 OAo 165 Test and Balance Com late Mechanical Services Inc 1,500,00 0000 0400 0,00% 11600000 0,00 1 157 Controls Complete Mechanical Services Inc 2,500,00 O.00 0.00 0100% 2,500,00 O,DO 158 Ouctwork Complete Mechanical Services Inc 47000*00 4,0e0.00 4,000.00 1DO.0004 0,00 200.00 159 Centrifugal Fans Complete Mechanical Services Inc 4,400.00 41400*00 4,4OD.00 10040% O.OD 220,00 160 Ins and Outs Complete Mechanical Services Inc 7,250.00 7,250,00 7,250400 100.00% 0,00 362,50 161 Terminal Heat Transfer Complete Machanicat Services Inc 15,000,00 15*000,00 154000400 100,00% 0,00 750,00 162 AC Units Complete Mechanical Services Inc 15,800400 150800.00 i51800000 101000/0 0.00 790.00 163 Material Complete Mechanical Services Inc 2,000,00 4 21000400 2,000000 100400% 0,00 100.00 164 Labor Complete Mechanical Services Inc 9,500.0o 91500,00 9,500,00 100.00% 0,00 475.00 155 SP Secondary Treatment 40 0,00 166 Test and Balance Complete Mechanical Services Inc 1,500.00 0.00 0.00 0,00% 1,500600 0,00 167 Controls Complete Mechanical Services Inc 5,500.00 0400 0,00 0.00% 5,500.00 0,00 168 Ductwork ComplaisMechanical Services Inc; 5,000.00 5,0o0,00 5,000.00 100.00% 0000 25OA0 169 Centrifugal Fans Complete Mechanical Services Inc 1,500.00 1,500.00 11500,00 100.00% 0,00 75,00 170 Power Ventilators Complete Mechanical Services Inc 11500600 11500400 14500,00 100400% 0,00 75.00 171 , Ins and Outs Complete Mechanical Services Inc 3,000ROO 31000*001 3,DOU,OQ I 100,00% 0,00 150.00 172 Fuel Fired Unit Heaters Complete Mechanical Services Inc 1,800.00 17800,00 1,800.00 1 100.00% 0.00 90.00 173 Make Up Air Unit Complete Mechanical Services Inc 6,1D0,00 61100400 62100.00 100,00% 0.00 305,00 174 AC Units Complete Mechanical Services Inc 15,800.00 15,800,00 15,800.00 100,00% 0,00 790,06 1751 Material Complete Mechanical Services Inc 710OOoOO 7,000.00 7,000,00 100,00% 0,00 350.00 176 Labor Complete Mechanical Services Inc 174000*00 17POOOoOO 174000400 100.006/ 0,00 850,00 177 SP Tertiary Building 50 0,00 178 Testand Balance Complete Mechanical Services Inc 10500,001 0.00 0.00 0,00% 1,5o4QO D.oO 179 Controls Complete Mechanical Services Inc 16,50D400 16,500,00 163500*00 100.00% O,OO 825.00 180 Ductwork Complete Mechanical Services Inc 6,000,00 64000AO 6,000.00 100=70 0,00 300,00 181 Cent» fugal Faris Complete Mechanical Services Inc 7/500400 7,500600 71500,00 100,00% 0.00 376.00 162 Ins and Outs Complete Mechanical Services Inc 344BOoDO 3*480,00 3,460,00 100,00% 0,00 174,00 1631 Fuel Fred Unit Heaters Complete Mechanical Services Inc 91000,00 9,000.00 91000,00 100.00% 0.00 450,00 184 AC Units Complete Mechanical Services Inc S1400oOO S,400,00 84400,00 100,00%j O,00 420.00 185 Material Complete Mechanical Services Inc 7,000,00 7,000.t10 7,000,00 100,00% O,OO 350,00 166 labor Complete Mechanical Services Inc 15.000.QO 15,000.00 15,000,00 100600% 0.001 750,00 167 , SP Drying Budding o.oa 1881 1 Test and Balance Complete Mechanical Services Inc 1,500.00 0.00 1 0,00 0.00% 14500*00 0.06 189 Controls Complete Mechanical Services Inc U00.00 8,000.00 8,000.00 100,00% O,DO 1 400.00 190 Ductwork Complete Mechanical Services Inc 35,000.00 354000,00 35,000,00 100,00°% 0.00 1,750,00 191 Centrifugal Fans Complete Mechanical Services Inc 110500.00 11,500,00 ( 11,500000 100.00% 0.00 575400 Ins and Outs Complete Mechanical Services Inc 11,000,00 11,000000 11.000.00 100600% 0,00 55O.06 Heat Exchangers Complete Mechanical Serviceslnc 60M000500 6Q000,00 60,D00.00 100,00°% 0.00 3,000.00 P193192 Make Up Air Units Complete Mechanical Services Inc 18,36D.00 18,360,00 182360.00100.00% 0.00 918.60 Material I Complete Mechanical Services Inc 1 20,000.001 20,000,00 204000.00 1 100.0e% 0.00 1,000.00! 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J... --..nvn:n , J.�Ot�l{•FWA:ILR.,,v Si�'Jf � :�+i#1.:,. ....::.:.........r..:::..............:r.:r..r....... , 196 Labor Complete Mechanical Services Inc 35,000,00 35,Oa0.00 35*000,00 100,00 % 0.001 1.750.00 197 SP Microscreen Building 70 0400 198 Test and Balance Complete Mechanical Services Inc 1,500.OD 090 0.00 0400% 1,500-00 0.00; 199 Controls Complete Mechanical Servicesino 2,400.00 214OD.00 2,400.00 100.00°% 0.00 120.06 2001 1 Ductwork Com lete Mechanical Services Inc 6,310.00 61310,00 6,310.00 100.00% D.OD 315.50 261 Power Ventilators Complete Mechanical Services Inc 7,200.00 7200.00 7,200.00 100.00% 0.00 MUG 2021 Ins and Outs Complete Mechanical Services Inc 7,800.00 71800.001 79800400 100.00%1 0.00 390.00. 203 1 Terminal HeatTransfers Complete Mechanical Services Inc 35,000.00 35,000.00 35,000.00 100A000/41 O.00 1,750,00 r 2041 1 AC Units Complete Mechanical Services Inc 7,400.00 7,400.001 7,400.00 100.00%1 0.00 370,00 2051 1 Material Complete Mechanical Services Inc 5,000,00 54000400 54000.00 100.00% 0.00 250.00 2.061 Labor Complete Mechanical Services Inc 15,000.00 15,000.00 15,a00.a0 400*00%1 O,OO 750,00 2.071 Division254rttegratedAutornation 0000 208 251316 Boxes, Panels and Control Centers Advanced Automation & Controls 165,000.00 419260*00 41,250.00 25,000/61 123,750.00 2,062.50 209 2,93100 Remote Instruments Advanced Automation&Controls 75,000.00 0.00 0,00 0.31%00% D.00 210 255100 Instrumentation and Control Inte£ratlon Advanced Automation & Controls 2,135,300.00 1,823,582,21 166,930,53 11992,512974193.31 % 42.7877500a.00 142,787.26 Wastewater Plant Control Advanced Automation & Controls 1%700.00 0.00 0,00 0.00% 19,700.00212 n2l259100 252922 Variable Fra uency Motor Controllers Advanced Automation & Controls 109,a00.00 6,000.00 $6000000 5.50% 103.000.00 0.00 213 Division 2&Electricaf 214 263213 Packaged Engine Generator and Transfer Swit chesM Cummins N Power Inc 780,000400 726,86821 726,86821 93.19% 53,131.70 36,343.4. 0.00 ij 215 Mobilization Homestead Elecrical Constmcting L 25,000A0 25,000.00 25,000,00 100.00% D.00 1,250,001 P216 217 PM TimeSubmittals Homestead Elecrical Contracting L $0,000-00 30,000.00 30,000.00 500.00% 0,40 1,SOO.ODI 218 Site M Homestead Eiecricai Constracting 146,000.001 145,000.00 1455000,00 1 100.00 % 0.00 7,250.00f 212 Site L Homestead Elecrical Contracting L 75,000.00 75,000.00 75,0OO.OD 100,00% 0400 3,750,00 220 Building 20 M Homestead Electrical Contracting Lj 50,000A0 350848.00 35,848.00 71,70% 14415ZOO 1,792.40 221 ' Building 20 L Homestead Eleaical Contracting L 68,OW,00 42,715.00 10,348,a0 53,063,00 78.03% 14,937.00 21553.15 222 Building $0 M Homestead Elecrical Contracting 27,000.00 27,000,00 27,ODO.00 100.00 % 0.00 11350,00 223 Building 30 L Homestead Elecrical Consttacting L 25,OOO.oO 25,000.00 25,OOQOo 100,00% 0400 11250.004 2241 411 Building 40 M Homestead Elecdcai Constractin L 85,000,00 62,492,00 5/565400 68,057.00 80,07% 16,943.00 3,402.85 225 Building 40 L Homestead Elecrical Constrad rig L 109,000.00 86,164.00 41895-00 91,059.00 83,54% 17,941.00 4,552.95 226 Building 50 M Homestead Elearical Constracting L 77,000.00 771000A0 77,000.00 100,00% O.Do 3,850.00� 227 Building 50 L Homestead Elecrical Constrad rig L 92,ODO,00 $75510,00 87,510.00 95.12°la 4,490.00 4.375,50i 228 Building 60 M Homestead Elecrical Contracting Ld 70,000.00 34,275,00 5,619.00 391894.DD 56.99 % 1 30.1mool 14994,70j 229 Building 60 L Homestead Elecrical Contracting L11 94,500.00 60,810.00 2.87.5.001 63,685,00 1 67.390/6 30,815,001 3,164.25 230 Building 70 M Homestead Elecrical Contracting Ld 55,000.00 552000.00 55,000600 1OD.000/6 0,00 2,750.00 231 Building 70 L Homestead Elecrioal Contracting L11 105.000400 105,000.00 105,000.00 I 100.00'h 0.00 5,250.0a, 232 Building75 M Homestead EieoricalConstracting L 29,000.00 25,900.00 31100.00 29,000.00 100A0% 0.00 1,450.001 233 Building 75 L Homestead Elecrical Contracting L 483000.00 454000.00 2,100,00 47,14o,00 98.13°� 900.00 21355.00 234 Gear Homestead Elecrical Contracting L 182400040 162,000000 162,000,00 100,00% 0.00 8,100.00 235 Ligh9ng Homestead Elecrical Consiracting L 1087500,00 1080500.00 1087500,00 100.00 % O.aO 5,425.0,0' 235 Division 31-Earthwork 0.00 0+00 237 238 31 1000 Strip Topsail Williams Brothers Const Inc. 160000400 151000,00 151000.00 100,00% 0,00 750400. 2391 31 1000 1 Respread Topsoil Williams Brothers ConsL Inc. 154000,00 2250.00 5,250,00 71500,00 50000% 7,500.00 375,00. 240 311000 Remove AsphaltPavtng WdllamsBrothers Constlrtc. 32,245400 6,449.00 - 67449400 20.00% 25,796,OD 322.45 241 31 1000 Tree Removal Homer Tree Service 14,000.00 14,000.00 141000,00 100,00% 0,00 760.OD l 242 312200 Grading Williams Brothers Const Inc, 41,000.00 20r5OOtOO 61150.00 26,650,o0 65600% 144350,00 1,332,50 .. . 4 4 1 1 1.. ., t ._ 1 1_ 4 1 _. .. 44 4 1 4 1 1 ..1 4 4 4 . ...4 11 4 1 I... I v I I 1 .. , . %.. _. .... McHenry Wastewater Treatment Facility Consolidation Page 6 " 1 Appitcation Number: 20 2 A plication Period: September 1, 2017 to September 30, 2017 Application Date: September 306 2017 3 A B Work Completed 4 Item C D E F G ;.: stiRr ;nci�: ::: _`I y,� ::A:; '" , £;''•;sfF1t�SiCY� �szll:lGikae .:::,•:�:n!} r'•A. • "+" :.•.V'i:C::i.:v::`uh: '+' {i + :!, • ..Y:.S•i : ' V4.. n ::PJ 5tt nr35taGd .�:::::,Y}t$4,�i: Sl.?tom.. i..........,.. 3.... , ,•::;r?•:: :.vy.%, ...................... .. .. .... .J .................,..... . , .... f,..... ,..,, . :.................. .......:.., . .. „ :,.�, .. ... ,..:.. : a,,..:.. .. ,.:.....v,.V..... ..:.......... :,.:...,..:........% ..::.:•::•::::.::.::..•..�::........................ ::•:... :..:., :: :. .........,:.,. ..,....: ....... ,.. n,,.,,.,.....� , lm:„ '�1r.�5aY�: �' �:�disht.. J...,.. . ,.:.,.:.. ,•:t::.::.>:::::t::::•, :ffr..EF?:'Eta,' Ft:i &tlff,�t*i4: .. ,....,.,. ..:....... .............. .,.,+..>..:.,................,.......Yvr�d€[fd�kfit`2 ..,: _ ..........................................:...:.<....:,.:....,.......................... ,.....,.vJ.:....-:.a:::.�.::.�n..Y....ugtue....::.�, . 2431 312316 1 Cut and FIII Williams Brothers Const Inc. 1 180,135,tl0 16ZI21,50 93006,75 171,128,25 135400%1 91006,75 8,556.4T I jr 2" 31 2316 Mass Excavation Williams Brothers Const inn 664,600.00 60tl,664,00 664,600400 100.00% 0.00 33,230.00 245 312315,13 Trenching WiilliamsBrothers Const Inc. 133,500A0 128,825,00 61675,00 133,500.00 100.00% 0.00 8,675A0 I 246 312319 Dewatedng Kelley Dewatering and Construction 188,300-001 186,300,00 188,S00.001 100,00%1 0100 i 99415,00 247 312500 Silt Fence Williams Brothers Const, Inc. 18,000m 12,000.00 121000,DD 80,00% 3,000600 600,00'�`° 248 31 500 Excavation Support and Protection Williams Brothers Const Inc. 475,350.001 475t350,001 476v350,001 100,00 % D,DQ 23,767.50 249 Division32-Exteriorfmprovements D.Oo 1 250 321216 1 Asphalt Paving M Troch-McNeil Paving Co 78,725.001 6,000.00 1 610004001 7,6201. 72.725.001 300,00 251 321216 Asphalt Paving L 7roch-McNeil Paving Co 91,775.00 6#900,001 6,900400 7452% 84,S75.001 346,00 252 323113 Chain Link Fences and Gates M Northern Illinois Fence 14,866.00 0,001 14,866,00 14,866,00 100.009/4 0,001 743.30 253 323113 Chain Link Fences and Gates L Northern Illinois Fence 100765,00 0400 10,765,00 10,765*00 100000% C.oO I 538,25 254 329219 Seeding Williams Brothers Const Inc, 81000,00 D.00 4,DD0,00 41000AO 50.0001& 4,000,00 240.00 255 Division 33- utikTes 0900 256 333216.13 Packaged Grinder Pump Station M Gasvoda and Associates 23,000.00 23,000.00 23,OOD,00 10tl.tl0% D,OD 1,150,06 257 333216.13 Packaged Grinder Pump Station Start Up Gasvoda and Associates 1*063,50 (1,00 0100 0.00%1 11053,50 0.00 2,58 333216.13 Packaged Grinder Pump Station L Hayes Mechanical 5=0,00 5,000,00 51000,00 1D0,00% OX0 250.00 259 Division 35- Waterwayand Marine Construction 0,00 260 35 2016.29 Fabricated Metal Slide Gates M R, W Gate Company 280*030,1)0 280,030,001 1 280,030.001 100.0na 0= 1 14,001*50 261 3$ 2016.29 Fabricated Metal Slide Gates L Williams Brothers Const Inc. 142,000,00 134.000,001 81000,06 142,000,001 100.00%1 0,001 7,100,00 262 Division 41-Material Processing and HandlingEqulpme 0.00 2631 412223,19 Cranes and Hoists Sievert Crane and Hoist 17,300,00 171300,00 17,300,001 100.00%1 0,001 865.00 264 Division 43- Process Gas and Liquid Haridfing, Purif+ 4ti n, and Storage Equipment 0000 265 431123 Rotary Positive Displacement Aeration Blower M LAI Ltd 49,000.00 49,0004001 49,000.00 1 100.00%1 0400 2,450,00V I 266 431123 Rotary Positive Displacement Aeration Blower L Hayes Mechanical 64000,00 6*000,00 64000+00 100.00%1 0,001 300.00 , 267! 432114 Rotary Lobe Pump Equipment M Peterson and Matz, Inc 60,000.00 470500,00 47,500.001 70,17% 124600*00 1 2,375.0011 268 432114 Rotary Lobe Pump EquipmentStart Up Peterson and Matz, Inc 5,000.00 0,00 0,00 0.000/0 5,000.00 O.flO 2691 1 432114 Rotary Lobe Pump Equipment L Hayes Mechanical 6,000.00 67000,00 6,000.00 too.000/0 0900 300,00 2701 1 432139 Submersible Solids Handling Pump Equipment M LAI Ltd 799,000.00 $83,100,00 683,100,00 85A9% 115,900.00 34,155.00 2711 432139 Submersible Solids Handling Pump Equipment L Hayes Mechanical 42,000,00 31,153.53 31,153*531 74.18% 10,846,47 1,557.68 272 43 2143,01 Sump Pump System L Hayes Mechanical 49000,00 41000,001 4X00,00 100.000/0 0,00 200,00 273 433259 Odor Control System M LAI Ltd 47,000.00 47,000.00 47,000.00 100,00% 0100 2,350,00 274 433259 Odor Control System L Hayes Mechanical %000,00 10,OOD,aD 10*000,00 100,00% I 0.00 500,00 275 433263 Ultraviolet Disinfection Equipment M Xylem Water Solutions USA 275,000.00 2751000,00 275,DDD,00 100,000/al 0,00 134750.00 276 433263 Ultraviolet Disinfection Equipment L Williams Brothers ConsL Inc, 64000.00 6,000.00 670000001 100.00% 0.00 300.00' 277 434113,01 HydropneumadcTank M LAI Ltd 29,000.00 291000.00 29,00D.00 100,00% 0400 1,450.00 278 43 4113.01 Hydropneumadc Tank L Hayes Mechanical 1,000.00 11000,00 1,000,00 100.000/. 0,00 50,00 2791 43 41le Bulk Chemical Storage Tanks M Peterson and Matz, Inc 120.000.00 120,000,00 1200000.00 100.00% 0.00 6,000,00 ! 280 I 434116 Bulk Chemical Storage TanksStart Up Peterson and Matz, Inc 5,000.00 0,00 0;00 0.00% 5,000,00 0,00 281 43 4116 BUIkChemical Storage Tanks L Hayes Mechanical 5,000.00 6,000.00 5,000= 100*00% 0,00 250.06 282 Dlvision44• Polifution Control Equipment 0,00 283 I 444000 Composite Samplers M Gasvoda and Assodates Inc 10,000.001 10,000.00 1 10,000,00 100.00% 0.00 500.D0 7852B5 444000 Composite Samplers Start Up Gasvoda and Associates Inc 1,653.50 D.OD 0.00 D.00V. 1,053.50 0100 444000 Composite Samplers L Williams Brothers Const Inc, 1,000,00 1,060.00 1,00100 100,00% 0,00 50,00. 286 444100 Sequencing Batch Reactor Treatment System M Xylem Water Solutions USA 745,000.00 745,00100 745,000,00 1Do.D0% 0,00 37*250,00' 444100 Sequencing Batch ReactorTreatrnentSystem L Williams Brothers Const, Inc. 20,000,00 18,000,D0 2,00100 204000,oC 100,00% 0,00 %000100 E2117 2 44 4100 SBRT Pump, Blowers and Mixer L Hayes Mechanical 69,300,00 64,Q00,00 64,660.00 92.35°!0 5,30QAQ 3,20p,00 289 444256.01 Vertical Turbine Pumps M , LAI Ltd 64t0=0D 64,000,OQ 64,000,00 100.00% 0100 31200,00 McHenry Wastewater Treatment Facility Consolidation Page 7 1 Application Number, 20 2 Application Period: September 1, 2017 to September 30, 2017 Application Date: September30, 2017 3 4 A S Work Completed C D E F G item $ 6 •:.5 C tip.,.iA .:............. ................... .. .. .. .:..SptAohAFiK<. ... � ...;......::.� :.:..° . ::....:::.:.........r.r..:.:n.J,.::<•....:<.:<•:.,•::.�.::�.,-:::r. ............:........ ........ .............. n...WW ........... ............................. .... n...:..:..n..,......... .<:.....:... .,....: ....... .. .................. r.. ................... .. .:. ............. ..i • , , j . �::..:.:;,n;:.J;::: no-: ..•<•� .1er3Sveeratacsor«s, ,..:.:...... ...... 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'sr ' t,Mtaeri::tc•n:; .,.� '.'�i'Cttt�•.,; .. 290 44 4256.01 Vertical Turbine Pumps L Hayes Mechanical 8,000,00 84000,00 8,000,00 100400% 0,00 400.00- ' i 291 444256,09 Submersible Pumps M LAI Ltd 25,000.00 0,00 0100 0,D0% 25,000.00 0,00 292 444256,D9 Submersible Pumps L Hayes Mechanical 3,000400 31000,00 31000,00 100400% 0.00 150,00 293 Division 4& Waterand WastewaterEgoipment 0,00 294 462151 Mechanial Screening Egutpment M Hydro -Dyne Engineering 373,850,00 3730850,00 3731B5D,00 100,00% 0,00 18,692,50 295 452151 Mechanlal Screening Equipment L Williams Brothers Const trio. 26,D00.00 26#000.00 26,000,00 100.00% 0,00 17300,00 296 462200 Mechanical Screening Equipment(RBFS) M Hydrolntemationaf 901,892,00 901,B92,00 901,892,DD 100,00% DqD01 45,094.60 297 462200 Mechanical Screening Equipment (REFS) L Williams Brothers Const Inc. 22,000,00 22,000.00 2240DOX0 100,00% 0,0D 14100.00 298 464123 Submersible Mixing Equipment Xylem WaterSotutions USA 901DO010O 90,000400 90,000X0 1D0,00% 0,00 41500,00 299 464123 Submersible Mixing Equipment 0600 300 464123 Submersible Mixing Equipment L Hayes Mechanical 6,000,00 11960,00 4,020,00 19,000000 100,00% 0600 300100 301 454324 Digester Cover M RPS Engineering Inc 143,000.00 21,450*00 21,450,00 15600% 121,650400 1*072,50 302 464324 Digester Cover L Williams, Brothers ConsttnG 6010D0,00 0.00 0,00 D,DO% 60,000.00 0,00 . 303 465133 Flexible Membrane Diffused Aeration Xylem Water Solutions USA 65,000,00 65.00O,DO 65,000400 100.00% 0,00 3,250,00 . 304 465133 Flexible Membrane Dftsed Aeration D.00 305 465133 Flexible Membrane D"rfiused Aeration L Hayes Mechanical 150000400 14,500.00 14,500.00 96.67% 500.001 725,00 i 306 455200 F'SioJogicatHighRateTreatmentS stem M 307 Mixers 1• Kruger Inc 2577651,00 257,651,00 257,651,00 100,0001b 0.00 12,88255 308 Micro Sant Pumps and Submersible Coagulant Pur6p I. Kruger Inc 328,055.00 3281055,00 32B4O55,00 1 100.00% 04001 16,402.7$ 309 Sludge/Sand Gear Drive and Scraper Assembly 1.Kruger Inc 2300367.00 2=367.00 230v367vOD 100.006/,1 0.001 11,518,350 3101 311 H drocyclones Lamella Settling Equipment L Kruger Inc I. Kruger Inc, 126,815.00 30,329,00 126,815.00 0,001 1 126,8154001 0.00 100.00% 0,00% 0,00 30,329.00 6,34r1.75 0.00 312 Fabricated Equipment 1. Kruger Inc 133,536.DD 133,536,00 133,536.00 100.00% 0,0D 6,676,60 313 Valves I. Kruger Inc 45,24100 0,00 0500 0.00% 45,242,00 0,1)0 E 314 PLC Control Panels 1, Kruger Inc 113,379,00 113,379.00 1136379,00 100.00% 0,00 5,668.95 315 Process Instrumentation I. Kruger Inc 97,503,00 97,503,00 97,503,001 100.00% 0.001 4,e75.15• 31a Liquid Polymer processing System I. Krugerinc 96,086,00 96,086,00 96,086,00 100.00% 0,00 4,804.30 317 Coagulant Metering Pumps I. Kruger Inc 64,057.00 64,057,00 641067,00 100.004% 0.00 3g202485 318 Microsand & Polymer 1. Kruger Inc is,101,001 0,001 ucl 0.005(0 184101400 0,00 3191 Spare Parts 1. Kruger Inc 15,879,00 0,001 0.00 0.00% 15.879.00 0600 3201 465200 Biological High Rate Treatment System L Williams Brothers ConsL Inc. 100000.120 11000,00 24300.00 313004001 33.00% 6,700.00 165,00 321 466130 Dlsk Filtration System M 322 Disc Filters I. Kruger Inc 580,985.00 580,985.00 580,985.00 100,00% 0,00 29,049.25 323 PLC Control Panels I. Krugerinc 72,316,00 72,315,00 72,315X0 100.000/4 O.DD 31615,75 324 Drum VFDs I, Kruger Inc 14.500.00 14*500400 , 14,500,00 100.000% D,OO 725,00 466130 Disk Filtration System L Williams Brothers Const Ina 14,000.00 14,000400 14,000•DO 100,00% 0.00 700.00 g 467653 Sludge Drying System M Komline Sanderson 0.00 Dryer M Komline Sanderson 11155,130000 1,156,130,00 1,156,130,00 100,00% 0.00 57,806.50 Live Bottom Hopper M Komline Sanderson 1694240.00 169,240.00 169*240.00 1c0,00% 0,00 82462,00 $311 Sludge Pump M Komline Sanderson 269260,00 26,260,DO 264260,00 100.00°! 0.00 14313,00 332 Screener M Komline Sanderson 21,620.00 21,620,00 21,620400 100400% 0.00 1,081,00 333 Dried Product Conveyors M Komllne Sanderson 96,420.00 963420,00 - 96,420,00 100*00% 0400 4,821.00 334 Thermal Oil System M Komline Sanderson 17SJ250400 178,250.00 178,250,00 100,00% 0,00 84912.50 335 Thermal Oil M Komline Sanderson 81360,00 81360,00 8436D,00 100400% 0.00 418.00 336 Off Gas Compressor M Komline Sanderson 49,740,00 49,740.00 49,740400 100,00% 0400 21487,00 McHenry Wastewater Treatment Facility Consolidation 1 2 Application Number 20 Application Period: September 1, 2017 to September30, 2017 Application Date: September 30, 2017 3 4 A B WorkCompleted C D E F G I Item 6 ::::::•::::.:.•.� -:: ni:...... :: :..:.... .�:.:::r:':ei,i+•..•:;::;r•;,a:;•:,°r'sx:;:•;:.,.•.:n.•• .. ...........:., •................................................ �AiiX::?:• : .,:.. :.:.� ...�.: ter: J::: ?t {<.-':<:::. :.......n•Y:n... .r..:.: �.vv:::G•:'lYn i.'f.I,:l.: ii �:}i? <; ass' `:r•»:: i,•,:. �<:-<:..:.....::::::. :,..•; .::.:.:: kt: rl:i'li:;:°,5 ...., ............., ,.. .:::::::::.::.::+;^Y:•::•r.:•.h°••::;ii•»>:,..•..: ......... r..... ........:.:•......................n................................n.......•:............n...rn :c: <.• ,:.. n: --:::.. :.;r...:::: rn: ''it ��/v::ti::•:y:Si.: ..:: n,::.:::::n+: xi•„i..:•:iso.:,i•.,,°..r •n.:• .. r;.r,. .. .r ..:.... Y........... j: :,•;.-v.,;?'i:4:'.y::: ':�;Sd1eQt11r2' ••.: s:n-r.::. :..a::. i..,.. , •. r..r v,•,y:. :,::"i}:':i<£...,��:..•, �f9YGk:i"f@ViaT75,•Y �.:.. : •i .cEi. lC� .:.: :.. w.:: :i?Cf•If?d:o:?<;. ::1`tti��:P0� ,rn: �•:: , rfi�ii%<fi i r, n..iY..r .......... v.n.............1.:.v. :,� n.r.. ..... I : (•Id• �(C2E. .Slot: •�.. >:�' . .13A1i9t1¢�:t0:%' • .£�: - datt�F71 i1?h�::vh< 337 Wily Air CompressortAirDryer M KomlineSanderson 10,350,00 10$50.00 10,350,00 100,00% 0.00 $17.50 338 Coarse Bubble Diffusers M Komline Sanderson 1090,00 14,990400 14,990.00 IMOO 0400 749.50 339 Off Gas Duct/Fabriosted Items M Kombne Sanderson 40,450,001 40,450.00 4a,450,00 100.00% 0,00 2,022.50 340 Local Instrumentation M Komline Sanderson 40,210.00 40,210.00 40,210.00 100.00% 0000 2,010,50 341 Automatic ValvewRotary Valves M Komllne Sanderson 274830,00 27,630,00 274B30.00 100,00% o,00 14391450 342 AnehorBoits M KomlineSanderson 12,470400 OVOID 0,00 0.000/6 120470400 0.00 343 Dryer Control Panel M KomlineSanderson 90,980.00 90,980.00 90,980.00 100000% 0000 4,549.Q0 344 Start Up/Commissioning Komline Sanderson 56,700.00 0.00 O,OD 0,00% 56,700,00 0.00 346 467653 Sludge Drying System L Williams Brothers Const Inc. 112,400,00 1D%780= 106,780.00 95400% 576204C0 5,339400 346 467653 Sludge Pump and Compressor L Hayes Mechanical 51000.00, 3/000000 31000.00 60.00% 2,000.00 150,00 347 467655 Sludge Conveying System M LAI Ltd 229,OOo,00 2290000*00 229,000*00 100,00% 0,00 11,450A0 348 467655 Sludge Conveying System L Williams Brothers Const Inc. 5,000,00 5100D900 5,000400 100,00% 0.00 250400 349 350 1 Unit Cost Water Main 2" 25 LF at S30 LF 750,00 0,00 D,Oo 0.00% 0,00 750.00 0.Oo ' 351 2 Water Main 4" 25 LF at $32 LF 800,00 0,00 O,Do 0.00% 800.00 O,OO is 352 3 Sanitary Sewer6" 25 LF at $45 LF 1,125.00 0,00 0.001 o.00% 1,125,001 0400 353 5 Storm Seater 12" 25 LF at $20 LF 500400 0.00 0.001 0.00 % .500.001 0400 . 3541 3551 j 7 1 8 Trench Backfill Flowable Fill 10DCY at $9 CY 100CY at $35 Cy 900400 31500.00 0400 0.00 0.00 1 0400 0.005; 0,00% 900.00 34500,00 D,DO, 0,00; ., : 356 9 Pipe Casing for Water Main and Sewer Crossing 25 LF at $14 LF 350.00 0.00 0.0Q 0,00°h 35p.00 0.00' 357 10 Telecommunication Cable and Conduit 25 LF at $7 LF 175.00 0.00 0,00 0100% 175,00 0,D0 ': 3581 1 11 Electrical Cable and Conduit 25 LF at $10 LF 250,00 0.00 0,00 0400%1 250.00 0,00 359 12 Gas Lines 2" 25 LF at $15 LF 375,00 0.001 0.00 0400% 375,OO 0.00 l 3601 1 13 Hot Mix Asphalt 50 tons at $100 ton 5,000.00 0.001 0,00 0400% 5.000.00 0.00 bbbbbbbbbb 361 14 Removal and Disposal of Unsuitable Materials 100CY at S70 CY 7,0o0.00 0.001 0400 0.00% 7,OOD,00 1 0.00 362 363 364 365 366 Total 307180,000,00 27,467,334.87 590,825473 j 0,O0 28,058,22ID,60 92,976/o 2,121,779,40 11402,911.03 367 Work Change Directives 368 369 RFP01 Work Change Directroe No.1 ,$,498.30 0.DO -O,00% (31498*30 0000. 370 ; Work Change Directive No. 2 (800.00� 0.00 .0,00% (800400) 0,00 , 37i Woric Change Directive No, 3 525.00 0400 0,00% 525.OD 1 0400 3721 Work Change Directive No. 4 (14044M 0.00 -U0% (14044,001 0.00 3731 Work Change Directive No.S 374 High Flow Pump Revisions (117,97200) 1 0900 -0.00% 1 (117,972.110) 0.00' 375 South WWTF Switchgw Revlsions 3761 Homestead 288,231.75 0,00 1 0.00%1 2586231.75 0.00 377 Cummins (274,736.00) 0,001 -0.00% (2744735,001 0.06 378 Titan 350VOO 0.0ID 0,00% 1 350,001 0.00 379 WSCI 1 a625251 1 am 0.00% 1*6254251 0,00 380 Work Change Directive No.6 (4,850.00) a,00 Z.00% (4,85o,00 0.00 381 1 Work Change Directive No.7 13,301.00 0,00 0,00% 13,301.00 0.00 382 Work Change Directive No.9 91996.00 0.00 0,DO% 9,996,00 OVOID bbbbbbbbbb3831 1 1 Work Change Directive No. 10 6,257,00 0,00 0.00°A 5,257.00 o,00 384 Work Change Directive 11 1,99soo Obou 0.00% 1,995,00 0,00 3Bs Work Change Directive 12 34703.0o 1 0,00 0400°% 3,703.00 0,00 386 Work Change Dlreolive 13 (11,754,00) 0.00 -0.00% (11,754,00) 0,D0 367 I Work Change Directive15 S,O50.00 OVOID 0.00% 15050.00 0,00 3681 Work Change Directive l6 9,227b.00 1O.QQ a,Do% 9,227.00 0,00 ..................................................................... .. . . McHenry Wastewater Treatment Facility Consolidation Page 9 t 2 Application Number, 20 Application Period: September 1, 2017 to September 30, 2017 Application Date: September 30, 2017 3 4 A B Work Completed C D E F G Item 5 6 � n .. 1iD ,. ...,:.,...:. ...Seicilen.2>iik...................................................................................:..,..>........ ................................ •:•::•.. ........... .,...,...... v*V .ferotwaeto�', ... .. ...... ....:. :c ,.:......,. ,�td1.U(e.., .�'EO1TF,•.(QVio tiXatue..... , . ttv::.: {;,�+ p� 5......:.,:.::..:..• Lry�.+ltKt Titfi�?'E3�. .p, .EN,,"..�C#:,:x..,..,. ?v:T<-.`•:-'b!::v:v;••y,},. :: .... .......:.:...... :-kd'. '• tS..Ee�i3i':. <:,;."'%'.�'t�i`�•',;3.'•i':?.,rc..:-:._<.:.`.�..:`y: 5i ot�cE.kta�ttt.. ;�" ec, S >ri i .:.:.:.T..�aie. ..4�?:�...,. 11 �-...> -:.,.do-.•. . - �:tG,:E?�;T•1tli�i�t3&�'r'r 389 Work Change Directive 17 19,862,00 0,0o 000% 191862,00 0.00 390 Work Change Directive 18 17,086600 o.00 0,00% 17,086.00 a,cO 391 Work Change Directive 19 (84610,75 0.00 4=0/4 (81610,75 0.00 392 Work Change D1recUve 20 (2,250,00 0,00 -0.00% (2.250.00 0,00 393 Work Change Directive21 10,483,OD 0,00 0.00% iD,483.00 D.DD 394 Work Change Directive 22 10,582,00 0,00 0.00% 10,582000 D,oD 395 Work Change Directive 23 (321&00 0.00 -0.00% (31218400 Q00 396 1 Work Change Olrective24 (2,632,75 0400 -0,00% (2,03Z75 0.00 397 Work Change Directive 25 2,000.00 0.00 0.00% 2,000,00 O.Oo 398 Work Change Directive26 (1490100 0,00 ,0.00% (14%66340A 0,00 399 Work Change Olrecive 27 2,875,001 0.00 0.00% 21875,001 0.00 400 Work Change Directive28 95440 0.00 o.0o% 954,00 0,00 401 Work Change Olrective 29 231,25 0,00 -3.Dova 3125 0.00 402 Work Change Directive $0 61468,00 0.00 0,00'/0 6,468400 0,00 403 Work Change Directive 31 34563.00 0,o0 0.00% 3,563.00 0400 4041 1 Work Change Directive35 (12,634.37) W)o -0.00% (1 Z634.371 0.00 405 Work Change Directive 36 1,199.00 0.00 0.00% 1,199.00 0.00: 406 Work Change Directive37 1,564.00 0.00 0,00% 1,564.00 0000 407 408 409 410 411 Balance 181,997,42 RI8Iv9:97h42 412 413 414 811 41611 Total 30,18o,aooxcl 27,4673394,87 59o,825,73 O,ao 28,058,220.60 93% 2,121,779,40 1,4021911bO3, McHenry Wastewater Treatment Facility Consolidation Application Number. 20 F23 ApplicationPerlod: September 1, 2017 to September 30, 2017 Applicatlon Date: September 30,2017 A H Work Completed Item C D E F G ,;: :s;.:.:.,,::.y,.°yq •Ana;,,;::::..};<:::::,:•i;::;:::, o :.� :• ir$i% ii:•rii i ,.�" J53IK3Kit4dGoY`��tiiii ^ .;`s:�;d"iediire^:3>: �'.:...it?�tio .:Ott^+F .ji'a;`:, ��':� �StGT::. Atd� :,.. :. �. cxs>#r...... ioi•,'gq'�'',i^+Ri %'ice ...C�itG�i`t iI3�.7•iAli•'�iL �?FY ::a......... �etf.. , .f .'?:. . 6 < � fni �yy y.y 1S�yyr�••��i:G:.�?i �i�'' ?:C]I•Wit1:r.,`.`,".':: 417 Summary by Subcontractor/Supplier PEN 416 Advanced Automation & Controls 2,504,000.tlO 1,$70,832,211 168,93453 0,00 2,0394762.74 81.461/5 464,237.26 101,988.14 419 Central Ceiling 13272.00 0,00 1,272,00 0,00 1,272.00 100,00% 0.00 63.60 420 CMC Reber 3077000,00 307,000.00 0,00 0.00 307,000,00 100.00% 0,00 154350.00 421 Complete Mechanical Services 490,000,00 474,500.00 0.00 0.00 474,500.00 96,840/9 15,500000 23,725,00 422 Cummins N Power 780,000,00 726t86821 0,00 0,00 726286821 93.19% 53,131.79 364343AI1 423 GP Maintenance Services 125*000.00 89,750.00 040 0,00 89,750,00 71.800/a 35,250.00 4,487,50 424 Diamond Masonry 309,000.00 301,950448 0,00 (100 3011950,48 97.72% 71049,52 15,097.52: 425 Doors Inc 44,900,00 1 44,900400 0,00 0.00 4419OOoOO 100,00% 0900 2245,M 426 East Moline Glass 1,725.00 19725.00 0400 0,00 11725000 100900% D.00 86.25, 427 Exarc$kylights Inc 12,150.00 2,500.00 0.00 0.00 2,500.00 20.58% 9,650.00 125.00, 428 Gasvoda and Associates 35,107.00 33,000.00 0,00 0,00 334000.00 94.00% 2,10Z00 14650.00.1 429 Gateway Construction 427,500,00 41%942.50 0,00 0.00 4181942,50 98.000/0 81557,50 20,94TI1 11 430 Hanington Industrial 51745,00 50745400 0,00 0,00 54745.00 100,OD% 0300 26725' 431 Hayes Mechanical 11785,000*00 11477,340A5 72,520.00 0.00 1,549,860.45 86,830/6 1 236,139*55 771493.0z, 432 Homestead Electric 1,4601000,00 1,315,214.00 34,502.00 0,00 %349,716,00 9120% 130,284.00 67,485.8d] 433 House of Doors 67,90000 0,00 57,900.00 0,00 671900M 100400% 0.00 3,395.00 434 Hydro Dyne Engineering 373,850.00 373,850.00 0400 0400 373,850,00 10000% 0.00 18,692.50 435 Johnson Flooring 1*464,00 0,00 UO 0,00 0.00 0,00% 1,464.00 0.00 436 1 Joliet Steel and Construction 305120,00 276,696.00 a,198.40 0,00 283,894AO 93.04% 2%225,60 14,194,72 437 Kelley Dewatering 18%300.00 188,300,00 O,OO 0.00 188,300.00 100,000/0 0.00 9,415,00 438 Kole Construction 11,700.00 0.00 D'OO 0.00 0,00 0.000/0 11,700,00 D,00 439� Komline Sanderson 2,ODo,000.00 14930,830,00 W)a 0.00 1,93o4830,00 96.540/. 69,170.00 96,541,50 440 Kruger 2,224,000.00 2,115,249.00 0.00 0.00 211156249400 95.08% 109551.00 105,762.45 441 LAI Ltd 11242,000,00 11,101,100,00 0,00 0000 14101,100,00 86.66% 140,900,00 55,055,00 442 Hydro International 901,892.00 901,892.00 0.00 0.00 901,892.00 100.00% O,DO 45,094.60 443 Mid States Concrete Industries 69,000,00 694000.00 0.00 0000 594000,00 100,00% 0,00 3,450.00 444 i Northem Illinois Fence 25,631.00 0,00 250631.00 0,00 25,631.00 100,00% O.DD 11281,55 445 Nuoor Building Systems 2214754,00 214,606.00 0.00 0.00 214,606500 96,76% 71148,00 1o,730.30 446 Nystrom 20,406.00 20,406,00 0.00 1 0.00 20,406,00 100,000/6 0.00 11020*30 447 Peterson and Matz 190,000.00 167,500A0 OM 0.00 167,500.00 88016% 22,500,00 81375,00 448 G.A. Rich 2,6804000.00 2,653,583.87 0,00 0,00 216534583.87 99.01% 26,416.13 132,679.19 445 RPS Engineering 143,000.00 21,450A0 0.00 0,00 21,450600 15.000/0 121,550.00 1,072.50 450 RWGateCompany 2807030,00 280,030,00 0,00 0,00 280,030,00 100,00% 0,00 14,001,50 451 Sievert Crane and Hoist 17,300,00 17,300.00 0,00 0,00 174300.00 100.00 % 1 0.00 865,00 452 Sterling Commercial Roofing 56,000.00 36,856.00 0400 0,00 360856.D0 $5.81% 19,144,00 1,842.80 453 Super Mix 495,135,00 487,658,00 7,477400 0.00 4951135,0D 100.00% 0,0o 246756,75 454 Titan Industries 2084880.00 1 194,258.40 84355,20 0.00 202,61160 97.00% 6,266.40 10130.68 455 Troch•NcNeilPaving 170,500.00 12,900,00 0.00 0.00 12,900600 7,57% 157,6OD400 645.00 456 Xylem Water Solutions 1,175,000.00 1,176,000.00 0.00 0.00 1,175,000,00 IM00% 0,00 58,750.00 457 Williams Brothers Construction 8,801,939,00 8,159,661,75 106,039,60 0,00 8,355,701.35 94.93% 446,237.65 417,785.04 45g Total 302180*000400 27,467,$94.87 590,825,73 0400 28,058220.60 92.'a7°(e 1 2,121,779,40 1,402,911.03 McHenry Wastewater ireatmenf Facility Consolidation Page 11 i y Application Number. 20 2 Application Period: September 1, 29t7to Saptember30, 2017 APpl��tion Rate; September 39, 2047 3 A B WarkCampleted Item a C D E F G 5 efCwatto�:.;; i?. � doR:•s .`- 4: ::r. ,..�..::.;�,. „E:Si3' ' 1e3;5f�vtuia£icY:< %<4cFae6ufe;i %.trutiiik?feStio'sis'.� .; �i :� «: ;�z=Pe'�o:C�` <;#� �;;kf�sers�:t?�snb `� � ate:Q:xe'sf-� . . I�tt �": �R�.TA .t(ta�� e?=. �:.<•:. �'F�ii: ;�:�;:: ;; ;.,:� ::�i :. �: S "•j?; �'„ r...,, ..... .... , ��i��?F�ii .:�, .. ;,: ::� ,; . :`EE'iv-;::,'�„?..." ,. •;•�:r2o-:.x:.:.•,;,,;:s�.F�3�#. ..... 8 `'S�' _ _ �,::;.:. .r:.:,: r: rr. r:; ii?�'�� .:::.:..,. •i. #iii ... ::r'diit:`I... i�i%.�:; :.....i#liiC22iki�^3".�&??'�iiisciii-:;.'.',...�iEiii'•3?�•aEkiSti:. ...:,,..::;:.,...r;>.•:u,:.:..•.!:.:5ir:k2t;•.`... ::..5.. ...,.... , .....,. 459 '�I Page 1 McHenry Wastewater Treatment Facility Consolidation Partial Waiver of Lien STATE OF ILLINOIS} } SS. PEORIA COUNTY } ALL WHOM iT MAY CONCERN: 09/3012017 WHEREAS, we the undersigned, WILLIAMS BROTHERS CONSTRUCTION INC. have been employed by The City of McHenry to furnish labor and/or material for the building known as: McHenry Wastewater Treatment Facility Consolidation Situated on Lot: 3306 Waukegan Road and 222 South McHenry Ave McHenry, Illinos in the City of McHenry, County of McHenry and State of Illinois. NOW, THEREFORE, KNOW YE, That the undersigned, for and in consideration of Five Hundred Sixty One Thousand Two Hundred Eighty Four and 45/100 $561,284445 Dollars, the receipt where of is hereby acknowledged, do hereby waive and release any an all lien, or claim, or right of lien on said above described building and premises under the An Act to Revise the Law in Relation to Mechanic`s Liens," approved May 18, 1903 in force July 1, 1903 together with all amendments thereto and all the lien laws of the State of Illinois, on account of labor and materials, or both, furnished or which may be furnished by the undersigned to or on account of the said City of McHenry for said building and premises through September 30, 2017 GIVEN under our hands and sealed this 3rd day of October , 2417 WiLLIAMS BROTHERS CONSTRUCTION INC. (SEAL) Jacqueline Smith, Treasurer McHenry Wastewater Treatment Facility Consolidation F 6.g ,.i :. ?4..>I:I ..., `a McHenry WWTP Amounts requested on our Appamuon No. 16 McHen ,Illinois Total waivers submitted additional waiverdue Waiver attached note Vendor Scheduled Value Previously Com f to date retention net amount earned w/A I#13 ]WIAppl#14 lwtAppl#15 Summary by Subcontractor/Supplier Advanced Automation & Controls 21504,000.00 0.00 116391552.21 0.00 81,977.61 0,00 17557,574.60 42,674.00 138141TOO 70t015.00 0400 11112,297.74 445,276.a6 445,276.66 Central Ceiling 1127ZOO 0400 0,00 0.00 0.00 CMC Rebar 3071000_00 3071000000 15,350.o0 291,650.00 3021489.00 (10,839.00 Complete Mechanical Services Cummins N Power 490,000,00 780,000.00 472,500900 726,868.21 231625.00 36,343.41 448,875.00 690,524480 38,285.00 19,950.00 Deductive C 415,435.00 281,242.41 33,440.00 409,282.39 49,$90.0) GP Maintenance Services 125,000400 89,750400 41487.50 85t262.50 281946.50 27,198950 56,145,00 291117.50 30,590.00 Diamond Masonry 309,000,o0 301,950.48 15to97,52 286t852.96 267277.00 537479,30 174,390.60 112,462436 1111055.D0 Doors Inc 441900,00 44,900,00 2,245.00 42,655.00 427655.00 0400 East Moline Glass 11725,00 492.00 24.60 467,40 0.00 467.40 467.40 Exarc Skylights Inc Gasvoda and Associates 121150.00 35,107.00 2,500.00 33,000.0o 125.00 1,650_QO 21375.00 311350.00 91500.00 0.00 31,512.09 21375.00 (162,091 Gateway Construction 427t500.0o 4181942.50 20,947.13 297,995438 137444.87 42%211.11 (22,215.74) Harrington Industrial Hayes Mechanical Homestead Electric 5,745.00 117851000.00 1,460,D0OAO 574.50 11435,735.88 1,229,314.00 28.73 71,786.79 61,465670 545.78 11363,949.09 11167,848430 61,674.20 157t340.59 1051477,38 1 78,413,40 551950.01 0.00 1t155,277A1 c 112191384.64 545.78 208,671,28 (51,536.34)1 167171U7 186,222.80 House of Doors 671900.00 O.DO 0.00 0.00 0,on Hydro Dyne Engineering Johnson Flooring Joliet Steel and Construction 373,850.00 11464900 305,120.00 0,00 a.00 272,182.40 0,00 0,00 13,609.1212561573428 0,00 0,00 26,702060 51t191.70 0.00 0400 2501794.30 7,778,98 7,788.98 Kelley Dewatering Kole Construction 188,300,00 11,700.00 1681300.00 04001 %415.00 0.00 .178,885.00 I 0.00 1880384.98 0.00 (9,499.98) Kornfine Sanderson 21000,00mo 11930,830.00 961541.50 11834,288,50 350,531.00 133,6a4.00 11751,876.00 82,412.501 82,412.50 Kruger LAI Ltd 2,2241800.00 11242,000.00 211159249,00 ( 11101,100400 105j762A51 55,055.00 2,009,486.55 1,046,045.00 2174550.00 339,127.20 2,009,486.55 602,062.50 0,00 443,982.50 134t710.00 Hydro international Mid States Concrete Industries 901,892.00 69t000.00 901,892.00 691000,00 45,094.60 31450.00 856,797440 651550.00 42,987450 191665_00 8561797.40 65,550.00 0.00 0_00 Northern Iliinois Fence 25,631.00 0,00 0.06 0.00 10,424.35 101424.35 �Nucor 50ding Systems Nystrom Peterson and Matz 221,754.00 20t406,001 1902000,00 214,606.00 20,406.00 167,SOO,Oa 10,730.30 11020.30 8,375.00 203,875470 191385.70 159,125.00 212,658.00 16,123.00 1147000400 (8,780.30) 31262.70 45,125400 45,125.00 G.A. Rich 2,6801000.00 21653,583,87 1321679.19 2,520,904.68 217121085.78 (191,181.10 RPS Engineering RW Gate Company Sievert Crane and Hoist 1431000.001 2800030.00 17,300400 0.o0 2802030.00 170300.00 0.00 14,001.50 865.00 0.00 266,028.50 161435.00 0.00 266,028650 21,280.00 0.0o (4,845.00 Sterling Commercial Roofing 561000.00 36,856.00 1t842.80 355013.20 351013.20 351013,20 (0.00 Super Mix Titan industries 495,135.00 208,880.00 487,658.00 160,036.02 24,382.90 8,01.80 4631275A0 152,034.22 10,448.00 5r347.00 21t708.50 5737261.11 80,304.93 (1091986.01) 71,729.29 33,139.50 761173.74 Troch-NcNeil Paving 170,500,00 12,9oo-00 645.00 12,255,00 12t255.00 0.00 Xylem Water Solutions 11175,000.00 1,1751000.00 58,75040 11116,250400 1t1141112.50 2,137.50 PARTIA% WAIVER dF MECHANICS LIEN AND PAYMENT BOND CLAIM 9477486 State of � �. } }ss County of � (�G��,G ) TO Ai,L WHOM IT MAX COi�CERN; WHEREAS, the undersigned, Advanced Automation and has been employed by Williams Brothers Constx•uction Inc to furnish labor and/or materials including all extra work. (including both oral or written change orders}, according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: Mcfienry WWTP _ 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois (the "Project") of which City of McHenry is the owner. NOW THEREFORE, THE [INI?ERSIC,NED., who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of *142* thousand dollars and no cents $142,000.00 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a} Grey and all lien or claim or right of lien under the Statutes of the State of .Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for •the above described premises; and (b) any and all claims or rights under any payment bond furnished by Williams Brothers Construction Inc. covering said project or under the Illinois Public Construction Bond Act, as naw ar hereafter amended, to the extent said Act is applicable. This Release shall. apply only to the extent of consideration paid as recited above and not for any other dollar amount. Given under our hand and seal •this � day of �p'-�-�.G�L�-�"-� , 20�. • Advance atom _ on a� State of (y County of Subscribed art sworn to befjore,me this _ cti.� (� tivr .�� ot�ry•Public [.anette S. V•f Notar}� Public, State. GIs Cummisslnn Cxpires Jxc . � 't. • f%�.� •tVh�... :4� . •' Title: PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9477486 State of 1 ) )ss County of l TO ALL WHOM IT MAY CONCERN: WHEREAS, the undersigned; Advanced Automation and has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project }mown as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois (the "Project") of which City of McHenry is the owner. NOW THEREFORE; THE UNbERSIGNED, who represents that he/she is authorized to give and execute this Partj:al Waiver of Mechanics Lien and Payment Bono. Clain fox and in consideration of *104* thousand *900* dollars and no cents $104,900.00 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby.waive,and release: (a) ariy and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) any and all claims or rights under any.payment bond furnished by Williams Brothers Construction Inc. covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. 1 11 - This Release shall apply only to the extent of consideration paid as recited above and not for any other dollar amount. Given under our hand .and seal this � day of 20�. State of �Y �`� County of _�,{ Subscribed Lariltteiose =.Vesper:::: Notary Fubko Si te.p �►wais'• My Commtsstotixpite '•Januacj2018 •: f.:{'✓ PARTIAi, WAIVER Or MECHANICS LIEN AND PAYMENT BOND CLAIM 9417486 State of rr I SS County or Le 9'.? Ali, tdHUu IT t�fAY :,O1�CFRi3: t"lIIFR,'sAS, the undersigned, Advanced Automation and has bean employed by V1i111.•�ms brothers Construction Inc to furnish labor and/or €nateriais i.ncluding al.. extra work ;i.ncl.uding both oral or wriz,'$r%, change o€.-ders;, a(,voording to plans and specifi.cati.ons, as may have been amended orally or in wri n.i.ng, for thy;, promises and project known as: :�±r_:}eery �rtalTf 22 5 ,yr.;Henry Avenuo LOCat'.od at MCilel'!ry ,t:C�iFntj aP 1`Qr,.Ht'.h.€'y and itdtC. of Ii.li.l'iO1S ithR ��rU;jL?Ct") OL which City of. McHenry is the owner, NOG'1 T}iEREFORti, THE tlNDht?S7.GDIED, who represents that he/she i.a auL-horizod to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of '1198* thousand *376* dollars and 86 cents $198,376.86 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or clai€n or right of lien under the Statutes of the State of Illinois relatin'g to Liens Against Public Funds on the monies, bonds or warrants duo or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore fur.•nishind by the undersigned for the above described premises; and (b) any and all claims or rights under any payment bond furnished by Williams Brot:her5 Gonst rucr.i.on 'Inc. covering said project or tinder the il.linois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. This Release shall apply only to the extent of consideration paid as recited above and not for any other dollar amount, Given under our hand and seal this day of 20�. need Au��>rltaltion and State Subscribed an sworn tobr;i >re P this n)� .(� L. �-�4Ge ao1 ry Public ,fir ru DORQTHY ELEIJ �tY co►��1tsStaxt t3Gt��i69lr .� fwxru�s:s+pur€lwrs,Zo2o W4 0 TM kdQ+rt *7"Y"* PARTIAL 'WAIVER OF MECHANICS LIEN AND PANT BOND CLAIM 9478486 State of L/1 /� j l� /� ) ) ss County of L<1,11 ✓d ) TO ALL WHOM IT MAY CONCERN: WHEREAS, the undersignedr Complete Mechanical Services, has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois {the °Project") of which City of McHenry is the owner. NOW THEREFORE, THE UNDERSIGNED, who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in cansideration.of *49* thousand *590* dollars and no cents $49r590.00 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any•and all lien or claim or right of lien under the Statutes of the State of.Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) any and all claims or rights under any payment bond furnished by Williams Brothers Construction Inc, covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. This,RC.e7.ease-shall apply only to the extent of consideration paid as recited above and not forwany other dollar amount*+ Given .under our hand and, seal this day of%�'U/C'—` , 20)' • Complete Mechanical Services, By: ' Title, County of ^_�,�.J✓� W. Subscribed and sworn to bef ��, `Notary Publ3,c�.:• • . �l /`f- `� lJi• cS'�!�% �"iJ1i� .0 � chi OFFIVIRUA SEA) p lf.!.,.:. ;:LNTARY;PUB,LIG;;S FATE OF ILLINOIS mmission Expires Sep 14, 2019 PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9955486 State of if County of TO ALL WHAM IT MAY CONCERN: WHEREAS, the undersigned,Gp Maintenance Services, Inc. has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois (the "Project"} of which City of McHenry is the owner. NOW THEREFORE, THE UNDERSIGNED, who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of *30* thousand *590* dollars and no cents $30t590.00 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned fc'r the above described premises; and (b) any and all claims or rights under any payment bond furnished by Williams Brothers'Construction Inc. covering said project or under the -Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. This Release shall apply only.to the extent of consideration paid as recited above and not for any other dollar amount. Given under our hand and seal' this day of 20 � 7 State of County of o Subscribed and sworn to befote me this Not�r� Public - z Gp Ma' to anc Services, Inc. By• _ �.,_ NOTARY RUBLIC ' STATE OF ILLINOIS . My Commission Expires 11/08/17 PARTIAL, WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9597486 State of µ� �� l k ) j� ) ss County of Li�� ,�� Its U,�Cz TO ALL, WHOM IT MAY CONCERN: WHEREAS, the undersigned, Diamond Masonry of IL, Inc. has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry County of McHenry and State of Illinois (the "Project") of which City of McHenry is the owner. i • NOW THEREFORE, THE UNDERSIGNED, who represents that he/she is authorized to gve and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of Seventy-six thousand dollars and no cents $761000.00 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) any and all claims or rights under any payment bond furnished by Williams Brothers Construction Inc, covering said project or under the Illinois Public Constructibn Bond Act, as now or hereafter amended, to the extent said Act is applicable, This Release shall apply only to the extent of consideration paid as recited . above and not for any other dollar amount. Given under our hand and seal this day of , 2011 Diamond Masonry of TL, Inc. By: Title: State of County of Subscribed and sworn to before me this��r412 . Notary rut�lac 1 o to i .... y Q.FFiC1AL SEAL �• CASSANDRA .1.. P07TER NQtary f_.U. , State of Iliirtois F`niiimiacinri Exnixes' 05/09/20 PARTIAL WAIVER OF MECFTANICS LIEN AND PAYMENT BOND CLAIM 9597486 State of ' )ss County ofA A� ) TO ALL WHOM ZT MAY CONCERN: WHEREAS, the undersigned, Diamond Masonry of IL, Inc. has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McI3enry , County of McHenry and State of Illinois (the "Project") of which City oz•NeHenry is the owner. NOW THEREFORE, THE UNDERSIGNED, who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for -and in consideration of *35*thousand *55* dollars and no cents $35,055.00 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) any and all claims or rights under any payment bond furnished by Williams Brothers Construction Inc, covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable: This Release:'shall..,apply...only-.to the extent of consideration paid as recited above and not for any other dollar amount. Given under our hand and seal this day of , 20 1� Masonry of 3L, inc. F. By: Title: State of County of Subscribed and sworn to before me this 20�7 �ii NAP, v,AYIe D Notary. Pgbla.c'- • . � ,:.; .. � . - - _ 'OFFICIAL 'SEAL ; CASSANDRA L. POTTER Notary Public, State of Illinois MYG=Mlssion Expires 05/09/20 Il U 1:„1+: PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BONA CLAIM 9464486 State of (�t5 _} /} tt )ss County of r' C,E-[.6 ~-Srv' j ! ) TO ALL WHOM IT MAY CONCERN: WHEREAS, the undersigned, East Moline Glass has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois {the "Project"} of which City of McHenry is the owner. NQW THEREFORE, THE UNRERSIGNED, who represents tYzat he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for acid in consiclaration cf Four hundred sixty-seven dollars and 40 cents $467.40 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and •{b} any and all claims or rights under any payment bond furnished by Williams FBrothers-Construction Inc. covering said project or under the -Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. ThislRe•lease shall apply only to the extent of consideration paid as recited above and. not for any other dollar amount, Given under our hand and. seal this day of 32aCm�C6'' r 2019 Nast Moline Glass By: T�.tle: State of �(3W�1, County of _j,%(USCA, `itl�. Subscribed and sworn to •before :me, this j 14h do,i1 :o# �h'lT__ A m �, c-sue !ilAl�H z Comowe ission Number'143578 ' ommission I^xpires PARTIAL G,`A.IVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9453486 State of Zz: S ) )ss County of IC 4 TO ALL WHOM IT MAY CONCERN: WHEREAS, the undersigned,Hayes Mechanical Inc, has been employed by Williams. Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois {the "Project") of which City of McHenry is the owner. 'NOW THEREE`ORE, THE UNDERSIGNED, who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of *84* thousand *740* dollars and 95 cents 1$841740.95 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) and and all claims or rights under any payment bond furnished by Williams'Brothers Construction Inc. covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. This Release shall apply only to the extent of consideration paid as recited above and not for any other dollar amount. Given under our hand and' seal this day of -45e yi.,oiy��/J , 20 17 , Hayes Me By: cal Inc. Title : Sc-fiyV,vlz (� State of ,.I�� County of �� Subscribed d sworn to sbe re mk this otary PAl'c��,,,� `_ .:;. ;•; Isabel sullanian , "xl nt%�nl �ahlic State of Illinois_ PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9453486 State of J2L,::FA)(2 , ) ) ss County of ) TO ALL WHOM IT MAX CONCERN: WHEREAS, the undersV"J d,Hayes Mechanical Inc. has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois (the "Project"} of which City of McHenry is the owner. NOW THEREFORE, THE UNbERSIGNED, who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of *82* thousand *978* dollars and 42 cents $82,978.42 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due -or about to become due from the owner on account of labor or services, material; fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) any and all claims or rights under any payment bond furnished by Williams Brother's Construction Inc. covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. This Release shall apply only to the extent of consideration paid as recited above and not for any other dollar amount. Given under our hand and seal this z day of � �-,�,y,��j•�/' 20/7. . Hayes Mechani al Inc. By: u,t Title : T4emiylC (/• (� State of County of CQA zc�� Subscribed and swornt before me this �ozv j stiv'Pr �� . .. .. Notary •Publip OfFiclal Seal Isabet'SuttanianMF Notary Public State of Iipnois - My. Commission. Expires 01/02/2020 t .. PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM State of County of TO ALL WHOM IT MAX CONCERN: 9457486 WHEREAS, the undersigned, Homestead Electrical has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois (the 'Project") of which City of McHenry is the owner. NOW THEREFORE, THE iINL�ERSIC-NED, who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of *47* thousand *896* dollars and 15 cents $47,896.15 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) any.and all claims or rights under any payment bond furnished by Williams Brothers Construction Inc, covering said project or under the Illinois Public Construction -Bond Act, as now or hereafter amended, to the extent said Act is applicable. •- - This Release shall apply only to the extent of consideration paid as recited above and not for any other dollar amount. Given under our hand and seal- this �1 � day of 20170 - Homestead Electrical r�u Title : �/ LCP �" l//l I %f7`�/l�L•� State of County of. Subscribed and sworn to before me this % Notary PubligPL =2a iAQc�oNP. I:SFAISlats of illinols --•fon Ezpltas. - , ., 2018 _ 11.. PARTIAL 14AIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9457486 State of )ss County of ) All TO ALL WHflM IT MAX CONCERN: WHEREAS, the undersigned, Homestead Electrical has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or vrritten change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , Gounty of McHenry and State of Illinois (the "Project"} of which City of McHenry is the owner. NOW THEREFORE, THE UNBERSTGNED, who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of *138* thousand *326* dollars and 65 cents $138r326.65 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or claim or right of lien under. the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the.above described premises; and (b) any and all claims or rights under any payment bond furnished by Williams Brothers -Construction Inc. covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. This Release shall apply only to the extent of consideration paid as recited above and not for any other dollar amount. Given under our hand and seal this (`4 day of 20l7• Homestead�lectrical Title: State of County of Subscribed and sworn to before me thisA cL/� f 7 �% �rgoca.ry' Public • - .. -. �'�LYi3 AGCtph2 Notary FoblIc - $lafe of t(Ilnaia My cornHssiori Explras June 27,2�1II I`" PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9458486 State of Illinois )ss County of McHenry ) TO ALL WHOM IT MAY CONCERN: WHEREAS, the undersigned,Komline Sanderson Corp has been employed by Williams Brothers Construdtion Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois {the "Project") of which City of McHenry is the owner. NOW THEREFORE, THE UNDERSIGNED, who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for'and in consideration of *82* thousand *412* dollars and 50 cents $82,412*50 and other good;and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive -and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) any and, all claims or rights under any payment bond furnished by Williams Brothers Construction Inc, covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. This Release -,shall apply only to the extent of consideration paid as recited above and.not for an other dollar amount Given..under oiir: hand and• seal this State of New Jersey County of Morris Subsarib llth day of September 20 17 iComline Sanderson Corp Scott E. Cardinal Title: Controller sworn to -before me this llth day of September, 2017 JA NOTARY Pua�. PARTIAL WAIVER 0>a" MECHANICS LIEN AND PAYMENT BOND CLAIM 946J.486 State of �(�� } `/ } s s County of �j,`1.., ) TO ALL WHOM IT. MAY CONCERN: WHEREAS, the undersigned,LAI, Ltd. has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work {including both. oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois {the "Project") of which City of McHenry is the owner. NOW THEREFORE, THE UNDERSIGNED, who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of *134* thousand *710* dollars and no cents $134,710.00 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: {a) any and all lien or claim or right of lien undex the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) any and all claims or rights under any payment bond furnished by Williams Brothers Construction Inc, covering said project or under the 211inois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. Tha.s,'Release shall apply only to the extent of consideration paid as recited above anc� not',for any other dollar amount. �t � ' Given under our•�1-iand and seal tkiis �� day of �fiT�i'li��r✓, 20�_• T,,�, „--,—�-- State of \\�(�Q�J County of, Subscribed•and'swofn to bgfore me this LAI, Ltd. By ; �--\ � Title: �'`�� +'Q,ri,�" r� _i ` �i / �f / i/ . otary P bl.ic:, .:; .. ��., , ;�;.,-•,: • _ ..:.,, 5 t... � ...: ,: ;Offlcial;Seal;: •.. .. .. � .: Notary Pubiic�- Sfa1e of I[linpis . . ' � My Commission Expires Ju! 28, 2Q20 PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 945348E State of«lilOts ) ` )ss County of(� ) TO ALL WHOM IT MAY GQNCERN: WHEREAS, the undersigned, Peterson & Matz, Inc. has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry Gounty of McHenry and State of Illinois {the "Project") of which City of McHenry is the owner. 13QW THF,REFQRE, THE: vNDERSIGNED, who represents that he/she• is author_zed to gave and. execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of *45* thousand *125* dollars and no cents $45,125.00 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release:.. .=: • (a) any and all lien or claim or-raght of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due'from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above"Idbsdribd&p'rIem "ses;•."`and (b) any and all claims or rights under any payment bond furnished by Williams Brothers Construction Inc, covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. This Release shall apply only to the extent of consideration paid as recited above and not for any other dollar amount. Giveri under our hand and seal this day of 3e , 20j, Pet By: Tit State of • elf inot� County ofi1P Subscribed and sworn to be ore me this 'tary.Pll is , OFFICIAL -SEAL. MARY CAMEOINt PtAUA Notary Public - State otdlllnolIs My eammisslon Expires Fab 23, 2019 PARTIAL WAIVER of LIEN STATE OF ILLINOlS COUNTY OF MCHENRY TO WHOM IT MAY CONCERN: WHEREAS the undersigned has been employed by WILLIAMS BROTHERS CONSTRUCTION, INC. fo furnish READY MIX MATERIAL for the premises known as MCHENRY WWTP, 222 S. MCHENRY AVENUE, MCHENRY, IL of which CITY OF MCHENRY Loan # is fhe owner. The undersigned, for and in consideration of SEVEN THOUSAND SEVEN HUNDRED AND NO/100 ($ 7,700.00 ) Dollars, and other good and valuable consideration, the receipt whereof is hereby acknowledged, do(es) hereby waive and release any and all lien or claim of, or right to, lien, under the statutes of the State of Illinois, relating to mechanic's liens, with respect to and on said above-descrlbed premises, and the improvements thereon, and on the material, fixtures, apparatus or machinery furnished, and on the moneys, funds or other considerations due from the owner, on account of labor, services, material, fixtures, apparatus or machinery, partially furnished to this date by the undersigned for the above -described premises, INCLUDING EXTRAS,* DATE AUGUST 11, 2017 COMPANY NAME POINT READY MIX, LLC DDR SS 54 BULL LE RD, STE 130, MCHENRY, IL 60050 S SIGNATURE AND TITLE OFFICE MANAGER *EXTRAS INCLUDE BUT ARE NOT LIMITED TO CHANGE ORDERS, BOTH ORAL AND WRITTEN, TO THE CONTRACT, CONTRACTOR'S STATE OF ILLINOl5 COUNTY OF MCHENRY TO WHOM IT MAY CONCERN: THE UNDERSIGNED,(NAME) SHELLY DENKOV AND SAYS THAT HE OR SHE IS (POSITION) OFFICE MANAGER (COMPANY NAME) POINT READY MIX, LLC CONTRACTOR FURNISHING READY MIX MATERIAL AFFIDAVIT BEING DULY SWORN, DEPOSES LOCATED AT MCHENRY WWTP, 222 S. MCHENRY AVENUE, MCHENRY , !L OWNED BY CITY OF MCHENRY OF WHO IS THE WORK ON THE BUILDING That the total amounf of the contract including extras is $ an which he has received payment of prior fo this payment. That all waivers are true, correct and genuine and delivered unconditionally and that there is ne claim either legal or equitable to defeat the validity of said waivers. That the following are the names of all parties who have furnished material or tabor, or both for said work and all parties having contracts or sub contracts for specific portions of said work or for material entering into the construction thereof and the amount due to each, and that the items mentioned include all labor and material required to complete said work according to plans and ALL MATERIAL FROM FULLY PAID STOCK AND QELIVERED IN OUR TRUCKS. DATE AUGUST 11, 2017 .: SIGNATURE:_, SUBSCRII3ED AND SWORNTD BEFORE ME THIS 11TH DAY OF AUGUST, 2017 *EXTRAS INCLUDE BUT ARE NOT LIMITED TO CHANGE ORDERS. BOTH ORAL AND WRITTEN, TO THE CONTRACT. ' r�>~r��sa M Aar�oMA�ris NOTARY PUBLIC -STATE 0� 1LLiN01S MY COMMISSION E.XPIf2ES:11I3411a PARTIAL WAIVER OF LIEN STATE OF ILLINOIS Gty COUNTY OF MCHENRY Loan TO WHOM !T MAY CONCERN: WHEREAS the undersigned has been employed by WILLIAMS BROTHERS CONSTRUCTION, INC. to furnish READY MIX MATERIAL for the premises known as MCHENRY WWTP, 222 S. MCHENRY AVE., MCHENRY, IL of which CITY OF MCHENRY is the owner. HUNDRED THIRTY NINE AND 50l100 The undersigned, for and in consideration of TWENTY FIVE THOUSAND FOUR {$ 25,439,50 ) Dollars, and other good and valuable consideration, the receipt whereof is hereby acknowledged, doles) hereby waive and release any and all lien or claim of, or right to, lien, under the statutes of the State of Illinois, relating to mechanic's liens, with respect to and on said above -described premises, and the improvements thereon, and on the material, fixtures, apparatus or machinery furnished, and on the moneys, funds or other considerations due from the owner, on account of labor, services, material, fixtures, apparatus or machinery, partially furnished to this date by the undersigned for the above -described premises, INCLUDING EXTRAS.* DATE JULY 26, Z017 COMPANY NAME POINT READY MIX, LLC 5435 Bl,)LL VALLEY RD, STE 130, MCHENRY, IL 60050 SIGNATURE AND TITLE OFFICE MANAGER ''EXTRAS INCLUDE BUT ARE NOT LIMITED TO CHANGE_ORDERS. BOTH ORAL AND WRITTEN, TO THE CONTRACT. CONTRACTOR'S STATE OF ILLWOIS COUNTY OF MCHENRY TO WHAM IT MAY CONCERN: THE UNDERSIGNED, (NAME) SHELLY DENKOV AND SAYS THAT HE OR SHE IS (POSITION) OFFICE MANAGER AFFIDAVIT BEING DULY SWORN, DEPOSESWel (COMPANY NAME) POINT READY MIX, LLC CONTRACTOR FURNISHING READY MIX MATERIAL LOCATED AT MCHENRY WWTP, 222 S. MCHENRY AVE., MCHENRY, IL OWNED BY CITY OF MCHENRY WHO IS THE WORK ON THE BUILDING That the total amount of the contract Including extras is $ on which he has received payment of $ _0» prior to this payment. Tha# al€ wah+ers are true, correct and genu€ne and delivered unoonditionaily and that there is no claim either legal or equitable to defeat the validity of said waivers. That the following are the names of all parties who have Turn€shed materia! or labor, or both for said work and all parties having contracts or sub contracts for specific portions of said work or for material entering Into the construction thereof and the amount due to each, and that the items mentioned include all labor and material required to complete said work according to plans and ALL MATERIAL FROM FULLY PAlD STOCK AND DELIVERED IN OUR TRUCKS, DATE JULY Z5, 2017 S[GNA SUBSCRIBED AND SWORN TO BEFORE ME THIS 25TH DAY OF JULY, 2017 *EXTRAS INCLiiDE BUT ARE NOT LIMITED TO CHANGE ORDERS. BOTH:ORAL AND WRITTEN, TO THE CONTRACT. '1-H�.ft�SA M AE3I�OMAITiS NOTARY PUBLIC - Sl'ATE OF ILLINOIS �iY C041tAISSION EXPIRES:1113D/18 PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 94994$6 State ofV�(T�%S _ ) t. )ss County of - TO ALL WHOM IT MAY CONCERN: WHEREAS, the undersigned, Titan Industries has been employed by Williams Brothers Construction Inc to furnish labor and/or materials including all extra work (including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois (the "Project") of which City of McHenry is the owner. NOW THEREFORE, THE UNDERSIGNED, who represents that he/she is authorized to give and execute this Partial Waiver of Mechanics Lien and Payment Bond Claim for and in consideration of *66* thousand *495* dollars and 74 cents $66,495.74 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for, the above described premises; and (b)"any'and all claims or rights under any payment bond furnished by Williams Brothers Construction Inc. covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable.!• This Release shall apply only to the extent of consideration paid as recited above and not for any other dollar amount. Given under our hand and seal this day of , 20 �. Titan By: Title: State of County of Subscribed and sworn to before me this � �,�-�n.crt. �f � s"' .. .Notary Public .1'. It....,yi :,:. _ "OFFICIAL SEAL' z Ryan M'ueary Notary Public, State of I linois N1Y. Commission Expires 7/7/2019 FINAL WAIVER. OE' MECHANICS LIEN AND PAYMENT BOND CLAIM 9499986 State of ��c�1,p�-S ) °• County of ��{,�,(i��___.___)ss TO ALL WHOM IT MAY CONCERN: WHEREAS, the undersigned, Titan Industries has been employed by Williams Brothers Construction Tnc to furnish labor and/or materials including all extra work {including both oral or written change orders), according to plans and specifications, as may have been amended orally or in writing, for the premises and project known as: McHenry WWTP 222 S McHenry Avenue Located at McHenry , County of McHenry and State of Illinois (the "Project") of which City of McHenry is the owner. NOW THEREFORE, THE UNDERSIGNED, who represents that he/she is authorized to give and execute this L'inal Waivers of Mechanics Lien and Payment Bond Claim for and in consideration of Nine thousand six hundred seventy-eight dollars and no cents $9,678.00 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby fully and finally waive and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Tllinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) any and all claims or rights under any payment bond furnished by Williams Brothers Construction Inc. covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. Given under our hand and seal this day of �`t'`f' 20�. Tit Title: State of �G County of /f,�' 7,euK'u- Subscribed and sworn to before me this �� /, ,�% �� . �---, . Notary•ru�li �. .. "COFFI.0 .�_._�Ry��. �� _4f ��IfidtS dS %�%��Q�.� � �°y �� 1 . � 1 REGULAR CITY COUNCIL MEETING AUGUST 7, 2017 Mayor Jett called the regularly scheduled August 7, 2017 meeting of the McHenry City Council to order at 7:00 pm. In attendance were the following Councilmembers: Devine, Mihevc, Schaefer, Santi, Condon, Curry and Glab. Also in attendance: Deputy City Administrator Hobson, Director of Economic Development Martin, Chief of Police Jones, Director of Public Works Schmitt, Director of Community Development Polerecky, Director of Finance Lynch, City Attorney McArdle and City Clerk Nevitt. PUBLIC COMMENT Mayor Jett asked if anyone from the public would like to speak and the following did, Donna Gonshorek, Stephen Gonshorek, John Pavlis and Roger Thacker. Donna Gonshorek stated she would be speaking for herself and her husband Stephen. Mrs. Gonshorek expressed that her and her husband have lived in McHenry County for over 20 years and they are concerned about the flooding, stating it was worse this year than it has ever seen it. She also said she owns an extra lot behind her house and it was not able to function because of the flooding. She also made comment on the bad smell and abundance of insects. Mrs. Gonshorek expressed that she was willing to let the City of McHenry use her extra as easement to help with the flooding issues. Mayor Jett stated that there will be a Committee of the Whole meeting on September 25, 2017 at 7:00 pm to discuss the flooding and the Lakeland Park drainage and all Lakeland Park residents are welcome to come. John Pavlis declined to speak at this time. Roger Thacker who resides on Glenbrook Trail spoke about flooding. Mr. Thacker stated that staff and Director Schmitt did an outstanding job addressing the situation and were proactive. CONSENT AGENDA A. Waive bidding requirements and accept quote from Huber Technology, Inc. for repairs to South Wastewater Treatment Plant Wastewater Screen for an amount not to exceed $28,600.73; B. Pay Application #17 to Williams Brothers Construction in the amount of $873,321.40 for Wastewater Treatment Plant Improvements; C. Plat of Easement Grant for ten (10) foot Public Utilities easement between 211 & 213 Veretta Court; D. Request for Temporary Use Permit from Next Auto Sales for a used car sales event in the Boost Mobile Store parking lot located at 3817 West Elm Street from 9:00 AM to Dusk, Thursday, August 17 thru Saturday, August 19; E. Parks Facilities/Special Use Picnic Permits; and F. Payment of Bills in the amount of $811,586.28. Alderman Glab asked to pull item B and Alderwoman Condon asked to pull item E to be voted on separately. Mayor Jett announced items B and E would be pulled from the Consent Agenda and voted on as separate items. Motion by Alderman Curry, second by Santi, approving Consent Agenda, as amended, Items A, C, D and F Voting Aye: Curry, Santi, Condon, Devine, Mihevc, Schaefer, Glab Voting Nay: None Absent: None Motion Carried. Consent Agenda Item 5-B Alderman Glab stated that he asked for Consent Agenda Item 5-1) to be pulled not 5-13. City Attorney McArdle stated to go ahead with 5-13 then go to 5-1). Motion by Alderman Schaefer, second by Alderman Santi approving Consent Agenda Item 5-13 as presented. Voting Aye: Schaefer, Santi, Curry, Mihevc, Glab, Devine, Condon Voting Nay: None Absent: None Motion Carried. Consent Agenda Item 5-D City Attorney McArdle stated that although Consent Agenda Item 5-D was approved, it could be discussed. Alderman Glab questioned if there was a limit to the number of cars allowed in the parking lot, to which Director of Community Development Polerecky responded that the handicapped accessibility would be maintained and there would be space for traffic movement, it is being used for visibility of the cars. Alderman Glab stated that there should be some kind of limit on the number of cars that can be parked there during the event. Alderman Glab added selling cars is great revenue for the City of McHenry. Director of Community Development Polerecky expressed that it is for display only and visitors of the event will park across the street at Next Auto Sales. Randy Jeske from Next Auto Sales said only 15-18 cars would fit with room to drive through, there will also be a 20x20 tent in the lot and Boost Mobile will still have seven parking spaces with a handicapped spot and be able to continue to do business. Alderman Glab said in the future, the City Council should see where cars would be parked, and have an outline of exactly where everything is going to be so there are no surprises. Alderman Santi agreed with Alderman Glab adding if it is not convenient for the customers they will not stay and shop. Alderman Santi also stated that Mr. Jeske would make it convenient for the customers; he is a businessman trying to do business. Alderwoman Condon expressed that she had concerns with the number of cars that were parked at the previous location. She added that she has no concerns with the new location, but cannot imagine more than 15 cars looking nice there for future events. City Council should have a layout on where items will be set up. Alderman Santi asked Director of Community Development Polerecky's opinion on how many cars would look good in the lot. Director of Community Development Polerecky replied that at this time he really could not say how many. Alderman Glab stated it is hard to visualize what 15 cars look like setup but would be comfortable with the 15-car limit. Alderman Curry expressed that for the future, a diagram with what the layout would be needed and that he trusts the business owner on what would look good for the display. Alderwoman Condon stated she did not know how it would look because there is no diagram to show the layout. Alderman Schaefer stated that the business owner will not make it look bad, and asked have there been any restrictions on other car dealers, other than size of lots, on Route 120. Director of Economic Development Martin stated that the cars cannot be parked on the grass and certain areas do have restrictions. Director of Community Development Polerecky stated that other car dealers can use the entire lot, but Mr. Jeske will be using the lot and will put a reasonable amount of cars on display. Alderwoman Condon stated this is a temporary use for a car lot. Alderman Glab questioned if it should be put on hold until City Council knows how many cars fit across the frontage of the lot. Mayor Jett said he would visit the site with staff to see the layout and make sure it does not look gaudy. Director of Community Development Polerecky explained the lot is roughly 120 square feet and parking stalls are usually 9 feet wide at a minimum. Mayor Jett stated that with parking stalls at 9 feet wide, less than 15 cars would fit in there. Alderman Glab expressed that he had no problem with an 18-car limit but there will also be a tent in the lot taking up space. Alderman Santi stated he was comfortable with not exceeding an 18-car limit for the event. Alderwoman Condon expressed she was not pulling her motion, if the intent is to sell cars there needs to be space for customers to open doors and room for them to look at the cars. City Attorney McArdle stated that if the motion passes, the limit of 15 cars would stand, if it does not pass, the original motion stands with no limit on how many cars can be displayed in the lot, unless another motion is made. Motion by Alderwoman Condon, second by Alderman Glab, to reconsider approval of Consent Agenda Item 5-1) with the condition, not to exceed 15 cars during the timeframe indicated. Voting Aye: Condon, Glab Voting Nay: Mihevc, Devine, Schaefer, Curry, Santi Absent: None Motion Failed. Alderman Glab stated he would like to make a motion to reconsider with limit to 18 cars. Motion by Alderman Glab, second by Alderman Santi, to reconsider approval of Consent Agenda Item 5-D, with the condition, not to exceed 18 cars during the timeframe indicated. Voting Aye: Glab, Santi, Schaefer Voting Nay: Condon, Curry, Mihevc, Devine Absent: None Motion Failed. Mayor Jett explained there would be no limit on cars parked in the lot during the event and he would be there Thursday morning to see the layout. CONSENT AGENDA ITEM 5-E Mayor Jett asked for any discussion on Consent Agenda Item 5-E from City Council and there was none. Motion by Alderman Curry, second by Alderman Santi, to approve Consent Agenda Item 5-E, as presented. Voting Aye: Curry, Santi, Schaefer, Devine, Glab, Mihevc Voting Nay: None Absent: None Abstain: Condon Motion Carried INDIVIDUAL ACTION ITEM AGENDA A. Motion to approve the application for a Revolving Loan from Anthem R.E., LLC d/b/a Smith's Central Garage located at 3315 Pearl Street for installation of a fire suppression system in the amount of $50,000 as recommended by the Revolving Loan Committee. Director of Economic Development Martin presented this item to the Council. The owner of the business Mr. John Smith was in attendance. Alderman Curry stated the minutes from the Revolving Loan Fund read as a consideration from the committee and needed to be changed to a recommendation from Revolving Loan Fund Committee to City Council. Alderman Santi questioned if the motion passes what is left in the fund, to which Director of Finance Lynch responded there is currently $83,000 Cl"d if the motion passes there would be $33,000 left, plus $12,000 at end of year from a loan being paid and a loan being paid back monthly, so the balance in the fund would increase with those payments coming in. Alderman Glab expressed his concern for problems with the amount of potential Parking; if the loan passed there would be an additional 120-130 cars parked on streets and it would really impact parking for rest of city. Alderman Glab also expressed the pressure on the city to correct parking issues and the potential for hurting other businesses in that area. He stated he had reservations about this and will not support using government money when it could hurt other businesses. Alderwoman Condon asked business owner John Smith, if he knew it needed the fire suppression system and why it was not originally incorporated into the plan, to which Or. Smith replied that he was not exactly sure what he would be doing with the building at the time. He later decided to turn it into an event center. After opening the business, he learned that it only allowed up to 100 people and decided the fire suppression system was needed after receiving inquiries for larger events. Alderwoman Condon stated the doors were open for business and Mr. Smith knew it needed the fire suppression system. Mr. Smith expressed that he had already seen anti - business sentiment displayed from City Council tonight and will withdraw his request and he left the meeting. Alderwoman Condon finished her statement saying that she was going to support the loan; she just wanted an explanation for why. Alderman Schaefer expressed that this is the type of business we want in the community and Mr. Smith has already put thousands of dollars into this business. After he found out that it could not accommodate more than 100 people he stopped accepting events with more than that and applied for this loan to get the fire suppression system to hold larger events. As the request was withdrawn, no motion was made on this item. 6. Motion to approve a Professional Services Contract with Baxter &Woodman, Inc. for Recreation Center Parking Lot Expansion for an amount not to exceed $22,930. Director of Public Works Schmitt presented this item to the Council. Mayor Jett asked for City Council comments and there were none. Mayor Jett asked for public comment and a citizen stood up and expressed that this is really needed. Motion by Alderman Curry, second by Alderman Santi, approving a Professional Services Contract with Baxter &Woodman, Inc. for Recreation Center Parking Lot Expansion for an amount not to exceed $22,930. Voting Aye: Curry, Santi, Glab, Schaefer, Devine, Condon, Mihevc Voting Nay: None Absent: None Motion Carried. STAFF REPORTS Chief of Police Jones announced the McHenry Police Department would be hosting Butter Burgers and Badges at Culvers Restaurant and a percentage of the proceeds will be donated to Special Olympics of Illinois. Deputy City Administrator Hobson announced Farmers Markets and band concerts in Veterans Memorial Park are scheduled through September. The Spirit of 45 Alive event recognizing the Veterans will be held on in Veterans Memorial Park on August 10, and the McHenry Rotary Blues, Brews and BBQ's event will be held in Petersen Park August 18-20. Mayor Jett left the meeting at 7:47 pm and returned to at 7:51 pm. MAYOR AND CITY COUNCIL COMMENTS Alderwoman Condon expressed that there will be a Community Development Committee meeting on Monday August 14, at 7:00 pm. Alderman Santi announced he and staff are preparing dates for Public Works Committee meetings. Director of Public Works Schmitt added the next meeting is scheduled for September 11, at 6:30 pm. Alderman Schaefer announced a Parks &Recreation Committee meeting will be held on August 21, at 5:30 pm. Alderman Curry reported there was a Finance &Personnel Committee meeting held before the City Council this evening and the next meeting is scheduled for September 5. ADJOURNMENT Motion by Alderman Santi, second by Alderman Curry, to adjourn the meeting. Voting Aye: Santi, Curry, Schaefer, Condon, Glab, Devine, Mihevc Voting Nay: None Absent: None Motion Carried. The meeting was adjourned at 7:56 pm. Mayor City Clerk Vendor Name McHenry, IL Payable Number Vendor: AMERICAN RED CROSS AMERICAN RED CROSS 22052829,22053819 AMERICAN RED CROSS 2205282%22053819 Vendor: BAKER &SON CO, PETER BAKER & SON CO, PETER 17322.03F Vendor: BLACKSTONE LANDSCAPE INC BLACKSTONE LANDSCAPE INC 2017-E06802 BLACKSTONE LANDSCAPE INC 2017-E06802 BLACKSTONE LANDSCAPE INC 2017-E06802A BLACKSTONE LANDSCAPE INC 2017-E06802A Vendor: BOLLINGER, LACK &ASSOCIATES, INC BOLLINGER, LACK& 18739 Vendor: CANELLA, EMILY CANELLA, EMILY 176501/176497 CANELLA, EMILY 176501/176497 Vendor: CASTREION, GERARDO CASTREJON, GERARDO INV0004723 Vendor: CDW GOVERNMENT INC CDW GOVERNMENT INC IUZ3087 Vendor: CENTEGRA OCCUPATIONAL HEALTH CENTEGRA OCCUPATIONAL 198634,198568 CENTEGRA OCCUPATIONAL 1986341198568 CENTEGRA OCCUPATIONAL 198860/199278 CENTEGRA OCCUPATIONAL 198860/199278 CENTEGRA OCCUPATIONAL 198952/198619 CENTEGRA OCCUPATIONAL 198952/198619 Vendor: CHICAGO TESTING LABORATORY, INC CHICAGO TESTING 1477 Vendor: CINTAS CINTAS 5008945779 Vendor: COMED COMED COMED COMED COMED COMED COMED COMED Expense Approval Register List of Bills Council Meeting 11-&17 Post Date Description (Item) Account Number 11/06/2017 THOMPSON/LONGBOTTOM 100-41-5430 11/06/2017 THOM PSON/LONG BOTTOM 400-00-5430 Vendor AMERICAN RED CROSS Total: 11/06/2017 RD PGM 440-00-8600 Vendor BAKER & SON CO, PETER Total: 11/06/2017 MTHLY MAINT 100-33-5110 11/06/2017 MTHLY MAINT 100-41-5110 11/06/2017 MTHLY MAINT 510-31-5110 11/06/2017 MTHLY MAINT 510-32-5110 Vendor BLACKSTONE LANDSCAPE INC Total: 11/06/2017 GR ST BR REHAB 100-33-5110 Vendor BOLLINGER, LACK & ASSOCIATES, INC Total: 10/30/2017 CXL PGMS 100-41-3637 10/30/2017 CXL PGMS 100-41-3637 Vendor CANELLA, EMILY Total: 11/06/2017 REF COLLFEE 100-04-5110 Vendor CASTREJON, GERARDO Total: 11/06/2017 SUPP 620-00-6110 Vendor CDW GOVERNMENT INCTotal: 11/06/2017 WERDERITCH/MCCARRON 100-01-5110 11/06/2017 WERDERITCH/MCCARRON 100-01-5110 11/06/2017 LAMZ/CROWDER,JOHNSON 100-01-5110 11/06/2017 LAMZ/CROWDER,JOHNSON 100-01-5110 11/06/2017 SCHMITT/KDUCAK 610-00-6940 11/06/2017 SCHMITT/KDUCAK 610-00-6940 Vendor CENTEGRA OCCUPATIONAL HEALTH Total: 11/06/2017 MAT 440-00-8600 Vendor CHICAGO TESTING LABORATORY, INC Total: 11/06/2017 FA RESTOCK 400-00-6130 Vendor CINTAS Total: 11/6 3531 11/06/2017 UTIL Vendor: CONSTELLATION NEWENERGY INC CONSTELLATION NEWENERGY 11/63565 11/06/2017 UTI L 100-33-5520 100-45-5510 400-00-5510 510-31-5510 510-31-5510 510-32-5510 510-32-5510 Vendor COMED Total: 510-32-5510 Amount 35.00 27.00 62.00 70,461.90 70,461.90 2,051.00 7,346.40 1,008.00 679.60 11,085.00 1,720.00 1,720.00 25.00 25.00 50.00 1,684.35 1,684.35 30.00 30.00 90.00 165.00 60.00 125.00 7,103.00 7,103.00 34.96 34.96 94.41 134.55 1,971.51 1,167.31 319.54 114.59 1,228.92 5,030.83 32.69 11/1/2017 11:21;02 AM Expense Approval Register Packet: APPKT00977 - 11-6-17 AP CKS Vendor Name Payable Number Post Date Description (Item) Account Number Amount CONSTELLATION NEWENERGY 356511/6 11/06/2017 UTIL 100-33-5520 21,999.42 CONSTELLATION NEWENERGY 356511/6 11/06/2017 UTIL 100-42-5510 254.44 CONSTELLATION NEWENERGY 356511/6 11/06/2017 UTIL 100-45-5510 312.18 Vendor CONSTELLATION NEWENERGY INC Total: 22,598.73 Vendor: CURRAN CONTRACTING COMPANY CURRAN CONTRACTING 13382 11/06/2017 MAT 100-33-6110 101.47 CURRAN CONTRACTING 13382A 11/06/2017 MAT 510-35-6110 55.77 Vendor CURRAN CONTRACTING COMPANY Total: 157.24 Vendor: DEHN, KARIN DEHN, KARIN P103569IP104139 11/06/2017 REIMBTKTOVERP 100-2200 50.00 Vendor DEHN, KARIN Total: 50.00 Vendor: DIXON ENGINEERING INC DIXON ENGINEERING INC 17-2771 11/06/2017 INSP 740-00-5220 11450,00 Vendor DIXON ENGINEERING INC Total: 1,450.00 Vendor: EDESIGN CHICAGO EDESIGN CHICAGO 171214120 11/06/2017 4 PG REC CTR 400-00-5210 775,00 Vendor EDESIGN CHICAGO Total: 775.00 Vendor: FOX VALLEY FIRE & SAFETY FOX VALLEY FIRE & SAFETY IN00121337 11/06/2017 INSP 225-00-5110 475.00 Vendor FOX VALLEY FIRE & SAFETY Total: 475.00 Vendor: FUN EXPRESS LLC FUN EXPRESS LLC 686051779-01 11/06/2017 PUMP PRTY SUPP 100-46-6920 79.11 FUN EXPRESS LLC 685923401-01 11/07/2017 SUPP SWM TM PRTY/REC CTR 100-47-6110 251.60 FUN EXPRESS LLC 685923401-01 11/07/2017 SUPP SWM TM PRTY/REC CTR 400-00-6120 50,00 Vendor FUN EXPRESS LLC Total: 380.71 Vendor: GERAGHTY, MARCI GERAGHTY, MARCI INV0004725 11/06/2017 TRAVELTO MC OFF 100-01-6940 14.04 Vendor GERAGHTY, MARCI Total: 14.04 Vendor: GOETTSCHE, NICHOLAS GOETTSCHE, NICHOLAS INV0004726 11/06/2017 UNIFORM REIMB 100-33-4510 442,60 Vendor GOETTSCHE, NICHOLAS Total: 442.60 Vendor: GOLF ACADEMY AT TERRA COTTA LLC GOLF ACADEMYATTERRA 662109 11/06/2017 GOLF LESSONS 100-47-5110 885.00 Vendor GOLF ACADEMY AT TERRA COTTA LLC Total: 885.00 Vendor: GREVE, CODY GREVE, CODY 176553 11/06/2017 LEAGUE CHG 100-41-3637 150.00 Vendor GREVE, CODY Total: 150.00 Vendor: GUTIERREZ, ION GUTIERREZ, JON 176552 11/06/2017 LEAGUE CHG 100-41-3637 25.00 Vendor GUTIERREZ, JON Total: 25.00 Vendor: HARD ROCK CONCRETE CUTTERS HARD ROCK CONCRETE 165440 11/06/2017 SIDEWALK CUT 100-33-5110 11,700.00 Vendor HARD ROCK CONCRETE CUTTERS Total: 11,700.00 Vendor: HOME DEPOT CREDIT SERVICES HOME DEPOT CREDIT SERVICES 10/20/178974 11/06/2017 SUPP/MAT 510-31-6110 204,12 HOME DEPOT CREDIT SERVICES 10/20/178974 11/06/2017 SUPP/MAT 510-32-6110 534,63 HOME DEPOT CREDIT SERVICES 10/20/178974 11/06/2017 SUPP/MAT 510-35-6110 11,98 HOME DEPOT CREDIT SERVICES 10/20/178974 11/06/2017 SUPP/MAT 590-00-6940 274,52 HOME DEPOT CREDIT SERVICES 897410/20 11/06/2017 SUPP 100-22-6210 13.98 HOME DEPOT CREDIT SERVICES 897410/20 11/06/2017 SUPP 100-33-6110 940.49 HOME DEPOT CREDIT SERVICES 897410/20 11/06/2017 SUPP 100-42-6110 39.69 HOME DEPOT CREDIT SERVICES 897410/20 11/06/2017 SUPP 100-45-6110 1,392.98 HOME DEPOT CREDIT SERVICES 897410/20 11/06/2017 SUPP 100-45-6270 356.49 Vendor HOME DEPOT CREDIT SERVICES Total: 3,768.88 Vendor: HRGREEN HRGREEN 10-113831 11/06/2017 BIKE PATH 280-41-8800 1,546.50 11/1/2017 11:21:02 AM Expense Approval Register Vendor Name Payable Number HRGREEN 114673 HRGREEN 114675 HRGREEN 114676 HRGREEN 114677 HRGREEN 114689 HRGREEN 9-112543 HRGREEN 9-114479 Vendor: ILLINOIS AUDIO PRODUCTIONS ILLINOIS AUDIO PRODUCTIONS 107485 Vendor: ILLINOIS FIRE & POLICE ILLINOIS FIRE & POLICE INV0004727 Vendor: ILLINOIS STATE POLICE ILLINOIS STATE POLICE SEPT 17 Vendor: IPPFA IPPFA 1379 Vendor: KIEFER SWIM PRODUCTS KIEFER SWIM PRODUCTS 712822 Vendor: KRONWALL, KELLY KRONWALL, KELLY 1217-830 Vendor: LANG AUTO GROUP, GARY LANG AUTO GROUP, GARY INV0004729 Vendor: LARSON, ED LARSON, ED INV0004730 Vendor: LAUTERBACH & AMEN, LLP LAUTERBACH & AMEN, LLP 24529 Vendor: LECHNER, TIM LECHNER, TIM INV0004731 Vendor: LORENZ, K LORENZ, K INV0004728 Vendor: LOWE ENTERPRISES INC LOWE ENTERPRISES INC 65406 Vendor: MCHENRY COUNTY CHIEFS OF POLICE MCHENRY COUNTY CHIEFS OF INV0004732 Vendor: MCHENRY MARLINS AQUATIC CLUB MCHENRY MARLINS AQUATIC 203 Vendor: MCHENRY POWER EQUIPMENT INC MCHENRY POWER EQUIPMENT 07-06-001 Vendor: MCHENRY SPECIALTIES MCHENRY SPECIALTIES 2017-864 Packet: APPKT00977-11-647 AP CKS Post Date Description (Item) Account Number Amount 11/06/2017 RET PERS 740-00-5220 177.50 11/06/2017 RET PERS 740-00-5220 486.00 11/06/2017 RET PERS 740-00-5220 11823.50 11/06/2017 RET PERS 740-00-5220 172.00 11/06/2017 SVS 510-32-8500 42,225,58 11/06/2017 BIKE PATH 280-41-8800 11036.76 11/06/2017 CURRAN RD PGM 270-00-8600 31867.86 Vendor HRGREEN Total: 511335.70 11/06/2017 QTRLY MSG SVS 620-00-5110 135.00 Vendor ILLINOIS AUDIO PRODUCTIONS Total: 135.00 11/06/2017 2018 MSHIP DUES 100-21-5410 375.00 Vendor ILLINOIS FIRE & POLICE Total: 375.00 11/06/2017 CHECKS REC CTR 400-00-5110 108.00 Vendor ILLINOIS STATE POLICE Total: 108.00 11/06/2017 IPPFA DUES 2018 760-00-5410 795.00 Vendor IPPFA Total: 795.00 11/06/2017 SUPP-BUOYS 100-47-6110 101.13 Vendor KIEFER SWIM PRODUCTS Total: 101.13 11/06/2017 PGM INST 100-46-5110 123.75 Vendor KRONWALL, KELLY Total: 123.75 11/06/2017 SALES TX INCENT 100-04-6945 301,000.30 Vendor LANG AUTO GROUP, GARY Total: 301,000.30 11/06/2017 MILEAGE REIMB 620-00-5420 30.24 Vendor LARSON, ED Total: 30.24 11/06/2017 SVS 760-00-5110 41750,00 Vendor LAUTERBACH & AMEN, LLP Total: 4,750.00 11/06/2017 UNIFORM REIMB 100-33-4510 148.81 Vendor LECHNER, TIM Total: 148.81 11/06/2017 MEAL REIMB 100-22-5420 36.20 Vendor LORENZ, K Total: 36.20 11/06/2017 DEMO 100-01-5110 150.00 Vendor LOWE ENTERPRISES INC Total: 150.00 11/06/2017 NOV MTG 100-22-5430 45.00 Vendor MCHENRY COUNTY CHIEFS OF POLICE Total: 45.00 11/06/2017 S GAVARS IS[ MEET FEES 100-47-5110 225.00 Vendor MCHENRY MARLINS AQUATIC CLUB Total: 225.00 11/06/2017 TMP SGN REF 100-00-3410 30.00 Vendor MCHENRY POWER EQUIPMENT INC Total: 30.00 11/06/2017 CONDON NAMEPLATE 100-02-5330 13.00 11/1/2017 11:21:02 AM Expense Approval Register Vendor Name MCHENRY SPECIALTIES MCHENRY SPECIALTIES MCHENRY SPECIALTIES Payable Number 2017-882 2017-884 2017-915 Vendor: MINUTEMAN PRESS OF MCH Packet: APPKT00977-11-6-17 AP CKS Post Date Description (Item) Account Number Amount 11/06/2017 NAMEPLATES PLAN COMM 100-03-6210 48.00 11/06/2017 SFTBALL PLAQUES 100-47-6110 114.00 11/06/2017 NAMEPLATES BIRK 100-22-6210 14.00 Vendor MCHENRY SPECIALTIES Total: 189.00 MINUTEMAN PRESS Of MCH 89285 11/06/2017 MINUTEMAN PRESS OF MCH 89285 11/06/2017 MINUTEMAN PRESS OF MCH 89302 11/06/2017 MINUTEMAN PRESS OF MCH 89309 11/06/2017 MINUTEMAN PRESS OF MCH 89322 11/06/2017 MINUTEMAN PRESS OF MCH 89375 11/06/2017 MINUTEMAN PRESS OF MCH 89375 11/06/2017 Vendor: MOLL, DALE MOLL, DALE INV0004735 11/06/2017 Vendor: NICOR GAS NICOR GAS NICOR GAS NICOR GAS NICOR GAS NICOR GAS NICOR GAS NICOR GAS BIRK/CONDON BUS CARDS 100-02-5330 BIRK/CONDON BUS CARDS 100-22-6210 B CARDS 100-41-6210 NEW RES FOLDERS 100-01-5330 PD LETTERHEAD 100-22-6210 CPR 100-01-5330 CPR 100-22-6210 Vendor MINUTEMAN PRESS OF MCH Total: BOOT ALLOW 11-6-17 11/06/2017 UTIL 11-6-17 11/06/2017 UTIL 11-6-17 11/06/2017 UTIL 11-6-17 11/06/2017 UTIL 11-6-17 11/06/2017 UTIL 11-17 11/07/2017 UTIL 11-17 11/07/2017 UTI L Vendor: NORTHERN ILLINOIS WINTER SWIM CONFERENCE NORTHERN ILLINOIS WINTER 1217-825 Vendor: NORTHWEST ELECTRICAL SUPPLY CO INC NORTHWEST ELECTRICAL 17345779 Vendor: OLIVER, GREG OLIVER, GREG INV0004737 Vendor: PALMER, MIKE PALMER, MIKE INV0004740 Vendor: PARDUE, RYAN PARDUE, RYAN INV0004738 Vendor: PENZE, JACQUELINE S PENZE,JACQUELINES 1217-836 Vendor: PITNEY BOWES INC PITNEY BOWES INC PITNEY BOWES INC Vendor: PRATHER, JAIMIE PRATHER,JAIMIE Vendor: RAND, CARSON RAND,CARSON 1005400129 1005576786 INV0004739 176554 Vendor: ROBINSON ENGINEERING LTD ROBINSON ENGINEERING LTD 17100254 11/07/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 100-33-4510 Vendor MOLL, DALE Total: 100-42-5510 100-43-5510 100 45-5510 100-46-5510 400-00-5510 510-31-5510 510-32-5510 Vendor NICOR GAS Total: NIWSCCONFDUES 100-47-5410 Vendor NORTHERN ILLINOIS WINTER SWIM CONFERENCE Total: BUILD MAINT LMPS 100-01-6110 Vendor NORTHWEST ELECTRICAL SUPPLY CO INC Total: 70.00 48.00 123.00 1,337.68 144.29 1,339.88 149.31 3,212.16 150.00 150.00 926.83 28.06 126.41 28.98 1,106.42 777.04 482.44 3,476.18 425.00 425.00 CDL REIMB 510-31-5430 60.00 Vendor OLIVER, GREG Total: 60.00 UNIF REIMB 510-31-4510 139.08 Vendor PALMER, MIKE Total: 139.08 MEAL REIMB 100-22-5420 8.00 Vendor PARDUE, RYAN Total: 8.00 PGM INST 9/11-10/19 100-46-5110 375.00 Vendor PENZE, JACQUELINE S Total: 375.00 PSTG MTR 100-04-5110 31254,73 SUPP 100-04-5310 382.93 Vendor PITNEY BOWES INC Total: 31637.66 MEAL REIMB 100-22-5420 8.00 Vendor PRATHER, JAIMIE Total: 8.00 LEAGUE CHG 100-41-3637 75.00 Vendor RAND, CARBON Total: 75.00 SVS 510-32-5110 11220.00 Vendor ROBINSON ENGINEERING LTD Total: 1,220.00 11/1/2017 11:21:02 AM Expense Approval Register Packet: APPKT00977-11-647 AP CKS Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: ROCK'N' KIDS INC ROCK'N' KIDS INC MCHF117 11/06/2017 FALL PGM INST 100-46-5110 546.00 Vendor ROCK'N' KIDS INC Total: 546.00 Vendor: ROGERS, MATT ROGERS, MATT INV0004742 11/06/2017 TOOL REIMB 100-33-4510 206.08 Vendor ROGERS, MATT Total: 206.08 Vendor: RUZICKA, RUSSELL RUZICKA, RUSSELL INV0004741 11/06/2017 TOLLS REIMB 510-32-5440 15.20 Vendor RUZICKA, RUSSELL Total: 15.20 Vendor: SCHWALENBERG, RYAN SCHWALENBERG, RYAN INV0004743 11/06/2017 BOCA REIMB 100-03-5430 15.00 Vendor SCHWALENBERG, RYAN Total: 15.00 Vendor: SEMROW JR, HARRY H SEMROW JR, HARRY H SEPT 11/06/2017 SEPT FEES 100-03-5110 63.75 SEMROW JR, HARRY H SEPT 11/06/2017 SEPT FEES 100-22-5110 573.75 Vendor SEMROW JR, HARRY H Total: 637.50 Vendor: SMITH, STEVE SMITH, STEVE INV0004744 11/06/2017 COACH CERT REIMB 100-47-5430 25,00 Vendor SMITH, STEVE Total: 25.00 Vendor: STONE, TANYA STONE, TANYA INV0004746 11/06/2017 TUITION REIMB 100-22-5440 955.10 Vendor STONE, TANYA Total: 955.10 Vendor: STRANGE, TROY STRANGE, TROY INV0004745 11/06/2017 MEALREIMB 100-30-5430 28.00 Vendor STRANGE, TROY Total: 28.00 Vendor: VALLEY VIEW ACRES VALLEY VIEW ACRES 16949 11/06/2017 SEPT LESSONS 100-47-5110 200.00 Vendor VALLEY VIEW ACRES Total: 200.00 Vendor: VISU-SEWER OF ILLINOIS LLC VISU-SEWER OF ILLINOIS LLC 7863 11/06/2017 PW 510-35-8500 22,033.04 VISU-SEWER OF ILLINOIS LLC 7864 11/06/2017 PW 510-35-5110 35,156.57 Vendor VISU-SEWER OF ILLINOIS LLC Total: 57,189961 Vendor: WASTE MANAGEMENT OF WI -MN WASTE MANAGEMENT OF WI- 32223-2742-5 11/06/2017 WST 510-32-5580 825.37 Vendor WASTE MANAGEMENT OF WI -MN Total: 825.37 Vendor: ZUKOWSKI ROGERS FLOOD & MCARDLE ZUKOWSKI ROGERS FLOOD & 128066/67/68/69 11/06/2017 LEGALSVS 100-01-5230 81575,00 ZUKOWSKI ROGERS FLOOD & 128066/67/68/69 11/06/2017 LEGALSVS 100-01-5230 %720.92 ZUKOWSKI ROGERS FLOOD & 128066/67/68/69 11/06/2017 LEGALSVS 740-00-5230 362.50 ZUKOWSKI ROGERS FLOOD & 128066/67/68/69 11/06/2017 LEGALSVS 740-00-5230 290.00 Vendor ZUKOWSKI ROGERS FLOOD & MCARDLE Total: 18,948.42 Vendor: ZUKOWSKI, ROGERS, FLOOD & MCARDLE ZUKOWSKI, ROGERS, FLOOD & 127398,127617,128381 11/06/2017 MCH PRT FEES 100-01-5230 118.40 Vendor ZUKOWSKI, ROGERS, FLOOD & MCARDLE Total: 118.40 Vendor: ZUMWALT, JACK D ZUMWALT, JACK D INV0004747 11/06/2017 MEAL REIMB 100-22-5420 8.00 ZUMWALT, JACK D INV0004748 11/06/2017 MEAL REIMB 100-22-5420 16,00 Vendor ZUMWALT, JACK D Total: 24.00 Grand Total: 592,825.97 11/1/2017 11:21:02 AM Expense Approval Register Packet: APPKT00977-11-647 AP CKS Fund Summary Fund Expense Amount 100 - GENERAL FUND 383,354.98 225-ALARM BOARD FUND 475,00 270- MOTOR FUEL TAX FUND 3,867.86 280- DEVELOPER DONATION FUND 21583,26 400- RECREATION CENTER FUND 4,072.89 440 -CAPITAL IMPROVEMENTS FUND 77,564,90 510- WATER/SEWER FUND 108,291.47 590- MARINA OPERATIONS FUND 274.52 610 - RISK MANAGEMENT FUND 185.00 620- INFORMATION TECHNOLOGY FUND 1,849.59 740 - RETAINED PERSONNEL ESCROW 4,761.50 760- POLICE PENSION FUND 5,545.00 Grand Total: 592,825.97 Vendor Name Expense Approval Register McHenry, IL #2 List of Bills Council Meeting 11-&17 Payable Number Post Date Description (Item) Account Number Amount Vendor: ACE TOWING &RECOVERY ACE TOWING &RECOVERY FMMR1078 11/06/2017 towing 100-33-5370 45.00 Vendor ACE TOWING & RECOVERY Total: 45.00 Vendor: ADAMS ENTERPRISES INC, R A ADAMS ENTERPRISES INC, RA 809483 11/06/2017 tool box 100-33-5370 682.35 ADAMS ENTERPRISES INC, RA 809496 11/06/2017 steel 100-33-5370 30.00 Vendor ADAMS ENTERPRISES INC, R A Total: 712.35 Vendor: ADAMS STEEL SERVICE INC ADAMS STEELSERVICE INC 343511 11/06/2017 plate 510-31-5370 48.00 ADAMS STEEL SERVICE INC OCT17-3 11/06/2017 yearly bottle rental Oct17-3 100-33-6110 40.00 Vendor ADAMS STEEL SERVICE INC Total: 88.00 Vendor: APCO INTERNATIONAL INC APCO INTERNATIONAL INC 718-250 11/06/2017 APCO MEMBERSHIP DUES 100-23-5430 331.00 Vendor APCO INTERNATIONAL INC Total: 331.00 Vendor: AUTO TECH CENTERS INC AUTO TECH CENTERS INC 282492 11/06/2017 tires 527 510-31-5370 352.96 Vendor AUTO TECH CENTERS INC Total: 352.96 Vendor: BAKER & SON CO, PETER BAKER & SON CO, PETER 18134 11/06/2017 HMA surface N50. vendor 100-33-6110 56.62 BAKER & SON CO, PETER 18134A 11/06/2017 HMA surface N50. vendor 100-33-6110 57.00 BAKER & SON CO, PETER 18134E 11/06/2017 HMA surface N50. vendor 100-33-6110 231.80 BAKER & SON CO, PETER 18134C 11/06/2017 HMA surface N50. vendor 100-33-6110 83.60 BAKER & SON CO, PETER 18265 11/06/2017 HMA binder N50. vendor 100-33-6110 266.97 BAKER & SON CO, PETER 18265A 11/06/2017 Asphalt 510-35-6110 58.14 BAKER & SON CO, PETER 18265B 11/06/2017 HMA surface N50. vendor 100-33-6110 235.98 BAKER & SON CO, PETER 18265C 11/06/2017 HMA surface N50. vendor 100-33-6110 96.90 BAKER & SON CO, PETER 18265D 11/06/2017 HMA binder N50. vendor ticket 100-33-6110 196.02 BAKER & SON CO, PETER 18265F 11/06/2017 HMA surface N50. vendor 100-33-6110 40.28 Vendor BAKER & SON CO, PETER Total: 11323.31 Vendor: BAXTER & WOODMAN BAXTER & WOODMAN 0195539 11/06/2017 Storm GIS app developement- 100-33-5110 11037,50 Vendor BAXTER & WOODMAN Total: 1,037.50 Vendor: BEARING HEADQUARTERS COMPANY BEARING HEADQUARTERS 5274579 11/06/2017 Aerator#3 Bearings and 510-32-5375 11261,17 BEARING HEADQUARTERS 527668 11/06/2017 Aerator#3 Bearings and 510-32-5375 41103,93 Vendor BEARING HEADQUARTERS COMPANY Total: 5,365.10 Vendor: BUSS FORD SALES BUSS FORD SALES 5027675 11/06/2017 switch 327 100-22-5370 52.52 BUSS FORD SALES 5027690 11/06/2017 steering rack 321 100-22-5370 11445.90 BUSS FORD SALES 5027753 11/06/2017 seat frame 316 100-22-5370 303.20 BUSS FORD SALES 5027798 11/06/2017 light 322 100-22-5370 271.62 BUSS FORD SALES 6042044 11/06/2017 repair 801 510-35-5370 21845,79 BUSS FORD SALES 6042131 11/07/2017 steering rack 100-22-5370 11734,17 Vendor BUSS FORD SALES Total: 61653.20 Vendor: CDS OFFICE TECHNOLOGIES CDS OFFICE TECHNOLOGIES INV1110888 11/06/2017 COMPUTER SQUAD CAR 450-00-8400 51358.00 Vendor CDS OFFICE TECHNOLOGIES Total: 5,35&00 Vendor: COLUMBIA PIPE & SUPPLY CO COLUMBIA PIPE & SUPPLY CO 2515331 11/06/2017 Fusable Fittings for CL line- 510-31-6110 295.34 Vendor COLUMBIA PIPE & SUPPLY CO Total: 295.34 11/1/2017 11:32:01 AM Expense Approval Register Packet: APPKT00982-11-647 RECT INVOICE Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: CONSERV FS CONSERV FS 65041134 11/06/2017 Field Paint/seed; Parks 100-45-6110 384.11 Vendor CONSERV FS Total: 384.11 Vendor: CRESCENT ELECTRIC SUPPLY CO CRESCENT ELECTRIC SUPPLY CO S504170950.001 11/06/2017 Photo Controls: DMD 100-45-6110 28.71 CRESCENT ELECTRIC SUPPLY CO S504210475.001 11/06/2017 Grounding Lug- Electrical 510-32-6110 4.01 CRESCENT ELECTRIC SUPPLY CO S504213296.001 11/06/2017 see below. vendor order # 100-33-6110 312.69 CRESCENT ELECTRIC SUPPLY CO S50422825.001 11/06/2017 Electrical supplies: DMD 100-45-6110 276.96 Vendor CRESCENT ELECTRIC SUPPLY CO Total: 622.37 Vendor: CURRAN CONTRACTING COMPANY CURRAN CONTRACTING 9998-100617 11/06/2017 culvert replacemnet south 100-33-5110 7,173.68 Vendor CURRAN CONTRACTING COMPANYTotal: 71173.68 Vendor: DONS CLEANERS DONS CLEANERS 070313 11/06/2017 CELL BLANKETCLEANING 100-22-6210 15.00 Vendor DONS CLEANERS Total: 15.00 Vendor: DREISILKER ELECTRIC MOTORS INC DREISILKER ELECTRIC MOTORS 1064765 11/06/2017 Belts 510-32-6110 177.86 Vendor DREISILKER ELECTRIC MOTORS INC Total: 177.86 Vendor: DRYDON EQUIPMENT INC DRYDON EQUIPMENT INC 44417 11/06/2017 Polymer Unit Mixing Chamber 510-32-5380 389.75 Vendor DRYDON EQUIPMENT INC Total: 389.75 Vendor: ED'S RENTAL & SALES INC ED'S RENTAL & SALES INC 512729-1 11/06/2017 propane tank fill forklift 100-33-5370 27.91 Vendor ED'S RENTAL & SALES INC Total: 27.91 Vendor: FAST EDDIES CAR WASH FAST EDDIES CAR WASH 718-241 11/06/2017 SQUAD CAR WASHES 100-22-5370 132.30 Vendor FAST EDDIES CAR WASH Total: 132.30 Vendor: FISCHER BROS FRESH FISCHER BROS FRESH 8965 11/06/2017 READY MIX #102057 100-33-6110 960.00 Vendor FISCHER BROS FRESH Total: 960.00 Vendor: GESKE AND SONS INC GESKE AND SONS INC 39197 11/06/2017 Asphalt Ticket # 199383 510-35-6110 265.14 GESKE AND SONS INC 39197A 11/06/2017 HMA surface N50. vendor 100-33-6110 47.52 GESKE AND SONS INC 39208 11/06/2017 HMA binder N50, vendor ticket 100-33-6110 273.42 GESKE AND SONS INC 39208A 11/06/2017 HMA binder N50. vendor 100-33-6110 361.77 Vendor GESKE AND SONS INC Total: 947,85 Vendor: GOODMARK NURSERIES LLC GOODMARK NURSERIES LLC 15392 11/06/2017 Donation Trees 100-33-6950 360.00 Vendor GOODMARK NURSERIES LLC Total: 360.00 Vendor: GRAINGER GRAINGER 9588141797 11/06/2017 Speed Control:Admin 100-01-6110 81.94 Vendor GRAINGER Total: 81.94 Vendor: GROUPLINK CORPORATION GROUPLINK CORPORATION 2017-10-13-23213 11/06/2017 Quote 2017-10-13-23213 2 620-00-6110 1,373.63 Vendor GROUPLINK CORPORATION Total: 11373.63 Vendor: HANSEN'S ALIGNMENT, DON HANSEN'S ALIGNMENT, DON FMM0838 11/06/2017 align 321 100-22-5370 80.00 Vendor HANSEN'S ALIGNMENT, DON Total: 80.00 Vendor: HARM'S FARM HARM'S FARM 24703 11/06/2017 Fall Decorations: DMD 100-45-6110 402.30 Vendor HARM'S FARM Total: 402.30 Vendor: HAWKINS INC HAWKINS INC 4168331 11/06/2017 Chlorine cylinders 510-32-6110 532.18 HAWKINS INC 4172134 11/06/2017 Chemical Delivery 10/23/17 510-31-6110 61101,08 11/1/2017 11:32:01 AM Expense Approval Register Vendor Name Payable Number HAWKINS INC 4172144 Vendor: HUBER TECHNOLOGY INC HUBER TECHNOLOGY INC CD10016067 Vendor: IN -PIPE TECHNOLOGY COMPANY INC IN -PIPE TECHNOLOGY 1117 Vendor: INTERSTATE BILLING SERVICE INC INTERSTATE BILLING SERVICE 3007903250 INTERSTATE BILLING SERVICE 3007997597 INTERSTATE BILLING SERVICE 3008024282/3008061845 INTERSTATE BILLING SERVICE 3008038156 INTERSTATE BILLING SERVICE 3008095903 INTERSTATE BILLING SERVICE 3008164887 INTERSTATE BILLING SERVICE 3008179605 Vendor:JENSEN,TED 1ENSEN,TED 03215 Vendor: JG UNIFORMS INC JG UNIFORMS INC 6066 Vendor: JRM DIST LLC JRM DIST LLC 47287 Vendor: KIMBALL MIDWEST KIMBALL MIDWEST 59.4299 KIMBALL MIDWEST 5905157 KIMBALL MIDWEST 5919930 Vendor: LAFARGE NORTH AMERICA LAFARGE NORTH AMERICA 707959360 LAFARGE NORTH AMERICA 707959360A LAFARGE NORTH AMERICA 707959361 LAFARGE NORTH AMERICA 708000157 LAFARGE NORTH AMERICA 708000157A LAFARGE NORTH AMERICA 708000158 LAFARGE NORTH AMERICA 708000158 LAFARGE NORTH AMERICA 707959360B LAFARGE NORTH AMERICA 707981130 LAFARGE NORTH AMERICA 707981130 LAFARGE NORTH AMERICA 707981130 LAFARGE NORTH AMERICA 707981131 LAFARGE NORTH AMERICA 707981131 LAFARGE NORTH AMERICA 707981131 LAFARGE NORTH AMERICA 707981131 Vendor: MARKS TREE SERVICE &SNOW PLOWING CORP MARKS TREE SERVICE &SNOW STSSS222 Vendor: MCCANN INDUSTRIES INC MCCANN INDUSTRIES INC 03209046 MCCANN INDUSTRIES INC 11045412A MCCANN INDUSTRIES INC 11045449 MCCANN INDUSTRIES INC 11045412 Post Date 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11(06/2017 11/06/2017 11/06/2017 11'06/2017 11/07/2017 11/07/2017 11/07/2017 11/07/2017 11/07/2017 11/07/2017 11/07/2017 11/07/2017 11/06/2017 10/31/2017 11/06/2017 11/06/2017 11/07/2017 Packet: APPKT00982-11-6-17 RECT INVOICE Description (Item) Account Number Amount Chlorine cylinders 510-32-6110 338.12 Vendor HAWKINS INC Total: 6,971.38 Water Solenoid Valve 510-32-6110 345.00 Vendor HUBER TECHNOLOGY INC Total: 345.00 Monthly service 510-32-5110 Vendor IN -PIPE TECHNOLOGY COMPANY INC Total: sensor 100-33-5370 end 405 100-33-5370 water pump 100-33-5370 brakes 510-35-5370 valves 636 510-32-5370 relay 408 100-33-5370 starter motor402 100-33-5370 Vendor INTERSTATE BILLING SERVICE INC Total: Misc Steel -Gear Box Puller UNIFORM ORDER = D. Lubes and Gas Cans 510-32-5375 Vendor JENSEN, TED Total: 100-22-6110 VendorJG UNIFORMS INC Total: 510-32-5375 Vendor 1RM DIST LLC Total: stock 100-33-5370 stock 100-33-5370 stock 100-33-5370 Vendor KIMBALL MIDWEST Total: CM-11 wash stone. vendor 100-33-6110 GRADE #9 GRAVEL 100-33-6110 recycling grade 9 120888385 510-35-6110 FM2 sand 101772893 510-35-6110 FM2 sand 101772879 510-35-6110 FM2 sand 101773041 510-35-6110 FM2 sand 101773076 510-35-6110 GRADE#9GRAVEL 100-33-6110 Grade 9120888387 100-33-6110 Grade 9120888390 100-33-6110 Grade 9120888391 100-33-6110 FM2 sand 101772578 510-35-6110 FM2 sand 101772077 510-35-6110 FM2 sand 101772068 510-35-6110 FM2 sand 101772074 510-35-6110 Vendor LAFARGE NORTH AMERICA Total tree removal Flower st 100-33-6950 Vendor MARKS TREE SERVICE &SNOW PLOWING CORP Total: Pump:Parks 100-45-6270 Sawblade 510-35-6110 window 100-33-5370 saw blade 100-33-6110 Vendor MCCANN INDUSTRIES INC Total 7,750.00 7,750.00 136.38 123.71 313.75 228.00 76.18 62.00 459.13 1,399.15 237.83 237.83 153.06 153.06 557.15 557A5 278.02 306.89 272.64 857.55 106.95 99.64 108.25 109.12 56.32 63.44 107.84 95.40 106.80 168.28 179.67 113.30 105.92 107.76 195.45 1,724.14 1,875.00 1,875.00 400.00 653.80 68.00 653.80 1,775.60 11/1/2017 11:32:01 AM Expense Approval Register Vendor Name Payable Number Post Date Vendor: MCHENRY POWER EQUIPMENT INC MCHENRY POWER EQUIPMENT 235296235412,235891,236413 11/06/2017 MCHENRY POWER EQUIPMENT 237969 11/06/2017 Vendor: MID AMERICAN WATER OF WAUCONDA INC MID AMERICAN WATER OF 190912W MID AMERICAN WATER OF 191064W MID AMERICAN WATER OF 192151W Vendor: MIDWEST HOSE AND FITTINGS INC MIDWEST HOSE AND FITTINGS M21058 MIDWEST HOSE AND FITTINGS M21109 Vendor: MIDWEST METER INC MIDWEST METER INC 93952-IN MIDWEST METER INC 93952-IN Vendor: MNJ TECHNOLOGIES DIRECT INC MNJ TECHNOLOGIES DIRECT 24705 MNJ TECHNOLOGIES DIRECT 3561778,3562057 MNJ TECHNOLOGIES DIRECT 3562889 MNJ TECHNOLOGIES DIRECT 3563170 MNJ TECHNOLOGIES DIRECT 3564364 Packet: APPKT00982-11-647 RE CT INVOICE Description (Item) Account Number Amount 3"Pump Parts 510-32-6110 controlthrottle blower 100-33-5370 Vendor MCHENRY POWER EQUIPMENT INC Total: 11/06/2017 10" culvert pipe. vendor INV 100 33 6110 11'06/2017 10" cmp pipe,coupling. vendor 100-33-6110 11/06/2017 Millstream Lift -Mega Flange 510-32-5375 Vendor MID AMERICAN WATER OF WAUCONDA INCTotal: 11/06/2017 2" Lay Flat Hose 510-32-6110 11/06/2017 2" hose: Parks 100-45-6110 Vendor MIDWEST HOSE AND FITTINGS INC Total: 11/06/2017 Inv#93952-IN 510-31-6110 11/06/2017 Inv#93992-IN 510-31-6110 Vendor MIDWEST METER INC Total: 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 Vendor: MOTOROLA SOLUTIONS - STARCOM21 NETWORK MOTOROLA SOLUTIONS - 718-222 11/06/2017 MOTOROLA SOLUTIONS - 718-224 11/06/2017 MOTOROLA SOLUTIONS - 718-251 11/06/2017 Order1050110 Keyboard & 620-00-6270 Order 1046720 Surface Pros & 620-00-6270 Order1050110 Keyboard & 620-00-6270 Order1050614 Laptop for 620-00-6270 Quote 1051592 HP Inkjet Gray 620-00-6210 Vendor MNJ TECHNOLOGIES DIRECT INC Total: BATTERIES 100-22-6210 MICROPHONE 100-22-6210 MONTHLYSTARCOM 100-22-5320 Vendor MOTOROLA SOLUTIONS - STARC0M21 NETWORK Total: Vendor:NABCOENTRANCES,INC NABCO ENTRANCES, INC MW6002514 11/06/2017 Door repair: Rec Center 100-45-5110 Vendor NABCO ENTRANCES, INC Total: Vendor: NORTHERN TOOL & EQUIPMENT NORTHERN TOOL & 118561 11/06/2017 30 gallon water tank 510-32-6110 Vendor NORTHERN TOOL & EQUIPMENT Total: Vendor: NORTHWEST ELECTRICAL SUPPLY CO INC NORTHWEST ELECTRICAL 17345984 11/06/2017 Electrical Supplies:DMD 100-45-6110 NORTHWEST ELECTRICAL 17347887 11/06/2017 electrical supplies: DMD 100-45-6110 NORTHWEST ELECTRICAL 17348302 11/06/2017 Riverwalk: Lamps 100-45-6110 NORTHWEST ELECTRICAL 17348369 11/06/2017 Riverwalk: Ballasts 100-45-6110 NORTHWEST ELECTRICAL 17348534 11/06/2017 Lamps/Fuses:Riverwalk 100-45-6110 NORTHWEST ELECTRICAL 17348609 11/06/2017 Lamps: Riverwalk 100-45-6110 NORTHWEST ELECTRICAL 17348725 11/06/2017 Electrical Supples: DMD 100-45-6110 NORTHWEST ELECTRICAL 17348370 11/07/2017 Riverwalk: Midget Fuses 100-45-6110 Vendor NORTHWEST ELECTRICAL SUPPLY CO INC Total: Vendor: NWBOCA NWBOCA 11-17-074 11/06/2017 Membership Renewal 100-03-5410 Vendor NWBOCA Total: Vendor: PDC LABORATORIES INC PDC LABORATORIES INC 877792 11/06/2017 Total nitrogen test 510-32-6110 PDC LABORATORIES INC 879243 11/06/2017 total Nitrogen Test 510-32-6110 PDC LABORATORIES INC 879244 11/06/2017 Total nitrogen test 510-32-6110 PDC LABORATORIES INC 879309 11/06/2017 Inv#879309 10/15/17 510-31-5110 PDC LABORATORIES INC 877890 11/07/2017 Samples- Inv#8778905 510-31-5110 Vendor PDC LABORATORIES INC Total: Vendor: PETROCHOICE LLC PETROCHOICE LLC 10305818 11/06/2017 Fuel bill 100-03-6250 240.11 8.61 248.72 310.80 651.60 768.00 1,730.40 198.39 20.78 219.17 1,142.22 2,691.73 3,833.95 116.50 4,701.24 208.82 1,088.61 64.92 6,180.09 427.05 85.92 2,476.00 2,988.97 275.00 275.00 176.66 176.66 15.89 47.76 293.33 410.47 148.48 244.44 410.47 99.59 1,670.43 95.00 95.00 60.00 60.00 120.00 10.00 392.50 642.50 61.54 11/1/2017 11:32:01 AM Expense Approval Register Vendor Name PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC PETROCHOICE LLC Vendor: PETTIBONE & CO, P F PETTIBONE & CO, P F PETTIBONE & CO, P F PETTIBONE & CO, P F PETTIBONE & CO, P F Vendor: PITEL SEPTIC INC PITEL SEPTIC INC Payable Number 10305819 10305820 10305822 10305823 10315027 10315029 10315030 10323195 10323216 10323217 10323219 10323219 10323220 10305796 10315028 173166 173188 173189 173198 14826 Vendor: POMPS TIRE SERVICE INC POMPS TIRE SERVICE INC 640055359 Vendor: PROSHRED SECURITY PROSHRED SECURITY 990025376 Vendor: QUALITY TIRE SERVICE QUALITY TIRE SERVICE 45680 QUALITY TIRE SERVICE 65839 QUALITY TIRE SERVICE 45667 Vendor: RADICOM INC RADICOM INC 103557 Vendor: RED WING SHOE STORE RED WING SHOESTORE 20171010018401 RED WING SHOE STORE 20171010018401A Vendor: REINDERS INC REIN DERSINC 1691338-01 Vendor: RELIABLE SAND &GRAVEL RELIABLE SAND &GRAVEL 6732 Vendor: RNOW INC KNOW INC 2017-52546 Vendor: SAFELITE FULFILLMENT INC SAFELITE FULFILLMENT INC 05830-641452 Post Date 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/06/2017 11/07/2017 11/07/2017 Description (Item) Fuel 10305819 Fue110305820 Fue110305822 SQUAD CAR FUEL Fue1103115027 Fuel: Parks & Facilites Fue110315030 Fue110323195 Fuel Bill Fuel 10323217 Fue110323218 Fuel:Parks & Facilites Fuel 10323220 Fuel 10305796 Fuel 10315028 Packet: APPKT00982-11-6-17 RE CT INVOICE Account Number Amount 510-32-6250 510-31-6250 100-33-6250 100-22-6250 510-32-6250 100-45-6250 100-33-6250 510-35-6250 100-03-6250 510-32-6250 510-31-6250 100-45-6250 100-33-6250 510-35-6250 510-31-6250 Vendor PETROCHOICE LLC Total: 11/06/2017 UNIFORM ORDER- M. CRUZ 100-22-4510 11/06/2017 UNIFORM ORDER - J. DUCAK 100-22-4510 11/06/2017 UNIFORM ORDER-S. KLECHAK 100-22-4510 11/06/2017 UNIFORM ORDER- M. 100-22-4510 Vendor PETTIBONE & CO, P F Total: 11/06/2017 Portable toilet rental: Parks 100-45-5110 Vendor PITEL SEPTIC INC Total: 11/06/2017 tires 510-35-5370 Vendor POMPS TIRE SERVICE INC Total: 11/06/2017 SHREDDING 100-22-5110 Vendor PROSHRED SECURITYTotal: 11/06/2017 scrap fee 128 100-45-5370 11/06/2017 tire mount 405 100-33-5370 11/07/2017 tires811 510-35-5370 Vendor QUALITY TIRE SERVICE Total: 11/06/2017 Sweep Antenna at Tower #4 510-31-5110 Vendor RADICOM INC Total: 11/06/2017 Clothing: Zimmerman 100-45-4510 11/06/2017 Safety boots B Thome 510-32-4510 Vendor RED WING SHOE STORE Total: 11/06/2017 11/07/2017 11/06/2017 11/06/2017 chamber 100-45-5370 Vendor REINDERS INC Total: Limestone screenings:Parks 100-45-6110 Vendor RELIABLE SAND &GRAVEL Total ball valve 100-33-5370 Vendor RNOW INC Total: windshield 423 100-33-5370 Vendor SAFELITE FULFILLMENT INC Total 598.82 106.20 1,191.14 1,942.13 249.65 266.58 731.34 191.30 75.35 395.35 108.67 275.35 803.77 237.40 196.76 7,431.35 95.00 240.00 199.95 55.00 589.95 900.00 900.00 1,367.04 11367.04 53.00 Milli 16.00 30.00 542.44 82.50 130.49 130.49 260.98 183.97 183.97 117.52 117.52 114.47 114.47 481.89 11/1/2017 11:32:01 AM Expense Approval Register Vendor Name Payable Number Vendor: SEWING SYSTEMS OF MCHENRY SEWING SYSTEMS OF FMMR1086 Vendor: SHERWIN-WILLIAMS CO, THE SHERWIN-WILLIAMS CO, THE 4322-6 SHERWIN-WILLIAMS CO, THE 4537-9 Vendor: SPRING ALIGN OF PALATINE INC SPRING ALIGN OF PALATINE 107902 Vendor: SUPER AGGREGATES SUPERAGGREGATES 0038419 Vendor: THELEN MATERIALS LLC THELEN MATERIALS LLC 008-149309 Vendor: TOPS IN DOG TRAINING CORP TOPS IN DOG TRAINING CORP 19332 Vendor: TRAFFIC CONTROL &PROTECTION INC TRAFFIC CONTROL & 90731 Vendor: TREDROC TIRE/ANTIOCH 002 TREDROC TIRE/ANTIOCH 002 7020006612 Vendor: ULTRA STROBE COMMUNICATIONS INC ULTRASTROBE 073051 ULTRASTROBE 073052 ULTRA STROBE 073076 ULTRA STROBE 073107 ULTRA STROBE 073113 Vendor: WELCH BROS INC WELCH BROS INC 1611908 Vendor: ZARNOTH BRUSH WORKS INC ZARNOTH BRUSH WORKS INC 0167125-IN Post Date 11/06/2017 Packet: APPKT00982-11-647 RE INVOICE Description (Item) Account Number Amount seat 100-33-5370 Vendor SEWING SYSTEMS OF MCHENRYTotal: 350.00 350.00 11/06/2017 tires for thermo machine 100-33-6110 181.50 11/06/2017 thermo machine large wheels 100-33-6110 180.00 Vendor SHERWIN-WILLIAMS CO, THE Total: 361.50 11/06/2017 springs 425 100-33-5370 1/101091 Vendor SPRING ALIGN OF PALATINE INCTotal: 17101091 11/06/2017 Recycled concrete: Parks 100-45-6110 254.40 Vendor SUPER AGGREGATES Total: 254.40 11/07/2017 grade #9. vendor ticket # 008- 100-33-6110 102.95 Vendor THELEN MATERIALS LLC Total: 102.95 11/06/2017 K9 TRAINING 100-22-6310 675.97 Vendor TOPS IN DOG TRAINING CORP Total: 675.97 11/06/2017 street signs 100-33-6110 353.45 Vendor TRAFFIC CONTROL & PROTECTION INC Total: 353.45 11/06/2017 tire 405 100-33-5370 325.50 Vendor TREDROC TIRE/ANTIOCH 002 Total: 325.50 11/06/2017 INSTALL EQUIPMENT 450-00-8400 975.00 11/06/2017 FLOOR MATS 100-22-5370 200.00 11/06/2017 shipping 321 100-22-5370 12.95 11/06/2017 DOCKING STATION TOUCHPAD 100-22-8300 919.90 11/06/2017 INSTALL EQUIP 317 450-00-8400 2,150.00 Vendor ULTRA STROBE COMMUNICATIONS INCTotal: 4,257.85 11/06/2017 CONCRETE TOPS #652405 100-33-6110 516.00 Vendor WELCH BROS INC Total: 516.00 11/06/2017 broom 100-33-5370 304.00 Vendor ZARNOTH BRUSH WORKS INC Total: 304.00 Grand Total: 97,171.85 11/1/2017 11:32:01 AM Expense Approval Register Packet: APPKT00982-11-647 RECT INVOICE Fund Summary Fund 100-GENERAL FUND 450 - CAPITAL EQUIPMENT FUND 510- WATER/SEWER FUND 620- INFORMATION TECHNOLOGY FUND 11/1/2017 11:32:01 AM Grand Total: Expense Amount 43,480.07 81483*00 37,655*06 7,553.72 97,171*85 Office of Finance & Accounting Carolyn Lynch, Director McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2100 Fax: (815) 363-2119 www.ci.mchenry.il.us REGULAR AGENDA SUPPLEMENT DATE: November 6, 2017 T0: Mayor and City Council FROM: Carolyn Lynch, Finance Director RE: Consideration of a Resolution establishing the date and time of Monday, December 4, 2017 at 7%00p.m. for conducting a Public Hearing for establishing the 2017 City of McHenry Property Tax Levy in the amount of $4,618,786. ATT: 1. Unapproved October 2, 2017 Finance &Personnel Committee Meeting Report 2. Property Tax Rates and Amounts by Government Entity for — Resident 3. Impact of 0%-2.5% Increases in City Property Tax Rate 4. Police Pension Letter for 2018/19 Funding AGENDA ITEM SUMMARY: The purpose of this agenda item is to provide the City Council with information needed for the establishment of the 2017 Property Tax Levy amount and for the adoption of a resolution identifying levy amount to be requested and establishing Monday, December 4th at 7:00p.m. as the date and time for the conducting of the Property Tax Levy Public Hearing and consideration of the 2017 Property Tax Levy Ordinance. BACKGROUND/ANALYSIS: Approximately 81.2% of the FY17/18 budgeted General Fund Revenues are derived from Sales Tax, Income Tax and Property Tax receipts with the remaining approximate 18.8% coming from such sources as miscellaneous other intergovernmental taxes, grants, franchise fees, licenses and permits, fines and forfeitures, and charges for services. For the FY17/18 Budget, Property Tax receipts comprised 22.8% ($4,967,359) of the total budgeted revenues ($21,830,317). As the Council is aware, McHenry has implemented a Fund Balance and Reserve Policy and for the General Fund, this policy recommends that the unrestricted fund balance be maintained at 120 days of estimated operating expenses. Additionally, after the minimum fund balance is met, that excess fund balance should be assigned for future capital expenses. At the end of FY2016/171 $2,410,565 was transferred to the Capital Improvements Fund as excess fund balance. As the Council discusses the property tax levy, it should keep the following factors in mind. First, that the FY17/18 General Fund Capital Improvement Program (CIP) includes nearly $90 million in projects (including an approximate $50 million local road program) that rely primarily on General Fund Revenues for implementation. Second, that despite the most conservative budgeting efforts, General Fund operating costs will continue to increase (Police Pension contributions alone are estimated to increase $145,500 in FY18/19). Finally, as part of the State's most recent budget approval, there will be a 10% reduction in the amount that the City receives through the Local Government Distributive Fund (LGDF) and a 2% reduction (identified as an administrative fee and kept by the State) to the Home Rule Sales Tax. As the State is in financial turmoil, it is important to take all of these, and potential future, reductions into consideration when completing financial planning for McHenry as reserves could be depleted quickly in a financial downturn. Despite the fact that as a "Home Rule" community the City of McHenry is no longer subject to the Property Tax Extension Limitation Law, or PTELL-which limits increasesto residents' property taxes by preventing a local government's property tax levy from growing at a faster pace than the rate of inflation, or 5%, whichever is less - the City has continued to follow PTELL guidelines for establishing the property tax levy. In fact, for five (5) consecutive years (2011, 2012, 2013, 2014) 2015), the City chose to maintain a flat property tax levy request at the amount that was requested in 2010. In 2016, Council chose to decrease the property tax levy request by 3% from the amount requested in 2010 through 2015. For the 2017 tax year the inflationary rate is 2.10%. The Estimated Rate Setting EAV supplied by McHenry County is 633,899,930 (an increase of 7.2% over 2016) which includes new construction of 2,537,251. PTELL calculated with the inflationary rate and the estimated EAV equates to an Estimated Limited Extension of $4,734,725, or an $115,939 increase over last year. Even if the City were to adopt this increase, it would not cover the anticipated increases in costs and or reduction in revenue for FY18/19. Based on the above information, it is important to remind the Council that freezing or reducing the City's portion of the property tax levy does not mean that home -owners will see a reduction in their property tax bill. Change in EAV also drives change in the property tax bill. When the EAV declines the tax rates must go up in order to fully fund the property tax levy because the same amount of money needs to be collected across the new lower values as requested by all taxing districts. For 2016, the EAV increased so the tax rate for the City went down slightly lowering the burden on taxpayers. In fact, in 2016 that portion of a resident's tax bill directed to the City of McHenry was only 6.4% of the total amount. However, this does not take into consideration actions taken by the other taxing jurisdictions that comprise the total property tax bill. As an example, in 2015 the City of McHenry kept its portion of the property tax bill the same as 2014, but the amount of property tax paid by the owner of a $200,000 home actually increased by $43.51 due to levy increases by other taxing bodies. At the request of the Finance and Personnel Committee, staff has also provided an attachment estimating the additional impacts of increasing the City property tax levy amount to PTELL (inflation factor 2.1%) or % of PTELL (inflation factor 1.05%). In summary, due to the increase in EAV if the City leaves the levy flat or increases it to the inflationary rate of 2.1% (PTELL), a homeowner of a $200,000 home (in 2016 and 2017) would pay less in property taxes to the City of McHenry than in 2016. Annually, prior to the end of the calendar year, the City must provide the amounts required for the property tax levy so that the funds generated through this revenue mechanism will become available during the 2017/2018 fiscal year. The levy request must be approved by the City Council and submitted to the McHenry County Clerk by the last Tuesday in December (the 26th in 2017). There are public notification timeframes also associated with this process. With this date as a target, the 2017 Property Tax Resolution indicating the levy amount and Public Hearing will be presented at the November 6th 2017 Council meeting and, upon adoption of the resolution, the Property Tax Levy Public Hearing and consideration/adoption of the levy amount is scheduled for the December 4, 2017 City Council meeting. Based on the totality of the information that has been reviewed in this memorandum, and with input from the Finance and Personnel Committee at its October 2, 2017 meeting, staff is forwarding a recommendation to maintain the property tax levy at the current amount of $4,618,786. This represents the seventh (7th) consecutive year that the City of McHenry has foregone an increase in the amount of property taxes collected. Based on the PTELL estimates provided by McHenry County, the amount of revenues deferred by this action will be approximately $115,939. Staff reminds Council that we will continue to carefully plan and monitor revenues and expenditures during the upcoming year and monitor any other internal or external factors that may have an impact on the City's overall financial stability. RECOMMENDATION: Therefore, if City Council concurs, a motion should be made to adopt the attached Resolution establishing the date and time of Monday, December 4, 2017 at 7:OOp.m. for conducting a Public Hearing for establishing the 2017 City of McHenry Property Tax Levy in the amount of $4,618,786 and, upon closing the Public Hearing, the consideration of the 2017 Property Tax Levy Ordinance in the amount of $4,618,786. RESOLUTION R-17-018 RESOLUTION DETERMINING THE AMOUNT OF FUNDS TO BE LEVIED FOR THE 2017 TAX YEAR THROUGH REAL ESTATE TAXES FOR THE CITY OF MCHENRY, MCHENRY COUNTY, ILLINOIS WHEREAS, the City of McHenry has historically levied taxes for the purpose of conducting City business for its residents and local businesses; and WHEREAS, the City of McHenry has worked diligently on behalf of its residents and local businesses to reduce expenditures while attempting to provide the same high quality of programs and services; and WHEREAS, the City of McHenry has, for the past six (6) years (2011, 2012, 2013, 20145 2015, 2016), forgone an increase or decreased the Property Tax Levy thereby keeping proposed levy amounts equal or less than the amount approved in 2010; and WHEREAS, the City of McHenry is proposing no increase to the proposed levy amount A $4,618,786 to be collected in 2017; and WHEREAS, a Public Hearing will be held on December 4, 2017 at 7:00 PM, at which date and time the public will have an opportunity to comment on said proposed levy; and WHEREAS, the date of the Public Hearing will be published in the Northwest Herald newspaper and posted in the McHenry Municipal Center, NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the City of McHenry, McHenry County, Illinois go on record establishing the date and time, December 4, 2017, at 7:00 PM, for the Public Hearing to consider the proposed 2017 Property Tax Levy in the amount of $4,618,786. Passed an approved this 6th day of November 2017. Voting Aye: Voting Nay: Not Voting: Abstaining: Absent: Mayor Wayne Jett ATTEST: City Clerk Lynzi Nevitt FINANCE AND PERSONNEL COMMITTEE MEETING REPORT Monday, October 2, 2017 Municipal Center Classroom, 5@30 PM In Attendance at Roll Call: Chairperson Alderman Curry, Alderman Schaefer and Alderman Mihevc. Also in Attendance: Director of Finance Carolyn Lynch, Human Resources Manager Ann Campanella, and Director of Economic Development Douglas Martin, 1. Call to Order: The meeting was called to order at 5:30 pm. 2. Public Comment: None. 3. Review, Discussion, and Consideration of Revised Revolving Loan Program Criteria and Application; Review of an Ordinance amending the Municipal Code to establish the Finance and Personnel Committee as the Revolving Lan Fund Committee; and direction to place this item on the next available City Council meeting agenda. Chairperson Curry reported a copy of the changes to the criteria for the Revolving Loan process were included in the meeting packet and as discussed at the last meeting, the biggest change to the application was simply removing the point value and references to working capital. Director Martin said this would give the application a degree of objectivity. Chairperson Curry asked for comments about the information. Alderman Schaefer announced he was ready to move forward with the revisions as presented. However as he expressed at the last meeting, he feels the Eligibility Requirements #1 and #2 will be a bone of contention and said it will be interesting to see if these criteria are met adding it will probably be visible in the next application received. Chairperson Curry said he appreciated Alderman Schaefer's comments and stated we will see how it goes. Chairperson Curry reported to the committee that he had a conversation with Mayor Jett about the fact that the Revolving Loan Committee was not established by ordinance. At some point in the past, the Mayor was part of that committee to recommend to the full City Council if applications should move forward. Chairperson Curry reported Mayor Jett told him he would prefer not to be a voting member of the Revolving Loan Committee. As the proposed ordinance stands, Revolving Loans would go through the Finance and Personnel Committee and then proceed with a recommendation to the full City Council. Alderman Schaefer asked if the Mayor agrees this matter requires adoption of an ordinance and Director Martin said the proposed ordinance clarifies the process. Chairperson Curry called for a motion to forward the revised application and proposed Ordinance to the full City Council for consideration. Alderman Mihevc voted in favor of Finance and Personnel Committee Page 2 October 2, 2017 presenting the revised application and proposed Ordinance to the full City Council as presented; seconded by Alderman Schaefer. Chairperson Curry asked the Clerk to call the roll: Voting Aye: Mihevc, Schaefer, Curry 4. Property Tax Lew Discussion and Recommendation. Finance Director Lynch stated she was seeking a recommendation from the committee regarding the Tax Levy that will go forward to the Council on November 4. For five years, the levy remained flat and last year the levy was reduced by 3%. As we also know, we have items that will drive up expenses such as Police Pension and two bargaining units that we know will increase in cost. Director Lynch reminded the committee we have a 10% decrease in Income Tax for the foreseeable future as well as a 2% decrease in Home Rule Sales Tax. All of these items added together should be taken into consideration when determining what we want to with Property Taxes. For the committee's information, Director Lynch included information in the packet on PTELL calculations, as they would have been completed if the increases had been adopted from 2010 through 2016. This was done to show that the city has forgone $550,246 in revenues by keeping a flat or reduced levy. The property tax rates for 2016 for all taxing bodies within the city was also attached. Chairperson Alderman Curry asked if we know for a fact the State of Illinois is reducing the Home Rule Tax and calling it an administrative fee. Director Lynch answered yes; it is a fact, only on Home Rule. Chairperson Curry asked based on our revenue for this year; it will be reduced by $312,000. Director Lynch said yes, for the current fiscal year. Chairperson Curry asked if this were based upon current revenue, for example if income within the city increased we would not see that much of a reduction in State Income Tax. Director Lynch said the state takes 10% off the monthly receipts. The $312,000 reduction is based off budget because that is all we have at this time. Chairperson Curry stated other than the state decrease; we know we have a higher eA pense for police pension fund. Director Lynch stated the police pension actuarial report calls for an increase in funding for next year of $145,000. We also know bargaining unit contracts will increase. Alderman Schaefer asked if it was correct that this does not take into account any new CIP projects. Director Lynch answered that was correct; we know the city has a road program and the Lakeland Park drainage project coming up that we will have to fund. Chairperson Curry said that all of that would shake- out during the budget process. Director Lynch said the most difficult part of determining the levy is that it occurs so early in the fiscal year. At this time, the city has only two months of Sales Tax data for this fiscal year and only two months of Income Tax data. In addition, the state usually pays the city two to three months behind making it more difficult to know where we will stand and, we are not even in the budget season. Chairperson Curry said we do have the quarterly budget report, which states the city is in good shape so far this year. Director Lynch responded saying in the budget report you are only seeing when the city receives the cash, some of that is really last year's money, Finance and Personnel Committee Page 3 October 2. 2017 which all is adjusted at the end of the year. Alderman Schaefer asked for the deadline to adopt the levy. Finance Director said it must be submitted by the last Tuesday in December. The city will set the date for the Public Hearing at the meeting on November 6, and the Public Hearing will be held on December 4. Tonight we are merely seeking a recommendation to forward to the Council. Alderman Mihevc noted this is a difficult process however if the city does not levy something, it will be boxed -in. With the knowledge of pending increases, he does not see how the city could possibly keep the levy flat. Director Lynch said if the city were subject to PTELL, it would be 2.1%. Alderman Schaefer asked if that was the inflation rate and Director Lynch answered yes. Alderman Schaefer asked if there had been any discussion other than what was presented tonight, if we were to recommend a flat levy; adding he would prefer to keep the levy flat however we should think about capturing that 2% and see where the discussion goes with the Council. Chairperson Curry stated last year in Committee, he had raised the proposal to reduce the levy and several scenarios were presented to the Council for consideration. The Council adopted a 3% reduction in the levy. Alderman Schaefer noted staff presented the recommendation to the Council as flat and a 3% reduction was approved. Chairperson Curry said in his opinion if it was not for the state reduction, he would recommend another reduction. However, at this point he would recommend a flat levy versus last year and then budget to meet it. In his opinion, the process is backwards$ the city has to make a decision before we have all the budget numbers. Chairperson Curry asked the committee to keep in mind that Property Taxes are only approximately 20% of the city's revenue and from a percentage point it has only a slight effect on the overall budget. In his opinion, people are fed -up with property taxes and although the city is less than 7% of the overall tax bill, McHenry should set the example to the other taxing districts. In summary, Chairperson Curry is of the opinion the levy should remain flat. Chairperson Curry further stated for the sake of discussion only, the city received approximately $2-mon through the .5% Home Rule Tax is. If this tax were increased to .75%, the city would gain roughly $ I -million. However, people pay attention to Property Taxes and if the city increased it by 2%, it would receive less than $100,000. If it were revenue that we are seeking, he would rather see an increase in Sales Tax. Discussion ensued on the merits of Property Tax versus Sales Tax and the process of establishing the Tax Levy. Alderman Schaefer suggested presenting a 0% levy to the Council and to present calculations up to PTELL, which is at 2.1 %. Chairperson Curry recommended the levy remain flat. He noted the pressures on staff regarding finances and stated that the city has a $2-million reserve fund. He realizes that there are financial commitments however on a daily basis this number could be at $9- Finance and Personnel Committee Page 4 October 2. 2017 million. The commitments come at the end of the year however in his view, if push came to shove and we needed revenue, we have ways of approaching this. Chairperson Curry added he is not convinced that we need to raise the levy at this point. Chairperson Curry called for a motion to forward a recommendation to the full City Council for consideration. Alderman Schaefer voted in favor to recommend to the full City Council no change to the Property Tax Levy for the next fiscal year; seconded by Alderman Mihevc, Chairperson Curry called for discussion. Alderman Mihevc said he would prefer approval of an increase to PTELL however, he does agree to forward a recommendation to the full City Council, Chairperson Curry asked the Clerk to call the roll: Voting Aye: Schaefer, Curry Voting Nay: Mihevc Chairperson Curry asked staff to provide the Council with the PTELL. Although he is in I avor of a flat levy, the Council should have all the facts. Director Lynch said when the total PTELL is determined she will provide calculations for 2.1 % (inflation rate) as well as on -half of this rate or 1.05%. In summary, Chairperson Curry announced the recommendation to the Council is a flat levy however, staff will provide additional information for the Councils consideration. 5. Staff Reports. HR Manager Campanella distributed information to the Committee regarding the proposed Compensation Study. The study obtains surveys from 10 comparable communities. Non -contract employees will complete job questionnaires. Following review of the questionnaires, interviews will be held between the consultant and employees involved in the study to confirm the information. Chairperson Curry asked that based on this process, the city will vet the job descriptions to determine if they are accurate and Manager Campanella answered yes. Chairperson Curry said he was under the impression that the city would then take the job descriptions to various communities and ask them for salary information. How will we know we are getting salary information on a comparable job if we do not already have the information? Manager Campanella said she has been updating job descriptions for the past two years so we are comparing apples to apples. This would be the case if the city's job descriptions were in disarray, but they are not. To contract someone to create job descriptions would have been expensive. For example, she created a general job description for an Administrative Assistant. If the city were to hire an Administrative Assistant tomorrow, we would look for these items in that position. The comparable communities are selected using equalized assessed values, per capita income, population, number of employees, general fund expenditures, state sales tax, and Finance and Personnel Coimnittee Page 5 October 2, 2017 general fund property taxes. All information was obtained from the State Comptrollers office. The study looks for communities that are in McHenry's range. Each community receives a point value based on how similar they are to McHenry. The Committee received a list of the top 10 communities selected by the consultant. A discussion ensued on the reasons why some McHenry County communities were or were not selected as a comparable community. Alderman Schaefer expressed concern that only one community selected is located totally in McHenry County. Manager Campanella reported the numbers presented were obtained from the State of Illinois Comptroller's Office. This survey is not solely based on geography; it is based on quantifiable data. Discussion ensued on Alderman Schaefer's concerns about the communities selected as comparable to McHenry. Manager Campanella said she would ask the consultant if Home Rule was considered when selecting comparable communities. Alderman Curry asked if the city will receive salary comparisons and the answer was yes, it would be provided to the Council. Manager Campanella reported by the next meeting, she should have more information to bring to the Committee regarding the study and will forward a spreadsheet to the Committee. 6. Any Other Business. Chairperson Curry announced that the budget process will soon begin and all staff will be involved. He thinks it would be a good idea if each standing committees review with the respective department director the budget for their respective areas prior to consideration by this committee. 7. Motion to Adiourn: Alderman Schaefer made a motion, second by Alderman Mihevc, to adjourn the meeting at 6:55 pm. All ayes, motion carried. Reviewed and approved this day of Alderman Scott Curry, Chairperson 2017. City of McHenry 2016 Property Taxes on $200,000 Home By Government Unit 2016 Tax Percent Government Unit Rate Amount of Total McHenry County $1,053873 $702658 8.57% McHenry Co. Conservation 0.258847 172.56 2.10% MCC College District 0,406599 271.07 3.31 % School Dist. #15 50645434 3763,62 45.91 % School Dist. #156 2,748791 1832,53 22.35% McHenry Fire District 00588890 392.59 4.79% McHenry Library 0,353586 235.72 2.88% McHenry Twnshp. 00164582 109.72 1.34% McHenry Twnshp. Rd. & Br. 0,292365 194.91 2.38% McHenry City 0.784645 523.10 6.39% $12,297612 $83198,40 100.02% City of McHenry 2017 Property Taxes on $200,000 Home By Government Unit 2017 Tax Percent Government Unit Rate Amount of Total McHenry County $1,053873 $702,58 8.61% McHenry Co. Conservation 0,258847 172.56 2.11 % MCC College District 0,406599 271.07 3.32% School Dist. #15 5,645434 3763062 46.12% School Dist. #156 20748791 1832,53 22.45% McHenry Fire District 0,588890 392.59 4.81 % McHenry Library 0.353586 235.72 2.89% McHenry Twnshp. 0,164582 109.72 1.34% McHenry Twnshp. Rd. & Br. 0.292365 194.91 2.39% McHenry City 0,728600 485.73 5.96% $12,241567 $8,161,03 100,00% City Decrease -due to EAV Increasing -37.37 City of McHenry - PTELL (2.1% Increase) 2017 Property Taxes on $200,000 Home By Government Unit 2017 Tax Percent Government Unit Rate Amount of Total McHenry County $1,053873 $702,58 8.61% McHenry Co. Conservation 00258847 172.56 2.11 % MCC College District 0,406599 271.07 3.32% School Dist. #15 56645434 3763062 46.12% School Dist. #156 2,748791 1832,53 22.45% McHenry Fire District 0,588890 392.59 4.81% McHenry Library 0,353586 235.72 2.89% McHenry Twnshp. 0,164582 109.72 1.34% McHenry Twnshp. Rd. & Br. 0,292365 194.91 2.39% McHenry City 0,746900 497.93 6.11% $120259867 $8,173,23 100,15% City Increase - 2.1% 12.20 City Decrease over 2016 -25.17 City of McHenry -1/2 PTELL (1.05% Increase) 2017 Property Taxes on $200,000 Home By Government Unit 2017 Tax Percent Government Unit Rate Amount of Total McHenry County $1,053873 $702,58 8.61% McHenry Co. Conservation 00258847 172.56 2.11 % MCC College District 0,406599 271.07 3.32% School Dist. #15 50645434 3763.62 46.12% School Dist. #156 2,748791 1832,53 22.45% McHenry Fire District 0,588890 392.59 4.81% McHenry Library 0,353586 235.72 2.89% McHenry Twnshp. 0,164582 109.72 1.34% McHenry Twnshp. Rd. & Br. 00292365 194.91 2.39% McHenry City 0,739200 492.80 6.05% $120252167 $81168A0 100.09% City Increase -1.05% 7.07 City Decrease over 2016 -30.30 City of McHenry, Illinois Property Tax Levy 1/2 PTELL PTELL Flat Levy 17/18 17/18 18/19 17/18 Proposed Proposed Proposed Actual 2016 2016 2017 2016 Prior Property 631,362,679 6311362,679 631,362,679 5851720,956 New Construction 21537,251 21537,251 21537,251 21929,586 Annexations 0 0 0 0 Total EAV 633,899,930 633,899,930 633,899,930 588,650,542 Dollar Change 45,249,388 45,249,388 45,249,388 Percentage Change 7.69% 7.69% 7.69% PT- Rates Corporate 0.0992 0.1069 0.0886 0.1201 Police Protection 0.0864 0.0864 0.0864 0.0931 Band 0.0000 0.0000 0.0000 0.0000 Civil Defense 0.0000 0.0000 0.0000 0.0000 Audit 0.0042 0.0042 0.0042 0.0045 Insurance 0.0789 0.0789 0.0789 0.0849 I M RF 0.0630 0.0630 0.0630 0.0678 Social Security 0.0889 0.0889 0.0889 0.0958 Public Library 0.0000 0.0000 0.0000 0.0000 Debt Service 0.0000 0.0000 0.0000 0.0000 Police Pension 0.3186 0.3186 0.3186 0.3184 Public Benefit 0.0000 0.0000 0.0000 0.0000 Total 0.7392 0.7469 0.7286 0.7846 Extension $4,686,042 $4,734,725 $4,618,786 $4,618,786 Extension % Change 1.5% 2.5% 0.0% Proposed Proposed Proposed Actual 2016 2016 2017 2015 PT - Yield Corporate 629,020 677,703 5611764 7071248 Police Protection 547,959 547,959 547,959 547,959 Band 0 0 0 0 Civil Defense 0 0 0 0 Audit 26,427 26,427 26,427 26,427 Insurance 499,994 499,994 499,994 499,994 IMRF 399,194 399,194 399,194 399,194 Social Security 563,745 563,745 563,745 563,745 Public Library 0 0 0 0 Debt Service 0 0 0 0 Police Pension 2101%703 21019,703 21019,703 11874,219 Public Benefit 0 0 0 0 Total $4,686,042 $4,734,725 $4,618,786 $4,618,786 Dollar Change 67,256 115,939 0 Percent Increase 1.5% 2.5% 0.0% Going to General Fund 2,639,912.00 2,688,595.00 2,572,656.00 2,718,140.00 Change From Prior Year -3.0% -1.0% -5.0% City of McHenry 333 South Green Street October 12t'', 2017 Mayor Wayne Jett City of McHenry 333 S. Green Street McHenry, IL 60050 McHenry, Illinois 60050-5495 RE: Funding of the McHenry City Police Pension Fund in t/ie 20I8-19 Budget Dear Mayor Jett: Under Section 3-125(a) of the Illinois Pension Code, the City is required to annually levy a tax "... which will produce an amount which, when added to the deductions from the salaries or wages of police officers, and revenues available from other sources, will equal a sum sufficient to meet the annual requirements of the police pension fund." 40 ILCS 5/3-125(a). With respect to the 2018-19 budget presently under consideration, the actuary mutually retained by the Fund, Lauterbach & Atnen, LLP, has reported that the City's required contribution for the Police Pension Fund is $2,019,703. We request that the City levy this amount for the Fund in the 2018-19 budget. As Trustees of the Police Pension Fund, it is our fiduciary responsibility to seek proper funding at 100% of the actuary's required contribution, as contemplated by law and our prior agreement with the City to tnake contributions at the level required by amutually-retained actuary. As you lmow, contributions to the Fund are invested and, over time, the Fund's investments are expected to achieve a 7.0% rate of return. Underfunding diminishes these earnings and ultimately will lead to a need for greater contributions by the City. We respectfully request that the City consider adopting a plan for rectifying the prior underfunding through enhanced contributions. In summary, the Trustees respectfully request that: • The 2018-19 budget reflect the actuarially required contribution amount of $2,019,703 If you have any questions or concerns regarding the Board's position in these matters, please let us know. Sincerely, McHenry City Police Pension Fund Board of Trustees President cc: Police Pension Fund Trustees Members of the City Council Carolyn Lynch, Finance Department Clerk's Office and Administration (815)363-2100 Fax(815)363-2119 Public Works (815)363-2186 Fax(815)363-2214 Community and Economic Development (815) 363-2170 Fax(815)363-2173 Parks and Recreation (815)363-2160 Fax (815) 363-3186 Police (Non -Emergency) (815)363-2200 Fax(815)363-2149 www.ci.mchenry.il.us UV ON 0 Id r or rwe rox wrvew Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us REGULAR AGENDA SUPPLEMENT TO: Mayor and City Council FROM: Ross Polerecky, Community Development Director FOR: November 6, 2017 Regular City Council Meeting RE: Sign Variance for 2000 Richmond Road, McHenry Commons Shopping Center ATT: Sign application, proposed signs, sign application, proposed findings from applicant, site plan AGENDA ITEM SUMMARY: The Community Development Department has received a permit application for the construction of a new freestanding shopping center sign in the Commons Shopping Center. The shopping center currently has one development entrance sign south of the American Mattress outlot with a height exceeding 15'. A variance request was submitted to allow a second development entrance sign in excess of 15' on the north end of the property. BACKGROUND: The McHenry Commons shopping center located at 2000 Richmond Road is owned by two separate property owners, the south end of the center is owned by BET Investments and the north section is owned by First Midwest Group. Currently there is one tenant (Family Video) located on the BET Investment portion of the center where the First Midwest portion has roughly 11 of 18 tenants spaces occupied, including Goodwill and Hobby Lobby. There is currently one development entrance sign located on the south end of the property owned by BET Investments. This sign has limited advertising space and only has signs for Hobby Lobby and Family Video. The applicant (First Midwest Group) is requesting a variance to add an additional Development sign on the north end of the property in excess of 15' in height. This development entrance sign would be similar to the sign located at the Shops at the Fox River (see attached). The sign would serve the 18 tenant spaces located on the First Midwest Property. STAFF ANALYSIS: This shopping center has limited visibility and tenants would greatly benefit from an additional development entrance sign. The current tenants cannot be seen when driving south on Richmond %ART Or TNR IO% RIVRR Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us Road and have very limited visibility when driving on Richmond road from the south. Staff is encouraged by the efforts of the property owner to enhance this shopping center. Since taking over the center in 2016 staff has worked with the property owner on repairing parking areas, fagade improvements as well as discussions related to future outlots and reconfiguration of the entrances. First Midwest has taken a positive approach to revitalizing the shopping center and supplying their tenants with the tools they need in order to remain profitable. Per the City of McHenry Municipal code the height of a sign is measured from the curb at the street level, the grade where the sign will be located is roughly three feet above the curb height therefore a 3' height variance is needed in order to achieve the 25' height from grade requested in the permit. RECOMMENDATION: Therefore, if the City Council concurs it is recommended that a motion be made to approve a sign variance to DYN McHenry Commons, LLC 2000 North Richmond Road, to allow a second shopping center development entrance sign greater than 15' in height and a 3' height variance for a maximum sign height of 28 feet measured at the street level. Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us Similar sign design located at The Shops at Fox River wV ME HEART OF THE FOX A Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us Existing shopping center sign located on BET Investment property I\ � Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us New Sign Location Cpyof AI<rfenry Community and „ „ Economle Development Non�Residential Minor Permit Application PROPERTY 2000 N Richmond Road : ADDRESS ESTIMATgDCOST OFCONSTRUCTION: Approx $45,000 1;xistbr5 Use: ® Conunercial ❑ Indust/Office ❑ IUC ❑ Aic Conditioning ❑ Accessoty Bldg ❑ Fire Suppression ❑ Lawn Irrigation ❑ Drivoway/L,ot Pay. I� Masotuy ❑ Demolition ElRetaining Wall (over ❑ Electric ❑ Remodel/Alteration ❑ Fence [ISeal Coating/Stripe ❑ Furnace [ISidewalk/Stairs El Fire Alarm El Siding ❑ Otlrer: Owner: Dyn McHenry Commons, LLC Signs 1 Freestanding ❑ Wall ❑ Temporary PERMIT NO. 11' / U � 0 4 Cominuility &Economic Development 333, S, Green Street, McHenry, IL 60050 E-mail: CED Cci,mclienry,il.us (815)363-2170 Over the Cowper ❑ Re -roof ❑ Water Heater ❑ Water/Sewer Repair OrfICF. Zoning Dist: To�vt,ship/P;lr: D9 d(o da/�D/�5 Developrrtt:nl' IT,w at Plan Review: Argrirarien Building: Plumbing: Bond: Miso.Depos;t: Phone: (815) 229-3000 Address: 6801 Spring Creek Road Unit#: City: Rockford State: IL Zip: 61114 E-mail: tmuldowney@firstmidwestgroup. com Contractor: First Midwest Property Services, L, L, C. P11one: 815 229-3000 E-mail: Kathryn @firstmidwestgroup. com Electrical Contractor. _ Phone: Submit a copy of an electrical license with lids application. P1ulllbhrg Contractor: Phone: (� Submit the following, Letter of Intent on plumbing contractors letterllead (with corporate seal, or notaa'y sent) stnting tint they are doing this job; copy of State plumbing license, copy of certificate of State registration, Roofing Contractor. Phone: L� Notci SubntJl n copy of n Sinte ofllliuols rooting conlrnetorlicesea tivlth this nppllcatimlNoteso All tnfonnation provided herein is lruo and correct and all ordinancesand codes of the City ofhieHenry shall be complied stith. Thereby represent and agrco that, in considcra• lion ofthis ixmtit being issued, only the ttvrk herein app[icd forWiil be done and (hot the premises belagvtivrkcd on stitill only bo used for the purposes set forth herein. Lundtr- staud and hereby acknotvicdge it's the proptriy oener's responsibility to ascertain if Ihere are arty existing privalo covenmtts, coudillonsand/or deed rcslrictimts, ohich may further regulate and/or prohibit work for Witch this building permit from the City has been obtained. I firrlher acknowledge it's Ore property oavtr'sresporrsibility to obtain required Witten or other permission or t'ollowany other private approval process from any such home, propertyoutter's or other association, irapplicable, prior to commencing work on my property even Ifa building permit is issued by tho City. t hereby Indemnify tho City, its oaicials and employtts from any and all liabilityfor darnages,lwsuils, allomeys fees an m uric el in deaths our anyone or n e t4. any property, including surveying errors and encroachment liability Which accrue against the City, n 'cl e r ez 'i�iI � , SIGNrim by me e�� f DATE: 10-18-17 FOR OFFICE. USE Name: Date: Date: (Rev. 9II5) i SIGNAGE VARIANCE PROPOSED FINDINGS Petitioner's request for relief fioin the sign regulations: 1) Will not be maternally detrltllelital to the public welfare or inutious to other property in the vicinity The proposal is foie: a pylon sign to be erected on a large shopping center lot. The sigh itself is approximately 25' in height and 15' to 12' in width (proposed rendering attached to application). The location of the signage is configured so that it Will not obstruct any surrounding businesses. The signage is intended to serve the center on which it sits and accommodate the users therein. Visibility for the surrounding businesses will increase by constructing the proposed pylon sign. 2) Will not impair an adequate supply ofl�ht and air to adjacent property, nnctease the danger of Ire, endanger public safety, or substantially impair property values in the neighborhood; The sign is free standing and will not interfere with drive aisles. The proposed location of the sign is adequately spaced away from other structures at the property (and any adjacent property). 3) Shall not vg a the property owner or business an unfair advantage over a similar business; The slioppiug center currently has very limited free standing sgna�e. The proposed signage will help the disadvantaged and aging shopping center improve exposure and modernize, Tlie pylon sign tivill not cause any lazarcl to the public's safety. The sign'will likely increase safety along Ricluuond Road. Potential customers will be able to see the shopping center's businesses on the sign along the road, rather than distractedly looking away fiom the roadway and into the center to tletei�iiuie what businesses are inside. The sign will not impede any visibility from the roadway nor' will it impede visibility for surrounding occupants/businesses. The proposed location Athe sign is outside of the right of way and is compliant with all applicable setbacks. Preliminary Rendering McCULLOM LAKE (BB' wide) PUBLIC Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us REGULAR AGENDA SUPPLEMENT TO: Mayor and City Council FOR: November 6, 2017 Regular City Council Meeting FROM: Douglas Martin, Director of Economic Development RE: Use Variance from Article IV. Residential Districts toallow atwo-family dwelling at 3806 Waukegan Road 1. Location Map 2. Unapproved Planning and Zoning Commission minutes dated October 18, 2017 3. Ordinance approving a use variance from Article IV. Residential Districts to allow atwo- family dwelling at 3806 Waukegan Road 4. Historic Photograph of 3806 Waukegan Road 5. Current Photographs of 3806 Waukegan Road 6. Application Packet AGENDA ITEM SUMMARY: The applicant is seeking a use variance from Article IV. Residential Districts toallow atwo-family dwelling at 3806 Waukegan Road. BACKGROUND AND DESCRIPTION OF REQUEST: Many of the homes in the original part of McHenry, Main Street and Waukegan Road area, around which the City developed, were constructed as single-family and multi -family dwellings (primarily 2-4 dwelling units). A large concentration of the multi -family dwelling units are located on Waukegan Road. The subject property is zoned RA-1 Attached Residential which permits single-family attached dwellings and townhouses however it does not allow two-family dwellings. Single-family attached dwellings and townhomes are buildings with more than one dwelling unit separated by a common vertical wall. In accordance with the City's zoning ordinance, they are essentially the 1 NERRT OF THE FOX RIVER Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us same with one exception. Single-family attached dwellings are required to be on individual lots (zero lot line/no-building setbacks) and townhouses are on one lot. A two-family dwelling is simply one building with two dwelling units, and amultiple-family dwelling is a building with three or more dwelling units. Each of these can be on one lot and only located in the RM zoning districts whereas, again, the RA-1 District solely permits single-family attached and townhouses (in groupings of six for fewer dwelling units). The subject property is atwo-flat-with a unit on the first floor and a unit on the second floor. Each unit has a separate entrance and share a common driveway and there is a one -car garage. The entrance to the first floor unit on the south side of the home, and the entrance to the second floor unit is on the east side of the home. In order to comply with the zoning ordinance the applicant is requesting a use variance to allow a two-family dwelling, which is exactly what exists on the site now. ANALYSIS: The applicant is required to obtain a use variance to make the subject property comply with the City's zoning ordinance (become legal) whereas it is currently non -conforming because the use, while it exists, is not permitted in the zoning district. Additionally, the owner purposely left both units vacant, to restore and fix, for more than 30 consecutive days, thus the non -conforming two - flat cannot be reestablished without complying with the zoning ordinance. One way to comply with the zoning ordinance is to obtain a use variance. This area of the City is unique in how it originally developed and is in large part a function of the City's history. The home is extremely ornate and over a century in age but remains in excellent condition. It is also immediately adjacent to and within walking distance of the downtown areas. Maintaining the RA-1 zoning and approving a use variance to allow atwo-family dwelling makes more sense than rezoning the site to RM-1, because it allows these buildings, in the older part of town to remain, many constructed in the nineteenth century and continue to be utilized as they were intended. However, under the RA-1 zoning, unlike the RM zoning, the building cannot be utilized for more than two dwelling units but could be also be utilized as a single-family dwelling so there is some flexibility to this regard. PLANNING AND ZONING COMMISSION: The Planning and Zoning Commission unanimously recommended approval of a use variance from Article IV. Residential Districts to allow a two-story dwelling at 3806 Waukegan Road. 2 IMUM N�A..T Or T IOIt ..IV CI. Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us RECOMMENDATION: Therefore, if the City Council concurs with the Planning and Zoning Commission, it is recommended that a motion be made to approve an ordinance granting a use variance from Article IV. Residential Districts to allow a two-story dwelling at 3806 Waukegan Road. 3 IS Nm It Ift If At 4 It I IP If jI11 -�-fit ' + If S _ a Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us CITY OF MCHENRY UNAPPROVED PLANNING AND ZONING COMMISSION MINUTES DATED OCTOBER 18I 2017 Chairman Strach called the October 18, 2017 regularly scheduled meeting of the City of McHenry Planning and Zoning Commission to order at 7:30 p.m. In attendance were the following: Doherty, Meyer, Miller, Walsh, Strach, and Thacker. Absent: Sobotta. Also in attendance were: Director of Economic Development Martin, City Attorney Chrzanowski, and Economic Development Assistant Wolf. Public Hearing: Casey and Danuta Piskor File No. Z-916 3806 Waukegan Road Use Variance from Article IV. Residential Districts to allow a Two-family dwelling at 3806 Waukegan Road Chairman Strach called the Public Hearing to order at 7:30 p.m. regarding File No Z-916, an application for a use variance from Article IV. Residential Districts to allow a two-family dwelling A 3806 Waukegan Road as submitted by Casey and Danuta Piskor, 3250 N Pulaski Road, Apt. #304, Chicago, IL 60641. Chairman Strach stated Notice of the Public Hearing was published in the Northwest Herald on October 21 2017. Notices were mailed to all abutting property owners of record as required by ordinance. A Certificate of Publication and Affidavit of Compliance with notice requirements are on file in the City Clerk's Office. In attendance were Casey Piskor, 3250 N Pulaski Rd., Apt. #304, Chicago, IL 60641 and John Purda, 5011 E Lakeshore Dr., Wonder Lake, IL who were sworn in by Chairman Strach. Mr. Piskor provided a summary of the request before the Commission at this Hearing stating he is requesting the variance to allow his home to be sold and used in the same manner it has been used since he purchased it as atwo-family dwelling. Director of Economic Development Martin provided the Commission with the Staff Report regarding this matter stating the subject property is zoned RA-1 Attached Residential which 5 Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 MMen Fax: (815) 363-2173 www.ci.mchenry.il.us permits single-family attached dwellings and townhouses however it does not allow two-family dwellings. A two-family dwelling is simply one building with two dwelling units and a multiple - family dwelling is a building with three or more dwelling units and these can be on one lot and only located in the RM zoning districts whereas the RA-1 District solely permits single-family attached and townhouses (in groupings of six for fewer dwelling units). The subject property is atwo-flat-with a unit on the first floor and a unit on the second floor. Each unit has a separate entrance and share a common driveway and one garage. The entrance to the first floor unit on the south side of the home, and the entrance to the second floor unit is on the east side of the home. In order to comply with the zoning ordinance the applicant is requesting a use variance to allow a two-family dwelling, which is exactly what exists on the site now. The applicant is required to obtain a use variance to make the subject property comply with the City's zoning ordinance (become legal) whereas it is currently non -conforming because the use, while it exists is not permitted in the zoning district. Additionally, the owner purposely left both units vacant, to restore and fix, for more than 30 consecutive days, thus the non -conforming two - flat cannot be reestablished, without complying with the zoning ordinance. Approval criteria to be considered when evaluating a request for a use variance were presented. Maintaining the RA-1 zoning and approving a use variance to allow a two-family dwelling makes sense because it allows these buildings, in the older part of town to remain, many constructed in the nineteenth century and continue to be utilized as they were intended. However, under the RA-1 zoning the building cannot be utilized for more than two dwelling units but could be used as a single-family dwelling so there is some flexibility to this regard. Director of Economic Development Martin stated staff recommends approval of a Use Variance at 3806 Waukegan Road toallow atwo-family dwelling be granted and all requirements in Table 32(A) of the zoning ordinance have been satisfied. Chairman Strach invited questions and/or comments from the Commission. Commissioner Thacker stated this is pretty much the same as a recent request they had and he sees no issues. Chairman Strach opened the floor to questions and comments from the audience. An Youn McNamara and Tom McNamara, 3804 Waukegan Rd., McHenry were sworn in by Chairman Strach prior to addressing the Commission. Ms. McNamara stated her concern is the owner was renting the property at one time and 14-15 people were in the building at one time between the two units. When they had visitors it was very crowded and many cars. She stated the previous Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us tenants were good, clean and peaceful peoples as neighbors but some tenants earlier were not very good people. She and her husband would rather see it kept as a single-family home. She explained she was not even sure that Mr. Piskor was aware of the previous issues with tenants because she and the other neighbors never informed him of the issues and they had no issue with Mr. Piskor because he maintained the property very well and tried hard to pick good tenants. They love living in McHenry and want to remain as peaceful residents. Mr. Thomas McNamara commented that his house next door is a single-family home purchased in 1982 and looks exactly the same as the subject house and he opined the subject house was modified at some point to make it a two-family dwelling. Director Martin explained the code enforcement and zoning regulations in the City as well as the newer rental registration program. Director Martin also explained the building code dictates the number of people allowed in a dwelling unit. He further stated the same issues could happen whether it was one unit or two but would need to be addressed with the police or the building department as a code enforcement issue. If a two-family dwelling is approved the owner would have to follow regulations for that type of unit. Commissioner Strach clarified there are several other homes on the street that have the same zoning and may come before the commission in the future. He also clarified when Mr. Piskor purchased the home in 1994 it was already a two-family dwelling. Commissioner Meyer asked if the 30-day vacancy non -conformity issue could be amended. Director Martin said it could be amended to 60-days or some other time period and that will be addressed by the Plan Commission when updating city plans and maps. Chairman Strach closed the public comment portion of the hearing at 8:00 p.m. Commissioner Miller stated she is happy these types of issues are being addressed and brought to the City's attention. Motion by Meyer, seconded by Walsh, to recommend to the City Council with regard to File No. Z-916, approval of an application for a Use Variance to allow atwo-family dwelling at 3806 Waukegan Road be granted, and Staff finds all requirements in Table 32(A) of the zoning ordinance have been satisfied. Voting Aye: Doherty, Miller, Meyer, Walsh, Strach, and Thacker. Voting Nay: None. Not Voting: None. 7 Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us Abstaining: None. Absent: Sobotta. Motion carried 6-0. Chairman Strach closed the Public Hearing regarding File No. Z-915 at 8:05 p.m. 0 v Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 McHenry Fax: (815) 363-2173 www.ci.mchenry.il.us ORDINANCE NO.ORD-17- AN ORDINANCE GRANTING A USE VARIANCE FROM ARTICLE IV. RESIDENTIAL DISTRICTS TO ALLOW A TWO-FAMILY DWELLING AT 3806 WAUKEGAN ROAD IN THE CITY OF MCHENRY, MCHENRY COUNTY, ILLINOIS WHEREAS, the City of McHenry, McHenry County, Illinois, is a home rule municipality as contemplated under Article VII, Section 6, of the Constitution of the State of Illinois, and the passage of this Ordinance constitutes an exercise of the City's home rule powers and functions as granted in the Constitution of the State of Illinois; and WHEREAS, a petition has been filed with the City by Casey and Danuta Piskor, 3520 N Pulaski Road, Apt. #304, Chicago, IL 60641 requesting a use variance to allow two-family dwelling on the SUBJECT PROPERTY, legally described on Exhibit A, attached hereto and incorporated herein; and WHEREAS, a public hearing on said petition was held before the Planning and Zoning Commission on October 18, 2017 in the manner prescribed by ordinance and statute; and WHEREAS, as a result of said hearing, the Planning and Zoning Commission unanimously recommended approval of the use variance; and WHEREAS, the City Council has considered the evidence and recommendations from the Planning and Zoning Commission and finds that the approval of the requested use variance is consistent with the objectives of the City of McHenry Zoning Ordinance to protect the public health, safety, morals and general welfare of its residents. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MCHENRY, MCHENRY COUNTY, ILLINOISI AS FOLLOWS: SECTION 1: A Use Variance from Article IV. Residential Districts to allow atwo-family dwelling on the SUBJECT PROPERTY is hereby granted. SECTION 2: In granting said Use Variance, the City Council finds that the requirements of Table 32(A) of the Zoning Ordinance have been met in that: 1) For reasons fully set forth in the written findings, the strict application of the provisions of the Zoning Ordinance relating to the use of the buildings or structures, 0 MVMph, I TN■ 1( p1Vpp� Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us or the use of the land, would result in unnecessary and undue hardship upon the applicant, as distinguished from mere inconvenience. 2) The property cannot yield a reasonable return if permitted to be used only under the conditions allowed by the regulations in the Zoning Ordinance forthe pertinent zoning district. 3) Special circumstances, fully described in the written findings, exist that are peculiar to the property for which the use variance is sought and that they do not apply generally to other properties in the same zoning district. 4) The granting of the use variance will not alter the essential character of the locality nor substantially impair environmental quality, property values, or public safety or welfare in the vicinity. 5) The granting of a use variance will be in harmony with the general purpose and intent of the Zoning Ordinance and of the City's Comprehensive Plan. SECTION 3: All Ordinances or parts thereof in conflict with the terms and provisions hereof are hereby repealed to the extent of such conflict. SECTION 4: This Ordinance shall be published in pamphlet form by and under the authority of the corporate authorities of the City of McHenry, McHenry County, Illinois. SECTION 5: This Ordinance shall be in full force and effect from and after its passage, approval, and publication in pamphlet form as provided by law. Passed and approved this AYES: NAYS: ABSTAINED: ABSENT: NOT VOTING: to day of , 2017 MAYOR 10 ATTEST: CITY CLERK Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us 11 Department of Community & Economic Development McHenry Municipal Center 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2170 Fax: (815) 363-2173 www.ci.mchenry.il.us EXHIBIT A LEGAL DESCRIPTION OF SUBJECT PROPERTY 12 Photos of 3806 Waukegan Rd, McHenry, IL 60050 Front of Home: The entrance to the first floor dwelling is at the front of the home. The entrance to the second floor dwelling is on the right side of the home. �. -N FIRST FLOOR: View of Front door from Living Room and view (from the entrance) down the hallway. I 3806 Waukegan Rd Page 1 of 5 September 25, 2017 Zoning Department City of McHenry 333 S Green Street McHenry, IL 60050 Dear City of McHenry Zoning Department, I am writing to request a Use Variance on the rental property at 3806 Waukegan Drive, McHenry IL 60050. We purchased this duplex in 1994. At the time of purchase both the upstairs and the downstairs units were occupied by tenants. The units were clearly separate apartments with their own exterior entrances, electric and gas utility, kitchens, bedrooms, etc. We made no modifications to them. When the property was placed on the market in June of this year the most recent tenants chose to move out. Because they had been long-term rentals we took the vacancies as an opportunity to return the units to excellent condition to maximize the property's value (a benefit to both us and the neighborhood). Since then, the units have remained empty partially by design (to give a potential new owner the flexibility to live in one unit and rent the other) and partially by default (potential new tenants are hesitant to rent out of fear that a new owner will not renew the contract). Once we put the property on the market we learned that a 30+ day vacancy and/or sale of the home would cause the zoning to change to 1-family dwelling. We were not aware this would happen because it was not an issue when we originally purchased the home 23 years ago. We now have a potential buyer that has expressed interest but knows there is a zoning issue and is waiting for resolution in order to be able to secure a loan. This has created an obvious problem in terms of selling the home. We cannot sell it as a 2-family home because the inspection will raise a red flag saying that it is now zoned as a 1-family home and the bank will not approve the loan. Alternatively, it will not sell as a 1-family home because it truly is two separate dwellings. Finally, we can no longer rent both units as we had in the past. This is causing us considerable financial hardship. A Use Variance would not change anything in terms of the use of the home - it would continue to be a 2- family dwelling. It would not change the character of the area because there are other 2-family dwellings on the same street. A Use Variance would be positive for the area because with the most recent wear and tear being repaired, the newer roof, newer windows, and so on, the property should be able to sell for the best market value and that would be good for nearby home values. Thank you in advance for your time and help Sincerely, Casey Piskor FORM A PUBLIC HE, ARING APPLICATION Plauning and Zoning Commission City of McHenry File Number 333 South Green Street McHenry, IL 60050 Tel: (815) 363-2170 Fax: (815) 363-2173 I. Name of Applicant Vitylyilek L/15 % Tel 71�� iutdii-2tlkl�( Address3-_,ti tj j�ulnSYiI?+�I, r)nl� It ail Fax 2. Natne of Property Owner (If other than Applicant) Address 3. Name of Engineer (If represented) Address 4. Name of Attorney (If represented) Address Tel Tel Te] 5. Common Address or Location of Property �i�Oly bV pytY f� B o 4 d f 1! of nr i 1 _t r��t,l 6. Requested Actions) (check all tftat apply) _Zoning Map Amendment (Rezoning) Conditional Use Permit _Zoning Variance .� Zoning Variance -Minor Zoning Ocher Text Amendment Provide a hrief description of the Requested Action(s). For example, the operation that requires a Conditional Use Permit, the specific Zoning Variance needed, or the new zoning classification that is r4r requested: t, «,s{ : , n tAsx. �runN-ter. {:t14 n. Ic tt n; ' o,Ar/ -Iv nrnin ull:A--J lvllt exirnw zwNnnres; ya> a✓td rt<elnc ta'nllltrs�erzJ Heal I10 IXrtl t.+xrl assun-t fF-•nl Irn>I iti+li I[lsl 21? y Call . WC Ma Ncrcd {ry� I•> kll lbte �rx/ly n[I ltnul tr,ll (P+t' It �/1 ti Son n I ('Nanp' {„fa.rwly tIIIIn1. A fak•,haI buyer 111.3 O'reW(l 1I'tlr0II`e510 Iq.tl -I1+r/ cry. aVartro WhII%A1 n llx drutx, is nretiej AlwenI will tool egos tl•r ncpr[{,^ t onrl fh� bank Wth tno1 qy(V✓c FORMA _ Pagel of 3 7. Current Use of Property OOW VJICM-t — e ll til TYc pipui. IS , 2_ur,;}. ✓eii Vropei Y. 1tiu iI- Wr,s Antr,>ed this wA �i � vet t. i Y i � P+ / �� IrIAy nn,l Pill ,1 1 16bod Sin+e j"nrtj. WYu� +i tvt+s plat d vn tj�c ryuvttl tj�is Swrnrur to>tH leyu+nl� el(rkrl it iyty✓r s>ta� r ,d ayr +n K Jlvie -hm( + d,h ly exallP„t Y�AY+tttl�f h�¢, ro+q✓tti vi in lee l f u5 nnrl 16,( ijriylA.2ll triv� riiis). 8. Current Zoning Classification of Property, hrcluding Variances or Conditional Uses �s ;ar nl yvt LmO ,a 1y 1wi Eii tviih ,w C+wy + ✓ajuur t i✓ 6011dlhoml uu5 9. Current Zoning Classification and Land Use of Adjoining Properties North: nC-S drPIP,t7AUL ¢ LACi) SUP P South: t�R'i Rf,5 , b eii Fast: inz�'� �KESIDpo�ir. West: _ QA-� �ESt Dz1JC� 10. Required Attachments (check all items submitted) Please refer to the Public Hearing Requirements Checklist to determine the required attactunents. 1. Application Fee (amount) $ c7 �2. Narrative Description of Request (ice ✓ 3. FORM A — Public Hearing Application 0 _4. FORM B — Zoning Map Amendment (Rezoning) Application _5. FORM C — Conditional Use Application 6, FORM D — Zoning Variance Application FORM E—Use Variance Application i ✓8. Proof of Owrt@rship and/or Written Consent from Property FORM A OFvner Page 2 of 3 I1. Disclosure of Interest The party signing the application shall he considered the Applicant. The Applicant must be the owner or trustee of record, trust beneficiary, lessee, contract purchaser, or option holder of the subject property or his or her agent or nominee. Applicant is Not Owner If the Applicant is not the owner of record of the subject property, the application shall disclose the legal capacity of the Applicant and the full name, address, and telephone number of the owner(s). In addition, an affidavit of the ovvners(s) shall be filed with the application stating that the Applicant has the authority from the owners(s) to make the application. Applicant or Owner is Corporation in Partnership If the Applicant, owner, contract purchaser, option holder, or any beneficiary of a land hest is a corporation or partnership, the application shall disclose the name and address of the corporation's officers, directors, and registered agents, or the partnership's general partners and those shareholders or limited partners owning in excess of five percent of the outstanding stock or interest in the corporation or interest shared by the limited partners, Applicant or Owner is a land Trvst If the Applicant or owner is a land trust or other trust or trustee thereoll the full name, address, telephone number, and extent of interest of each beneficiary shalt be disclosed in the application. 12. Certification I hereby certify that T am aware of all code requirements of the City of McHenry that relate to this property and that the proposed use or development described in this application shall comply with all such codes. I hereby request that a public hearing to consider this application be held before the Planning and Zoning Commission, and thereafter that a recommendation be forwarded to tine City Council for the adoption of an ordinance(s) granting the requested action(s), including any modifications to this application or conditions of approval recommended by the Zoning Board of Appeals or City Council. Sgnature of Applicant(s) Print Name and Designation ofApplicant(s) FORM A Page 3 of 3 FORM E TTSE VARIANCE Planning and Zoning Commission City of McHenry FilcNumber_ 333 South Green Street n McHenry, IL 60050 o Tel: (815) 363-2170 u Fax: (815) 363-2173 Table 32(A) of the City of McHenry Zoning Ordinance provides that in recommending approval or conditional approval of a use variance, the Planning and Zoning Commission shall transmit to the City Council written findings that all of the conditions listed below apply to the requested action. Please respond to each of these conditions as it relates to your request 1. Practical Difficulties or Particular Hardship The strict application of the provisions of the Zoning Ordinance relating to the use of the buildings or structures, or the use of the land, would result in unnecessaty and undue hardship upon the applicant, as distinguished from a mere inconvenience. (6 _r>,(l pet) (_hI, rnrlr v' I1� tls OWn el -In r rirr,nr,;,eIttit,c<,ur..,11 t.thhitrj Piz. pit hnntt Was .`ttrellnlvd crrfI, baYM �19r . er LVt to] lowee" t.tni j Ott Lips t I t k,�tarri we ;Asir � flo" 1'Pr �-( s• r1 n rHvtfif.ta s fo 11+z Iti;nee. /a et and 0 lnrunrl ,vtezrrts 111n} of 1011.101 tell if cis ib+t d4ley hinf'it ,t r., rh'tf Out 1.011 urnY; ru wf hnd ,n flit rru+. flirt ,( C,tus1-ty US llfwlsloup. 2. Reasonable Return The property cannot yield a reasonable return if permitted to be used only tinder the conditions allowed by the Zoning Ordinance for the pertinent zoning district. �)4111- Aire h) rtll flit tl,a)h`Y rrr,'ta,)li,rire Its feM Otrf h.i t,,,' a r. (ILL )ley e2einiASe fltGytvit will 0 untlrrwnk Ole It6117 th ilkr rt<td yan-,.1 {�,tvrJy IturnG nMd ti tricks reVWe`rrtr w147 ttrtl.yrSClic;t Tt a 11v4 S� II ns t : , , OW16 12elnu V I I is tirutivt 11tj Iwo k W?f tIi* Idol otttle) lAn IVi 'is >sJn htivt0( e.Ylrr,:y rVtlrrrr„ r , t I It tint) hedrtvms, 11v1 Ir 0i.miel7. F>nnl1Y, we tOr)rto} 'Pr� utta Visit W. �uWt f�* I"hG n� 1�. S, ins rS tttU)r! t} tun {'tnnnntd ho-rdttty Srtlna__ l,l.� 3, Unique Circumstance Special circumstances exist that are peculiar to the property for which the use variance is sought which do not apply generally to other properties in the same zoning district. Ta -Iv.e V;W of Ovr GrAAwti,:� A I rlu yrc„3 oltl. PArruut 41 u�r wA tt lowt_and InrY O{ ,.,rlrl,+... _t..,_ Y CO ,tyiyutkd its It 2•frwuly tiviellirt�- r�tctvt >; Page 1 of 2 4. Not Alter Local Character The granting of the Ilse variance will not alter the essential character of the locality nor substantially impair environmental quality, property values, or public safety or welfare in the vicinity. DV t llf)nl, 01 {-t,[ LIY Vnna'•i : pill not nik:� ,e ({NYPckl of rkl�, r+eulNbo;i•,o,q:I qi Perre n 1+r 'l Aji 4111001 Ill Yn[Uvii ru tl+t ((okhl ial r• nrobl(,,ts. 5. Consistent with Comprehensive Plan The granting of the use variance will be in harmony with the general purpose and intent of the Zoning Ordinance and Comprehensive Platt of the City, as viewed in light of any changes conditions since their adoption. 11+e to n of +1 ( 6l' U6krip�„G mill not rl hn) 0 7 Ira f �?evv� I Ci ibi Ill 1(a51 y�,r lali 93 ,: Rrs Tr ,I l r iinr� I� I�, a (ut,lc} Al Wv.+lrl (,11a bi Cc.,Si 5kn1 witL, W NL Pt ib, c viy,rve I n(1 c:l It+c _ui+,l told eVc nlb,> 2-{iuvilu r1UJ(ILIuS VF4TA L Page 2 of 2 „% f J v i it �. lip Ulf, I if kr it ,it re 41 wl rv/rr, n M'SMF� iNNsm Ali FIRST FLOOR: Kitchen, Bathroom, Bedroom 1 and Bedroom 2. � l 3806 Waukegan Rd Page 2 of 5 SECOND FLOOR: Stairs leading to the second floor dwelling, view from the living room area of the door to go back downstairs, kitchen, living room. 3806 Waukegan Rd Page 3 of 5 SECOND FLOOR: Bedroom 1, Bedroom 2, Bathroom. 3806 Waukegan Rd Page 4 of 5 BACK OF HOME T k - 3806 Waukegan Rd Page 5 of 5 RESIDENTIAL RENTAL RE'EGISTRATION (One Reouired Per Rental Unit) The purpose of this registration form is to provide the City with contact information, for notification purposes, in the event the building or property is not in compliance with the Municipal Code or other applicable laws and is required to be completed pursuant to Section 7-28 of the City Municipal Code. Incomplete forms will not be accepted. Building address: 3806 Waukegan Rd Unit I McHenry IL 60050 Number and square footage of each: Bedroom #1 100 #2 95 #3 N/A #4 N/A Type: [ ) Apartment Unit # [ j Condo Unit # [ ] Single FamilyAttaclied Townhouse [) Single Family Detached ) [ X ] Duplex / 2 Flat OWNER'S INRORMATION (INDIVIDUAL/BUSINESS ENTITY/TRUST) Legal Owner(s): _ Casey and Danuta Piskor Type of Business, if applicable (LLC/Corp./etc.) Address: 3250 N. Pulaski Rd, Unit Number: 304 City: Chicae° State: IL Zip Code: 60641 Phone (Day): 773-690-2449 Phone (Night): E-mail: aneta.isaacs(n}amail court PROPERTY OWNER'S REPRESENTATIVE (if r t tlicable) Responsible Patty or Agent (must bean individual): Address: City: Phone (Night): Unit Number: Slate: Zip Code: E-mail: The undersigned hereby represents that alI of the infmntatimr provided above is n'ne and accurate and any changes in dte future will promptly be reported to the City of McHeny Community and Economic Development Department. C/rec%YLe rrpproprirrle spree below: I certify that 1 am representing the owner and 1 am listed above as the property owner's representative. _X_ 1 certify that It l am the property owner. oc �/ s� of / Signatur of Otvner or Representative Date RESIDENTIAL RENTAL REGISTRATION tone Required Per Rental Unit) The pui pose ofthis registration form is to provide the City with contact information, for notification purposes, in the event the building or property is not in compliance with the Municipal Code orotber applicable laws and is required to be completed pursuant to Section 7-28 of the City Municipal Code. Incomplete forms will not be accepted. Building address: 380G Wamke�an Rd Unit 2. McHenry ILI umber and square footage ofeach: Bedroom #1 143 #2 132 #3 N/A lt4 N/A Type: [ ]Apartment Unit.# [ ] Condo Unit # [ ]Single Family Detached [ ] Single Family Attached (Townhouse) [ X ] Duplex /2 Flat OWNER'S INFORMATION (INDIVIDUAL/BUSINESS ENTITY/TRUST) Legal Owner(s): Casey and Danuta Piskor, Type of Business, if applicable (LLC/Corp./etc.) Address: 3250 N. Pulaski Rd. Unit Number: 304 City: Chicago State: IL Zip Code: 60641 Phone (Day): 773-690-2449 Phone (Night): E-mail: aneta.isaacs@gmail.com PROPERTY OWNER'S REPRESENTATIVE (if alinlicable) Responsible Party or Agent (must be an individual): Address: Unit Number: City: State: Zip Code: Phone (Day): Phone (Night): E-mail: The undersigned hereby represents that all of the infonnation provided above is true and accurate and any changes in the future will promptly be reported to the City of McHenry Community and Economic Development Department. Check the alymopriate.rptree below: I certify that I an representing the owner and I am listed above as the property owner's representative. __a_ I certify that 1 am the proper r. otOl7 Signature of Owne -- or Representative Date FIRST FLOOR: Kitchen, Bathroom, Bedroom 1 and Bedroom 2. 3806 Waukegan Rd Page 2 of 5 SECOND FLOOR: Stairs leading to the second floor dwelling, view from the living room area of the door to go back downstairs, kitchen, living room. 1._ 3806 Waukegan Rd Page 3 of 5 SECOND FLOOR: Bedroom 1, Bedroom 2, Bathroom. 3806 Waukegan Rd Page 4 of 5 kU.