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Packet - 10/03/2016 - City Council
AGENDA REGULAR CITY COUNCIL MEETING City Council Chambers, 333 S Green Street Monday, October 3, 2016, 7:00 PM Call to Order. 2. Roll Call. 3. Pledge of Allegiance. 4. Presentation of CHARACTER COUNTS! Recognition Awards. 5. Presentation of Fiscal Year 2015/16 Annual Financial Report conducted by Eder Casella Company. 6. City of McHenry Mission Statement. 7. Public Comment: Any person wishing to address the City Council will be required to step forward to the podium and identify themselves for the record and will be asked but are not required to provide their address. Public Comment may be restricted to three - minutes for each individual speaker. Order and decorum shall be maintained at public meetings. Motion to approve the following Consent Agenda items: A. An Ordinance providing for the Supplemental Appropriation for Fiscal Year 2015/16; B. Pay Application #7 to Williams Brothers Construction in the amount of $1,234,114.29 for Wastewater Treatment Plant Improvements; C. Amendment to the FY 16/17 Budget increasing the amount for Park Decorations by $350, and Award Bid for installation of Holiday Lighting in Veterans Memorial Park to Temple Display, Ltd. in the amount of $17,850; D. Temporary closure of a portion of Pyndale Drive in the Fox Ridge subdivision for a Block Party on October 15'h from 1:00 PM to 8:00 PM; E. July 18, 2016 City Council meeting minutes; and F. Payment of Bills in the amount of $1,568,208.54. 9. Request for variance to sign Ordinance to permit two additional walls signs, one additional free-standing sign, and additional free-standing sign area from U-Haul located at 2019 N Richmond Road. 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. l MCA McHenry City Council Agenda October 3, 2016 Page Two 10. Motion to award Facade Improvement Grant to applicant Bob Funk in the amount of $2,338, for the properties located at 1326 and 1334 N. Riverside Drive. 11. Mayor's Statement and Reports. 12. Committee Reports. 13. Staff Reports. 14. Future Agenda Items. 15. Adjournment. 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. 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: October 3, 2016 TO: Mayor and City Council FROM: Derik Morefield, City Administrator Carolyn Lynch, Finance Director RE: FY15/16 Audit ATTACHMENTS: FY15/16 SAS Letter FY15/16 Audit Report Attached is the Annual Financial Report for the year ending April 30, 2016 that was completed by the firm of Eder, Casella, and Company during the week of September 5th. The draft document was reviewed and acknowledged by staff on September 16th and the final complete draft of the document is attached. The audit document includes important information about the City's results for 2015/16 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 $10,325,050, which is a $286,149 increase over last fiscal year. With the approval of the Fund Balance and Reserve Policy part of this fund balance has been assigned for capital projects. According to the policy, the General Fund unassigned balance should be approximately 120 days of the estimated operating expenditures. This equates to $6,775,024 for FY15/16 which is 120 days of the FY16/17 General Fund Budget, less capital expenses. This leaves $3,518,908 to be assigned for capital projects with $31,118 as nonspendable due to this amount being for prepaid expenses. Second, the Statement of Revenues, Expenses and Changes in Net Position —Proprietary Funds (pg. 20) show the annual operating income and expenses for the Water and Sewer Fund. The Water and Sewer Fund did have an operating loss of $286,788. This highlights the continued need to review and adjust water/sewer rates, to cover operational expenses. Finally, this year's report 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. �ec&co. 815.344.1300 mchenry 847.382.3366 Barrington www.edercasella.com September 16, 2016 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 City of McHenry, Illinois (City) for the year ended April 30, 2016. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards 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 27, 2016. Professional standards also require that we communicate to you the following information related to our audit. 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 are described in Note 1 to the financial statements. During fiscal year 2016, the City implemented GASB Statement No. 68, Accounting and Financial Reporting for Pensions and GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date. 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. The most sensitive estimates affecting the financial statements were: Allowances for uncollectible accounts, depreciation expense, delayed state tax payments, and actuarial calculations used in the determination of net pension/OPEB liabilities. We evaluated the key factors and assumptions used to develop the preceding estimates in determining that they are reasonable in relation to the financial statements taken as a whole. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were: None noted. 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. CD Q CD n O Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are 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 purpose 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 required supplementary information (RSI), listed in the table of contents of the audit report, which 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 supplementary information, listed in the table of contents of the audit report, which accompany the financial statements but are not RSI. With respect to this supplementary 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 supplementary 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 use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, Ems , COAt %, EDER, CASELLA & CO. Certified Public Accountants Client: City of McHenry Engagement: City of McHenry Period Ending: 413012016 Workpaper: General Fund AJEs Report Account Description Adjusting Journal Entries JE # 1 Adjust Income tax accrual to actual payment to be received based on IL dept of revenue voucher amount. R3130 State Income Tax 118 Due from Other Gov't Units Total Adjusting Journal Entries JE # 2 Other side of transfer entry from Tourism fund related to fireworks expense. X41-6920 Special Events 100 Cash in Bank Total Adjusting Journal Entries JE # 3 Adjust purchased services - insurance per entry provided by Carolyn. 130 Prepaid Expenses X45-5320 Telephone X01-4310 Insurance Premiums-HealthNision X33-4310 Insurance Premiums-HealthNision X45-4310 Insurance Premiums - Health X45-4320 Insurance Premiums - Dental Total Adjusting Journal Entries JE # 4 Adjustment to correct fund balance for payroll check voided in Sept. 15, but adjusted balances as of 4/30/15. Q250 Fund Balance X01-4010 Salaries - Regular Total I have viewed and agree with the adjustments above: Client Signature Date ' Debit Credit 102, 031.45 102, 031.45 102, 031.45 102, 031.45 15,000.00 15,000.00 15,000.00 15,000.00 30,746.03 77.18 754.83 23, 025.35 6,965.85 77.18 30,823.21 30,823.21 3,066.46 3,066.46 3,066.46 3,066.46 Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012016 Trial Balance: 200 - Tourism Fund Workpaper: 200 - Tourism Fund AJE's Report Account Description W/P Ref Adjusting Journal Entries JE # 1 Move Fireworks expense recorded to transfer account Total 100 Cash In Bank 9901 Transfer General Fund I have reviewed and agree with the adjustment(s) above: Client Signature Date 7/22/2016 2:05 PM Debit Credit 15, 000.00 15,000.00 15,000.00 15,000.00 1 of 1 Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012016 Trial Balance: 270 - Motor Fuel Tax Fund Workpaper: 270 - Motor Fuel Tax Adjusting Journal Entries Report Account Description W/P Ref Adjusting Journal Entries JE# 1 Record receivable related to McCullum Lake Road project. 118 Due from Other Gov't Units 3886 Reimb-State Total Adjusting Journal Entries JE # 2 Adjust for [DOT (ITEP-Lighting) amounts that were expenses incurred in FY15. Also adjust related receivables as these amounts were all reimburseable under the ITEP Grant. 155 Due From Other Funds 250 Fund Balance 8600 Streets Total Adjusting Joumal Entries JE # 3 Adjust grants (Crystal Lake Road) for expenses (HRGREEN invoices) and revenues related to prior year. 250 Fund Balance 3886 Reimb-State 8600 Streets Total I have reviewed and aqree with the adjustment(s) above: r)ahit 9/6/2016 1:51 PM r`rarl it 85,800.72 85,800.72 85,800.72 85,800.72 171,740.56 55,017.52 116,723.04 171,740.56 171,740.56 266.12 1,064.49 1,330.61 1,330.61 1,330.61 1 of 1 7/22/2016 2:14 PM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012016 Trial Balance: 290 - TIF Fund Workpaper: 290 - TIF AJE's Report Account Description Debit Credit Adjusting Journal Entries JE # 1 Adjust debt service transfer to refunded paymens. 100 Cash in Bank 25,006.94 9904 Transfer Debt Service 25,006.94 Total 25,006.94 25,006.94 Adjusting Journal Entries JE # 2 Adjust prior years" Grant Receivable through Fund Balance. Per Carolyn reports for this have no been done in over a year and there has been no additional correspondance on this amount. Highly unlikely that this amount will ever be received. 250 Fund Balance 50,000.00 1201 Grant Receivable 50,000.00 Total 50,000.00 50,000.00 I have re iewed and agree with the adjustment(s) above: Clien Siiggnature Date 1 of 1 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 Adjusting Journal Entries JE # 1 Other side of transfer adjustment for refunded TIF bond. 3969 TIF Fund Transfer 100 Cash in Bank Total Adjusting Journal Entries JE # 2 Reclass Underwriter"s Discount (Should be expense). Total 7300 Paying Agent Fees 3966 Premium on Refunding I have reviewed and agree with the adjustment(s) above: Client Signatures Date 7/22/2016 2:15 PM Debit Credit 25,006.94 25,UU6.94 31,049.87 31,049.87 25,006.94 25,006.94 31,049.87 31,049.87 1 of 1 7/22/2016 2:15 PM Client: CityofMcHenry - CityofMcHenry Engagement: CityofMcHenry Period Ending: 413012016 Trial Balance: 400 - Recreation Center Fund Workpaper: 400 -Recreation Center Adjusting Journal Entries Report Account Description W/P Ref Debit Credit Adjusting Journal Entries JE # 1 Reclass underwriter"s Discount (Should be expense) Total 7400 Bond Issuance Costs 3965 Premium on Bonds Payable I have reviewed and agree with the adjust nt(s) above: Client S ature 7 Date 14,349.88 14,349.88 14,349.88 14,349.88 1of1 Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012016 Trial Balance: 440 - Capital Improvements Fund Workpaper: 440 - Capital Improvements AJES Account Description W/P Ref Adjusting Journal Entries JE # 1 Other side of Developmental Escrow entry to correct Gerstad Balance. Entry per Carolyn. 5110 Contractual Services 100 Cash in Bank Total Adjusting Journal Entries JE # 2 Reclass reimbursement of lighting expenses for 120/31 project to MFT Fund. Expenses were paid of that fund. 3886 Reim b-Misc-State 2340 Due to Motor Fuel Tex Tota I I have reviewed and agree with the adjpptments above Date Debit 516.66 516.66 7/22/2016 2:18 PM Credit 516.66 516.66 171,740.56 171,740.56 171,740.56 171,740.56 1 of 1 7/22/2016 2:26 PM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 4/30/2016 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 Reclass accounts receivable payment that was posted early (payment received in May 2016) 127 Accounts Receivable-W/S (Billed) 69,643.14 100 Cash in Bank 69,643.14 Total 69,643.14 69,643.14 Adjusting Journal Entries JE # 2 Adjust compensated absences due to bad formula in original spreadsheet. Entry provided by Client. 217 Compensated Absenses Payable 53,970.31 X31-4010 Salaries - Regular 10,924.23 X32-4010 Salaries - Regular 24,652.21 X35-4010 Salaries Regular 18,393.87 Total 53,970.31 53,970.31 Adjusting Journal Entries JE # 3 Adjust purchased services - insurance per entry provided by Carolyn. 130 Prepaid Expenses 26,971.88 X31-4310 Insurance Premiums-HealthNision 5,456.19 X32-4310 Insurance Premiums-HealthNision 10,912.38 X35-4310 Insurance Premiums - Health 10,603.31 Total 26,971.88 26,971.88 Adjusting Journal Entries JE # 4 Adjust deferred revenue per Carolyn. 213 Deferred Revenue 30,000.00 R31-3845 Rental Income 30,000.00 Total 30,000.00 30,000.00 Adjusting Journal Entries JE # 5 Record Retainage payable (Related to consolidation project). 1750 Construction In Progress 270,958.12 211 Retention Payable 270,958.12 Total 270,958.12 270,958.12 Adjusting Journal Entries JE # 6 Adjust fund balance for changes in PY AP numbers in system. X31-6110 Materials and Supplies 95.10 250 Fund Balance 95.10 Total 95.10 95.10 Adjusting Journal Entries JE # 7 Record beginning Net Pension Liability. 250 Fund Balance 994,892.28 225 IMRF Net Pension Liability 994,892.28 Total 994,892.28 994,892.28 Adjusting Journal Entries JE # 8 Record current year pension expense. X31-4420 IMRF 72,380.29 X32-4420 IMRF 118, 243.13 X35-4420 Employer Contribution - IMRF 105,865.69 225 IMRF Net Pension Liability 200,536.11 226 IMRF Deferred Outflows - Actuarial Evaluation 95,953.00 Total 296,489.11 296,489.11 Adjusting Journal Entries JE # 9 Record contributions per actuarial evaluation (Based on period of actuarial evaluation) 225 IMRF Net Pension Liability 193,763.84 X31-4420 IMRF 47,302.52 X32-4420 IMRF 77,275.16 X35-4420 Employer Contribution - IMRF 69,186.16 Total 193,763,84 193,763.84 1 of 2 Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 4/30/2016 Trial Balance: 510 - Water/Sewer Fund Workpaper: 510 - Water Sewer Adjusting Journal Entries Report Account Description Adjusting Journal Entries JE # 10 Adjust for prior year contributions made after measurement date (12/31/14) 227 IMRF Deferred Outflows - Contributions after Measurement Date 250 Fund Balance Total Adjusting Journal Entries JE # 11 Adjust for current year change in deferred outflows for contributions made after measurement date. X31-4420 IMRF X32-4420 IMRF X35-4420 Employer Contribution - IMRF 227 IMRF Deferred Outflows - Contributions after Measurement Date Total Adjusting Journal Entries JE # 12 Record current year deferred outflow per Actuarial Evaluation. 226 IMRF Deferred Outflows - Actuarial Evaluation 225 IMRF Net Pension Liability Total I have reviewed and agree with the adjustment(s) above: Client Signature Date W/P Ref Debit 7/22/2016 2:26 PM r—lif 63,093.00 63,093.00 63,093.00 63,093.00 589.18 962.50 861.75 2,413.43 2,413.43 2,413.43 481,050.00 481,050.00 481,050.00 481,050.00 2of2 Client: City of McHenry Engagement: City of McHenry Period Ending: 413012016 Workpaper: Utility Improvements Fund AJEs Account Description Adjusting Journal Entries JE # 1 Record accounts payable for HRGreen Invoices that were never sent to the City from HRGreen. 1750 Construction In Progress 210 Accounts Payable Total Adjusting Journal Entries JE # 2 Record portion of HRGreen invoice paid in July for expenses 4/16/164/30/16. Split obtained directly from Chad at HRGreen. Total 1750 Construction In Progress 210 Accounts Payable I have reviewed and agree with the adjustments) above: Debit 172,438.50 172,438.50 19,284.01 19,284.01 Credit 172,438.50 172,438.50 19,284.01 19,284.01 Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012016 Trial Balance: 600 - Employee Insurance Fund Workpaper: 600 - Employee Insurance Fund AJE's Report Account Description Adjusting Journal Entries JE # 1 Adjust employee contributions per entry provided by Carolyn. 3975 General Fund Transfer 3831 Employees Contributions Total Adjusting Journal Entries JE # 2 Record adjustment related to Prepaid Local 150 Insurance Payment. 130 Prepaid Expenses 213 Deferred Revenue Total I have reviewed and agree with the adjustment(s) above: --- 4W&� Client Signature Date Debit 18.15 7/22/2016 2:29 PM Credit 57,717.91 57,717.91 57,717.91 57,717.91 1 of 1 Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012016 Trial Balance: 620 - Information Technology Fund Workpaper: 620 - Information Technology Fund AJE Report Account Description W/P Ref Adjusting Journal Entries JE # 1 Record beginning Net Pension Liability 250 Fund Balance 230 IMRF Net Pension Liability Total Adjusting Journal Entries JE # 2 Record current year pension expense related to IMRF Liability. 4420 IMRF Expense 230 IMRF Net Pension Liability 231 IMRF Deferred Outflows -Actuarial Report Total Adjusting Journal Entries JE # 3 Record employer contributions (per actuarial evaluation, for period of actuarial eval report) 230 IMRF Net Pension Liability 4420 IMRF Expense Total Adjusting Journal Entries JE # 4 Adjust for prior year contributions made after prior year evaluation (12/31/14) 232 IMRF Deferred Outflows - Contributions ma 250 Fund Balance Total Debit Credit 117,435.26 117,435.26 117,435.26 117,435.26 34, 997.03 23,670.92 11,326.11 34,997.03 34,997.03 22,871.53 22,871.53 22,871.53 22,871.53 c 7,447.00 7,447.00 7,447.00 7,447.00 Adjusting Journal Entries JE # 5 Adjust for current year change in deferred outflows related to contributions made after measurement date. 4420 IMRF Expense 285.00 232 IMRF Deferred Outflows - Contributions made after Meaurement Date 285.00 Total 285.00 285.00 Adjusting Journal Entries JE # 6 Record current year deferred outflows per Actuarial Evaluation. 231 IMRF Deferred Outflows -Actuarial Report 56,782.00 230 IMRF Net Pension Liability 56,782.00 Total 56,782.00 56,782.00 I have reviewed and agree with the adjustment(s) above 7/22/2016 2:34 PM 1 of 2 Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012016 Trial Balance: 620 - Information Technology Fund Workpaper: 620 - Information Technology Fund AJE Report Account Description W/P Ref rd,, "/ ." /Md, Client Si-gnatur ,` i Date Debit Credit 7/22/2016 2:34 PM 2 of 2 Client: City of McHenry Engagement: City of McHenry Period Ending: 4/30/2016 Workpaper: Developmental Escrow Fund AJEs Account Description Adjusting Journal Entries JE # 1 Adjust Deposits -Due Customers to actual balance O/S for Gerstad per Carolyn. Total 100 Cash in Bank 213 Deposits -Due Customers I have reviewed and agree with the adjustment(s) above: &C40" Client Sign ture /® Date Debit Credit 516.66 516.66 516.66 516.66 7/22/2016 2:37 PM Client: City of McHenry - City of McHenry Engagement: City of McHenry Period Ending: 413012016 Trial Balance: 760 - Police Pension Fund Workpaper: 760 - Police Pension AJE's Report Account Description Debit Credit Adjusting Journal Entries JE # 1 Reclass Refunds to Refund Account. Total 4990 Refunds to Employees 3831 Employee Contributions I have reviewed and agree with the adjustment(s) above: Client Signature Date 318.68 318.68 318.68 318.68 1 of 1 City ®f 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, 2016, 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 27, 2016, 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. 5/4/2015 1 /18/2016 5/11/2015 2/1/2016 5/18/2015 2/8/2016 6/1 /2015 2/15/2016 6/15/2015 2/22/2016 7/6/2015 2/29/2016 7/14/2015 Police Pension 3/7/2016 7/20/2015 3/21 /2016 8/3/2015 3/23/2016 8/17/2015 3/28/2016 9/1/2015 4/4/2016 9/21/2015 4/12/2016 Police Pension 10/5/2015 4/18/2016 10/13/2015 Police Pension 4/25/2016 10/19/2015 5/2/2016 11 /2/2015 5/9/2016 11 /16/2015 5/16/2016 12/7/2015 5/23/2016 12/21/2015 6/6/2016 Agenda Only 1/4/2016 6/20/2016 Agenda Only 1/11/2016 7/5/2016 Agenda Only 1/12/2016 Police Pension 7/12/2016 Police Pension 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 party relationships and transactions of which we are aware. Government - specific 19. There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices. 20. 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. 21. The City has no plans or intentions that may materially affect the carrying value or classification of assets, liabilities, or equity. 22. 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. 23. 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. 24. 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. 25. 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. 26. 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. 27. As part of your audit, you prepared the financial statements and 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 and related notes and Schedule of Expenditures of Federal Awards. 28. 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. 29. 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. 30. 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. 31. The financial statements properly classify all funds and activities in accordance with GASB Statement No. 34. 32. 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. 33. Components of net position (net investment in capital assets; restricted; and unrestricted) and components of fund balance (nonspendable, restricted, committed, assigned, and unassigned) are properly classified and, if applicable, approved. 34. Investments, derivative instruments, and land and other real estate held by endowments are properly valued. 35. Provisions for uncollectible receivables have been properly identified and recorded. 36. 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. 37. 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. 38. Interfund, internal, and intra-entity activity and balances have been appropriately classified and reported. 39. Deposits and investment securities and derivative instruments are properly classified as to risk and are properly disclosed. 40. Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable, depreciated. 41. We are not aware of any current or anticipated losses in excess of our insurance coverage for which we would be financially liable. 42. The City meets the GASB-established requirements for accounting for eligible infrastructure assets using the modified approach. 43. 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. 44. 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. 45. 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. 46. With respect to the supplemental financial information we acknowledge our responsibility for presenting the supplemental financial information in accordance with U.S. GAAP, 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. 47. 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 specialists 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. 48. 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. 49. We understand that you prepared the trial balances 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. 50. In regards to the preparation of the financial statements, including the SEFA and the IDOI report, we have: a. Made all management decisions and performed all management functions. b. Designated an individual with 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. 51. With respect to federal award programs: 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. 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. 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. 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. 1. We have disclosed to you our interpretation of compliance requirements that may have varying interpretations. m. 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. n. 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. o. 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. p. 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 internalcontrol over compliance, subsequent to the period covered by the auditor's report. q. 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. r. 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. s. We have charged costs to federal awards in accordance with applicable cost principles. t. We are responsible for and have ensured the reporting package does not contain protected personally identifiable information. u. We are responsible for and have accurately prepared the auditee section of the Data Collection Form as required by the Uniform Guidance. Signed: Signed: ell z111 Date: 9//( //(o Title: bI reeo r Date: 1116111, �ec&co. I 815.344.1300 mchenry 847.382.3366 Barrington www.edercasella.com CITY OF McHENRY, ILLINOIS ANNUAL FINANCIAL REPORT APRIL 30, 2016 CD Q CD I� n O CITY OF McHENRY, ILLINOIS TABLE OF CONTENTS APRIL 30, 2016 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 STATEMETNS 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^ 13 liE! 15 Reconciliation of the Balance Sheet to the Statement of Net Position 16 Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds 17 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 18 Statement of Net Position — Proprietary Funds 19 Statement of Revenues, Expenses, and Changes in Net Position — Proprietary Funds 20 Statement of Cash Flows — Proprietary Funds 21 Statement of Fiduciary Net Position — Fiduciary Funds 22 Statement of Changes in Fiduciary Net Position — Fiduciary Funds 23 Notes to Financial Statements REQUIRED SUPPLEMENTARY INFORMATION 24 Illinois Municipal Retirement Fund — Schedule of Changes in the Employer's Net Pension Liability and Related Ratios 49 CITY OF McHENRY, ILLINOIS TABLE OF CONTENTS APRIL 30, 2016 PAGE REQUIRED SUPPLEMENTARY INFORMATION (Continued) Illinois Municipal Retirement Fund — Schedule of Employer Contribution 50 Police Pension Plan — Schedule of Changes in the Employer's Net Pension Liability and Related Ratios 51 Police Pension Plan — Schedule of Employer Contribution Retiree Insurance Plan — Schedule of Funding Progress 52 53 Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — General Fund 54 Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Recreation Center Fund 56 Notes to Required Supplementary Information SUPPLEMENTAL FINANCIAL INFORMATION Combining Balance Sheet — General Fund 57 w: Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances — General Fund 59 Combining Balance Sheet — Other Governmental Funds 61 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances — Other Governmental Funds 62 Combining Schedule of Net Position — Water and Sewer Funds 63 Combining Schedule of Revenues, Expenses, and Changes in Net Position — Water and Sewer Funds 64 Combining Schedule of Net Position — Internal Service Funds 65 Combining Schedule of Revenues, Expenses, and Changes in Net Position — Internal Service Funds 66 Combining Schedule of Net Position — Agency Funds 67 Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual — Special Revenue Fund — Tax Increment Financing Fund 68 Summary of State Grants Summary of Federal Grants 70 CITY OF McHENRY, ILLINOIS TABLE OF CONTENTS APRIL 30, 2016 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 71 Schedule of Expenditures of Federal Awards 73 Notes to the Schedule of Expenditures of Federal Awards 74 Schedule of Findings and Questioned Costs 75 Summary Schedule of Prior Audit Findings 76 Corrective Action Plan for Current Year Findings 77 ec&co. 815.344.1300 mchenry 847.382.3366 Barrington www.edercasella.com INDEPENDENT AUDITOR'S REPORT To the Mayor and City Council Members City of McHenry, Illinois 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, ILLINOIS as of and for the year ended April 30, 2016, and the related notes to the financial statements, (D which collectively comprise the City's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this VV 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material V J 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 entity'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 entity'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. Opinion • 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, 2016, Page 1 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 discussed in Note 20 to the financial statements, City of McHenry implemented GASB Statement No. 68, Accounting and Financial Reporting for Pensions and GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date. 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 12 and 49 through 57 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 City of McHenry's basic financial statements. The other supplementary information listed in the table of contents is presented for purposes of additional analysis and are 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 (CFR) 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 other supplementary information listed in the table of contents 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 financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the 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 September 16, 2016, 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. CUA CC.:.. k.. __ . k EDER, CASELLA & CO. Certified Public Accountants McHenry, Illinois September 16, 2016 Page 3 �ec&co. I 815.344.1300 mchenry 847.382.3366 barrington 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 CITY OF McHENRY, ILLINOIS as of and for the year ended April 30, 2016, and the related notes to the financial statements which collectively comprise City of McHenry's basic financial statements, and have issued our report thereon dated September 16, 2016. 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 management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. 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 and Other Matters 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 n O 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. F LkA � (90. EDER, CASELLA & CO. Certified Public Accountants McHenry, Illinois September 16, 2016 Page 5 REQUIRED SUPPLEMENTARY INFORMATION CITY OF WHENRY, ILLINOIS MANAGEMENT'S DISCUSSION AND ANALYSIS APRIL 30, 2016 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, 2016. 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, 2016 by $116,055,330 (total net position). ■ The City's total net position decreased by $1,718,605 from current year activities. ■ At April 30, 2016, the City's governmental funds reported combined ending fund balances of $15,925,794, a decrease from current year activities of $1,591,608, which includes a fund balance adjustment of $4,751. ■ At April 30, 2016, the unassigned fund balance for the General Fund was $6,768,932, or 37 percent of total General Fund expenditures. ■ The City's total long-term debt increased by $877,770 primarily due to the issuance of new general obligation bonds offset by scheduled payments on general obligation bonds. 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 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. Page 6 The government -wide financial statements can be found on pages 13 and 14 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 Recreation Center Fund, each 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, Capital Improvements, 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 15 through 18 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 65 and 66 of this report. The basic proprietary fund financial statements can be found on pages 19 through 21 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 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. Page 7 The basic fiduciary fund financial statements can be found on pages 22 and 23 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 24 through 48 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 Recreation Center Fund. Required supplementary information can be found on pages 49 through 57 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 $116,055,330 at April 30, 2016. By far, the largest portion of the City's net position, 105 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 4/30/2016 4/30/2015 4/30/2016 4/30/2015 4/30/2016 4/30/2015 Assets Current and Other Assets $ 24,895,753 $ 26,268,785 $ 6,768,352 $ 6,792,826 $ 31,664,105 $ 33,061,611 Capital Assets 91,070,570 88,183,896 51,268,425 46,292,791 142,338,995 134,476,687 Total Assets $ 115,966,323 $ 114,452,681 $ 58,036,777 $ 53,085,617 $ 174,003,100 $ 167,538,298 Deferred Outflows of Resources $ 6,280,753 $ 14,972 $ 445,777 $ - $ 6,726,530 $ 14,972 Liabilities Long -Term Liabilities Outstanding $ 41,435,302 $ 12,296,154 $ 11,111,027 $ 6,922,224 $ 52,546,329 $ 19,218,378 Other Liabilities 2,776,361 2,500,273 3,426,004 862,734 6,202,365 3,363,007 Total Liabilities $ 44,211,663 $ 14,796,427 $ 14,537,031 $ 7,784,958 $ 58,748,694 $ 22,581,385 Deferred Inflows of Resources $ 5,925,606 $ 5,677,883 $ - $ - $ 5,925,606 $ 5,677,883 Net Position Net Investment in Capital Assets $ 79,774,373 $ 77,790,927 $ 41,708,776 $ 39,440,845 $ 121,483,149 $ 117,231,772 Restricted 673,005 4,240,594 - - 673,005 4,240,594 Unrestricted (8,337,571) 11,961,822 2,236,747 5,859,814 (6,100,824) 17,821,636 Total Net Position $ 72,109,807 $ 93,993,343 $ 43,945,523 $ 45,300,659 $ 116,055,330 $ 139,294,002 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 ($6,100,824). Governmental Activities. Governmental activities decreased the City's net position by $1,295,268. 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 2016 FY 2015 FY 2016 FY 2015 FY 2016 FY 2015 Revenues Program Revenues Charges for Services $ 3,704,511 $ 3,388,562 $ 5,809,007 $ 5,198,218 $ 9,513,518 $ 8,586,780 Operating Grants and Contributions 138,095 133,728 - - 138,095 133,728 Capital Grants and Contributions 660,567 986,293 660,567 986,293 General Revenues Property Taxes 5,497,988 5,525,865 5,497,988 5,525,865 Sales Taxes 8,969,543 8,931,769 8,969,543 8,931,769 Other Taxes 3,918,801 3,832,380 - - 3,918,801 3,832,380 Other 52,726 48,225 71,650 71,709 124,376 119,934 Total Revenues $ 22,942,231 $ 22,846,822 $ 5,880,657 $ 5,269,927 $ 28,822,888 $ 28,116,749 Expenses General Office $ 3,366,259 $ 3,068,429 $ - $ - $ 3,366,259 $ 3,068,429 Public Safety 10,962,635 9,169,952 10,962,635 9,169,952 Public Works 6,606,549 6,687,439 6,606,549 6,687,439 Parks and Recreation 2,864,056 2,420,869 2,864,056 2,420,869 Interest and Fees 420,696 388,643 420,696 388,643 Depreciation 124,139 120,832 - - 124,139 120,832 Water - - 1,756,849 2,373,246 1,756,849 2,373,246 Sewer 3,458,814 3,669,629 3,458,814 3,669,629 Utility Work - - 989,312 - 989,312 - Total Expenses $ 24,344,334 $ 21,856,164 $ 6,204,975 $ 6,042,875 $ 30,549,309 $ 27,899,039 Increase/(Decrease) in Net Position Before Transfers $ (1,402,103) $ 990,658 $ (324,318) $ (772,948) $ (1,726,421) $ 217,710 Transfers 99,019 91,290 (99,019) (91,290) - - Gain/(Loss) on Sale of Capital Assets 7,816 (5,275) 10,306 7,816 5,031 Increase/(Decrease) in Net Position $ (1,295,268) $ 1,076,673 $ (423,337) $ (853,932) $ (1,718,605) $ 222,741 Net Position - Beginning of Year 93,993,343 92,379,330 45,300,659 46,166,310 139,294,002 138,545,640 Net Position Adjustment (20,588,268) 537,340 (931,799) (11,719) (21,520,067) 525,621 Net Position - End of Year $ 72,109,807 $ 93,993,343 $ 43,945,523 $ 45,300,659 $ 116,055,330 $ 139,294,002 The most significant change in revenues in the current year was a general overall increase in the various charges for services accounts. The most significant change in expenses was related to the net pension and OPEB liabilities ($1,826,506). Business -Type Activities. Business -type activities decreased the City's net position by $423,337. 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. Page 9 At April 30, 2016, the City's governmental funds reported combined ending fund balances of $15,925,794, a decrease of $1,591,608 (which includes a fund balance adjustment of $4,751) in comparison with the prior year. Approximately 38 percent of this total amount constitutes unassigned fund balance, which is available for spending at the City's discretion. Of the remaining fund balance, 57 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 unspendable. The General Fund is the chief operating fund of the City. At April 30, 2016, the fund balance of the General Fund was $11,390,822, of which $6,768,932 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 increased by $538,995 during the year ended April 30, 2016. Other significant highlights in the governmental funds for the year ended April 30, 2016 are outlined below: ■ Debt Service expenses of $1,685,305 were paid to meet the debt service requirements of the City. ■ Capital Outlay expenses increased significantly in the current year, mainly due to the construction related to the new Recreation Center. ■ Other Governmental Funds show a total increase in fund balance of $528,613. The increase was mainly due to an increase in reimbursement revenue due to a significant amount of Riverwalk expenditures being reimbursed by an outside foundation for the McHenry Riverwalk. 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, 2016, the Police Pension Fund's net position amounted to $20,746,138. Deductions exceeded additions during the year, resulting in a decrease of $405,813 in net position. GENERAL FUND BUDGETARY HIGHLIGHTS The General Fund actual revenue exceeded budgeted revenue by $1,338,418. This difference was primarily due to more than expected revenues from reimbursements and various charges for services accounts. Budgeted expenditures exceeded actual expenditures by $85,425. 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, 2016 amounts to $142,338,995 (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. Land Land Improvements Art and Historical Treasures Intangibles Construction in Progress Buildings Vehicles Systems and Equipment Infrastructure Total City of McHenry's Capital Assets (net of depreciation) Governmental Activities Business -Type Activities Total 4/30/2016 4/30/2015 4/30/2016 4/30/2015 4/30/2016 4/30/2015 $ 41,306,863 $ 41,306,863 $ 2,208,117 $ 2,208,117 $ 43,514,980 $ 43,514,980 1,908,272 1,868,326 - - 1,908,272 1,868,326 1,658,927 1,658, 927 1,658,927 1,658, 927 300,000 300,000 - - 300,000 300,000 5,210,007 1,395,976 8,291,550 2,142,195 13,501,557 3,538,171 6,773,111 6,957,958 639,207 698,246 7,412,318 7,656,204 1,282,471 1,236,625 525,974 222,641 1,808,445 1,459,266 1,058,638 612,156 39,603,577 41,021,592 40,662,215 41,633,748 31,572,281 32,847,065 - - 31,572,281 32,847,065 $ 91,070,570 $ 88,183,896 $ 51,268,425 $ 46,292,791 $ 142,338,995 $ 134,476,687 Page 10 Major capital asset events during the year ended April 30, 2016 included the following: ■ Additions of $4,826,921 to Construction in Progress due mainly to the continuation of the Recreation Center project. ■ Additions of $6,188,321 to Construction in Progress of the business -type activities was mainly from the continuation of the sewer consolidation project from the prior year. For further information, please see Note 3 on pages 32 and 33 of this report. Long -Term Debt. At April 30, 2016, the City had total bonded debt outstanding of $17,750,000, 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 4/30/2016 4/30/2015 4/30/2016 4/30/2015 4/30/2016 4/30/2015 General Obligation Bonds $ 11,220,000 $ 10,405,000 $ 6,530,000 $ 6,870,000 $ 17,750,000 $ 17,275,000 IEPA Revolving Loan Fund - - 3,044,274 - 3,044,274 - Capital Leases 667 2,214 - - 667 2,214 Bond Premium 90,817 8,059 8,363 8,875 99,180 16,934 Bond Discount (15,287) (22,304) (22,988) (26,929) (38,275) (49,233) Total $ 11,296,197 $ 10,392,969 $ 9,559,649 $ 6,851,946 $ 20,855,846 $ 17,244,915 Additional information on the City's long-term debt can be found in Note 4 on pages 33 and 34 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 2015 was 5.3 percent, which is an increase from a rate of 5.1 percent a year ago. This is lower than the State's average unemployment rate of 5.8 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 2015. 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 $112.9 million in 2015. Development and adoption of the 2016/17 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 since 2010 and EAV values have increased slightly causing the City's tax rate to decrease from $0.874808 in 2014 to $0.873499 in 2015. In April 2016, the City Council approved the proposed General Fund budget increasing the prior year's budget by $2,746,682. The City increased the annual police pension contribution in order to meet actuarial requirements and positions were added for a community and economic director, a project engineer, and 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. Page 11 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 12 BASIC FINANCIAL STATEMENTS CITY OF MCHENRY, ILLINOIS GOVERNMENT -WIDE FINANCIAL STATEMENTS STATEMENT OF NET POSITION APRIL 30. 2016 ASSETS Cash and Cash Equivalents Deposit with Paying Agent Investments Prepaid Expenses 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 Reimbursements 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 IMRF Net Pension Liability Police Pension Net Pension Liability Net OPEB Obligation Non -Current Liabilities Due Within One Year Due in More Than One Year TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES Unavailable Revenue - Property Taxes Unavailable Revenue - Recreation Center Fees Unavailable Revenue - Grants Unavailable Revenue - Rent Pension Expense/Revenue - Police Pension TOTAL DEFERRED INFLOWS OF RESOURCES NET POSITION Net Investment in Capital Assets Restricted for: Capital Projects Special Service Areas Tax Increment Financing Unrestricted/(Deficit) TOTAL NET POSITION Governmental Activities $ 13,784,326 547,203 760,454 268,333 143,818 89,936 5,477,201 3,243 3,192,841 177,416 328,220 111,004 11.758 48,475,797 42,594,773 $ 115,966,323 $ 11,150 1,398,974 4,870,629 $ 6,280,753 Business -Type Activities $ 4,355,982 1,236,548 27,040 454,553 547,665 3,162 119,449 23,953 10,499,667 40,768,758 $ 58,036,777 445,777 $ 445,777 Total $ 18,140,308 547,203 1,997,002 295,373 598,371 637,601 5,477,201 6,405 3,192,841 296,865 328,220 111,004 35,711 58,975,464 83,363,531 $ 174,003,100 $ 11,150 1,844,751 4,870,629 $ 6,726,530 $ 798,305 $ 3,085,534 $ 3,883,839 1,374,002 - 1,374,002 - 3,000 3,000 28,142 - 28,142 296,865 - 296,865 175,758 246,675 422,433 103,289 90,795 194,084 4,653,188 1,482,715 6,135,903 24,926,856 - 24,926,856 86,712 86,712 1,380,236 10,388,310 $ 44,211,663 $ 5,477,201 462 5,381 2,400 440,162 $ 5,925,606 341,571 9,286,741 $ 14,537,031 1,721,807 19,675,051 $ 58,748,694 $ 5,477,201 462 5,381 2,400 440,162 $ 5,925,606 $ 79,774,373 $ 41,708,776 $ 121,483,149 647,414 17 25,574 (8,337,571) $ 72,109,807 2,236,747 $ 43,945,523 647,414 17 25,574 (6,100,824) $ 116,055,330 The Notes to Financial Statements are an integral part of this statement. Page 13 CITY OF MCHENRY, ILLINOIS GOVERNMENT -WIDE FINANCIAL STATEMENTS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED APRIL 30, 2016 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 $ 3,366,259 $ 1,516,120 $ 138,095 $ - $ (1,712,044) $ $ (1,712,044) Public Safety 10,962,635 1,340,253 - 7,470 (9,614,912) (9,614,912) Public Works 6,606,549 258,530 456,183 (5,891,836) (5,891,836) Parks and Recreation 2,864,056 589,608 196,914 (2,077,534) (2,077,534) Interest and Fees on Long -Term Debt 420,696 - - (420,696) (420,696) Depreciation - Unallocated 124,139 - - - (124,139) (124,139) $ 24,344,334 $ 3,704,511 $ 138,095 $ 660,567 $ (19,841,161) $ $ (19,841,161) Business -Type Activities Water $ 1,756,849 $ 2,509,297 $ $ $ $ 752,448 $ 752,448 Sewer 3,458,814 3,299,710 (159,104) (159,104) Utility Work 989,312 - (989,312) (989,312) $ 6,204,975 $ 5,809,007 $ - $ - $ $ (395,968) $ (395,968) Total Primary Government $ 30,549,309 $ 9,513,518 $ 138,095 $ 660,567 $ (19,841,161) $ (395,968) $ (20,237,129) General Revenues Taxes Property Tax, Levied for General Purposes $ 5,497,988 $ $ 5,497,988 State Sales Tax 8,969,543 8,969,543 State Income Tax 2,760,806 2,760,806 State Motor Fuel Tax 722,703 722,703 Other Taxes 435,292 - 435,292 Unrestricted Investment Earnings 16,697 6,697 23,394 Gain/(Loss) on Sale of Capital Assets 7,816 - 7,816 Miscellaneous 36,029 64,953 100,982 Transfers 99,019 (99,019) - Total General Revenues and Transfers $ 18,545,893 $ (27,369) $ 18,518,524 Change in Net Position $ (1,295,268) $ (423,337) $ (1,718,605) Net Position - May 1, 2015 93,993,343 45,300,659 139,294,002 Net Position Adjustment (Note 8) (20,588,268) (931,799) (21,520,067) Net Position -April 30, 2016 $ 72,109,807 $ 43,945,523 $ 116,055,330 The Notes to Financial Statements are an integral part of this statement. Page 14 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS BALANCE SHEET GOVERNMENTALFUNDS APRIL 30. 2016 Recreation Other Total General Center Governmental Governmental Fund Fund Funds Funds ASSETS Cash and Cash Equivalents $ 8,775,590 $ 619,137 $ 3,561,745 $ 12,956,472 Deposit with Paying Agent - - 547,203 547,203 Investments 179,898 371,119 201,315 752,332 Prepaid Expenses 31,118 - - 31,118 Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed 135,233 5,400 140,633 Accounts Receivable - Unbilled 89,936 - 89,936 Property Taxes 5,111,768 - 365,433 5,477,201 Accrued Interest 766 1,583 859 3,208 Due from Other Governmental Units 3,045,612 - 147,229 3,192,841 Due from Other Funds - 177,416 177,416 Reimbursements Receivable - 328,220 328,220 Cable Franchise Fee Receivable 111,004 - 111,004 TOTAL ASSETS $ 17,480,925 $ 991,839 $ 5,334,820 $ 23,807,584 LIABILITIES Accounts Payable and Accrued Expenses $ 744,219 $ 17,905 $ 23,848 $ 785,972 Overdrafts - - 1,175,575 1,175,575 Due to Other Governmental Units - 28,142 28,142 Due to Other Funds 125,124 171,741 296,865 Unearned Revenue 108,992 - 800 109,792 TOTAL LIABILITIES $ 978,335 $ 17,905 $ 1,400,106 $ 2,396,346 DEFERRED INFLOWS OF RESOURCES Unavailable Revenue - Property Taxes $ 5,111,768 $ - $ 365,433 $ 5,477,201 Unavailable Revenue - Recreation Center Fees - 462 - 462 Unavailable Revenue - Grants - 5,381 5,381 Unavailable Revenue - Rent - - 2,400 2,400 TOTAL DEFERRED INFLOWS OF RESOURCES $ 5,111,768 $ 462 $ 373,214 $ 5,485,444 FUND BALANCES Nonspendable Restricted for: Capital Projects Special Service Areas Tax Increment Financing Assigned for: Alarm Audit Tourism Band Highways and Streets Capital Projects Capital Equipment Revolving Loan Debt Service Parks and Recreation Special Service Areas Unassigned TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES $ 31,118 $ - $ - $ 31,118 647,414 647,414 17 17 25.574 25.574 290,519 - 290,519 - 20,193 20,193 330,559 - 330,559 16,851 - 16,851 - 926,255 926,255 3,837,217 1,777,214 5,614,431 - 475,276 475,276 115,626 - 115,626 - - 329,892 329,892 973,472 - 973,472 11 11 6,768,932 (640,346) 6,128,586 $ 11,390,822 $ 973,472 $ 3,561,500 $ 15,925,794 $ 17,480,925 $ 991,839 $ 5,334,820 $ 23,807,584 The Notes to Financial Statements are an integral part of this statement. Page 15 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET POSITION APRIL 30, 2016 Total Fund Balances - Governmental Funds $ 15,925,794 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 91,070,570 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 $ 15,287 Unamortized Charge on Bond Refunding 11,150 Some liabilities are not due and payable in the current period and therefore are not reported in the funds. Bonds and Notes Payable $ (11,220,667) Bond Premiums, net of related amortization (90,817) Accrued Interest on Long -Term Debt, net of receivable (91,531) Compensated Absences (472,349) OPEB Liability (86,712) Net Pension Liability - IMRF (4,653,188) Net Pension Liability - Police Pension (24,926,856) Deferred pension costs in governmental activities are not financial resources and therefore are not reported in the funds. Pension Expense/Revenue - IMRF $ 1,398,974 Pension Expense/Revenue - Police Pension 4,430,467 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 $ 1,076,411 Current Liabilities (276,726) Net Position of Governmental Activities 26,437 (41,542,120) 5,829,441 799,685 72,109, 807 The Notes to Financial Statements are an integral part of this statement. Page 16 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTALFUNDS FOR THE YEAR ENDED APRIL 30, 2016 Recreation Other Total General Center Governmental Governmental Fund Fund Funds Funds REVENUES Local Taxes Property Tax $ 5,139,820 $ $ 358,168 $ 5,497,988 Intergovernmental State Sales Tax 8,969,543 - 8,969,543 State Income Tax 2,760,806 2,760,806 State Replacement Tax 74,272 - 74,272 State Motor Fuel Tax - 722,703 722,703 Inter Track Wagering Tax 63,467 - 63,467 State Telecommunications Tax 143,736 - 143,736 State Grants 7,470 39,844 47,314 Federal Grants - 88,119 88,119 Bond Interest Rebates - 36,028 36,028 Other Local Sources Hotel/Motel Tax 153,817 - 153,817 Franchise Fees 324,114 324,114 Licenses and Permits 695,609 695,609 Fines and Forfeitures 508,297 508,297 Charges for Services 1,221,173 85,986 - 1,307,159 Interest 13,121 2,235 3,057 18,413 Miscellaneous Rent 42,476 2,891 43,326 88,693 Royalties 72,834 - - 72,834 Donations 13,500 2,500 319,009 335,009 Annexation Fees 38,368 - - 38,368 Reimbursements 655,637 - 329,220 984,857 Concessions - 74 - 74 Other Miscellaneous 8,018 759 3,949 12,726 $ 20,906,078 $ 94,445 $ 1,943,423 $ 22,943,946 EXPENDITURES Current General Office $ 3,290,632 $ - $ 90,753 $ 3,381,385 Public Safety 9,427,879 - 9,427,879 Public Works 3,077,805 - 97,672 3,175,477 Parks and Recreation 2,296,145 104,213 136,027 2,536,385 Capital Outlay 130,946 4,597,508 1,903,135 6,631,589 Debt Service Principal 1,547 - 1,265,000 1,266,547 Interest and Fees - 22,252 420,305 442,557 $ 18,224,954 $ 4,723,973 $ 3,912,892 $ 26,861,819 EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 2,681,124 $ (4,629,528) $ (1,969,469) $ (3,917,873) OTHER FINANCING SOURCES/(USES) Transfers $ (2,193,130) $ (67,377) $ 2,359,526 $ 99,019 Bond Proceeds 2,015,000 - 2,015,000 Refunding Bond Proceeds - 4,360,000 4,360,000 Bond Premium 17,938 73,556 91,494 Bond Refunding Payment to Escrow Agent - - (4,295,000) (4,295,000) Sale of City Property 51,001 - - 51,001 $ (2,142,129) $ 1,965,561 $ 2,498,082 $ 2,321,514 NET CHANGE IN FUND BALANCES $ 538,995 $ (2,663,967) $ 528,613 $ (1,596,359) FUND BALANCES - MAY 1, 2015 10,851,827 3,637,439 3,028,136 17,517,402 FUND BALANCE ADJUSTMENT (Note 8) - - 4,751 4,751 FUND BALANCES -APRIL 30, 2016 $ 11,390,822 $ 973,472 $ 3,561,500 $ 15,925,794 The Notes to Financial Statements are an integral part of this statement. Page 17 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, 2016 Net Change in Fund Balances - Total Governmental Funds $ (1,596,359) 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 $ (2,740,236) Capital Outlays 5,595,820 2,855,584 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 $ (51,001) Gain/(Loss) on Sale of Capital Assets 7,816 (43,185) Donated capital assets used in governmental activities are not current financial resources and therefore are not reported as revenue in the governmental funds. 15,630 Long-term debt proceeds provide current financial resources to governmental funds and are therefore shown as revenue in the Statement of Revenues, Expenditures, and Changes in Fund Balance, but issuing debt increases long-term liabilities in the Statement of Net Position and is therefore not reported in the Statement of Activities. Bond Proceeds $ (6,375,000) Premium on Bonds Sold (91,494) (6,466,494) 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 $ 23,965 Accrued Interest Rebate (1,715) Bond Discount - Amortization (7,017) Bond Premium - Amortization 8,736 Charge on Bond Refunding - Amortization (3,823) Pension Expense (3,703,926) OPEB Expense (86,712) Compensated Absences 15,555 (3,754,937) Employer Pension Contributions are expensed in the fund financial statements but are treated as a reduction in the Net Position Liability on the government -wide financial statements. 1,964,132 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 $ 1,266,547 Payment to Escrow Agent on Refunding Bonds 4,295,000 5,561,547 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 $ 131,423 Depreciation Expense (included in Change in Net Position above) 37,391 168,814 Change in Net Position of Governmental Activities $ (1,295,268) The Notes to Financial Statements are an integral part of this statement. Page 18 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF NET POSITION PROPRIETARY FUNDS APRIL 30, 2016 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 Overdrafts 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 Business Type Activities - Enterprise Fund Water and Sewer $ 4,355,982 1,236,548 27,040 454,553 547,665 3,162 119,449 23,953 $ 6,768,352 $ 2,208,117 2,694,919 65,007,456 1,348,193 8,291,550 (28,281,810 $ 51,268,425 $ 58,036,777 Governmental Activities - Internal Service Funds $ 827,854 8,122 237,215 3,185 35 $ 1,076,411 375,712 (252,333) $ 123,379 $ 1,199,790 $ 445,777 $ 52,618 $ 445,777 $ 52,618 $ 3,085,534 3,000 246,675 90,795 341,571 $ 3,767,575 $ 68,663 1,482,715 3,044,274 6,173,804 $ 10,769,456 $ 14,537,031 $ 12,333 198,427 65,966 $ 276,726 $ 2,143 175,017 $ 177,160 $ 453,886 NET POSITION Net Investment in Capital Assets $ 41,708,776 $ 123,379 Unrestricted/(Deficit) 2,236,747 675,143 TOTAL NET POSITION $ 43,945,523 $ 798,522 The Notes to Financial Statements are an integral part of this statement. Page 19 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION PROPRIETARY FUNDS FOR THE YEAR ENDED APRIL 30, 2016 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 INCOME/(LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFERS (TO)/FROM OTHER FUNDS CHANGE IN NET POSITION NET POSITION - MAY 1, 2015 NET POSITION ADJUSTMENT (Note 8) NET POSITION - APRIL 30, 2016 Business Type Governmental Activities - Activities - Enterprise Fund Internal Water and Sewer Service Funds $ 4,905,255 157,507 696,170 119,083 20,000 20,172 $ 5,918,187 $ 346,898 205,283 709,391 495,277 546,186 294,589 1,453,687 1,164,352 560,811 283,791 144,710 $ 6,204,975 $ (286,788) $ 6,697 142,366 64,953 (248,117) (3,429) $ (37,530) $ (324,318) (99,019) $ (423,337) 45,300,659 (931,799) $ 43,945,523 3,973,905 $ 3,973,905 163,368 2,855,689 786,296 37,391 $ 3,842,744 $ 131,161 $ 262 $ 262 $ 131,423 $ 131,423 777,087 (109,988) $ 798,522 The Notes to Financial Statements are an integral part of this statement. Page 20 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED APRIL 30, 2016 Business Type Activities - Enterprise Fund Water and Sewer CASH FLOWS FROM OPERATING ACTIVITIES Receipts from Customers $ 5,730,665 Receipts from Employees for Services - Receipts from Other Funds for Services - Payments to Suppliers for Goods and Services 635,848 Payments to Employees for Services (1,344,079) Payments to Other Funds for Services (1,172,575) Internal Activity - Payments (to)/from Other Funds (60,004) Net Cash Provided/(Used) by Operating Activities $ 3,789,855 CASH FLOWS FROM NON -CAPITAL FINANCING ACTIVITIES Transfers from Other Funds $ (99,019) Net Cash Provided/(Used) by Non -Capital Financing Activities $ (99,019) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of Capital Assets $ (3,590,989) Interest Paid on Capital Debt, Net of Rebate (185,944) Principal Paid on Capital Debt (340,000) Other Receipts/(Payments) 142,366 Net Cash Provided/(Used) by Capital and Related Financing Activities $ (3,974,567) CASH FLOWS FROM INVESTING ACTIVITIES Interest on Cash and Cash Equivalents and Investments $ 3,728 Net Cash Provided/(Used) by Investing Activities $ 3,728 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS $ (280,003) CASH AND CASH EQUIVALENTS BALANCE - MAY 1, 2015 (INCLUDING RESTRICTED CASH AND OVERDRAFTS) $ 4,635,985 CASH AND CASH EQUIVALENTS BALANCE - APRIL 30, 2016 (INCLUDING RESTRICTED CASH AND OVERDRAFTS) $ 4,355,982 RECONCILIATION OF OPERATING INCOME/(LOSS) TO NET CASH PROVIDED/(USED) BY OPERATING ACTIVITIES Operating Income/(Loss) $ (286,788) Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation Expense 1,659,629 Change in assets, liabilities and deferred amounts: Receivables, net (214,317) Prepaid Expenses (2,887) Accounts Payable and Other Payables 2,529,079 Unearned Revenue - Pension Liabilities 1,482,715 Deferred Pension Expenses/Revenues (445,777) Net Cash Provided/(Used) by Operating Activities $ 4,721,654 NONCASH CAPITAL FINANCING ACTIVITIES IEPA Loan Draws $ 3,044,274 Governmental Activities - Internal Service Funds 382,548 3,617,172 (3,655,748) (160, 859) (31,930) (24,089) $ 127,094 (58,645) $ (58,645) $ 237 $ 237 $ 68,686 $ 560,741 $ 629,427 131,161 37,391 15,748 (20,624) (59,060) 10,067 175,017 (52,618) $ 237,082 The Notes to Financial Statements are an integral part of this statement. Page 21 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS APRIL 30, 2016 POLICE PENSION AGENCY TRUSTFUND FUNDS ASSETS Cash and Cash Equivalents $ 1,076,551 $ 4,440 Investments 19,672,469 - Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - 11,922 Accrued Interest 90,279 - TOTAL ASSETS $ 20,839,299 $ 16,362 LIABILITIES Accounts Payable $ 93,161 $ 12,040 Due to Depositors - 695 Due to McHenry Character Counts - 3,627 TOTAL LIABILITIES $ 93,161 $ 16,362 NET POSITION - RESTRICTED FOR PENSION BENEFITS $ 20,746,138 The Notes to Financial Statements are an integral part of this statement. Page 22 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUNDS FOR THE YEAR ENDED APRIL 30, 2016 POLICE PENSION TRUST FUND ADDITIONS Contributions Employer $ 1,386,205 Plan Members 386,312 Transfers from other Public Pension Funds 126,799 Total Contributions $ 1,899,316 Investment Income Interest and Dividends $ 979,515 Gain/(Loss) on Sale of Investments (74,996) Net Increase/(Decrease) in Fair Value of Investments (1,112,524) $ (208,005) Less: Investment Management Fees 20,842 Net Investment Income $ (228,847) TOTAL ADDITIONS $ 1,670,469 DEDUCTIONS Benefits $ 1,800,399 Refunds of Contributions 153,383 Transfers to other Public Pension Funds 92,961 Administrative Expenses 29,539 TOTAL DEDUCTIONS $ 2,076,282 NET INCREASE/(DECREASE) $ (405,813) NET POSITION - RESTRICTED FOR PENSION BENEFITS - MAY 1, 2015 21,151,951 NET POSITION - RESTRICTED FOR PENSION BENEFITS - APRIL 30, 2016 $ 20,746,138 The Notes to Financial Statements are an integral part of this statement. Page 23 CITY OF McHENRY, ILLINOIS NOTES TO FINANCIAL STATEMENTS APRIL 30, 2016 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. Page 24 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basic Financial Statements — Government -Wide Statements (Continued) The net costs (by function or business -type activity) are normally covered by general revenue (property taxes, sales taxes, unrestricted investment earnings, etc.). 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 Recreation Center Fund revenues are from developer fees and are to be used for parks and recreation projects. The activities reported in these funds are reported as governmental activities in the government -wide financial statements. Page 25 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basic Financial Statements — Fund Financial Statements (Continued) 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. 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. 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 Page 26 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Basis of Accounting (Continued) 2. Modified Accrual (Continued) 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, 2016: Employee Insurance Fund $ 198,427 Pageant Fund 1,198 Debt Service Fund 233,442 SSA#4 Lakewood Fund 369 SSA#6 Huntersville Fund 179,115 Tax Increment Financing Fund 761,451 $ 1,374,002 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 $55,417 and all other allowances for other accounts receivable is $293,121. 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 No inventory accounts are maintained to reflect the values of resale or supply items on hand. Instead, the costs of such items are charged to expense when purchased. The value of the City's inventories is not deemed to be material. Page 27 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Interfund Activity Interfund activity is reported either as loans, services provided, reimbursements or transfers. Loans are reported as interfund 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 interfund 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. 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. 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. Page 28 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 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: 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. 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 Page 29 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) O. Governmental Fund Balances (Continued) 3. Assigned (Continued) 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 2015 levy was passed by the Board on November 16, 2015. 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 (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. Page 30 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 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, 2016, the City had the following investments and maturities: Investment Maturities (in Years) Less More Investments Fair Value Than 1 1-5 5-10 Than 10 External Investment Pools $ 11.937.769 $ 11.937.769 $ - $ - $ 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, 2016, the City's investments were rated as follows: Investments Illinois Funds Investment Pool Credit Rating Rating Source AAAm Standard and Poor's Page 31 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 2 - DEPOSITS AND INVESTMENTS (Continued) Investments (Continued) 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. NOTE 3 - CAPITAL ASSETS Capital asset activity for the year ended April 30, 2016 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 Balance May 1, 2015 Increases Decreases April 30, 2016 $ 41,306,863 $ $ $ 41,306,863 1,658, 927 1,658,927 300,000 300,000 1,395,976 4,826,921 1,012,890 5,210,007 $ 44,661,766 $ 4,826,921 $ 1,012,890 $ 48,475,797 $ 4,757,405 $ 284,820 $ $ 5,042,225 10,939,062 32,493 10,971,555 3,568,216 327,400 151,869 3,743,747 2,216,411 586,371 - 2,802,782 72,613,090 624,980 - 73,238,070 $ 94,094,184 $ 1,856,064 $ 151,869 $ 95,798,379 $ 2,889,079 $ 244,874 $ $ 3,133,953 3,981,104 217,340 4,198,444 2,331,591 238,369 108,684 2,461,276 1,604,255 139,889 - 1,744,144 39,766,025 1,899,764 - 41,665,789 $ 50,572,054 $ 2,740,236 $ 108,684 $ 53,203,606 $ 43,522,130 $ (884,172) $ 43,185 $ 42,594,773 $ 88,183,896 $ 3,942,749 $ 1,056,075 $ 91,070,570 Business -Type Activities Capital Assets not being depreciated Land $ 2,208,117 $ - $ - $ 2,208,117 Construction in Progress 2,142,195 6,188,321 38,966 8,291,550 Total Capital Assets not being depreciated $ 4,350,312 $ 6,188,321 $ 38,966 $ 10,499,667 Other Capital Assets Buildings $ 2,694,919 $ - $ - $ 2,694,919 Vehicles 984,577 363,616 1,348,193 Systems and Equipment 64,885,164 122,292 65,007,456 Total Other Capital Assets at Historical Cost $ 68,564,660 $ 485,908 $ $ 69,050,568 Less Accumulated Depreciation for: Buildings Vehicles Systems and Equipment Total Accumulated Depreciation Other Capital Assets, Net Business -Type Activities Capital Assets, Net $ 1,996,673 $ 59,039 $ $ 2,055,712 761,936 60,283 822,219 23,863,572 1,540,307 25,403,879 $ 26,622,181 $ 1,659,629 $ $ 28,281,810 $ 41,942,479 $ (1,173,721) $ $ 40,768,758 $ 46,292,791 $ 5,014,600 $ 38,966 $ 51,268,425 Depreciation expense was charged to functions as follows: Page 32 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 3 - CAPITAL ASSETS (Continued) Governmental Activities Public Safety $ 188,120 Public Works 2,147,695 Parks and Recreation 280,282 Unallocated 124,139 Total Governmental Activities Depreciation Expense $ 2,740,236 Business -Type Activities Water $ 495,277 Sewer 1,164,352 Total Business -Type Activities Depreciation Expense $ 1,659,629 NOTE 4 - LONG-TERM LIABILITY ACTIVITY Long-term liability activity for the year ended April 30, 2016 was as follows: Amounts Balance Balance Due Within May 1, 2015 Additions Retirements Refunded April 30, 2016 One Year Governmental Activities Bonds and Notes Payable General Obligation Bonds $ 10,405,000 $ 6,375,000 $ 1,265,000 $ 4,295,000 $ 11,220,000 $ 1,375,000 Unamortized Bond Discount (22,304) - (4,965) (2,052) (15,287) (3,809) Unamortized Bond Premium 8,059 91,494 8,408 328 90,817 8,378 Capital Leases Payable 2,214 - 1,547 - 667 667 Total Bonds and Notes Payable $ 10,392,969 $ 6,466,494 $ 1,269,990 $ 4,293,276 $ 11,296,197 $ 1,380,236 Other Long -Term Liabilities Compensated Absences $ 497,807 $ - $ 25,458 $ - $ 472,349 $ - Total Other Long -Term Liabilities $ 497,807 $ - $ 25,458 $ - $ 472,349 $ Governmental Activities Long - Term Obligations $ 10,890,776 ----------------- $ 6,466,494 $ 1,295,448 $ 4,293,276 $ 11,768,546 $ 1,380,236 Business-Type Activities Bonds and Notes Payable General Obligation Bonds $ 6,870,000 $ - $ 340,000 $ $ 6,530,000 $ 345,000 IEPA Revolving Loan Fund - 3,044,274 - 3,044,274 - Unamortized Bond Discount (26,929) - (3,941) (22,988) (3,941) Unamortized Bond Premium 8,875 - 512 8,363 512 Total Bonds and Notes Payable $ 6,8 11,946 _7 3,044,274 $ 3 66,571 $ $ 9,5 99,649 $ 341,571 Other Long -Term Liabilities Compensated Absences $ 74,576 $ - $ 5,913 $ $ 68,663 $ - Total Other Long -Term Liabilities $ 44,576 $ $ 5,913 $ $ 88,663 $ Business -Type Activities Long -Term Obligations $ 6,926,522 $ 3,044,274 $ 342,484 $ $ 9,628,312 $ 341,571 Bonds and notes payable consisted of the following at April 30, 2016: Maturity Interest Face Carrying Date Rate Amount Amount Governmental Activities General Obligation Bonds 2010A 5/1/2016 1.00% - 4.40% $ 2,030,000 $ 380,000 General Obligation Bonds 2010B 12/15/2020 1.40% - 4.40% 3,510,000 1,860,000 General Obligation Bonds 2012 12/15/2027 2.00% - 2.50% 850,000 705,000 General Obligation Refunding Bonds 2013 5/1/2019 0.40% - 1.30% 1,965,000 1,740,000 General Obligation Bonds 2013 5/1/2027 0.40% - 2.75% 415,000 365,000 General Obligation Bonds 2015 12/15/2035 2.00% - 3.25% 6,375,000 6,170,000 Capital Lease Payable 9/30/2016 4.84% 7,181 667 Total $ 15,152,181 $ 11,220,667 Page 33 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 4 - LONG-TERM LIABILITY ACTIVITY (Continued) Maturity Interest Face Carrying Date Rate Amount Amount Business -Type Activities General Obligation Bonds 2010C 12/15/2029 1.00% - 5.25% $ 5,665,000 $ 4,545,000 General Obligation Bonds 2012 12/15/2032 2.00% - 2.80% 2,250,000 1,985,000 IEPA Revolving Loan Fund 12/30/2037 1.86% 3,044,274 3,044,274 Total $ 10,959,274 $ 9,574,274 At April 30, 2016 the annual debt service requirements to service all long-term debt attributable to governmental activities are: Year Ending April 30 Principal Interest Total Rebate 2017 $ 1,375,667 $ 258,892 $ 1,634,559 $ 32,498 2018 1,420,000 229,059 1,649,059 27,971 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 - 2026 2,770,000 426,014 3,196,014 - 2027- 2031 1,170,000 168,411 1,338,411 2032-2036 605,000 59,262 664,262 - $ 11,220,667 $ 1,646,765 $ 12,867,432 $ 104,742 At April 30, 2016 the annual debt service requirements to service all long-term debt attributable to business -type activities are: Year Ending April 30 Principal Interest Total Rebate 2017 $ 345,000 $ 242,120 $ 587,120 $ 66,204 2018 350,000 233,595 583,595 66,216 2019 491,791 280,622 772,413 63,672 2020 504,318 267,615 771,933 60,704 2021 516,735 253,710 770,445 57,383 2022-2026 2,876,531 1,015,636 3,892,167 222,755 2027-2031 2,999,088 455,658 3,454,746 73,927 2032 - 2036 1,133,196 89,187 1,222,383 - 2037- 2038 357,615 8,352 365,967 - $ 9,574,274 $ 2,846,495 $ 12,420,769 $ 610,861 NOTE 5 - RESTRICTED EQUITY The following amounts are restricted equity balances at April 30, 2016: Restricted Restricted Restricted for Net Position Fund Balance Governmental Activities/ Governmental Funds Capital Projects $ 647,414 $ 647,414 Tax Increment Financing 25,574 25,574 Special Service Areas 17 17 Q a7Q nnG Q CZ7Q nnG NOTE 6 - 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, 2016 was $1,581,154. Page 34 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 7 - DEFICIT FUND BALANCE At April 30, 2016 a deficit fund balance existed in the following funds: Pageant Fund $ 1,998 Tax Increment Financing Fund 433,659 SSA#6 Huntersville Fund 179,115 $ 614,772 NOTE 8 - NET POSITION/FUND BALANCE ADJUSTMENT During the year, the City made the following net position/fund balance adjustments: Net Position Fund Balance Governmental Activities Governmental Funds - Motor Fuel Tax Adjustments to record IDOT project Adjustments to record IDOT project reimbursements/payables that are reimbursements/payables that are related to the prior year $ 54,751 related to the prior year $ 54,751 Adjust to write off Riverwalk Grant to be received through the State that the City does not expect to collect (50,000) Adjustments to record beginning balances to net pension liabilities due to implementation of GASB 68 (20,483,031) $ (20,478,280) Governmental Activities - Internal Service Governmental Funds - Tax Increment Service Only Financing Fund Adjustments to record beginning balances Adjust to write off Riverwalk Grant to to net pension liabilities due to be received through the State that implementation of GASB 68 $ (109,988) the City does not expect to collect $ (50,000) Business -Type Activities - Water and Sewer Adjustments to record beginning balances to net pension liabilities due to implementation of GASB 68 $ (931,799) NOTE 9 - PROPERTY TAXES Property taxes receivable and unavailable revenue recorded in these financial statements, in the amount of (5,477,201), are from the 2015 tax levy. The unavailable revenue is 100% of the 2015 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 2016. The City has determined that 100% of the amounts collected for the 2014 levy ($5,497,988) are allocable for use in fiscal year 2016 and, therefore, are recorded in these financial statements as property taxes revenue. A summary of the assessed valuation, rates, and extensions for the years 2015, 2014, and 2013 follows: Tax Year 2015 2014 2013 Assessed Valuation $545,123,709 $544,308,141 $564,626,861 Rates Extensions Rates Extensions Rates Extensions General 0.2201 $ 1,200,073 0.2456 $ 1,336,822 0.2530 $ 1,428,743 Police Protection 0.1005 547,964 0.1007 548,118 0.0970 547,959 Insurance 0.0917 499,998 0.0919 500,219 0.0886 499,994 Retirement 0.0732 399,194 0.0733 398,978 0.0707 399,197 Social Security 0.1034 563,745 0.1036 563,903 0.0998 563,746 Audit 0.0048 26,428 0.0049 26,671 0.0047 26,430 Police Pension 0.2796 1,524,248 0.2549 1,387,441 0.2295 1,295,582 Total Taxes Extended 0.8735 $ 4,761,650 0.8749 $ 4,762,153 0.8433 $ 4,761,651 Page 35 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 9 - PROPERTY TAXES (Continued) Tax Year Road and Bridge (from Townships) Special Service Area #1A Special Service Area #4A Tax Increment Financing 2015 Rates Extensions Rates 2014 2013 Extensions Rates Extensions $ 376,546 $ 409,659 $ 401,702 $ 16,847 $ 16,847 $ 16,847 $ 322,158 $ 314,908 $ 350,263 NOTE 10 - EXCESS OF EXPENDITURES OVER BUDGET For the year ended April 30, 2016, the following governmental funds had expenditures that exceeded the budget. Fund Budget Actual Debt Service $ 1,556,555 $ 1,685,305 Developer Donations 198,740 200,285 NOTE 11 - ILLINOIS MUNICIPAL RETIREMENT FUND A. Plan Description Excess of Actual Over Budget $ 128,750 1,545 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. 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. That report may be obtained on-line 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 Page 36 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 11 - ILLINOIS MUNICIPAL RETIREMENT FUND (Continued) B. Benefits Provided (Continued) 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. At December 31, 2015, the measurement date, the City's membership consisted of: Retirees and Beneficiaries 69 Inactive, Non -Retired Members 37 Active Members 90 Total 196 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 2015 was 13.01 %. For the fiscal year ended December 31, 2015, the City contributed $801,851 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, 2015, calculated in accordance with GASB Statement No. 68, were as follows: Total Pension Liability $ 32,732,795 IMRF Fiduciary Net Position 26,596,893 City's Net Pension Liability 6,135,902 IMRF Fiduciary Net Pension as a Percentage of the Total Pension Liability 81.25% 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, 2015 using the following actuarial methods and assumptions. Page 37 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 11 - ILLINOIS MUNICIPAL RETIREMENT FUND (Continued) F. Actuarial Assumptions (Continued) Assumptions Price Inflation 2.75% Salary Increases 3.75% - 14.50% including inflation Interest Rate 7.47% Actuarial Cost Method Entry Age Normal Asset Valuation Method Market Value of assets Experience -based Table of Rates, specific to the type of eligibility condition, Projected Retirement Age 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 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: Target Projected Asset Class Allocation Return Equities 38.00% 7.60% International Equities 17.00% 7.80% Fixed Income 27.00% 3.00% Real Estate 8.00% 6.15% Alternatives 9.00% 5.25-8.50% 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: 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 Page 38 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 11 - ILLINOIS MUNICIPAL RETIREMENT FUND (Continued) H. Single Discount Rate (Continued) 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 3.57%; and resulting single discount rate is 7.47%. I. Discount Rate Sensitivity The following is a sensitive analysis of the net pension liability to changes in the discount rate. The table below presents the pension liability of the City calculated using the discount rate of 7.47% as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.47%) or 1-percentage-point higher (8.47%) than the current rate: Current 1 % Decrease Discount Rate 1 % Increase 6.47% 7.47% 8.47% Net Pension Liability $ 10,987,150 $ 6,135,902 $ 2,187,618 J. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended December 31, 2015, the City recognized pension expense of $1,226,958. At December 31, 2015, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Outflows of Inflows of Net Outflows Expense in Future Periods Resources Resources of Resources 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 Pension contributions made subsequent to the measurement date Total deferred amounts related to pensions $ 69,717 $ 35,947 1,487,978 $ 1,593,642 $ $ 69,717 35,947 1,487,978 - $ 1,593,642 251,108 251,108 $ 1,844,750 $ $ 1,844,750 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 2016 $ 397,081 2017 397,081 2018 397,081 2019 397,079 2020 5,320 Thereafter - $ 1,593,642 Page 39 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 12 - 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. B. Plan Membership Membership in the Plan consisted of the following at April 30, 2016, the date of the most recent actuarial evaluation: Retirees and beneficiaries receiving benefits 30 Terminated plan members entitled to but not yet receiving benefits 1 Active plan members 45 Total 76 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, 2016 the City's contribution was 35.72% 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: Page 40 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 12 - POLICE PENSION PLAN (Continued) E. Investment Policy (Continued) 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%. 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, 2016 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, 2016, the annual money -weighted rate of return on pension plan investments, net of pension plan investment expense, was (1.53)%. 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. Interest Rate Risk The following table presents the investments and maturities of the Plan's debt securities as of April 30, 2016: Page 41 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 12 - POLICE PENSION PLAN (Continued) J. Interest Rate Risk (Continued) Investment Maturities (in Years) Less More Investments Fair Value Than 1 1-5 5-10 Than 10 External Investment Pools $ 847,592 $ 847,592 $ $ $ - Government National Mortgage Assn. 188,717 - - 188,717 US Treasury 994,829 - - 315,207 679,622 Federal Home Loan Municipal Bonds 2,146,661 1,632,098 514,563 - - Corporate Bonds 4,608,069 3,480,163 599,311 311,150 217,445 Mutual Funds 11,734,193 11,734,193 - - - Total $ 20,520,061 $ 17,694,046 $ 1,113,874 $ 626,357 $ 1,085,784 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. 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, 2016, the Plan's investments were rated as follows: Investments Illinois Funds Investment Pool Government National Mortgage Association US Treasury IPS US Treasury Bond Chicago Municipal Bonds - IL Chicago Municipal Bonds - IL Brd of Ed Municipal Bonds - IL Corporate Bonds - Bank of America Corp Corporate Bonds - Capital One Bank Corporate Bonds - Cintas Corp Corporate Bonds - Dayton Power Light Co Corporate Bonds - Diamond Offshore Corporate Bonds - Embraer Overseas Ltd Corporate Bonds - Ford Motor Credit Corporate Bonds - Freeport McMoran Oil Gas Corporate Bonds - General Motors Finl Corporate Bonds - Macys Retail Corporate Bonds - Marathon Oil Corporate Bonds - Morgan Stanley Corporate Bonds - Southwestern Electric Power Corporate Bonds - Viacom Corporate Bonds - Wells Fargo Corporate Bonds - Western Union Co Corporate Bonds - Wills North America Inc Mutual Funds Credit Rating Rating Source AAAm Standard and Poor's AA Standard and Poor's AA+ Standard and Poor's AA Standard and Poor's BBB+ Standard and Poor's B+ Standard and Poor's A- 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 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 BBB+ Standard and Poor's BBB Standard and Poor's BBB- Standard and Poor's S Standard and Poor's BBB Standard and Poor's BBB Standard and Poor's Not Rated N/A Page 42 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 12 - POLICE PENSION PLAN (Continued) L. Net Pension Liability The components of the net pension liability of the Plan as of April 30, 2016, calculated in accordance with GASB Statement No. 68, were as follows: Total Pension Liability $ 45,672,994 Plan Fiduciary Net Position 20,746,138 City's Net Pension Liability 24,926,856 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 45.42% 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, 2016 using the following actuarial methods and assumptions: Actuarial Valuation Date April 30, 2015 Actuarial Cost Method Entry Age Normal (Level %) Assumptions Inflation 2.50% Salary Increases 4.00% Investment Rate of Return 7.00% Cost of Living Adjustments Tier 1 3% per year, compounded Tier 2 2% per year, simple Asset Valuation Method Market Value Mortality rates were based on the RP-2014 Mortality Table (BCHA) projected to 2016 using improvement scale MP-2015. The other non -economic actuarial assumptions used in the April 30, 2016 valuation were based on the results of an actuarial experience study conducted by the Illinois Department of Insurance dated September 26, 2012. N. Discount Rate The discount rate used to measure the total pension liability was 7%. The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. O. Discount Rate Sensitivity The following is a sensitive analysis of the net pension liability to changes in the discount rate. The table below presents the pension liability of the City calculated using the discount rate of 7% as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6%) or 1-percentage-point higher (8%) than the current rate. Page 43 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 12 - POLICE PENSION PLAN (Continued) O. Discount Rate Sensitivity (Continued) Current 1% Decrease Discount Rate 1% Increase 6.00% 7.00% 8.00% Net Pension Liability $ 31,731,976 $ 24,926,856 $ 19,408,998 P. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended April 30, 2016, the City recognized pension expense of $2,808,454. At April 30, 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 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 - $ - $ 440,162 $ (440,162) 3,423,743 - 3,423,743 1,446,886 1,446,886 a a7n Rqa aan 1 R*? 0. a ain AR7 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 April 30 Resources 2017 $ 983,301 2018 983,301 2019 983,301 2020 983,303 Thereafter 497,261 $ 4,430,467 NOTE 13 - 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, 2016: Page 44 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 13 - POST EMPLOYMENT BENEFIT COMMITMENTS (Continued) A. Retiree Insurance Plan (Continued) 1. Plan Overview (Continued) 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. 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 - Amortization of Net OPEB Obligation - Annual OPEB cost (expense) $ 212,390 Estimated contributions made 125,678 Increase/(decrease) in net OPEB obligation $ 86,712 Net OPEB (asset)/obligation - beginning of year Net OPEB (asset)/obligation - end of year $ 86,712 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 4/30/2016 $ 212,390 $ 125,678 59.2% $ 86,712 4/30/2015 - - - - 4/30/2014 - 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 Page 45 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 13 - POST EMPLOYMENT BENEFIT COMMITMENTS (Continued) A. Retiree Insurance Plan (Continued) 5. Actuarial Assumptions and Methods (Continued) 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 B. Social Security 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 All employees are covered under Social Security. The City paid the total required contribution for the current fiscal year. NOTE 14 - INTERFUND BALANCES AND TRANSFERS Interfund balances at April 30, 2016 consisted of the following: Due From Due To Nonmajor Governmental Funds Nonmajor Governmental Funds $ 171,741 General Fund Nonmajor Governmental Funds 5,675 General Fund Water and Sewer Fund 119,449 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, 2016 consisted of the following: Transfer From General Fund Nonmajor Governmental Funds Water and Sewer Fund Nonmajor Governmental Funds Transfer To Amount Nonmajor Governmental Funds $ 2,263,007 General Fund 69,877 Nonmajor Governmental Funds 115,866 Water and Sewer Fund 16.847 Page 46 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 14 - INTERFUND BALANCES AND TRANSFERS (Continued) 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 and (2) move receipts restricted to debt service from the funds collecting the receipts to the Debt Service Fund as debt service payments become due. NOTE 15 - 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 2016 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, 2016, there were no significant adjustments in premiums based on actual experience. NOTE 16 - 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 $922,092, for completion of the Recreation Center for $167,234, and for dispatch renovations in City Hall for $900,000. For the Water and Sewer Fund there were outstanding costs for the waste water treatment plant consolidation totaling $32,937,976, and road projects for $525,000. NOTE 17 - CONTINGENCIES There is no outstanding litigation which may have a materially adverse effect on the City's financial position. NOTE 18 - 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. Page 47 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 18 - LEGAL DEBT LIMITATION (Continued) 2015 EAV $ 545,123,709 X 8.625% Debt Margin $ 47,016,920 Current Debt 11,220,667 Remaining Debt Margin $ 35,796,253 NOTE 19 - SUBSEQUENT EVENTS On June 1, 2016 the City issued Industrial Development Revenue Bonds, Series 2016A and 2016B in the amount of $7,500,000. The issue was made for the purpose of lending the proceeds collectively to K&L Equity and Fabrik Industries Inc. for the purpose of financing a construction project. Principal of the bonds is to be paid by the City, solely from payment to be made by K&L Equity and Fabrik Industries, Inc. K&L Equity and Fabrik Industries are collectively responsible for 100% of the payments related to these bonds. NOTE 20 - CHANGE IN ACCOUNTING PRINCIPLE Effective in the year ended April 30, 2016, the City implemented GASB Statement No. 68, Accounting and Financial Reporting for Pensions and GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date. Page 48 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, 2016 4/30/2016* TOTAL PENSION LIABILITY Service Cost $ 652,882 Interest 2,286,008 Differences Between Expected and Actual Experience 86,269 Changes in Assumptions 44,481 Benefit Payments, Including Refunds of Member Contributions (1,144,016) Net Change in Total Pension Liability $ 1,925,624 Total Pension Liability - Beginning 30,807,171 Total Pension Liability - Ending $ 32,732,795 PLAN FIDUCIARY NET POSITION Contributions - Employer $ 801,851 Contributions - Member 277,350 Net Investment Income 133,288 Benefit Payments, Including Refunds of Member Contributions (1,144,016) Administrative Expenses (161,598) Net Change in Plan Fiduciary Net Position $ (93,125) Plan Net Position - Beginning 26,690,018 Plan Net Position - Ending $ 26,596,893 City's Net Pension Liability $ 6,135,902 Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 81.25% Covered -Employee Payroll $ 6,163,340 Employer's Net Pension Liability as a Percentage of Covered -Employee Payroll 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 49 CITY OF MCHENRY, ILLINOIS ILLINOIS MUNICIPAL RETIREMENT FUND SCHEDULE OF EMPLOYER CONTRIBUTION LAST TEN FISCAL YEARS 4/30/2016* Actuarial Determined Contribution $ 801,851 Contributions in Relation to Actuarially Determined Contribution 801,851 Contribution Deficiency/(Excess) $ - Covered -Employee Payroll Contributions as a Percentage of Covered -Employee Payroll $ 6,163,340 Notes to Schedule: Actuarial Method and Assumptions Used on the Calculation of the 2015 Contribution Rate 13.01 % 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: 28-year closed period until remaining period reaches 15 years (then 15-year rolling period) Asset Valuation Method: 5-year smoothed market; 20% corridor Wage Growth: 4% Price Inflation: 3%, approximate; No explicit price inflation assumption is used in this valuation. Salary Increases: 4.40% to 16%, 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 2011 valuation pursuant to an experience study of the period 2008 to 2010. Mortality: RP-2000 Combined Healthy Mortality Table, adjusted for mortality improvements to 2020 using projection scale AA. For men, 120% of the table rates were used. For women, 92% of the table rates were used. For disabled lives, the mortality rates are the rates applicable to non -disabled lives set forward ten years. *Based on Valuation Assumptions used in the December 31, 2013 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 50 CITY OF MCHENRY, ILLINOIS POLICE PENSION PLAN SCHEDULE OF CHANGES IN THE EMPLOYER'S NET PENSION LIABILITY AND RELATED RATIOS APRIL 30, 2016 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 4/30/2016 4/30/2015 $ 948,282 $ 876,654 2,940,204 2,804,198 (531,862) (300,710) 4,137,023 391,028 (2,046,745) (1,868,756) $ 5,446,902 $ 1,902,414 40,226,092 38,323,678 $ 45,672,994 $ 40,226,092 $ 1,386,205 $ 1,295,101 513,111 381,363 (228,847) 1,101,915 (2,046,745) (1,868,756) (29,539) (36,845) $ (405,815) $ 872,778 21,151,953 20,279,175 $ 20,746,138 $ 21,151,953 $ 24,926,856 $ 19,074,139 45.42% 52.58% $ 3,880,748 $ 3,791,467 642.32% 503.08% 2016 2015 Annual Money -Weighted Rate of Return, Net of Investment Expenses -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 51 CITY OF MCHENRY, ILLINOIS POLICE PENSION PLAN SCHEDULE OF EMPLOYER CONTRIBUTION LAST TEN FISCAL YEARS 4/30/2016 4/30/2015 Actuarial Determined Contribution $ 1,387,374 $ 1,295,577 Contributions in Relation to Actuarially Determined Contribution 1,386,205 1,295,101 Contribution Deficiency/(Excess) $ 1,169 $ 476 Covered -Employee Payroll $ 3,880,748 $ 3,791,467 Contributions as a Percentage of Covered -Employee Payroll 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 52 CITY OF McHENRY, ILLINOIS RETIREE INSURANCE PLAN SCHEDULE OF FUNDING PROGRESS APRIL 30, 2016 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) 4/30/2016 $ - $ 5,023,256 $ 5,023,256 0.00% $ 7,322,297 69% 4/30/2015 4/30/2014 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, 2016 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 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 Public Works Administration Street Department Parks and Recreation Parks and Recreation CAPITAL OUTLAY Public Safety Police Department Parks and Recreation Parks and Recreation Budgeted Amounts Original Final Actual Amounts $ 5,135,208 $ 5,135,208 $ 5,139,820 8,457,419 2,450,000 65,000 2,400 62,000 125,000 140,000 298,000 472,822 496,000 1,195,110 3,800 39,253 40,000 14,853 18,000 489,795 63,000 $ 19,567,660 $ 1,438,587 171,868 629,157 793,587 $ 3,033,199 $ 6,453 9,516,591 $ 9,523,044 $ 271,713 2,862,655 $ 3,134,368 $ 2,335,643 $ 2,335,643 8,457,419 2,450,000 65,000 2,400 62,000 125,000 140,000 298,000 472,822 496,000 1,195,110 3,800 39,253 40,000 14,853 18,000 489,795 63,000 $ 19,567,660 $ 1,513,587 171,868 658,157 918,587 $ 3,262,199 $ 6,453 9,516,591 $ 9,523,044 $ 271,713 2,862,655 $ 3,134,368 $ 2,335,643 $ 2,335,643 8,969,543 2,760,806 74,272 63,467 143,736 7,470 153,817 324,114 695,609 508,297 1,221,173 13,121 42,476 72,834 13,500 38,368 655,637 8,018 $ 20,906,078 $ 1,514,645 161,420 653,021 961,546 $ 3,290,632 $ 6,053 9,421,826 $ 9,427,879 $ 267,262 2,810,543 $ 3,077,805 $ 2,296,145 $ 2,296,145 $ 4,240 $ 53,180 $ 113,558 $ 4,240 $ 53,180 17,388 $ 130,946 See Accompanying Independent Auditor's Report Page 54 CITY OF MCHENRY, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERALFUND FOR THE YEAR ENDED APRIL 30, 2016 EXPENDITURES (Continued) Debt Service Principal Total Expenditures EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES OTHER FINANCING SOURCES/(USES) Transfers Sale of City Property NET CHANGE IN FUND BALANCE FUND BALANCE - MAY 1, 2015 FUND BALANCE - APRIL 30, 2016 Budgeted Amounts Original Final Actual Amounts $ 1,945 $ 1,945 $ 1,547 $ 1,945 $ 1,945 $ 1,547 $ 18,032,439 $ 18,310,379 $ 18,224,954 $ 1,535,221 $ 1,257,281 $ 2,681,124 $ (1,988,185) $ (2,105,507) $ (2,193,130) 10,000 10,000 51,001 $ (1,978,185) $ (2,095,507) $ (2,142,129) $ (442,964) $ (838,226) $ 538,995 9,431,420 9,431,420 10,851,827 $ 8,988,456 $ 8,593,194 $ 11,390,822 See Accompanying Independent Auditor's Report Page 55 CITY OF MCHENRY, ILLINOIS SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL RECREATION CENTER FUND FOR THE YEAR ENDED APRIL 30, 2016 REVENUES Other Local Sources Charges for Services Interest Miscellaneous Rent Donations Concessions Other Miscellaneous Total Revenues EXPENDITURES Current Parks and Recreation Parks and Recreation Capital Outlay Parks and Recreation Parks and Recreation Debt Service Interest and Fees Total Expenditures EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES OTHER FINANCING SOURCES/(USES) Transfers Bond Proceeds Bond Premium NET CHANGE IN FUND BALANCE FUND BALANCE - MAY 1, 2015 FUND BALANCE - APRIL 30, 2016 Budgeted Amounts Actual Original Final Amounts $ 85,986 2,000 2,000 2,235 - - 2,891 - - 2,500 - - 74 - - 759 $ 2,000 $ 2,000 $ 94,445 $ - $ - $ 104,213 $ - $ - $ 104,213 $ 4,800,000 $ 5,159,297 $ 4,597,508 $ 4,800,000 $ 5,159,297 $ 4,597,508 $ - $ - $ 22,252 $ - $ - $ 22,252 $ 4,800,000 $ 5,159,297 $ 4,723,973 $ (4,798,000) $ (5,157,297) $ (4,629,528) $ (80,000) $ (80,000) $ (67,377) - - 2,015,000 - - 17,938 $ (80,000) $ (80,000) $ 1,965,561 $ (4,878,000) $ (5,237,297) $ (2,663,967) 5,483,092 5,483,092 3,637,439 $ 605,092 $ 245,795 $ 973,472 See Accompanying Independent Auditor's Report Page 56 CITY OF MCHENRY, ILLINOIS NOTES TO REQUIRED SUPPLEMENTARY INFORMATION APRIL 30, 2016 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 27, 2015 and was amended June 15, 2015, November 2, 2015, November 16, 2015, and April 22, 2016. NOTE 2 - EXCESS OF EXPENDITURES OVER BUDGET For the year ended April 30, 2016, no fund presented as Required Supplementary Information had expenditures that exceeded the budget. Page 57 SUPPLEMENTAL FINANCIAL INFORMATION CITY OF MCHENRY, ILLINOIS COMBINING BALANCE SHEET - GENERAL FUND APRIL 30, 2016 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 $ 7,835,977 $ 291,905 $ 255,025 $ 15,290 $ (6,092) $ 84,552 $ 291,686 $ 7,247 $ 8,775,590 Investments 138,627 19,869 - 1,555 3,614 16,233 - 179,898 Prepaid Expenses 31,118 - - - - - 31,118 Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed 66,124 6,450 12,371 50,288 - 135,233 Accounts Receivable - Unbilled 37,664 - 29,700 - 22,572 89,936 Property Taxes 5,111, 768 - - 5,111,768 Accrued Interest 591 85 6 16 68 766 Due from Other Governmental Units 3,045,612 3,045,612 Due from Other Funds 15,000 (15,000) - Cable Franchise Fee Receivable 111,004 - - - - - - 111,004 TOTAL ASSETS $ 16,393,485 $ 318,309 $ 297,096 $ 16,851 $ (6,092) $ 138,470 $ 330,559 $ (7,753) $ 17,480,925 LIABILITIES Accounts Payable and Accrued Expenses $ 722,551 $ - $ 6,577 $ - $ $ 22,844 $ - $ (7,753) $ 744,219 Due to Other Funds 125,124 - - 125,124 Unearned Revenue 108,992 108,992 TOTAL LIABILITIES $ 956,667 $ $ 6,577 $ $ $ 22,844 $ $ (7,753) $ 978,335 DEFERRED INFLOWS OF RESOURCES Unavailable Revenue - Property Taxes $ 5,111,768 $ $ - $ $ $ - $ $ $ 5,111,768 TOTAL DEFERRED INFLOWS OF RESOURCES $ 5,111,768 $ $ $ $ $ $ $ $ 5,111,768 FUND BALANCES Nonspendable $ 31,118 $ $ $ $ $ $ $ $ 31,118 Assigned for: Alarm - 290,519 290,519 Tourism - 330,559 330,559 Band - 16,851 - 16,851 Capital Projects 3,518,908 318,309 - 3,837,217 Revolving Loan - - 115,626 115,626 Unassigned 6,775,024 (6,092) - - 6,768,932 TOTAL FUND BALANCES $ 10,325,050 $ 318,309 $ 290,519 $ 16,851 $ (6,092) $ 115,626 $ 330,559 $ $ 11,390,822 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES $ 16,393,485 $ 318,309 $ 297,096 $ 16,851 $ (6,092) $ 138,470 $ 330,559 $ (7,753) $ 17,480,925 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, 2016 Alarm Civil Revolving Total Annexation Board Band Defense Loan Tourism General General Fund Fund Fund Fund Fund Fund Fund Fund REVENUES Local Taxes Property Tax $ 5,139,820 $ $ $ $ $ $ $ 5,139,820 Intergovernmental State Sales Tax 8,969,543 8,969,543 State Income Tax 2,760,806 2,760,806 State Replacement Tax 74,272 74,272 Inter Track Wagering Tax 63,467 63,467 State Telecommunications Tax 143,736 143,736 State Grants 7,470 7,470 Other Local Sources Hotel/Motel Tax - 153,817 153,817 Franchise Fees 324,114 - 324,114 Licenses and Permits 695,609 695,609 Fines and Forfeitures 508,297 508,297 Charges for Services 1,045,766 175,407 - - 1,221,173 Interest 11,231 154 89 9 1,497 141 13,121 Miscellaneous Rent 42,476 - - - - 42,476 Royalties - 72,834 72,834 Donations 13,500 - 13,500 Annexation Fees - 38,368 38,368 Reimbursements 655,637 - 655,637 Other Miscellaneous 8,018 - - - 8,018 Total Revenues $ 20,463,762 $ 111,356 $ 175,496 $ 9 $ $ 1,497 $ 153,958 $ 20,906,078 EXPENDITURES Current General Office Administration $ 1,502,645 $ $ $ $ $ $ 12,000 $ 1,514,645 Elected Officials 161,420 - 161,420 Community Development 653,021 653,021 Finance Department 961,546 - 961,546 $ 3,278,632 $ $ $ $ $ $ 12,000 $ 3,290,632 Public Safety Police Commission $ 6,053 $ $ $ $ $ $ - $ 6,053 Police Department 9,347,269 71,269 3,288 9,421,826 $ 9,353,322 $ $ 71,269 $ $ 3,288 $ $ $ 9,427,879 Public Works Administration $ 267,262 $ $ - $ $ - $ $ $ 267,262 Street Department 2,810,543 2,810,543 $ 3,077,805 $ $ $ $ $ $ $ 3,077,805 Parks and Recreation Parks and Recreation $ 2,283,232 $ $ $ 12,913 $ $ $ $ 2,296,145 $ 2,283,232 $ $ $ 12,913 $ $ $ $ 2,296,145 See Accompanying Independent Auditor's Report Page 59 CITY OF MCHENRY, ILLINOIS FUND FINANCIAL STATEMENTS COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GENERALFUND FOR THE YEAR ENDED APRIL 30, 2016 Alarm Civil Revolving Total Annexation Board Band Defense Loan Tourism General General Fund Fund Fund Fund Fund Fund Fund Fund EXPENDITURES (Continued) Capital Outlay Public Safety Police Department $ 113,558 $ $ $ $ $ $ $ 113,558 Parks and Recreation Parks and Recreation 17,388 17,388 $ 130,946 $ $ $ $ $ $ $ 130,946 Debt Service Principal $ 1,547 $ $ $ $ $ $ $ 1,547 $ 1,547 $ $ $ $ $ $ $ 1,547 Total Expenditures $ 18,125,484 $ $ 71,269 $ 12,913 $ 3,288 $ $ 12,000 $ 18,224,954 EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 2,338,278 $ 111,356 $ 104,227 $ (12,904) $ (3,288) $ 1,497 $ 141,958 $ 2,681,124 OTHER FINANCING SOURCES/(USES) Transfers $ (2,103,130) $ (35,000) $ - $ 15,000 $ 5,000 $ - $ (75,000) $ (2,193,130) Sale of City Property 51,001 - - 51,001 $ (2,052,129) $ (35,000) $ - $ 15,000 $ 5,000 $ - $ (75,000) $ (2,142,129) NET CHANGE IN FUND BALANCE $ 286,149 $ 76,356 $ 104,227 $ 2,096 $ 1,712 $ 1,497 $ 66,958 $ 538,995 FUND BALANCE - MAY 1, 2015 10,038,901 241,953 186,292 14,755 (7,804) 114,129 263,601 10,851,827 FUND BALANCE - APRIL 30, 2016 $ 10,325,050 $ 318,309 $ 290,519 $ 16,851 $ (6,092) $ 115,626 $ 330,559 $ 11,390,822 See Accompanying Independent Auditor's Report Page 60 CITY OF MCHENRY, ILLINOIS COMBINING BALANCE SHEET OTHER GOVERNMENTAL FUNDS APRIL 30, 2016 Special Special Service Service Total Capital Capital Debt Motor Developer Area #4 - Area #6 - Other Pageant Audit Improvements Equipment Service Fuel Tax Donations TIF Lakewood Huntersville Governmental Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Funds ASSETS Cash and Cash Equivalents $ $ 19,698 $ 1,621,858 $ 451,887 $ - $ 613,448 $ 854,854 $ $ $ $ 3,561,745 Deposit with Paying Agent - - - 547,203 - - 547,203 Investments 492 98,209 23,290 16,063 62,866 395 201,315 Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed - - - - 5,400 - 5,400 Property Taxes 26,428 - - - 322,158 16,847 365,433 Accrued Interest 3 419 99 68 1 267 - 2 859 Due from Other Governmental Units - - 147,229 - - 147,229 Due from Other Funds 177,416 - 177,416 Reimbursements Receivable - - - - - - 328,220 - 328,220 TOTAL ASSETS $ $ 46,621 $ 1,720,486 $ 475,276 $ 563,334 $ 938,094 $ 923,387 $ 650,378 $ 17,244 $ $ 5,334,820 LIABILITIES Accounts Payable and Accrued Expenses $ - $ $ 7,153 $ $ - $ 6,458 $ 9,809 $ 428 $ - $ - $ 23,848 Overdrafts 1,198 - 233,442 - - 761,451 369 179,115 1,175,575 Due to Other Governmental Units - - - 28,142 - - - 28,142 Due to Other Funds - 171,741 - 171,741 Unearned Revenue 800 - - - - - - - 800 TOTAL LIABILITIES $ 1,998 $ $ 178,894 $ $ 233,442 $ 6,458 $ 37,951 $ 761,879 $ 369 $ 179,115 $ 1,400,106 DEFERRED INFLOWS OF RESOURCES Unavailable Revenue - Property Taxes $ - $ 26,428 $ - $ $ - $ - $ - $ 322,158 $ 16,847 $ - $ 365,433 Unavailable Revenue - Grants - 5,381 - - - 5,381 Unavailable Revenue - Rent - - 2,400 - - 2,400 TOTAL DEFERRED INFLOWS OF RESOURCES $ $ 26,428 $ $ $ $ 5,381 $ 2,400 $ 322,158 $ 16,847 $ $ 373,214 FUND BALANCES Restricted for: Capital Projects $ $ - $ $ $ $ - $ 647,414 $ - $ - $ $ 647,414 Special Service Areas - - 17 17 Tax Increment Financing - 25,574 25,574 Assigned for: Audit 20,193 - - 20,193 Highways and Streets - 926,255 - 926,255 Capital Projects 1,541,592 - 235,622 1,777,214 Capital Equipment - 475,276 - 475,276 Debt Service - 329,892 329,892 Special Service Areas - 11 11 Unassigned (1,998) - - - - - - (459,233) - (179,115) (640,346) TOTAL FUND BALANCES $ (1,998) $ 20,193 $ 1,541,592 $ 475,276 $ 329,892 $ 926,255 $ 883,036 $ (433,659) $ 28 $ (179,115) $ 3,561,500 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES $ - $ 46,621 $ 1,720,486 $ 475,276 $ 563,334 $ 938,094 $ 923,387 $ 650,378 $ 17,244 $ - $ 5,334,820 See Accompanying Independent Auditor's Report Page 61 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OTHER GOVERNMENTAL FUNDS FOR THE YEAR ENDED APRIL 30, 2016 Special Special Service Service Total Capital Capital Debt Motor Developer Area #4 - Area #6 - Other Pageant Audit Improvements 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 $ $ 26,410 $ $ $ $ - $ $ 314,911 $ 16,847 $ $ 358,168 Intergovernmental State Motor Fuel Tax - 722,703 - - 722,703 State Grants 39,844 39,844 Federal Grants 88,119 88,119 Bond Interest Rebates 36,028 - 36,028 Other Local Sources Interest 9 1,376 243 78 756 593 2 3,057 Miscellaneous Rent - - - 43,326 43,326 Donations 319,009 - 319,009 Reimbursements - 329,220 329,220 Other Miscellaneous 3,949 - - - - - - - - 3,949 $ 3,949 $ 26,419 $ 1,376 $ 243 $ 36,106 $ 851,422 $ 362,928 $ 644,131 $ 16,849 $ $ 1,943,423 EXPENDITURES Current General Office $ 3,311 $ 24,826 $ 517 $ $ $ - $ $ 62,099 $ $ $ 90,753 Public Works - - - 97,672 - 97,672 Parks and Recreation - - 136,027 - 136,027 Capital Outlay 947,629 258,993 622,106 64,258 10,149 1,903,135 Debt Service Principal - - 1,265,000 - - - 1,265,000 Interest and Fees - - - - 420,305 - - - 420,305 $ 3,311 $ 24,826 $ 948,146 $ 258,993 $ 1,685,305 $ 719,778 $ 200,285 $ 72,248 $ $ $ 3,912,892 EXCESS OR (DEFICIENCY) OF REVENUES OVER EXPENDITURES $ 638 $ 1,593 $ (946,770) $ (258,750) $ (1,649,199) $ 131,644 $ 162,643 $ 571,883 $ 16,849 $ $ (1,969,469) OTHER FINANCING SOURCES/(USES) Transfers $ - $ - $ 1,254,820 $ 243,225 $ 1,495,676 $ (400,260) $ - $ (217,088) $ (16,847) $ $ 2,359,526 Refunding Bond Proceeds - - 4,360,000 4,360,000 Bond Premium 73,556 73,556 Bond Refunding Payment to Escrow Agent - - (4,295,000) (4,295,000) $ - $ - $ 1,254,820 $ 243,225 $ 1,634,232 $ (400,260) $ - $ (217,088) $ (16,847) $ $ 2,498,082 NET CHANGE IN FUND BALANCES $ 638 $ 1,593 $ 308,050 $ (15,525) $ (14,967) $ (268,616) $ 162,643 $ 354,795 $ 2 $ $ 528,613 FUND BALANCES - MAY 1, 2015 (2,636) 18,600 1,233,542 490,801 344,859 1,140,120 720,393 (738,454) 26 (179,115) 3,028,136 FUND BALANCE ADJUSTMENT (Note 8) - - - - 54,751 - (50,000) 4,751 FUND BALANCES -APRIL 30, 2016 $ (1,998) $ 20,193 $ 1,541,592 $ 475,276 $ 329,892 $ 926,255 $ 883,036 $ (433,659) $ 28 $ (179,115) $ 3,561,500 See Accompanying Independent Auditor's Report Page 62 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF NET POSITION WATER AND SEWER FUNDS APRIL 30, 2016 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 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 $ 3,715,279 $ 1,220,629 $ (916,192) $ 336,266 $ 4,355,982 413,476 251,303 474,931 96,838 1,236,548 27,040 - - - 27,040 454,553 - 454,553 547,665 - - - 547,665 1,168 698 1,032 264 3,162 4,442 115,007 - - 119,449 23,953 - - 23,953 $ 5,187,576 $ 1,587,637 $ (440,229) $ 433,368 $ 6,768,352 $ 2,208,117 $ $ - $ $ 2,208,117 2,694,919 - 2,694,919 65,007,456 - 65,007,456 1,348,193 - 1,348,193 5,427,654 2,863,896 8,291,550 (28,281,810) - (28,281,810) $ 48,404,529 $ $ 2,863,896 $ $ 51,268,425 $ 53,592,105 $ 1,587,637 $ 2,423,667 $ 433,368 $ 58,036,777 $ 445,777 $ $ - $ $ 445,777 $ 445,777 $ $ - $ $ 445,777 $ 2,529,658 $ - $ 555,876 $ $ 3,085,534 - 3,000 - 3,000 246,675 - - 246,675 90,795 - 90,795 341,571 - 341,571 $ 3,208,699 $ 3,000 $ 555,876 $ $ 3,767,575 $ 68,663 $ $ - $ $ 68,663 1,482,715 - 1,482,715 3,044,274 - 3,044,274 6,173, 804 - 6,173,804 $ 10,769,456 $ $ - $ $ 10,769,456 $ 13,978,155 $ 3,000 $ 555,876 $ $ 14,537,031 $ 38,844,880 $ - $ 2,863,896 $ - $ 41,708,776 1,214,847 1,584,637 (996,105) 433,368 2,236,747 $ 40,059,727 $ 1,584,637 $ 1,867,791 $ 433,368 $ 43,945,523 See Accompanying Independent Auditor's Report Page 63 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION WATER AND SEWER FUNDS FOR THE YEAR ENDED APRIL 30, 2016 Capital Utility Marina Total Water/Sewer Development Improvements Operations Water and Fund Fund Fund Fund Sewer Funds OPERATING REVENUES Charges for Services Customer Fees $ 4,517,097 $ 388,158 $ - $ - $ 4,905,255 Capital Fees 157,507 - - - 157,507 Debt Service Fees 696,170 - - - 696,170 Penalties 119,083 - - - 119,083 Water Meter Sales 20,000 - - - 20,000 Other 20,172 - - - 20,172 $ 5,530,029 $ 388,158 $ - $ - $ 5,918,187 OPERATING EXPENSES Water Department Personnel Salaries $ 346,898 $ - $ - $ - $ 346,898 Miscellaneous Personnel Expenses 205,283 - - - 205,283 Other Operating Expenses 709,391 - - - 709,391 Depreciation 495,277 - - - 495,277 Sewer Department Personnel Salaries 546,186 - - - 546,186 Miscellaneous Personnel Expenses 294,589 - - - 294,589 Other Operating Expenses 1,417,045 - - 36,642 1,453,687 Depreciation 1,164,352 - - - 1,164,352 Utility Work Department Personnel Salaries 560,811 - - - 560,811 Miscellaneous Personnel Expenses 283,791 - - - 283,791 Other Operating Expenses 144,710 - - - 144,710 $ 6,168,333 $ - $ - $ 36,642 $ 6,204,975 OPERATING INCOME/(LOSS) $ (638,304) $ 388,158 $ - $ (36,642) $ (286,788) NON -OPERATING REVENUE/(EXPENSE) Interest Income $ 2,811 $ 569 $ 3,094 $ 223 $ 6,697 Rental Income 98,944 - - 43,422 142,366 Interest Rebate Income 64,953 - - - 64,953 Interest and Fees (248,117) - - - (248,117) Amortization (3,429) - - - (3,429) $ (84,838) $ 569 $ 3,094 $ 43,645 $ (37,530) INCOME/(LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS $ (723,142) $ 388,727 $ 3,094 $ 7,003 $ (324,318) CAPITAL CONTRIBUTIONS - - - - - TRANSFERS (TO)/FROM OTHER FUNDS (115,866) - 16,847 - (99,019) CHANGE IN NET POSITION $ (839,008) $ 388,727 $ 19,941 $ 7,003 $ (423,337) NET POSITION - MAY 1, 2015 41,830,534 1,195,910 1,847,850 426,365 45,300,659 NET POSITION ADJUSTMENT (Note 8) (931,799) - - - (931,799) NET POSITION - APRIL 30, 2016 $ 40,059,727 $ 1,584,637 $ 1,867,791 $ 433,368 $ 43,945,523 See Accompanying Independent Auditor's Report Page 64 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF NET POSITION INTERNAL SERVICE FUNDS APRIL 30, 2016 ASSETS Current Assets Cash and Cash Equivalents Investments Prepaid Expenses Receivables (Net of Allowance for Estimated Uncollectible Amounts) Accounts Receivable - Billed 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 NET POSITION Net Investment in Capital Assets Unrestricted/(Deficit) TOTAL NET POSITION Employee Risk Information Total Insurance Management Technology Internal Service Fund Fund Fund Funds $ 4,358 $ 711,729 $ 111,767 $ 827,854 - - 8,122 8,122 237,215 - - 237,215 3,185 - - 3,185 - - 35 35 $ 244,758 $ 711,729 $ 119,924 $ 1,076,411 $ - $ - $ 375,712 $ 375,712 - - (252,333) (252,333) $ - $ - $ 123,379 $ 123,379 $ 244,758 $ 711,729 $ 243,303 $ 1,199,790 $ - $ - $ 52,618 $ 52,618 $ - $ - $ 52,618 $ 52,618 $ 1,513 $ 4,890 $ 5,930 $ 12,333 198,427 - - 198,427 65,966 - - 65,966 $ 265,906 $ 4,890 $ 5,930 $ 276,726 $ - $ - $ 2,143 $ 2,143 - - 175,017 175,017 $ - $ - $ 177,160 $ 177,160 $ 265,906 $ 4,890 $ 183,090 $ 453,886 $ - $ - $ 123,379 $ 123,379 (21,148) 706,839 (10,548) 675,143 $ (21,148) $ 706,839 $ 112,831 $ 798,522 See Accompanying Independent Auditor's Report Page 65 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION INTERNAL SERVICE FUNDS FOR THE YEAR ENDED APRIL 30, 2016 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 INCOME/(LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS CAPITAL CONTRIBUTIONS CHANGE IN NET POSITION NET POSITION - MAY 1, 2015 NET POSITION ADJUSTMENT (Note 8) NET POSITION - APRIL 30, 2016 Employee Risk Information Total Insurance Management Technology Internal Service Fund Fund Fund Funds $ 2,765,004 $ 747,800 $ 461,101 $ 3,973,905 $ 2,765,004 $ 747,800 $ 461,101 $ 3,973,905 $ - $ - $ 163,368 $ 163,368 2,783,208 - 72,481 2,855,689 3,216 617,393 165,687 786,296 - - 37,391 37,391 $ 2,786,424 $ 617,393 $ 438,927 $ 3,842,744 $ (21,420) $ 130,407 $ 22,174 $ 131,161 3 207 52 262 $ (21,417) $ 130,614 $ 22,226 $ 131,423 $ (21,417) $ 130,614 $ 22,226 $ 131,423 269 576,225 200,593 777,087 - - (109,988) (109,988) $ (21,148) $ 706,839 $ 112,831 $ 798,522 See Accompanying Independent Auditor's Report Page 66 CITY OF MCHENRY, ILLINOIS COMBINING SCHEDULE OF NET POSITION AGENCYFUNDS APRIL 30, 2016 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 McHenry Retained Character Developmental Personnel Total Counts Escrow Escrow Agency Fund Fund Fund Funds $ 3,627 $ 6,712 $ (5,899) $ 4,440 - - 11,922 11,922 $ 3,627 $ 6,712 $ 6,023 $ 16,362 $ - $ - $ 12,040 $ 12,040 - 6,712 (6,017) 695 3,627 - - 3,627 $ 3,627 $ 6,712 $ 6,023 $ 16,362 See Accompanying Independent Auditor's Report Page 67 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, 2016 REVENUES Local Taxes Property Tax Other Local Sources Miscellaneous Reimbursements 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, 2015 FUND BALANCE ADJUSTMENT (NOTE 8) FUND BALANCE - APRIL 30, 2016 Budgeted Amounts Original Actual and Final Amounts $ 325,000 $ 314,911 1,000 329,220 $ 326,000 $ 644,131 $ 62,000 $ 62,099 $ 20,000 $ 10,149 $ 82,000 $ 72,248 $ 244,000 $ 571,883 (242,095) (217,088) $ 1,905 $ 354,795 (492,196) (738,454) - (50,000) $ (490,291) $ (433,659) See Accompanying Independent Auditor's Report Page 68 CITY OF McHENRY, ILLINOIS SUMMARY OF STATE GRANTS FOR THE YEAR ENDED APRIL 30, 2016 REVENUE REVENUE PROGRAM RECOGNIZED EXPENSES RECOGNIZED EXPENSES GRANT GRANT OR AWARD 5/1/2015 TO 5/1/2015 TO INCEPTION TO INCEPTION TO RECEIVABLE UNEARNED AMOUNT 4/30/2016 4/30/2016 4/30/2016 4/30/2016 4/30/2016 4/30/2016 Illinois Department of Transportation Illinois Jobs Now! FY2015 Grant 239,064 $ 39,844 $ 39,844 $ 239,064 $ 239,064 $ - $ - Highway Safety Reimbursement Grants N/A 7,470 7,470 7,470 7,470 $ 47,314 $ 47,314 $ 246,534 $ 246,534 $ $ Total State and Local Grants $ 47,314 $ 47,314 $ 246,534 $ 246,534 $ $ Unaudited Page 69 CITY OF McHENRY, ILLINOIS SUMMARY OF FEDERAL GRANTS FOR THE YEAR ENDED APRIL 30. 2016 REVENUE REVENUE FEDERAL GRANTOR/ PROGRAM RECOGNIZED EXPENSES RECOGNIZED EXPENSES GRANT GRANT PASS -THROUGH GRANTOR OR AWARD 5/1/2015 TO 5/1/2015 TO INCEPTION TO INCEPTION TO RECEIVABLE UNEARNED PROGRAM TITLE AMOUNT 4/30/2016 4/30/2016 4/30/2016 4/30/2016 4/30/2016 4/30/2016 Federal Highway Administration/Illinois Department of Transportation Capital Improvement Grants N/A $ 88,119 $ 88,119 $ 178,699 $ 178,699 $ 85,801 $ - Total Federal Financial Assistance $ 88,119 $ 88,119 $ 178,699 $ 178,699 $ 85,801 $ Unaudited Page 70 ANNUAL FEDERAL FINANCIAL COMPLIANCE SECTION �ec&co. I 815.344.1300 mchenry 847.382.3366 barrington 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 We have audited CITY OF McHENRY, ILLINOIS' compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on City of McHenry's major federal programs for the year ended April 30, 2016. City of McHenry's major federal program is identified in the summary of auditor's results section of the accompanying Schedule of Findings and Questioned Costs. Management's Responsibility n 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 City of McHenry's major federal program 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 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 the 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 the major federal program for the year ended April 30, 2016. Page 71 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. F wla� (90. EDER, CASELLA & CO. Certified Public Accountants McHenry, Illinois September 16, 2016 Page 72 City of McHenry Schedule of Expenditures of Federal Awards by Grant For the Year Ended April 30, 2016 Expenditures Federal Agency Federal Other Award From Pass- From Passed through (Pass -Through Agency) Federal Program CFDA Number Number Through Awards Direct Awards Total to Subrecipients CWSRF Cluster Environmental Protection Agency Capitalization Grants for Clean Water (via Illinois Environmental Protection Agency; State Revolving Funds 66.458 L175284 $ 5,885,211 $ $ 5,885,211 $ Total CWSRF Cluster: $ 5,885,211 $ $ 5,885,211 $ Highway Planning and Construction Cluster Federal Highway Administration, Department of Transportation (via Illinois Department of Transportation) Highway Planning and Construction 20.205 11-00073-00-RS $ 2,318 $ $ 2,318 $ Federal Highway Administration, Department of Transportation (via Illinois Department of Transportation) Highway Planning and Construction 20.205 13-00077-00-RS 85,801 85,801 Total Highway Planning and Construction Cluster: $ 88,119 $ $ 88,119 $ Total Federal Awards Expended: $ 5,973,330 $ $ 5,973,330 Page 73 CITY OF MCHENRY, ILLINOIS NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED APRIL 30, 2016 NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the "Schedule) includes the federal award activity of City of McHenry under programs of the federal government for the year ended April 30, 2016 and is presented on the GAAP basis of accounting. The information in this Schedule is presented in accordance with the 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLIES Expenditures reported on the Schedule are reported on the GAAP 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. City of McHenry has elected not to use the 10% de Minimis indirect cost rate as allowed under the Uniform Guidance. NOTE 3 - SUBRECIPIENTS The City did not provide federal awards to subrecipients during the year ended April 30, 2016. NOTE 4 - NONCASH ASSISTANCE The City did not receive federal awards in the form noncash assistance during the year ended April 30, 2016. NOTE 5 - INSURANCE The City did not receive any federal awards in the form of insurance provided during the year ended April 30, 2016. NOTE 6 - LOANS AND LOAN GUARANTEES The City did not receive any federal awards in the form of loans or loan guarantees during the year ended April 30, 2016. Page 74 CITY OF MCHENRY, ILLINOIS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED APRIL 30, 2016 1) Summary of auditor's results: a) An unmodified opinion report was issued. 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 75 CITY OF MCHENRY, ILLINOIS SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FOR THE YEAR ENDED APRIL 30, 2016 There were no prior year audit findings Page 76 CITY OF MCHENRY, ILLINOIS CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS FOR THE YEAR ENDED APRIL 30, 2016 There were no current year findings in which a corrective action plan was necessary Page 77 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 CONSENT AGENDA SUPPLEMENT DATE: October 3, 2016 TO: Mayor and City Council FROM: Carolyn Lynch, Finance Director RE: Supplemental Appropriation Ordinance 15-16 ATTACHMENTS: Supplemental Appropriation Ordinance Supplemental Appropriation List AGENDA ITEM SUMMARY: Council is being asked to consider and approve the attached supplemental ordinance for the fiscal year 2015/16, The original appropriation ordinance was approved at the July 20th, 2015 council meeting. This supplemental ordinance is an accounting adjustment that brings city spending into compliance with state law. BACKGROUND: On July 20th, 2015 the City Council conducted a public hearing and considered the annual appropriation ordinance for the 2015/16 fiscal year. The appropriation ordinance provides the legal authority to allocate funds to specific spending activities and establishes the city's legal spending limit for the fiscal year. Throughout the year, the need for budget amendments becomes necessary. As a result, a supplemental appropriation ordinance must be passed to amend the appropriation ordinance and the legal spending limit for the fiscal year. ANALYSIS: The supplemental appropriation ordinance for the 2015/16 fiscal year is attached. Changes can be classified as either transfers from one fund to another, omissions from the original appropriation ordinance, or increases in the appropriations due to spending requirements or new programs implemented during the year. The total increase in the appropriation is $3,425,292 and is primarily attributable to adjustments made due to spending requirements. The appropriation for all funds increases from the original $44.6 million to $48.0 million. The appropriation for the General Fund increases $393,572. The primary reasons for this increase include a higher than anticipated Development Expense ($162,871), and a budget amendment for a Capital Improvements Fund Transfer ($192,322). The appropriation for all other funds increases $3,031,720. The appropriation in the Motor Fuel Tax Fund decreases $585,542; and, the Capital Improvements Fund decreases $504,355 due to the timing of payments for capital projects. The appropriation in the Debt Service Fund increases $4,423,751 due to the refunding of a bond. The appropriation in the Recreation Center Fund decreases $88,652 due to the timing of payments for the capital project. The Water/Sewer Fund appropriations decrease $401,847 due to lower than expected utility expenses. The Police Pension Fund appropriation increases $245,553 for a police pension refund. In reality, the supplemental appropriation ordinance is an accounting adjustment that brings city spending into compliance with state law. The City's internal spending control remains the budget document. RECOMMENDATION: Staff recommends consideration and approval of the attached supplemental appropriation ordinance for fiscal year 2015/16. ORDINANCE NO. Ord-16- AN ORDINANCE PROVIDING FOR THE SUPPLEMENTAL APPROPRIATION FOR THE FISCAL YEAR 2015-16 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF McHENRY, ILLINOIS, as follows: SECTION 1. That it be deemed necessary in order to defray the necessary expenses and liabilities of said City for the fiscal year beginning May 1, 2015 and ending April 30, 2016; that there be and there is hereby appropriated to provide for the general tax levy and other revenue for the said fiscal year, the aggregate sum of Forty -Eight Million, Sixty - Three Thousand, Three Hundred Sixty -One ($48,063,361) the object and purpose for which said appropriation is made and the amounts appropriated for the same are as follows, to wit: 2015/16 2015/16 2015/16 Final Budget Appropriation Change Appropriation GENERAL FUNd Administration (100.01} 4010 Salaries -Regular $ 534,423 $ 534,423 15,392 $ 549,815 4050 Overtime -Regular 500 500 1,890 2,390 4110 Salaries -Seasonal 0 0 .0 0 4190 SaiaryAdjustments 12,825 12,825 (12,825) 0 4220 -Board &Commission Expense 8,740 8,740 (1;837) 6,903 4310 Health/Life insurance 83,308 83,308 8,783 92,091 4320 Dentai Insurance 4,203 4,203 (724) 3,479 4330 Life Insurance 414 414 (18) 396 4340 Vision Insurance 253 253 1 254 4410 FICAlMedicare 42,151 42,151 (3,530} 38,621 4420 IMRF Retirement 73,946 73,946 (1,865) 72,081 4510 Uniform Allowance 450 450 (450) 0 5110 Contractual5ervices 171,500 171,500 28,642 200,142 5230 Legal Fees 250,000 250,000 48,466 298,466 5310 Postage and Meter 2,000 2,000 2,959 4,959 5320 Telephone 11,000 11,000 (1,918) 9,082 5330 Printing and Publishing 3,000 .3,000 (593) 2,407 5370 Repair and Maintenance 500 500 (335) 165 5410 Dues 15,800 15,800 4,884 20,684 5420 Travel Expenses 2;800 2,800 2,397 5,197 5430 Training 2,900 2,900 174 3,074 5440 Tuition Reimbursements 0 0 0 0 5450 Publications 400 400 (193) 207 5510 Utilities 3,500 3,500 (2,231) 1,269 6110 Materials and Supplies 65,200 65,200 9,359 74,559 6210 Office Supplies 1,500 1,500 720 2,220 6250 Gasoline &Fuel 500 500 (500) 0 6270 Srnall Equipment 500 500 (500) 0 6940 Administrative Expenses 14,800 14,800 (2,088) 12,712 8200 Building Improvements 0 0 0 0 8300 Capital Equipment 0 0 0 0 8700 Capital -Furniture 0 0 0 0 9920 Purchase Service -Risk Management 71,607 71,607 0 71,607 9922 Purchase Service -Information Technology 29,867 29,867 0 29,867 9942 Transfer -Capital Improvement Fund 0 0 0 0 Total Administration Office 1,408,587 1,408,587 94,060 1,502,647 Elected Officials (100.02} 4010 Salaries -Regular 36,943 36,943 4,644 41,587 4050 Overtime -Regular 500 500 (500) 0 4190 Salary Adjustments 924 924 (924) 0 4210 Salaries -Elected Officials 56,450 56,450 (8,315} 48,135 4310 Health/Life Insurance 9,075 9,075 (799) 8,276 4320 Dentallnsurance 417 417 (29) 388 4330 -Life Insurance 69 69 (29) 40 4340 Vision Insurance 69 69 (5} 64 4410 FICA/Medicare 7,254 7,254 (271) 6,983 4420 IMRF Retirement 5,180 5,180 (329} 4,851 4510 Uniform Allowance 0 0 0 0 5110 Contractual Services 250 250 (250) 0 5310 .Postage and Meter 6,300 6,300 905 7,205 5320 Telephone 1,500 1,500 (572) 928 5330 Printing and Publishing 6,500 6,500 (2,294) 4,206 5410 Dues 800 800 558 1,358 5420 Travel Expenses 250 250 9 259 5430 Training 2,575 2,575 (2,551} 24 5450 Publications 100 100 326 426 6110 Materials .and Supplies 500 500 (500) 0 6210 Office Supplies 500 500 (93) 407 6910 Employee Recognition 0 0 0 0 6940 Administrative Expenses 19,300 19,300 572 19,872 9922 Purchase Service -Information Technology 16,412 16,412 0 16,412 Total Elected Officials 171,868 171,868 (10,447) 161,421 1 2015/1 fi 2015/16 2015/16 Final Budget Appropriation Change Appropriation Community Development Department (100.03) 4010 Salaries -Regular 336,945 336,945 20,824 357,769 4030 Salaries -Part Time -0 0 2,688 2,688 4050 Overtime -Regular 1,500 1,500 (1,500) 0 4190 Salary Adjustments 8,461 8,461 (8,461) 0 4310 Health/Life Insurance 100,955 100,955 (4,575) 96,380 4320 Dentallnsurance 4,336 4,336 (306) 4,030 4330 Life Insurance 380 380 (162) 218 4340 Vision Insurance 149 149 6 155 4410 FICA/Medicare 26,538 26,538 (698) 25,840 4420 IMRF Retirement 46,832 46,832 425 47,257 4510 Uniform Allowance 0 0 0 0 5110 Contractual Services 22,462 22,462 19,087 41;549 5310 Postage and Meter 1,200 1,200 149 1,349 5320 Telephone 3,800 3,800 (1,539) 2,261 5330 Printing and Publishing 500 500 (290} 210 5370 Repair and Maintenance -Vehicles 1,600 1,600 241 1,841 5410 Dues 700 700 (96) 604 5420 Travel Expenses 250 250 (250) 0 5430 Training 1,200 1,200 (470) 730 5440 Tuition Reimbursements 0 0 0 0 5450 Publications 500 500 (300) 200 6110 Materials and Supplies 0 0 65 65 6210 Office Supplies 2,000 2,000 (27) 1,973 6250 Fuel and Lubricants 5,000 5,000 (1,047) 3,953 6270 Small Tools and Equipment 0 0 101 101 7110 Cap. Lease Principal Payments 1,945 1,945 (398} 1,547 8200 Capital -Building improvements 0 0 0 0 8400 Capital -Vehicles 0 0 0 0 9920 Purchase Service- Risk Management 25,295 25,295 0 25,295 9922 Purchase Service -Information Technology 38,554 38,554 0 38,554 Total Community Development Department 631,102 631,102 23,467 654,569 Finance Department (100.04) 4010 Salaries -Regular 224,220 224,220 10,492 234,712 4030 Salaries - PT 26,072 26,072 (2,714) 23,358 4190 Salary Adjustments 6,257 6,257 (6,257} 0 4310 Health/Life Insurance 72,388 72,388 (3,104) 69,284 4320 Dentallnsurance 2,775 2,775 84 2,859 4330 Life Insurance 317 317 (135) 182 4340 Vision Insurance 128 128 4 132 4410 FICA/Medicare 19,626 19,626 (1,324) 18,302 4420 IMRF Retirement 34,634 34,634 (813) 33,821 4510 Uniform Allowance 0 0 0 0 5110 Contractual Services 4,670 4,670 4,874 9,544 5310 Postage and Meter 25,200 25,200 7,091 32,291 5320 Telephone 1,000 1,000 (499} 501 5330 Printing and Publishing 17,985 17,985 (2,199) 15,786 5410 Dues 525 525 0 525 5420 Travel Expenses 0 0 0 0 5430 Training 500 500 (500) 0 5450 Publications 0 0 0 0 6110 Materials and Supplies 0 0 82 82 6210 Office Supplies. 6,600 6,600 1,787 8,387 6270 Small Equipment 2,000 2,000 (1,781) 219 6945 Development Expense 275,000 275,000 162,871 437,871 9904 Debt Service Transfer 729,960 729,960 0 729,960 9907 SSA Transfer 0 0 0 0 9909 Transfer to Motor Fuel Tax Fund 0 0 0 0 9942 Capital Improvements Fund Transfer 1,062,500 1,062,500 192,322 1,254,822 9944 Transfer to Band Fund 15,000 15,000 0 15,000 9945 Civil Defense Fund Transfer 5,000 5,000 0 5,000 9946 Capital Equipment Fund Transfer 243,225 243,225 0 243,225 9920 Purchase Service -Risk Management 19,730 19,730 0 19,730 9922 Purchase Service -Information Technology 53,960 53,960 0 53,960 2 Total Finance Department 2015/16 2015/16 2015116 Finat Budget Appropriation Change Appropriation 2,849,272 2,849,272 36D,281 3,209,553 Police Commission (100.21) 4220 Salaries -Boards and Commissions 1,350 1,350 0 1,350 4410 Employee Contribution - Soc. Sec. 103 103 0 103 5110 Contractual Services 4,625 4,625 (400) 4,225 5330 Printing and Publishing 0 0 0 0 5410 Dues 375 375 0 375 5420 Travel Expenses 0 0 0 0 5430 Training 0 0 0 0 5450 Publications 0 0 0 0 Total Police Commission 6,453 6,453 (400) 6,053 Police Department (100.22) 4010 Salaries -Regular 778,966 778,966 159,416 938,382 4020 Salaries -Sworn 4,124,977 4,124,977 21,501 4,146,478 4030 Salaries -Part Time 91,295 91,295 (57,409} 33,886 4050 Overtime -Regular 45,000 45,000 2,009 47,009 4055 Overtime -Sworn 244,500 244,500 (9,609) 234,891 4080 Career Ladder 14,000 14,000 (14,000) 0 4190 Salary Rdjustments 105,321 105,321 {105,321} 0 4310 Health/Life Insurance 1,057,779 1,057,779 25,880 1,083,659 432D Dentallnsurance 44,246 44,246 (1,408} 42,838 4330 Life Insurance 4,270 4,270 (1,835J 2,435 4340 Insurance Premiums -Vision 2,503 2,503 (195) 2,308 4410 FICA/Medicare 413,41D 413,410 (20,371) 393,039 4420 IMRF Retirement 125,346 125,346 3,201 128,547 4430 Employer Contribution -Police Pension 1,387,374 1,387,374 {1,169) 1,386,205 4510 Employee Uniforms 33,400 33,400 (3,316) 30,084 5110 Contractual Services 94,850 94,850 (3,269) 91,581 531D Postage and Meter 3,000 3,000 585 3,585 5320 Telephone 49,080 49,080 1,570 50,650 5370 Repair and Maintenance -Vehicles 50,000 50,000 (2,013) 47,987 5410 Dues 1,800 1,800 (475) 1,325 5420 Travel Expense 16,675 16,675 (5,227) 11,448 5430 Training Expense 46,175 46,175 (28,587) 17,588 5440 Tuition Reimbursement 8,000 8,000 (245) 7,755 545D Publications 800 800 (205) 595 5510 Utilities 1,500 1,50D (1,500) 0 6110 Materials and Supplies 15,900 15,900 885 16,785 621D Office Supplies 16,650 16,650 (465) 16,185 6250 Fuel and Lubricants 160,000 160,000 (67,149} 92,851 627D Small Equipment 14,695 14,695 2,409 17,104 6310 Canine Unit 5,300 5,300 (1,307) 3,993 6340 Police -Forfeiture Expenses D 0 1,497 1,497 8300 Capital -Equipment 4,240 4,240 22,102 26,342 8400 Capital -Vehicles 0 0 87,216 87,216 8700 Capital -Furniture 0 0 0 0 9920 Purchase Service -Risk Management 267,833 267,833 0 267,833 9922 Purchase Service -Information Technology 228,746 228,746 0 228,746 Total Police Department 9,457,631 9,457,631 3,196 9,460,827 Public Works -Administration (100.30) 4010 Salaries -Regular 153,913 153,913 5,350 159,263 4050 Overtime -Regular 0 0 73 73 4190 Salary Adjustment 3,826 3,826 (3,826) 0 4310 Health/Life Insurance 41,736 41,736 (640) 41,096 4320 Dentallnsurance 1,676 1,676 (66) 1,610 4330 Life Insurance 138 138 (59) 79 4340 Vision Insurance 84 84 (9) 75 4410 FICA/Medicare 12,067 12,067 (390) 11,677 4420 IMRF Retirement 21,295 21,295 (325) 20,970 4510 Uniform Allowance 0 0 0 0 5110 Contractual Services 4,6D0 4,600 (2,602) 1,998 5310 Postage and Meter 400 400 (44) 356 5320 Telephone 3,000 3,000 (1,622) 1,378 6 2015/1 s 2015/46 2015716 Final Budget Appropriation Change Appropriation 5410 Dues 380 380 (95) 285 5420 Travel Expense 900 900 (900J 0 5430 Training 2,000 2,000 (1,862} 138 6210 Office Supplies 1,000 1,000 255 1,255 6270 Small Tools &Equipment 1,600 1,600 (273) 1,327 6950 Forestry 0 0 2,585 2,585 9920 Purchase Service -Risk Management 9,019 9,019 0 9,019 9922 Purchase Service -Information Technology 14,079 14,079 0 14,079 Total Public Works -Administration 271,713 271,713 (4,450J 267,263 Public Works -Streets Division (100.33) 4010 Salaries -Regular 1,149,429 1,149,429 29,841 1,179,270 4050 Overtime -Regular 19,000 19,000 (12,168) 6,832 4060 Overtime -Snow Removal 80,000 8Q,000 (26,283) 53,717 4110 Salaries -Seasonal 0 0 230 230 4190 Salary Adjustment 26,099 26,099 (26,099) 0 4310 Health/Life Insurance 373,700 373,700 (26,235) 347,465 4320 Dentallnsurance 1,993 1,993 85 2,078 4330 Life Insurance 1,242 1,242 (542) 700 4340 Vision Insurance � 104 104 51 155 4410 FICAlMedicare 97,501 97,501 (3,678) 93,823 4420 IMRF Retirement 172,061 172,061 (7,419} 164,642 4510 Uniforms 7,000 7,000 2,095 9,095 5110 Contractual Services 86,690 86,690 12,482 99,172 5320 Telephone 5,750 5,750 (1,955) 3,795 5370 Repair and Maintenance -Vehicles 105,000 105,000 3,202 108,202 5430 Training 1,000 1,000 1,886 2,886 5510 Utilities 0 0 1,167 1,167 5520 Street Lighting 277,000 277,000 39,745 316,745 6110 Materials and Supplies 22Q000 220,000. 19,627 239,627 6210 Office Supplies 1,500 1,500 350 1,850 6250 Fuel and Lubricants -Vehicles 118,500 118,500 (56,272) 62,228 6270 Small Tools and Equipment 5,000 5,000 (721) 4,279 6290 Safety Equipment and Supplies 1,500 1,500 (1,500) 0 8300 Capital -Equipment 0 0 0 0 8400 Capital -Vehicles 0 0 0 0 9920 Purchase Service -Risk Management 103,047 103,047 0 103,047 9922 Purchase Service -Information Technology 9,539 9,539 0 9,539 Total Public Works -Streets Division 2,862,655 2,862,655 (52,111) 2,810,544 Parks and Recreation Department (100.41) 4010 Salaries -Regular 783,610 783,610 36,399 820;009 4030 Salaries -Part Time 0 0 0 0 4050 Overtime -Regular 17,500 17,500 (2,490} 15,010 4110 Salaries -Seasonal 228,000 228,000 (11,430) 216,570 4190 Salary Adjustment 16,833 16,833 (16,833) 0 4310 Health/Life Insurance 218,353 218,353 (7,174) 211,179 4320 Dentallnsurance 5,710 5,710 (505) 5,205 4330 Life Insurance 897 897 (418) 479 4340 Vision Insurance 459 459 (60) 399 4410 FICA/Medicare 80,015 80,015 (1,580) 78,435 4420 IMRF Retirement 110,422 110,422 (1,562) 108,860 4510 Uniform Allowance 2,250 2,250 (252} 1,998 5110 Contractual Services 273,950 273,950 (20,278) 253,672 5310 Postage and Meter 9,250 9,250 (2,278) 6,972 5320 Telephone 15,450 15,450 1,201 16,651 5330 Printing and Publishing 6,800 6,800 1,788 8,588 5370 Repair and Maintenance -Vehicles 15,000 15,000 600 15,600 5410 Dues 126,933, 126,933 (1,085) 125,848 5420 Travel Expense 500 500 (217) 283 5430 Training 3,150 3,150 (264) 2,886 5440 Tuition Reimbursement 0 0 0 0 5450 Publications 500 500 (244) 256 5510 Utilities 35,900 35,900 (1,859) 34,041 6110 Materials and Supplies 128,800 128,800 21,110 149,910 Cl 2015/16 2015/16 2015/16 Final .Budget Appropriation Ghan.ge Appropriation 6210 Office Supplies 3,000 3,000 .884 3,884 6250 fuel and Lubricants -Vehicles 26,000 26,000 (11,196) 14,804 6270 Small Tools &Equipments 12,000 12,000 1,744 13,744 6920 Special Events 26,600 26,600 (1,903) 24,697 6950 Forestry Expenses 48,000 48,000 (19,510) 28,490 8300 Capital -Equipment 0 0 0 0 8400 Capital -Vehicles 0 0 0 0 8800 Capital -Park Improvements 0 0 17,388 17,388 9920 Purchase Service -Risk Management 81,774 81,774 0 81,774 9922 Purchase Service -Information Technology 42,987 42,987 .0 42,,987 Total Parks and Recreation Department 2,320,643 2,320,643 (20,024) 2,300,619 Total General Fund 19,979,924 19,979,924 393,572 20,373,496 SPECIAL REVENUE FUNDS Tourism Fund (200) 5110 Contractual 2Q,000 20,000 (8,000) 12,000 6940 Administrative Expenses 0 0 0 0 9901 Transfer General Fund 75,000 75,000 0 75,000 Total Tourism Fund 95,000 95,000 (8,000) 87,000 Pageant Fund (205) 5110 Contractual 1,000 1,000 (1,000) 0 5310 Postage &Meter 50 50 66 116 6110 Materials and Supplies 0 0 0 0 6940 Administrative Expense 2,500 2,500 695 3,195 Total Pageant Fund 3,550 3,550 (239) 3,311 Band Fund (210} ' 5110 Contractual 14,500 14,500 (1,587) 12,913 6110 Materials and Supplies 500 500 (500) 0 Total Band Fund 15,000 15,000 (2,087) 12,913 Civil i3efense Fund (220) 5375 Repairs and Maintenance -Equipment 3,200 3,200 89 3,289 6110 Materials and Supplies 0 0 0 0 Total Civil Defense Fund 3,200 3,200 89 3,289 Alarm Board Fund (225) 5110 Contractual Services 60,000 60,000 11,269 71,269 Total Alarm Board Fund 60,000 60,000 11,269 71,269 Audit Fund (230) 5110 Contractual Services 36,380 36,380 0 36,380 Total Audit Fund 36,380 36,380 0 36,380 Annexation Fund (260) 6970 Distribution Operating Fees 10,000 10,000 (10,000) 0 8100 Capital -Land Acquisition 0 0 0 0 9904 Transfer- Debt Service Fund 35,000 35,000 0 35,000 Total Annexation Fund 45,000 45,000 (10,000) 35,000 Motor Fuel Tax Fund (270) 6110 Materials and Supplies 305,000 305,000 (207,328) 97,672 8600 Capital -Street Improvements 1,001,650 1,001,650 (378,214) 623,436 9904 Transfer - Qebt Service. 400,262 400,262 0 400,262 9942 Transfer -Capital Improvements Fund 0 0 0 0 Total Motor Fuel Tax Fund 1,706,912 1,706,912 (585,542) 1,121,370 Developer Donation Fund (280) 6970 Distributions -Schools 33,000 33,000 42,417 75,417 6980 Distributions -Library District 4,770 4,770 16,349 21,119 6990 Distributions -Fire Protection District 4,770 4,770 23,289 28,059 Total Developer Donation Fund 42,540 42,540 82,055 124,595 Developer Donation Fund -Parks (280.41) 6940 Administrative Expenses 8100 Land Requisition 8800 Park Improvements 9902 Transfer - Rec Center Construction Fund 9942 Transfer -Capital Improvements Total Developer Donation Fund -Parks Tax Increment Fund (290) 5110 Contractual Services 6940 Administrative Expense 8900 Public Improvements 9901 Transfer -General Fund 9904 Transfer -Debt Service Fund Total Tax Increment Fund DEBT SERVICE FUNDS Debt Service Fund (300) 7100 Bond Principal Payments 7200 Bond Interest Payments 7300 Paying. Agent Fees 7500 Bond Refunding Total Debt Service Fund CAPITAL PROJECTS FUNDS 4130 4140 4145 4410 4510 5110 5200 5210 5215 5321 5600 6110 6120 6130 6141 6210 7400 8200 8300 8800 9901 4160 4170 4175 4180 4410 5110 5375 6110 6142 Recreation Center Fund (400) Salaries -Front Desk Attendants Salaries -Childcare Attendants Salaries -Rental Attendants FICA/Medicare Uniforms Contractual Services Contract Custodial Marketing &Advertising Retention/Promotion Cable/TV Credit Card/Bank Fees Material &Supplies Supplies -Childcare Supplies -Safety Office Furniture/Equipment Supplies -Office Bond Issuance Costs Buildings Equipment Park Playground Improvements Transfer -General Fund Total Recreation Center Fund Fitness Center Department (400.40) Salaries -Personal Trainers Salaries -Group Exercise Instructors Salaries -Fitness Program Instructors Salaries -Facility Attendants FICAlMedicare Contractual Services Repair &Maintenance -Equipment Materials &Supplies Fitness Equipment Total Fitness Center Department 2015116 2015/16 2015/16 'Final Budget Appropriation Change A.P,propriation 14,200 14,200 (2,768) 11,432 50,000 50,000 (50,000) 0 92,000 92,000 (27,742) 64,258 0 0 0 0 0 0 0 0 156,200 156,200 (80,510) 75,690 D 62,000 20;000 2,500 239,595 324,095 1,235,000 316,555 5,000 0 1,556,555 1 a 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,800,000 0 0 80,000 ::1 111' 0 62,000 20, 000 2,500 239,595 324.095 1,235,000 316, 555 5,000 0 1,556,555 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,800,000 0 0 80,000 ::1 111 5,329 (5,229) (9, 851) 0 (25,007) (34,758) 30,000 50, 826 47, 925 4,295,000 4,423,751 26,366 4,419 57 2,359 4,125 947 4, 839 10,497 7, 544 648 1,134 7, 991 1,649 2,615 1,353 3,147 22,252 (534,914) 305,507 26,914 (12,623) (113,174) 0 0 2,157 0 0 12,441 0 0 108 0 0 2,787 0 0 1,338 0 0 75 0 0 43 0 0 1,003 0 0 4,570 0 0 24,522 5,329 56,771 10,149 2,500 214,588 289, 337 1,265,000 367,381 52,92fi 4,295,000 5,980,306 26,366 4,419 57 2,359 4,125 947 4,839 10,497 7,544 648 1,134 7,991 1,649 2,615 1,353 3,147 22,252 4,265,086 305,507 26,914 67, 377 4,766,826 2,157 12,441 108 2,787 1,338 75 43 1, 003 4, 570 24, 522 0 2015/16 2015/16 2015116 Final Budget Appropriation Change Appropriation Special Service Area #1A (420) 9904 Transfer -Debt Service 0 0 .0 0 Total Special Service Area #1A 0 0 0 0 Special Service Area #4A (424} 9936 Transfer- Utility Improvements Fund 16,847 16,847 0 16,847 Total Special Service Area #1A 16,847 16,847 0 16,847 Capital Improvements Fund (440} 5110 Contractual Services 0 0 517 517 8100 Capital -Land Acquisition 0 0 0 0 8200 Capital -Building Improvements 165,000 165,000 (23,636) 141,364 8600 Capital -Street Improvements 755,000 755,000 (165,052) 589,948 8800 Capital -Park Improvements 85,000 85,000 (81,137) 3,863 8900 Capital -Other Improvements 447,500 447,500 (235,047) 212,453 Total Capital Improvements Fund 1,452,500 1,452,500 (504,355) 948;145 Local Street Improvements Fund (441) 9909 Transfer Motor Fuel Tax Fund 0 0 2 2 Total Local Street Improvements Fund 0 0 2 2 Capital Equipments Fund (450} 8300 Capita( -Equipment 62,725 62,725 3,515 66,240 8400 Capifal -Vehicles 200,500 200,500 j7,747) 192,753 Total Capital Improvements Fund 263,225 263,225 (4,232) 258,993 ENTERPRISE FUNDS WATERISEWER FUND Public Works -Water Division (510.31 } 4010 Salaries -Regular 323,307 323,307 (8,874) 314,433 4050 Overtime -Regular 14,000 14,000 8,119 22,119 4110 Salaries -Seasonal 11,500 11,500 (1,153} 1Q347 4190 Salary Adjustments 4,014 4,014 (4,014) 0 4310 Health/Life Insurance 104,933 104,933 (2,751) 102,182 4320 Dentallnsurance 1,544 1,544 {240) 1,304 4330 Life Insurance 311 311 (116) 195 4340 Vision Insurance 30 30 17 47 4410 FICA/Medicare 26,991 26,991 590 27,581 4420 IMRF Retirement 46,078 46,078 26,553 72,631 4510 Uniform Allowance 1,550 1,550 (208) 1,342 5110 Contractual Services 120,220 120,220 (43,992) 76,228 5310 Postage and Meter 3,500 3,500 789 4,289 5320 Telephone 3,500 3,500 1,869 5,369 5370 Repair and Maintenance -Vehicles 3,500 3,500 (1,130) 2,370 5410 Dues 500 500 (104) 396 5430 Training Expenses 4,750 4,750 (3,424) 1,326 5440 Tuition Reimbursement 0 0 0 0 5510 Utilities 165,000 165,000 (21,419) 143,581 6110 Materials and Supplies 120,000 120,000 28,612 148,612 6210 Office Supplies 650 650 (572) 78 6250 Fuel and Lubricants -Vehicles 12,000 12,000 (4,517) 7,483 6270 Small Tools and Equipment 1,250 1,250 (455) 795 6940 Administrative Expenses 0 0 2,104 2,104 7091 Debt Service -Accrued Interest 0 0 (713) (713) 7100 Bond Principal 95,000 95,000 (95,000) 0 7200 Bond Interest 48,208 48,208 0 48,208 7300 Fees -Paying Agent 0 0 311 311 8200 Capital -Buildings 0 0 0 0 8300 Capital -Equipment 0 0 5,613 5,613 8400 Capital -Vehicles 0 0 0 0 9100 Amortization -Bond Discount 0 0 (512) (512) 9510 Depreciation Expense 500,000 500,000 (4,723) 495,277 2015/16 2045116 2015/16 Final Budget Appropriation Change Appropriation 9904 Transfer -Debt Service Fund 102,801 102,801 0 102,801 9920 Purchase Service -Risk Management 73,174 73,174 0 73,174 9921 Purchase Service -General Fund 218,737 218,737 0 218,737 9922 Purchase Service -Information Technology 15,207 15,207 0 15,207 9923 Purchase Service -Audit Fund 4,027 4,027 0 4,027 9930 Transfer-Water/Sewer Fund 664,822 664,822 0 6-64;822 9936 Transfer -Utility Improvements Fund 0 0 0 0 9942 Transfer- Capital Improvements Fund 0 0 0 0 Total Public Works -Water Division 2,691,104 2,691,104 (119,340) 2,571,764 Public Works -Wastewater Division (510.32) 4010 Salaries -Regular 502,442 502,442 9,003 511,445 4050 Overtime -Regular 40,000 40,000 (10,387) 29,613 4190 Salary Adjustments 10,808 10,808 (10,808) 0 4110 Salaries -Seasonal 5,000 5,000 127 5,127 4310 Health/Life insurance 120,181 120,181 8,877 129,058 4320 Dentallnsurance 834 834 (24) 810 4330 Life Insurance 483 483 (176) 307 4340 Vision Insurance 138 138 (5) 133 4410 FICA/Medicare 42,706 42,706 (973) 41,733 4420 IMRF Retirement 74,689 74,689 43,964 118,653 4510 Uniform Allowance 2,700 2,700 1,195 3,895 5110 Contractual Services 199,000 199,000 (9,323) 189,677 5310 Postage and Meter 2,000 2,000 (1,658) 342 5320 Telephone 11,000 11,000 (7,083) 3,917 5370 Repair and Maintenance -Vehicles 5,000 5,000 10,753 15,753 5375 Repair and Maintenance -Equipment 82,500 82,500 (11,341) 71,159 5380 Repair and Maintenance -Utility System 25,000 25,000 22,931 47,931 5410 Dues 400 400 114 514 5430 Training Expenses 750 750 (697) 53 5440 Tuition Reimbursement 1,000 1,000 (1,000) 0 5450 Publications 100 100 (100) 0 5510 Utilities 415,000 415,000 (140,622) 274,378 5580 Disposal 191,160 191,160 43,407 234,567 6110 Materials and Supplies 214,000 214,000 (1,324) 212,676 6210 Office Supplies 1,000 1,000 (180) 820 6250 Fuel and Lubricants -Vehicles 20,000 20,000 28 20,028 6940 Administrative Expenses 0 0 2,676 2,676 7091 Debt Service -Accrued Interest 0 0 (2,067) (2,067) 7100 Bond Principal 245,000 245,000 (245,000) 0 7200 Bond Interest 201,325 201,325 0 201,325 7300 Fees -Paying Agent 1,100 1,100 (47) 1,053 8300 Equipment 0 0 5,613 5,613 8400 Capital -Vehicles 0 0 0 0 9100 Amortization -Bond Discount 0 0 3,941 3,941 9510 Depreciation Expense 1,100,000 1,100,000 64,352 1,164,352 9904 Transfer -Debt Service Fund 13,065 13,065 0 13,065 9920 Purchase Service -Risk Management 87,976 87,976 0 87,976 9921 Purchase Service -General Fund 233,188 233,188 0 233,188 9922 Purchase Service -Information Technology 11,750 11,750 0 11,750 9923 Purchase Service -Audit Fund 4,027 4,027 0 4,027 9930 Transfer-Water/Sewer Fund 381,163 381,163 0 381,163 9936 Transfer -Utility Improvements Fund 0 0 0 0 9942 Transfer - Capital Improvements Fund 0 0 0 0 Total Public Works -Wastewater Division 4,246,485 4,246,485 (225,834) 4,020,651 Public Works -Utility Division {510.35) 4010 Salaries -Regular 512,527 512,527 28,630 541,157 4050 Overtime -Regular 35,000 35,000 (15,346) 19,654 4190 Salary Adjustments 10,626 10,626 (10,626) 0 4310 Health/Life Insurance 158,981 t58,981 (25,141) 133,840 4320 Dentallnsurance 1,029 1,029 (43) 986 4330 Life Insurance 552 552 (278) 274 4340 Vision Insurance 20 20 (4) 16 4410 FICA/Medicare 42,699 42,699 (2,161) 40,538 4420 IMRF Retirement 75,351 75,351 30,882 106,233 0 4510 5110 5310 5320 5370 5410 5430 6110 6210 6250 6270 Uniform Allowance Contractual Services Postage and Meter Telephone Repair and Maintenance -Vehicles Dues Training Expenses Materials and Supplies Office Supplies Fuel and Lubricants -Vehicles Small Tools Total Public Works -Wastewater Division Total Water/Sewer Fund Capital Development Fund (550} 9936 Transfer- Utility Improvements Fund Total Capital Development Fund Utitity Improvements Fund (580.31 & 32) 8500 Capital -Water Utility Improvements 8500 Capital -Sewer Utility Improvements Total Utility Improvements Fund Marina Operations Fund (590) 5110 Contractual Services 6940 Administrative Expenses Total Marina Operations Fund INTERNAL_ SERVICE FUNDS Health Insurance Fund (600) 4310 Insurance Premiums - Health/Vision 4315 Insurance Premiums -Other 4320 Insurance Premiums -Dental 4340 Insurance Premiums -Vision 5245 Health HRA Reimbursement 6960 Miscellaneous Expense Risk Management Fund (610) 5950 MCMRMA Premiums 5960 Insurance Premiums -'Other 598o Property Damage 6940 Administrative Expense 6960 Miscellaneous Expense 9921 Purchase of Service -General Fund Total Risk Management Fund Information Technology Fund (620) 4010 Salaries -Regular 4190 Salary Adjustment 4310 Health/Life Insurance 4320 Dentallnsurance 4330 Life Insurance 4340 Vision Insurance 4410 FICA/Medicare 4420 IMRF Retirement 4510 Uniforms 5110 Contractual Services 5320 Telephone 5410 Dues 5420 Travel 5430 Training 5440 Tuition Reimbursement 2015116 2015/16 2015/16 Final Budget Appropriation Change Appropriation 3,150 17,500 500 6,500 10, 500 200 500 150,000 1,100 18,000 1,250 1,045,985 7,983,574 0 n 3,150 17, 500 500 6, 500 10, 500 200 500 150,000 1,100 18, 000 1,250 1,045,985 7,983,574 0 0 (1,246) (1,691) (500) (5,316) 3,925 (70) (340} (49,293} (810) (7,242) (3) (56,673) (401,847) 0 0 1, 904 15,809 a 1,184 14,425 130 160 100,707 290 10,758 1,247 989, 312 7.581.727 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2o,00a 20,000 26,000 26,000 46,000 46,000 2, 604, 970 0 115,391 12,326 112, 000 5, 000 2,849,687 2,604,970 0 115,391 12,326 112,000 5,000 2,849,687 (8,967) (391) (9,358) (39,112) 0 (5,352) (249} (16,764} (1,784) (63,261) 11,033 25,609 36,642 2, 565, 858 0 110,039 12, 077 95,236 3,216 2,786,426 611,871 611,871 (26,799) 585,072 2,500 2,500 27,462 29,962 50,000 50,000 (27,602) 22,398 4,250 4,250 (1,771) 2,479 500 500 (500) 0 20,085 20,085 0 20,085 689,206 689,206 (29,210) 659,996 143, 718 143, 718 19, 65 0 163, 368 3,558 3,558 (3,558) 0 32,564 32,564 (9,212) 23,352 1,294 1,294 (317) 977 138 138 (138) 0 128 128 (23) 105 11,267 11,267 1,662 12,929 19,882 19,882 15,236 35,118 0 0 0 0 129,381 129,381 (20,778) 108,603 2,500 2,500 403 2,903 600 600 (100) 500 325 325 105 430 0 0 0 0 0 0 0 0 5450 6110 6210 6270 9510 9920 2015/16 2015/16 2015/16 Final Budget Appropriation Change Appropriation Publications 0 0 0 0 Materials &Supplies 13,000 13,000 (7,764) 5,236 Office Supplies 19,200 19,200 (3,037) 16,163 Small Tools and Equipment 30,200 30,200 (6,694) 23;506 Depreciation Expense 45,000 45,000 (7,609) 37,391 Purchase Service -Risk Management 8,345 8,345 0 8.,345 Total Information Technology Fund 461,100 461,100 (22,174) 438,926 FIDUCIARY FUNDS Employee Flexible Spending Fund (700) 6940 Administrative Expenses 6965 Reimbursements Totat Employee Flexible Spending Fund. Developmental Escrow Fund (720) 6961 Miscellaneous Refunds 9942 Transfer -Capita) Improvements Fund Total Employee Flexible Spending Fund Police Pension Fund (760) 4910 Pension Payments 4920 Disability Payments 4930 Death Benefit Payments 4940 Non -Duty Disability Benefit Payments 4990 Contribution Refunds b110 Contractual Services 5410 Dues 6940 Administrative Expense 9923 Purchase of Service -Audit Fund Total Police Pension Fund Retained Personnel Fund (740) 5220 Engineering Fees -Consultant 5221 Engineering Fees -Staff 5230 Legal Fees 6960 Miscellaneous Expense 6961 Miscellaneous Refunds Total Retained Personnel Fund Total All Funds 5, 000 75,000 80.000 0 0 0 1,439,471 228,485 115,606 17,512 0 45,000 2,000 0 3,500 1,851,574 20,000 0 10,000 8,000 2,000 5,000 75,000 80,000 0 0 0 1,439,471 228,485 115,606 17,512 0 45,000 2,00a 0 3,500 1,851,574 20,000 0 10,000 8,000 2,000 40, 000 $ 44.,638,069 $ 44,638,069 (1,275} 11,504 10, 229 32,662 0 32,662 (58,893) 0 58,218 0 246, 347 681 (800) 0 0 245,553 57,081 0 16,130 (876) (2,000) 70,335 3,425,292 3,725 86, 504 90,229 32,662 0 32,662 1,380,578 228,485 173,824 17,512 246,347 45,681 1,200 0 3,500 2, 097,127 77,081 0 26,130 7,124 0 110,335 48,063,361 10 SECTION 2. All unexpended balances of any item or items of general appropriation made by this Ordinance may be expended in making up any insufficiency in any items in the same general appropriation and for the same general purposes or in a like appropriation made by this Ordinance. SECTION 3. This Ordinance shall take effect from and after its passage, approval and publication according to law. SECTION 4. This Ordinance shall be published in pamphlet form by and under the authority of the corporate authorities of the City of McHenry, Illinois. PASSED and APPROVED this th day of 2016. AYES: NAYS: NOT VOTING: ABSENT: NOT VOTING; ABSTAINED: ATTEST: City Clerk Mayor 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: October 3, 2016 T0: Mayor and City Council FROM: Jon M. Schmitt, Director of Public Works RE: McHenry Wastewater Treatment Plant Improvements Pay Application #7 ATT: HR Green Pay Application Recommendation AGENDA ITEM SUMMARY: Staff requests City Council to approve pay application #7 to Williams Brothers Construction in the amount of $1,234,114.29. BACKGROUND: Williams Brothers Construction is requesting $1,234,114.29 for work performed as of August 311 2016 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 #7. 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 #7. As of July 31, 2016, pay applications total $10,243,769.32. RECOMMENDATION: Therefore, if Council concurs, it is recommended to approve pay application request #7 to Williams Brothers Construction for the McHenry Wastewater Treatment Plant Improvements in an amount not to exceed $1,234,114.29. 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 Suite 100 I McHenry, IL60050 HRGREEhl.00�1 Main 815.385.1778 + Faz 815.385.1781 September 12, 2016 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 #7 HR Green Job No.: 86130341.03 Dear Mr. Schmitt, Attached is Pay Application #7 from Williams Brothers Construction, Inc. for the McHenry Wastewater Treatment Plant Improvements Project. Williams Brothers Construction, Inc. is requesting an amount of $1,234,114.29 for the work performed as of August 31, 2016. HR Green has reviewed the Pay Application submitted by Williams Brothers Construction, Inc. and found all documents (pay application, partial waiver of lien and certified payroll) 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 $1,234,114.29 which leaves a balance of $18,589,948,09 on the project. It should be noted that this pay application includes Work Change Directives 1 through 5. 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. ( U J. twoo Chad J. Pieper, P.E. Project Manager SF/CJP/ Attachments cc: Mr. Russell Ruzicka —City of McHenry Mr, Steve Frank, HR Green, Inc. Mr. Ravi Jaya,aman, HR Green, Inc. Mr. Andy Lemke, HR Green, Inc. Hrgmhnas:110:166130341.031ConstructionlPay RequestlPay Request #711tr-091216-Recommendaiion of approval PayApp7_cjp.docx McHenry Wasteiltraler Treatment Facility Consolidation ApPfrestlon PaAadV _ August 1. 2016 to +�tg�r�st To (owner): Firm (Contract: W110ams Brother. City of McHmry P.O. Box 1366 1415 Industrial Drive Pew, It., 61654 McHenyy, 111irio"ts 60050 Protect Owrre a Project No.: �Wuslc%utcrTrentmentFacility +ConsoIJ4. ifln Jkpplica7rtiorw #air i°ayrrrreirt AplxcMed Chenc,�Aniars �. mber Addus Oause 12 WI1-5 52Nu 00 dt17,8413(7 n id,&50,OQ TOTALS 525,f1t} (I M69330 NETCHANGEBY (IW6834) _. CHANGE {rRDms Cmntraatar^s Certifieattotw Tito Undarsigned Contract©rcartrlloa that (1 ) all previous progtuu Paymerft received morn Owner on account of Work done undbrthe CoMr=t have been applied on account to discharge Contra was tegNmote ohligatlons tncun ed in cannackirl with' vwk Covered by prior Applications for Paymmi: (2) IAre all sill Work, materials and oquipmend incorporated in sate Vv" or o0wwhm Gated in or ccatr ed by thle Appllratibn for Pa�yrnM ewill pass b Owner st time Of Paymerll freo and dear of at Liens, security intsrests OW tirtcumtvances texoapt such as era covered by 60M acceptable bo Owner IndrtnuaNying Offs rapinstany surest Lions, ser.uilty kThwv st or ancunnc mbraes), w4 p1 al Wicirk asvemd by this ApplicsGnm rix Psytmntis In. accordance wfth tie CoMract Documents and Is not a ,....wh... C�ntractor"s 1 ORIr3tNdr. CONTRACT PEiiGE Not ahorgle by Change Order S CURRENT CONTRACT PRICE (Line 1 it2) 4 TGTAL C06VLETED AND 9TQI�D TO CATE (on Pragmas Eallmnte) 5 nXTAMA6e: i�ppltcnuon lodes IFangiinaer( R6C343+rt ........._.........,. $ No. �n,laai�va.tw (i12 t68.30L 30,067,831.70 e- 6 x x s ?�,o�i,ssz.tr5 wcrk Cornpleted� $ 644 499,1� Ar�aUNT ELIGIMETO BATE{Une a. Umsci $ 1 L477,89161 I EESS PrtEVIOUS PAYMFNn !Line 6 dmm prior 0,2 Application) $ 143,769 32} _ AAAOL:NT DUE TM3 APPLICATION $ 17234,114,29 Peyrnenk ±'ayrnantcr[: 51,234,114,E _ _ (idna s ar ott►ar - etlactr evptenaUon or other amount) is vcmtnmanded bye '"� t�lnerorp _ —� NM El or ogler - aftsGt explanation of other emm"j is approved try, PeytnetttaF (Ling 8 or ofw - aftwh explanation of Mhea amowl) is approved by: Furatng A,poncy of sPPlir.akale} (Date} No. �n,laai�va.tw (i12 t68.30L 30,067,831.70 e- 6 x x s ?�,o�i,ssz.tr5 wcrk Cornpleted� $ 644 499,1� Ar�aUNT ELIGIMETO BATE{Une a. Umsci $ 1 L477,89161 I EESS PrtEVIOUS PAYMFNn !Line 6 dmm prior 0,2 Application) $ 143,769 32} _ AAAOL:NT DUE TM3 APPLICATION $ 17234,114,29 Peyrnenk ±'ayrnantcr[: 51,234,114,E _ _ (idna s ar ott►ar - etlactr evptenaUon or other amount) is vcmtnmanded bye '"� t�lnerorp _ —� NM El or ogler - aftsGt explanation of other emm"j is approved try, PeytnetttaF (Ling 8 or ofw - aftwh explanation of Mhea amowl) is approved by: Furatng A,poncy of sPPlir.akale} (Date} McHenry Wastewater Treatment Facility Consolidation Page 1 1 Z Application Number. 7 Appliration Period: August 1, 2616 to August 31, 2016 Application Date: August 3l, 201s 3 4 A B Work Completed C D E F G Item ::. ��fivatiu.... ..�............... �s :.� on.t�t�:>::;::>;;::>:<:>:=:::::::::<:::»>::::::«::<::s<<:<::<:::e;:<:;:.:.>:.:«.:::.:::<:.;:.::.;:;:.;:.>::::.:.:.;::.;:.;; ...............<......................... .. tx........................................................................5v �do...............................................................................1�??.................................................................................................................................................�..........omn................................................................................. ........................................................................... .�er�5ua6iitFaaor::<::<::>:;:::<::z<:: ..........::::::.........:::.�:._�.::;.;:;<.;;;:.;::«::.u>�tu�:.::<.;;::. <:t.<:5dde'ikite::>z::.�P�oEis:>::>::; ........... wait:...:�::.;:.;:.::;<:.;;:.:_:;.;:.;:.:;::.;:.::.;:.:.;:-;5taa�.xwt.la...::::::::x�:f�ace: � m........................................€........c�......................�..........�.....t................. :r...edcQ::»s:<:##::>>::::>:i�a6ert�€s:P..reseda">::.�tal::� �ea.�r>�.£,iot: ..E�E..:::.::.::.:.�:::::.�tush. ..:....�0:..........�rartc�to:_... .:;:........:.�:.�::::.::.;:.;: .................. R;w3ltttit�c3>"«:: 9 Division 1-General Conditions 10 Bonds and Insurance Williams Brothers Const Ina 300,000.00 30D,000.00 300,ODD.00 1 D0.00% 0.00 15,000.00 11 Mobilization Williams Brothers Const Inc. 650,000.00 650,000.00 650,000.00 100.00% 0.00 32,500.00 12 Demobil¢ation Williams Brothers Const. Inc. 75,000.00 0.00 0.00 0.00% 75,000.00 0.00 13 Overhead and Profit Williams Brothers Const. Ina 2,971,742.00 1,088,587.1D 110,000.00 1,198,587.10 40.33% 1,773,154.90 59,929.36 14 Temporary Wastewater Diversion System Williams Brothers Const. Inc. 85,000.00 0.00 D.00 0.00% 85,000.00 0.00 15 Division 2- Existing Conditions 0.00 16 024100 Demolition Williams Brothers Const.lnc. 64,930.OD 27,272.00 27,272.00 42.D0% 37,658.00 1,363.60 17 Division 3- Concrete 0.00 18 032000 Conrete Reinforcing M CMC Rebar 3D7,000,00 250,125.00 56,875.00 307,ODO.OD 100.00% D.DO 15,350.00 19 032000 ConreteReinforcing L Gateway Construction Company 427,500.00 320,737.50 34,087.50 354,825.00 83.00% 72,675,00 17,741.25 20 Ready Mix Concrete M Super Mix 495,135.00 345,078.00 73,580.00 418,658.00 84.55 % 76,477.00 20,932.90 21 033000 CR Pum Station 0.00 22 03 3000 Footings L Williams Brothers Const Inc. 8,910.00 D.00 0.00 0.00 % 8,910,00 0.00 23 033000 Walls L Williams BrothersConstlnc. 305,475.00 244,380.00 244,380.00 80.00% 61,095.00 12,219,00 24 03 3000 Base Slabs L Williams Brothers Const. Inc. 15,500.00 15,500.00 15,500.00 100.00 % 0.00 775.00 25 03 3000 Sfab on Grade L Williams Brothers Const Inc. 23,855.00 0.00 0.00 O.OD % 23,855.00 D.00 26 03 3000 Mechanical Pads L Williams Brothers Const. Inc. 3,000.00 0.00 D.00 0.00 % 3,000.00 0.00 27 Suspended Slab L Williams Brothers Const. Inc. 21,850.00 0.00 0.00 0.00% 21,850.00 0.00 28 03 3000 40 Secondary Treatmemt 0.00 29 033000 Footings L Williams Brothers Const Inc. 6,600.00 0.00 0.00 D.OD% 6,600.00 D.00 30 03 3000 Walls L Williams Brothers Const Inc. 840,000.00 252,000.00 336,000.00 588,000.00 70.00 % 252,000.00 29,400.00 31 03 3000 Base Slabs L Williams Brothers Const Inc. 88,740.00 88,740.D0 88,740.00 100.00 % 0.00 4,437.00 32 03 3000 Slab on Grade L wlliams Brothers Const. Inc. 28,200.00 D.00 0.00 0.00 % 28,200.00 D,00 33 03 3000 Suspended Slab L Williams Brothers Const Inc. 88,550.00 0.00 0.00 0.00 % 88,550.00 0.00 34 03 3000 50 S Tertiary 0.00 35 03300D Footings L Williams Brothers Const.Inc. 5,080.00 3,810.00 1,016.00 4,826.00 95.00% 254.00 241.30 36 03 3000 Pads L Williams Brothers Const. Ina 2,275.00 0.00 0.00 0.00 % 2,275.00 0.00 37 03 3000 Walls L Williams Brothers Const. Inc. 445.198,00 222,599.00 222,599.00 445,198.00 100.00% D.00 22,259.90 38 03 3000 Base Slabs L Williams Brothers Const. Ina 62,310.00 62,310.00 62,310.00 100.00% 0.00 3,115.50 39 03 3000 Slab on Grade L Williams Brothers Const Inc. 62,760.00 0.00 0.00 0.00% 62,760.00 0.00 40 03 3000 Suspended Slab L Williams Brothers Const Inc. 33,770.00 0.00 0.00 0.00% 33,770.00 0,00 41 03 3000 60 S Soilids O.DO 42 033000 Footings L WilliamsBroNers ConsLlnc. 4,757.00 4,757.00 4,757.00 100.00% 0.00 237.85 43 033000 Pads L WilliamsHrothers Const.lnc. 3,420.00 0.00 � 0.00 0.00% 3,420.00 0.00 44 033000 Walls L Williams Brothers Const.Inc. 32,970.00 32,970.00 32,970.00 100.00% 0.00 1,648.50 45 03 3000 Slab on Grade L Williams Brothers Const Inc. 21,270.00 21,270.00 21,270.00 100.00% O.DO 1,063.50 46 033000 70 Microscreen 0.00 47 033000 Footings L Williams Brothers Const.lnc. 1,495.00 1,495.00 1,495.00 100.00% D.DO 74.75 48 03 3000 Walls L Williams Brothers Const. tnc. 6,875.00 6,875.00 6,875.00 100.00 % O.DO 343.75 49 033000 Slab on Grade L Williams Brothers Const.lnc. 1,242.00 1,242.00 1,242.00 100.DD% 0.00 62.10 50 03 3000 75 SBR Feed D.00 51 033000 Walls L Williams Brothers Const Inc. 57,550.00 57,550.00 57,55D.00 10D.00% 0.00 2,877.50 52 033000 Base Slab L Williams Brothers Const Inc. 5,200.00 5,200.00 5,200.00 100.00% 0.00 260.00 53 033000 Suspended Slab L Williams Brothers Const Inc. 10,530.00 10,530.00 10,530.00 100.00% 0.00 526.50 54 Site 0.06 55 Sidewalks L Williams Brothers Const. lnc. 8,575.00 0.00 0.00 0.00% 8,575.00 0.00 McHenry Wastewater treatment Facility Consolidation Page 2 1 2 Application Number, 7 I, Application Period: August 1, 2016 to August 31, 2016 Application Date: August 31, 2D1s 3 4 A B Work Completed C D E F G Item 5 6 i -- •..��.............::...�t#.....:....:.............:.............,..........,................... �: .:=��s'�`If�i3��tk:'�3:�:�:����::��::::?::':�``�:c-'::?i:=:[::t:35ii:�>#::= ......... ....................................................................................tm�....................................s.............................................,..............................................................i• ��:�:<�:�:�'=:=s�:-si��:2�':i�iE2::�::�i�:Y:E�:::•.`::::�:=c::?:::::.:;:"::i::':'.�;:::�•:;;;:_;:y,.;:::.';"':::�_z��_����:_i;:_?;i?"��::::;:?s%;:%x:z;��?i�:::;:3:;+::>;:::>:-2';:-� .. ,.....:.:.:................:..:......:............ ...v�V. .(8I'�..rl?V.'.0 � ;:-::;;;%:;:>:>:;::: %�Gt�Y .... .............,............ ......:..,:....,:..:ualue....:....Lt3�AfiCxSdt:•tf.`.r.' �::�::..� :�::;.::� �ElhlkC � �prG�22G. : �::::.:.: .EOYrr. .. tJS...... ...::.:...:.................:...:...t.Edlt:tE .. � :.:>:::>:�:.::>:�>:. 'fitb5.3?:2t104................�Ai3�T�tS.I?F2.520fl .............................t.......�k..................E ..: .. kh)C1R...........iS7.t3dt�.4'i?:ti?:� .� - t � : �: #?i<?t.. d�^4.�...�30K � �:: ........... .... t .... z::�:::: :�i::: ......:4�0:..........�t;3tiC�:te::;:?:E�715d$�?3�:i:%: G-1;�:;;:;•:;•:::�tf'tstt: .4. f �i:: .... :;::i::i�>::::<:::�:�::'5:�::;:?:: ............. 56 Pavement L Williams Brothers Const.lnc, 287,520.00 57,504.OD 57,504.00 20.00% 230,016.00 2,875.20 57 Electrical Duct Bank L Williams Brothers Const. Inc. 44,750.00 0.00 6,712.50 6,712.50 15.00 % 38,037.50 335.63 58 034100 PrerastSWcturalConcrete M MidStatesConcretelndustries 38,000.00 ],870.00 1,870.00 4.92% 36,130.00 93.50 59 034]00 Precast Structural Conueta L MidStates Concrete Industries 31,000.00 1,160.00 1,180.D0 3.81% 29,820.00 59.00 60 Division 4-Masonry 0.00 61' 0.00 62 Masonry 0.00 63 SWdure20 M Diamond Masonry 39,510.00 0.00 0.00 0.00% 39,510.00 0.00 64 SWcture 20 L Diamond Masonry 70,500.00 0.00 D.00 0.00% 70,500.00 0.00 65 SWdure40 M Diamond Masonry 33,890.00 D.00 0.00 0.00% 33,890.00 0.00 66 SVucture40 L DiamandMasonry 99,511.00 0.00 0.00 0.00% 99,511.D0 0.00 67 SWdure 50 M DiamandMasonry 3,920.00 0.00 0.00 O.DO% 3,920.00 0.00 68 SWcture50 L Diamond Masonry 20,450.00 O.p0 0.00 0.00% 20,450.00 0.00 69 SWcture 60 - M Diamond Masonry 1,830.00 D.00 0.00 0.00% ],830.00 0.00 70 Structure 60 L Diamond Masonry 9,343.D0 0.00 0.00 0.00 % 9,343.00 0.00 71 Strucure 70 M Diamond Masonry 8,301.D0 8,301,00 8,301.00 10D.00% 0.00 415.05 72 Structure70 L DlamondMason 21,745.D0 21,745.00 21,745.OD 100.D0% 0.00 1,087.25 73 Division S•Mefa/s 0.00 74 Metals M Titanlndustries 208,880.OD 57,t165.50 57,065.50 27.32% 151,814,50 2,853.28 75 Metals L JolietSteei&ConsUuction ]17,120.00 0.00 0.00 0.00% 117.]20.00 0.00 76 Pre -Engineered Metal Building M Nucor Building Systems 221,754.00 84.013.00 84,013.00 37.89% 137,74].DO 4,200.65 77 Pre -Engineered Metal Building L Joliet Steel &Construction 186,000.00 68,000.00 68,D00.00 36.17 % 120,000.00 3,400.00 78 Division 6-Woad, Plastic and Composites 0.00 79 061000 Bolted Ptates and Blocking M!L Willfams Brothers Const Inc, 47,300.00 4,730.00 4,730.OD 10.00% 42,570.00 236.50 80 O6 74713 FRP Grating M Harrington Industrial Plastics 5,745.00 0.00 0.00 0.00 % 5,745.00 O.DO 81 0674713 FRP Grating L Williams Brothers Const Inc. 10,000.00 0.00 O.DO 0.00% 10,000.00 0.00 82 EIFS Cornice Work Kole CansWction 11 ,700.00 0.00 0.00 0.00% 11,700.00 0.00 83 Division 7-Thermal and Moisture Protection 0.00 84 07 5323 EPDM Roofing M Steding Commerical Roofing 17,500.00 0.00 0,00 0.00% ]7,500.00 O.OD 85 07 5323 EPDM Roofing L Steding Commerical Roofing 28,570.00 0.00 0.00 0.00 % 28,570.00 0.00 86 076000 Flashing and Sheetmetal M Sterling Commerical Roofing 2,500.00 0.00 0.00 0.00% 2,500.00 0.00 87 07 6000 Flashing and Sheetmetal L Sterling Commerical Roofing 7,430.00 0.00 0.00 0.00% 7,430.00 0.00 88 Division 8-Doors and lMndows 0.00 89 08 1613 FRP Doors and Frames M Doors Inc 30,840.00 30,84D.00 30,840.00 100.00% 0.00 1,542.00 90 08 1613 FRP Doors and Frames L Williams Brothers Const Inc. 15,000.00 750.00 750.OD 5.00% 14,250.00 37.50 91 OS 3300 Overhead Coiling Service Doors M House of Doors Inc 67,900.00 0.00 0.00 0.00% 67,900.00 0.00 92 OB 3300 Overhead Coiling Service Doors L House of Doors Inc D.00 93 083113 Floor Hatches M NysVom 20,4D6.00 16,123.00 16,123.00 79.01% 4,283.00 806.15 94 083113 Floor Hatches L '"Williams8rothers Const.lnc. 10,400.D0 2,808.00 2,808.00 27.00% 7,592.00 140.40 95 086200 Unit Skylights M Exarc Skylights 12,150.00 0.00 D.00 0.00% 12,150.00 0.00 96 086200 Unit Skylights L Williams Brothers Const. Inc. 8,300.00 D.00 D.OD 0.00% 8,300.00 D.DO 97 08 7100 Door Hardware M Doors Inc 14,060.00 14,060.00 14,060.00 100.00% D.00 703.00 98 08 7100 poor Hardware L Williams Brothers Const Inc. Included in Doo and Frames 0.00 99 08 8630 Glass Glazing East Moline Glass 1,725.OD 0.00 0.00 0.00 % 1,725.00 0.00 100 Division 9•Finishes 0.00 101 09 9000 Paints and Coatings 102 099000 CMU Interior M Delta Painting, Inc 12,660.00 0,00 � 0.00 0.00% ]2,660.00 0.00 . I. .. ... ... ......_., McHenry Wastewater Treatment Facility Consolidation Page 3 1 2 Applicafion Number. 7 Application Period: August 1, 2016 to August 31, 2016 Application Date: august 31, 2016 3 4 A B Work Completed C D E F G Item 5 s 103 --:.:�:.:::.:::::...:>::-:;:::::>::>:::::::::a>;::a;::;s::::•::-;:c::.;:.r::_::<:;::;: .. n... i;�+,�.1f0..., .:...:::::::::::::::..:::.:::......................:..:..............�.,-:.:.�::::..:.:..::::::.� '�See•�:>;::;�����=�><:»>s:»s>s'>�'>=��=�:_:>;:s��:s€»s>�<=%:<�«�>=<><�-�€><�z�'.'::'v�r�s>`>ss':><�`�>'•»��<>>�s>i>':'•>s�i�ii€:>:><�>::;�::>::»»»'•f><>:::s<:»<:��:;_•>���':�`=� flor�.�i ........................... ...... .. •;:>:•;:.;;:-:�n: �:::::::-: ii a`...%t..........................:. ...................................................................... ........... ..............::....:.........................................:....::::..::.:..:•;:.•::::.;•::.;�:.:.::::.�. CMU Inteticr L ��:;>:rr :;;;.:: xaa:-x.;:.:;::::k:;;::;:�:�::::::i:: .G'2r�9tk.P'.n£tdG301:::.::::;::::::::::.:•::::$CTi�#IICC::::ti:.�Ffrtik:IaE9!t�CUS•:::.�.:7:ti15�P.•.C{10Q::a;>:;:::s::.s:-:� Delta Paintin ,Inc �i::::::.::::;r+x•: f,•:�:::::.>r::>:;:.::;::.;::;.:;:_::::_::.::::-..r: .. ..................................... ....... 16,680.00 dcx pA• ... .t. t�5:.:.:.:;•:.::..:-::;,,.:,;•....:::.::::...........t....�.......:.:t�#:�tai�E�E�?:E....:..:..:E. 2,660.OD •:: �::5`Sr::z:::�i:�f5:;: ............£��rs.E?Fese.fl .::.:.......::.:................................................. ��?:==�<:%�`:>#<:>=�><>;.«>;:<»<:>���>s::<<;:<�>�>�s::.... ............ ............�tca>;eE- ;: •:+: �;;x;:.;;,.::::;:x;•%�-:;�:; �. Fl •:: .. Y nctra............. -�:--:::::.:;:�:-::::�.;-_>:::;:•::.::-.�:::�::;:i::� �tak:� zreQ:;�et<f:89oi D.�.............................................. � : � - >:c:�s 2,660.00 a-iii::;:� ::;::::::9�0<:::»:;::;:: :�» � . :>::.::;:.;;t"-.,.,nrstx; 15.95% :�i;:::.::: �::�>:;.:::;::::5:�::::::::.�:::::::::::.: t•�:t0:r>:>:t7 Satatl ..EiAIt�C3;~... ..;::.::..::;,.:::...;:.:.;;•. 14,020.00 .. .::. . �. . � ;.:.: :...:..:..:..:.... 133.00 104 Preapst Ceilings M Delta Painting, Inc 3,234.00 0.00 0.00 0.00% 3,234.00 D.00 105 Preacast Ceilings L Delta Painting, Inc 6,704.00 0.00 0.00 0.00% 6,704.00 0.00 106 Epoxy Floor Coating M Delta Painting, lnc 6,480.00 0.00 0.00 0.00% 6,480.DD 0.00 107 Epoxy Floor Coating L Delta Painting, Inc 15,544.00 0.00 0.00 0.00% 15,544.00 0.00 ' 108 Chemical Containment � M Delta Painting, Inc 1,300.00 O.OD 0.00 0.00% 1,300.00 0.00 109 Chemical Containment L Delta Painting, Inc 8,272.00 0.00 D.00 0.00 % 8,272.00 0.00 110 OH Door and Frame M Delta Painting, Inc 366.00 0.00 0.00 0.00 % 366.00 0.00 111 OH Doorand Frame L Delta Painting, Inc 2,568.00 0.00 0.00 0.00% 2,568.00 0.00 112 Crane Beams M Delta Painting, Inc 250.00 0.00 0.00 0.00 % 25D.00 0.00 113 Crane Beams L Delta Painting, Inc 2,568.00 0.00 0.00 0.00% 2,568.00 0.00 114 Ductile Iron Interior � M Delta Painting, lnc 1,470.00 O.DO 0.00 0.00 % 1,470.00 0.00 115 Duc67e Iron Interior L Delta Painting, Inc 11,056.00 0.00 D.00 0.00% 11,056.00 0.00 116 Ductile Iran Exterior M Detta Painting, Inc 1,520.00 0.00 0.00 0.00 % 1,520.00 D.00 117 Ductile Iran Exterior L Delta Painting, Inc 7,704.00 0.00 0.00 0.00 % 7,704.00 0.00 118 Ductile Iran Submerged M Delta Painting, Inc 1,040.D0 0.00 0.00 0.00 % 1,040.00 0.00 114 Ductile Iron Submerged L Della Painting, Inc 7,704.D0 0.00 0.00 0.00 % 7,704.00 0.00 120 Gas Pipe Intedor M Delta Painting, Inc 333.00 0.00 0.00 D.00% 333.00 0.00 121 Gas Pipe Interior L Delta Painting, Inc 4,136.00 0.00 0.00 0.00 % 4,136.00 0.00 122 Gas Pipe Extedor M Delta Painting, Inc 462.D0 D.00 0.00 0.00% 462.OD 0.00 123 Gas Pipe Exterior L Delta Painting, !nc 9,949.00 0.00 D.00 0.00% 9,949.00 0.00 124 Mobilization Delta Painting,lnc 2,000.00 2,000.00 � 2,000.00 100.00% 0.00 100.00 125 095100 Acoustical Ceiling Work M Centra[CeilingSystems 1,272.00 O.DO 0.00 0.00% 1,272.00 0.00 126 096500 Resilient Floor Tile M Johnson Floor Company lnc 1,464.00 0.00 0.00 D.00% 1,464.00 0.00 127 Division 10.5pecialties 0.00 128 101400 Signage M Williams Brothers Const Inc. 2,100.00 0.00 0.00 0.00% 2,100.00 0.00 129 101400 Signage L Williams Brothers Const Inc. 800.00 0.00 0.00 0.00% 800.00 0.00 130 10 2813 Toilet Accessories M Williams Brothers Const Inc. 735.00 0.00 0.00 0.00% 735.00 0.00 131 102813 Toilet Accessories L Williams8rothers Constlnc. 450.00 0.00 0.00 0.00% 450.00 O.OD 132 Division 22-Plumbing 0.00 133 Exterior Mechanical p DO 134 Overhead and Profit G. A. Rich 349,565.00 300,625.90 3,495.65 304,121.55 87.00 % 45,443.45 15,206.08 135 Mobilization G. A. Rich 20,000.00 20,000.00 20,000,00 100.00% O.OD 1,OD0.00 136 Process Pipe M G. A. Rich 433,587.00 411,907.65 411,907.65 95.00% 21,679.35 20,595.38 137 Process Pipe L G. A. Rich 1,103,787.00 938,218.95 55,189.35 993,408.30 90.00% 110,378.70 44,670.42 138 Sfortn M G. A. Rich 127,160.00 120,802.00 120,802.00 95.00% 6,359.00 6,040.10 139 Stonn L G. A. Rich 281,061.00 267,007.95 267,007.95 95.00% 14,053.05 13,350.40 140 Water M G. A. Rich 88,338.00 88,338.00 88,338.00 100.D0 % 0.00 4,416.40 141 Water L G. A. Rich 174,188.00 156,769.20 156,769.20 90.00% i7,418.80 7,838.46 142 Gas M G. A. Rich 2,000.00 0.00 0.00 0.00 % 2,000.00 O.OD 143 Gas L G. A. Rich 7,258.00 4,354.80 4,354.80 60.00% 2,903.20 217.74 144 Grinder Pump M G. A. Rich 330.00 0.00 0.00 0.00 % 330.OD 0.00 145 Gdnder Pump L G. A. Rich 10,998.00 0.00 0.00 0.00% 10,998.00 0.00 146 Valves M G.A.Rich 51,728.00 41,382.40 10,345.60 51,728.00 100.00% 0.00 2,586.4D 147 Valves L G. A. Rich 30,000.00 9,000.00 13,500.00 22,500.00 75.00% 7,500.00 1,125.00 148 Intedor Mechanical 0.00 149 Pre Consbucfien Hayes Mechanical 30,000.00 25,000.00 25,OD0.00 83.33°/a 5,OD0.00 1,250.00 McHenry Wastewater Treatment Facility Consolidation Page 4 1 2 Application Number. 7 Application Period: August 1, 2016 to August 31, 2016 Application Date: August 31, 2016 3 4 A B Work Completed C D E F G Item 5 s ,y • •::::: •::::..:...............:.:::•::;•:::•::�:�i::::�i:;::i:;::::=S:is�:::iS;::;::�:x�::::r.:�::=r`.�:_:�;:=;:�:: :;. Cd'ttG.fY: ..ffi_„_.,.. .' �&?rein;��tix>'•>'<>�s�`>'»�»�»'»>»>?>:>»»».>�><.::>»:':�:>>:s::;::#<�:«�?.��»>#>�=�>�>€>�<>>>><<�«<�<:::s•::>::!?`<;.<.>:>::<:,;.:<::;:.:``'?<i'•>?>�>�'•>��s��>'>>��'='�::<::::?_,<'::;., i3....,.....tk::�::;;�:%->:�::�>:�>;;:�;;:;;;;;:::;�:::::.:::.x::gx<xx:xxt:>;:::� ..."<sGAAdQ................... ... .............. ... .......... :.....:............. ........ �:�::�::;� :.:;�::.>�;.:; �•�:�:::�;:.::;:�:::�:::`.�:�;<;:;%::f:�:::.ir::::�;:::::.::r:::::: :;::;.r:$u .;:.:.:>;:>:.:::.;:.:•c;;. .IerTSfurorgeactoz:.......................�dledute......�eonx.:.�2oz;s.......'.r�sF.'etto.1................F�ats.P.fesantl ......... ....... ............ �;;5;:-.:;::::'::::::.�::::::::.:;: ;;:.: ..:n. �>31u�:..,.....1n�AttraSafit�fS�.:..::..:::.............. , .p.........,iiEi�::: �::.;•'•;y:.;::.::i";%;:R2:r5:�:::::;:; � :. � :::o:+.�::;::: •:-::::::::::.:;:.>:.;:::>':+::;:5 :: � . ;; .. �'���> .:.Stvr�d{ttutlnv"�.........7u.tJaie.G?:t�?�t...........�?:.:...::.:�tksi�................::..::.:::. � <::.:�:;� a::::�: �;.::.;;:;:::-;:::;�:.:o::�:::�i:�::�:.'-%':�;;:�::i� .: I �tal� ae4.ae4.S3or ��>>' <:�::::>::<:_:::;:::;>;:`>z<� ::;:..;:.. :..:>:<.: .......Ya� .........flstanc�.io:..:. ���>`<�",``• :�:::r•:� ��::-::•;:.:: '';:::::`: �:�> .... •::::,, ;:.;•:.;�:::;:�: . • �;;: €TA&�t�i�.... 150 Mobilization Hayes Mechanical 15,000.00 15,000.00 15.000.00 106.00%a 0.00 750.00 151 De Mobilization Hayes Mechanical 5,000.00 0.00 0.00 0.00% 5,000.00 0.00 152 Valves M Hayes Mechanical 320,000,00 48,501.00 48,501.00 15.16% 271,499.00 2,425.05 153 DI Piping M Hayes Mechanical 520,000,00 258,205.35 5,019.08 263,224.43 50.62% 256,775.57 13,161.22 154 Pipe Supports M Ha es Mechanical 50,OOO.OD 22,650.84 22,650.84 45.30% 27,349.16 1,132.54 155 Mise Plumbing and Piping Material M Hayes Mechanical 65,000.00 - 32,751.18 32,751.18 50.39% 32,248.82 � 1,637.56 156 Pipe Line Insulation M Hayes Mechanical 90,000.00 0.00 0.00 0.00% 90,000.00 0.00 157 Building 20 L Hayes Mechanical 37,500.00 6,500.00 6,500.00 t7.33% 31,000.00 325.00 156 Building 30 L Hayes Mechanical 7,20D.00 0.00 0.00 0.00% 7,20D.00 0.00 159 Building40 L Hayes Mechanical 270,000.00 60,000.00 6,500.00 66,500.00 24.63% 203,500.00 3,325.00 160 Building 50 L Hayes Mechanical 80,000.00 40,000.00 40,000.00 50.00% 40,000.00 2,000.00 161 Building 60 L Hayes Mechanical 62,000.00 9,790.00 9,790.00 15.79% 52,210.00 489.50 162 Building 65 L Hayes Mechanical 3,OOO.OD 0.00 0.00 0.00% 3,000.00 D.00 163 Building 70 L Hayes Mechanical 27,000.00 20,000.00 20,000.00 74.07% 7,D00.00 1,000.00 164 Building 75 L Hayes Mechanical 18,000.00 5,000.00 5,000.00 27.78 % 13,000.00 250.00 165 Division 23-HVAC 0.00 166 CenVal Pump Station 20 0.00 167 Test and Balance Complete Mechanical Services Inc 1,500.00 0.00 D.00 0.00% 1,500.00 0.00 168 ConVols Complete Mechanial Services Inc 2,500.00 0,00 O.DO 0.00 % 2,500.00 0.00 169 Ductwork Complete Mechanical Services Inc 4,OOO.D0 4,000.00 4,000.00 100.00% 0.00 200.00 170 CenUffugal Fans Complete Mechanical Services Inc 4,400.00 4,400.00 4,400.00 100.00% 0.00 220.00 171 Ins and Outs Complete Mechanical Services Inc 7,250.00 7,250.00 7,250.00 100.00% 0.00 362.50 172 Terminal Heat Transfer Complete Mechanical Services Inc 15,000.00 15,000.00 15,000.00 100.00% D.00 750.00 173 AC Units Complete Mechanical Services Inc 15,800.00 D.00 0.00 0.00 % 15,800.00 D.00 174 Material Complete Mechanical Services Inc 2,000.00 D.00 0.00 0,00 % 2,000.00 0.00 175 Labor Complete Mechanical Services Inc 9,500.D0 0.00 0.00 D.00 % 9,500.00 0.00 176 SP Secondary Treatment 40 0.00 177 Test and Balance Complete Mechanical Services Inc 1,500.D0 0.00 0.00 0.00 % 1,500.00 0.00 178 Contrels Complete Mechanical Services Inc 5,500.00 0.00 0.00 0.00% 5,500.00 0.00 179 Ductwork Complete Mechanical Services Inc 5,000.00 0.00 0.00 O.DO% 5,000.00 0.00 180 Centrifugal Fans Complete Mechanical Services Inc 1,500.00 1,500.00 1,500.00 100.00% 0.00 75.00 181 Power Ventilators Complete Mechanical Serviceslnc 1,500.00 1,500.00 1,500.00 100.00% 0.00 75.00 182 Ins and Outs Complete Mechanical Services Inc 3,000.00 3,000.00 3,000.00 100,00 % 0.00 150.00 183 Fuel Fired Unit Heaters Complete Mechanical Services Inc 1,800.00 1,800.00 1,800.00 100.00 % 0.00 90.00 184 Make Up Air Uni[ Complete Mechanical Services Inc 6,100.00 6,100.00 6,100.00 1D0.00% 0.00 305.00 185 AC Units Complete Mechanical Services Inc 15,800.00 0.00 O.DO 0.00% 15,800.00 D.00 186 Material Complete Mechanical Services Inc 7,000.00 0.00 0.00 0.00% 7,000.00 0.00 187 Labor Complete Mechanical Services Inc t7,000.00 0.00 0.00 0.00% 17,000.00 0.00 188 SPTertiary Building 50 0.00 189 Test and Balance Complete Mechanical Services Inc 1,500.00 O.OD 0.00 O.OD % 1,500.00 0.00 190 ConVols Complete Mechanical Serviceslnc 16,500.00 D.OD 0.00 0.00% 16,500.D0 0.00 191 Ductwork Complete Mechanical Services Inc 6,OD0.00 0.00 0.00 0.00% 6,000.00 0.00 192 Centrifugal Fans Complete Mechanical Services Inc 7,5D0.00 7.500.00 7,500.00 10D.00% 0.00 375.00 193 Ins and Outs Complete Mechanical Services Inc 3,480.00 3,480.00 3,480.00 100.00% D.00 174.00 194 Fuel Fired Unit Heaters Com lete Mechanical Services Inc 9,000.00 9,000.00 9,000.00 100.00°/a 0.00 450.00 195 AC Units Complete Mechanical Services Inc 8,400.00 0.00 O.DO O.DO % 8,400.00 0.00 196 Material Complete Mechanical Services Inc 7,000.00 0.00 0.00 O.OD % 7,D00.00 0.00 McHenry Wastewater Treatment Facility Consolidation Page 5 1 2 Application Number 7 A lication Period: Au ust 1, 2016 to August 3i, 2016 Application Date: August 31, zols 3 4 A B Work Completed C D E F G Item 5 6 .;;::.::rx:•::;�: •::::; �>: 'n>:: cKGdirf?.... .....................!�?A.ftOts............................................................................t�............................ ;:;: ::;: ;.: S�tI0T3.1�12k....:........,....,....:......:......:...:.....::.:......:.,..:::.::;::, �...:.:;::x•;;�•;:::;:�:::c�:`:3iic�:=:�:c��:SS3?:�:�:>�Si'�:E:=:�:2:�i:�ii�:�i::'%::�:� �;.:;-:.�:::.�:::::::<-::.::.�:.�::::::::::::.:..:�.�:::::::::::::::::._::. �Lss.........................................................................v�.W - _ - ;:i:`:;:r.�;:�<;:�;:;;�f::::;2:::�>:=:�:%�>;r:;::::_F:�i>:aS>:�R3:�;'-;.:;; ;<;<:::�>:z�:�>::i:=;'� ::.,.:.,:, :::�:=:�:::.::-::.;-.:;.::::.::.::a:�>:-:::-::-::�;:a:o:-::-::-::-::�:;:�.::.::: ..»»»>::;:::«:»>s:�>:�>::: .f9r15tiliGflffddOK........................v�"t97¢/#IkC.......�WI3ki?�Vi4�tS....... ............................................................................................................. :->:�x�>:->:�R->:�>is:�>ss:�>:�:�>s:�>:��:�>::;ir �:otii:�f:-F;::;:;;:;<: :,:::.::::::,,:,::..:.::.:.:.:::...:.: ,:.:: ,...... �+:^::::••: x.>•-::.:.::>;:<.::�••:::c+::::::::>:.:::: � :.>.:::;;::.. �:�2�:;1K�118??:�::�:.'. :. � ':s:�»>:- � 1lC�tii"aFF t�: � �: �:: � �::>:>:••::•:::<•::•::->::• :. c�<�»sss»::::»>:>: �:h15£/:q� .......... ... - �:�:':�:�:�:�>5:�:�:c=:�>: ::-+:�-:�::.;-.;-.;::.:•s:::•:-•::;::::::::: EE'?resen£I'» �1Is712iipt&....3�..........E??�P................................................................................:. �:'•5:tdl�Et� t10.t:1't2..�.':i> .........�......... ttalE� .ete.4.�e6.&3or. .. i'?fii��:x::::::;��E�l^�::i:?Ek<?7:..::.::;:?:i ....... #:t�?at4: .. .. .......... .......40:.....:...:�r3rtc�.io::.:. ............................_............................. �1�' :R�-`�1G1ZSiii' ;�:';:#; FE;'�i711t�tRi3� :. 2�:>:;:?:%:r�:=:'i 197 Labor Complete Mechanical Services Inc 15,000.00 0.00 D.00 0.00% 15,000.00 0.00 198 SP Drying Building 0.00 199 Test and Balance Complete Mechanical Services Inc 1,500.00 0.00 D.DO D.00% 1,500.00 0.00 200 Controls Complete Mechanical Services Inc 8,000.00 0.00 0.00 0.00 % 8,000.00 0.00 201 Ductwork Complete Mechanical Services Inc 35,000.00 � 0.00 0.00 D.DO % 35,000.00 0.00 202 Centrifugal Fans � Complete Mechanical Services Inc 11,500.00 1 i,500.00 11,500.00 100.00 % 0.00 575.00 203 Ins and Outs Complete Mechanical Services Inc 11,000.00 11,000.00 11,000.00 100.00% 0.00 550.00 204 Heat Exchangers Complete Mechanical Services Inc 60,000.00 0.00 60,000.00 60,000.00 100.00 % 0,00 3,000.00 205 Make Up Air Units Complete Mechanical Services inc 18,360.00 18,360.00 18,360.00 100.00 % 0.00 918.00 206 Material Complete Mechanical Services Inc 20,000.00 0.00 0,00 0.00 % 20,000.00 0.00 207 Labor Complete Mechanical Services Inc 35,000,00 O.DO 0.00 0.00 % 35,000.00 0.00 208 SP Miaoscreen Building 70 0.00 209 Test and Balance Complete Mechanical Services Inc 1,500,OD 0.00 0.00 0.00 % 1,500.00 D.00 210 Conrols Complete Mechanical Services Inc 2,400.OD 0.00 0.00 0.00% 2,400.00 0.00 211 Ductwork Complete Mechanical Services Inc 6,310.00 6,310.00 6,310.00 100.00 % O.OD 315.50 212 Power Ventilators Complete Mechanical Services Inc 7,200.00 7,200,00 7,200.00 100.00% 0.00 360.00 213 Ins and Outs Com lete Mechanicaf Services Inc 7,800.00 7,800.00 7,800.00 100.00% 0.00 390.00 214 Terminal Heat Transfers Complete Mechanical Services Inc 35,000.00 35,000.00 35,000.00 100.00% 0.00 1,750.00 215 AC Units Complete Mechanical Services Inc 7,400.00 7,400.00 7,400.00 100.00 % 0.00 370.00 216 Material Complete Mechanical Services Inc 5,000.00 0.00 2,500.00 2,500.00 50.00 % 2,500.00 125.00 217 Labor Complete Mechanical Services Inc 15,000.00 3,000.00 8,000.00 11,000.00 73.33% 4,000.00 550.00 218 Division 25-Integrated Automation 0.00 219 25 1316 Boxes, Panels and Control Centers Advanced Automation &Controls 165,000.00 4t,250.00 4t,250.00 25.00% 123,750.00 2,062.50 220 25 3i00 Remote Instruments Advanced Automation &Controls 75,OOO.OD 0.00 - 0.00 0.00 % 75,000.00 0.00 221 25 5100 Instrumentation and Control Intefration Advanced Automation &Controls 2,135,300.OD 426,090.00 426,090.00 19.95 % 1,709,210.00 21,304.50 222 25 9100 Wastewater Plant Control Advanced Automation & ConVols 19,700.00 0.00 0.00 0.00 % 19,700.00 0.00 223 25 2922 Variable Frequency Motor Controllers Advanced Automation & ConVols 109,000.00 0.00 0.00 0.00% 109,000.00 D.00 224 Division 26-Electrical 0.00 225 26 3213 Packaged Engine Generator and Transfer Switches M Cummins N Power Inc 780,000.00 0.00 0.00 0,00 % 780,000.00 0.00 226 0.00 227 Mobilization Homestead Elecrical Constricting L 25,000.00 25,000.00 25,000.00 100.D0% 0.00 1,250.00 228 PM Time -Submittals Homestead Elecricel Constricting L 30,OOD.D0 30,000.00 30,000.00 100.00 % 0.00 1,500.00 229 Site M Homestead Elecrical Constricting L 145,000.00 0.00 20,000.00 20,000.00 13.79% 125,000.00 1,000.00 230 Site L Homestead Elecrical Constricting L 75,000.00 0.00 10,000.00 10,000.00 13.33% 65,000.00 500.00 231 Building 20 M Homestead Elecrical ConsVading L 50,000.00 2,50D.00 2,500.00 5.00 % 47,500.00 125.00 232 Building 20 L Homestead Elecrical Constricting L 68,000.00 2,000.00 2,000.00 2.94 % 66,000.00 100.00 233 Building 30 M Homestead Elecrical Constricting L 27,000.00 2,500.00 2,500.00 9.26% 24,500.00 125.00 234 Building 30 L Homestead Elecrical Constricting L 25,OOO.D0 5,500.00 5,500.00 22.00% 19,500.00 275.00 235 Building 40 M Homestead Elecrigl Constricting L 85,OOO.D0 8,500.00 1,500.00 10,000.00 11.76% 75,000.00 500.00 236 building 40 L Homestead Elecrical Consracting L 109,000.00 20,000.00 5,500.00 25,500.00 23.39% 83,500.00 1,275.00 237 Building 5D M Homestead Elecrical Consractng L 77,OOO.D0 13,500.00 5,000.00 18,500.00 24.03 % 58,500.00 925.00 238 Building 50 L Homestead Elecrical Constricting L 92,OOO.OD 24,000.00 6,500.00 30,500.00 33.15 % 61,500.00 1,525.OD 239 Building 60 M Homestead Elecrice( Constricting L 70,000.00 9,300.00 9,300.00 13.29 % 60,700.00 465.00 240 Building 60 L Homestead Elecrical Constricting L 94,500.00 12,000.00 12,000.00 12.70 % 82,500.00 600.00 241 Building 70 M Homestead Elecriwl Constricting L 55,OD0.00 46,000.00 4,000.00 50,000.00 90.91 % 5,000.00 2,500.00 242 Building 70 L Homestead Elecrical Constricting L 105,000.00 85,000.00 10,000.00 95,000.00 90.48% i0,000.00 4,750.00 243 Building 75 M Homestead Elecdcal Constricting L 29,000.00 8,000.00 8,000.00 27.59 % 21,ODO.DD 400.00 :. :�. � .: � � I .. , ... .. ... .. .... ....... McHenry Wastewater Treatment Facility Consolidation Page 6 1 2 Application Number. 7 Application Period: August 1, 2016 to August 31, 2016 Application Date: August 31, 2016 3 4 A B WorkCampleted C D E F G ttem s ;: �::. n:: ......... ......_...........,x......., .....:..:......:.::.....:.::�+ - - .teri5t'�etn�aol»:>:::�>;»»>:::=:::»:>.�.ache.Qute:;>:>::�Nrtk:E?ce�2osts. ......'thus£?eno4.:;:;;>;;>::;:;-:Ad;ts:E?G';> i'tri•�``i�i:::��>'>?<ztE`kf#EEilff����� - - - �. - �taE:�. nte4.ao4.�tor ...�o�1A................................................................................. .�f. .......%a>..........&ak�c�.te:,.:. �»hS�IC;:: F.tE.7Ad�f�.i.�... 244 Building 75 L Homestead Elecdcal Constracting L 48,000.00 4,500.00 4,500.00 9.38% 43,500.00 225.00 245 Gear Homestead Eleaical ConsVacting L 162,000.00 2,085.00 4,500.00 6,585.00 4.06 % 155,415.00 329.25 246 Lighting Homestead Elecdcal Constructng L 108,500.00 16,369.00 13,998.00 30,367.00 27.99% 78,133.00 1,518.35 247 Division 39-Earthwork � 0.00 24g 0.00 249 311000 Strip Topsoil 'Williams Brothers Constlnc. � 15,000.00 15,000.00 15,000.00 100.00% D.OD 750.00 250 31 1000 Respread Topsoil Williams Brothers Const Inc. 15,OOD.00 0.00 O.Op 0.00% 15,000.00 0.00 251 31 1000 Remove Asphalt Paving Williams Brothers Const Inc. 32,245.D0 4,836.75 4,836.75 15.00 % 27,408.25 241.84 252 311000 Tree Removal Homer Tree Service 14,D00.00 14,000.00 14,000.00 100.D0% 0.00 700.00 253 31 2200 Grading Williams Brothers Const Inc. 41,000,00 - 0.00 0.00 0.00% 41,OOD.00 0.00 254 31 2316 Cut and Fill Williams Brothers Const. Inc. 180,135.00 90,067.50 90,067.50 50.00% 90,067.50 4,503.38 255 31 2316 Mass Excavation Williams Brothers Const Inc. 664,600.00 664,600.00 664,600.00 100,00% 0.00 33,230.00 256 31 2316.13 Trenching Williams Brothers Const Inc. 133,500.00 0.00 0.00 0.00% 133,500.00 0.00 257 312319 Dewatering Kelley Dewatering and Construction 188,300.00 188,300.00 188,300.00 100.00 % 0.00 9,415.00 258 312500 Silt Fence Williams Brothers Const lnc. 15,000,00 12,DOD.D0 12,000,00 80.00% 3,000.00 600.00 259 31 500 Excavation Support and Protection Williams Brothers Const. Inc. 475,350.D0 356,512.50 356,512.50 75.00 % 118,837.50 17,825.63 260 Division32-Exteriorlmprovements 0.00 261 321216 Asphalt Paving M Troch-McNeil Paving Co 78,725.00 0.00 6,000.00 6,000.00 7.62% 72,725.00 300.00 262 321216 As halt Paving L Troch-McNeil Paving Co 91,775.00 0.00 6,900.00 6,900.00 7.52% 84,875.00 345.OD 263 32 3113 Chain Link Fences and Gates M Northern Illinois Fence 14,866.00 0.00 0.00 O.DO % 14,866.00 0.00 264 32 3113 Chain link Fences and Gates L Northern Illinois Fence 10,765.00 0.00 0.00 0.00% 10,765.00 0.00 265 32 9219 Seeding Wilriams Brothers Const Inc. 8,OD0.00 0.00 0.00 0.00 % 8,OOD.00 0.00 266 Division 33- Utilties 0.00 267 33 3216.13 Packaged Grinder Pump Station M Gasvoda and Associates 23,000.00 0.00 0.00 0.00 % 23,000.00 0.00 268 33 3216.13 Packaged Grinder Pump Station Start Up Gasvoda and Associates 1,053.50 0.00 0.00 0.00 % 1,053.50 0.00 269 33 3216.13 Packaged Grinder Pump Station L Hayes Mechanical 5,000.00 0.00 0.00 0.00% 5,000.00 0.00 270 Division 35- Waterwayand Marine Construction 0.00 271 35 2016.29 Fabricated Metal Slide Gates M R. W Gate Company 280,030.00 280,030.00 280,030.00 100.00 % 0.00 14,OOi.50 272 35 2016.29 Fabricated Metal Slide Gates L Williams Brothers Const. Inc. 142,000.00 0.00 0.00 0.00% 142,OOD.00 0.00 273 Division 41-Material Processing and Handling Equipmen 0.00 274 41 2223.19 Cranes and Hoists Sievert Crane and Hoist 17,300.00 0.00 D.00 0.00 % 17,300.00 0.00 275 Division 43-Process Gas and Liquid Handling, Purificati n, and Storage Equipment 0.00 276 431123 Rotary Positive Displacement Aeration Blower M LAI Ltd 49,000,00 0.00 0.00 0.00 % 49,000.00 0.00 277 431123 Rotary Positive Displacement Aeration Blower L Hayes Mechanical 6,000.00 0.00 0.00 0,00% 6,000.00 0.00 278 43 2114 Rotary Lobe Pump Equipment M Peterson and Matz, Inc 60,000.00 D.DO 0.00 D.00 % 60,000.00 0.00 279 43 2114 Rotary Lobe Pump EquipmentStart Up Peterson and Matz, Inc 5,000.00 0.00 0.00 D.00% 5,000.00 0.00 280 43 2114 Rotary Lobe Pump Equipment L Hayes Mechanical 6,000.00 0.00 � 0.00 0.00% 6,000.00 0.00 281 43 2139 Suhmersible Solids Handling Pump Equipment M LAI Ltd 799,000.00 0.00 199,750.00 199,750.00 25.00 % 599,250.00 9,987.50 282 43 2139 Submersible Solids Handling Pump Equipment L Hayes Mechanical 42,000.00 0.00 0.00 0.00% 42,OD0.00 0.00 283 43 2143.01 Sump Pump System L Hayes Mechanical 4,000.00 0.00 D,00 0.00 % A,OD0.00 0.00 284 433259 Odor ContrclS stem M LAI Ltd 47,000.00 0.00 0.00 O.OD% 47,000.00 0.00 285 43 3259 ' Odor ConVol System L Hayes Mechanical 10,000.00 0.00 0.00 O.DO% 10,000.00 0.00 286 433263 UlVavioletDisinfectionEquipment M Xylem WaterSoluGonsUSA 275,000.00 0.00 0.00 0.00% 275,000,00 0.00 287 43 3263 UlVaviolet Disinfection Equipment L Williams Brothers Const. Inc. 6,000.00 0.00 0,00 0,00 % 6,000.00 0.00 288 434113.01 Hydro neuma6c Tank M LAI Ltd 29,000,00 � 0.00 0.00 0.00% 29,000.00 0.00 289 43 4113.01 Hydropneumatic Tank L Hayes Mechanical 1,000.00 D.00 0.00 0.00% 1,000.00 0.00 290 43 4116 Bulk Chemical Storage Tanks M Peterson and Mafz, Inc 120,000.00 0.00 0.00 0.00 % 120,000.00 0.00 McHenry Wastewater Treatment Facility Consolidation Page 7 1 2 Application Number. 7 Ap lication Period: August 1, 2016 to August 31, 2016 Application Date: August 31, 2016 3 4 A B Wark Completed C D E F G Item 5 6 ;.;;�� �;:.;:.;�:.;::::.::�:;.; :•: ... ef�1Wo::•: . . ::� I"�:Pt3k:�x:�::'35:a:�nisi:�'::?'S3:$::::=':::$:�s:=::::::::::;:�:2::>c:::�:�::S:::::::i::??i:; .�F.�S E?7J •.<•:�::::_•>:••>:•>:;:i:''i::.:::.::_:::.:.<:::i;::::ii:?:3':i>ii>:i:�?``:� �:::i i3 .:.:...:. :::.:.::.:.::...:............:......:.::::.........,.:..:....:..... ......................................im?.........................---.......................................................................... :�;:�•�;a:>:::.:;r:.:.::•:rs:�:�::�;ro::•:xa::�:�r�;:•;::•:;; .»»;::>::;_>::»>::::::;:;::: u�`.�+.fef�u;i{`Antfdd4):.......................vClSer%Itle......�fOliti?�i$ek34.......7E1�5£�:Elt................................. :::::::::::::::::::`;: . ..... .......... ...... .. ;:•;:;::.;: �;:;:. �•:;t; #::'•>:•::<•r .:::... ::::::: ... ... �••:>:.:•;<�;;:::�:�i`•:. :. �"'1�::%::::::�;::i:�i:2:i�ff:�%i:� :::.:s;::;•::•::::•;::;:::;::�:::'�;��>:•:::-;.:;.::.r>::•::>r•;::; .. o4z::.: .=::.kJ;#erf�Esi?teszna�::> . ... . .........y:..........Omp,..................... ....�.......... .... -.r�: #?�6:. ae4.ansf.&tot: .. ... .. .. .......Wo:..........�radc?r: _ . t7� 291 434116 Bulk Chemical Storage TanksStart Up Peterson and Matz, lnc 5,OOD.00 0,00 O.DO D.DO% 5,OOD.00 0.00 292 434116 Bulk Chemical Storage Tanks L Hayes Mechanical 5,000.00 0.00 D.06 0.00% 5,000.00 0.00 293 Division 44 PoIIIu6on Control Equipmenf 0.00 294 444000 Composite Samplers M Gasvoda and Associates Inc 10,000,00 0.00 0.00 0.00 % 10,000.00 0.00 295 44 4000 Composite Samplers Start Up Gasvoda and Associates Inc 1,053.50 0.00 D.00 0.00% 1,053.50 0.00 296 44 4000 Composite Samp[ers L Williams Brothers Const' Inc. 1,0OO.OD 0.00 0.00 0.00 % 1,000.00 0.00 297 44 4100 Sequencing batch Reactor TreatmentSystern M Xylem Water Solutions USA 745,000.00 0.00 0.00 0.00% 745,000.00 0,00 298 4441D0 Sequencing Batch Reactor Treatment System L Williams Brothers Constlnc. 20,000.00 0.00 0.00 0.00% 20,000.00 0.00 299 44 4100 SBRT Pump, Blowers and Mixer L Hayes Mechanical 69,300.00 0.00 0.00 0.00% 69,300.00 0.00 300 444256.01 Vertical Turbine Pumps � M LAILtd 64,000,00 0.00 0.00 0.00% 64,000.00 D.OD 301 444256.01 VerGralTurbinePumps L HayesMechanira{ 8,000.00 0.00 D.00 0.00% 8,000.00 0.00 302 444256.09 Submersible Pumps M IAILtd 25,000,00 0.00 D.DO O.OD% 25,000.00 0.00 303 44 4256.09 Submersible Pum s L Hayes Mechanical 3,000.00 0.00 0.00 0.00% 3,000.00 0.00 304 Division 46-Waterand WasfewaterEquipmen[ 0.00 305 46 2151 Mechanial Screening Equipment M Hydro -Dyne Engineering 373,850.00 0.00 D.00 0.00% 373,850.00 0.00 306 46 2151 Mechanial Sueening Equipment L Williams brothers Const Inc. 26,000.00 0.00 0.00 0.00 % 26,000.00 D.00 307 46 2200 Mechanical Screening Equipment (REFS) M Hydro international 901,892,OD 901,892.00 901,892.00 1D0.00°!o D.DO 45,094.60 308 46 2200 Mechanical Screening Equipment (REFS) L Williams Brothers Const Inc. 22,000,00 11,000.00 11,000.00 50.00 % 11,000.00 550.00 309 46 4123 Submersible Mixing Equipment Xylem Water Soluticns USA 90,000.00 90,000.00 310 46 4123 Submersible Mixing Equipment 0.00 311 46 4123 Submersible Mixing Equipment L Hayes Mechanical 6,000,00 O.OD O.OD 0.00 % 6,000.00 0.00 312 46 4324 Digester Cover M RPS Engineering tnc 143,006.00 D.OD 0.00 D.00 % 143,000.00 0.00 313 46 4324 Digester Cover L Williams Brothers Const Inc. 60,000.00 O.OD 0.00 0.00 % 60,000.00 0.00 314 46 5133 Flexible Membrane Diffused Aeration Xylem Water Solutions USA 65,000.00 65,000.00 315 46 5133 Flexible Membrane Diffused Aeraticn 0.00 316 46 5133 Flexible Membrane Diffused Aeratien L Hayes Mechanical 15,000.00 0.00 0.00 0.00 % 15,000.00 D.00 317 46 5200 Biological High Rate TreaMent System M I. Kruger tnc 2,224,800.00 0.00 0.00 0.00 % 2,224,800.00 0.00 318 46 5200 Biological High Rate Treatment System L Williams brothers Const Inc. 10,000.00 0,00 0.00 0.00 % 10,000,00 0.00 319 466130 DiskFiltrafionSystem M I. Krugertnc 0.00 320 46 6130 Disk Filtration System L Williams Brothers Const Inc. 14,OOO.D0 0.00 O.OD 0.00 % 14,000.00 0.00 321 46 7653 Sludge Drying System M Komline Sanderson 0.00 322 Dryer M Komline Sanderson 1,156,130.00 0.00 0.00 0.00% 1,156,130,00 0.00 323 Live Bottom Hopper M Komline Sanderson 169,240.OD O.OD 0.00 0.00 % 169,240.00 0.00 324 Sludge Pump M Komline Sanderson 26,260.00 0.00 0.00 D.00 % 26,260.00 0.00 325 Screener M Komline Sanderson 21,620.00 0.00 0.00 0.00% 21,620.00 0.00 326 Dded Product Conveyors M Komline Sanderson 96,420.D0 0.00 0.00 0.00 % 96,420.00 0.00 327 Thermal Oil System M Komline Sanderson 178,250.00 0.00 0.00 0.00 % 178,250.00 0.00 328 Thermal Oil M Komline Sanderson 8,360.00 0.00 0.00 0.00% 8,360.00 0.00 329 Off Gas Compressor M Komline Sanderson 49,740.00 0.00 0.00 0.00% 49,740.00 0.00 330 Utility Air Compressor/AirDryer M Komline Sanderson 10,350.00 0.00 0.00 0.00% 10,350.OD 0.00 331 Coarse Bubble Diffusers M Komline Sanderson 14,990.00 0.00 0.00 0.00% 14,990.00 0.00 332 Off Gas Duct/Fabricated Items M Komline Sanderson 40,450.00 0.00 0.00 0.00% 40,450.00 0.00 333 Loral Instrumentation M Komline Sanderson 40,210.00 0.00 0.00 0.00% 40,210.00 0.00 334 Automatic Valves/Rotary Valves M Komline Sanderson 27,830.OD 0.00 0.00 0.00 % 27,830.00 0.00 335 Anchor Bolts M Komline Sanderson 12,470.00 O.OD 0.00 0.00% 12,470.00 0.00 336 Dryer ConVol Panel M Komline Sanderson 90,980.00 0.00 0.00 0.00 % 90,980.00 0.00 337 Start Up/Commissioning Komline Sanderson 56,700.00 0.00 � 0.00 0.00 % 56,700.OD 0.00 McHenry Wastewater Treatment Facility Consolidation 1 2 Application Number. 7 Ap IicaGon Period: August 1, 2016 to August 31, 2016 Application Oate: August3l, 2016 3 4 A B Work Completed C D E F G Item 5 6 :.:.�£�Yf::�j;:.>r:•<.r�;;::::::r::�:::::�:::iiik��:-:?�>:�%:�'%:�f':=:-:`:::s�':�:�F:=::Y:�r`.�:�':':.:;•>:.;.:.::::.>::.::::.>;:<.;:::::::::3:::r::#i:::::5:-'�.':.•;::::••�•;:::;::"•::;•:r:.;•::�;+r;:�::;:::::::;."."':�"'r''';':�:a?`isiEi:';;:�::�:::.;:.;;,:.::�;:�::;:��:; .5p........... :...d012 ...............................................:.:...::...:...o-::.::.>:.:;;:..:;�:::::::::::::::::.:.::;:::...........i1>�............................:;•;;•:;:::•»:....................:....................... ......................................................................:.:.:::::::.::..::...................................................:................................. .'iS�CIIfiF3i3`�Iki'.t:�S:�:�i:=S:�`:�i>:� ......:. ::::::::::::::#:?:r:: :>�:�:�:i:::fi:::{:::<::�s s�2->=::t::;�S�.'=:3::3::�:':::::3>::f:�:�:2�:�:> .:.::.:..:....::..................:......:.... .......ui''.t+ (9115tiCGtiEF'dd41' .,::. :,,,. ;;:.:<::<::.;:.:::: uCMO<bllle< �:£-:�:�'.`.::.:>:;;z�''�4 •.:�:ki31U�:,:::::. �rOltkt?EeYi%tl5.......7�rs•3?Cti .:.:.:............................. ?<:i:�i::ii=�=:<-::3�%"R':"�::: hc�5tifr•�'.-��•::. 6St . :::::::::,::..:.. �:"�35�S��:� ::`•>:.::::: �::;.;::::.::.:::.:. Aldtel'iBES.I?Ee:SEtld :. y.. s?ti::s.2Y;"`� 3t4t>��' kHStlft.. ::.: •:•:�::�,,.>:•;rr;•:::;��•::.:�:�;�:•>:•::;•:'•%'y;::::::.r'.:;:=::>:-:>:'a.<::: • n Sit3k.'ie .ete4.�.i% ........ - - - �3�":t::;:%::=: �<:�:%:::x;<.:� ::::.:i�t.£Idtd. �?:%�� ....... ..::...�%a.�..........33iiC2AE4:IG::,>:�F.�:id5R�i74. ��<�?:->:�:£::;:>ii .........�htS2t.. a�":Y:;�;�:R::?z:;:� .::::.:.;:::.:;;:.;;:::.::::::.: .: ::.:,,:.;•:.;. •::.?i ::� ... 3�=:=:F`:3i:::�` 338 46 7653 Sludge Drying System L Williams Brothers ConsL Ina 112,400.00 0.00 O.OD 0.00 % 112.400.00 0.00 339 467653 Sludge Pump and Compressor L Hayes Mechanical 5,000.00 0.00 0.00 0.00 % 5,C00.00 0.00 340 q6 7655 Sludge Conveying System M LAI Ltd 229,000.00 0.00 0.00 0.00% 229,000.00 0.00 341 46 7655 Sludge Conveying System L Wiliams Brothers Const. Inc, 5,000.00 0.00 0.00 0.00% 5,000.00 0.00 342 UnUCost 0.00 343 1 Water Main 2" 25 LF at $30 LF ' 750.00 D.DD 0.00 0.00% 750.00 0.00 344 2 Water Main 4" 25 LF at $32 LF 800.00 0.00 0.00 0.00 % 800.00 0.00 345 3 Sanitary Sewer6" 25LFat$45LF 1,125.00 0.00 0.00 0.00% 1,125.00 0.00 346 5 Stonn Sewer 12" 25 LF at $20 LF 500.00 0.00 0.00 0.00 % 500.00 0.00 347 7 Trench BaGcfill 100CY at $9 CY 900.00 0.00 D.DO D.00% 90D.00 0.00 348 8 Plowable Fill 100CY at $35 CY 3,500.00 0.00 0.00 0.00 % 3,500.00 0.00 349 9 Pipe Casing for Water Main and Sewer Crossing 25 LF at$14 LF 350.00 0.00 D.OD 0.00 % 350.00 0.00 350 10 TelecommunicationGable and Conduit 25 LF at $7 LF 175.00 0.00 0.00 0,00% 175.00 0.00 351 11 Electrical Cable and Conduit 25 LF at $10 LF 250.00 0.00 D.00 0.00 % 250.00 0.00 352 12 Gas Lines 2" 25 LF at $15 LF 375.00 0.00 D.00 0.00% 375.00 D.00 353 13 Hot MBr Asphalt 50 tans at $100 ton 5,000.00 0.00 D.DO 0.00% 5,000.00 0.00 354 14 Removal and Disposal of Unsuitable Materials 100CY at $70 CY 7,000.00 0.00 0.00 0.00 % 7,000.00 0.00 355 0.00 356 357 35B 359 Totaf 30,180,000.00 10,782,915,07 7,299,067.68 0.00 12,081,982.75 40% 18,098,017.25 604,099.14 360 Change Orders 361 362 RFP 01 Work Change Directive No.1 (3,498.30 0.00 -0.DO% (3,498.30 D.DO 363 Work ChangeOirecliveNo.2 (800.00 (800.00 0,00 (8D0.00 100.00% D.DO (40.00 364 Work Change DirectiveNo.3 525.D0 0.00 0.00% 525.00 0.00 365 Work Change DirectiveNo.4 (1,044.D0 0.00 -0.OD% (1,044.00 0.00 366 Work Change Directive No. 5 (102,501.00 D.DO -0.00 % (102,501.00 D.OD 367 Work Change Directive No. 6 (4,850.00 368 369 370 371 372 373 374 375 376 377 378 379 380 Tatal 30,067,831,70 10,782,115.07 1,29s,0e7,68 0,00 t2,081,182.75 40% 77,991,498.95 604,059.14 McHenry Wastewater Treatment Facility Consolidation Page 9 1 2 Application Number: 7 Application Pedod: August 1, 2016 to August 31, 2016 Application Date: August 31, 2016 3 4 A B WoricCompleted C D E F G tlem 5 s i ,;.... �::: �:::: •�.;�:;;.; :::. eKtcaiktrr>:: i �3Josr':i�iik'3��:>"�=<#�<�<<><<#�>�`>><»'':�>���>:;>i>>�'<� .. �-::•>:;:..;;.:.:::n:>x•;:�:::::�:�::�s:o::�:::�::�::�:_:�::-::�vo.:::.:;:::;:•:::•:a•::::•:::•;:� - 33 :�>::::::>::::;::::s»::>:::::<:>::::<>>rz<:><>�<><»<?<z:><>:::>:<:.%»>::>:->:�:sv�`.v ... .... .......................:..:....:...:....:.� >:::.::.v:.::•::.> �:•r::::.;;:;:•::•s:•:;:•:;•::•;:•::•;s::.: �::•>::•::•; .lerl5za�etttraaor::>�>:��:>:::<::<i>:: �><�<�>'=�>sc�<�«<>��?<?»�=>�>�r :::::::.:::.::.::.:.:::::.:.:::..::.:....::: :•;:•::::.:••::o:••>••::<•;:•;: <::<:�xheQur��:<:.>.::: > �?':;'" <ue3' <<<'>:>�•<_i:z6;:>::>• a?�1. ..:..:: •. •:•>:;:::::.::�: �:•>::�;.:;:;:; S: ;p. firom...cv�tiotu:.;::<:::: �»:=' tnDAfic�. pt:.t..: f33.:::. �:::.:;;::.;:;.;:•;••:::•::•;s::•s:•;:• �3usf.`edoQ:::<:>s»::<:<:::<:kAaze�ats:..res�nfJ'.>.:: `.��<= <':<<�<'<�«� - -......... :•:••:••::•::•r•;••::::.r:.>:•::•:;••:.s:: '';:::�>t:��:s;<: �.:e;•%:`> ,...s+"tacecF. trot�v�..........:: +•:••;::::.:::.::.;•:::::::::::::::.::�;:;.:v:;.::�::+�r�:;;>.; I....: ,• :•: ; � . tltak'� �r>;f. for _ >»1`:s�::z<: _:::>::>:>::::>:E �=���= tft.�� .i..:. �<::_«::�a<:%.:: �. ...... '€> f...:.:�iRisA........::.::;:;::.:.... �:;;�: n: v:�:a:�::� �;::a:�> ;:�8a Hn�:tos::::::::t?�:7A&>ttlz<:: ::;<:;<,:,.:;.:�#' :.:� :.::::.;�.:.�::..:>:• Si''>�><''s���'s`:2 . 381 Summa b SubcontradorlSupplier 382 Advanced Automation &Controls 2,504,000.00 A67,340.00 0.00 0.00 467,340.00 18.66 % 2,036,660.00 23,367A0 383 CentralCeilin 1,272.00 0.00 0.00 0.00 0.00 0.00% 1,272.00 0.00 384 CMC Rebar 307,000.00 250,125.00 56,875.00 0.00 307,000.00 100.00% 0.00 15,350.00 385 Complete Mechanical Services. � 490,000.00 172,100.00 70,500.00 D.00 242,600.00 49.51 % 247,400.00 12,130.00 386 CumminsN Power 780,000.00 0.00 0.00 0.00 0.00 0.00% 780,000.00 0.00 387 Delta Painting 124,000.00 4,660.00 0.00 0.00 4,660.00 3.76% 119,340.00 233.00 388 Diamond Masonry 309,000.00 30,046,00 0.00 0.00 30,046,00 9.72% 278,954.00 1,502.30 389 Doorslnc 44,900.00 44,900.00 0.00 0.00 44,900.00 100.00% D.00 2,245.00 390 East Moline Glass 1,725.00 0.00 0.00 D.OD 0.00 0.00 % 1,725.00 0.00 391 ExarcSkylightslnc 12,150.00 0.00 0.00 O.DD 0.00 0.00% 12,150.00 0.00 392 Gasvoda and Assodates 35,107.00 0.00 0.00 0.00 O.DD D,00% 35,107.00 0.00 393 GatewayConsWction 427,SDO.DO 320,737.50 34,087.50 0.00 354,825.00 83.00% 72,675.00 17,741.25 394 Harrington Industrial 5,745.00 0.00 0.00 0.00 D.DO 0.00%a 5,745.00 0.00 395 Hayes Mechanical 1,785,000.00 ' 543,398.37 11,519.08 0.00 � 554,917.45 31.09% 1,230,082.55 27,745.87 396 Homesteatl Electric 1,480,000.00 316,754.00 8D,998.00 0.00 397,752.00 26.88% 1.082,248.00 19,887.60 397 House of Doors 67,900.00 0.00 D.00 0.00 0.00 0.00% 67,9D0.00 0.00 398 Hydro Dyne Engineering 373,850.00 0.00 0.00 0.00 0.00 0.00 % 373,850.00 0.00 399 Johnson Flooring 1,464.00 0.00 0.00 0.00 0.00 0.00% 1,464.00 0.00 400 Joliet Steel antl Construction 305,120.00 68,000.00 0.00 D.DO 68,000.00 22.29% 237.120.00 3,400.00 401 KelleyDewatering 188,300.00 188,300.00 0.00 D.DO 188,300.00 100.00% 0.00 9,415.00 402 Kole Construction 11,700.00 0.00 0.00 0.00 0.00 0.00% 11,700.00 D.DO 403 KomlineSanderson 2,000,000.00 D.DD 0.00 0.00 0.00 0.00% 2,000,000.00 0.00 404 Kruger 2,224,800.00 0.00 0.00 D.00 0.00 0.00% 2,224,800.00 0.00 405 LAI Lttl 1,242,000.00 0.00 199,750.00 0.00 199,750.00 16.08% 1,042,250.00 9,987.50 406 Hydrolntemafional 901,B92.OD 901,692.00 0.00 0.00 901,892.00 100.00% 0.00 45,094.60 407 Mid States Concrete Industries 69,000.00 3,050.00 0.00 0.00 3,050.00 4.42 % 65,950.00 152.50 408 Northern Illinois Fence 25,631.00 0.00 D.OD 0.00 0.00 0.00% 25,631.00 0.00 409 Nucor Building Systems Z21,754.00 84,013.00 0.00 D.00 84,013.00 37.89% 137,741.00 4,200.65 410 Nystrom 20,406.00 16,123.00 0.00 0.00 16,123.00 79.01% 4,283.00 806.15 411 Peterson and Matz 190,000.00 0.00 0.00 D.00 D.00 0.00 % 190,000.OD 0.00 412 G.A. Rich 2,6B0,000.00 2,358,406.85 82,530.60 0.00 2,440,937.46 91.08% 239,062.55 122,046.87 413 RPS Engineering 143,000.00 0.00 0.00 0.00 0.00 0,00% 143,000.00 0.00 414 RW Gate Company 28D,030.D0 280,030.00 D.00 D.00 280,030.00 100.00 % 0.00 14,001.50 415 Sievert Crane and Hoist 17,30D.00 0.00 0.00 0.00 0.00 0.00% 17,300.00 0.00 416 Steding Commercial Roofing 56,000.00 D.00 0.00 0.00 D.00 0.00% 56,000.00 0.00 417 Super Mix 495,135.00 345,078.00 73,580.00 D.DO 418,658.00 84.55% 76,477.00 20,932.90 418 TRan Industries 208,880.00 57,065.50 0.00 � 0.00 57,065.50 27.32% 151,814.50 2,853.28 419 Troch-NcNeilPaving 170,500.D0 0.00 12,900.00 O.DO 12,900.00 7.57% 157,600.00 645,00 420 Xylem Water Solutions 1,175,000.DO 0,00 O.OD 0.00 0.00 0.00% 1,020,000.00 0.00 421 Williams Brothers Construction 8,802,939.00 4,330,895.85 676,327.50 D.DD 5,007,223.35 56.88% 3,950,715.65 250,361.17 422 Total 30,180,000.00 10,7B2,915.07 1,299,067.68 D.OD 12,081,982.75 40.03% 18,098,017.25 604,099.14 McHenry Wastewater Treatment Facility Consolidation Page 10 1 Application Number. 7 2 A plication Period: August 1, 2016 to August 31, 2016 Application Date: August 31, 2016 3 A a Work Completed 4 Item C D E F G el �11 5 :: ::::. :::. :: •:::;•::•::•;:t:•::•;: •; .... : gtdti4R..i7:..:.....................................vC23.(2YJutiCRCltioK.......................Sdi2QlJt2.......fOYsk.:.EEYiOt)5.......fr5£'2d06..............•.iw1AOeYfd.:I?FES2Ofl3-. At21S i2d................................. _............................ 6 % ?��.tGt� iiR iEx . %�'#':1Id1;3;'• ".".GC�5Cit2' . �.:` � •�'`: ���'��ili�'it'?:.?�?�SfD'ii�J3k%`�i;�'�S�ti=��'�'?�3+�����>`-.�3��2��;�'+i<yi'f�E�t:�%%�%?t%��� �� ...:. � ... ..�:.::..... .... .. €�} .....t'.k.. .. .. ...E ... 423 McHenry Wastewater Treatment Facility Consolidation Partial Waiver OT Lien STATE OF ILLINOIS} } SS. PEORIA COUNTY } TO ALL WHOM IT MAY CONCERN: Page 1 08/29/2016 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 One Million Two Hundred Thirty Four Thousand One Hundred Fourteen and 29/100 $1,234,114,29 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 August 31, 2016 GIVEN under our hands and sealed this 29th day of August, 2016 WILLIAMS BROTHERS CONSTRUCTION INC. (SEAL) By: line Smith, Treasurer McHenry Wastewater Treatment Facility Consolidation Page 1 ............................. McHenry W WfP Amounts recuesled on our Aoollcallon No. s MCHen Illinois Vendor Scheduled Value Previously Com Ito dale retention net amount earned Tatal waivers submitted addlllanal waiver due Waver attached note w/a lit2 w/a lif3 w/a lil4 Summa by SubcantreclorlSuppller O.OD 0.00 0.00 0.00 Advanced Aulomatiori&Controls 2,504,000.00 347,090.00 17,354.50 329,735.5D 246,658.00 246,658.OD 83,077.50 ' �Cenirel Celling 1,272.00 0.00 0.00 D.dO � 0.00 CMC Rahar 307,000,00 239,250.00 11,962.50 227,287.50 78,500.00 t39,000.00 217,500.00 9,787,50 Com Isle Mechanical Services 490,000.00 172,100,00 8,605,00 163,495.00 0,00 163,495,00 163,495.00 Cummins N Power 780,000.00 0.00 0.00 0.00 0.00 Delta Painting 124,000.00 D.DO 0.00 0.00 0.00 Diamond Masonry 309,000.00 30,046.00 1,502.30 28,543,70 27,593.70 950.00 28,543.70 0.00 Doors Inc 44,900.00 44,900.00 2,245.00 42,655.00 42,655.00 42,655.00 0.00 East Moline Glass 1,725.00 0.00 0.00 0.00 0,00 Exero Skyl(ghts lnc 12,150,00 0.00 0.00 0.00 0.00 Gasvoda entl Associates 35,107.00 0.00 0.00 0.00 0.00 Galewa Consirudlon 427,500.00 243,67b.00 12,183.75 231,491.25 5,343.75 5,343.75 67,331.25 78,018.75 153,472.50 153,472.50 Nanington Intlustnal 5,745.00 0.00 0.00 0.00 0.00 Hayes Mechanical 1,785,000.00 404,694.38 2D,234.72 384,459.66 93,157,95 85,570.66 147,023.00 325,751.61 58,708,05 Homestead Elecidc 1,480,000.00 263,254.00 13,162.70 250,091.30 i66,250.95 166,250.95 83,840.35 92,106.30 House cl poors 67,900.D0 0.00 0.00 0.00 0.00 Hytlro Dyne Engineedng 373,850.00 0.00 0.00 0.00 0.00 Johnson Floodng 1,484.00 0.00 0.00 D.OD D.00 Joltet Steel and Conslruc0on 305,120.00 0.00 D,DO 0,00 0.00 Kelle Dewaledng 188,300.OD 188,300.00 9,415.00 178,885.00 111-,803.12 22,360.62 22,360.62 � 156,524.36 � 22,360.64 Kota Construction 11,70D.00 O.00 0.00 D.00 D.00 Komllne Sanderson 2,000,000.00 0.00 0.00 O.pO D.00 Kruger � 2,224,800.00 0.00 0.00 0.00 0.00 LAl lid 1,242,000.00 0.00 0.00 0.00 0.00 Hydro International 901,892.00 901,892.00 45,094.60 856,797.40 856,79T.40 856,797.40 0.00 Mid Stales Concrete Industdes 69.000.00 3,050.00 152.50 2,897.50 2,897.50 2,897.50 0.00 Nonhem Illinois Fence 25,631.00 0.00 0.00 0.00 0.00 Nucor Sulldin Systems 221,754.00 D.00 0.00 0.00 0.00 Nystrom 20,405.00 16,123.00 806.15 15,316.85 16,123.00 16,123.00 BO8.15 Paterson and Matz 190,000.DO 0.00 0.00 0.00 O.oD G.A. Rich � 2,680,000.00 2,048,207.25 1D2,410.36 1,945,796.89 882,835.19 464,225.02 414,819.02 1,781,879.23 163,917.66 177,454.03 fiPS Engineedng 143,OOD.00 0.00 0.00 D.00 0.00 RtN Gate Company 280,030.00 280,030.00 14,OD1.50 266,026.50 122,554.75 143,473.75 266,028.50 0.00 Sievert Crene and Heist 17,300.00 0.00 D.Oo 0.00 0.00 Sleding Commercial Roofin 56,000.00 0.00 0.00 0.00 0.00 Supef Mlx 495,135.00 255,078.00 12,753.90 242,324.10 19,132.00 32,442.00 197,508.43 249,082.43 (6,758.33 39,240,00 Titan Industdes 208,880.00 31,138.28 1,556.91 29,591.37 0.00 29,581.37 29,561.37 Troch-NcNei(Paving 170,500A0 0.00 0.00 0.00 0,00 X lam Water Solutions 1,175,OD0.00 0,00 D.DO 0.00 0.00 PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9478486 State of )s County of ,y ) TO ALL WHOM IT MAY CONCERN: WHEREAS, gned,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 consideration of *163* thousand *495* dollars and no cents $163,495.00 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 G'S� 20l Complete Mechanical Services, B `y .... Title: G -- State County of `C /��✓ Subscribecand sworn to before me this o'21fG�6ty p�'1%1�r(%T r� St7 /kI z OFFI61At `SEAL �-�"'='JA�NET DEL F'ER'CiO NOTARY'• PUBLM,-WAIE'•OF ILLINOIS My Commission Expires Sep 14, 2019 PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9470486 State of Illinois ) Cook )ss County of ) TO ALL WHOM IT MAY CONCERN: WHEREAS, the undersigned, Gateway Construction Co. 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 *153* thousand *472* dollars and 50 cents $153,472.50 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 any other dollar amount. Given under our hand and seal this 24th day of August 2016 Gatew Construct' n nc. B tiTammy S. tson Treasurer es State of ZT�-inois County of Cook Sub Eiei this 8/24/16 "O FICIAL SEA w S 0i , � C iq,t IIIIIl01S My Cbrrur,,;ssi n xPi,res,3/2612018 _ i, Y PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9457486 State of } )ss County of ) TO ALL WHOM IT MAY 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 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 *92* thousand *106* dollars and 30 cents $92,106.30 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 �� . State of County of Subscribed and sworn to before me this Homestead Electrical - ., � �-i. .1 J . - : .::. LYNN C. MAf,00N .,. :: ,O.FFIGIAL.-SEAL . ,.. _ . ,_ ' , ; , `Notary Pu6iic - Sfate of lll(rio[8 . ` , ,. � My Cornmission Expires , _, �. ;. . � June 27; 2018 -:, ,. . , � s State of Illinois ) )ss County of Tazewell ) TO ALL WHOM IT MAY CONCERN: WHEREAS, the undersigned, G.A. Rich & Sons, 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 *177* thousand *454* dollars and 03 cents $177,454.03 and other good and valuable considerations, the receipt whereof is hereby acknowledged, does hereby waive and release: (a) any and all lien or claim or right of lien under the Statutes of the State of Illinois relating to Liens Against Public Funds on the monies, bonds or warrants due or about to become due from the owner on account of labor or services, material, fixtures, apparatus, equipment or machinery heretofore furnished by the undersigned for the above described premises; and (b) any and all claims or rights under any payment bond furnished by .Williams Brothers Construction Inc. covering said project or under the Illinois Public Construction Bond Act, as now or hereafter amended, to the extent said Act is applicable. This Release shall apply only to the extent of consideration paid as recited above and not for any other dollar amount. Given under our hand and seal this 25th Aay of August 20 16 G.A. Rich & Sons, Inc. By:_AL )o Title: President State of Illinois County of Tazewell Subscribed and sworn to before pe...... this, 8/25/16 OFFICIAL SEAL of ry Public JUDY.0 STECMAN NOTARY PUBLIC- SLATE OF'ILLWOIS: MY COMMISSION.WIRES:02104/19 PARTIAL WAIVER OF LIEN STATE OF ILLINOIS COUNTY OF MCHENRY TO WHOM IT MAY CONCERN: WHEREAS the undersigned has been employed by WILLIAMS BROTHERS CONST. to furnish READY MIX MATERIAL for the premises known as MCHENRY WWTP, 222 S. MCHENRY AVENUE, MCHENRY, IL of which CITY OF MCHENRY is the owner. The undersigned, for and in consideration of FIVE THOUSAND FOURTEEN AND NO/100 ($ 51014400 ) 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 -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 DULY 7, 2016 COMPANY NAME POINT READY MIX, LLC 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 AFFIDAVIT STATE OF ILLINOIS COUNTY OF MCHENRY TO WHOM IT MAY CONCERN: THE UNDERSlGNED,(NAME) SHELLY DENKOV AND SAYS THAT HE OR SHE IS (POSITION) OFFICE MANAGER (COMPANY NAME) POINT READY MIX, LLC CONTRACTOR FURNISHIN READY MIX MATERIAL BEING DULY SWORN, DEPOSES LOCATED AT MCHENRY WWTP, 222 S. MCHENRY AVENUE, MCHENRY, IL OWNED BY CITY OF MCHENRY OF 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. That all waivers are true, correct and genuine and delivered unconditionally 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 furnished material 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 PAID STOCK AND DELIVERED IN OUR TRUCKS. DATE JULY 7, 2016 SIGNA SUBSCRIBED ANDS„WORN.TO BEFORE ME THIS 7TH DAY OF JULY, 2016 PARTIAL WAIVER OF LIEN STATE OF ILLINOIS COUNTY OF MCHENRY TO WHOM IT MAY CONCERN: WHEREAS the undersigned has been employed by WILLIAMS BROTHERS CONST, to furnish READY MIX MATERIAL for the premises known as MCHENRY WWTP, 222 S MCHENRY AVE., MCHENRY, IL of which CITY OF MCHENRY Gty # Loan # is the owner. The undersigned, for and in consideration of THIRTY FOUR THOUSAND TWO HUNDRED TWENTY SIX AND NO/100 ($ 34,226.00 ) 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 -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 28, 2016 COMPANY NAME POINT READY MIX, LLC SIGNATURE AND TITLE 54 ULL LLEY D, STE 130, MCHENRY, IL 60050 (�1 OFFICE MANAGER *EXTRAS INCLUDE BUT ARE NOT LIMITED TO CHANGE ORDERS. BOTH ORAL AND WRITTEN, TO THE CONTRACT. CONTRACTOR'S AFFIDAVIT STATE OF ILLINOIS COUNTY OF MCHENRY TO WHOM IT MAY CONCERN: THE UNDERSIGNED,(NAME) SHELLY DENKOV BEING DULY SWORN, DEPOSES AND SAYS THAT HE OR SHE IS (POSITION) OFFICE MANAGER . OF (COMPANY NAME) POINT READY MIX, LLC WHO IS THE CONTRACTOR FURNISHIN READY MIX MATERIAL WORK ON THE BUILDING LOCATED AT MCHENRY WWTP, 222 S MCHENRY AVE., MCHENRY, IL OWNED BY CITY OF MCHENRY That the total amount of the contract including extras is $ on which he has received payment of $ -0- prior to this payment. That all waivers are true, correct and genuine and delivered unconditionally 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 furnished material 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 PAID STOCKAND DELIVERED IN OUR TRUCKS. DATE JULY 26, 216. SIGNA SUBSCRIBED AND SWORN 70 BEFORE ME THIS 26TH DAY OF JULY, 2016 *EXTRAS INCLUDE BUT AFi;E NOT LIMITED TO CHANGE ORDERS. BOTH ORAL AND WRITTEN, TO THE CONTRACT. NO THERESA N1 ABROMAITIS NOTARY PUBLIC - STATE OF ILLINOIS MY COMMISSION EXPIRES:11/30(18 PARTIAL WAIVER OF MECHANICS LIEN AND PAYMENT BOND CLAIM 9499486 State of )s County of TO ALL WHOM IT MAY .CONCERN: WHEREAS, the undersigned, Titan Industries has been employed by Gi7i.11iains 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 ?.n consideration of *29* thousand *581* dollars and 37 cents $291581.37 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 O.ZLW 20. State of /L County of .��q�-r��LC. Subscribed and sworn to before j'j,tan Tnrli7etri ac By: Tit this i "OFF CIAL SEAL" .. Z , Ryan. McQuea ry - . Notary Public, State of Illinois My`Corhinission-Expires 7/7/2019 v � cHenr DATE: October 3, 2016 Bill Hobson, Deputy 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 TO: Mayor and City Council FROM: Deputy City Administrator Bill Hobson RE: Holiday Lighting in Veterans Memorial Park ATT: Bid Packet Agenda Item Summary. On September 6t", the City Council authorized staff to advertise for bids for the installation of holiday lighting in Veterans Memorial Park. Background: The bid notice was published in the Northwest Herald on September 13th, and bid packets were mailed to three known vendors. Bid opening occurred on September 271h. One bid was submitted by Temple Display in the amount of $17,850. The 2016/17 FY budget includes $17,500 for the project. Analysis. If approve, lighting will be installed prior to the annual Downtown Christmas Walk on November 19th. The contract includes maintenance throughout the holiday season and removal of the lights no later than February 10, 2017. Temple Display has satisfactorily installed holiday lighting in Veterans Memorial Park for the past 10 years. Recommendation: If Council concurs, then it is recommended a motion is considered to approve an amendment to the FY 16/17 Budget increasing the amount for Park Decorations by $350, and award bid for installation of holiday lighting in Veterans Memorial Park to Temple Display, Ltd. for $17,850 as presented. McHe SPECIFICATIONS and BID DOCUIVIENTS SERVICES T® INSTALL, MAINTAIN, and REMOVE CHRISTMAS LIGHTS Ill ■ .. ■ ADVERTISEMENT FOR BILDS I IMF II The City of McHenry will receive sealed bids for services to install, maintain, and remove Christmas lights on trees at Veterans Memorial Park for the 201 &2017 season until 11:00 a.m., Tuesday, September 27, 2016. All bids shall be addressed to the City Clerk's Office, City of McHenry, 333 S. Green Street, McHenry, IL 60050. Each proposal must be sealed and clearly identified on the outside of the envelope as a `BID FOR CHRISTMAS LIGHTS". Bids will be opened at I1:00 a.m., Tuesday, September 27, 2016 in the City Council Chambers. Award of the bid will be considered at a later meeting of the McHenry City Council within at least thirty (30) days of the date of receiving bids. All bids received prior to the specified date and time, which meet or exceed the minimum specificaiions will be considered by the City. The City will review each properly submitted bid and will make a selection based upon price, availability, quality and other I eatures of the bid proposals. Bids submitted after 11:00 a.m., local time, will not be considered and will be returned to the bidder. The City of McHenry reserves the right to reject any or all bids and to waive irregularities in the bids, and to select the bid that is considered to be the most advantageous to the City of McHenry. Only bids and proposals submitted on forms prepared by the City of McHenry will be considered. Complete specifications and bid proposal forms may be obtained for the City of McHenry, 333 S. Green Street, McHenry, Illinois 60050. I .i UM Ogg CIS General Specifications GENERAL DESCRIPTION OF WORK This work shall generally include all labor, fuel, supplies, vehicles, and equipment to install, maintain, and then remove Christmas lights on trees at Veterans Memorial Park in the City of McHenry. The lights to be installed will be provided by the contractor. PERFORMANCE BOND A performance bond is not required for this contract. INSURANCE REQUIREMENTS No work under this contract shall be started or performed until the successful bidder has obtained and provided the City with proof of insurance of the following types and minimum amounts. a) Worker's compensation and employer's liability in amounts as required by the State of Illinois. b) Comprehensive General Liability in an amount of not less than $1,000,000.00. c) Property Damage in an amount not less than $1,000,000.00. d) Automobile Liability coverage to include all owned, rented, leased, or hired vehicles in an amount not less the $1,000,000.00. Each Insurance policy issued for this coverage, and the certificate of insurance issued as proof of insurance, must also name the City of McHenry as an additional insured for the period of this contract. In the event that the contractor fails to maintain or renew any insurance coverage during the period of the contract, the City may cancel the contract at that time without any prior notification. No insurance policy issued for this contract may be allowed to expire prior to the completion of this contract, without first providing the City with at least 15 days advance notice of the expiration by certified mail. The contractor shall require any and all subcontractors performing work on this contract to provide and maintain insurance coverage of the minimum amounts specified during the period of the work. Services for Christmas Lights General Specifications Page two Nothing contained in these insurance requirements is to be construed as limiting the extent of the Contractor's responsibility for payment of damages resulting from his performance and completion of this work. The contractor agrees to assume all risk of loss and to indemnify and hold harmless the City of McHenry from any and all liabilities, claims, suits, injuries, losses, damages, fines or judgments, including litigation costs and attorney's fees, arising out of the work for this contract, including to the extent allowed by law those liabilities, injuries, claims, suits, losses, damages, fines or judgments, including litigation costs and attorney's fees, arising out of or alleged to arise out of, the negligence of the City of McHenry, its officers, agents, and employees. SALES TAX Supplies, materials, and equipment used for or installed as part of this contract are exempt from retailer's occupational tax in the State of Illinois; this sales tax shall not be included as part of the bid price. All other applicable taxes and fees shall be the responsibility of the contractor. SCHEDULE The City of McHenry requests that all lights be installed and in good working order by Friday, November 18, 2016. All lights to be installed under this contract are to be completely removed after February 6, 2017, but no later than February 10, 2017. Please contact Sill Hobson with the City of McHenry at (815) 363-2159 if there are problems with this schedule. MAINTENANCE The Contractor shall be responsible for all maintenance of the lights from the time of installation to the removal, which shall include, but not be limited to, replacement of bulbs, securing loose strings of lights, and replacing strings of lights that are not operational. The contractor shall be required to inspect the lights at Least one time per week to make all repairs and complete all replacements as needed. In addition, the contractor shall be required to complete all maintenance within 2 working days when reported by the City of McHenry. NUMBER and LOCATION OF TREES Services under this contract shall include the installation, maintenance, and removal of lights on (31) trees within Veterans Memorial Park that are specified on the attached Park map. On the bid submittal page there is an additional line designated "price per 1,000 lights", this may be utilized should the city of McHenry choose to add trees to that it wishes to have lit by the contractor. Services for Christmas Lights General Specifications Page Three PROTECTION OF TREES The contractor shall complete all work in the best manner possible to protect the trees and to prevent any damage to the trees and tree limbs. Bucket trucks shall be kept away from the tree limbs, whenever possible. If the City determines during the installation and the removal work that excess damage is being done to the trees, the contractor shall be required to stop work immediately and to revise the means of installation and/or the means of removal in order to eliminate the damage to the trees. The City will not allow removal of the lights by pulling the strings from the trees. Instead the lights must be cut off and/or unwrapped from the trees. INSTALLATION Installation may include wrapping individual branches OR "draping" over branches to light the designated trees. Placement and design of the placement shall be reviewed with the contractor prior to installation. The contractor shall connect the lights at each tree to extension cords that carry the power from tree to tree to the power supply provided by the City in the park. Every effort should be made to suspend those cords within the trees and transfer the power to adjacent trees in the air. Laying extension cords on the ground for long runs will be unacceptable. All connections and all plugs must be completely wrapped with electricians tape, or covered with heat shrink plastic, as a moisture barrier. LIGHTS TO BE PROVIDED The contractor will be required to supply all the strings of lights in addition to any replacement bulbs that may be required throughout the season. A commercial grade outdoor light is recommended. All lights for the park are to be clear or white. The contractor is not required to salvage the lights at the end of season and will not be required to remove the lights in working order. TIMERS TO BE PROVIDED The contractor will be required to supply timers for all the strings of lights. A plug in style timer is recommended and should be of a commercial grade or such deemed to handle the electrical load for the stings of lights. Timers will be located within the sealed electrical boxes however they should be able to withstand winter temperatures. All timers should be coordinated and set appropriately for the lights to turn on at 3:00 pm and turn off at 11:00 pm daily. METHOD OF PAYMENT The City shall make two-thirds (2/3) payment of the total bid price upon completion and approval of the installation of all lights within forty-five (45) days of the receipt of invoice. The City shall pay the remaining one-third (1/3) of the total bid price following the completion of the required maintenance and after the removal of all lights from all trees within forty-five (45) days of the receipt of an invoice. The City does reserve the right to make a deduction from the final payment if the contractor fails to provide necessary maintenance after receipt of written notice from the City. COPY CITY OF MCIIENRY BIDDER'S CERTIFICATION In submitting this bid, the Bidder certifies: 1) The prices in the Bid have been arrived at independently, without consultation, communication, or agreement, for the purposes of restricting competition, as to any matter relating to such prices with any other Bidder or with any competitor. 2) Unless otherwise required by law, the prices which have been quoted in the Bid have not knowingly been disclosed by the Bidder, prior to opening, directly or indirectly to any other Bidder or to any competitor. 3) No attempt has been made or will be made by the Bidder to induce any other person or firm to submit or not submit a bid for the purpose of restricting competition. 4) Bidder is not barred from contracting with City of McHenry as result of a_violation of either Section 33E or -3 or 33114 of Chapter 720 of the Illinois Compiled Statues Article 33E, Public Contracts (P.A. 854295). BIDDER pany Name BY: Signature TITLE: DATE: This certificate must be signed and dated by an officer of the Bidder and returned with the Bid. CITY OF MCHENRY DEPARTMENT OF PUBLIC WORKS 333 S. GREEN STREET MCHENRY5 II.60050 BID FORM: SERVICES TO INSTALL, MAINTAIN, and REMOVE CHRISTMAS LIGHTS — 201647 Bid Opening: 11:00 a.m., Tuesday, September 27, 2016 The undersigned hereby agrees to provide and deliver the services described in these specifications and the literature attached to this bid proposal at the bid price shown below. Total Bid Price Number of Lights to be Installed Price per 1,000 Lights Company SUBMITTED BY: Address v Name &Title Signature. kyj HE RT OF - a FOX Rmaa./ Office of the City Administrator Derik, Morefield, City Administrator McHenry Municipal Center C®NSENT AGENDA TO: Mayor and City Council FROM: Derik Morefield, City Administrator FOR: October 3, 2016 Regular City Council Meeting RE: Block Party Request ATT: Application and Location Map 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2100 Fax: (815) 363-2119 www.ci.mchenry.il.us Agenda Item SummarX: On behalf of the residents of Pyndale Drive, a block party application was submitted by Liz Swanson and Nancy Seisser. The residents are seeking permission to temporarily close a portion of Pyndale Drive between 4911 and 5003 Pyndale in the Fox Ridge subdivision on Saturday, October 15th between 1:00 PM and 8*00 PM. Back rg ound: The City of McHenry allows block parties on.all residential streets however they must not block intersections, cul-de-sacs or other roadways. To schedule a block party, city residents obtain a permit application online or at the Municipal Center and return it to the City Administrator's Office. There is no fee for the permit. Once approved, only moveable barriers (sawhorses) that are dropped off and picked up by Public Works can be used to control traffic. Blocking streets with vehicles is prohibited. Anal: The block party as proposed will not adversely affect the neighborhood and all residents who live on the block will be invited to attend the event. Recommendation: If Council concurs, then it is recommended a motion is considered to approve the block party request as presented. Public Works will provide barricades and the McHenry Township Fire Protection District and Police Department will be notified of the street closure. The City of McHenry is dedicated to provid/�tg its citizens, businesses, and visitors wit/r the highest quality ofprograms and services in acustomer-oriented, efficient, and ftscally responsib/e manner. Block Party Permit Application Revised 7/16 Application sub Street Address: Date Submitted NOTE: PLEASE SUBMIT YOUR APPLICATION TO THE ADMINISTRATION OFFICE AT LEAST 30 DAYS PRIOR TO DATE OF PROPOSED BLOCK PARTY Date of Block Party: Hours of Proposed Street Closure: � p� a.m./�ii 7 until SubdivisionName:���� (?� 20� Specific Location of Proposed Street Closure (i.e. from what intersection to what intersection): from > tc ire !& S �00 .v cSu l�r: re.to yQ 11 Qar1C � r eve- �ehcle se 1 IY�) Contact Person(s): L-� Z Sv. `Q Y1 on et IJ0rV Lf l SbeT' Contact Persons) Address• pd r . Email: L�zSi.,_iG.�lson 13 (� hotma� �` W� Daytime Phone Number:V�\ rUl�.c Evening Phone Number: 1\wgll 'iota e$\15 kip�� I hereby certify all persons in my neighborhood impacted by the closure of this street have been notified of same. n Signed: UPON COMPLETION, PLEASE SUBMIT APPLICATION TO: CITY OF MCHENRY ADMINISTRATION OFFICE loll SOUTH GREEN STREET MMENRY IL 60050 OR FAX: 815-363-2119 OR E-MAIL: meraghtyn�ci.mcheury.il.us OFFICE USE ONLY COUNCIL APPROVAL ON: / / NOTIFICATION MADE TO: 1-1CH MENRY POLICE DEPT. ❑ MCHENRY PUBLIC WORKS STREET DIVISION ❑ MCH TOWNSHIP FIRE PROTECTION DISTRICT ❑ APPLICANT 0 got, ION, III Nfv • "" ' - Gam, 1' / � \���T STRA1 FORD COURT Oy INN l� A yIN It III opt INN a T INN % Z \ / BROMLEY DRIVE rt -<'� ��5'/NG, T / / Ad R r LO 7 wrt r'.YND'AL r a►1' , Jv i�s•� ��/ ;� � � � � •RIVE ���* ` /\NNI IN IN f � 4 'r e , `� T i � A rIN Ok. �ARTMOOR DRIVE •�, /1 � 40 r v�� •1 /I N.j� ! �I `NNN LOYOLA\DRIVE �� yIN ONSININ SANDBURG DRIVE �` ' • \a�/ l ate, �_ y . � '� 1W&r` dt �, 1� . \�► Pw y'� �Q �' OW II IN d Q� Q\ ��O /. \ v NDIDR/ OgR�TMO j .I i ai to ASHLAIVE \ / O' ll�i �/ �� -lO R DR'IV`E�� F.ARINGTON O .. r ` a� ou 4f �� �4• �( O j , DRIVE t 3 , �'' S� •:� . �\ i� MS`t N \!+ Qp CAMBRIDGE DRIVE \, �y / ~ ra, ?� % Z ram, NNNCD �P� r y y • / • JOYCE COV 1 , a JOYCEILANE DRIVE \ \ ar j¢ W GREENBRIERIDR■IVE ( j� /��// ]ram _Nil NORMANI \/ NN � Q y of MaH�Y�201.� r, •'��i ,' \ • 1 MALIBUeeeeee OURT BARN, COURT / OREGON TRAIL , . - r . REGULAR MEETING July 18, 2016 Mayor Low called the regularly scheduled July 18, 2016 meeting of the McHenry City Council to order at 7:00 p.m. In attendance were the following Aldermen: Santi, Glab, Schaefer, Curry, Wimmer, Peterson and Condon. Absent: None. Also in attendance: City Administrator Morefield, Deputy City Administrator Hobson, Director of Economic Development Martin, Director of Community Development Polerecky, Director of Finance Lynch, Director of Public Works Schmitt, Chief of Police Jones, City Attorney McArdle and City Clerk Jones. PRESENTATION: OATH OF OFFICE PRESENTED TO MCHENRY POLICE SERGEANT ERIC SEXTON Mayor Low introduced Chief of Police John Jones and Chairman of the Police Commission Richard Huber. Chief of Police Jones introduced Police Sergeant Eric Sexton and provided those in attendance with a summary of Sergeant Sexton's history with the McHenry Police Department and the dedication necessary to become a police sergeant. Chief Jones introduced Sergeant Sexton's family and Sergeant Sexton's oldest son, Kyle, pinned the sergeant badge on Sergeant Sexton. Mayor Low congratulated Sergeant Sexton on his accomplishments in the McHenry Police Department. CITY OF MCHENRY MISSION STATEMENT Mayor Low read aloud the Mission Statement of the City of McHenry. CALL TO ORDER A PUBLIC HEARING FOR THE PRESENTATION OF FISCAL YEAR 2016/2017 APPROPRIATION ORDINANCE IN THE AMOUNT OF $50,045,574 Mayor Low called the Public Hearing for the presentation of the Fiscal Year 2016/2017 Appropriation Ordinance, in the amount of $50,045,574, to order at 7:08 pm. Mayor Low inquired if the Council had any questions regarding the Ordinance. There were none. Mayor Low inquired if anyone in the audience had any questions regarding the Ordinance. There were none. Motion by Wimmer, second by Condon, closing the Public Hearing for the presentation of the Fiscal Year 2016/2017 Appropriation Ordinance, in the amount of $50,045,574, at 7:09 pm Voting Aye: Santi, Glab, Curry, Schaefer, Wimmer, Peterson, Condon. Voting Nay: None. Absent: None. Regular Meeting Page 2 July 18, 2016 Motion carried. MOTION TO APPROVE THE FISCAL YEAR 2016/2011 APPROPRIATION ORDINANCE IN THE AMOUNT OF $501045574 Director of Finance Lynch provided Council with a brief summary regarding the Appropriation Ordinance. She stated the Appropriation Ordinance provides the legal authority under state statute to allocate funds for specific spending activity. The Ordinance, which must be adopted no later than the end of the first quarter of the new fiscal year, also establishes the municipality's legal spending limit for the fiscal year. Motion by Schaefer, second by Wimmer, approving Fiscal Year 2016/2017 Appropriation Ordinance, in the amount of $50,045,574, as presented. Voting Aye: Santi, Glab, Curry, Schaefer, Wimmer, Peterson, Condon. Voting Nay: None. Absent: None. Motion carried. PUBLIC INPUT SESSION No one spoke at the Public Input Session. CONSENT AGENDA A. Pay Application No. 5 to Williams Brothers Construction, in the amount of $1,728,244.40, for Wastewater Treatment Plant Improvements; B. Ordinance approving an amendment to Municipal Code Chapter 21, Streets and Sidewalks; C. Parks Special Use/Beer & Wine Permits; and D. Approval of Payment of Bills, in the amount of $2,368,352.61. Motion by Wimmer, second by Schaefer, approving Consent Agenda, as presented. Voting Aye: Santi, Glab, Curry, Schaefer, Wimmer, Peterson, Condon. Voting Nay: None. Absent: None. Motion carried. MOTION TO ADOPT AN ORDINANCE APPROVING THE REQUEST_ FROM MIXIN MINGLE, INC. D/B/A MIXIN MINGLE, FOR A CONDITIONAL USE PERMIT TO ALLOW AN ASSEMBLY USE AT 1118-1122 N. GREEN STREET IN THE RIVER PLACE RETAIL CENTER Director of Economic Development Martin requested the Council consider a Conditional Use Permit to allow an assembly use at 1118-1122 N. Green Street in the River Place building. He stated assembly uses are Conditional Uses in all Commercial Zoning Districts. Director Martin informed Council Mixin Mingle is a company that leases a gathering space utilized for public and private events. The leased space can be rented out for a party, Regular Meeting Page 3 July 18, 2016 office gathering or other event to users following the completion of an application process. Director Martin stated Mixin Mingle has one other location on the Woodstock Square in Woodstock, IL, which has been operating for the past five years. Mixin Mingle is seeking a second location due to customer demand. The proposed location is the River Place building at the northeast corner of Green Street and Waukegan in two vacant commercial units. The total size of the two units is 2,841 square feet and the spaces would be combined to allow one large area where events could be held. Staff believes Mixin Mingle would bring people to the downtown area and serve as a destination for persons to use a space to host a public/private event and would attract people to the downtown vicinity. Mixin Mingle uses hired caterers for their events providing additional opportunities for McHenry businesses. Mixin Mingle is not requesting a liquor license, therefore if someone requests to utilize the space for an event serving alcohol, Mixin Mingle would be required to utilize the services of an establishment in the City holding a liquor license that permits catering and/or request a Special Event Liquor License and comply with all provisions in Chapter 4: Alcoholic Beverages of the City's Municipal Code. Mixin Mingle would have a staff person at all events. Mixin Mingle provides the space and food. There are no kitchen facilities. Director Martin informed Council he has spoken with the Director of Building and Zoning for the City of Woodstock who informed the City of Woodstock has had no issues with Mixin Mingle. Most of the events are low key and the use is a good complement with the Woodstock Square. The applicant has been very professional and supportive of City of Woodstock's events in the downtown area. Director Martin informed Council the subject property is zoned C-4 therefore, no off- street parking is required by Ordinance. Staff believes that while parking downtown is a challenge, the proposed use would not create more traffic, require any additional public services or facilities or require additional parking than any other use, which is permitted by right in the C4 district. The proposed use is conducive to the neighborhood and a downtown setting and will enhance the downtown area. Director Martin stated that the Planning and Zoning Commission unanimously recommended approval (6-0) of the application for a Conditional Use Permit to allow an assembly use on the subject property. Motion by Condon, second by Curry, approving the application for a Conditional Use Permit to allow an assembly use on the subject property, located at 1118-1122 N. Green Street, City of McHenry, as presented. Voting Aye: Santi, Glab, Curry, Schaefer, Wimmer, Peterson, Condon. Voting Nay: None. Absent: None. Motion carried. Regular Meeting Page 4 July 18, 2016 MOTION TO APPROVE A REQUEST FROM PROPERTY OWNER DARKEN SHAY FOR CONNECTION TO MUNICIPAL SANITARY SEWER PROPERTY, LOCATED AT 2305 W. COUNTRY LANE IN UNINCORPORATED EASTWOOD MANOR SUBDIVISION AND APPROVAL OF STAFF RECOMMENDATION NOT TO REQUIRE ANNEXATION OF THE SUBJECT PROPERTY TO THE CITY OF MCHENRY Director of Public Works Martin requested Council consider permitting the property located at 2305 W. Country Lane to connect to the City of McHenry's sanitary sewer system without annexation to the City and payment of connection and user fees at the resident rate. Director Martin informed Council that Mr. Darren Shay, owner of the property, contacted Staff about connection to the City sanitary sewer system. Mr. Shay rents the property, which is located in the Eastwood Manor Subdivision, and has had issues with the septic system. Staff informed Mr. Shay that it is the City's policy that any connection to the City's water and sewer systems requires annexation to the City of McHenry. The property is contiguous to the City of McHenry boundaries to the south and Mr. Shay expressed that he is agreeable to annexing to the City of McHenry, however, Staff believes it is not advantageous to the City for Mr. Shay to annex. Director Martin informed Council that the sewer line is directly south of the property, however, due to its location and adjacent properties to the east, west and north, is not within the City's corporate limits. Staff does not believe it is in the City's interest from a police, code enforcement or road maintenance/public works perspective for the one property to annex to the City. Therefore, for the reasons indicated above, Staff believes it is in City's best interest from a time and expense standpoint to not annex the subject property but that the owner be charged resident rates to connect to the City's sewer system as well as resident sewer usage fees. Alderman Glab expressed concern about starting a precedent if the applicant is not annexing to the City of McHenry. Alderman Glab stated he does not support waiving the fees for non-resident rates. Director Martin informed Council that the applicant is willing to annex to the City of McHenry, however, Staff determined that this is a peculiar situation to this particular property and the impact to the City would be onerous. Motion by Wimmer, second by Santi, approving the connection to the City of McHenry's sewer system and the payment of resident rates for both the connection and the sanitary sewer usage for the property located at 2305 W. Country Lane, McHenry, Illinois. Voting Aye: Santi, Curry, Schaefer, Wimmer, Peterson, Condon. Voting Nay: Glab. Absent: None. Regular Meeting Page 5 July 18, 2016 Motion carried. MOTION TO APPROVE AN ORDINANCE AMENDING CITY OF MCHENRY MUNICIPAL CODE CHAPTER 12, LICENSE AND PERMITS GENERALLY. TO INCLUDE ARTICLE III, RAFFLES City Administrator Morefield requested Council consider an amendment to the Municipal Code, Chapter 12, Licenses and Permits Generally, by adding an Article III — Raffles, providing for the regulation of raffles within the municipality. The adoption of the amendment would allow the City of McHenry to license, and not -for -profit organizations to obtain, licensing for conducting raffles in the community as regulated by Illinois Statute 230 ILCS 230, Gaming — Raffles and Poker Runs Act. City Administrator Morefield informed Council Illinois Statute 230 ILCS 230, Gaming — Raffles and Poker Runs Act provides specific language regarding the regulation of raffles within the State of Illinois. Importantly, Home Rule authority cannot usurp the language of the state statute and without a Local Ordinance in place for the licensing of raffles held by not -for -profits, raffles cannot be legally held within the community. As such, in an effort to be responsive to the needs of the not -for -profit organizations operating in the community that rely on raffles to raise funds for various causes, Staff has acted expeditiously in researching the topic and developing language for amending the Municipal Code to provide for the licensing of raffles for not -for -profits. City Administrator Morefield stated the amendment only addresses not -for - profit organizations and private businesses/entities are not permitted to hold raffles. Alderman Santi stated that he would not be voting on this item due to a potential conflict of interest. Alderman Schaefer and Alderman Curry expressed concern that the amendment might prove burdensome to the not -for -profit organizations. City Administrator Morefield stated Staff made a concerted effort to be compliant with the state statute and made the amendment as straightforward as possible. He acknowledged situations could arise that may have to be addressed on an individual basis. City Attorney McArdle stated if a situation arises it can be addressed as long as there is an Ordinance in effect. City Attorney McArdle noted that it is unusual for a City not to have a Raffle Ordinance for not -for -profit organizations. He suggested the Ordinance take effect immediately. Motion by Wimmer, second by Schaefer, adopting the Ordinance amending Chapter 12, Licenses and Permits Generally of the City of McHenry's Municipal Code, as presented, effective immediately. Voting Ave: Glab, Schaefer, Curry, Wimmer, Peterson, Condon. Voting Nay: None. Abstain: Santi. Absent: None. Motion carried. Regular Meeting Page 6 July 18, 2016 MAYOR'S STATEMENT AND REPORT Mayor Low announced Fiesta Days began on Friday, July 15, 2016, with the River Run, which was very successful with 350 runners participating. Mayor Low provided a brief summary of upcoming Fiesta Days festivities. Mayor Low stated yard signs are available to show support for police at a cost of $5.00. They can be obtained at the Municipal Center during business hours. COMMITTEE REPORTS Alderman Condon, Chairman of the Community Development Committee informed Council a meeting of the Community Development Committee, rescheduled from June 13, 2016, took place on Monday, July 11, 2016, and minutes would be forthcoming. Alderman Wimmer, Chairman of the Finance and Personnel Committee, informed Council a meeting of the Finance and Personnel Committee took place prior to tonight's Council meeting and that minutes are forthcoming. STAFF REPORTS Deputy City Administrator Hobson informed Council he had the elected officials' magnetic signage for the Fiesta Days Parade. The signs can either be obtained tonight following the Council meeting, or will be available the day of the parade. City Administrator Morefield informed Council he received a letter from a resident complimenting Director of Public Works Schmitt and Director of Community Development Polerecky on their professionalism and customer service. FUTURE AGENDA ITEMS There were no future agenda items. ADJOURNMENT Motion by Curry, seconded by Peterson, to adjourn the meeting at 7:42 pm. Voting Aye: Santi, Glab, Schaefer, Curry, Wimmer, Peterson, Condon. Voting Nay: None. Absent: None. Motion carried. The meeting was adjourned at 7:42 pm. Mayor City Clerk McHenry, IL Vendor Name Account Number Vendor: ALLEN, GWENDOLYN ALLEN, GWENDOLYN 100-23-6110 ALLEN, GWENDOLYN 100-22-5420 Vendor: AQUA AMERICA AQUAAMERICA 510-32-5110 Vendor: AT&T AT&T 100-43-5320 AT&T 100-45-5320 Vendor: BALDOCCHI, CHRISTINE BALDOCCHI, CHRISTINE 100-41-3637 Vendor; BANK OF NEW YORK MELLON, THE BANK OF NEW YORK MELLON, 300-00-7200 Vendor: BERNDT, KATIE BERNDT, KATIE 100-41-3637 Vendor: BLUE LINE, THE BLUE LINE, THE 100-01-5110 BLUE LINE, THE 100-01-5110 Vendor: BRENNAN, DAN BRENNAN, DAN 100-03-5110 Vendor: BURRAFATO, SAM BURRAFATO, SAM 100-33-4510 Vendor: BURRIS EQUIPMENT COMPANY BURRIS EQUIPMENT COMPANY 100-45-6110 Vendor: CABAY & COMPANY INC CABAY &COMPANY INC 100-01-6110 Vendor: CENTEGRA OCCUPATIONAL HEALTH CENTEGRA OCCUPATIONAL 610-00-6940 CENTEGRA OCCUPATIONAL 100-01-5110 Vendor: CHAPEL, THE CHAPEL, THE 100-00-3410 Vendor: CINTAS CINTAS 100-45-6110 CINTAS 400-00-6130 Vendor: COMED COMED 100-01-5510 COMED 100-33-5520 Description (Item) SUPPLIES -INITIAL ISSUE REIMB TRAVEL EXP READINGS FOR ALARM CIRCUITS ALARM CIRCUITS PARKS & REC REFUND Expense Approval Register LIST OF BILLS COUNCIL MEETING 10/3/16 Payable Number Post Date Amount INV0002750 10/03/2016 INV0002751 10/03/2016 Vendor ALLEN, GWENDOLYN Total: 7/26/16-9/25/16 10/03/2016 Vendor AQUA AM ERICA Total: 9/16/16-10/15/16 10/03/2016 9/16/16-10/15/16 10/03/2016 Vendor AT&T Total: 142727 10/03/2016 Vendor BALDOCCHI, CHRISTINE Total GEN OBL REFUNDING BONDS MCHENRYI3 10/03/2016 Vendor BANK OF NEW YORK MELLON, THE Total: PARKS & REC REFUND 142651 10/03/2016 Vendor BERNDT, KATIE Total: SUPERVISOR EMER COMM TELECOMMUNICATOR MOWING SERVICES 33937 10/03/2016 34441 10/03/2016 Vendor BLUE LINE, THE Total: 9/20/16 EMPLOYEE CLOTHING REIMB INV0002745 SUPPLIES SUPPLIES MEDICAL SERVICES MEDICALSERVICES RL48176 56110 10/03/2016 Vendor BRENNAN, DAN Total: 10/03/2016 Vendor BURRAFATO, SAM Total: 10/03/2016 Vendor BURRIS EQUIPMENT COMPANY Total: 10/03/2016 Vendor CABAY &COMPANY INC Total: 176828 10/03/2016 177109 10/03/2016 Vendor CENTEGRA OCCUPATIONAL HEALTH Total: TEMP SIGN REFUND 16-08-076 INV0002746 10/03/2016 Vendor CHAPEL, THE Total: SUPPLIES 5006170204 10/03/2016 SUPPLIES 5006170205 10/03/2016 Vendor CINTAS Total: UTILITIES 8/23/16-9/22/16 10/03/2016 UTILITIES 8/23/16-9/22/16 10/03/2016 63.29 14.50 77.79 157.20 157.20 307.13 307.13 614.26 140.00 140.00 12,117.50 12,117.so 80.00 80.00 349.00 298.00 647.00 1,220.00 1,220.00 34.40 34.40 409.25 409.25 1,281.44 1,281.44 65.00 80.00 145.00 100.00 1ao.00 23.41 38.85 62.26 104.09 30.20 9/28/2016 1:00:37 PM Expense Approval Register Vendor Name COMED COMED Vendor: CONAWAY, TINA CONAWAY, TINA Vendor: CONSERV FS CONSERV FS CONSERV FS Vendor: CONWAY, NICOLE CONWAY, NICOLE Account Number 100-45-5510 510-32-5510 100-41-6110 100-45-6110 100-45-6110 100-41-3637 Vendor: CORKSCREW GYMNASTICS &SPORTS ACADEMY CORKSCREW GYMNASTICS & 100-47-5110 Vendor: CRESCENT ELECTRIC SUPPLY CO CRESCENT ELECTRIC SUPPLY CO 100-45-6110 CRESCENT ELECTRIC SUPPLY CO 100-45-6110 CRESCENT ELECTRIC SUPPLY CO 100-45-6110 CRESCENT ELECTRIC SUPPLY CO 100-45-6110 Vendor: GUSHING SYSTEMS INC GUSHING SYSTEMS INC 620-00-5110 Vendor: DOCUMENT IMAGING DIMENSIONS INC DOCUMENT IMAGING 620-00-6210 Vendor: DOESCHER, KRICIA DOESCHER, KRICIA 100-41-3637 Vendor: DUFIELD, BRIAN DUFIELD, BRIAN 100-41-3637 Vendor: ED'S RENTAL &SALES INC ED'S RENTAL &SALES INC 100-45-6110 Vendor: FOX VALLEY FIRE &SAFETY FOX VALLEY FIRE &SAFETY 225-00-5110 FOX VALLEY FIRE & SAFETY 225-00-5110 FOX VALLEY FIRE & SAFETY 225-00-5110 Vendor: FREUND, MICHAEL FREUND, MICHAEL 100-33-4510 Vendor: G & E GREENHOUSES INC G & E GREENHOUSES INC 100-45-6110 Vendor: GERAGHTY, MARCI GERAGHTY, MARCI 100-01-5420 Vendor: GLICK IV, HENRY W GLICK IV, HENRY W 100-47-5110 Description (Item) UTILITIES UTILITIES DOG PARK RESCUE EVENT SUPPLIES SUPPLIES PARKS &REC REFUND PARKS &REC PROGRAM SUPPLIES SUPPLIES SUPPLIES SUPPLIES CONTRACTUAL SERVICES TONER SUPPLIES PARKS &REC REFUND PARKS &REC REFUND CONTRACTUALSERVICES MUNICIPAL RADIO MAINT UPGRADE WITH WINDOWS 7 Packet: APPKT00592-10-346 ap cks Payable Number Post Date Amount 8/23/16-9/22/16 10/03/2016 1AS 8/23-9/22/16 10/03/2016 430.27 Vendor COMED Total: 566.01 INV0002747 10/03/2016 49.50 Vendor CONAWAY, TINA Total: 49.50 65019948 10/03/2016 398A0 65020025 10/03/2016 209.88 Vendor CONSERV FS Total: 608.28 142840 10/03/2016 80.00 Vendor CONWAY, NICOLE Total: 80.00 349 10/03/2016 1,920.00 Vendor CORKSCREW GYMNASTICS & SPORTS ACADEMY Total: 11920.00 5502301221.001A 10/03/2016 105.81 5502425867.001 10/03/2016 41.32 5502527789.001 10/03/2016 162.66 5502024150.002 10/03/2016 3,221.21 Vendor CRESCENT ELECTRIC SUPPLY CO Total: 31531.00 CAI-2016-10 10/03/2016 7,248.00 Vendor CUSHING SYSTEMS INC Total: 71248.00 308564 10/03/2016 89.00 Vendor DOCUMENT IMAGING DIMENSIONS INC Total: 89.00 142636 10/03/2016 36.00 Vendor DOESCHER, KRICIA Total: 36.00 142703 10/03/2016 240.00 Vendor DUFIELD, BRIAN Total: 240.00 180027-1 10/03/2016 372.00 Vendor ED'S RENTAL &SALES INC Total: 372.00 IN00026781 10/03/2016 91324.00 IN00027618 10/03/2016 117.00 IN00027847 10/03/2016 14,795.00 Vendor FOX VALLEY FIRE & SAFETY Total: 24,236.00 EMPLOYEE CLOTHING ALLOW INV0002748 SUPPLIES 169095 REIMB MILEAGE TO ELECTION INV0002749 SOFTBALL UMPIRE FEES 9/6/16-9/16/16 10/03/2016 129.99 Vendor FREUND, MICHAELTotal: 129.99 10/03/2016 904.20 Vendor G & E GREENHOUSES INC Total: 904.20 10/03/2016 16.20 Vendor GERAGHTY, MARCI Total: 16.20 10/03/2016 92.00 Vendor GLICK IV, HENRY W Total: 92.00 9/28/2016 1:00:37 PM Expense Approval Register Vendor Name Account Number Vendor: GOVERNMENT FINANCE OFFICERS ASSOCIATION GOVERNMENT FINANCE 100-04-5410 Vendor: GUNDLACH, DANIELLE GUNDLACH, DANIELLE 100-41-3637 Vendor: HOBSON, BILL HOBSON, BILL 100-01-6940 Vendor: HOMESTEAD ELECTRICAL CONTRACTING LLC HOMESTEAD ELECTRICAL 510-32-6110 Vendor: HRGREEN Description (Item) MEMBERSHIP DUES PARKS &REC REFUND ANNUAL MEMBERSHIP LABOR &MATERIALS Packet: APPKT00592-10-346 ap cks Payable Number Post Date Amount 16-8/31/17 10/03/2016 Vendor GOVERNMENT FINANCE OFFICERS ASSOCIATION Total: 142653 10/03/2016 Vendor GUNDLACH, DANIELLE Total: INV0002769 10/03/2016 Vendor HOBSON, BILL Total: 11429 10/03/2016 Vendor HOMESTEAD ELECTRICAL CONTRACTING LLC Total: HRGREEN 270-00-8600 STREET PROGRAM 13-106834 HRGREEN 740-00-5220 RETAINED PERSONNEL 106905 HRGREEN 510-35-8500 MILLSTREAM 106907 HRGREEN 400-00-8200 REC CENTER CONSTRUCT 106908 HRGREEN 270-00-8600 PEARL/LINCOLN 106912 HRGREEN 440-00-8600 STREET PROGRAM 107010 Vendor: ILLINOIS PAPER & COPIER CO ILLINOIS PAPER & COPIER CO 100-00-6210 Vendor: ILLINOIS SWIMMING INC ILLINOIS SWIMMING INC 100 47-5410 Vendor: JX PETERBILT - WADSWORTH JX PETERBILT- WADSWORTH 450-00-8400 Vendor: KULCSAR, EVE KULCSAR,EVE Vendor: LAPLACA, DELIS LAPLACA, DELIS Vendor: MALIK, DINKA MALIK, DINKA 100-22-5420 100-41-3636 100-22-5420 Vendor: MARATHON TOWING MARATHON TOWING 100-03-5370 Vendor: MCANDREWS PC, THE LAW OFFICE OF PATRICK MCANDREWS PC, THE LAW 100-01-5230 Vendor: MCH CTY MUNICIPAL RISK MGMT AGENCY MCH CTY MUNICIPAL RISK 610-00-5950 MCH CTY MUNICIPAL RISK 610-00-5960 Vendor: MCHENRY COUNTY EDC MCHENRY COUNTY EDC 100-01-5410 Vendor: MCHENRY SPECIALTIES MCHENRYSPECIALTIES 400-00-5375 MCHENRYSPECIALTIES 400-00-5375 COPY PAPER SUPPLIES COACHES YEARLY IN243342 INV0002752 2017 PETERBUILT MODEL 348 3660 REIMB TRAVEL EXP PARKS &REC REFUND .f7l�irife '.(7 VEHICLE TOW LEGALSERVICES INV0002753 142745 INV0002754 35894 10/03/2016 10/03/2016 10/03/2016 10/03/2016 10/03/2016 10/03/2016 Vendor HRGREEN Total: 10/03/2016 Vendor ILLINOIS PAPER & COPIER CO Total: 10/03/2016 Vendor ILLINOIS SWIMMING INC Total: 10/03/2016 Vendor JXPETERBILT - WADSWORTH Total: 10/03/2016 Vendor KULCSAR, EVE Total: 10/03/2016 Vendor LAPLACA, DELIS Total: 10/03/2016 Vendor MALIK, DINKA Total: 10/03/2016 Vendor MARATHON TOWING Total: SEPT 2016 10/03/2016 Vendor MCANDREWS PC, THE LAW OFFICE OF PATRICK Total: INSTALL2/2017MCMRMA 2016-MCH-11 10/03/2016 REIMB OVERPAYMT OF CLAIMS INV0002770 10/03/2016 Vendor MCH CTY MUNICIPAL RISK MUM AGENCY Total: 2016INVESTMENTS 2016-158 10/03/2016 Vendor MCHENRY COUNTY EDC Total: BLACK LEAF ENGRAVING 2016-718 10/03/2016 GLASS AWARD 2016-797 10/03/2016 Vendor MCHENRY SPECIALTIES Total: 225.00 225.00 70.00 70.00 100.00 100.00 440.00 993.96 1,457.75 2,520.75 469.50 14,385.94 43,608.48 63,436.38 535.00 535.00 476.00 476.00 287,412.00 287,412.00 202.50 202.50 6.00 6.00 202.50 202.50 40.00 40.00 5,175.00 5,175.00 314,261.00 9,363.56 323,624.56 900.00 900.00 10.00 65.00 75.00 9/28/2016 1:00:37 PM Expense Approval Register Vendor Name Account Number Vendor: MCMAHON,lASON MCMAHON, JASON 100-33-4510 Vendor: MERRYMAN EXCAVATION INC MERRYMAN EXCAVATION INC 580-32-8500 Vendor: MERTZ, GARY MERTZ, GARY 100-33-5430 Vendor: MICULINICH, ANDREA MICULINICH, ANDREA 100-41-3637 Vendor: MIDCO MIDCO 620-00-5110 Vendor: MINUTEMAN PRESS OF MCH MINUTEMAN PRESS OF MCH 100-41-6210 MINUTEMAN PRESS OF MCH 100-00-6210 Vendor: MN1 TECHNOLOGIES DIRECT INC MNJ TECHNOLOGIES DIRECT 620-00-6210 MNJ TECHNOLOGIES DIRECT 620-00-6210 MNJ TECHNOLOGIES DIRECT 620-00-5110 Description (Item) Payable Number EMPLOYEE CLOTHING ALLOW I1MV0002771 SEWER CONS PARKS &REC REFUND CONTRACTUAL INV0002755 INV0002756 308544 Packet: APPKT00592-10-346 ap cks Post Date 10/03/2016 Vendor MCMAHON, JASON Total: 10/03/2016 Vendor MERRYMAN EXCAVATION INC Total: 10/03/2016 Vendor MERTZ, GARY Total: 10/03/2016 Vendor MICULINICH, ANDREA Total: 10/03/2016 Vendor MIDCO Total: NOTARY STAMP-CONAWAY 86909 10/03/2016 SUPPLIES 86921 10/03/2016 Vendor MINUTEMAN PRESS OF MCH Total: TONER SUPPLIES 0003486610 10/03/2016 TONER SUPPLIES 0003487031 10/03/2016 CONTRACTUALSERVICES 0003489450 10/03/2016 Vendor MNJ TECHNOLOGIES DIRECT INC Total: Amount 109.64 109.64 717,757.98 717,757.98 60.00 60.00 90.00 90.00 337.50 337.50 28.00 196.30 224.30 41.51 121.20 1,633.79 1,796.50 Vendor: MOREFIELD, WILLIAM DERIK MOREFIELD, WILLIAM DERIK 100-01-5420 REIMBTRAVEL EXP INV0002757 10/03/2016 10.00 Vendor MOREFIELD, WILLIAM DERIKTotal: 10.00 Vendor: NICOR GAS NICOR GAS 100-42-5510 UTILITIES 8/12/16-9/13/16 10/03/2016 622.66 NICOR GAS 100-45-5510 UTILITIES 8/12/16-9/13/16 10/03/2016 13.99 NICOR GAS 100-46-5510 UTILITIES 8/12/16-9/13/16 10/03/2016 13.98 NICOR GAS 400-00-5510 UTILITIES 8/12/16-9/13/16 10/03/2016 80.90 NICOR GAS 510-31-5510 UTILITIES 8/12/16-9/13/16A 10/03/2016 209.87 NICOR GAS 510-32-5510 UTILITIES 8/12/16-9/13/16A 10/03/2016 310.56 NICOR GAS 100-43-5510 UTILITIES 8/18/16-9/19/16 10/03/2016 31.38 NICOR GAS 100-45-5510 UTILITIES 8/18/16-9/19/16 10/03/2016 67.79 NICOR GAS 510-31-5510 UTILITIES 8/18-9/19/16 10/03/2016 57.48 Vendor NICOR GAS Total: 1,408.61 Vendor: NORTHERN ILLINOIS WINTER SWIM CONFERENCE NORTHERN ILLINOIS WINTER 100-47-5410 2016-17 NIWSC CONF DUES INV0002758 10/03/2016 400.00 Vendor NORTHERN ILLINOIS WINTER SWIM CONFERENCE Total: 400.00 Vendor: PETRAKOVITZ, MARIE PETRAKOVITZ, MARIE 100-41-3637 PARKS & REC REFUND 142750 10/03/2016 120.00 Vendor PETRAKOVITZ, MARIE Total: 120.00 Vendor: PETROLIANCE LLC PETROLIANCE LLC 100-03-6250 VEHICLE FUEL 9863717 10/03/2016 117.35 PETROLIANCE LLC 100-45-6250 VEHICLE FUEL 9863720 10/03/2016 534.47 PETROLIANCE LLC 100-03-6250 VEHICLE FUEL 9871707 10/03/2016 34.15 PETROLIANCE LLC 100-45-6250 VEHICLE FUEL 9871710 10/03/2016 358.27 Vendor PETROLIANCE LLC Total: 1,044.24 Vendor: PITNEY BOWES INC PITNEY BOWES INC 100-01-5310 POSTAGE METER RENTAL 10/1/16-12/31/16 10/03/2016 28.34 PITNEY BOWES INC 100-02-5310 POSTAGE METER RENTAL 10/1/16-12/31/16 10/03/2016 28.34 PITNEY BOWES INC 100-03-5310 POSTAGE METER RENTAL 10/1/16-12/31/16 10/03/2016 28.33 PITNEY BOWES INC 100-04-5310 POSTAGE METER RENTAL 10/1/16-12/31/16 10/03/2016 28.33 PITNEY BOWES INC 100-22-5310 POSTAGE METER RENTAL 10/1/16-12/31/16 10/03/2016 28.33 9/28/2016 1:00:37 PM Expense Approval Register Packet: APPKT00592-10-346 ap cks Vendor Name Account Number Description (Item) Payable Number Post Date Amount PITNEY BOWES INC 100-30-5310 POSTAGE METER RENTAL 10/1/16-12/31/16 10/03/2016 28.33 PITNEY BOWES INC 100-41-5310 POSTAGE METER RENTAL 10/1/16-12/31/16 10/03/2016 28.33 PITNEY BOWES INC 510-31-5310 POSTAGE METER RENTAL 10/1-12/31/16 10/03/2016 28.33 PITNEY BOWES INC 510-32-5310 POSTAGE METER RENTAL 10/1-12/31/16 10/03/2016 28.34 Vendor PITNEY BOWES INC Total: 255.00 Vendor: SCHMITT, KELLY SCHMITT, KELLY 100-22-5420 TRAVEL EXP REIMB INV0002759 10/03/2016 15.89 Vendor SCHMITT, KELLY Total: 15.89 Vendor: SCIAME, RYAN SCIAME, RYAN 100-22-4510 EMPLOYEE UNIFORM ALLOW INV0002760 10/03/2016 203.86 Vendor SCIAME, RYAN Total: 203.86 Vendor: SHARPE, TIMOTHY W SHARPE, TIMOTHY 760-00-5110 JUNE &JULY ACTUARY 8/1/16 10/03/2016 2/900400 Vendor SHARPE, TIMOTHY W Total: 2,900.00 Vendor: SOFTGATE SYSTEMS INC SOFTGATE SYSTEMS INC 510-2200 REFUND I PAY PAYMT FOR INV0002761 10/03/2016 202.00 Vendor SOFTGATE SYSTEMS INC Total: 202.00 Vendor: SPRING LAKE SAND &GRAVEL SPRING LAKE SAND &GRAVEL 100-45-6110 MATERIALS 25779 10/03/2016 427.51 Vendor SPRING LAKE SAND & GRAVEL Total: 427.51 Vendor: STANS LPS MIDWEST STANS LPS MIDWEST 100-41-6210 REC CENTER COPIER METER 322510 10/03/2016 186.56 STANS LPS MIDWEST 400-00-6210 REC CENTER COPIER METER 322510 10/03/2016 186.56 Vendor STANS LPS MIDWEST Total: 373.12 Vendor: STAPLES BUSINESS ADVANTAGE STAPLES BUSINESS 100-00-6210 SUPPLIES 8040949959 10/03/2016 -226.78 STAPLES BUSINESS 100-00-6210 SUPPLIES 8040949959 10/03/2016 280.14 STAPLES BUSINESS 100-03-6210 SUPPLIES 8040949959 10/03/2016 219.78 STAPLES BUSINESS 100-33-6210 SUPPLIES 8040949959 10/03/2016 7.00 STAPLES BUSINESS 100-00-6210 SUPPLIES 8041049448 10/03/2016 44.11 STAPLES BUSINESS 100-03-6210 SUPPLIES 8041049448 10/03/2016 4.99 STAPLES BUSINESS 100-04-6210 SUPPLIES 8041049448 10/03/2016 13.49 Vendor STAPLES BUSINESS ADVANTAGE Total: 342.73 Vendor: STAPLES CREDIT PLAN STAPLES CREDIT PLAN 100-00-6210 SUPPLIES 8/23/16-9/15/16 10/03/2016 277.62 STAPLES CREDIT PLAN 100-01-6210 SUPPLIES 8/23/16-9/15/16 10/03/2016 67.33 STAPLES CREDIT PLAN 100-03-6210 SUPPLIES 8/23/16-9/15/16 10/03/2016 16.99 STAPLES CREDIT PLAN 100-22-6210 SUPPLIES 8/23/16-9/15/16 10/03/2016 47.59 STAPLES CREDIT PLAN 100-41-6210 SUPPLIES 8/23/16-9/15/16 10/03/2016 45.00 STAPLES CREDIT PLAN 100-45-6210 SUPPLIES 8/23/16-9/15/16 10/03/2016 65.63 Vendor STAPLES CREDIT PLAN Total: 520.16 Vendor: SYNCB/AMAZON SYNCB/AMAZON 100-22-6210 SUPPLIES 8/24/16-9/2/16 10/03/2016 149.64 Vendor SYNCB/AMAZON Total: 149.64 Vendor: TEAM REIL INC TEAM REIL INC 100-45-6110 SUPPLIES 20365 10/03/2016 236.00 Vendor TEAM REIL INC Total: 236.00 Vendor: TRANE US INC TRANE US INC 100-01-5110 REPLACEMENT OF SUPPLY 37055911 10/03/2016 51822.05 Vendor TRANE US INC Total: 51822.05 Vendor: VALLEY VIEW ACRES VALLEY VIEW ACRES 100-47-5110 PARKS & REC PROGRAM 16507 10/03/2016 500.00 Vendor VALLEY VIEW ACRES Total: 500.00 Vendor: WALSH, THOMAS M WALSH, THOMAS M 100-22-5420 REIMB TRAVEL EXP INV0002762 10/03/2016 20.00 Vendor WALSH, THOMAS M Total: 20.00 9/28/2016 1:00:37 PM Expense Approval Register Vendor Name Account Number Vendor: WASTE MANAGEMENT OF WI -MN WASTE MANAGEMENT OF WI- 510-32-5580 Vendor: ZUKOWSKI ROGERS FLOOD & MCARDLE ZUKOWSKI ROGERS FLOOD & 100-01-5230 ZUKOWSKI ROGERS FLOOD & 740-00-5230 ZUKOWSKI ROGERS FLOOD & 740-00-5230 ZUKOWSKI ROGERS FLOOD & 740-00-5230 Description (Item) SLUDGE REMOVAL Packet: APPKT00592-10-346 ap cks Payable Number Post Date Amount 0030743-2742-4 10/03/2016 Vendor WASTE MANAGEMENT OF WI -MN Total: CORPORATE -LEGAL FEES 121889 10/03/2016 RETAINED PERSONNEL- 121894 10/03/2016 RETAINED PERSONNEL- 121895 10/03/2016 RETAINED PERSONNEL -LEGAL 121896 10/03/2016 Vendor ZUKOWSKI ROGERS FLOOD & MCARDLE Total: Grand Total: 7,783.08 7,783.08 10,587.50 1,087.50 290.00 290.00 12,255.00 1,495,489.03 9/28/2016 1:00:37 PM Expense Approval Register Packet: APPKT00592-10-3-16 ap cks Fund Summary Fund Expense Amount 100 - GENERAL FUND 42,77167 225-ALARM BOARD FUND 24,236*00 270- MOTOR FUEL TAX FUND 15,379*90 300 - DEBT SERVICE-1997A FUND 12,117.50 400 - RECREATION CENTER FUND 850.81 440 - CAPITAL IMPROVEMENTS FUND 43,608.48 450 - CAPITAL EQUIPMENT FUND 287141100 510- WATER/SEWER FUND 12,167.88 580 - UTILITY IMPROVEMENTS FUND 717,757,98 610- RISK MANAGEMENT FUND 323,689.56 620- INFORMATION TECHNOLOGY FUND 9,471.00 740- RETAINED PERSONNEL ESCROW 3,125.25 760 - POLICE PENSION FUND 2,900.00 Grand Total: 1,495,489.03 Vendor Name McHenry, IL Account Number Vendor: ADAMS ENTERPRISES INC, R A ADAMS ENTERPRISES INC, RA 100-33-5370 ADAMS ENTERPRISES INC, RA 100-33-5370 Vendor: ADAMS STEEL SERVICE INC ADAMS STEEL SERVICE INC 510-32-6110 ADAMS STEEL SERVICE INC 100-33-5370 Vendor: ADVANCED WEIGHING SYSTEMS INC ADVANCED WEIGHING 100-22-5110 Vendor: AFTERMATH INC AFTERMATH INC 100-22-5110 Vendor: ARIES INDUSTRIES INC ARIES INDUSTRIES INC 510-35-6110 Vendor: AUTO TECH CENTERS INC AUTO TECH CENTERS INC 100-22-5370 AUTO TECH CENTERS INC 100-22-5370 Vendor: BAKER &SON CO, PETER BAKER & SON CO, PETER 100-33-6110 Vendor: BARN NURSERY &LANDSCAPE CENTER, THE BARN NURSERY &LANDSCAPE 100-33-6110 BARN NURSERY & LANDSCAPE 100-33-6110 Vendor: BUSS FORD SALES BUSS FORD SALES 100-22-5370 BUSS FORD SALES 100-22-5370 Vendor: GOONEY COMPANY, FRANK COONEYCOMPANY, FRANK 100-33-6110 Vendor: CRESCENT ELECTRIC SUPPLY CO CRESCENT ELECTRIC SUPPLY CO 620-00-5110 CRESCENT ELECTRIC SUPPLY CO 100-33-6110 CRESCENT ELECTRIC SUPPLY CO 100-33-6110 CRESCENT ELECTRIC SUPPLY CO 100-33-6110 Vendor: CURRAN CONTRACTING COMPANY CURRAN CONTRACTING 100-33-6110 CURRAN CONTRACTING 100-33-6110 CURRAN CONTRACTING 100-33-6110 CURRAN CONTRACTING 100-33-6110 CURRAN CONTRACTING 100-33-6110 CURRAN CONTRACTING 100-33-6110 CURRAN CONTRACTING 100-33-6110 CURRAN CONTRACTING 100-33-6110 Description (Item) pigtail selenoid Digester Valve stem 5/16 round bar SCALE CERTIFICATION BIO-HAZARD CLEAN-UP Camaera repair tire scrap tires surface N50 REC. vendor Expense Approval Register #2 LIST OF BILLS COUNCIL MEETING 10/3/16 Payable Number Post Date Amount 786590 10/03/2016 786647 10/03/2016 Vendor ADAMS ENTERPRISES INC, R A Total: 335398 10/03/2016 335438 10/03/2016 Vendor ADAMS STEEL SERVICE INC Total: 22131 10/03/2016 Vendor ADVANCED WEIGHING SYSTEMS INC Total: JC2016-7529 10/03/2016 Vendor AFTERMATH INC Total: 360860 10/03/2016 Vendor ARIES INDUSTRIES INC Total: 273739 10/03/2016 273740 10/03/2016 Vendor AUTO TECH CENTERS INC Total: 13261 10/03/2016 Vendor BAKER & SON CO, PETER Total: 30.82 228.53 259.35 32.06 6.60 38.66 100.00 100.00 105.00 105.00 11965,23 1,965.23 127.69 11.00 01 Landscape Material 29904 10/03/2016 910.28 Landscape Material 29907/29906 10/03/2016 28.00 Vendor BARN NURSERY & LANDSCAPE CENTER, THE Total: 938.28 antifreeze 50229751 10/03/2016 35.76 drain plug 50229911 10/03/2016 8.70 Vendor BUSS FORD SALES Total: 44.46 Eurotechchairvine -Troy 63027 10/03/2016 285.50 Vendor COONEY COMPANY, FRANK Total: 285.50 Condiutfittings S502543616.001 10/03/2016 18.71 light bulbs,wire. vendor S502545967.001 10/03/2016 197.47 ballasts. vendororder# S502565078.001 10/03/2016 166.14 contactor. vendororder# S502579362.001 10/03/2016 219.71 Vendor CRESCENT ELECTRIC SUPPLY CO Total: 602.03 N50 surface -modified. vendor 11408 10/03/2016 82.16 N50 surface -modified. vendor 11486 10/03/2016 95.68 N50 binder -modified. 11508 10/03/2016 322.65 N50 binder -modified. vendor 11508A 10/03/2016 144.00 N50 binder -modified. 11508B 10/03/2016 403.65 N50 surface -modified. 11517A 10/03/2016 397.28 N50 surface -modified. 11517E 10/03/2016 439.92 N50 surface -modified. vendor 11517C 10/03/2016 422.76 9/28/2016 1:22:56 PM Expense Approval Register Vendor Name CURRAN CONTRACTING Vendor: EBY GRAPHICS INC EBY GRAPHICS INC EBY GRAPHICS INC Packet: APPKT00595-10-3-16 RE Ci INVOICE Account Number Description (Item) Payable Number Post Date Amount 100-33-6110 N50 surface -modified. 11571 10/03/2016 315.64 Vendor CURRAN CONTRACTING COMPANY Total: 2,623.74 450-00-8400 SQUAD CAR GRAPHICS 2591 10/03/2016 487.50 450-00-8400 SQUAD CAR GRAPHICS 2616 10/03/2016 487.50 Vendor EBY GRAPHICS INC Total: 975.00 Vendor: ED'S RENTAL &SALES INC ED'S RENTAL & SALES INC 620-00-5110 Vendor: EJ USA INC EJ USA INC 510-35-6110 Vendor: ENVIRONMENTAL RESOURCE ASSOCIATES ENVIRONMENTAL RESOURCE 510-32-6110 Vendor: FISCHER BROS FRESH FISCHER BROS FRESH 100-33-6110 Vendor: HACH COMPANY HACH COMPANY 510-31-6110 Vendor: ILLINOIS DEPT OF AGRICULTURE ILLINOIS DEPT OF 100-22-5110 Vendor: IN -PIPE TECHNOLOGY COMPANY INC IN -PIPE TECHNOLOGY 510-32-5110 Vendor: ISAWWA ISAW WA 510-31-5430 Vendor: KIMBALL MIDWEST KIMBALL MIDWEST 100-33-5370 Vendor: LANG AUTO GROUP, GARY LANG AUTO GROUP, GARY 510-32-5370 Vendor: MARATHON TOWING MARATHON TOWING 510-35-5370 MARATHON TOWING 100-22-5110 MARATHON TOWING 100-22-5110 MARATHON TOWING 510-31-5370 Vendor: MARKS TREE SERVICE &SNOW PLOWING CORP MARKS TREE SERVICE &SNOW 100-30-6950 Vendor: MCCANN INDUSTRIES INC MCCANN INDUSTRIES INC 100-33-6110 Vendor: MCH CO DEPT PLANNING &DEVELOPMENT MCH CO DEPT PLANNING & 100-33-5430 Vendor: MID AMERICAN WATER OF WAUCONDA INC MID AMERICAN WATER OF 510-35-6110 Corebit rental 179512-1 10/03/2016 30.00 Vendor ED'S RENTAL & SALES INC Total: 30.00 hydrant extensions 110160070903 10/03/2016 520.00 Vendor EJ USA INC Total: 520.00 Quality assurance samples 802229 10/03/2016 301.00 Vendor ENVIRONMENTAL RESOURCE ASSOCIATES Total: 301.00 READY MIX #099285 7259 10/03/2016 1,020.00 Vendor FISCHER BROS FRESH Total: 1,020.00 Lab Reagents 10111031 10/03/2016 639.27 Vendor HACH COMPANY Total: 639.27 TRUCK SCALE CERTIFICATION 7N000908 In Pipe monthly service fee 16356 ISAW WA -Regulatory Update - 200024908 fuel lines towing SQUAD CAR TOWING SQUAD CAR TOWING towing 5137760 50056401 34164 34798 34915 35624 10/03/2016 Vendor ILLINOIS DEPT OF AGRICULTURE Total: 10/03/2016 Vendor IN -PIPE TECHNOLOGY COMPANY INC Total: 10/03/2016 Vendor ISAWWA Totai: 10/03/2016 Vendor KIMBALL MIDWESTTotal: 10/03/2016 Vendor LANG AUTO GROUP, GARY Total: 10/03/2016 10/03/2016 10/03/2016 10/03/2016 Vendor MARATHON TOWING Total: 9/13/16 10/03/2016 Vendor MARKS TREE SERVICE &SNOW PLOWING CORP Total: 400.00 7,750.00 7,750.00 96.00 96.00 512.96 512.96 937.05 937.05 40.00 40.00 40.00 40.00 160.00 900.00 900.00 EXPANSION JOINT, GIANT 11041891 10/03/2016 197.00 Vendor MCCANN INDUSTRIES INCTotal: 197.00 MCHCounty Sensible Salting INV0002765 10/03/2016 350.00 Vendor MCH CO DEPT PLANNING & DEVELOPMENT Total: 350.00 Fittings 175893W 10/03/2016 31148.00 Vendor MID AMERICAN WATER OF WAUCONDA INC Total: 3,148.00 9/28/2016 1:22:56 PM Expense Approval Register Packet: APPKT00595 - 30-346 RE Ci INVOICE Vendor Name Account Number Description (Item) Payable Number Post Date Amount Vendor: MIDWEST HOSE AND FITTINGS INC MIDWEST HOSE AND FITTINGS 100-33-5370 hose M17860 10/03/2016 64.51 MIDWEST HOSE AND FITTINGS 510-31-5370 hose and fittings M17878 10/03/2016 9.49 MIDWEST HOSE AND FITTINGS 510-35-6110 Discharge hoses M17901 10/03/2016 161.99 Vendor MIDWEST HOSE AND FITTINGS INC Total: 235.99 Vendor: MIDWEST METER INC MIDWEST METER INC 510-31-6110 96- M-25 Meter Bases 0081909-IN 10/03/2016 4,732.34 Vendor MIDWEST METER INC Total: 4,732.34 Vendor: MNJ TECHNOLOGIES DIRECT INC MNJ TECHNOLOGIES DIRECT 100-22-6270 NOTEBOOK 0003487504 10/03/2016 11439.42 Vendor MNJ TECHNOLOGIES DIRECT INC Total: 1,439.42 Vendor: MOTOROLA SOLUTIONS - STARCOM21 NETWORK MOTOROLASOLUTIONS- 100-22-5320 STARCOM NETWORK 250857302016 10/03/2016 21218.00 MOTOROLA SOLUTIONS - 100-22-5370 RADIO REPAIR 92204697 10/03/2016 103.50 Vendor MOTOROLA SOLUTIONS - STARCOM21 NETWORK Total: 2,321.50 Vendor: NCL OF WISCONSIN INC NCL OF WISCONSIN INC 510-32-6110 lab supplies 378551 10/03/2016 11240,38 Vendor NCL OF WISCONSIN INC Total: 1,240.38 Vendor: NETWORKFLEET INC NETWORKFLEET INC 100-33-6110 GPS cables INVE0125255 10/03/2016 64.37 Vendor NETWORKFLEET INC Total: 64.37 Vendor: PETROLIANCE LLC PETROLIANCE LLC 100-22-6250 SQUAD CAR FUEL 9841223 10/03/2016 5/303478 PETROLIANCE LLC 510-35-6250 fuel 9863687 9863687 10/03/2016 562.07 PETROLIANCE LLC 510-32-6250 fuel 9863718 9863718 10/03/2016 310.91 PETROLIANCE LLC 510-31-6250 Fuel 9863719 9863719 10/03/2016 96.56 PETROLIANCE LLC 100-33-6250 fuel 9863721 9863721 10/03/2016 11063.62 PETROLIANCE LLC 100-22-6250 SQUAD CAR FUEL 9863722 10/03/2016 31132.15 PETROLIANCE LLC 510-35-6250 fuel 9871682 9871682 10/03/2016 255.92 PETROLIANCE LLC 510-32-6250 fuel 9871708 9871708 10/03/2016 314.98 PETROLIANCE LLC 510-31-6250 fuel 9871709 9871709 10/03/2016 156.42 PETROLIANCE LLC 100-33-6250 fuel 9871711 9871711 10/03/2016 461.09 PETROLIANCE LLC 100-22-6250 SQUAD CAR FUEL 9871712 10/03/2016 11425.31 Vendor PETROLIANCE LLC Total: 13,082.81 Vendor: PETTIBONE & CO, P F PETTIBONE & CO, P F 100-22-4510 UNIFORM ALLOWANCE 170637 10/03/2016 229.00 PETTIBONE & CO, P F 100-22-4510 UNIFORM ALLOWANCE 170638 10/03/2016 100.00 PETTIBONE & CO, P F 100-22-4510 UNIFORM ALLOWANCE 170639 10/03/2016 33.50 PETTIBONE & CO, P F 100-22-4510 UNIFORM ALLOWANCE 170658 10/03/2016 35.00 PETTIBONE & CO, P F 100-22-4510 UNIFORM ALLOWANCE 170676 10/03/2016 81.99 Vendor PETTIBONE & CO, P F Total: 479.49 Vendor: PROSHRED SECURITY PROSHRED SECURITY 100-22-5110 DOCUMENTSHRED 990016534 10/03/2016 53.00 Vendor PROSHRED SECURITY Total: 53.00 Vendor: RNOW INC RNOW INC 100-33-5370 exhauster 2016-50362 10/03/2016 11358.50 Vendor RNOW INC Total: 10358.50 Vendor: SAFELITE AUTOGLASS SAFELITE AUTOGLASS 100-22-5370 spot repair 05830634657 10/03/2016 79.33 Vendor SAFELITE AUTOGLASS Total: 79.33 Vendor: SHERWIN-WILLIAMS CO, THE SHERWIN-WILLIAMS CO, THE 100-33-6110 thermo marking paint 5290-4 10/03/2016 31467.20 SHERWIN-WILLIAMS CO, THE 100-33-6110 wheel thermo striper 5721-8 10/03/2016 112.00 Vendor SHERWIN-WILLIAMS CO, THE Total: 3,579.20 9/28/2016 1:22:56 PM Expense Approval Register Vendor Name Account Number Vendor: STANS LPS MIDWEST STANS LPS MIDWEST 100-33-5115 Vendor: SW ELECTRONICS INC SW ELECTRONICS INC 510-31-5110 Vendor: TEXAS REFINERY CORP TEXAS REFINERY CORP 510-32-5380 Vendor: THELEN MATERIALS LLC THELEN MATERIALS LLC 100-33-6110 Vendor: TOPS IN DOG TRAINING CORP TOPS IN DOG TRAINING CORP 100-22-6310 Vendor: TRAFFIC CONTROL &PROTECTION INC TRAFFIC CONTROL & 100-33-6110 TRAFFIC CONTROL & 100-33-6110 Vendor: ULTRA STROBE COMMUNICATIONS INC ULTRA STROBE 450-00-8400 ULTRA STROBE 450-00-8400 ULTRA STROBE 450-00-8400 ULTRA STROBE 100-22-5370 ULTRA STROBE 100-22-5370 Vendor: UPS STORE, THE UPS STORE, THE 100-22-6210 Vendor: USA BLUEBOOK USA BLUEBOOK 510-32-6110 Vendor: VIKING CHEMICAL COMPANY VIKING CHEMICAL COMPANY 510-32-6110 Description (Item) Copier Rental Well 8 Grounding Issue - Gear oil and case of grease Payable Number 322439 00000200 109081 Packet: APPKT00595-10-3-16 RE Ci INVOICE Post Date Amount 10/03/2016 Vendor STANS LPS MIDWESTTotal: 10/03/2016 Vendor SW ELECTRONICS INC Total: 10/03/2016 Vendor TEXAS REFINERY CORP Total: grade # 9. vendor ticket # 339645 10/03/2016 Vendor THELEN MATERIALS LLC Total: K-9 SUPPLIES & TRAINING 18383 10/03/2016 Vendor TOPS IN DOG TRAINING CORP Total: street signs sign stands SQUAD 312 EQUIP SQUAD 314 EQUIPMENT SQUAD 315 COMPUTER SQUAD CAR EQUIP SQUAD 316 FTO BOOKS In line water flow meters 461.29 300.00 300.00 1,049.60 1,049.60 119.48 119.48 453.98 87730 10/03/2016 317.95 87784 10/03/2016 284.95 Vendor TRAFFIC CONTROL & PROTECTION INC Total: 602.90 071571 10/03/2016 2,571.75 071576 10/03/2016 21524,80 071583 10/03/2016 175.00 071588 10/03/2016 1,302.22 071591 10/03/2016 175.00 Vendor ULTRA STROBE COMMUNICATIONS INC Total: 6,748.77 00000006362 10/03/2016 12.66 Vendor UPS STORE, THE Total: 22.66 057454 4,000 gallons ferric chloride 37510 10/03/2016 337.31 Vendor USA BLUEBOOK Total: 337.31 10/03/2016 8,833.97 Vendor VIKING CHEMICAL COMPANY Total: 8,833.97 Grand Total: 72,719.51 9/28/2016 1:22:56 PM Expense Approval Register Packet: APPKT00595-10-3.16 RECT INVOICE no Summary no Expense Amount 100 - GENERAL FUND 32,593,70 450 - CAPITAL EQUIPMENT FUND 6,246.55 510 - WATER/SEWER FUND 33,830,55 620 - INFORMATION TECHNOLOGY FUND 48,71 Grand Total: 72,71151 � s 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: October 3, 2016 Regular City Council Meeting RE: Sign Variance for U-Haul, 2019 North Richmond Road ATT: Sign application, proposed signs AGENDA ITEM SUMMARY: The Community Development Department received a sign variance request from U-haul, 2019 North Richmond Road. The applicant is requesting the existing free standing sign located on McCollum Lake Road be allowed to be utilized, the use of an additional 47 sq/ft of free standing sign area, as well as two additional wall signs. BACKGROUND: U —Haul has occupied 2019 North Richmond Road property since March of 2016. Staff is currently working with individuals from the U-Haul design team to finalize plans for a major overhaul of the current facility. Part of this overhaul includes exterior upgrades and U-haul has made it a priority to address the exterior upgrades first in the hope of completing them prior to the winter months. Attached are elevations of the proposed exterior of the building with all of the proposed signage. Aside from the sign permits the CED Department is also reviewing a building permit to perform work on the exterior garage doors. Interior building plans are currently in the works and staffed has relayed the importance of completing the exterior first. The current C-3 Zoning permits this building to have two wall signs with a combined total size not to exceed 727 sq/ft. and one free standing sign, with a total size of 200 Sq/ft. U-Haul is proposing a total of four wall signs with a combined square footage of 635 Sq/ft. and two free standing signs with a combined square footage of 247 sq/ft. The previous property owner was approved for two free standing signs on the property, U-haul is proposing to reface the existing sign on McCollum lake road, and redesign (see attached) the free standing sign on Richmond Road. Each sign will follow the current sign code standards for height and setback, a variance will be needed for the use of the existing second sign free standing sign and an additional 47 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 sq/ft of total area for the free standing signs: Additionally U-Haul is asking for a variance to aHow two additional wall signs for a total of four, the combined area of all signs does not exceed the maximum allowed. Staff has no concerns with this variance request; the sign proposal is similar to what the existing property owner had on the building. The size of the building and frontages on two streets makes this building unique. Both the free standing and the wall signs play an important role in advertising from both street frontages. Staff does not believe the proposal is out of line with what similar larger retail buildings currently display in town. RECOMMENDATION: If the City Council concurs it is recommended that a motion be made to approve a sign variance for U-Haul, 2019 North Richmond Road, for two additional walls signs, one additional free standing sign, and an additional 47 sq/ft of free standing sign area. n Clty of hleHenry Community and Economic Development PROPERTY ADDRESS: Non -Residential Minor Permit Application ESTIMATED COST OF CONSTRUCTION: `���], F�C�Q ), pf) EsistingUsea Commercial ❑ Indust/Office ❑ H/C ❑ Air Conditioning ❑ Fire Suppression ❑ Accessory Bldg ❑ Lawn Irrigation ❑ Driveway/Lot Pay. ❑ Masonry ❑ Demolition ❑ Retaining Wall (over ❑ Electric ❑ Remodel/Alteration ❑ Fence ❑ Seal Coating/Stripe ❑ Furnace ❑ Sidewalk/Stairs ❑ Fire Alarm ❑ Siding ❑ Other: Si ns Freestanding Wall Temporary to _ ones) Over the Counter ❑ Re -roof ❑ Water Heater PERMIT NO, �(Q Q`% - 03 3 Community & Economic Development 333. S. Green Street, McHenry, IL 60050 E-mail: CED i ci.mchenry.il.us (815)363-2170 Zoning Dist: h Town _ ship/PiA h& _ Iik /q � O NL Flood Zone: Development SEP 0 9 2016 CityofMtlienlY PERMIT FEES Plan Review: ,,Po�°�, Building: Plumbing: ❑ Water/Sewer Repair I Bond: Misc.Deposit: Owner: �-M e reo KEG\ �3-C,r�'Kr fin. c Address: 2;'I2,`l 1,( C=61Arrca.A Unit #: City: E-mail: d wrlcc� _ Do��ac.�L Q U4kAu�.,iaztvx Contractor: Ze) Phone: ( ) E-mail: rlcl� State: PZZip: c35�04 Electrical Contractor: Submit a copy of an electrical license with this application. Plumbing Contractor: hAL//w Phone: ( ) Submit the following: Letter of intent on plumbing contractors letterhead (with corporate seal, o• notary seal) stating that they are doing this job; copy of State plumbing license; copy of certificate of State registration. Roofing Contractor: Phone: NOfCI $Il llrllt fl COpJ' Orfl Stfltf Or III11101x r00tlmg COrfrAf101' IIff OSC w'Inl n115 Appllfafl0n. All information provided herein is toe and correct and all ordinances and codes of the City of Mcllenry shall be complied w'ilh. I hereby represent and agree that, in considem- lion ofthis perm it being issued, only the work herein applied for will be done and that the premises being ww&ed on will only be used for the purposes set forth herein. I under- stand and hereby acknowledge it's the proper.} owner's restim sibiliq to ascertain iflhere are any existing private covenants, conditions and/or deed Yes lriclions, which may further regulate and/or prohibit work for which this building permit from the City has been obtained. I Porlher acknowledge it's the property owner's responsibility to obtain required written or other mission or followany other private approval process from any such home, property owner's or other association, if applicable, prior to commencing work on my property e 1 i riding permit is issued by the City. I hereby indemnify the City, its officials and employees from any and all liability for damages; lawsuits, ffilomP—ras a rd i i es, In g death suslain(A Fynanyone or damage to any property, incha�ixg 5grveying errors and encroachment liability which accrue against the City, REQUIRED) FOR OFFICE USE Scanned Name: Date: Date: (Rev. 9/15) � ` �5 i i l �e�r� I � I ,; I t � ��, � 5 I� It }- i � 1. � I t�. � ;I I� i � �, 1 �� `� �— -- I ;_�-_� ? �C _ � --—�—.'_'— y.Wl is _ _ Pi .. \ f! � EM�VE FENCE ^i .- .� 5 n _ ,. - :�9...;■:::,�::..::■m::■■::::o::■C::■:■, :11/ 11 1111 : :: �1 :111 II illy . • • �1 11 :m 1■ ���� e n n i i u le n ®� � 1111 . 11 11 �ll� : ®�� 'lll■ 11 1iJi : IIa IIE•�"s Ilrt 11■■11 91 illl n nfl : n use : n u n �� rs !ii ::,: � n o � � n v sr Illl % 0 1 1 � �1 1! II • Isar �® •g;$ : 114 11 : AI 11 ■ j - mill ®11 iRll ; 11 11 11 10 ■ ar pp���� I� 1 11 11 : � •� �� ' —ry 1�' .. tri . IG i 11 IIp9 1� �� ;3� � 17 �7. \\`"l:. ICI � � ��� � � j v � !. � t �, _� Wall Sian Data Sion No. 1 & 5 UHaul self -storage 12'-6"x7'=87.5SF Sion No. 2 "Your Storage Place'° 41'-2" x 6' = 247.02 SF Sign No. 3 UHAUL 25'x5'=125SF �� 5f Re -Face to existing s � �. L � � 6 ---->' �� � � \ it e � ,� ,. `.� � ,� � �. � T" � . ' .„,c. ` °_ Total Sign Area at West Elevation 87.5 SF � ' R°POSED �sFu,Pl"` Total Sign Area at South Elevation 4fi0.02 sf � J OUTLOT 0 S.F. �1 —� ^°� �P^G� UN\SG➢ING e"U N —� _>4—_ b__ 3.,30� y(l®� � __ \ I ���� �`� 1 i.�—New sign to replace existing sign 1 C2 � e� � � � 47✓I <, q Pr1 �P �-reM�cr►4f,. ��RDADSED UNDS I � Perpendicular to Richmond Rd. ��� Lead edge of sign 5 h from property line 61 PmnLVn� GttlMCNrl �IIA Gmmlvv4 C31Ca1mvYl1'LtnmWn7 A/ 1 RoIeCD¢vP�be vUevmwbpnattmnankp mmbWydltlhp he ua+aw soorm�a.oweme�oma e�w®n. �RD�DSED UNDG ebmorapv e^ae" a"� saeaa. �.,aT.sesFnvGaeee� amhos®: ns,�sF � I Semtle Gmusea Finama i I n°°' a��FT _ oF�i M�'m Stla PE-bA +�°� htvn � Fan Fleea.a zo om PUNro R�PBa�'K RP] Dee RaAEOE ReeWma ts�.nw�roPD.b�w ebm3FNGFAIfID,ffiMO®-11Nbi9mnpb ) 68ryrcc CVr nvleil-eb ivpv 1b0.6FdGFA (21EFRedC9mxmNl,mO=G2•�3) lbsp® aD4- 9R®PS4MEmR'eN�9 emlb Be�� i3 'Eva TaW FMNpP IDEb MPrtpo®tl UmehpnaR 69ryom 3®s{v® Total Slgn Area at East Elevation 87.5 SF _ _ - 3G� = � ' Total Sign Area at North Elevation 0 SF •R�, scus. i =aa y�j D' D' "� COMMUNITY LIFESYLE TO PROMOTE A ARCHITECTURAL INTEREST AT THE SKYLINE SAFE AND WELCOMING ENVIRONMENT WINDOW FENESTRATION TO REPLICATE RETAIL LCrjOK�� iv I _ 1j{ � rY i !® 3 ��® -=- --- � �� � 01' ( j ,.4 , �, � � ®, - --- '� I• WekElmtion Wall Sian Sian No. 1 UHaul self 12'-6" x 7' Sign No. 2 _ _ _ _ _____ "Your Stoi 41'-2" x 6' Sian No. 3 swen FlMHov U H A U L WINDOW FENESTRATION 25'x5'=1; TO REPLICATE RETAIL LOC ' Stefl-Pdo'-� � BOX€S—M � 4v"'-��oi .. Total Sign � - '- Total Sign � Total Sign i I� I If�I I Total Sign i so�mnmuo� -- — -- �, �p 4�++u WINDOW FENESTRATION TO REPLICATE RETAIL LOOK A �� i:-` �� I COMMUNITY LIFESYLE TO PROMOTE A _ _ � • i - SAFE AND WELCOMING ENVIRONMENT • � R� — - r..- '_ �' i i tr,. NorttE�n-assure J I �5 SELF-SI'ORIAGE 7 I II�� - %;;; Existing ground sign 61e75°°x20°x17.5'deep ARTWORK FOR REFACE or BANNER BAG FIELD SURVEY REQUIRED PRIOR TO FABRICATION �/ERIFY ALL MEASUREMENTS AND MATERIALS Existing sign on McCullom Lake Rd INSTRUCTIONS &PRODUCTION ART FOR DIGITAL PRINTED DOORS I I I 3M 3630-04T�"Orange"- VINYL — nMa- J,rl�, � 'a�i]E✓ I ! LpSfh� I I.)..kJ f� VINYL f199.as�>I.TrYII AI oil 3M 3B50.1TbirenelUmnI I blBBel Print ovatleY TYPICAL COLORS FOR VINYL 3M Eurapeen Blue g3630.137-VINYL 9826-T'Clove 3M 363g-22 r Gmen'we.,lo,ewnr,. IN - NINYL BIecq - HY ■ Orenps an product pooh 3M Poppy Red p3630-143-VINYL _. 3M IIVINYL TYPICAL COLORS FOR PAINT 3M 3B30.32�1ec] �--��L ■ �U-Haul Eppfholl Bled' FLAT PAINT ■ Q SPI'Poppy Omn6s- RAT PAAIIK Diamonds on bldg: -. _I m.erw m0 SW21990Auguft Moen' we APPNIM1edglpl USCpmellvgo Pdnt mar ]M °mM. PNpIgeN.6lPnpodmn, t' y:.,,�..� f ce ar NaneueeMennpe barlryecadertdleRro gmiurwllepP, mmber.MbAmvlvePdeon. SW 119pN�llew Eren/ d9Mantlmptobotmm. ]MTmw51mIPNM]650111. RgIW PRdaMryalmm�p.IM pmeledgn Ciadd M1xe lie'bleedegeaAymer � (UXAULmler P131 WVW lmo, numMrrd lwAmbe ypllM aeramr9evinyt Mevnra<yvartetlga, WCM..' e.ee la a �Replew wltlillk ThcIIgMeIRd Geilox)odemtivn dlhedbs Q leu rhvuW betheupperpandthebga ]M Bled"PNallo32 UNW,eaN9mlgN mtl baVer '\ --- 'ReN, pennatl 9vyll3 Rvt 9cryliq• not a MPer�.Rex: ThebMdfnnXmMlRtdeahlp]olbleddnyl. mpM 9prmmd�u. mm•m. Uu mrvepeema _ usca.-ue' eRIcsi9men m InN ` Inmllbmom]hipfirsl.NmeWadEnmp RrlP 9n mbrpprM.mund lM l�9:N:eedmmMymrbw .s:INIMn 1,i FTRIi lanty mrumpmpn9mNpplegkrwc.MttPmmMlon. II aver. a0a o°—n -- ---- sign a. �.. G NENAL H OTIQn d m W z a d m CC O d W V ada.. PAaEEee,9NAL DEAL: ARCHITECT Lpa°: AMERCO. vaAT.L+SBBB (.uMPANY CelleiRUCfpNLIE1IRREWI TmxmlxpaRRUAVEme IHO!¢(N@ONNICW P. Ibrl 1l1UO2 B ppq I!1.1pe REVI910N8; 4 I I I I I to J � 2 O � � = Q Q _ e vT 4 3 742057 n _ GRAwN: JH I(♦I 111 III- ,, I :�% i ICIICI A L copy I �, i ���r r�i 'I r•; h r�, r I �'VRACAL C®L®RS �®R V0�➢XL 3M European Blue #3630-137 - VINYL ___ 9626-T "Clover Green" - VINYL 7!" AveryTranslucenl Graphic Fllm. 3M 3630-22 "Black" - VINYL 3M Translucent Graphic Film. Orange on product graphics j 3M Poppy Red #3630-143 - VINYL 3M #363M1 - VINYL 3M Translucent Graphic Him. L T'1'RBCAL a`®L®RS E®R RA94�� aul Eggshell Black" FLAT PAINT Standard SW factory color. Sher-Cryl Hlgh Performance Brand. 5prayLat "Poppy Orange"- FLAT PAINT Lecryl Paint Diamonds on bidg: SW 2199 August Moon" (UHAUL color P11) SW 2197"Xellow Stone" (UHAUL color P12) sewenu OYES: AL RnaERNwwAL REAL: ARCHITECT L000: ,4MERCQ a2 Rr.escL'remFnenxr []XRIMLIION immrON art! NdrH Le11NL A1ENllE RWaA.AR¢dUtlror n lr�fUm@ F: � Sn.10M REVIRIONE: III I a II r 1�11 � J K O y oaE = � u W r u D v N LL 739071 Dluwrd: JP w CHK'D EY: mall Si�¢� data Sin No. 5 llNaaal self -storage 12'-6"x7'=87.5SF .r.: _----- l� - �,,�; -^ � ,. �� y .,_ _...� ....... ..�._ Y�'r---fir � ..us�t �. � � -----_� e _ I - - - .r � 4ry- _ - �+ �' �� 3 6J+�AlJL ti� --� - _ -. _ - .- - - _ . - _ � - _ SOUTHWEST ELEVATION /CONCEPTUAL IMAGING `� _ - .e �....A �. ��� ',. 4z VYall Sian Data ,� !`k _ ` :� ��;;,, `A ' Sian No. 1 & 5 y z' UHaul self -storage r- ' . �r� '�" i �- � .: yv 9 ';.. 12'-6" x T = 87.5 SF "'3y�t, 't%. 4 '�r 'r'��4 � Sian No. 2 �,.. +! - � "Your Storage Place" l� �� ,rt�- =i.+ I ;�1,�- ; _ �� �,�n 41'-2" x 6' = 247.02 SF _ �� i _�_� _ � `` :, Sign No. 3 i -- ,,�:-� -'_ "- � ��,�--__° — - _ - '"----' = 25' x 5' = 125 SF -�-----r'" '�--_—�__ - --F - - _ _ 1 Sian No. 4 - - - -_ _ __ _ - - BOXES -MOVING SUPPLIES -HITCHES -` -- - - - ' 44'x2'=88SF - -_ - - = - _ __ f "----- -�,. - - r - L y ` - _ - ,i Total Sign Area at West Elevation 87.5 SF - >-�-� - - = = =- - = = Total Sign Area at South Elevation 460.02 sf Total Sign Area at East Elevation 87.5 SF Total Sign Area at North Elevation 0 SF .�J��--. 1» LI. L _ t' ,_ .-_ �e ' 4' - -,, I � �-- , �. f - -� __ �., p - Y- �. -- - -. .�. _ _ _ _^_.- - - - - � _ SOUTHEAST ELEVATION / CONCEPTUAL IMAGING 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 AGENDA SUPPLEMENT TO: Mayor and City Council FOR: October 3, 2016 Regular City Council Meeting FROM: Douglas Martin, Director of Economic Development RE: Facade Improvement Grant Requests for 1326 and 1334 N Riverside Drive ATT: 1. Landmark Commission Minutes dated August 2, 2016 2. Unapproved Landmark Commission Minutes dated September 6, 2016 3. Application Packet BACKGROUND: The Facade Improvement Grant Program is available to owners of commercial buildings 50 years and older for work which furthers the preservation of historic buildings in an effort to maintain the original design/fagade of the structure as much as practical. Below are the basic criteria of the program: 1. Structure must be located within the limits of the City of McHenry, zoned and used for commercial purposes. 2. The structure shall be a minimum of fifty (50) years of age for consideration. 3. All proposed work shall comply with the applicable City, State and National building and preservation codes. 4. All proposed materials and work shall be sensitive and appropriate to the original design and style of the structure. The project should be sensitive to the streetscape and appropriate to the character of the neighborhood. 5. The following types of work will be considered under the grant program: Exterior work, such as painting, tuckpointing, cleaning, remodeling, restoration or rehabilitation on the front fagade, or a side or rear facing a major street or public access, i.e. city parking lot. The purpose of a facade grant is to offset a portion of costs expended by property owners which further the preservation of a building and doing the best deemed practical to maintain its original appearance and furthering its historic appeal. The last fagade grant was awarded to the property at 3932 Main Street in December 2015 for tuckpointing the building, and the total grant award was $3,000. Prior grants have been awarded to 1252 N Green in 2011 for $2,800 to remove a 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 dilapidated awning; 3318 W Pearl to install windows; in 2011 ($2,500); and in 2009 a grant for $2,000 was awarded for the property located at 3622 Elm. The work included tuckpointing, painting and replacing damaged brick. ANALYSIS: Attached are two applications submitted by Bob Funk for awning recovering and replacement at 1326 N Riverside Drive (Vinyl Frontier Records) and awning recovering, repair and lettering at 1334 N Riverside Drive (Old Bridge Tavern). The total cost to recover and install one awning at 1326 N Riverside Drive is $980 (low bid) and the cost to recover, repair frame and replace lettering for awnings on the north, west and east elevations at 1334 N Riverside Drive is $2,976 (low bid). Both grant requests total $3,956. The Old Bridge work has been completed however the Vinyl Frontier Records awning has been removed but not erected yet. Three quotes were obtained however only two are attached (low bids are reflected on the application) by the applicant however the applicant chose to have Fox Lake Canvas do all the work because they were more flexible in completing all aspects of both sites which the other companies could not do. Therefore the total cost for the work at 1334 N Riverside was approximately $4,000 (work completed) and the total estimated cost for the property at 1326 N Riverside Drive is $1,300 (work in progress). Elevations below reflect past and present awnings at 1334 Riverside and past only pictures for 1326 Riverside Drive. Old Bridge Tavern (Former North Elevation) Old Bridge Tavern (Current North Elevation) Old Bridge Tavern (Current Northwest Elevation) 2 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 Old Bridge Tavern (Former West Elevation) Old Bridge Tavern (Current West Elevation) Old Bridge Tavern (Former East Elevation) Old Bridge Tavern (Current East Elevation) Vinyl Frontier Records (Former West Elevation) 3 . i Hv nVraIr FOX MIV=a 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 Vinyl Frontier Records (Current East Elevation -Awning not erected yet) (Formerly Hardware W. B. Bjorkman & Son Paints) Hardware W. B. Bjorkman &Son Paints: 1326 N Riverside Drive Facade grant applications are reviewed by the Landmark Commission which makes a recommendation to the City Council. The Landmark Commission considered the applications at their August and September meetings this year and recommended awarding a total reimbursement of 50% of the low bids or $1,848 for 1334 N Riverside Drive and $490 for 1326 N Riverside Drive therefore a total reimbursement of $2,338 to the applicant for both grant requests is being recommended by the Landmark Commission. Five thousand dollars is budgeted for Fagade Improvement Grants annually. If the City Council concurs with the Landmark Commission it's recommended a total of $2,338 in Facade Improvement Grants be awarded to the applicant for the properties located at 1326 and 1334 N Riverside Drive. Uity OT IVICHenry Landmark Commission Minutes August 2, 2016 Pat Wirtz opened the meeting at 7.pm Members present: Pat Wirtz, George Lamm, Gerhard Rosenberg, Jeff Varda, Pat Schafer and Kaaren Gies Members absent: Robin Schmidt, Don Schmidt, Nick Bennett and Zelinda Paluch Guest: Bob Funk Before we started the business meeting, Bob presented his information re; Facade improvement Grant for the awnings on his buildings located on Riverside Dr. There was discussion regarding color, print type and price. After Bob left, we continued the discussion regarding the amount to grant him for the awnings. Since we did not have a quorum, we did not vote on, an amount. l�lin,�ta�• A[� �rhtn d,�,�c to n� gQ:.^.r:,�n"' rh/ill ��yte .^,n •',Nt,rvvai v^f .nine a,�d Aiigu�i ,iii,ute$ at the Sept. meeting. Treasurer's Report: Pat S. had bills for Minuteman for prinfiing in the amount of $80.6Q and a bill for $156.51. Although there was no quorum to vote on payment, the Vendors cannot be waiting for 2 mos. to be paid. Discussed passing a budget for "Day at Petersen Farm" so bills do not have to wait. Demolitions: n/a Old Buslness: a. Historic Neighborhoods -there will be a meeting at Nancy Fike's house on the 14�'to continue working on the older neighborhoods of McHenry. b. Day at the Farm- discussed a few ideas for next year. One idea is to have Storytellers c. Petersen Farm Bldgs - there was an inspection at the farm. The house and barns were both inspected for needed work and repairs. Reports to follow. New Business: no new business at this time. Gerhard made a motion to adjourn, 2"d by George i.. Meeting adjourned at t�:4Qpm City of McHenry Landmark Commission Minutes September 6, 2016 Pat Wirtz opened the meeting at 7:OOpm Members present: Pat Wirtz, Robin Schmidt, Don Schmidt, Zelinda Paluch, George Lamm, Jeff Varda, Gerhard Rosenberg and Kaaren Gies Members absent: Nick Bennett, Pat Schafer Minutes: Zelinda P. made a motion to accept Aug. minutes, 2"d by George L. Motion carried. Voted for approval of June 7th minutes (no quorum in Aug. to vote) Robin made Motion to approve, 2"d by Don S. Motion carried. Treasurer's Report - no change Demo Requests -none Facade Grant - Discussion re: Grant for Old Bridge Tavern awnings and the record shop Awnings. Both buildings are owned by Bob Funk. Motion was made by Jeff V. to award $1350 for the Old Bridge building and $750 for the record shop building for a total of $2100. 2"d by George L. Motion carried. Oid Business - a. George L. talked to library regarding the new ability to do research. He said there will be a program on Oct. 18`h at 7pm for instruction on researching the archives. It will be open to the public also. b. Historic Neighborhoods -Zelinda P. and Pat W. walked the downtown neighborhood looking for specific construction and outbuildings. They made note of the barn type garages and small detached bidgs. New Business - None Motion made to adjourn the meeting by Gerhard R., 2"d by Kaaren G. Motion carried. Meeting adjourned at 8:45pm CITY OF MCHENRY LANDMARK COMMISSION FAl ADE IMPROVEMENT GRANT PROGRAM Application Form Applicant's Name: Address: IIy22 Phone Day: 9i5 - Nv l - 634 B9 Evening: Building Owner's Name: (?>D 6 FUNK Building Owner: Business Owner: Both: Structure Name: V i 9N Y L reo 3 1 F.S?_ i2zccd i20 5 Address: i2>Z& PRiU,%.Sior Dpalyr Mo1� Y Date of Original Construction: icl 3© Builder. ? Historic Photo and Date to be included: Total estimated cost of proposed facade work: $ � ��. � � j=i� � /� wN 1 su U i2CGO1�F�2 Attach a copy of three qualified estimates. Proposed schedule of work: Starting Date:L`( Completion Date Required Attachments: (see criteria) • Drawings and specifications of proposed work • Photographs of the existing fagade • Historic photos and data • Photographs of adjacent structures Any application without any of the above will not be considered complete and will not be eligible for consideration. All work must be initiated 90 to 120 days after the Landmark Commission has approved it, and completed no later than 1 year after the date of approval. It is the responsibility of the applicant to notify the Commission Chairperson of the progress of the project, particularly when the project work is delayed in any manner. I have read and understand the criteria for approval of the McHenry Landmark Commission Fapade Improvement Grant. Applicant Signature 0, ) /. 1. �� . Q Building Owner Signature Page 1 of 4 Revised 8/2/06 Date Date ► MAI D L� 25434 West AUUM "43 Antioch, R 60002 Phone: 847-395-2236 Phone: - 847-395447C =395-7695 Su)timi#ied T+a Old Bridge Tavern 1334 N. Riverside Drive McHenry, IL 60050 Qty r1 an�rzais Description Recover awning -east side Red Wine canvas (eliminate valance fringe) Same graphics painted white Includes removal and reinstall {Note: light fixtures to be removed by customer} Will determine if framework needs repair or if it weeds to be replaced when frame is at our shop and advise accordingly 1 For aluminum frame Recover awning at 1326 N Riverside Estimate Date Estimate # 515h2 16 10457 P.ep j JcB�!ldarcte Total 1,890.00 Si0.00 1,480.00 I am authorized to order the above world inchuiing the labor, parts materials for tE►e item{sj listed above, I as ee to pay regular retail prices in cash or on acceptable terms upon completion of the work ordered_ If I fail to pay for the completed. work, them expressly waive all rights to clans exemption under the Slate Laws. n collection is make by a suitor arty other method required, I agree to pay interest until paid iii full, also collection costs, including reasonale Attorneys pee_ I agree not to hold your Company Liable for loss or damage caused by #hell, fire, or any other cause beyond your Company's control to real or personal property delivered to the Company for repair, sale, or storage. Storage charges will be added on all items not picked up within 5 days after notification ofcompletion ofservice in the amount of $100 -$2.00 per day after the 10th day. Charges wail be $25.00 per week_ Items shall remain the property of United Canvas, Inc. until paid in full. Requires 1 /2 down at signing of estimate with balance due upon completion of work ordered. Permits not included. Contact your local village for requirements. PLEASE MAKE CHECKS PAYABLE TO i INITED CANVAS, SIC. Signature Hunzinger Williams, Inc. 27W982 Commercial Av. Lake Barrington, Il 600M2311 Proposal submitted Bob Funk Street 1326 Riverside Dr City, State, Zip McHenry, IL. 60050 Art: 847-3814878/1992 Bag 847-381-2063 PROPOSAL 15526 Date 6-28A6 Sob Name Job location Phones) 815461-8489 lbfimk@gmail.com Fax We propose to recover and install One (1) Stationary Awning using Sunbrella fabric in your choice of available colors. We will be using the existing framework, bring in shop to staple new fabric and reinstall. Installed Cost: $980.00 All taxes are included. Delivery in approximately 6 weeks from date signed proposal is received, fabric color has been selected and 50% deposit is received. Please call us if you have any questions or would like to discuss this proposal. Your salesman is Lee Ford TERMS: 50% deposit with signed proposal. The balance will be due on installation/delivery. 1. Purchaser shall have no right of recession on special order or custom made goods and shall forfeit all down payments and be fully responsible to pay the entire balance due under all circumstances. 2. When goods are not installed by Seller, Purchaser acknowledges that he has inspected said goods and accepts them as conforming to the specifications herein and they are free of any/all defects. 3. If customer requests total installation or any part of installation to be delayed for whatever reason, full payment will be due for entire contract at time of original scheduled installation. 4. Awnings purchased hereunder shall be manufactured and installed pursuant to the specifications stated herein and in accordance with industry standards. 5. Purchaser shall be solely responsible for obtaining all necessary permits and the approval of any and all government entities at purchaser's cost. 6. Any plans, drawings (weather to scale or free band) requested by Purchaser after contract has been accepted due to changes in the design or specifications hereof, or for any reason shall be an additional charge to Purchaser based on the detail and time expended by Seller. 7. All fabrics used in the construction of awnings are water repellent but not waterproof. Wrinkles or small flaws are generally anticipated for normal fabrication and will not affect the warranty. Distortions in metal framework or minor variations in dimensions shall not affect the validity of this contract. 8. The product sold is designed to attach to building based on visible representations or information as to the construction of said building at the time of sale. In the event the product sold cannot be supported by said building due to incorrect or incomplete information, modifications to support structure will be made as necessary with the consent of Purchaser at additional cost to Purchaser. 9. ELECTRIC WORK - All electric work, parts, labor and components are by owner or a registered electrician. Costs are not included unless specifically noted on contract. 10. All agreements contingent upon strikes, fire, accidents, natural disaster, act of God or delays beyond our control to obtain necessary materials. Owner to carry fire, tornado and other necessary insurance. Our workers are fully covered by Workers' Compensation Insurance, NOTE: This proposal may be withdrawn if not accepted within 60 days. \ \ Acceptance of Proposal -The above prices, specifications &conditions are satisfactory and hereby accepted. You are authorized to do the work as speced Payment will be made as outlined above. Late payment charges of 1.5%per month and collection charges, including reasonable legal fees and costs to be paid by customer accepting this proposal for all balances not paid within 45 days of invoice date. The signatory to this contract on behalf of Purchaser states that he has authority of the Purchaser to bind purchaser and Purchaser agrees upon acceptance of the subject goods. Customer authorizes access to and material remains the property of Hunzinger Williams, Inc. until payment is made in full. date Please print We proudly accept your VISA, Mastercard, American Express or Discover (circle one) Charges in excess $2500 will intro 34/ofee.Amount to charge $ Bank Card # Expiration Date / CID # CITY OF MCHENRY LANDMARK COMMISSION FACADE IMPROVEMENT GRANT PROGRAM Application Form Applicant's Name: 0 013 F L4 ulam Address: �(a �> 2 0- 1211fizo�l Dr T19 Phone Day: 615 - 1?61 - 0 4 99 Evening: Building Owner's Name: 13013 (AM < Building Owner: _ CX Business Owner: Both: Structure Name. OLD G Z 11)G C Address: IS�q t\ , RIVE S L 'QJR. Date of Original Construction: 1 q 00 v j q2 v Builder: 1istoric Photo and Date to be included. Total estimated cost of proposed facade work: $ L� 711,. ��� fUft A��YiNG �No F2Aa1� �>a1 � Attach a copy of three qualified estimates. 7 zo. ©v C7t)2 L; ; 5Q" C0S i Proposed schedule of work: Starting Date: J IA U7 COW Completion Date: 11MO CU I tv Required Attachments: (see criteria) • Drawings and specifications of proposed work • Photographs of the existing fapade • Historic photos and data • Photographs of adjacent structures Any application without any of the above will not be considered complete and will not be eligible for consideration. All work must be initiated 90 to 120 days after the Landmark Commission has approved and completed no later than 1 year after the date of approval. It is the responsibility of the applicant to notify the Commission Chairperson of the progress of the project, particularly when the project work is delayed in any manner. I have read and understand the criteria for approval of the McHenry Landmark Commission Facade Improvement Grant. Applicant Signature Building Owner Signature Page 1 of 4 Revised 8/2/06 Date v Date July 1, 2016 Landmark Commission Old Bridge Facade Improvement The estimate from United Awning for Old Bridge is for one awning on east of building only. Estimate is 1890.00 for awning and lettering. The estimate from Hunzinger Williams for Old Bridge includes all awnings on Old Bridge section of building. Estimate for awning on east side of building is 677.00 for awning and 144.00 for lettering. All awnings for Old Bridge will be recovered due to condition of materials. Hunzinger Williams, Inc. 847-3814878/1992 27W982 Commercial Av.: Fax 847-381-2063 Lake Barrington; l 60010�231Iap - PROPOSAL 15527 Date 6-2846 Proposal submitted - Job Name Bob Funk Old Bridge Tavern street - Job location 1334 Riverside Dr McHenry City, State, Zip Phone(s) McHenry, IL. 60056 815-861-8489 101bfunk@gmail.com Ant: Fax We propose to recover and install new Sunbrella fabric over the existing $arritiwork, piovide net,v lace bars, prime and paint all rust points on welds when frames are in shop. Awning Cost Rear Awning facing river `Add new lace bars on above $355.00 $677.00 $266.00 $1,678.00 Lettering Cost $144.00 $144100 $432.00 `Electric: We will disconnect light facture at time of removal. Reconnecting may require services of a license electrician. All taxes are included. Allpermits required must be obtained by you atno cast to us. Assistance will be provided. Delivery in approximately 6 weeks from date signed proposal is received, fabric color has been selected and 50% deposit is received. Please call us if you have any questions or would like to discuss this proposal. Your salesman is Lee Ford T'.Cai1S: 53% dinposh v-'1 ?gt"s_r yi "Tjcs -i. Tint b3lanC C- i; �P, i=Ly vi_ 1. Purchaser shad have no night of recession on special order or custom made goods and shall forfeit all down payments and be fully responsible to pay the entire balance due under all circumstances. 2_ When goods are not installed by Seller, Purchaser aeknocvledges that he has inspected said goods and accepts them as conforming to the specifications herein and they are nice ofanylalt defects. 3. If customer requests total installation or any part of installation to be delayed for whatever reason, full payment will be due for entire contract at time of original scheduled installation. 4. Awnings purchased hereunder shall be manufactured and installed pursuant to the specifications stated herein and in accordance with industry standards. 5. Purchaser shall be solely responsible for obtaining all necessary permits and the approval of any and all government entities at purchaser's cost 6. Any plans, drawings (weather to scale or freehand) requested by Purchaser after contract has been accepted due to changes in the design or specifications hereof, or for any reason shall bean additional charge to Purchaser based on the detail and time expended by Seller. 7. All fabrics used in the construction of awnings are water repellent but not waterproof. Wrinkles or small flaws are generally anticipated for normal fabrication and will not affect the warranty. Distortions in metal framework or minor variations in dimensions shall not affect the validity of this contract. 8. The product sold is designed to attach to building based on visible representations or information as to the construction, of said building at the time of sale. In the event the product sold cannot be supported by said building due to incorrect or incomplete information, modifications to support structure will be trade as necessary with the consent of Purchaser at additional cost to Purchaser. 9. ELECTRIC WORK - All electric work, parts, labor and components are by owner or a registered electrician. Costs are not included unless specifically noted on contract. 10. All agreements contingent upon strikes, fire, accidents, natural disaster, act of God or delays beyond our control to obtain necessary materials. Owner to carry fire, tomado and other necessary insurance. Our workers are fully covered by Workers' Compensation Insurance. NOTE. This proposal may be withdrawn if not accepted within 60 days. \ \ Acceptance of Proposal -The above prices, specifications &conditions are satisfactory and hereby accepted. You are authorized to do the work as specified. Payment will be made as outlined above. Late payment charges of 1.5%per month and collection charges, including reasonable legal fees and costs to be paid by customer accepting this proposal for all balances not paidwithin 45 days of invoice date. The signatory to this contract on behalf of Purchaser states that he has authority of the Purchaser to bind purchaser and Purchaser agrees upon acceptance of the subject goods. Customer authorizes access to and material remains the property ofHunzinger Williams, Inc. until payment is made in full. Signature date Please print name ■ 25434 West INoute 173 A Uoch, IL 60002 Phone: 847-395-2235 Phone: 847-3954470 Fox: 847-395-7695 SubmitEed To OId Bridge Tavern 1334 N. Riverside Drive McHenry, IL 60050 Qty I 9fL7f1016 i�2SCrIPtiOii Recover awning -east side Red Wine canvas (eliminate valance fringe) Same graphics painted white Includes removal and reinstall {Note: light fixtures to be removed by customer Will determine if framework needs repair or if it needs to be replaced when frame is at our shop and advise accordingly For aluminum frame awning at 1326 N .Riverside E� Estimatte Date Estimatte Date Estimate # 5/5/2016 10457 t�e� ob#tfName 31mM Toiai 1,89Q.QQ 8i0A0 I,480.0(} t [! i It t' !-tt •i tI•t'!f t. tl.- 1 S'!7 t./t - la. -•7 .I-Y. i t 7 t I 1 / " TtI tf•{ f f 1/ i 1 t / i IJ ' •• { T; t t " " f Y.1 t 1 . • a II t tu! - ( • f !. i :ia - : / T ' t � t .1!{ of tt F tIl f' t t [t; t t f t 7. t F' .:.i '" /t { It 1 i FS tilll.l a - 1 { { 1.{71r •- W.1 FI / /[ 1 t .II 44111 - i - l- . t f l ! i { t! !. t f i t t t l" ! l. ! t i �' i- 1 1 t 1' ull .11 l l l - t `{ ♦ i _- T- .It�l {! -71 !t / -t a *•ut i 1. "a /tut .t{f a tu» �l{1 i a J t• .Wile t f) fl a:. t !- f J t. to •- {- ff 1- 1-It i.! -ur. t -01- t {{- • l e -e .11 i 1111 /. a 1 Requires 112 down at signing of estimate with balance due upon completion of work ordered. Permits not included_ Contact your Ioeal village for requirements. PLEASE MADE CHECKS PAYABLE TO UNITED CANVAS, INC. Signature f - _ _ --.rt`-_ y�h I _.....-w- _�. � .�„�,�,�s{};�..,-.-.. ..,Y, r'-.�.' .-.fir _i.. ."� � rl.r __.._!�.