board of commissioners - quincy park district · 2018-12-07 · 715 ilcs 5/2.1. in witness, the...

I strict BOARD OF COMMISSIONERS

MEETING

QUINCY PARK DISTRICT 1231 Bonansinga Drive

Quincy, Illinois

Agenda December 12, 2018

Regular Meeting – Board Room 6:00 P.M

CALL TO ORDER (ROLL CALL)

PLEDGE OF ALLEGIANCE

PUBLIC HEARING: FY 2019 BUDGET & APPROPRIATION, ORDINANCE NO. 18-07 (MOTION TO ADJOURN-VOICE VOTE)

CONSENT AGENDA: (UNANIMOUS CONSENT)

1. Check Register – Full Monthly: Recommended Approval by the Finance Committee 2. Regular Meeting Minutes – November 14, 2018 3. Executive Session Minutes – November 14, 2018

PUBLIC INPUT: Each speaker may have up to 3 minutes for comments

BOARD INFORMATION/EDUCATION:

CORRESPONDENCE:

• Friends of the Log Cabins Annual Report

VOLUNTEERS:

EXECUTIVE DIRECTOR’S REPORT:

• Rome Frericks

DIRECTOR’S REPORTS:

• Matt Higley, Director of Parks • Don Hilgenbrinck, Director of Business Services • Mike Bruns, Director of Program Services • David Morgan, Director of Golf • Marcelo Beroiza, Marketing Coordinator

NEW BUSINESS:

• Fiscal Year 2019 Operating Budget: Recommended Approval (VOICE VOTE) • ORDINANCE NO. 18-07: Combined FY2019 Budget & Appropriation:

Recommended Approval (ROLL CALL VOTE) • Quincy Park District 2018-2019 Goals & Objectives 4th Quarter Status

Update: Information Only • Transfer and Close Inactive Bond Debt Retirement Funds: Recommended

Approval (VOICE VOTE) • ORDINANCE NO. 18-08: An Ordinance providing the issue of $900,000

Taxable General Obligation Park Bonds, Series 2019, for the purpose of providing for the payment of land for parks, for the building, maintaining, improving and protecting of the same and the existing land and facilities of said Park District and for the payment of expenses incident thereto, providing for the levy of a direct annual tax sufficient to pay the principal and interest on said bonds, and authorizing the sale of said bonds to the District’s Corporate Fund: Recommended Approval (ROLL CALL VOTE)

• IMRF Unfunded Actuarial Accrued Liability (UAAL) Voluntary Contribution: Recommended Approval (VOICE VOTE)

• General Obligation Bond 2019A, Authorizing to Seek Bids: Recommended Approval (VOICE VOTE)

• Quincy Park District Full Time Union Employee Contract: Recommended Approval (VOICE VOTE)

PUBLIC INPUT: Each speaker may have up to 3 minutes for comments EXECUTIVE SESSION: In accordance with 5 ILCS, Par. 120/2c, I move that the Board convenes into Executive Session to discuss: (please read item(s) from list) (ROLL CALL VOTE)

CALL TO ORDER ( OPEN SESSION) ACTIONS AFTER EXECUTIVE SESSION ADJOURN (VOICE VOTE)

QUINCY PARK DISTRICT

FY 2019 BUDGET & APPROPRIATION

ORDINANCE

PUBLIC HEARING

December 12, 2018


2019 TENTATIVE BUDGET AND APPROPRIATION

ORDINANCE NO. 18-07

PUBLIC HEARING, December 12, 2018

The proposed 2019 Budget and Appropriation Ordinance is the legal instrument that permits the district to authorize expenditures and receive revenue. This Ordinance is an inflated version of the proposed FY2019 Operating Budget in an effort to provide for additional flexibility beyond what would normally be expected during the budget year to account for all unanticipated expenditures and revenues contingencies (Storms/Floods/Grants).

The required Public Notice was published in the local newspaper on November 28, 2018, a copy of the publication is attached.

The proposed 2019 Budget and Appropriation Ordinance has been available for public inspection from November 9, 2018 through December 12, 2018. There is no public comment to report, at this time.

Included with the staff recommendation for the 2019 Budget and Appropriation Ordinance, located in this packet, is a summary of the 2019 Budget and Appropriation Comparison compared to the previous year.

Final adoption of the proposed FY2019 Budget and Appropriation Ordinance and the FY2019 Operating Budget is scheduled for later in this meeting.

QUINCY PARK DISTRICT 1231 BONANSINGA DRIVE

QUINCY, IL 62301·1762

Acct Number:

Ad Number:

Insertions: Total:

1949

0000202499

$47.18

CERTIFICATE OF THE PUBLISHER The Quincy Herald-Whig, LLC certifies that it is the publisher of the Herald-Whig. Herald-Whig is a secular newspaper. has been continuously published daily for more than fifty (50) weeks prior to the first publication of the attached notice, is published in the CityNillage of Quincy, County of Adams, Township of Quincy, State of Illinois, is of general circulation throughout that county and surrounding area, and is a newspaper as defined by 715 ILCS 5/5.

A notice, a true copy of which is attached, was published 1 times in Herald-Whig, namely one time per week for 1 successive weeks. The first publication of the notice was made in the newspaper, dated and published on November 28. 2018, and the last publication of the notice was made in the newspaper dated and published on November 28, 2018. The notice was also placed on a statewide public notice website as required by 715 ILCS 5/2.1.

In witness, the Quincy Herald-Whig, LLC has signed this cerificate by Ron Wallace, its publisher, at Quincy, Illinois, on 11/30/2018.

Quincy Herald-Whig, LLC

By:

~ig~illi~

Publisher

PUBLIC NOTICE The 2019 Tentative combined Annual Budget

and Appropriation Ordinance of the Quincy Park District is available for public iwpecti(ln at the business office of the Quincy Park District, 1231 Bommsinga Dr., Quincy, IL. The general public may inspect the same between the hours of 9 o'· clock A.M. and 5 o'clodt P.M. Monday through Friday, and likewise examine the same and appear at the public bearing on the Budget and Appropriation Ordinance, which is set for December 12, 2018 at 6 o'clock P.M. in the Board Room, Quincy Park District, 12.'H Bonam;ingn Dr .. Quincy, Illinois.

Rome Frericks, Secretary 0000202499 November 28. 2018

CONSENT AGENDA (Unanimous Consent)

QUINCY PARK DISTRICT 1231 Bonansinga Drive

Quincy, Illinois

Regular Meeting November 14, 2018 Board Room 6:00 P.M. ROLL CALL The meeting was called to order by President Bob Gough and upon the roll being called the following members were physically present at said location: President Bob Gough, Vice President Barbara Holthaus, Commissioners Vicki Dempsey, Sara Reuschel, and Kelly Stupasky. COMMISSIONER STUPASKY MADE A MOTION TO PERMIT COMMISSIONER JEFF STEINKAMP TO ATTEND THE MEETING REMOTELY DUE TO HIS EMPLOYMENT.

THE FOLLOWING ROLL CALL VOTES WERE CAST AND RECORDED: COMMISSIONER STUPASKY YES

COMMISSIONER DEMPSEY YES COMMISSIONER FRANKENHOFF ABSENT COMMISSIONER REUSCHEL YES COMMISSIONER STEINKAMP YES VICE PRESIDENT HOLTHAUS YES

PRESIDENT GOUGH YES PRESIDENT GOUGH DECLARED THE MOTION CARRIED.

Commissioner Jeff Steinkamp was permitted to attend the meeting by audio conference. The following Park Commissioner was absent and did not participate in the meeting in any manner or to any extent whatsoever: John Frankenhoff Also in Attendance: Executive Director–Rome Frericks, Director of Parks– Matt Higley, Director of Business Services – Don Hilgenbrinck, Director of Program Services – Mike Bruns, Director of Golf – David Morgan, Marketing Coordinator – Marcelo Beroiza, Administrative Assistant – Mary Arp and Board Attorney – Terry Anastas. President Gough led the room in the Pledge of Allegiance. PUBLIC HEARING President Gough declared that the Quincy Park District was conducting a public hearing to receive public comments on the proposal to sell $3,200,000 General Obligation Bonds for the payment of land condemned or purchased for parks, for the building, maintaining, improving and protecting of the same and the existing land and facilities of the District and for the payment of the expenses incident thereto, and explained that all persons desiring to be heard would have an opportunity to present written or oral testimony with respect thereto. The District’s Board of Commissioners anticipate issuing its annual General Obligation Bond in the amount of $900,000, a list of projects was approved at the October 10, 2018 regular board meeting, and $2,300,000 for construction of additional segments of the Bill Klingner Trail. He asked if any of the commissioners had any additional comment or if any written testimonies were received. Director Hilgenbrinck stated that none had been received. President Gough asked if there were any oral testimony or comments concerning the proposed issuance of the Bonds. None being presented, President Gough asked for a motion to adjourn the public hearing.

COMMISSIONER REUSCHEL MADE A MOTION TO ADJOURN THE PUBLIC HEARING.

THE FOLLOWING ROLL CALL VOTES WERE CAST AND RECORDED: COMMISSIONER FRANKENHOFF ABSENT COMMISSIONER REUSCHEL YES COMMISSIONER STEINKAMP YES

COMMISSIONER STUPASKY YES COMMISSIONER DEMPSEY YES VICE PRESIDENT HOLTHAUS YES


CONSENT AGENDA President Gough asked if there were any objections or changes to the October 10, 2018 Regular Board minutes or the check register and upon hearing no objections he announced they were approved by unanimous consent. VOLUNTEERS Executive Director Frericks extended his appreciation to Cullan Duke for volunteering at the Trailblazer 5K. EXECUTIVE DIRECTOR’S REPORT Executive Director Frericks reported that the bid letting for the Bill Klingner Trail 18th – 24th Street section was held on November 9 and Laverdiere Construction submitted the low bid. The paperwork has been submitted to the State. He was asked additional questions about the bid and he noted that there was one other bidder, County Contractors, and their bid was approximately $50,000 more than the low bid. DIRECTORS’ REPORTS Director Higley was asked how many trees needed to be removed for the 5th – Bonansinga Drive section of the trail. There was discussion on the extent of the tree/brush removal and the location of the trees that need to be removed. Coordinator Berozia gave an update on the use of our website. He noted that the Park District now has a display on Peoples Prosperity Bank’s community board. He also reported on the pumpkin donation from Mill Creek Farms for the north-side neighborhood. NEW BUSINESS Designation of Delegates and Alternates for the Illinois Association of Park Districts (IAPD) Annual Meeting COMMISSIONER DEMPSEY MADE A MOTION TO APPROVE THE DESIGNATION OF DELEGATES AND ALTERNATES AS PRESENTED. Executive Director Frericks explained that IAPD holds its annual meeting at the end of the IAPD Conference in Chicago. In order for members to vote on issues presented at the meeting, the Board must designate a voting delegate and alternates. Staff recommends Barb Holthaus, John Frankenhoff and Vicki Dempsey as the delegates with Rome Frericks and Matt Higley as alternates. UNANIMOUS. PRESIDENT GOUGH DECLARED THE MOTION CARRIED. ORDINANCE NO. 18-05: Authorizing the 2018 Property Tax Levy COMMISSIONER REUSCHEL MADE A MOTION TO APPROVE ORDINANCE 18-05 AS PRESENTED. Director Hilgenbrinck noted that this was presented last month. He noted that there has been a slight decrease in the unemployment levy. He noted the anticipated changes in equalized assessed valuation and the rate.

THE FOLLOWING ROLL CALL VOTES WERE CAST AND RECORDED: COMMISSIONER REUSCHEL YES COMMISSIONER STEINKAMP YES

COMMISSIONER STUPASKY YES COMMISSIONER DEMPSEY YES COMMISSIONER FRANKENHOFF ABSENT VICE PRESIDENT HOLTHAUS YES


ORDINANCE NO. 18-06: An Ordinance Annexing Certain Territory to the Quincy Park District VICE PRESIDENT HOLTHAUS MADE A MOTION TO APPROVE ORDINANCE 18-06 AS PRESENTED. Director Hilgenbrinck noted that there would be no fiscal impact due to the fact that these properties are owned by the school district.

THE FOLLOWING ROLL CALL VOTES WERE CAST AND RECORDED: COMMISSIONER STUPASKY YES COMMISSIONER DEMPSEY YES COMMISSIONER FRANKENHOFF ABSENT COMMISSIONER REUSCHEL YES COMMISSIONER STEINKAMP YES

VICE PRESIDENT HOLTHAUS YES PRESIDENT GOUGH YES UNANIMOUS. PRESIDENT GOUGH DECLARED THE MOTION CARRIED.

FY2019 Operating Budget Director Hilgenbrinck explained that this item was for review only and the final version will be presented at the December meeting. He reviewed the budget comparison information that was included in the packet. He noted that the difference between the revenue and expenditures would come from funds not spent on previous year’s capital projects. He noted that capital projects were included in the budget. It was noted that the main increase in the budget was for trail expenditures and other capital projects. Bid For Bill Klingner Trail 5th Street to Bonansinga Drive Tree Removal COMMISSIONER STUPASKY MADE A MOTION TO APPROVE THE BID SUBMITTED BY FESSLER CONSTRUCTION IN THE AMOUNT OF $14,320 FOR THE BILL KLINGNER TRAIL 5TH STREET TO BONANSINGA TREE REMOVAL OF ALL TREES AND BRUSH WITHIN THE LIMITS OF THE CONSTRUCTION SITE. COMMISSIONER DEMPSEY ABSTAINED FROM THE VOTE. PRESIDENT GOUGH DECLARED THE MOTION CARRIED. ORDINANCE NO. 18-07: Tentative Combined FY2019 Budget & Appropriation Director Hilgenbrinck provided an overview of the FY2019 Budget and Appropriation. He explained that the law requires this action. It was noted that the ordinance will be available, in tentative form, for public inspection on November 9, 2018, for at least thirty (30) days. The ordinance is scheduled for official Board action on December 12, 2018. RESOLUTION NO. 18-07: Quincy Park District Board of Commissioners Regular Meeting Dates for 2019 COMMISSIONER REUSCHEL MADE A MOTION TO APPROVE RESOLUTION 18-07 AS PRESENTED. There was discussion regarding the timing of January’s meeting.

THE FOLLOWING ROLL CALL VOTES WERE CAST AND RECORDED: COMMISSIONER DEMPSEY YES COMMISSIONER FRANKENHOFF ABSENT COMMISSIONER REUSCHEL YES COMMISSIONER STEINKAMP YES

COMMISSIONER STUPASKY YES VICE PRESIDENT HOLTHAUS YES


Set Interest Rate, Amount of Annual 2019 GO Bond for Sale, and Self-Fund the Purchase VICE PRESIDENT HOLTHAUS MADE A MOTION TO APPROVE THE PURCHASE OF THE BOND ISSUE, TO ISSUE THE BONDS AT 3% INTEREST RATE AND TO HAVE BOND DOCUMENTS PREPARED IN THE AMOUNT OF $900,000. There was discussion regarding the rate and Director Hilgenbrinck noted that 3% is a good rate of return for the District. UNANIMOUS. PRESIDENT GOUGH DECLARED THE MOTION CARRIED. Bid For All America Park Shelter Replacement COMMISSIONER DEMPSEY MADE A MOTION TO APPROVE THE BID FOR ALL AMERICA PARK SHELTER REPLACEMENT AS PRESENTED. Executive Director Frericks noted that this project is a 2019 bond project and provided a brief summary of the bid process. UNANIMOUS. PRESIDENT GOUGH DECLARED THE MOTION CARRIED. Fees President Gough suggested that all fees be approved with one motion. COMMISSIONER STUPASKY MADE A MOTION TO APPROVE ALL FEES, SHELTER/SPECIAL EVENT/SERVICES, ART KELLER MARINA, WESTVIEW GOLF COURSE, INDIAN MOUNDS POOL, SHOWMOBILE, FINANCIAL ASSISTANCE PROGRAM, ATHLETIC SURFACE RENTALS, BATTING CAGE, AND QUENCH BUGGY FEES AS PRESENTED. UNANIMOUS. PRESIDENT GOUGH DECLARED THE MOTION CARRIED. EXECUTIVE SESSION COMMISSIONER STUPASKY MOVED THAT THE BOARD CONVENE INTO EXECUTIVE SESSION IN ACCORDANCE WITH 5 ILCS, PAR. 120/2C TO DISCUSS:

2. Collective negotiating matters between the public body and its employees or their representatives, or deliberations concerning salary schedules for one or more classes of employees.

THE FOLLOWING ROLL CALL VOTES WERE CAST AND RECORDED: COMMISSIONER FRANKENHOFF ABSENT COMMISSIONER REUSCHEL YES COMMISSIONER STEINKAMP YES

COMMISSIONER STUPASKY YES COMMISSIONER DEMPSEY YES VICE PRESIDENT HOLTHAUS YES

PRESIDENT GOUGH YES PRESIDENT GOUGH DECLARED THE MOTION CARRIED

With no further business to discuss in Executive Session, VICE PRESIDENT HOLTHAUS MOVED TO ADJOURN EXECUTIVE SESSION AND RETURN TO THE REGULAR MEETING.

THE FOLLOWING ROLL CALL VOTES WERE CAST AND RECORDED: COMMISSIONER REUSCHEL YES

COMMISSIONER STEINKAMP YES VICE PRESIDENT FRANKENHOFF ABSENT COMMISSIONER STUPASKY YES

COMMISSIONER DEMPSEY YES COMMISSIONER HOLTHAUS YES


ACTIONS AFTER EXECUTIVE SESSION Commissioner Steinkamp, as a member of the Early Tin Dusters, extended his appreciation to the Park District for their participation in the Early Tin Dusters event. He also thanked the Commissioners for allowing him to participate remotely at the meeting. Commissioner Holthaus noted that she attended the District Diplomats’ meeting and heard many nice things about the Park District. Attorney Anastas reported he attended the IAPD legal symposium last week and will draft an email and communicate with Don items that impact operations. A question about the Riverfront Development presentation that had been scheduled for this evening and the City’s interest in a well on Quinsippi Island was raised. President Gough explained that the presentation had been postponed due to funding needs. He hopes to have an update next week. He also stated that we are waiting for a counter proposal from the City regarding the well. With no other business to discuss, VICE PRESIDENT HOLTHAUS MOVED TO ADJOURN. UNANIMOUS. PRESIDENT GOUGH DECLARED THE MOTION CARRIED. _________________________ __________________________ Secretary Chairman

________________________ ___________________________ Date Date

PUBLIC INPUT

BOARD INFORMATION/

EDUCATION

CORRESPONDENCE

FROM: Friends of the Log Cabins Association Board, John Gebhardt/President ~

TO: Quincy Park District and Board of Comn1issioners

RE: Annual Report of Activities and Restoration Work for 2018 in the Lincoln-era Log Cabin Village

DATE: December 05, 2018

It has been another busy year for the Friends of the Log Cabins hosting over 1,400 documented visitors from Quincy, IL, 12 other states and 3 foreign countries who visited to the Lincoln-era Log Cabin Village to see this unique collection of historic structures. Over 500 school children toured the village including 408 Quincy Junior HS 7th graders, who toured in May, as one of their "Quincy in the Lincoln Era" field experiences. Two groups of school children came from Missouri, in addition to those from Illinois. They were hosted by 30 volunteers who provided guided tours of the village, showing children what life was like in the 1800s to include how Abe Lincoln use to split rails in his younger days. Children learned about religion in the Lord's Cabin and how school was taught there, till a school was built They visited the Clat Adams pioneer store, learned how they preserved meats in a smoke house, smelled herbs at the village Herb Garden, saw how they stored Com in the Log Com Crib and visited a pioneer home where 13 children were raised in a one room cabin.

Workdays this year involved 43 volunteers donating over 13 7 hours, working to restore, maintain and prepare the village for the many visitors. Accomplished this year was spraying all the log structures on the outside with a bug repellent/preservative for their protection for many years. At the same time, interiors were also sprayed. Cement pillar fotmdations were poured under the Log Com Crib and a foundation was prepared for the restoration of the 1828 Fraser Log Cabin, which is planned for next year.

Volunteers hosted 2 Open Houses in the village providing self-guided tour handouts to 215 visitors, so visitors could see the insides, as well as, the outsides of these historic structures and learn a little bit about what life was like in the 1800s, when this area was first settled by Pioneers who use to occupy these structures. One Open House was conducted during Dogwood weekend and one in conjunction with the Lincoln in the District event.

The lOth annual Frontier Settlement Day was held September 8th, hosted by 15 volunteers and 37 displayers. Although it drizzled occasionally throughout the day, over 200 children and adults visited the village to see and experience what life was like in the 1800s. Children made ropes, while the adults learned about Pioneer life from the Nauvoo on the Road folks. Both played Pioneer Games like walking on wooden stilts and tug of war. Displayers also included a Blacksmith, Woodworker, Wool Spinner, and Tanner who showed how they use to make things. There was a display of 1800s school items and school activities for the children to participate in. Thanks to grants from Breakfast and Noon Kiwanis, plus local sponsors the event remains "free" to the public and a President Abe Lincoln impersonator was able to be there, to demonstrate he wrote with a quill pen.

Over 60 people attended a Community Picnic hosted by the Friends, for a caravan of over 30 Pottawatomie Indians. They visit every 5 years to commemorate the Trail of Death, when their ancestors were driven from Indiana through Quincy to Kansas in the 1800s. Quincy Mayor Moore welcomed them. Two Park Board members also attended. The Indians blessed the commemorative stone located on Quinsippi Island and others.

The Friends thank the over 244 volunteers who donated over 1,670 hours to make this another successful year and the Quincy Park District/Quincy Park Board for supporting the Friends of the Log Cabins in their efforts to restore, preserve and promote the utilization of this historic Lincoln-era Log Cabin Village.

John Gebhardt/President Friends of the Log Cabins Boarli, Joe Newkirk/Vice President, Ron Eberle/Treasurer, Betty Gebhardt! Secretary, A1embers: Arthur O'Quinn, Teny Mitten, Randall Egdoif, Caroline Collins, Tom Behrens and Dick Hopkins.

VOLUNTEERS

To: Board of Commissioners

From: Rome Frericks

Subject: Monthly Report

Date: November 30, 2018

Administrative Initiatives (11/01/18 – 11/30/18)

Attended:

Friends of the Trails meeting Directors meeting Safety meeting Rotary meetings Quincy/Adams County Economic Development/Tourism meeting Riverfront Development meeting Quincy Bay Area Restoration Enhancement Association

(QBAREA) meetings (2)

Met with Trotter General Contractors and Klingner & Associates on the renovation of Clat Adams fountain.

Met with KHQA and Adams Fiber regarding the installation of fiber at the Batting Cage for a potential Sky Cam to promote the Park District.

Met with two potential Board members on current Park District finances and upcoming projects.

Attended the press conference for QBAREA to promote Pig Fest.

Met with MEC at Wavering Field several times throughout the month to answer questions about the synthetic turf installation.

Met with Directors for guidance on the expiring full time union contract to be negotiated later this year.

Worked the booth during Pig Fest to promote the QBAREA Project.

Met with Klingner & Associates on bid letting held on November 9th to discuss further potential cost saving measures on the trail.

Met with contractors for pricing on various 2019 bond projects.

Attended the bid opening for the replacement of All America Shelter.

Attended the bid opening for tree clearing for the 5th Street to Bonansinga Drive section of Bill Klingner Trail.

Met with The District on Washington Park lighting for the holidays.


• Continue to work with local contractors and engineers on the Bill Klingner Trail project for the 18th to 24th Street section of Bill Klingner Trail.

• Continue planning for 2019 bond projects, goals and objectives.

• Work with staff on finding a tenant for the Lorenzo Bull House.

• Continue to work with local contractors and engineers on the Bill Klingner Trail project for the 5th Street to Bonansinga Drive section of Bill Klingner Trail.

• Complete annual staff evaluations.

DIRECTOR’S REPORTS


From: Matt Higley




Attended:

• Directors meeting

• Safety meeting

• Kiwanis meetings

• District Christmas light meeting

• Friends of the Trails meeting

• 5th to Bonansinga tree removal bid opening

• All America Shelter bid opening

• Staff completed winterization of all park restrooms.

• Monitored installation of ADA sidewalk at Moorman Park volleyball courts.

• Monitored tree removal 5th to Bonansinga.

• Monitored Clat Adams Fountain Renovation.

• Monitored District wide tree planting.

• Monitored leaf mulching throughout the District.


• Continue planning for 2019 projects, goals and objectives.

• Work on 2018 projects for Parks Department.

• Monitor 5th to Bonansinga tree removal.

• Monitor District wide tree planting.

• Monitor work on winter tree list.

• Monitor Wavering Aquatic Center repurposing.

To: Board of Commissioners From: Donald J. Hilgenbrinck Subject: Monthly Report Date: November 30, 2018 Administrative Initiatives (11/01/18 – 11/30/18)

• Attended Safety Committee meeting.

• Attended TIF Joint Review Board’s annual meeting.

• Paid the sixth payment on the 2012A GO Bond (Administrative Building), three payments remain.

• Filed 2018 Tax Levy Ordinance.

• Filed Certificate Regarding The Truth in Taxation Law.

• Published the Budget & Appropriations Public Hearing Notice.

• Successfully negotiated a tentative renewal of the Full-Time Union Employee Contract.

• Coordinated efforts with Chapman & Cutler, LLP for the development of the annual 2019 G. O. Bond documents.

• The office staff has also been busy with administrative duties.

.Administrative Initiatives (12/01/18 – 12/31/18)

• Work with TimePro to improve interface and reporting.

• Prepare financial reports for the 2019 Executive Summary.

• File the 2019 GO Bond Ordinance #18-08.

• File Budget & Appropriations Ordinance #18-07.

• Conduct registration of candidates for the 2019 election.

• File Certificate of Ballot for placement of candidates on the ballot.

To: Board of Commissioners From: Mike Bruns Subject: Monthly Report Date: November 26, 2018 Administrative Initiatives (11/01/18 – 11/30/18)

• Attended the monthly safety committee meeting.

• Staff finalized the 2019 facility and program calendars.

• Staff worked on plans for the Special Populations holiday dinner and dance.

• Staff finalized the 2019 program and event schedules.

• Staff worked on plans for the holiday event at the Quincy Mall.

• Worked on the 2019 executive summary information.

• Finished the 2018 program and event attendance reports.

• Staff updated the 2019 Indian Mounds Pool schedule.

• Staff worked on updating all the forms needed for recreation programs in 2019.


• Holiday event at the Quincy Mall will be held on December 1.

• Special Populations holiday dinner and dance will be held on December 5 at the Holiday Inn.

• Finish the 2019 executive summary information.

• Update the 2019 aquatic manual.

• Staff will update the website and VSI registration programs for 2019.

• Staff will finish updating all the forms, calendars, programs and

events for 2019.


From: David Morgan


Date: December 1, 2018 Administrative Initiatives (11/01/18 – 11/30/18)

• Attended safety, directors and board meeting.

• Continue to meet with representatives for 2019 Golf Shop merchandise.

• Closed the concession area for the rest of the season.

• Continue the Fall Green Fee special, $16.00.

• Continue with the winter rates, all you can play with a cart for

$25.00 through February.

• Allowed golfers to walk free on Thanksgiving Day.

• Returned unsold inventory to manufactures for credit.

• Room rental for an educational seminar, Friday November 30th.

• Attended the full time employee union contract negotiations.

• Staff completed the renovation work on the Bunker on #6.

• Staff completed the cart-path project on #5.

• Irrigation system winterized for the year.

• Winterized the city water lines and closed the restrooms for the season.

• Staff set-up course for winter-time play. (Old flags, pins, tee-markers and extra hole in the greens).

• Staff worked on the initial stage of the fall leaf clean-up.

Blowing and mulching 50% completed.

• Remaining seasonal union employees laid off on Tuesday November 20th.

Administrative Initiatives (12/01/18 - 12/31/18)

• Continue meeting with sales representatives to plan for the 2018 season.

• Coordinate year-end inventory with auditor.

• Continue blowing and mulching of leaves on the course.

• Felling of dead trees on the course/ weather permitting.

• Monitor course for playability.

• Apply fungicide to the fairways to control snow mold disease.

• Address drainage issues in the green-side bunkers on holes #1 and #15. (weather permitting).

• Continue trimming of low branches on the golf course.

• Staff will begin the annual servicing/maintenance of equipment, preparing for the 2019 season.

Westview Golf Course Rounds of Golf - 2018

Nov-18 2018 YTD Nov-17 2017 YTD10000 18 Hole Weekday Green Fee 0 2511 0 265810001 18 Hole Weekend Green Fee 0 0 0 010002 9 Hole Weekday Green Fee 3 936 11 138310003 9 Hole Weekend Green Fee 0 0 0 010004 Twilight Green Fee 1 405 8 47710005 Fall/Spring/Winter Green Fee 27 280 48 60610006 M-T-TH-Special 0 651 0 62510007 Winter Special w/ Car 102 298 381 91710008 Third Nine Green Fee 18 2834 85 329510009 Family Night Adult 1 128 7 15910010 Family Night Child 1 128 6 14810011 Jr. Green Fee 0 54 0 8410012 Promotional Round 1 85 1 7610013 Twilight Combo 8 3374 15 341310014 Early Bird 9 0 75 0 3510015 Early Bird 18 0 754 0 56111000 Adult Weekday Pass Visit 29 1632 63 153711001 Adult Weekend Pass Visit 27 1097 84 152411002 Senior Weekday Pass Visit 72 2638 197 306611003 Senior Weekend Pass Visit 37 1479 85 188811004 Senior Rest. Weekday Pass Visit 1 489 20 44711005 Super Senior Weekday Pass Visit 41 2638 92 294711006 Employee Pass Visit 3 287 7 37811007 Junior Weekday Pass Visit 4 616 6 93011008 Junior Weekend Pass Visit 0 194 5 36811010 Junior Summer Pass Visit 0 296 0 24911011 College Pass Visit 1 269 18 53711012 Young Adult Pass Visit 7 644 7 27811013 School Team Pass Visit 2 325 0 45112000 Green Fee Punch card Visit 29 2791 45 334513000 Tournament Round 0 1187 120 116213001 Tournament Green Fee 0 0 0 013002 Outing Green Fee 52 1043 0 1180

Total 467 30,138 1,311 34,724

Per Visit Fee $416 $29,587 $1,206 $31,661

* Days Closed 22 92 3 28


From: Marcelo Beroiza




Attended recreation staff meeting, Friends of the Trails Board meeting, QBAREA meeting and Park District Board meeting

Met with Harvest Ridge Coffee to discuss initiatives for the Batting Cage

Met with TV and radio stations to develop 2019 advertising programs

Added parks and facilities to Google check in/search/maps

Continued planning for the 2019 Batting Cage facility and its marketing campaign

Prepared and submitted press releases and coordinated event interviews

Facilitated communication/press conference, open houses and projects presentation for local media stories and reports

Monthly advertising/events social media platform

Prepared email marketing for monthly events

Created videos and other promotional material

Implemented Constant Contact email marketing

Administrative Initiatives (12/1/18 – 12/31/18) Batting cage facility initiatives project. Marketing campaign.

Park and facilities Google check in/search/maps park and facilities

Schedule email marketing for 2019

Continuous digital marketing campaign for the Park District/Westview and social media platform awareness. Facebook & Instagram live all events, parks, trails and attractions

Promote Quincy Park District through media outlets such as KHQA, WGEM, Quincy Herald Whig and radio networks to reach all demographics. Specifically reaching out to households without the social media environment

NEW BUSINESS


Board of Commissioners

Date of Board Meeting: December 12, 2018

STAFF RECOMMENDATION

AGENDA ITEM: FISCAL YEAR 2019 OPERATING BUDGET: RECOMMENDED APPROVAL BACKGROUND INFORMATION: The legal level of authorized spending for the District is established by the Budget and Appropriation Ordinance. In the appropriation ordinance, the levels for both revenue and expenses are increased beyond what would normally be expected during the year to account for contingencies such as storms, floods and grants.

The District also prepares a detailed Operating Budget that is based on the expected revenue and expenses for the fiscal year and provides additional spending details. The operating budget was presented for review only at the November Board meeting and is presented for adoption at this meeting.

Funds with deficits are the result of the planned spending of revenues and fund reserves to pay for capital projects, in the amount of $530,025, or a planned decrease in the fund’s reserves due excess reserve funds. See attached list.

The Marina Fund, continuing to operate in a streamlined mode, is budgeted to meet its expenses with no expense for capital or depreciation to cover the annual depletion of assets conditions. The key to long-term stability of this operation is additional revenue.

Westview’s budget allows for the spending of $71,500 in capital spending to replace a couple of mowers and make small upgrades and have a surplus of $12,056. Surpluses stay within the Westview Fund but keep in mind that these profits are not sufficient to cover the annual cost of asset depletion or depreciation.

Based on this proposed FY2019 budget, staff anticipates that the IMRF actuarial unfunded pension liability can be reduced by $100,000 in December 2019. As of December 2017, the District’s actuarial unfunded liability was $126,374.

Included with this report: • Budget Comparison Report • Operating Budget Capital (Non-bond) projects listing • The FY2019 Budget

FISCAL IMPACT: The operational budget establishes the Board’s authorized spending limits for the District according to current District policy.

STAFF RECOMMENDATION: Staff recommends approval of the FY2019 Operating Budget, as presented. PREPARED BY: Rome Frericks, Executive Director

Donald J. Hilgenbrinck, Director of Business Services BOARD ACTION:

Operating Budget Capital (Non-Bond)

Project Listing FY2019

Fund Capital Projects Amount Corporate Reserve for Maintenance Bldg. $225,000 Server/Workstation Upgrades/Licenses $25,000 IT Equipment per schedule $2,500 Recreation Moorman Main Synthetic Turf $150,000 (4) Scorer’s Benches $2,500 Pumps/Motors, Valves & Gaskets $13,025

Landscaping, Furniture, Batting Machine Motor, & Upgrades $8,000

Batting Cage Bldg/Landscape Renovation $8,000 Park Safety Cameras $5,000 Paving and Lighting New Curbing $19,000 Westview Contingency $10,000 (2) Greens Mowers $53,500

Deck Replacement $5,000

Bunker Upgrade $3,000

$530,025

QUINCY PARK DISTRICTBUDGET COMPARISON

FY Budget FY Budget Difference FY Budget FY Budget Difference Projected Cash Projected Cash FY Budget Balance in2019 2018 2019 vs 2018 2019 2018 2019 vs 2018 FY 2019 Balance Balance 2019 Excess of

FUND Revenue Revenue Revenue Expend. Expend. Expend. Surplus/Deficit 12/31/2018 12/31/2019 Cap. Exp. Res PolicyCorporate General 1,315,535$ 1,281,785$ 33,750$ 1,556,387$ 1,364,292$ 192,095$ (240,852)$ 1,884,204$ 1,643,352$ 253,000$ 665,812$

Flood/Emergency Fund -$ -$ -$ -$ -$ -$ -$ 6,615$ 6,615$ N/ABoehl Park Maint. 4,520$ 4,420$ 100$ 6,850$ 6,850$ -$ (2,330)$ 12,382$ 10,052$ -$ N/AHeritage Tree 4,890$ 4,880$ 10$ 4,850$ 4,850$ -$ 40$ 12,876$ 12,916$ N/AGeneral Donation -$ 280$ (280)$ -$ -$ -$ -$ 53,890$ 53,890$ -$ N/A

Corporate Total: 1,324,945$ 1,291,365$ 33,580$ 1,568,087$ 1,375,992$ 192,095$ (243,142)$ Recreation 858,350$ 873,050$ (14,700)$ 902,975$ 846,847$ 56,128$ (44,625)$ 628,970$ 584,345$ 181,525$ 403,983$ Museum 206,450$ 201,450$ 5,000$ 196,689$ 186,183$ 10,506$ 9,761$ 291,155$ 300,916$ -$ 153,399$ Social Security 155,900$ 155,100$ 800$ 150,000$ 150,000$ -$ 5,900$ 161,453$ 167,353$ 54,853$ Pension 211,900$ 211,600$ 300$ 310,000$ 140,000$ 170,000$ (98,100)$ 207,892$ 109,792$ (122,708)$ Unempl. Comp. 56,800$ 81,350$ (24,550)$ 70,000$ 80,000$ (10,000)$ (13,200)$ 231,173$ 217,973$ 165,473$ Liability Ins. 353,800$ 390,950$ (37,150)$ 283,609$ 331,074$ (47,465)$ 70,191$ 622,731$ 692,922$ 480,215$ Audit 11,650$ 11,600$ 50$ 13,050$ 12,800$ 250$ (1,400)$ 18,156$ 16,756$ 6,969$ Park Security 165,850$ 161,450$ 4,400$ 148,919$ 181,604$ (32,685)$ 16,931$ 241,397$ 258,328$ 5,000$ 150,389$ Paving and Lighting 33,250$ 32,350$ 900$ 32,000$ 32,000$ -$ 1,250$ 58,805$ 60,055$ 19,000$ 50,305$

Sub-Total: 3,378,895$ 3,410,265$ (31,370)$ 3,675,329$ 3,336,500$ 338,829$ (296,434)$ 4,431,699$ 4,135,265$

Working Cash -$ -$ -$ -$ -$ -$ -$ 179,545$ 179,545$ Bond Retirement Funds:

G.O. Bond 2012A 103,430$ 103,430$ -$ 100,102$ 100,102$ -$ 3,328$ 15,472$ 18,800$ Debt Certificate 2013 -$ 42,025$ (42,025)$ -$ 42,025$ (42,025)$ -$ -$

Capital Funds:G.O. Bond 2017 500$ 750$ (250)$ 228,372$ 347,850$ (119,478)$ (227,872)$ 228,372$ 500$ G.O. Bond 2018 1,500$ -$ 1,500$ 427,887$ -$ 427,887$ (426,387)$ 427,888$ 1,501$ Trail Development 4,244,530$ 2,575,188$ 1,669,342$ 4,331,581$ 2,917,850$ 1,413,731$ (87,051)$ 236,572$ 149,521$ Bayview Property Development 300$ -$ 300$ -$ -$ -$ 300$ 39,554$ 39,854$ Riverfront Development 15$ -$ 15$ -$ -$ -$ 15$ 1,270$ 1,285$

Capital Funds Sub-total: 4,246,845$ 2,575,938$ 1,670,907$ 4,987,840$ 3,265,700$ 1,722,140$ (740,995)$ Trust Funds:

Boehl Estate Trust 8,300$ 8,300$ -$ 8,300$ 8,300$ -$ -$ 355,594$ 355,594$ Enterprise Funds:

Westview 929,930$ 918,730$ 11,200$ 917,874$ 866,788$ 51,086$ 12,056$ 347,374$ 359,430$ 71,500$ 147,837$ Marina 184,450$ 184,050$ 400$ 184,513$ 182,117$ 2,396$ (63)$ 49,160$ 49,097$ -$ 2,969$

Enterprise Funds Sub-total: 1,114,380$ 1,102,780$ 11,600$ 1,102,387$ 1,048,905$ 53,482$ 11,993$

8,851,850$ 7,242,738$ 1,609,112$ 9,873,958$ 7,801,532$ 2,072,426$ (1,022,108)$ 6,312,500$ 5,290,392$ 530,025$ TOTALS

Notes:

Printed: 10/24/2018

Calculations as of 08/31/2018

10/09/2018 04:34 PMUser: dhilgenbrinckDB: Quincy Park District

Page: 1/38BUDGET REPORT FOR QUINCY PARK DISTRICT

2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY

DESCRIPTIONGL NUMBER

Fund: 10 Corporate

Dept 00.000 - GeneralESTIMATED REVENUES

00(249)011Rental10-00.000-33005,6004,8614,8615,6005,5605,104Grants-Capital10-00.000-3401

12,00012,0006,686011,2488,447Interest10-00.000-350040,00037,50032,57040,00035,04028,490Reservations10-00.000-3603

2501,36602502780Miscellaneous10-00.000-3608818,750810,167502,266800,000784,234758,235Local Taxes10-00.000-3701330,000386,000340,148330,000459,348434,970Replacement Taxes10-00.000-3702

000036,68227,635Transfers10-00.000-39001,206,6001,251,894886,2821,175,8501,332,3911,262,882TOTAL ESTIMATED REVENUES

APPROPRIATIONS720720540720720720Cafeteria Plan10-00.000-5601

5,6004,6054,6055,6005,9835,976Safety Supp & Equipment10-00.000-6023400400348400345336Licenses, Permits, Fees10-00.000-6308500005001000Lease/Rent10-00.000-7013

042,02542,02542,02515,0001,600Transfers10-00.000-70153,000003,00000Engineering Fees10-00.000-7020

00005000Consulting Fees10-00.000-7024000017,3900Equipment Purchase10-00.000-9001

225,00000000Building Improvements10-00.000-9004000009,500Permanent Grounds10-00.000-9005

235,22047,75047,51852,24540,03818,132TOTAL APPROPRIATIONS

971,3801,204,144838,7641,123,6051,292,3531,244,750NET OF REVENUES/APPROPRIATIONS - 00.000 - General

Dept 01.000 - Office Of The BoardAPPROPRIATIONS

75010012750566231Awards, Trophies, Certificates10-01.000-6001300003001220Operational Supplies10-01.000-6002

6,4006,4006,3276,5006,4276,427Dues, Subscriptions, Books10-01.000-60122450024500Uniform Supplies10-01.000-6018750650109750667468Concession Food10-01.000-6302

18,0008,0006,07418,00011,71419,028Attorney Fees10-01.000-7001800200968000603Advertising10-01.000-70021000010000Printing10-01.000-7019

3,6003,6001,6713,6003,1032,213Conference & Education10-01.000-800230,94518,95014,28931,04522,59928,970TOTAL APPROPRIATIONS

(30,945)(18,950)(14,289)(31,045)(22,599)(28,970)NET OF REVENUES/APPROPRIATIONS - 01.000 - Office Of The B

Dept 02.000 - Executive DirectorAPPROPRIATIONS

81,60080,00052,30880,00078,50076,418Administrator10-02.000-40018,3407,5105,5459,6008,7498,110Accident/Health Ins10-02.000-5001

5000050000Operational Supplies10-02.000-60021,1001,1001,085965836964Dues, Subscriptions, Books10-02.000-6012

1000010000Uniform Supplies10-02.000-6018400100834001020Concession Food10-02.000-63025000050000Auto/boat Repairs10-02.000-7005

1,3001,3005271,3007011,091Conference & Education10-02.000-80023000030000Mileage10-02.000-8005


(94,140)(90,010)(59,548)(93,665)(88,888)(86,583)NET OF REVENUES/APPROPRIATIONS - 02.000 - Executive Direc

Dept 03.000 - Director Of Business Serv




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 10 Corporate

Dept 03.000 - Director Of Business ServESTIMATED REVENUES

175425394175304242Miscellaneous10-03.000-3608500500500500500500Transfers10-03.000-3900675925894675804742TOTAL ESTIMATED REVENUES

APPROPRIATIONS69,14467,75544,43267,75566,75465,377Administrator10-03.000-400183,53381,70253,42091,56687,017103,361Office10-03.000-400310,0009,3005,27803860Seasonal Laborer Non-Union10-03.000-4303

1,500001,500284229Overtime Contingency10-03.000-490125,02024,10016,39428,90025,66726,320Accident/Health Ins10-03.000-5001

7,5007,5002,0357,5005,5866,196Operational Supplies10-03.000-60021,4051,1005991,9558631,703Dues, Subscriptions, Books10-03.000-6012

3503506835075327Uniform Supplies10-03.000-60181,50050001,500781311Education/Training10-03.000-6019

3251500325111110Concession Food10-03.000-63021,2501,2509871,2501,001996Licenses, Permits, Fees10-03.000-6308

3503000250319180Advertising10-03.000-70021,2001,2002071,200075Auto Repairs10-03.000-70052,0002,0006852,0002,000128Repairs To Equipment10-03.000-7006

19,29518,60413,62220,74123,38122,938Service Contracts10-03.000-70111,75080001,750801,281Printing10-03.000-7019

5000050000Consulting10-03.000-70243,0751,6006103,52501,134Conference & Education10-03.000-80022,0001,6001403,5001,5343,498Postage & Freight10-03.000-8003

400004000177Internet10-03.000-800428,0002,70002,5007091,596Equipment Purchases10-03.000-9001


(259,422)(221,586)(137,583)(238,292)(215,744)(235,195)NET OF REVENUES/APPROPRIATIONS - 03.000 - Director Of Bus

Dept 04.000 - Director Of ParksAPPROPRIATIONS

28,88828,32118,15528,32127,72727,286Administrator10-04.000-400128,10727,62317,70727,62327,21626,917Supervisory10-04.000-4002

8,3408,2605,5129,6008,6998,050Accident/Health Ins10-04.000-50015002502135001,7650Operational Supplies10-04.000-600260000600011Small Tools & Supplies10-04.000-6009700700624700500734Dues, Subscriptions, Books10-04.000-601215000150340Repair Parts10-04.000-6013120120012000Uniform Supplies10-04.000-60182000020000Safety Supplies & Equipment10-04.000-6023

1,0002052051,000195209Advertising10-04.000-70021500015000Repairs To Equipment10-04.000-70062000020000Printing10-04.000-70192000020000Safety10-04.000-7021

4,8004,8002,5614,8003,8454,037Telephone10-04.000-80011,5001,5002001,500634928Conference & Education10-04.000-8002


(75,455)(71,779)(45,177)(75,664)(70,615)(68,172)NET OF REVENUES/APPROPRIATIONS - 04.000 - Director Of Par

Dept 04.011 - Director Of ParksESTIMATED REVENUES

2601,1501,114260342370Miscellaneous10-04.011-36082601,1501,114260342370TOTAL ESTIMATED REVENUES




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 10 Corporate

Dept 04.011 - Director Of ParksAPPROPRIATIONS

34,26969,87345,34269,87368,66667,913Maintenance Crew Leader10-04.011-4100230,184197,642126,849197,642177,803190,763Maintenance Laborer10-04.011-410131,96631,40020,39231,40030,93030,535Mechanic10-04.011-4103

141,00070,00044,001141,000115,48398,587Seasonal Laborer Union10-04.011-42004,5002,0008684,5008802,280Contingency Overtime10-04.011-4901

65,88659,21442,68175,84067,47962,496Accident/Health Ins10-04.011-50011,6001,60001,6001,4821,135Operational Supplies10-04.011-60022,4002,4001,7592,4008031,363Natural Gas, Propane, Htg. Oil10-04.011-6006

11,00011,0009,61111,0009,2449,385Janitorial Supplies10-04.011-600729,40029,40020,57329,34121,42722,132Fuel, Gas & Oil10-04.011-6008

5,0004,5002,3985,0004,8153,890Small Tools & Supplies10-04.011-60093,0002,6002,0333,0002,5632,360Horticultural Supplies10-04.011-6010

11,00011,0007,74111,0007,0347,157Fertilizers/Chemicals10-04.011-601120,70020,70010,36920,70020,05620,618Repair Parts10-04.011-6013

6,0006,0005,5776,0003,5453,579Building Repair10-04.011-60148,0008,0004,4848,0003,4635,887Ground Repair/Landscaping10-04.011-60154,0002,0004014,0001,3392,552Paint & Stain10-04.011-60164,0003,5001,9294,0003,0732,653Restroom Repair10-04.011-60173,2003,2002,0983,2002,4593,465Uniform Supplies10-04.011-60182,0001,2621,2621,000505482Tennis Repair Parts10-04.011-6022

000002,461Safety Supplies And Equipment10-04.011-602310,00010,000010,0004,3037,257Playground Equip Repair10-04.011-6024

1,0001,00001,0000600Trees10-04.011-602838,50038,50019,37538,50041,40543,096Electricity10-04.011-610111,11011,1103,99211,1107,8697,880Water10-04.011-6102

600635500480275313Licence, Permits, Fees10-04.011-63081,5001,1009451,2001,7062,618Equipment Rental10-04.011-70043,500250443,5002,0692,333Auto/boat Repairs10-04.011-70056,5003,0002,4146,5004,0834,616Repairs To Equipment10-04.011-70068,00020,0004,1028,0003,5462,480Repairs To Bldgs/grounds10-04.011-70075,4004,5002,2505,4004,2244,713Refuse Service10-04.011-70082,0008002002,0003208,950Repairs To Restrooms10-04.011-70165,000006,5005,0000Engineering Fees10-04.011-70202,0002,00002,00000Safety10-04.011-7021

3001,0781,0783000711Tennis Repair10-04.011-70221,4001,4003891,4000897Conference & Education10-04.011-80021,5001,2007741,5001,2771,275Internet10-04.011-8004


(717,155)(632,714)(385,317)(729,626)(618,784)(629,062)NET OF REVENUES/APPROPRIATIONS - 04.011 - Director Of Par

Dept 12.000 - Emergency FloodESTIMATED REVENUES

0503504947Interest10-12.000-35000503504947TOTAL ESTIMATED REVENUES

0503504947NET OF REVENUES/APPROPRIATIONS - 12.000 - Emergency Flo

Dept 13.000 - Boehl Park MaintenanceESTIMATED REVENUES

1001005605833Interest10-13.000-35004,4204,4202,7114,4205,8514,307Transfers10-13.000-39004,5204,5202,7674,4205,9094,340TOTAL ESTIMATED REVENUES

APPROPRIATIONS00001200Operational Supplies10-13.000-6002




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 10 Corporate

Dept 13.000 - Boehl Park MaintenanceAPPROPRIATIONS

1001001001001000Janitorial Supplies10-13.000-6007750750750750715545Fuel, Gas And Oil10-13.000-6008

2,0002,0001,7002,00001,131Rep To Buildings/grounds10-13.000-70070000027,635Transfers10-13.000-7015

4,000004,00000Engineering Fees10-13.000-70206,8502,8502,5506,85093529,311TOTAL APPROPRIATIONS

(2,330)1,670217(2,430)4,974(24,971)NET OF REVENUES/APPROPRIATIONS - 13.000 - Boehl Park Mai

Dept 14.000 - Heritage TreeESTIMATED REVENUES

3,75012503,7501,0002,430Donations10-14.000-340014014081130135135Interest10-14.000-3500

1,0002,0582,0581,00002,365Equipment Sales10-14.000-36104,8902,3232,1394,8801,1354,930TOTAL ESTIMATED REVENUES


4,4004,5003304,4004,4625,629Trees10-14.000-6028250002500300Advertising10-14.000-70021000010045371Printing10-14.000-7019

4,8504,5003304,8504,5076,340TOTAL APPROPRIATIONS

40(2,177)1,80930(3,372)(1,410)NET OF REVENUES/APPROPRIATIONS - 14.000 - Heritage Tree

Dept 15.000 - General DonationESTIMATED REVENUES

0157,300157,3000205,806125,892Donations10-15.000-3400030,00015,0000015,000Grants-Capital10-15.000-340100005,00025,000Grants-Operational10-15.000-34020750430280302261Interest10-15.000-35000188,050172,730280211,108166,153TOTAL ESTIMATED REVENUES

APPROPRIATIONS00000228Advertising10-15.000-70020150,00000102,44379,932Transfers10-15.000-701500005,00025,000Grant Distribution10-15.000-703002,0472,047000Equipment Purchase10-15.000-9001000020,8450Building Improvements10-15.000-900406,1996,1990111,29943,594Permanent Grounds10-15.000-9005000001,645Playground Equipment Purchase10-15.000-90070158,2468,2460239,587150,399TOTAL APPROPRIATIONS

029,804164,484280(28,479)15,754NET OF REVENUES/APPROPRIATIONS - 15.000 - General Donati

Dept 16.000 - MarketingESTIMATED REVENUES

3,0003,0003,000000Corporate Sponsor10-16.000-342075,00075,00075,00075,00000Transfers10-16.000-390078,00078,00078,00075,00000TOTAL ESTIMATED REVENUES

APPROPRIATIONS50,00040,35827,49050,00000Supervisory10-16.000-4002

8,3408,0965,5129,60000Accident/Health Ins10-16.000-50013,0001,0003951,00000Operational Supplies10-16.000-60023,4753,1501,37725000Dues,Subscriptions,Books10-16.000-6012




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 10 Corporate

Dept 16.000 - MarketingAPPROPRIATIONS

35,00028,00018,15040,00000Program Promotions10-16.000-700375075048475000Conference & Education10-16.000-8002

100,56581,35453,408101,60000TOTAL APPROPRIATIONS

(22,565)(3,354)24,592(26,600)00NET OF REVENUES/APPROPRIATIONS - 16.000 - Marketing

Dept 24.000 - Building AdministrationESTIMATED REVENUES

30,00030,00030,00030,00030,00030,000Transfers10-24.000-390030,00030,00030,00030,00030,00030,000TOTAL ESTIMATED REVENUES

APPROPRIATIONS1,000650951,000638696Janatorial Supplies10-24.000-60071,6001,6005431,600931,089Building Repair10-24.000-6014

2000020000Paint & Stain10-24.000-60167,6506,1253,8097,6506,4387,051Electricity10-24.000-6101

700425355700323667Water10-24.000-61028,5007,5247226,50003,390Repairs To Equipment10-24.000-70063,000003,00010,485584Repairs To Bldgs/grounds10-24.000-7007

12,60012,2856,03513,12011,30510,564Service Contract10-24.000-701103563563500300Safety10-24.000-7021

5,6004,6173,2815,6005,2855,390Telephone10-24.000-80011,7001,7001,1341,5001,8221,602Internet10-24.000-8004


(12,550)(5,282)13,670(11,220)(6,389)(1,333)NET OF REVENUES/APPROPRIATIONS - 24.000 - Building Admini

1,697,6971,940,8392,152,6801,666,3961,751,0241,508,516ENDING FUND BALANCE1,940,8391,751,0231,751,0231,751,0231,508,5181,323,661BEGINNING FUND BALANCE

1,568,0871,367,096772,3041,375,9921,339,2321,284,609APPROPRIATIONS - FUND 101,324,9451,556,9121,173,9611,291,3651,581,7381,469,464ESTIMATED REVENUES - FUND 10

(243,142)189,816401,657(84,627)242,506184,855NET OF REVENUES/APPROPRIATIONS - FUND 10




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation


3,000003,00000Registration Fees20-00.000-32001,5001,0806801,500910770Rental20-00.000-33005,0005,0005,0005,0005,0005,000Donation20-00.000-3400

10,00010,00010,00010,00010,00010,000Corporate Sponsor20-00.000-34204,5004,4002,8303,3003,7752,837Interest20-00.000-35005,0002,0002,00010,0003,5004,500Program Sponsors20-00.000-3606

2002001712009852Vending Machine Revenue20-00.000-3611491,250486,101301,360480,000470,539454,939Local Taxes20-00.000-3701

0150,0000000Transfers20-00.000-3900520,450658,781322,041513,000493,822478,098TOTAL ESTIMATED REVENUES

APPROPRIATIONS5,0004,0003,0895,0003,7953,812Program Personnel20-00.000-4302

500005000335Contingency Overtime20-00.000-49018,0007,5006,2408,0008,0397,569Operational Supplies20-00.000-6002

1000010000Repair Parts20-00.000-60132,5002,6582,6582,5002,1972,294Uniforms20-00.000-60181,000002,50000Education/Training20-00.000-60192,2002,1001,3502,0001,6691,612Licenses, Permits, & Fees20-00.000-63081,500200201,500292205Auto/boat Repairs20-00.000-70057,5007,2005,6697,5007,3576,880Service Contracts20-00.000-7011

90,00090,00090,00090,00025,00025,000Transfers20-00.000-701525,00019,00018,26225,00022,31011,804Financial Assistance Program20-00.000-7025

1,5001,2001,0461,5008901,426Sponsor Promotion20-00.000-70282,0001,2008132,0001,6001,777Telephone20-00.000-8001

00010000Postage20-00.000-80032,5003,0000025,472936Equipment Purchases20-00.000-9001

150,000184,9004,50000197,568Permanent Grounds20-00.000-9005299,300322,958133,647148,20098,621261,218TOTAL APPROPRIATIONS

221,150335,823188,394364,800395,201216,880NET OF REVENUES/APPROPRIATIONS - 00.000 - General

Dept 20.501 - Y BaseBallESTIMATED REVENUES

45,00045,63445,63440,00039,48539,483Registration20-20.501-3200000006,118Donation20-20.501-3400

10,0008,6508,65013,25012,34010,578Program Sponsors20-20.501-3606500510510500963955Miscellaneous20-20.501-3608

55,50054,79454,79453,75052,78857,134TOTAL ESTIMATED REVENUES

APPROPRIATIONS5,5005,5055,5055,00017,89415,639Program Personnel20-20.501-4302

13,00012,79912,79910,50000Rec Youth Umpire20-20.501-43051,0006686682,50000Rec T-Ball & D Div Prog Personnel20-20.501-43067,5007,5287,5286,5006,9055,713Recreation Maintenance20-20.501-4311

300288288000Awards, Trophies, Certificates20-20.501-600119,00018,21318,21319,00016,97623,935Opertional Supplies20-20.501-6002

1,10030001,100249964Fuel, Gas & Oil20-20.501-60088,0007,0007,0008,5008,5008,000Dues, Subscriptions, Books20-20.501-60122,5001,5001,4723,5002,4161,822Athletic Field Supplies20-20.501-60252,5001,4051,4052,6002,0772,411Electricity20-20.501-61012,000002,00002,304Athletic Field Repair20-20.501-7023


(6,900)(412)(84)(7,450)(2,229)(3,654)NET OF REVENUES/APPROPRIATIONS - 20.501 - Y BaseBall




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation

Dept 20.502 - Y TennisESTIMATED REVENUES

5,0004,2564,2565,0003,5594,286Registration20-20.502-32005,0004,2564,2565,0003,5594,286TOTAL ESTIMATED REVENUES

APPROPRIATIONS1,5401,5131,5131,5401,0181,213Seasonal Supervisor-Non-Union20-20.502-43004,0003,8323,8324,0002,9275,120Program Personnel20-20.502-4302

300640640300050Operational Supplies20-20.502-60025,8405,9855,9855,8403,9456,383TOTAL APPROPRIATIONS

(840)(1,729)(1,729)(840)(386)(2,097)NET OF REVENUES/APPROPRIATIONS - 20.502 - Y Tennis

Dept 20.504 - Y SoccerESTIMATED REVENUES


APPROPRIATIONS3,0003,0001,7692,5001,6650Program Personnel20-20.504-4302

000001,684Contract Laborer20-20.504-44016,5005,8005,5383,5002,9683,422Operational Supplies20-20.504-60029,5008,8007,3076,0004,6335,106TOTAL APPROPRIATIONS

13,50015,64017,1337,0009,6227,472NET OF REVENUES/APPROPRIATIONS - 20.504 - Y Soccer

Dept 20.510 - Summer PlaygroundAPPROPRIATIONS

000001,507Supervisory20-20.510-40022,3101,9131,9132,3101,6420Seasonal Supervisor Non-Union20-20.510-4300

12,00010,78810,77812,0009,0289,375Program Personnel20-20.510-4302750(549)(556)750614359Operational Supplies20-20.510-6002250150150250123236Mileage20-20.510-8005


(15,310)(12,302)(12,285)(15,310)(11,407)(11,477)NET OF REVENUES/APPROPRIATIONS - 20.510 - Summer Playgr

Dept 20.511 - Summer MusicESTIMATED REVENUES

4,500004,5004,6906,170Registration20-20.511-32004,500004,5004,6906,170TOTAL ESTIMATED REVENUES

APPROPRIATIONS3,000003,0003,0204,300Laborer Non-Union20-20.511-43033,000003,0003,0204,300TOTAL APPROPRIATIONS

1,500001,5001,6701,870NET OF REVENUES/APPROPRIATIONS - 20.511 - Summer Music

Dept 20.512 - After School ProgramsESTIMATED REVENUES

014,61114,61145,00052,49644,428Registration20-20.512-3200000001,000Grants-Operational20-20.512-3402014,61114,61145,00052,49645,428TOTAL ESTIMATED REVENUES

APPROPRIATIONS029,05929,05962,00059,67355,616Seasonal Supervisor Non-Union20-20.512-430009,3359,33522,00018,88217,451Program Personnel20-20.512-430204534532,5002,4002,820Operational Supplies20-20.512-6002




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation

Dept 20.512 - After School ProgramsAPPROPRIATIONS

0483483500483458Service Contracts20-20.512-7011039,33039,33087,00081,43876,345TOTAL APPROPRIATIONS

0(24,719)(24,719)(42,000)(28,942)(30,917)NET OF REVENUES/APPROPRIATIONS - 20.512 - After School Pr

Dept 20.513 - Date NightsESTIMATED REVENUES



2,8001,4311,4312,8001,5722,233Concession Food20-20.513-63021500015000Printing20-20.513-7019


6506626626501,0441,481NET OF REVENUES/APPROPRIATIONS - 20.513 - Date Nights

Dept 20.515 - Indoor PlaygroundESTIMATED REVENUES

500500500500500500Donation20-20.515-3400500500500500500500TOTAL ESTIMATED REVENUES

APPROPRIATIONS200002005100Operational Supplies20-20.515-6002200002005100TOTAL APPROPRIATIONS

300500500300(10)500NET OF REVENUES/APPROPRIATIONS - 20.515 - Indoor Playgro

Dept 20.516 - Fishing ClinicAPPROPRIATIONS

1,8001,7521,7521,4701,4061,465Program Personnel20-20.516-430220021121115012177Operational Supplies20-20.516-6002


(2,000)(1,963)(1,963)(1,620)(1,527)(1,542)NET OF REVENUES/APPROPRIATIONS - 20.516 - Fishing Clinic

Dept 20.519 - Y Martial ArtsESTIMATED REVENUES

040400120490Registration20-20.519-3200040400120490TOTAL ESTIMATED REVENUES

APPROPRIATIONS00000336Program Personnel20-20.519-4302028280840Service Contracts20-20.519-701102828084336TOTAL APPROPRIATIONS

01212036154NET OF REVENUES/APPROPRIATIONS - 20.519 - Y Martial Arts

Dept 20.520 - Teen Programs/EventsESTIMATED REVENUES

1,000001,00000Registration20-20.520-32001,000001,00000TOTAL ESTIMATED REVENUES

APPROPRIATIONS4000040000Contract Laborer20-20.520-4401




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation

Dept 20.520 - Teen Programs/EventsAPPROPRIATIONS

2000020000Operational Supplies20-20.520-60024000040000Equipment Rental20-20.520-7004

1,000001,00000TOTAL APPROPRIATIONS

000000NET OF REVENUES/APPROPRIATIONS - 20.520 - Teen Programs

Dept 20.523 - Natural Born ExplorersESTIMATED REVENUES


APPROPRIATIONS3000030000Program Personnel20-20.523-4302

50005000Operational Supplies20-20.523-60023500035000TOTAL APPROPRIATIONS

150200200150100100NET OF REVENUES/APPROPRIATIONS - 20.523 - Natural Born E

Dept 20.524 - Tiny TumblersESTIMATED REVENUES


APPROPRIATIONS400640600400120480Service Contracts20-20.524-7011400640600400120480TOTAL APPROPRIATIONS

100160100100130170NET OF REVENUES/APPROPRIATIONS - 20.524 - Tiny Tumblers

Dept 20.527 - Y CampsESTIMATED REVENUES


APPROPRIATIONS1020010200Program Personnel20-20.527-43022500025000Operational Supplies20-20.527-60023520035200TOTAL APPROPRIATIONS

1480014800NET OF REVENUES/APPROPRIATIONS - 20.527 - Y Camps

Dept 20.528 - Horsing AroundESTIMATED REVENUES


APPROPRIATIONS400550300400250600Service Contracts20-20.528-7011400550300400250600TOTAL APPROPRIATIONS

100220470100100240NET OF REVENUES/APPROPRIATIONS - 20.528 - Horsing Around

Dept 20.601 - A SoftBallESTIMATED REVENUES

5,4005,6805,6805,4004,3004,250Registration20-20.601-3200




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation

Dept 20.601 - A SoftBallESTIMATED REVENUES



1,6201,6001081,6201,6411,307Recreation Officials20-20.601-43101,2001,2004151,0081,029687Recreation Maintenance20-20.601-4311

1007501006860Awards, Trophies, Certificates20-20.601-60011,5001,5001,0041,5001,3101,112Operational Supplies20-20.601-60021,00050001,0000430Fuel, Gas & Oil20-20.601-60083,0001,0001723,0007812,205Athletic Field Supplies20-20.601-60252,00050003,0003470Electricity20-20.601-6101

00010000Printing20-20.601-70192,000002,00002,644Athletic Field Repair20-20.601-7023


(7,680)(1,245)3,981(8,588)(1,466)(4,746)NET OF REVENUES/APPROPRIATIONS - 20.601 - A SoftBall

Dept 20.602 - A CoEd SoftBallESTIMATED REVENUES



1,6201,000541,6208731,083Recreation Officials20-20.602-43101,2001,2003981,0081,114839Recreation Maintenance20-20.602-4311

1007501006860Awards, Trophies, Certificates20-20.602-60011,00080008508261,009Electricity20-20.602-61014,5803,6756084,2383,3923,369TOTAL APPROPRIATIONS

8201,1104,1771,162883456NET OF REVENUES/APPROPRIATIONS - 20.602 - A CoEd SoftBal

Dept 20.604 - AerobicsESTIMATED REVENUES


APPROPRIATIONS2,7002,1001,3952,7002,1672,822Program Personnel20-20.604-43022,7002,1001,3952,7002,1672,822TOTAL APPROPRIATIONS

1,8001,4001,2751,8001,2741,790NET OF REVENUES/APPROPRIATIONS - 20.604 - Aerobics

Dept 20.605 - Sr ProgramsESTIMATED REVENUES

2000020000Concession Receipts20-20.605-31005,000005,00000Registration20-20.605-32005,200005,20000TOTAL ESTIMATED REVENUES

APPROPRIATIONS1,000001,00000Program Personnel20-20.605-43024,000004,00000Operational Supplies20-20.605-60025,000005,00000TOTAL APPROPRIATIONS

2000020000NET OF REVENUES/APPROPRIATIONS - 20.605 - Sr Programs




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation

Dept 20.611 - Aqua ZumbaESTIMATED REVENUES

1,200001,20000Registration20-20.611-32001,200001,20000TOTAL ESTIMATED REVENUES

APPROPRIATIONS9600096000Program Personnel20-20.611-43029600096000TOTAL APPROPRIATIONS

2400024000NET OF REVENUES/APPROPRIATIONS - 20.611 - Aqua Zumba

Dept 20.612 - Sr StretchESTIMATED REVENUES


APPROPRIATIONS00001030Program Personnel20-20.612-430200001030TOTAL APPROPRIATIONS

00001550NET OF REVENUES/APPROPRIATIONS - 20.612 - Sr Stretch

Dept 20.615 - Special PopsESTIMATED REVENUES


APPROPRIATIONS13,50013,50013,09713,50011,21411,250Seasonal Laborer Non-Union20-20.615-430314,50014,5001,30314,00014,77413,658Operational Supplies20-20.615-6002

503838501142Mileage20-20.615-800528,05028,03814,43827,55025,99924,950TOTAL APPROPRIATIONS

(27,450)(27,438)(14,438)(26,950)(25,338)(24,225)NET OF REVENUES/APPROPRIATIONS - 20.615 - Special Pops

Dept 20.616 - Disc GolfESTIMATED REVENUES

2000020000Registration Fees20-20.616-32002000020000TOTAL ESTIMATED REVENUES


(300)00(300)0(323)NET OF REVENUES/APPROPRIATIONS - 20.616 - Disc Golf

Dept 20.620 - ArcheryESTIMATED REVENUES

1,0005003401,000610580Pass Sales20-20.620-32021,0005003401,000610580TOTAL ESTIMATED REVENUES

APPROPRIATIONS1,50050001,50000Operating Supplies20-20.620-60021,50050001,50000TOTAL APPROPRIATIONS

(500)0340(500)610580NET OF REVENUES/APPROPRIATIONS - 20.620 - Archery

Dept 20.621 - Zumba




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation

Dept 20.621 - ZumbaESTIMATED REVENUES

2,5002,0001,7002,5001,5501,900Zumba20-20.621-32002,5002,0001,7002,5001,5501,900TOTAL ESTIMATED REVENUES


500400300500270420NET OF REVENUES/APPROPRIATIONS - 20.621 - Zumba

Dept 20.623 - A SoccerESTIMATED REVENUES

2,0001,6501,6502,0001,7501,500Adult Soccer20-20.623-32002,0001,6501,6502,0001,7501,500TOTAL ESTIMATED REVENUES

APPROPRIATIONS9005400900480540Seasonal Laborer Non-Union20-20.623-43031001000100048Operational Supplies20-20.623-6002

1,00064001,000480588TOTAL APPROPRIATIONS

1,0001,0101,6501,0001,270912NET OF REVENUES/APPROPRIATIONS - 20.623 - A Soccer

Dept 20.624 - YogaESTIMATED REVENUES



1,4001,5209901,4001,7041,824NET OF REVENUES/APPROPRIATIONS - 20.624 - Yoga

Dept 20.626 - Bull House ProgramsESTIMATED REVENUES



3000030000NET OF REVENUES/APPROPRIATIONS - 20.626 - Bull House Pro

Dept 20.628 - PickleBallESTIMATED REVENUES

80072072020000Registration20-20.628-32000108108000Miscellaneous20-20.628-3608

80082882820000TOTAL ESTIMATED REVENUES

APPROPRIATIONS1,000790162500577461Operational Supplies20-20.628-60021,000790162500577461TOTAL APPROPRIATIONS

(200)38666(300)(577)(461)NET OF REVENUES/APPROPRIATIONS - 20.628 - PickleBall

Dept 20.630 - Sand Volleyball




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation

Dept 20.630 - Sand VolleyballESTIMATED REVENUES

8,0005,6805,680000Registration Fees20-20.630-32008,0005,6805,680000TOTAL ESTIMATED REVENUES

APPROPRIATIONS3,0002,4002,040000Program Personnel20-20.630-43021,0001,9071,907000Operational Supplies20-20.630-60024,0004,3073,947000TOTAL APPROPRIATIONS

4,0001,3731,733000NET OF REVENUES/APPROPRIATIONS - 20.630 - Sand Volleyball

Dept 20.631 - Friends of the Trails 5K RaceESTIMATED REVENUES

3,5001,2500000REGISTRATION FEES20-20.631-32003,5001,2500000TOTAL ESTIMATED REVENUES

APPROPRIATIONS3,5002,5000000OPERATIONAL SUPPLIES20-20.631-60023,5002,5000000TOTAL APPROPRIATIONS

0(1,250)0000NET OF REVENUES/APPROPRIATIONS - 20.631 - Friends of the T

Dept 20.701 - Band ConcertsAPPROPRIATIONS

1,0001,0001,0001,0001,0001,000Service Contracts20-20.701-70111,0001,0001,0001,0001,0001,000TOTAL APPROPRIATIONS

(1,000)(1,000)(1,000)(1,000)(1,000)(1,000)NET OF REVENUES/APPROPRIATIONS - 20.701 - Band Concerts

Dept 20.703 - Special EventsESTIMATED REVENUES

2,000002,00000Miscellaneous20-20.703-36082,000002,00000TOTAL ESTIMATED REVENUES


4,0003,1002,6724,0003,3673,994Operational Supplies20-20.703-60021,5001,5001,2001,5001,350150Service Contracts20-20.703-70116,0004,6003,8726,0004,7174,144TOTAL APPROPRIATIONS

(4,000)(4,600)(3,872)(4,000)(4,717)(4,144)NET OF REVENUES/APPROPRIATIONS - 20.703 - Special Events

Dept 20.704 - Outdoor ConcertsESTIMATED REVENUES

2,000003,00000Donation20-20.704-34002,000003,00000TOTAL ESTIMATED REVENUES

APPROPRIATIONS3,0001,8001,8004,0001,8006,500Service Contracts20-20.704-70113,0001,8001,8004,0001,8006,500TOTAL APPROPRIATIONS

(1,000)(1,800)(1,800)(1,000)(1,800)(6,500)NET OF REVENUES/APPROPRIATIONS - 20.704 - Outdoor Conce

Dept 20.705 - ShowMobileESTIMATED REVENUES

2,0003,5002,2952,0001,4002,575Rental20-20.705-3300




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation

Dept 20.705 - ShowMobileESTIMATED REVENUES


APPROPRIATIONS1,000001,00000Seasonal Laborer Union20-20.705-4200

2000020000Operational Supplies20-20.705-60023,0004,0003,6096,000113523Repair Parts20-20.705-60131,000001,00000Repairs To Equipment20-20.705-70061,0007604401,000560560Service Contracts20-20.705-70116,2004,7604,0499,2006731,083TOTAL APPROPRIATIONS

(4,200)(1,260)(1,754)(7,200)7271,492NET OF REVENUES/APPROPRIATIONS - 20.705 - ShowMobile

Dept 20.706 - Quench BuggyESTIMATED REVENUES

5005050500250250Rental20-20.706-33005005050500250250TOTAL ESTIMATED REVENUES


0(50)(18)0185218NET OF REVENUES/APPROPRIATIONS - 20.706 - Quench Buggy

Dept 21.000 - Rec Seasonal AssistantsAPPROPRIATIONS

10,0006,5004,77610,00014,22915,515Supervisory20-21.000-400210,0006,5004,77610,00014,22915,515TOTAL APPROPRIATIONS

(10,000)(6,500)(4,776)(10,000)(14,229)(15,515)NET OF REVENUES/APPROPRIATIONS - 21.000 - Rec Seasonal

Dept 22.000 - Rec Supervisor 2APPROPRIATIONS

41,41041,00026,17747,46041,00035,155Supervisory20-22.000-40028,3407,4505,5129,6008,6998,060Accident/Health Ins20-22.000-5001

7500754869Operational Supplies20-22.000-600225025002500234Dues, Subscriptions, Books20-22.000-601270030007000506Conference & Education20-22.000-8002


(50,775)(49,000)(31,689)(58,085)(49,747)(44,024)NET OF REVENUES/APPROPRIATIONS - 22.000 - Rec Supervisor

Dept 23.000 - Director Program ServicesAPPROPRIATIONS

69,51868,33244,67268,33267,11465,731Administrator20-23.000-40018,3407,4505,5129,6008,6998,060Accident/Health Ins20-23.000-5001

25025002500234Dues, Subscriptions, Books20-23.000-60120750750013,78823,938Program Promotions20-23.000-7003

5000050000Auto/boat Repairs20-23.000-70057003000700375945Conference & Education20-23.000-8002


(79,308)(77,082)(50,934)(79,382)(89,976)(98,908)NET OF REVENUES/APPROPRIATIONS - 23.000 - Director Progra

Dept 25.000 - Indian Mounds PoolESTIMATED REVENUES

14,00013,81013,81014,00014,85511,280Pass Sales20-25.000-3202




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation

Dept 25.000 - Indian Mounds PoolESTIMATED REVENUES

40,00035,47935,47940,00035,26636,313Daily Fees20-25.000-320354,00049,28949,28954,00050,12147,593TOTAL ESTIMATED REVENUES

APPROPRIATIONS12,00010,96210,96212,0008,7589,143Seasonal Supervisor Non-Union20-25.000-4300

000001,086Program Personnel20-25.000-43024,1003,0873,0874,6413,7353,763Recreation Maintenance20-25.000-43114,5004,1794,1795,6313,8093,454Recreation Front Desk20-25.000-4312

16,50015,73515,73516,50018,31215,468Recreation Lifeguards20-25.000-43135,0004,6334,6334,00000Rec Head Guard20-25.000-43141,9001,1801,1801,9001,5731,226Operational Supplies20-25.000-6002

10058581005490Horticultural Supplies20-25.000-601012,00010,08310,08315,00010,31217,447Fertilizers/Chemicals20-25.000-6011

5,0004,1284,1285,00013,8845,314Repair Parts20-25.000-601320000200037Building Repair20-25.000-60141500015000Ground Repair/Landscaping20-25.000-60151000010000Restroom Repair20-25.000-6017800933933800718770Uniform Supplies20-25.000-6018

10,0009,5006,96612,5009,51011,392Electricity20-25.000-61014,0004,0002,5194,0003,4633,805Water20-25.000-61025,0001,5001,1855,00010,5652,503Repairs To Equipment20-25.000-7006

1000010000Repairs To Bldgs/grounds20-25.000-7007250200132250252235Refuse Service20-25.000-7008500543543500424100Service Contracts20-25.000-7011

00002,3000Engineering Fees20-25.000-7020850862570800835384Telephone20-25.000-80014000040000Conference & Education20-25.000-8002

1,2001,0005991,2001,1371,273Internet20-25.000-8004400136136400169348Mileage20-25.000-8005

13,02519,50019,50020,0002,7010Equipment Purchase20-25.000-900198,07592,21987,128111,17292,51177,838TOTAL APPROPRIATIONS

(44,075)(42,930)(37,839)(57,172)(42,390)(30,245)NET OF REVENUES/APPROPRIATIONS - 25.000 - Indian Mounds

Dept 25.105 - IMP ConcessionESTIMATED REVENUES

25,00021,07721,07725,00022,63023,147Concession Receipts20-25.105-31001,8001,6791,6791,8001,8101,867Sales Tax Collected20-25.105-3700


APPROPRIATIONS9,0006,7146,7149,0008,8847,219Seasonal Laborer Non-Union20-25.105-4303

50885000Operational Supplies20-25.105-600210,5009,9739,96710,50010,65610,716Concession Food20-25.105-6302

1,3001,1581,1581,3001,3271,305Concession Supplies20-25.105-63031,8001,6161,4391,8001,7261,777Sales Tax20-25.105-6310

1000010000Repairs To Equipment20-25.105-700622,75019,46919,28622,75022,59321,017TOTAL APPROPRIATIONS

4,0503,2873,4704,0501,8473,997NET OF REVENUES/APPROPRIATIONS - 25.105 - IMP Concessio

Dept 25.106 - IMP LessionsESTIMATED REVENUES

4,0003,9763,9764,0003,6453,469Lessons20-25.106-36054,0003,9763,9764,0003,6453,469TOTAL ESTIMATED REVENUES




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation

Dept 25.106 - IMP LessionsAPPROPRIATIONS

2,8002,4732,4732,5002,5251,503Program Personnel20-25.106-43021500015000Operational Supplies20-25.106-6002


1,0501,5031,5031,3501,1201,966NET OF REVENUES/APPROPRIATIONS - 25.106 - IMP Lessions

Dept 25.108 - IMP PartiesESTIMATED REVENUES

3,0002,6802,6803,0003,1902,475Parties20-25.108-36073,0002,6802,6803,0003,1902,475TOTAL ESTIMATED REVENUES

APPROPRIATIONS300253253300356100Seasonal Laborer Non-Union20-25.108-4303300253253300356100TOTAL APPROPRIATIONS

2,7002,4272,4272,7002,8342,375NET OF REVENUES/APPROPRIATIONS - 25.108 - IMP Parties

Dept 27.000 - Batting CageESTIMATED REVENUES

55,00045,00039,39555,00050,59759,605Daily Fees20-27.000-32037,0005,5004,5537,0006,5956,223Rental20-27.000-3300

3007549300134155Bicycle Rental20-27.000-330613,50011,0009,38513,50012,03312,459Cage Tokens20-27.000-3600

1,0002502501,000593741Disc Golf20-27.000-36041,0001,2009691,000603712Parties20-27.000-3607


APPROPRIATIONS15,50015,50012,57815,40012,64115,106Seasonal Supervisor Non-Union20-27.000-430029,00029,34524,76227,77526,98727,693Seasonal Laborer Non-Union20-27.000-4303

7,5005,8505,5045,5005,4466,248Operational Supplies20-27.000-600250021418050010562Horticultural Supplies20-27.000-6010

5,0002,1001,8535,0007,2262,051Repair Parts20-27.000-60135000050000Building Repair20-27.000-601425015088000Education/Training20-27.000-6019

2,5002,0001,0703,0001,8311,999Electricity20-27.000-61012,0001,0006003,0009852,945Water20-27.000-6102

40000400251495Merchandise For Sale20-27.000-63012000020000Licenses, Permits, Fees20-27.000-6308

5,0004,5004,2765,0007,884551Repairs To Equipment20-27.000-7006400340227400378353Refuse Service20-27.000-7008600667667400424100Service Contracts20-27.000-7011350310205350330337Telephone20-27.000-8001

1,0004504501,000810959Internet20-27.000-8004500200166600163454Mileage20-27.000-8005

8,0004,4004,4009,6004,5270Equipment Purchase20-27.000-90018,0004,5004991,50001,500Permanent Grounds20-27.000-9005


(9,400)(8,501)(2,924)(2,325)56719,042NET OF REVENUES/APPROPRIATIONS - 27.000 - Batting Cage


24,00023,00020,96524,00023,65522,636Concession Receipts20-27.105-31002,0001,8501,6922,0001,9281,862Sales Tax Collected20-27.105-3700




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 20 Recreation



APPROPRIATIONS10,50011,50010,93610,50010,69610,753Concession Food20-27.105-6302

1,3001,5001,3761,3001,3911,388Concession Supplies20-27.105-63031,8001,9001,4341,8001,8621,798Sales Tax20-27.105-6310


12,4009,9508,91112,40011,63410,559NET OF REVENUES/APPROPRIATIONS - 27.105 - Batting Cage

Dept 28.000 - Rec Supervisor 1APPROPRIATIONS

38,38038,00025,01541,00041,00035,000Supervisory20-28.000-40028,3407,4505,5129,6008,6998,060Accident/Health Ins20-28.000-5001

7500752000Operational Supplies20-28.000-600225025002500270Dues, Subscriptions, Books20-28.000-60127003000700667431Conference & Education20-28.000-8002


(47,745)(46,000)(30,527)(51,625)(50,566)(43,761)NET OF REVENUES/APPROPRIATIONS - 28.000 - Rec Supervisor

568,587613,212562,301571,961545,757439,082ENDING FUND BALANCE613,212545,758545,758545,758439,081488,123BEGINNING FUND BALANCE

902,975894,612592,771846,847719,339865,887APPROPRIATIONS - FUND 20858,350962,066609,314873,050826,015816,846ESTIMATED REVENUES - FUND 20

(44,625)67,45416,54326,203106,676(49,041)NET OF REVENUES/APPROPRIATIONS - FUND 20




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 30 Museum


2,0001,9001,2941,5001,7721,389Interest30-00.000-3500196,500194,440120,543192,000188,216181,978Local Taxes30-00.000-3701198,500196,340121,837193,500189,988183,367TOTAL ESTIMATED REVENUES

APPROPRIATIONS11,55511,3827,55211,32811,09010,915Administrator30-00.000-400114,05413,8129,20813,81213,60813,459Supervisory30-00.000-4002

8,56817,46811,60617,46817,16716,974Maintenance Crew Leader30-00.000-410027,08719,49012,93819,49015,14417,962Maintenance Laborer30-00.000-4101

7,9937,8505,2337,8507,6957,634Mechanic30-00.000-410344,91044,91031,76144,91042,53941,137Seasonal Laborer Union30-00.000-420012,92712,9008,36714,88013,40912,418Accident/Health Ins30-00.000-5001

9,1379,1375,4409,1378,0064,673Fuel, Gas & Oil30-00.000-60085,0005,0005,0005,00000Transfers30-00.000-7015



Dept 32.000 - Villa KatherineAPPROPRIATIONS

500005002180Restroom Repair30-32.000-601727527575275108200Water30-32.000-61028000080000Repairs To Buildings/grounds30-32.000-7007

1,000001,00000Repairs To Restrooms30-32.000-70162,575275752,575326200TOTAL APPROPRIATIONS

(2,575)(275)(75)(2,575)(326)(200)NET OF REVENUES/APPROPRIATIONS - 32.000 - Villa Katherine

Dept 34.000 - Washington ParkESTIMATED REVENUES

00000450Utilities Refund30-34.000-360900000450TOTAL ESTIMATED REVENUES

APPROPRIATIONS250250250250250250Janitorial Supplies30-34.000-600710000100022Small Tools & Supplies30-34.000-600980000800750Horticultural Supplies30-34.000-6010600539539600430730Fertilizers/Chemicals30-34.000-6011

2,5002,5004592,5001,1971,232Repair Parts30-34.000-6013750007507460Building Repairs30-34.000-601450000500249414Ground Repair30-34.000-60151000010000Paint & Stain30-34.000-601650020050500830Restroom Repair30-34.000-6017

5,3635,3631,5105,3633,6524,596Electricity30-34.000-61016606600660628624Water30-34.000-6102

2,500002,50001,486Repairs To Equipment30-34.000-70063000030000Repairs To Bldgs/grounds30-34.000-7007500500379500543478Telephone30-34.000-8001


(15,423)(10,012)(3,187)(15,423)(7,853)(9,382)NET OF REVENUES/APPROPRIATIONS - 34.000 - Washington Pa

Dept 35.000 - Lorenzo Bull ParkESTIMATED REVENUES

7,95006,6507,9507,4856,315Rental30-35.000-3300




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 30 Museum

Dept 35.000 - Lorenzo Bull ParkESTIMATED REVENUES

7,95006,6507,9507,4856,315TOTAL ESTIMATED REVENUES

APPROPRIATIONS3,0003,000413,000495319Repair Parts30-35.000-6013

12,10012,1002,96212,1004,7864,861Electricity30-35.000-610125025072250124193Water30-35.000-6102

00000661Repairs To Equipment30-35.000-700620,000007,000015Repairs To Bldgs/grounds30-35.000-7007

50025025500628587Security Systems30-35.000-7010500250114500200323Service Contracts30-35.000-701115012912902590Safety30-35.000-7021960960439960904877Internet30-35.000-8004


(29,510)(16,939)2,868(16,360)89(1,521)NET OF REVENUES/APPROPRIATIONS - 35.000 - Lorenzo Bull P



9,76127,16524,33815,26753,24047,092NET OF REVENUES/APPROPRIATIONS - FUND 30




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 31 Social Security


900900611600809503Interest31-00.000-3500155,000154,51595,791154,500179,558174,940Local Taxes31-00.000-3701155,900155,41596,402155,100180,367175,443TOTAL ESTIMATED REVENUES

APPROPRIATIONS150,000130,00089,810150,000130,222131,572Social Security/medicare31-00.000-5401150,000130,00089,810150,000130,222131,572TOTAL APPROPRIATIONS








2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 32 Pension/IMRF


1,9001,9008881,6001,7331,296Interest32-00.000-3500180,000180,052111,624180,000154,651135,936Local Taxes32-00.000-370130,00034,00030,02130,00040,54138,389Replacement Taxes32-00.000-3702


APPROPRIATIONS310,000176,20086,951140,000226,690131,976IMRF32-00.000-5301310,000176,20086,951140,000226,690131,976TOTAL APPROPRIATIONS

(98,100)39,75255,58271,600(29,765)43,645NET OF REVENUES/APPROPRIATIONS - 00.000 - General



(98,100)39,75255,58271,600(29,765)43,645NET OF REVENUES/APPROPRIATIONS - FUND 32




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 33 Unemployment Compensation



APPROPRIATIONS70,00062,00050,17180,00062,21774,858Unemployment Compensation33-00.000-520170,00062,00050,17180,00062,21774,858TOTAL APPROPRIATIONS

(13,200)19,8444841,35014,1071,478NET OF REVENUES/APPROPRIATIONS - 00.000 - General



(13,200)19,8444841,35014,1071,478NET OF REVENUES/APPROPRIATIONS - FUND 33




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 34 Liability Insurance


3,8003,6001,7812,4502,8862,919Interest34-00.000-350000003,2353,235Dividend Income34-00.000-3501041541502950Miscellaneous34-00.000-3608052,3550075,6180Insurance Proceeds34-00.000-3612

350,000388,556240,887388,500387,537378,268Local Taxes34-00.000-3701353,800444,926243,083390,950469,571384,422TOTAL ESTIMATED REVENUES

APPROPRIATIONS20,00070,00068,10520,00012,21533,638Claims/Co-Pay Costs34-00.000-6200

9,8008,2086,2349,8009,2919,340Insurance - Auto34-00.000-6201130,000130,63999,450166,000161,216154,252Insurance - Building & Contents34-00.000-620265,00058,60043,77069,80064,30563,408Insurance - General Liability34-00.000-620440,00035,50021,91758,00039,11038,917Workmen's Compensation34-00.000-620713,0851,62701,7501,6281,137Insurance - Equipment34-00.000-6208

3,7243,8002,4833,7244112,652Insurance - Public Officials34-00.000-620900006,0345,785Repairs To Buildings/grounds34-00.000-7007000079,70279,794Transfers Out34-00.000-7015

2,000002,00000Consulting Fees34-00.000-7024000030,1830Permanent Building Improvements34-00.000-9004


70,191136,5521,12459,87665,846(14,501)NET OF REVENUES/APPROPRIATIONS - 00.000 - General



70,191136,5521,12459,87665,846(14,501)NET OF REVENUES/APPROPRIATIONS - FUND 34




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 35 Audit



APPROPRIATIONS400370370400370370Licenses, Permits, Fees35-00.000-6308

12,50012,25012,25012,25012,00011,750Service Contracts35-00.000-7011150504615045146Printing35-00.000-7019


(1,400)(983)(5,423)(1,200)(795)(599)NET OF REVENUES/APPROPRIATIONS - 00.000 - General



(1,400)(983)(5,423)(1,200)(795)(599)NET OF REVENUES/APPROPRIATIONS - FUND 35




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 36 Park Security



APPROPRIATIONS11,55511,3287,55211,32811,09010,915Administrator36-00.000-400135,75536,47023,37835,75534,87934,841Supervisory36-00.000-400237,23630,00017,36237,23626,23126,105Rangers36-00.000-430110,00810,0086,61411,52010,4399,671Accident/Health Ins36-00.000-5001

2000020000Cafeteria36-00.000-56012,5001,5006642,5002,218976Operational Supplies36-00.000-6002

15,95015,9507,37315,9509,2349,792Fuel, Gas & Oil36-00.000-6008850500248850753299Small Tools & Supplies36-00.000-6009

505050505050Dues, Subscriptions, Books36-00.000-60122,0001,8004292,000426809Repair Parts36-00.000-6013

800200080000Uniform Supplies36-00.000-60184,1504,0001,9464,1503,128485Safety Supplies & Equip36-00.000-6023

400210210400210148Advertising36-00.000-70021,325700151,3251041,127Auto/boat Repairs36-00.000-7005

00001,48199Repairs To Equipment36-00.000-70066,5406,5403,4516,5404,9754,890Security Systems36-00.000-70105,5005,5005,5005,50012,9405,500Transfer36-00.000-7015

50083835006290Printing36-00.000-70192,5002,2111,9311,9001,8972,026Safety36-00.000-70214,5003,0002,5004,5002,0694,209Background Checks36-00.000-7026

700700532700756790Telephone36-00.000-80019003030900200Conference & Education36-00.000-8002

5,0004,6001,5855,000(654)7,717Equipment Purchase36-00.000-9001027,89827,89832,00000Auto Purchase36-00.000-9003


16,931756(7,783)(20,154)35,61032,567NET OF REVENUES/APPROPRIATIONS - 00.000 - General



16,931756(7,783)(20,154)35,61032,567NET OF REVENUES/APPROPRIATIONS - FUND 36




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 37 Paving & Lighting



APPROPRIATIONS13,00013,0005,83013,0007,9217,590Electricity37-00.000-6101

00002,0000Permanent Grounds37-00.000-900519,00019,00045819,00016,60018,000Permanent Road Improvements37-00.000-900632,00032,0006,28832,00026,52125,590TOTAL APPROPRIATIONS

1,25090614,1173505,2675,147NET OF REVENUES/APPROPRIATIONS - 00.000 - General



1,25090614,1173505,2675,147NET OF REVENUES/APPROPRIATIONS - FUND 37




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 40 Debt Service Funds

Dept 00.311 - 2012A Bond RetirementESTIMATED REVENUES


APPROPRIATIONS6,5188,59608,59610,42812,615Interest40-00.311-7014

93,58491,506091,50689,47587,449Debt Principal Repayment40-00.311-7017100,102100,1020100,10299,903100,064TOTAL APPROPRIATIONS

3,3283,28464,0943,3283,2833,301NET OF REVENUES/APPROPRIATIONS - 00.311 - 2012A Bond R

Dept 00.316 - 2015A Bond RetirementESTIMATED REVENUES

00000147Interest40-00.316-350000000546,598Local Taxes40-00.316-370100000546,745TOTAL ESTIMATED REVENUES

APPROPRIATIONS000005,989Interest40-00.316-7014000005,456Transfers40-00.316-701500000535,300Debt Principal Repayment40-00.316-701700000546,745TOTAL APPROPRIATIONS

000000NET OF REVENUES/APPROPRIATIONS - 00.316 - 2015A Bond R

Dept 00.317 - 2016 Bond RetirementESTIMATED REVENUES



000000NET OF REVENUES/APPROPRIATIONS - 00.317 - 2016 Bond Reti




000010NET OF REVENUES/APPROPRIATIONS - 00.318 - 2017 Bond Reti


0921,249571,132000Local Taxes40-00.319-3701




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 40 Debt Service Funds


0921,249571,132000TOTAL ESTIMATED REVENUES

APPROPRIATIONS021,2490000Interest40-00.319-70140900,0000000Debt Principal Repayment40-00.319-70170921,2490000TOTAL APPROPRIATIONS

00571,132000NET OF REVENUES/APPROPRIATIONS - 00.319 - 2018 Bond Reti

Dept 81.312 - Debt Certificate/2013 DC RetirementESTIMATED REVENUES

042,02542,02542,02542,02542,025Transfers40-81.312-3900042,02542,02542,02542,02542,025TOTAL ESTIMATED REVENUES

APPROPRIATIONS06296296291,2491,865Interest40-81.312-7014041,39641,39641,39640,77640,161Debt Principal Repay40-81.312-7017042,02542,02542,02542,02542,026TOTAL APPROPRIATIONS

00000(1)NET OF REVENUES/APPROPRIATIONS - 81.312 - Debt Certificate

(516,500)(519,828)112,114(519,784)(523,111)(526,395)ENDING FUND BALANCE(519,828)(523,112)(523,112)(523,112)(526,395)(529,695)BEGINNING FUND BALANCE

100,1021,063,37642,025142,1271,059,2251,505,001APPROPRIATIONS - FUND 40103,4301,066,660677,251145,4551,062,5091,508,301ESTIMATED REVENUES - FUND 40





2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 50 Capital Fund

Dept 60.000 - Riverfront DevelopmentESTIMATED REVENUES


15157099NET OF REVENUES/APPROPRIATIONS - 60.000 - Riverfront Deve

Dept 61.421 - 2015 BondsESTIMATED REVENUES

00001171,122Bond 2015 Interest50-61.421-350000001171,122TOTAL ESTIMATED REVENUES

APPROPRIATIONS00000218Advertising50-61.421-7002000093,8180Equipment Purchase50-61.421-9001000009,580Perm Equipment Improvements50-61.421-9002000001,505Permanent Building Improvement50-61.421-9004000046,856144,300Permanent Grounds50-61.421-9005000001,645Playground Equipment Purchase50-61.421-900700000(2,660)Capital Engineering Fees50-61.421-90200000140,674154,588TOTAL APPROPRIATIONS

0000(140,557)(153,466)NET OF REVENUES/APPROPRIATIONS - 61.421 - 2015 Bonds


0000562,563Bond 2016 Interest50-61.423-350000000800,000Bond 2016 Sale Receipts50-61.423-361300008313,255Transfers50-61.423-39000000139815,818TOTAL ESTIMATED REVENUES

APPROPRIATIONS000005,500Attorney Fees50-61.423-70010000898895Advertising50-61.423-70020000075,253Transfers50-61.423-7015000047,09450,702Equipment Purchase50-61.423-90010000065,787Auto Purchase50-61.423-9003000014,90412,574Permanent Building Improvements50-61.423-9004000011,93218,793Permanent Grounds50-61.423-900500000451,156Permanent Road Improvements50-61.423-900600005,3216,847Playground Equipment Purchase50-61.423-90070000048,300Capital Engineering Fees50-61.423-9020000080,149735,807TOTAL APPROPRIATIONS

0000(80,010)80,011NET OF REVENUES/APPROPRIATIONS - 61.423 - 2016 Bonds


5001,6001,4547503,7690Bond 2017 Interest50-61.424-35000000900,0000Bond 2017 Sale Receipts50-61.424-361300007,0210Transfers50-61.424-3900

5001,6001,454750910,7900TOTAL ESTIMATED REVENUES

APPROPRIATIONS00005,5000Attorney Fees50-61.424-700100009290Advertising50-61.424-7002042,50042,500150,00028,6740Transfer50-61.424-7015000011,9180Equipment Purchase50-61.424-9001




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY



Dept 61.424 - 2017 BondsAPPROPRIATIONS

026,74526,745000Auto Purchase50-61.424-900305,7142,028024,8850Permanent Building Improvement50-61.424-9004

228,3727,2387,238197,850212,3920Permanent Grounds50-61.424-90050000209,1670Permanent Road Improvement50-61.424-9006000045,8050Playground Equipment Purchase50-61.424-9007000023,9450Capital Planning50-61.424-9008018,62318,623019,9400Capital Engineering Fees50-61.424-9020

228,372100,82097,134347,850583,1550TOTAL APPROPRIATIONS

(227,872)(99,220)(95,680)(347,100)327,6350NET OF REVENUES/APPROPRIATIONS - 61.424 - 2017 Bonds


1,5003,7002,744000Bond 2018 Interest50-61.425-35000900,000900,000000Bond 2018 Sale Receipts50-61.425-3613

1,500903,700902,744000TOTAL ESTIMATED REVENUES

APPROPRIATIONS05,5005,500000Attorney Fees50-61.425-70010224224000Advertising50-61.425-7002088,43988,439000Equipment Purchase50-61.425-9001057,57157,571000Auto Purchase50-61.425-9003014,60014,600000Building Improvements50-61.425-9004

427,887137,711137,352000Permanent Grounds50-61.425-90050156,750156,750000Permanent Road Improvements50-61.425-900608,6718,594000Playground Equipment Purchase50-61.425-900705,583583000Capital Engineering Fees50-61.425-9020

427,887475,049469,613000TOTAL APPROPRIATIONS

(426,387)428,651433,131000NET OF REVENUES/APPROPRIATIONS - 61.425 - 2018 Bonds

Dept 64.000 - Trail DevelopmentESTIMATED REVENUES

558,90000350,000230,0000Donation50-64.000-3400865,67500865,676474,101424,563Grants-Capital50-64.000-3401

2,2002,0001,1241,6001,7283,297Interest50-64.000-35002,817,75542,50042,5001,357,91200Transfers50-64.000-39004,244,53044,50043,6242,575,188705,829427,860TOTAL ESTIMATED REVENUES

APPROPRIATIONS0000350Licenses,Permits,Fees50-64.000-630800001860Advertising50-64.000-7002

486,40100000Engineering Fees50-64.000-70203,509,14320,00020,0002,529,497593,074530,704Permanent Grounds Improvement50-64.000-9005

336,037600600388,353213,938152,885Capital Engineering Fees50-64.000-90204,331,58120,60020,6002,917,850807,233683,589TOTAL APPROPRIATIONS

(87,051)23,90023,024(342,662)(101,404)(255,729)NET OF REVENUES/APPROPRIATIONS - 64.000 - Trail Developm

Dept 71.000 - Bayview Property DevESTIMATED REVENUES

30030020601300Interest50-71.000-35000000145,463234,980Transfers50-71.000-3900

3003002060145,593234,980TOTAL ESTIMATED REVENUES

APPROPRIATIONS




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY



Dept 71.000 - Bayview Property DevAPPROPRIATIONS

000069,195268,823Permanent Building Improvement50-71.000-9004000003,301Permanent Grounds50-71.000-9005000069,195272,124TOTAL APPROPRIATIONS

300300206076,398(37,144)NET OF REVENUES/APPROPRIATIONS - 71.000 - Bayview Proper

194,243935,238942,280(108,170)581,592499,523ENDING FUND BALANCE935,238581,592581,592581,592499,521865,842BEGINNING FUND BALANCE

4,987,840596,469587,3473,265,7001,680,4061,846,108APPROPRIATIONS - FUND 504,246,845950,115948,0352,575,9381,762,4771,479,789ESTIMATED REVENUES - FUND 50

(740,995)353,646360,688(689,762)82,071(366,319)NET OF REVENUES/APPROPRIATIONS - FUND 50




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 60 Westview


140,000128,000127,051140,000126,996127,860Pass Sales60-00.000-3202250,000250,000186,120230,000249,106238,179Daily Fees60-00.000-320310,00010,0005,62010,00011,46012,576Tournament Registration Fees60-00.000-3204

3,0002,0001,64820,00000Tournament Green Fees60-00.000-320542,00030,00025,02050,00033,75945,970Green Fee Punch Cards60-00.000-320635,00034,00021,75836,00032,30034,178Golf Per Rd Fee60-00.000-3208

1,0001,0008001,0001,9302,518Rental60-00.000-33001,0007005701,0001,060730Club Rental60-00.000-33023,0002,3002,2753,0002,4902,935Locker Fees60-00.000-33032,0002,0001,8002,0001,3531,260Donations60-00.000-34004,0004,0004,0003,0003,0004,093Corporate Sponsor/donations60-00.000-34202,2002,1001,7152,0002,0761,374Interest60-00.000-35004,5003,8003,7504,5004,3504,620Handicap Services60-00.000-36013,0002,5002,2403,0002,2402,415League Dues60-00.000-36022,5001,2008582,5001,6932,000Reservations60-00.000-3603

0005000100Lessons60-00.000-36055,0005,0003,8955,00025,4380Miscellaneous60-00.000-3608

000002,096Equipment Sales60-00.000-36100014,362021,2400Transfers60-00.000-3900


APPROPRIATIONS58,05856,92037,21756,92055,72266,391Administrator60-00.000-400133,29332,64021,98232,64033,68927,292Supervisory60-00.000-400250,00050,00031,77450,00046,84051,897Program Personnel60-00.000-4302

0006,00000Contingency Overtime60-00.000-490116,68018,00011,02419,20016,68114,171Accident/Health Ins60-00.000-5001

30020012630049120Awards, Trophies, Certificates60-00.000-60012,0001,5006772,0001,9571,017Operational Supplies60-00.000-60021,00070041820074280Janitorial Supplies60-00.000-60073,5003,5003,1741,5001,409769Dues, Subscriptions, & Books60-00.000-60122,0002,0001,6101,000400112Building Repair60-00.000-60141,5004,2003,5851,0000408Paint & Stain60-00.000-6016

5000050020814Restroom Repair60-00.000-601750000000Uniform Supplies60-00.000-6018

3,000003,0002,2803,180Handicap Fees60-00.000-602110010036100520Safety Supplies & Equipment60-00.000-6023

1,0001,00001,0000780Trees60-00.000-60288,0007,5006,6968,00011,03311,841Golf League Expenses/prizes60-00.000-6031

13,00013,0008,20313,00013,08314,998Electricity60-00.000-610113,00013,00010,66813,00013,18312,743Licenses, Permits, Fees60-00.000-6308

06005600157,456162,298Depreciation60-00.000-64015,0005,0001,6645,0003,8773,925Advertising60-00.000-70022,0002,0004542,0007021,320Repairs To Equipment60-00.000-70061,0001,00001,000135779Repairs To Bldgs/grounds60-00.000-70071,0001,0006201,000930930Security Systems60-00.000-70106,0006,0005,1266,0006,3125,468Service Contracts60-00.000-70111,0001,0001501,000897898Lease/Rent60-00.000-70137,0006,0006,1195,00000Transfers60-00.000-7015

2002007520039119Printing60-00.000-701930030029930000Safety60-00.000-7021

2,5002,5001,6242,5002,5482,518Telephone60-00.000-8001030305506030Conference & Education60-00.000-8002

10010001007599Postage & Freight60-00.000-80031,2001,2001,1421,2001,0541,125Internet60-00.000-8004

63,50009,07720,0003,0360Equipment Purchases60-00.000-9001




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 60 Westview

Dept 00.000 - GeneralAPPROPRIATIONS

5,0005,0000000Permanent Building Improvement60-00.000-90043,0003,0002,8462,0001,689429Permanent Grounds60-00.000-9005



Dept 51.000 - The ScottyESTIMATED REVENUES

0000019,882Scotty Tournament Income60-51.000-3207000001,600Transfers60-51.000-39000000021,482TOTAL ESTIMATED REVENUES

APPROPRIATIONS000006,363Golf League Expense/prizes60-51.000-6031000001,536Concession Food60-51.000-630200000391Printing60-51.000-7019000003,268Permanent Grounds60-51.000-90050000011,558TOTAL APPROPRIATIONS

000009,924NET OF REVENUES/APPROPRIATIONS - 51.000 - The Scotty

Dept 51.105 - The ScottyAPPROPRIATIONS

00000550Can Beer Purchases60-51.105-630600000550TOTAL APPROPRIATIONS

00000(550)NET OF REVENUES/APPROPRIATIONS - 51.105 - The Scotty

Dept 52.000 - Pro ShopESTIMATED REVENUES

50,00050,00032,04750,00038,65851,120Merchandise Receipts60-52.000-30005,2005,0002,4295,2003,0694,068Sales Tax Collected60-52.000-3700


APPROPRIATIONS35,00035,00023,09935,00027,82730,806Merchandise For Sale60-52.000-6301

5,2005,2002,0125,2003,0463,954Sales Tax60-52.000-631040,20040,20025,11140,20030,87334,760TOTAL APPROPRIATIONS

15,00014,8009,36515,00010,85420,428NET OF REVENUES/APPROPRIATIONS - 52.000 - Pro Shop

Dept 53.000 - MaintenanceAPPROPRIATIONS

56,97255,99236,61155,99255,00654,292Supervisory60-53.000-400244,02343,16028,21643,16000WV Maintenance Crew Leader60-53.000-4100

000042,49442,052Maint Crew Leader60-53.000-410139,92839,14625,66339,14634,16938,788Mechanic60-53.000-410390,00075,00047,25790,00077,40088,962Seasonal Laborer Union60-53.000-4200

000013941Seasonal Supervisor Non-Union60-53.000-43001,0001,2007730539569Contingency Overtime60-53.000-4901

25,02024,20016,44628,88024,54123,333Accident/Health Ins60-53.000-50016,0005,5004,9986,0004,3805,527Operational Supplies60-53.000-6002

13,00012,0009,27712,00012,07611,589Fuel, Gas & Oil60-53.000-60082,0001,0004762,000446449Small Tools & Supplies60-53.000-6009

41,00042,00037,20440,00041,90642,294Fertilizers/Chemicals60-53.000-6011800500470800580465Dues, Subscriptions, Books60-53.000-6012




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 60 Westview

Dept 53.000 - MaintenanceAPPROPRIATIONS

20,00020,00016,17425,00019,48524,461Repair Parts60-53.000-60131,0005001241,00000Building Repair60-53.000-60145,0005,0003,4542,0001,849801Ground Repair/Landscaping60-53.000-6015

500500050093275Paint & Stain60-53.000-60161,0001,00080650019424Restroom Repair60-53.000-60171,5007003192,0001,154889Uniform Supplies60-53.000-6018

35,00037,00028,98235,00029,61029,135Fairway Fungicide60-53.000-60265,0005,0003955,0003,8336,456Seed60-53.000-60295,0003,5001,0825,0002,3441,844Sand60-53.000-6030

12,00013,0006,75713,00011,14413,556Electricity60-53.000-610142,00042,00021,86942,00049,95045,883Water60-53.000-6102

500100601008555Licenses, Permits And Fees60-53.000-63080001,000220Auto/boat Repairs60-53.000-7005

1,000001,0000202Repairs To Equipment60-53.000-70063,5003,0005373,5003,2450Repairs To Bldg & Grounds60-53.000-70074,0003,9002,1743,9004,2233,988Refuse Service60-53.000-7008

10000100030Lease/Rent60-53.000-70138000080000Safety60-53.000-7021700700410700688674Telephone60-53.000-800150000500209356Conference & Education60-53.000-8002

1,2001,0006611,2001,0491,111Internet60-53.000-8004460,043436,598291,195461,778422,853438,101TOTAL APPROPRIATIONS

(460,043)(436,598)(291,195)(461,778)(422,853)(438,101)NET OF REVENUES/APPROPRIATIONS - 53.000 - Maintenance

Dept 54.000 - WV Cart RentalESTIMATED REVENUES

180,000175,000133,176160,000172,099166,716Rental60-54.000-33001,5005004231,5007541,185Hand Cart Rental60-54.000-3301

50,00040,00030,52060,00048,24559,790WV Car Punch Cards60-54.000-3310231,500215,500164,119221,500221,098227,691TOTAL ESTIMATED REVENUES


6,0006,0004,5465,0005,1324,576Fuel, Gas & Oil60-54.000-60085002,0001,59820051275Repair Parts60-54.000-6013

0001,00000Uniform Supplies60-54.000-60180000626632Lease/Rent60-54.000-7013


224,700207,300157,890215,000215,219222,163NET OF REVENUES/APPROPRIATIONS - 54.000 - WV Cart Rental

Dept 55.105 - ConcessionESTIMATED REVENUES

25,00020,00014,11225,00018,99424,526Concession Receipts60-55.105-31003,0002,5001,6353,0002,7874,352Fountain Soda Sales60-55.105-3101

16,00016,00012,71616,00017,18017,802Bottled Soda Sales60-55.105-310216,00015,0007,80416,00013,72815,309Draft Beer Sales60-55.105-310360,00060,00042,64255,00057,48553,203Can Beer Sales60-55.105-3104

2,0002,0001,1782,0002,9723,640Concession Outting Income60-55.105-31051,5001,5001,103000Hard Liquor Sales60-55.105-31061,5001,5001,0371,5007361,215Corporate Partner/sponsor60-55.105-3420

10,00010,0006,56210,0009,1409,504Sales Tax Collected60-55.105-3700135,000128,50088,789128,500123,022129,551TOTAL ESTIMATED REVENUES

APPROPRIATIONS




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 60 Westview

Dept 55.105 - ConcessionAPPROPRIATIONS

8,0008,0006,0728,0009,4177,950Seasonal Supervisor Non-Union60-55.105-430014,00012,0008,56614,00011,43016,112Seasonal Laborer Non-Union60-55.105-4303

1,0001,00001,00000Repair Parts60-55.105-601315,00012,0008,27315,00011,00913,379Concession Food60-55.105-6302

5,0004,0002,2115,0003,3503,529Concession Supplies60-55.105-630311,00011,0009,00211,0009,52410,466Bottle Soda Purchases60-55.105-6304

2,0001,5008812,0001,2581,611Fountain Soda Purchases60-55.105-630522,00020,00017,48220,00019,52918,901Can Beer Purchases60-55.105-630610,0007,0005,17510,0009,7819,096Draft Beer Purchases60-55.105-6307

1,0001,0008391,000774720Licenses, Permits, Fees60-55.105-630810,0007,0004,89110,0008,6049,136Sales Tax60-55.105-6310

1,5001,000927000Hard Liquor Purchases60-55.105-63111,50020001,50001,575Repairs To Equipment60-55.105-70061,200001,200260454Service Contracts60-55.105-7011

400400205400302337Telephone60-55.105-8001103,60086,10064,524100,10085,23893,266TOTAL APPROPRIATIONS

31,40042,40024,26528,40037,78436,285NET OF REVENUES/APPROPRIATIONS - 55.105 - Concession

Dept 57.000 - Shih ScholarshipESTIMATED REVENUES


APPROPRIATIONS1,000001,00000Operational Supplies60-57.000-60021,000001,00000TOTAL APPROPRIATIONS

(970)3025(970)3533NET OF REVENUES/APPROPRIATIONS - 57.000 - Shih Scholarshi

2,052,6412,040,5852,110,0992,025,1851,986,0031,986,253ENDING FUND BALANCE0(12,763)(12,763)(12,763)13,6910FUND BALANCE ADJUSTMENTS

2,040,5851,986,0061,986,0061,986,0061,986,2522,039,118BEGINNING FUND BALANCE


12,05667,342136,85651,942(13,940)(52,865)NET OF REVENUES/APPROPRIATIONS - FUND 60




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 61 Marina


1,3007003811,300978822Merchandise Receipts61-00.000-300038,00042,00034,77438,00039,56834,972Fuel Sales61-00.000-3001

143,000130,733130,520143,000130,112133,251Rental61-00.000-33001,0009007151,000730820Marina Guest Fees61-00.000-3304

900800540500606738Interest61-00.000-3500250250220250240127Miscellaneous61-00.000-3608

01,0441,0440974313Utilities Refund61-00.000-3609000014,7919,580Transfers61-00.000-3900


APPROPRIATIONS5,7785,6653,7765,6655,5455,457Adminisrator61-00.000-4001

14,05413,8129,20813,81213,60713,458Supervisory61-00.000-400236,27235,63023,47535,63034,94834,494Maintenance Laborer61-00.000-4101

000014,28213,803Rangers61-00.000-430115,00014,0009,77114,00000Seasonal Laborer Non-Union61-00.000-4303

0850000Overtime Contingency61-00.000-490111,25911,2597,39612,96010,85410,813Accident/Health Ins61-00.000-5001

1000010000Cafeteria Plan61-00.000-5601800800700800666700Janitorial Supplies61-00.000-6007

1,2001,2007681,2001,169559Fuel, Gas & Oil61-00.000-60083003003930099183Small Tools & Supplies61-00.000-60096501501501500150Fertilizers/Chemicals61-00.000-6011

1,3001,3001,2111,300351593Repair Parts61-00.000-60131,5001,5003931,500349548Building Repair61-00.000-6014

200172172200117200Ground Repair/Landscaping61-00.000-60156002412412500822Paint & Stain61-00.000-60165003,9183,9180055Restroom Repair61-00.000-60172002001002000100Uniform Supplies61-00.000-6018

8,5006,0002,6108,50010,06510,963Electricity61-00.000-61012,8002,8007222,8001,7744,170Water61-00.000-61021,0007006261,0001,155858Merchandise For Sale61-00.000-63011,0007257251,000840877Licenses, Permits, Fees61-00.000-6308

33,80036,00031,58433,80031,47126,211Fuel For Sale61-00.000-63094,0003,0001,8024,0003,0912,738Sales Tax61-00.000-6310

000053,75352,954Depreciation61-00.000-6401500221221500219212Advertising61-00.000-7002500005002720Auto/boat Repairs61-00.000-70055001,5001,1002500479Repairs To Equipment61-00.000-7006

2,00040402,0001,395598Repair Buildings/grounds61-00.000-7007550550351550601562Refuse Service61-00.000-70087507504801,250720720Service Contracts61-00.000-7011

5,00000027,02542,025Transfers61-00.000-70151,0008898895,0001650Repairs To Restrooms61-00.000-7016

500398398500416416Printing61-00.000-7019500500304500289474Safety61-00.000-7021

30,00032,0004,32830,00028,67525,745Dredge61-00.000-70291,4001,4009981,4001,4451,333Telephone61-00.000-8001

500500479500479479Internet61-00.000-8004184,513178,205108,975182,117245,837253,749TOTAL APPROPRIATIONS

(63)(1,778)59,2191,933(57,838)(73,126)NET OF REVENUES/APPROPRIATIONS - 00.000 - General





2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 61 Marina

751,103751,166812,163754,877752,945810,302ENDING FUND BALANCE00004830FUND BALANCE ADJUSTMENTS

751,166752,944752,944752,944810,300883,428BEGINNING FUND BALANCE

(63)(1,778)59,2191,933(57,838)(73,126)NET OF REVENUES/APPROPRIATIONS - FUND 61




2019REQUESTED

BUDGET

2018PROJECTED

ACTIVITY

2018ACTIVITY

THRU 08/31/18

2018ORIGINAL

BUDGET

2017ACTIVITY

2016ACTIVITY


Fund: 71 Boehl Estate Trust


2,8002,8001,0692,8002,3022,528Interest71-00.000-35005,5006,1003,7845,5007,0065,328Dividend Income71-00.000-3501

000037433Short Term Capital Gain/loss71-00.000-350200002,0571,927Long Term Capital Gain/loss71-00.000-3503000030,4370Unrealized Capital Gain/Loss71-00.000-350409000090Miscellaneous71-00.000-3608


APPROPRIATIONS301515301515Licenses,Permits,Fees71-00.000-6308

2502500250225225Attorney Fees71-00.000-70014,4204,4352,7114,4205,8514,307Transfers71-00.000-70153,6004,2002,1283,6003,5903,431Trustee's Fees71-00.000-70278,3008,9004,8548,3009,6817,978TOTAL APPROPRIATIONS

090(1)032,4951,928NET OF REVENUES/APPROPRIATIONS - 00.000 - General



090(1)032,4951,928NET OF REVENUES/APPROPRIATIONS - FUND 71

7,003,2268,025,3348,795,2926,537,2797,108,8346,505,752ENDING FUND BALANCE - ALL FUNDS0(12,763)(12,763)(12,763)14,1740FUND BALANCE ADJUSTMENTS - ALL FUNDS

8,025,3347,108,8367,108,8367,108,8366,505,7516,698,320BEGINNING FUND BALANCE - ALL FUNDS

9,873,9585,972,6433,363,6567,801,5327,102,9317,771,720APPROPRIATIONS - ALL FUNDS8,851,8506,901,9045,062,8757,242,7387,691,8407,579,152ESTIMATED REVENUES - ALL FUNDS

(1,022,108)929,2611,699,219(558,794)588,909(192,568)NET OF REVENUES/APPROPRIATIONS - ALL FUNDS





AGENDA ITEM: ORDINANCE NO. 18-07: COMBINED FY2019 BUDGET AND APPROPRIATION: RECOMMENDED APPROVAL BACKGROUND INFORMATION: The governing body of each Park District shall, within or before the first quarter of each fiscal year, adopt a combined annual budget and appropriation ordinance, by which ordinance the Board may appropriate such sum or sums of money as may be deemed necessary to defray all necessary expenses and liabilities of such Park District, and in such annual budget and appropriation ordinance shall specify the objects and purposes for which such appropriations are made, and the amount appropriated for each object or purpose. The Budget and Appropriation Ordinance is the act of authority that allows the District to receive and spend funds for agency purposes. This ordinance provides for additional flexibility beyond what would normally be expected during the budget year to account for all unanticipated expenditures and revenues contingencies (Storms/Floods/Grants). This ordinance was available, in tentative form, for public inspection on November 9, 2018, for at least thirty (30) days prior to the scheduled Public Hearing on December 12, 2018. The Tentative FY2019 Budget and Appropriation Ordinance, along with the Appropriation Comparison Report, are included as a part of this recommendation for your review. There have been no changes to the FY2019 Budget & Appropriation Ordinance since it was presented at the November regular Board meeting. FISCAL IMPACT: The Tentative FY2019 Budget and Appropriation reflects $14,759,395 in expenses and $13,379,135 in revenues. The capital budget for the upcoming bond issue is not included in this ordinance. Expenses and revenues included in this appropriation are sufficient to meet anticipated financial activity of the FY2019 Budget. Please refer to the attached Appropriation Comparison Report for an overview. STAFF RECOMMENDATION: Staff recommends approval of the FY2019 Budget and Appropriation Ordinance #18-07, as presented. PREPARED BY: Donald J. Hilgenbrinck, Director of Business Services BOARD ACTION:

QUINCY PARK DISTRICT APPROPRIATION COMPARISON

2019 Total 2018 Total Difference FY Budget 2019 Total 2018 Total Difference FY Budget AppropAppropriated Appropriated 2019 vs 2018 2019 Appropriated Appropriated 2019 vs 2018 2019 % of

FUND Revenue Revenue Revenue Revenue Expenditures Expenditures Expend. Expend. BudgetCorporate 1,775,970$ 1,730,410$ 45,560$ 1,315,535$ 2,101,120$ 1,841,790$ 259,330$ 1,556,387$ 135.00%

Flood/Emergency Fund 500,000$ 500,000$ -$ -$ 500,000$ 500,000$ -$ -$ Boehl Park Maint. 6,100$ 5,970$ 130$ 4,520$ 9,250$ 9,250$ -$ 6,850$ 135.04%Heritage Tree 6,600$ 6,590$ 10$ 4,890$ 6,550$ 6,550$ -$ 4,850$ 135.05%General Donation 750,000$ 750,000$ -$ -$ 750,000$ 750,000$ -$ -$

Total Corporate: 3,038,670$ 2,992,970$ 45,700$ 1,324,945$ 3,366,920$ 3,107,590$ 259,330$ 1,568,087$ Recreation 1,158,780$ 1,178,610$ (19,830)$ 858,350$ 1,219,020$ 1,143,240$ 75,780$ 902,975$ 135.00%Museum 278,710$ 271,960$ 6,750$ 206,450$ 265,530$ 251,350$ 14,180$ 196,689$ 135.00%Social Securtiy 210,470$ 209,390$ 1,080$ 155,900$ 202,500$ 202,500$ -$ 150,000$ 135.00%Pension 286,070$ 285,660$ 410$ 211,900$ 418,500$ 189,000$ 229,500$ 310,000$ 135.00%Unempl. Comp. 76,680$ 109,820$ (33,140)$ 56,800$ 94,500$ 108,000$ (13,500)$ 70,000$ 135.00%Liability Ins. 477,630$ 527,780$ (50,150)$ 353,800$ 382,870$ 446,950$ (64,080)$ 283,609$ 135.00%Audit 15,730$ 15,660$ 70$ 11,650$ 17,620$ 17,280$ 340$ 13,050$ 135.02%Park Security 223,900$ 217,960$ 5,940$ 165,850$ 201,040$ 245,170$ (44,130)$ 148,919$ 135.00%Paving and Lighting 44,890$ 43,670$ 1,220$ 33,250$ 43,200$ 43,200$ -$ 32,000$ 135.00%

Sub-Total: 5,811,530$ 5,853,480$ (41,950)$ 3,378,895$ 6,211,700$ 5,754,280$ 457,420$ 3,675,329$ Working Cash 179,545$ 179,545$ -$ -$ 179,545$ 179,545$ -$ -$ 0.00%Bond Retirement Funds:

G.O. Bond 2012A 139,630$ 139,630$ -$ 103,430$ 135,140$ 135,140$ -$ 100,102$ 135.00%Debt Certificate 2013 -$ 56,730$ (56,730)$ -$ -$ 56,730$ (56,730)$ -$ 0.00%

Capital Funds:G.O. Bond 2017 670$ 1,010$ (340)$ 500$ 308,300$ 469,600$ (161,300)$ 228,372$ 135.00%G.O. Bond 2018 2,030$ -$ 2,030$ 1,500$ 577,650$ -$ 577,650$ 427,887$ 135.00%Trail Development 5,730,110$ 3,476,510$ 2,253,600$ 4,244,530$ 5,847,630$ 3,939,100$ 1,908,530$ 4,331,581$ 135.00%Bayview Development -$ -$ -$ 300$ -$ -$ -$ -$ 0.00%Riverfront Development -$ -$ -$ 15$ -$ -$ -$ -$ 0.00%

Capital Funds Sub-total: 5,732,810$ 3,477,520$ 2,255,290$ 4,246,830$ 6,733,580$ 4,408,700$ 2,324,880$ 4,987,840$ Trust Funds:

Boehl Estate Trust 11,210$ 11,210$ -$ 8,300$ 11,210$ 11,210$ -$ 8,300$ 135.06%Enterprise Funds:

Westview 1,255,410$ 1,240,280$ 15,130$ 929,930$ 1,239,130$ 1,170,160$ 68,970$ 917,874$ 135.00%Marina 249,000$ 248,470$ 530$ 184,450$ 249,090$ 245,860$ 3,230$ 184,513$ 135.00%

Enterprise Funds Sub-total: 1,504,410$ 1,488,750$ 15,660$ 1,114,380$ 1,488,220$ 1,416,020$ 72,200$ 1,102,387$

13,379,135$ 11,206,865$ 2,172,270$ 8,851,850$ 14,759,395$ 11,961,625$ 2,797,770$ 9,873,958$ TOTALS

Printed: 10/24/2018

Quincy Park District Ordinance 18-07 Page 1

QUINCY PARK DISTRICT BUDGET/APPROPRIATION ORDINANCE NO. 18-07 FISCAL YEAR 2019

AN ORDINANCE ADOPTING A COMBINED ANNUAL BUDGET AND APPROPRIATION OF FUNDS FOR THE QUINCY PARK DISTRICT, ADAMS COUNTY, ILLINOIS, FOR THE FISCAL PERIOD BEGINNING ON THE 1ST DAY OF JANUARY 2019 AND ENDING ON THE 31ST DAY OF DECEMBER 2019.

WHEREAS, the Board of Commissioners of the Quincy Park District has caused to be prepared a combined annual budget and appropriation ordinance, and the Secretary of the Board has made the same conveniently available for public inspection at least thirty (30) days prior to the final action hereunder; and

NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF COMMISSIONERS

OF THE QUINCY PARK DISTRICT, ADAMS COUNTY, ILLINOIS, AS FOLLOWS:

Section 1: The following sums of money, or so much thereof as may be authorized by law for the following objects and purposes, be and the same are hereby budgeted and appropriated for the fiscal period beginning on the 1st day of January 2019 and ending the 31st day of December 2019.


I. EXPENDITURES

1. CORPORATE 1. Corporate 2019

Appropriation A. District Administration General $317,547 Office of the Board $41,775 Office of the Executive Director $127,089 Office of Business Services $351,130 Park Maintenance $1,070,374 Marketing $135,763 Administration Building $57,442 TOTALS $2,101,120

2. RECREATION 2. Recreation A. Recreation Administration General $404,055 Office of the Director $107,066 Recreation Supervisors & Assistants $146,502 SUB-TOTAL $657,623 B. Programs & Events Programs & Events $257,816 C. Swimming Pool Operations $167,501 D. Batting Cage Operations $136,080 TOTALS $1,219,020


3. MUSEUM 3. Museum A. Museum Maintenance General $190,662 Villa Kathrine $3,476 Washington Park $20,821 Lorenzo Bull Park $50,571 TOTAL $265,530

4. PARK SECURITY 4. Park Security A. Operations $201,040 TOTAL $201,040

5. PAVING & LIGHTING 5. Paving & Lighting A. Operations $43,200 TOTAL $43,200

6. PENSION

6. Pension A. Expenses $418,500 TOTAL $418,500

7. SOCIAL SECURITY

7. Social Security A. Expenses $202,500 TOTAL $202,500


8. UNEMPLOYMENT COMPENSATION

8. Unemployment Compensation A. Expenses $94,500 TOTAL $94,500

9. LIABILITY INSURANCE 9. Liability Insurance A. Expenses $382,870 TOTAL $382,870

10. AUDIT 10. Audit

A. Expenses $17,620 TOTAL $17,620

11. WORKING CASH 11. Working Cash


12. GENERAL DONATION 12. General Donation



13. BOEHL PARK MAINTENANCE 13. Boehl Park Maintenance

A. Operations $9,250 TOTAL $9,250

14. FLOOD/EMERGENCY 14. Flood/Emergency


15. HERITAGE TREE 15. Heritage Tree


16. G.O. BOND 2012A (DEBT SERVICE) 16. G.O. Bond 2012A (Debt Service)


17. TRAIL DEVELOPMENT 17. Trail Development

A. Expenses $5,847,630 TOTAL $5,847,630

18. G.O. BOND 2017 (ACT. FUND)

18. G.O. Bond 2017 (Act. Fund) A. Expenses $308,300 TOTAL $308,300



19. G.O. Bond 2018 (Act. Fund) A. Expenses $577,650 TOTAL $577,650

20. BOEHL ESTATE TRUST

20. Boehl Estate Trust A. Expenses $11,210 TOTAL $11,210

21. ENTERPRISE 21. Enterprise

A. Westview Golf Course General $413,412 Pro Shop $54,270 Maintenance $621,058 Golf Car Rental $9,180 Concessions $139,860 SHIH $1,350 SUB-TOTAL $1,239,130 B. Marina Operations $249,090 SUB-TOTAL $249,090 TOTAL ENTERPRISE $1,488,220 TOTAL EXPENDITURES, ALL FUNDS $14,759,395


II. REVENUES

1. CORPORATE 1. Corporate 2019

Appropriation A. Local Tax Levy $1,105,312 B. State Replacement Tax $445,500 C. Other $225,158 TOTALS $1,775,970

2. RECREATION

2. Recreation A. Local Tax Levy $663,187 B. Registration Fees $176,310 C. Swimming Pools $118,530 D. Other $60,623 E. Batting Cage $140,130 TOTALS $1,158,780

3. MUSEUM 3. Museum A. Local Tax Levy $265,275 B. Other $13,435 TOTAL $278,710

4. PARK SECURITY 4. Park Security A. Local Tax $221,062 B. Other $2,838 TOTAL $223,900


5. PAVING & LIGHTING 5. Paving & Lighting A. Local Tax $44,213 B. Other $677 TOTAL $44,890

6. PENSION 6. Pension A. Local Tax Levy $243,000 B. Replacement $40,500 C. Other $2,570 TOTAL $286,070

7. SOCIAL SECURITY 7. Social Security A. Local Tax Levy $209,250 C. Other $1,220 TOTAL $210,470

8. UNEMPLOYMENT COMPENSATION 8. Unemployment Compensation A. Local Tax $74,250 B. Other $2,430 TOTAL $76,680

9. LIABILITY INSURANCE 9. Liability Insurance A. Local Tax Levy $472,500 B. Other $5,130 TOTAL $477,630


10. AUDIT 10. Audit

A. Local Tax Levy $15,525 B. Other $205 TOTAL $15,730

11. WORKING CASH 11. Working Cash

A. Other $179,545 TOTAL $179,545

12. GENERAL DONATION 12. General Donation

A. Other $750,000 TOTAL $750,000

13. BOEHL PARK MAINTENANCE 13. Boehl Park Maintenance

A. Other $6,100 TOTAL $6,100

14. FLOOD/EMERGENCY 14. Flood/Emergency

A. Other $500,000 TOTAL $500,000

15. HERITAGE TREE 15. Heritage Tree

A. Other $6,600 TOTAL $6,600


16. G.O. BOND 2012A (DEBT SERVICE)

16. G.O. Bond 2012A (Debt Service) A. Local Tax Levy $139,630 TOTAL $139,630

17. TRAIL DEVELOPMENT 17. Trail Development

A. Other $5,730,110 TOTAL $5,730,110

18. G.O. BOND 2017 (ACT. FUND) 18. G.O. Bond 2017 (Act. Fund)

A. Other $670 TOTAL $670


19. G.O. Bond 2018 (Act. Fund) A. Other $2,030 TOTAL $2,030

20. BOEHL ESTATE TRUST 20. Boehl Estate Trust

A. Other $11,210 TOTAL $11,210


21. ENTERPRISE 21. Enterprise

A. Westview Golf Course $1,255,410 B. Marina/Waterfront Operations $249,000 TOTAL $1,504,410 TOTAL REVENUE, ALL FUNDS $13,379,135


III. SUMMARY – 2019

FUND 2019

TOTAL REVENUES 2019

TOTAL EXPENDITURES

1. Corporate $1,775,970 $2,101,120 2. Recreation $1,158,780 $1,219,020 3. Museum $278,710 $265,530 4. Park Security $223,900 $201,040 5. Paving & Lighting $44,890 $43,200 6. Pension $286,070 $418,500 7. Social Security $210,470 $202,500 8. Unemployment Compensation $76,680 $94,500 9. Liability Insurance $477,630 $382,870 10. Audit $15,730 $17,620 11. Working Cash $179,545 $179,545 12. General Donation $750,000 $750,000 13. Boehl Park Maintenance $6,100 $9,250 14. Flood/Emergency $500,000 $500,000 15. Heritage Tree $6,600 $6,550 16. G.O. Bond 2012A (Debit Service) $139,630 $135,140 17. Trail Development $5,730,110 $5,847,630 18. G.O. Bond 2017 (Act. Fund) $670 $308,300 19. G.O. Bond 2018 (Act. Fund) $2,030 $577,650 20. Boehl Estate Trust $11,200 $11,210 21. Enterprise $1,504,410 $1,488,220 TOTAL-ALL FUNDS $13,379,135 $14,759,395



COMBINED BUDGET/APPROPRIATION SUMMARY

FISCAL YEAR 2019

FUND APPROPRIATED Corporate $2,101,120 Recreation $1,219,020 Museum $265,530 Park Security $201,040 Paving & Lighting $43,200 Pension $418,500 Social Security $202,500 Unemployment Compensation $94,500 Liability $382,870 Audit $17,620 Working Cash $179,545 General Donation $750,000 Boehl Park Maintenance $9,250 Flood/Emergency $500,000 Heritage Tree $6,550 G.O. Bond 2012A (Debit Service) $135,140 Trail Development $5,847,630 G.O. Bond 2017 (Act Fund) $308,300 G.O. Bond 2018 (Act. Fund) $577,650 Boehl Estate Trust $11,210 Enterprise $1,488,220 TOTAL ALL FUNDS $14,759,395


Each of said sums of money and aggregate thereof are deemed necessary by the Board of Commissioners of the Quincy Park District to defray the necessary expenses and liabilities of the aforesaid Park District during the fiscal year beginning January 1, A.D., 2019 and ending December 31, A.D., 2019 for the respective purposes set forth.

Section 2: All unexpected balances of the appropriation for the fiscal year ending December 31, A.D., 2018 and prior years are hereby specifically re-appropriated for the same general purposes for which they were originally made and may be expended in making up an insufficiency of any other items provided in this appropriation ordinance, pursuant to law.

Section 3: The receipts and revenue of said District derived from sources other than taxation and not specifically appropriated shall constitute the general corporate fund and shall first be placed to the credit of such fund.

Section 4: Pursuant to law, the following determinations have been made and are hereby made a part of the aforesaid budget:

a) Statement of cash on hand at the beginning of the fiscal year estimated at - $6,312,500

b) An estimate of the cash expected to be received during the fiscal year from

all sources - $13,379,135

c) An estimate of the expenditures contemplated for the fiscal year - $14,759,395

d) A statement of the estimated cash expected to be on hand at the end of such

year - $4,932,240

e) An estimate of the amount of taxes to be received by the Park District - $3,939,204

Section 5: All ordinances or parts of ordinances conflicting with any of the

provisions of this ordinance be and the same are hereby modified or repealed. If any item or portion thereof of this budget and appropriation ordinance is for any reason held invalid, such decision shall not affect the validity of the remaining portion of such item or the remaining portion of this ordinance.


Section 6: This ordinance shall be in full force and effect from and after its passage and approval according to law. Passed by the Board of Commissioners of the Quincy Park District and approved on the 12th day of December , 2018. AYES: NAYS: ABSENT:

___________________________________ President, Quincy Park District

ATTEST:

___________________________________ Secretary, Quincy Park District

STATE OF ILLINOIS ) COUNTY OF ADAMS ) SS QUINCY PARK DISTRICT ) I, Rome Frericks, Secretary of the Quincy Park District, do hereby certify that the copy of said 2019 Budget/Appropriation Ordinance attached hereto, is a true, full and complete copy thereof, as the same appears on the records of the Quincy Park District. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of the Quincy Park District this __12th ____ day of __December___, A.D., 2018. _____________________________ Rome Frericks STATE OF ILLINOIS ) COUNTY OF ADAMS ) SS QUINCY PARK DISTRICT ROME FRERICKS, BEING FIRST DULY SWORN ON HIS OATH, deposes and says that he, as Secretary of the Quincy Park District, signed and sealed the above and foregoing 2019 Budget/Appropriation Ordinance, and that the contents thereof are true and correct in substance and in fact. ____________________________ Rome Frericks Subscribed and sworn to before me this __12th __ day of __December____, 2018. ____________________________ Notary Public

TREASURER’S CERTIFICATE

I, Donald J. Hilgenbrinck, duly appointed Treasurer of the Quincy Park District do hereby certify to the following information: Statement of cash on hand at beginning fiscal year is estimated at $ 6,312,500 Estimate of cash to be received during fiscal year from all sources $13,379,135

(A) Local Tax $3,453,204 (B) Replacement Tax 486,000 (C) Registration Fee 176,310 (D) Westview Golf Course 1,255,410 (E) Swimming Pools 118,530 (F) Marina 249,000 (G) Batting Cage 140,130 (H) Other 7,500,551

Estimate of expenditures contemplated during fiscal year $14,759,395 Statement of estimated cash expected to be on hand at end of year $ 4,932,240 Estimate of amount of taxes to be received by the District $ 3,939,204 Treasurer Quincy Park District _____________________________ Donald J. Hilgenbrinck Dated: December 12, 2018

STATE OF ILLINOIS ) COUNTY OF ADAMS ) SS QUINCY PARK DISTRICT ) I, Rome Frericks, Secretary of the Quincy Park District, do hereby certify that the copy of said Treasurer’s Certificate attached hereto, is a true, full and complete copy thereof, as the same appears on the records of the Quincy Park District. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of the Quincy Park District this __12th __ day of __December____, A.D., 2018. _____________________________ Rome Frericks





AGENDA ITEM: QUINCY PARK DISTRICT 2018-2019 GOALS AND OBJECTIVES FOURTH QUARTER STATUS UPDATE: INFORMATION ONLY

BACKGROUND INFORMATION: The status of the District’s goals and objectives is provided quarterly to the Board of Commissioners.

A copy of the District’s goals and objectives with the fourth quarter update is included with this report. FISCAL IMPACT: None. STAFF RECOMMENDATION: The fourth quarter update is provided for information only. PREPARED BY: Rome Frericks, Executive Director BOARD ACTION:

1 September 13 2017

Quincy Park District Goals 2018-2019

Administration

1. Ensure effective communications between Board and staff so that each is informed of the direction and operations of the District.

2. Continue to strengthen and build partnerships among groups and organizations within the Northwest section of Quincy focusing on youth and at-risk children. Q1 Update: The Quincy Park District is working with Sarah Fernandez and the Community Garden Coalition at the Blessing Hospital grounds near 9th and Elm. North Quincy Sports events are taking place at Grandview Church on Thursday evenings through May. Q2 Update: Staff is currently working on plans for a flag football league and cheerleading for the children. We will host an outdoor movie at Frederick Ball Community Center in August. We participated in a fair that was held at the Frederick Ball Community Center in June. We had a booth and provided information about programs and activities that we offer. Q3 Update: Staff delivered water to the garden on City property near Lincoln Jackson Pool. We continue to support the Community Garden Coalition by assisting in the maintenance of the garden. Q4 Update: Staff delivered 150 pumpkins to Fredrick Ball Community Center for their Halloween event. The North Quincy Sports program started October 4 and will continue through the school year.

3. The Quincy Park District will continue cooperative efforts with local service organizations and affiliated groups that currently have lease/license agreements with us. Q1 Update: The Friends of the Log Cabins have renewed their license/lease agreement with the Quincy Park District. A renewal agreement with the Women’s City Club has been signed. The Board has also approved the sublease that Friends of the Castle have with See Quincy.

4. Increase community awareness of the Quincy Park District initiatives and strengthen our programs offered by the Recreation Department by hiring a full time marketing/public relations person. Q1 Update: Staff has hired a full time marketing coordinator to promote all programs and entities within the Quincy Park District. Q2 Update: Launched new websites for Quincy Park District, Westview Golf Course and Quincy Park Foundation. New video campaign promoted through WGEM & KHQA. Expanded social media platform and radio advertising campaign. We provided live broadcast during events on Facebook and Instagram live. Q3 Update: Added email marketing software Constant Contact. Built a database of VSI event contacts organized by interest and demographics. Promoted the Pedal the Parks fundraiser, Chamber of Commerce outing held at Westview Golf Course, the upcoming Fall Festival at Moorman Park and the KHQA 5K Trailblazer at Bob Mays Park. Q4 Update: Adding parks, fields and facilities to Google search/maps. Worked with Adams Fiber to install fiber and KHQA Skycam at Moorman park concessions area. A new patio/seating area is scheduled to open the first week of April. It will feature a new coffee line including French vanilla, cappuccinos, caramel, as well as regular coffee. It will also have hot chocolate and some seasonal drinks. With great seating and a lake view, everyone can enjoy beverages and have fun with the entire family. It will also offer free Wi-Fi and phone charging stations.

5. Strive to strengthen and maintain the District’s financial position. Availability of funding and overall good financial health is a requirement of reaching the current goals and objectives.

6. The Executive Director and the Director of Golf will look into another three year beverage and snack exclusive agreement for Westview Golf Course.

2 September 13 2017

Q1 Update: The Quincy Park District and Refreshment Services Pepsi agreed to a new three (3)

year partnership for both beverage and snacks at Westview Golf Course. 7. The Executive Director will work with various community members to promote the reinstatement

of cart racing at South Park. Q1 Update: The Grand Prix Inc. will host the karting races in South Park on June 8-10, 2018. Q2 Update: Quincy Grand Prix Inc. hosted the karting races in South Park June 9-10, 2018. There were 302 entries. Quincy Grand Prix Inc. announced that the races will be back again next year June 8-9, 2019.

Westview Golf Course

1. Replace the Variable Frequency Drive (VFD) control center in the pump station. Life expectancy is 15 years and our VFD was installed back in spring of 2001. Q1 Update: Staff has ordered the Variable Frequency Drive and the manufacturer will install the components later this spring. Q2 Update: The Variable Frequency Drive has been installed.

2. Redesign/resurface cart path on hole #5 by replacing approximately 400 feet of asphalt with concrete and installing a secondary overflow pipe to the pond on hole #4. Q1 Update: The secondary overflow pipe has been installed and staff is waiting for a change in the weather to pour/install the concrete cart path on hole #5. Q3 Update: A section of the cart path has been poured. Staff will finish this project later this fall. Q4 Update: Staff has completed the concrete for the cart path on #5.

3. Develop a concept plan for downsizing and repairing bunkers by addressing drainage, sand contamination and turf repair on holes #1, 2 5,6, 9, 12, 15 and 17. Q1 Update: Bunker renovations on holes #5, 9 and 17 have been completed by staff. Q3 Update: Bunker renovations will continue on holes 1, 2, 6, 12, & 15 this fall. Q4 Update: Staff has completed the bunker renovation on #6.

4. Superintendent of Golf and staff will replace the nine green-side sprinklers on holes #19-27. Q1 Update: The green-side sprinkler heads on holes #19-27 have all been replaced by staff.

5. The Director of Golf and Superintendent of Golf will develop a plan to update the 3rd nine fairway heads to 180 degree heads to water fairways only. Q4 Update: The Director of Golf and Superintendent of Golf have developed a plan and it will be implemented when funds are available.

Recreation

1. Develop and implement at least two new programs for fall 2018. Q1 Update: The Park District is offering a fall soccer league starting August 20th and sand volleyball leagues starting June 2nd. Staff will be expanding the Bill Klingner Trail Fall race on October 6th with assistance from Friends of the Trails. Offering a fall sand volleyball league is under consideration. Q2 Update: A fall sand volleyball league will be offered this fall starting in August. We will also be assisting with a flag football league in the Northwest neighborhoods. Q3 Update: Park District offered fall youth soccer and fall sand volley for the first time. We will be hosting the 5K Trailblazer Race on October 6 at Bob Mays Park. Q4 Update: Held the second annual 5K Trailblazer Race in October.

3 September 13 2017

2. Develop WAC area.

Objective A: Finalize plans for a campground area. Develop plans for packages where youth can spend the night and perform activities throughout Moorman/Wavering complex. Also, develop family activities and other outdoor events and programs for the new site. Q1 Update: Staff has been pricing different projects for the campground area. The site has been leveled and grass seed was planted late last fall. The Recreation Department is identifying and developing different types of programs that could be offered at this site. The goal is to finalize this project in the fall. Q2 Update: Staff recommended to the Board to build two new ball fields in this area. The work will begin in August and be completed in the spring. We are also looking at a possible camp site in the woods in the area. Staff will be gathering cost estimates in the next several weeks. Q3 Update: Grass has been planted on the two t-ball fields in the WAC area. Landscaping around the building and interior restroom improvements will be completed later this fall. The camp site is no longer a project. Q4 Update: Work will be completed on the restroom interior by the end of the year.

3. The Executive Director and Director of Program Services will strive to obtain sponsorships/naming rights for additional turf fields in Moorman/Wavering complex.

Q1 Update: Staff is working with a potential donor and is anticipating more information will be available by mid-April.

Q2 Update: Staff recommendations were submitted to the Board in July for a request for proposal for naming rights to Wavering Ball Field and a bid request for synthetic turf to be installed at Wavering Ball Field.

Q3 Update: Work has begun on the synthetic turf field at Wavering Ball Field. Work should be completed in early November 2018.

Q4 Update: Work was completed in November. The Avenue of Lights Field will be ready for play starting in March 2019.

4. Staff will continue to evaluate each program at the end of the season and when appropriate, make improvements, additions or cancel as needed. This will determine what new programs can be added to the schedule.

Q1 Update: We will review programs at the end of the year. Q2 Update: Programs will be reviewed in the fall and adjustments and/or additions to programs and events will determined by the end of the year.

Q3 Update: In process. Q4 Update: Staff completed their program reports. They have been reviewed and we made appropriate changes for the 2019 season.

5. Develop plans for a t-ball field in Wavering/Moorman complex. Q1 Update: No update at this time. Q2 Update: The Board approved, at the June meeting, to build two ball fields at the Wavering Aquatic Center site. Work will start in August and should be completed in the spring. Q3 Update: Work is in process at the Wavering Aquatic Center site. Q4 Update: Work is in process on the t-ball fields and should be completed by June 1, 2019.

6. Begin talks with soccer clubs about future development/expansion of a complex at both Boots Bush and Paul Dennis soccer complex. Q1 Update: Staff has met with Quincy United Soccer Club to discuss their needs and how we can assist each other to expand soccer in the community.

4 September 13 2017

Q2 Update: Staff has met with John Wood Community College to discuss their new soccer program and the needs in the community for the new program.

Marina

1. Develop a plan for replacing or upgrading the current restroom/shower facility with an improved facility that includes a patio/deck space. Staff will meet with marina renters to assist in completing this project through donations and fundraising. Objective A: Director of Parks will review and update previously completed replacement plans and update cost estimates by June 2018. Objective B: Director of Parks will prepare, in compliance with ADA standards, preliminary restroom/shower facility plans, determine initial cost estimates and present them for Board approval in the fall of 2018. Objective C: Pending appropriate cash flow and cash reserves, the Director of Parks will complete the bidding process and initiate construction of the replacement restroom with final completion by November 2019. Q1 Update: Park District staff will be making interior improvements to both restrooms early this spring. A few of the improvements include, painting the floors, installation of vinyl wainscoting, new showers and lighting fixtures. An updated replacement plan with cost estimates will be completed by June 2018. Q2 Update: Improvements to the existing restrooms and showers are complete. The current replacement cost, a Rainier Precast restroom/shower house including installation, is $150,000.

2. Monitor the Quinsippi Island bridge surface to determine whether or not the bridge needs to be repaved as part of FY2019 Capital Project List. Q4 Update: We continue to monitor the bridge surface. An above water bridge inspection is scheduled for 2019.

Parks

1. The Quincy Park District will construct the 18th to 24th Street section of Bill Klingner Trail with significant funds raised to pay for the work and the remaining funds derived from either grants or bonding. Late last fall, the Quincy Park District received an Illinois Transportation Enhancement Program (ITEP) Grant for $792,000 for the 18th to 24th Street portion of Bill Klingner Trail. Work on this section should begin in the spring of 2018. The Board has indicated 5th Street underpass to Bonansinga Drive section would then be the next phase. Q1 Update: Tree clearing along 18th to 24th Street was completed before the April 1st deadline. Staff is expecting a June bid letting for the 18th to 24th Street portion of Bill Klingner Trail. Staff has applied for the ITEP Grant for the 5th to Bonansinga Drive section. Park District is still waiting to hear the results of the grant for Cycle 13 which should be sometime in April. Q2 Update: The Park District did not receive the Cycle 13 ITEP Grant for the 5th Street to Bonansinga Drive section of the trail. The 18th to 24th Street section of trail is expecting a September 21st letting. Q3 Update: The IDOT rebid bid letting will be held on November 9, 2018 in order to get closer to the engineer’s original estimates. All necessary paperwork will be completed by the end of the current year and construction will begin in the spring of 2019. Design and engineering has begun on the 5th St. to Bonansinga Drive portion. Staff will begin preparing a RFQ for the tree clearing to be completed later this fall.

5 September 13 2017

Q4 Update: The IDOT rebid was held on November 9, 2018 and the low bidder was Laverdiere Construction for the sum of $2,138,328. Staff has signed initial documents to get the proper paperwork started with the State of Illinois. The tree clearing was awarded at the November Board meeting with Fessler Construction being the low bidder for the project.

2. Assist the Mississippi Valley Hunters and Fisherman Association in completing grant applications for the renovation of Bob Bangert Park’s restrooms and shelter house. Objective A: Director of Parks will prepare cost estimates to renovate Bob Bangert Restroom by June 2019. Q2 Update: On Schedule. Q3 Update: Staff has included the Bob Bangert Park renovations in the 2019 Capital Projects listing. Objective B: If funds become available, the Director of Parks will complete the bidding process and initiate construction in spring of 2020.

3. Develop a plan for converting two of the tennis courts at Moorman Park to six pickleball courts. Objective A: Director of Parks will get cost estimates to convert the Moorman Park tennis courts by June 2019. Q2 Update: On Schedule. Q3 Update: Staff has included six pickle ball courts, a tennis court and basketball/soccer court resurfacing in the 2019 Capital Projects listing. Q4 Update: Project has been added to the 2019 Capital Projects listing Objective B: Director of Parks will complete the bidding process and initiate construction in summer 2020.

4. Investigate options including researching grants to retrofit existing lights at Reservoir Park to LED fixtures. Objective A: Prepare a report on the initial costs verses the estimated energy savings for the conversion to LED fixtures. Q1 Update: QFB Energy and Ameren conducted an energy audit for all Park District buildings and facilities in February. Staff is waiting for the results of the audit. Q2 Update: Staff has entered into a contract with QFB Energy to convert all of the lighting throughout the entire Park District to LED. Q3 Update: Contractor has replaced 85% of the lights throughout the Park District to LED. Q4 Update: Contractor has replaced 99% of the lights throughout the Park District to LED.

5. Conduct an ash tree audit within the entire Park District to determine how many ash trees need to be removed over the next several years due to the emerald ash borer. Objective A: Once the number of ash trees is known, develop a timeline for their removal. Q4 Update: The District has 375 ash trees with 170 of them being at Westview. Staff will begin removing problem trees along with the winter tree list. Objective B: Determine whether or not the ash trees need to be replaced (significant location) with another species of tree.

6. Develop a plan for converting park space on the South side of Quincy into an “off-leash” Dog Park. Objective A: Director of Parks will get cost estimates to Board by June 2018. Q1 Update: On Schedule. Q2 Update: Staff has gathered and will continue gathering prices. The estimates will be included on the 2019 Bond List. Objective B: Executive Director will add to the capital project list for FY2019. Q4 Update: The 2019 Capital Project List has been approved by the Board and includes the establishment of a Dog Park.

6 September 13 2017

Business Office/Technology

1. To seek and make full utilization of the District’s new accounting and timekeeping software whereby they are fully integrated with operations, to implement and establish software features that will benefit the District’s operations.

Objective A: A series of educational sessions to train staff on the features and reports available. Objective B: The Director of Business Services will meet with District’s directors to evaluate operations and to establish the needs of the departments. Q1 Update: Staff is in the assessment stage of learning the system and capabilities. Also, the Director of Business Services will be attending our first user’s group meeting to start networking with other users and learning more about the system. Currently on track with objectives set forth. Q2 Update: The Director of Business Services attended a BSA’s user group meeting. New ideas were brought back from the meeting and implemented. A number of items were noted during the audit and were implemented or corrected. Staff training/development planned for 3rd quarter. Currently on track with objectives set forth. Q3 Update: Individual Director training/development scheduled during budget process. Currently on track with objectives set forth. Q4 Update: On track with objectives set forth. This will be an ongoing task. Staff will utilize User Group Meetings and training in the future. Director training/development was provided during the budget process. TimePro/BS&A interface has been updated, improved, and is scheduled to be implemented.





AGENDA ITEM: TRANSFER & CLOSE INACTIVE BOND DEBT

RETIREMENT FUNDS: RECOMMENDED APPROVAL

BACKGROUND INFORMATION: The District has remaining funds in

matured debt retirement funds. The 2018 GO Bond Retirement Fund has funds remaining

as of November 30, 2018, in the amount of $7,892.72. Remaining funds are due to local

tax revenue and interest that exceeded bond repayment.

FISCAL IMPACT: Increased project funds.

STAFF RECOMMENDATION: Staff recommends closing out the 2018 G.O.

Bond Retirement Fund and transferring said funds to the 2018 G.O. Bond Capital Fund as

additional contingency funds.

PREPARED BY: Donald J. Hilgenbrinck, Director of Business Services

BOARD ACTION:





SUBJECT: ORDINANCE NO. 18-08, AN ORDINANCE PROVIDING FOR THE ISSUE OF $900,000 TAXABLE GENERAL OBLIGATION PARK BONDS, SERIES 2019, OF THE QUINCY PARK DISTRICT, ADAMS COUNTY, ILLINOIS, AND FOR THE LEVY OF A DIRECT ANNUAL TAX SUFFICIENT TO PAY THE PRINCIPAL AND INTEREST ON SAID BONDS AND AUTHORIZING THE SALE OF THE SAID BONDS TO THE DISTRICT’S CORPORATE FUND: RECOMMENDED APPROVAL BACKGROUND INFORMATION: The Quincy Park District Board of Commissioners illustrating the intent to issue $900,000 in Non-Referendum General Obligation Bonds for the purpose of funding certain park improvements. The required Public Notice has been published in the local newspaper per the schedule of activity. The required Public Hearing was conducted November 8, 2018, with no public objection to the proposed bond issue. The board, at its regular meeting on November 14, 2018, approved a recommendation for the District to purchase this taxable bond as an investment, as per the District’s investment policy, and to set the rate at 3.0%. The purpose of Ordinance No.18-08 is to authorize the issuance of General Obligation Park Bonds to fund park improvement projects and equipment purchases and to levy a direct annual tax to retire said bond principle and interest which is scheduled to be paid in full on October 15, 2019. Funds for this payment will come through the 2018 property tax levy, collected in 2019. The bond closing is scheduled for February 1, 2019. Ordinance No. 18-08 was developed by bond council Chapman and Cutler. FISCAL IMPACT: The 2019 GO Bond interest rate of 3.0% is up from last year’s bond rate of 1.9%. Based on the estimated 2018 EAV of $680,500,000, the 2019 Bond issue and the payment on the 2012A Bond will result in an estimated 2018 property tax rate of .1501, as compared to .15809 for 2017. STAFF RECOMMENDATION: Staff recommends approval of Ordinance No. 18-08, as presented. PREPARED BY: Donald J. Hilgenbrinck, Director of Business Services BOARD ACTION:

ORDINANCE NO. 18-08

AN ORDINANCE providing for the issue of $900,000 Taxable General Obligation Park Bonds, Series 2019, of the Quincy Park District, Adams County, Illinois, for the purpose of providing for the payment of land for parks, for the building, maintaining, improving and protecting of the same and the existing land and facilities of said Park District and for the payment of the expenses incident thereto, providing for the levy of a direct annual tax sufficient to pay the principal and interest on said bonds, and authorizing the sale of said bonds to the District’s Corporate Fund.

* * *

WHEREAS, the Quincy Park District, Adams County, Illinois (the “District”), is a duly

organized and existing Park District created under the provisions of the laws of the State of

Illinois, and is now operating under the provisions of the Park District Code of the State of

Illinois (the “Act”), and all laws amendatory thereof and supplementary thereto; and

WHEREAS, the needs of the District require the expenditure of not less than the sum of

$900,000 for the payment of land condemned or purchased for parks, for the building,

maintaining, improving and protecting of the same and the existing land and facilities of the

District and for the payment of the expenses incident thereto (the “Project”), all in accordance

with the preliminary plans and estimate of cost heretofore approved by the Board of Park

Commissioners of the District (the “Board”) and now on file in the office of the Secretary of the

Board; and

WHEREAS, the Board finds that it does not have sufficient funds on hand for the purpose

aforesaid, and that the cost thereof will be not less than $900,000, and that it is necessary and for

the best interests of the District that it borrow the sum of $900,000 and issue bonds of the

District to evidence the borrowing; and

WHEREAS, pursuant to and in accordance with the provisions of the Bond Issue

Notification Act of the State of Illinois, as amended, the President of the Board, on the 10th day

of October, 2018, executed an Order calling a public hearing (the “Hearing”) for the 14th day of

-2-

November, 2018, concerning the intent of the Board to sell bonds in the amount of $3,200,000

for the Project; and

WHEREAS, notice of the Hearing was given (i) by publication at least once not less than

seven (7) nor more than thirty (30) days before the date of the Hearing in the Quincy

Herald-Whig, the same being a newspaper of general circulation in the District, and (ii) by

posting at least 48 hours before the Hearing a copy of said notice at the principal office of the

Board, which notice was continuously available for public review during the entire 48-hour

period preceding the Hearing; and

WHEREAS, the Hearing was held on the 14th day of November, 2018, and at the Hearing,

the Board explained the reasons for the proposed bond issue and permitted persons desiring to be

heard an opportunity to present written or oral testimony within reasonable time limits; and

WHEREAS, the Hearing was finally adjourned on the 14th day of November, 2018; and

WHEREAS, the Board does hereby find and determine that it is authorized at this time to

issue bonds in the amount of $3,200,000 for the Project; and

WHEREAS, the Board deems it advisable, necessary and for the best interests of the

District that $900,000 of the bonds so authorized be issued at this time; and

WHEREAS, the Board does hereby find and determine that upon the issuance of the

$900,000 Taxable General Obligation Park Bonds, Series 2019, now proposed to be issued, the

aggregate outstanding unpaid bonded indebtedness of the District, including said bonds, will not

exceed .575% of the total assessed valuation of all taxable property in the District as last

equalized and determined, and pursuant to the provisions of Section 6-4 of the Act, it is not

necessary to submit the proposition of issuing said bonds to the voters of the District for

approval:

-3-

NOW, THEREFORE, Be It Ordained by the Board of Park Commissioners of the Quincy

Park District, Adams County, Illinois, as follows:

Section 1. Incorporation of Preambles. The Board hereby finds that all of the recitals

contained in the preambles to this Ordinance are full, true and correct and does incorporate them

into this Ordinance by this reference.

Section 2. Authorization. It is hereby found and determined that the District has been

authorized by law to borrow the sum of $3,200,000 upon the credit of the District and as

evidence of such indebtedness to issue bonds of the District to said amount, the proceeds of said

bonds to be used for the purpose of paying the cost of the Project, and it is necessary and for the

best interests of the District that there be issued at this time $900,000 of the bonds so authorized.

Section 3. Bond Details. There be borrowed on the credit of and for and on behalf of

the District the sum of $900,000 for the purpose aforesaid; and that bonds of the District (the

“Bonds”) shall be issued in said amount and shall be designated “Taxable General Obligation

Park Bonds, Series 2019.” The Bonds shall be dated February 1, 2019, and shall also bear the

date of authentication, shall be in fully registered form, shall be in minimum denominations of

$100,000 and integral multiples of $1,000 in excess thereof, shall be numbered 1 and upward,

and the Bonds shall become due and payable on October 15, 2019, and bear interest at the rate of

3.00% per annum.

The Bonds shall bear interest from their date until the principal amount of the Bonds is

paid, such interest (computed upon the basis of a 360-day year of twelve 30-day months) being

payable on October 15, 2019. Interest on each Bond shall be paid by check or draft of the

Treasurer of the Board (the “Bond Registrar”), payable upon presentation in lawful money of

the United States of America, to the person in whose name such Bond is registered at the close of

business on October 14, 2019. The principal of the Bonds shall be payable in lawful money of

the United States of America at the office of the Bond Registrar.

-4-

The Bonds shall be signed by the President and Secretary of the Board, and shall be

countersigned by the Treasurer of the Board, and the seal of the District shall be affixed thereto

or printed thereon, and in case any officer whose signature shall appear on any Bond shall cease

to be such officer before the delivery of such Bond, such signature shall nevertheless be valid

and sufficient for all purposes, the same as if such officer had remained in office until delivery.

If the Secretary or the Treasurer of the Board is unable to perform the duties of his or her

respective office, then their duties under this Ordinance shall be performed by the Assistant

Secretary or the Assistant Treasurer of the Board, respectively.

All Bonds shall have thereon a certificate of authentication substantially in the form

hereinafter set forth duly executed by the Bond Registrar as authenticating agent of the District

and showing the date of authentication. No Bond shall be valid or obligatory for any purpose or

be entitled to any security or benefit under this Ordinance unless and until such certificate of

authentication shall have been duly executed by the Bond Registrar by manual signature, and

such certificate of authentication upon any such Bond shall be conclusive evidence that such

Bond has been authenticated and delivered under this Ordinance.

Section 4. Registration of Bonds; Persons Treated as Owners. The District shall cause

books (the “Bond Register”) for the registration and for the transfer of the Bonds as provided in

this Ordinance to be kept at the office of the Bond Registrar, which is hereby constituted and

appointed the registrar of the District for the Bonds. The District is authorized to prepare, and

the Bond Registrar shall keep custody of, multiple Bond blanks executed by the District for use

in the transfer and exchange of Bonds.

Upon surrender for transfer of any Bond at the office of the Bond Registrar, duly

endorsed by, or accompanied by a written instrument or instruments of transfer in form

satisfactory to the Bond Registrar and duly executed by, the registered owner or his or her

attorney duly authorized in writing, the District shall execute and the Bond Registrar shall

-5-

authenticate, date and deliver in the name of the transferee or transferees a new fully registered

Bond or Bonds of the same maturity of authorized denominations, for a like aggregate principal

amount. Any fully registered Bond or Bonds may be exchanged at the office of the Bond

Registrar for a like aggregate principal amount of Bond or Bonds of the same maturity of other

authorized denominations. The execution by the District of any fully registered Bond shall

constitute full and due authorization of such Bond and the Bond Registrar shall thereby be

authorized to authenticate, date and deliver such Bond, provided, however, the principal amount

of outstanding Bonds of each maturity authenticated by the Bond Registrar shall not exceed the

authorized principal amount of Bonds for such maturity less previous retirements.

The Bond Registrar shall not be required to transfer or exchange any Bond during the

period beginning at the close of business on October 14, 2019, and ending at the opening of

business on October 15, 2019.

The person in whose name any Bond shall be registered shall be deemed and regarded as

the absolute owner thereof for all purposes, and payment of the principal of or interest on any

Bond shall be made only to or upon the order of the registered owner thereof or his or her legal

representative. All such payments shall be valid and effectual to satisfy and discharge the

liability upon such Bond to the extent of the sum or sums so paid.

No service charge shall be made for any transfer or exchange of Bonds, but the District or

the Bond Registrar may require payment of a sum sufficient to cover any tax or other

governmental charge that may be imposed in connection with any transfer or exchange of Bonds.

Section 5. Form of Bond. The Bonds shall be in substantially the following form;

provided, however, that if the text of the Bond is to be printed in its entirety on the front side of

the Bond, then paragraph [2] and the legend, “See Reverse Side for Additional Provisions”, shall

be omitted and paragraphs [6] through [9] shall be inserted immediately after paragraph [1]:

-6-

[Form of Bond - Front Side] REGISTERED REGISTERED NO. 1 $900,000

UNITED STATES OF AMERICA

STATE OF ILLINOIS

COUNTY OF ADAMS


TAXABLE GENERAL OBLIGATION PARK BOND, SERIES 2019

See Reverse Side for Additional Provisions

Interest Maturity Dated Rate: 3.00% Date: October 15, 2019 Date: February 1, 2019

Registered Owner: THE CORPORATE FUND OF THE QUINCY PARK DISTRICT

Principal Amount: NINE HUNDRED THOUSAND DOLLARS

[1] KNOW ALL PERSONS BY THESE PRESENTS, that the Quincy Park District, Adams

County, Illinois (the “District”), hereby acknowledges itself to owe and for value received

promises to pay to the Registered Owner identified above, or registered assigns as hereinafter

provided, on the Maturity Date identified above, the Principal Amount identified above and to

pay interest (computed on the basis of a 360-day year of twelve 30-day months) on such

Principal Amount from the date of this Bond at the Interest Rate per annum set forth above on

October 15, 2019. Principal of this Bond is payable in lawful money of the United States of

America upon presentation and surrender hereof at the office of the Treasurer of the Board of

Park Commissioners of the District, as bond registrar and paying agent (the “Bond Registrar”).

Payment of the interest shall be made to the Registered Owner hereof as shown on the

registration books of the District maintained by the Bond Registrar at the close of business on

October 14, 2019, and shall be paid by check or draft of the Bond Registrar, payable upon

-7-

presentation in lawful money of the United States of America, mailed to the address of such

Registered Owner as it appears on such registration books or at such other address furnished in

writing by such Registered Owner to the Bond Registrar. For the prompt payment of this Bond,

both principal and interest at maturity, the full faith, credit and resources of the District are

hereby irrevocably pledged.

[2] Reference is hereby made to the further provisions of this Bond set forth on the

reverse hereof and such further provisions shall for all purposes have the same effect as if set

forth at this place.

[3] It is hereby certified and recited that all conditions, acts and things required by law

to exist or to be done precedent to and in the issuance of this Bond did exist, have happened,

been done and performed in regular and due form and time as required by law; that the

indebtedness of the District, including the issue of bonds of which this is one, does not exceed

any limitation imposed by law; and that provision has been made for the collection of a direct

annual tax sufficient to pay the interest hereon as it falls due and also to pay and discharge the

principal hereof at maturity.

[4] This Bond shall not be valid or become obligatory for any purpose until the

certificate of authentication hereon shall have been signed by the Bond Registrar.

-8-

[5] IN WITNESS WHEREOF, said Quincy Park District, Adams County, Illinois, by its

Board of Park Commissioners, has caused this Bond to be signed by the President and Secretary

of said Board of Park Commissioners, and to be countersigned by the Treasurer thereof, and has

caused the seal of the District to be affixed hereto or printed hereon, all as of the Dated Date

identified above.

SPECIMEN President, Board of Park Commissioners

(SEAL)

SPECIMEN Secretary, Board of Park Commissioners

Countersigned:

SPECIMEN Treasurer, Board of Park Commissioners

Date of Authentication: ________, 20__

CERTIFICATE Bond Registrar and Paying Agent: OF Treasurer, Board of Park Commissioners, AUTHENTICATION Quincy Park District, Adams County, Illinois

This Bond is one of the Bonds described in the within mentioned ordinance and is one of the Taxable General Obligation Park Bonds, Series 2019, of the Quincy Park District, Adams County, Illinois.

SPECIMEN Treasurer, Board of Park Commissioners,

as Bond Registrar

-9-

[Form of Bond - Reverse Side]


ADAMS COUNTY, ILLINOIS

TAXABLE GENERAL OBLIGATION PARK BOND, SERIES 2019

[6] This Bond is one of a series of bonds issued by the District for the payment of land

condemned or purchased for parks, for the building, maintaining, improving and protecting of

the same and the existing land and facilities of the District and for the payment of the expenses

incident thereto, pursuant to and in all respects in full compliance with the provisions of the Park

District Code of the State of Illinois, and the Local Government Debt Reform Act of the State of

Illinois, and all laws amendatory thereof and supplementary thereto, and is authorized by the

Board of Park Commissioners of the District by an ordinance duly and properly adopted for that

purpose, in all respects as provided by law.

[7] This Bond is transferable by the Registered Owner hereof in person or by his or her

attorney duly authorized in writing at the office of the Bond Registrar in Quincy, Illinois, but

only in the manner, subject to the limitations and upon payment of the charges provided in the

authorizing ordinance, and upon surrender and cancellation of this Bond. Upon such transfer a

new Bond or Bonds of authorized denominations of the same maturity and for the same

aggregate principal amount will be issued to the transferee in exchange therefor.

[8] The Bonds are issued in fully registered form in minimum denominations of

$100,000 and integral multiples of $1,000 in excess thereof. This Bond may be exchanged at the

office of the Bond Registrar for a like aggregate principal amount of Bonds of the same maturity

of other authorized denominations, upon the terms set forth in the authorizing ordinance. The

Bond Registrar shall not be required to transfer or exchange any Bond during the period

-10-

beginning at the close of business on October 14, 2019, and ending at the opening of business on

October 15, 2019.

[9] The District and the Bond Registrar may deem and treat the Registered Owner

hereof as the absolute owner hereof for the purpose of receiving payment of or on account of

principal hereof and interest due hereon and for all other purposes and neither the District nor the

Bond Registrar shall be affected by any notice to the contrary.

(ASSIGNMENT)

FOR VALUE RECEIVED, the undersigned sells, assigns and transfers unto ____________________

______________________________________________________________________________ (Name and Address of Assignee)

the within Bond and does hereby irrevocably constitute and appoint _______________________

______________________________________________________________________________

attorney to transfer the said Bond on the books kept for registration thereof with full power of

substitution in the premises.

Dated: ___________________________ _____________________________

Signature guaranteed: ______________________________

NOTICE: The signature to this assignment must correspond with the name of the registered owner as it appears upon the face of the within Bond in every particular, without alteration or enlargement or any change whatever.

Section 6. Sale of Bonds. Pursuant to the Investment of Municipal Funds Act, the

District is authorized to use the money in its funds to purchase bonds issued by the District. In

view of the balances in the District’s Corporate Fund, there is no need for current funds in the

Corporate Fund in the amount of the purchase price of the Bonds, the same being equal to the par

amount of the Bonds. The Corporate Fund may prudently be invested for the term of the Bonds,

and, as such, the Corporate Fund is the Purchaser of the Bonds.

-11-

Section 7. Tax Levy. In order to provide for the collection of a direct annual tax

sufficient to pay the interest on the Bonds as it falls due, and also to pay and discharge the

principal thereof at maturity, there be and there is hereby levied upon all the taxable property

within the District a direct annual tax for each of the years while the Bonds or any of them are

outstanding, in amounts sufficient for that purpose, and that there be and there is hereby levied

upon all of the taxable property in the District, the following direct annual tax, to-wit:

FOR THE YEAR A TAX SUFFICIENT TO PRODUCE THE SUM OF:

2018 $919,050.00 for interest and principal up to and including October 15, 2019

Principal or interest maturing at any time when there are not sufficient funds on hand

from the foregoing tax levy to pay the same shall be paid from the general funds of the District,

and the fund from which such payment was made shall be reimbursed out of the taxes hereby

levied when the same shall be collected.

The District covenants and agrees with the purchasers and the holders of the Bonds that

so long as any of the Bonds remain outstanding, the District will take no action or fail to take any

action which in any way would adversely affect the ability of the District to levy and collect the

foregoing tax levy and the District and its officers will comply with all present and future

applicable laws in order to assure that the foregoing taxes will be levied, extended and collected

as provided herein and deposited in the fund established to pay the principal of and interest on

the Bonds.

Section 8. Filing of Ordinance. Forthwith upon the passage of this Ordinance, the

Secretary of the Board is hereby directed to file a certified copy of this Ordinance with the

County Clerk of the County of Adams, Illinois (the “County Clerk”), and it shall be the duty of

the County Clerk in and for the year 2018, to ascertain the rate necessary to produce the tax

herein levied, and extend the same for collection on the tax books against all of the taxable

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property within the District in connection with other taxes levied in said year for general park

purposes, in order to raise the amount aforesaid and in said year such annual tax shall be

computed, extended and collected in the same manner as now or hereafter provided by law for

the computation, extension and collection of taxes for general park purposes of the District, and

when collected, the taxes hereby levied shall be placed to the credit of a special fund to be

designated “Park Bond and Interest Fund of 2019” (the “Bond Fund”), which taxes are hereby

irrevocably pledged to and shall be used only for the purpose of paying the principal of and

interest on the Bonds.

Section 9. Use of Bond Proceeds. The principal proceeds of the Bonds are hereby

appropriated to pay the costs of issuance of the Bonds and for the purpose of paying the cost of

the Project, and that portion thereof not needed to pay such costs of issuance is hereby ordered

deposited into the Capital Improvement Account of the District (the “Project Fund”).

Section 10. List of Bondholders. The Bond Registrar shall maintain a list of the names

and addresses of the holders of all Bonds and upon any transfer shall add the name and address

of the new Bondholder and eliminate the name and address of the transferor Bondholder.

Section 11. Duties of Bond Registrar. The obligations and duties of the Bond Registrar

may include the following:

(a) to act as bond registrar, authenticating agent, paying agent and transfer agent as provided herein;

(b) to maintain a list of Bondholders as set forth herein and to furnish such list to the District upon request, but otherwise to keep such list confidential;

(c) to cancel and/or destroy Bonds which have been paid at maturity or submitted for exchange or transfer;

(d) to furnish the District at least annually a certificate with respect to Bonds cancelled and/or destroyed; and

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(e) to furnish the District at least annually an audit confirmation of Bonds paid, Bonds outstanding and payments made with respect to interest on the Bonds.

Section 12. Severability. If any section, paragraph, clause or provision of this

Ordinance shall be held to be invalid or unenforceable for any reason, the invalidity or

unenforceability of such section, paragraph, clause or provision shall not affect any of the

remaining provisions of this Ordinance.

Section 13. Repeal. All ordinances, resolutions or parts thereof in conflict herewith be

and the same are hereby repealed and this Ordinance shall be in full force and effect forthwith

upon its adoption.

Adopted December 12, 2018.

_______________________________________ President, Board of Park Commissioners

Attest: __________________________________ Secretary, Board of Park Commissioners

STATE OF ILLINOIS ) ) SS COUNTY OF ADAMS )

I, Rome Frericks, do hereby certify that I am the Secretary of said Quincy Park

District, of Adams County, Illinois, and that the foregoing is a full, true and correct copy

of Ordinance 18-08 of the Quincy Park District, entitled:

" AN ORDINANCE providing for the issue of $900,000 Taxable General Obligation Park Bonds, Series 2019, of the Quincy Park District, Adams County, Illinois, for the purpose of providing for the payment of land for parks, for the building, maintaining, improving and protecting of the same and the existing land and facilities of said Park District and for the payment of the expenses incident thereto, providing for the levy of a direct annual tax sufficient to pay the principal and interest on said bonds, and authorizing the sale of said bonds to the District’s Corporate Fund."

That the said Ordinance was duly passed and adopted at the duly called

meeting of said Board of Commissioners of said Quincy Park District on December 12,

2018, and that the original Ordinance, of which the foregoing is a true copy, now remains

on file in the Secretary's Office.

WITNESS MY HAND AND SEAL of said Quincy Park District this ____ day

of ____________, 2018. ____________________________________ Secretary (Corporate Seal)





AGENDA ITEM: IMRF UNFUNDED ACTUARIAL ACCRUED

LIABILITY (UAAL) VOLUNTARY CONTRIBUTION:

RECOMMENDED APPROVAL

BACKGROUND INFORMATION: The Quincy Park District was virtually

fully funded in 2007, prior to the market crash in 2008. The District is paying 7.5%

interest on its $126,374 of Unfunded Actuarial Accrued Liability (UAAL), as of

December 31, 2017. The District has the option of making a voluntary payment to reduce

its UAAL prior to December 31, 2018. The District made an additional voluntary

contribution of $100,000 in 2017.

The investment risk is solely the District’s responsibility. The District’s UAAL grew in

2008 due to the drop in the markets. IMRF bases the District’s Actuarial Accrued

Liability (AAL) on a 7.5% annual return on investment. If the investment return is less

than 7.5%, the District is responsible to make up the difference. Consequently, any return

greater than 7.5% lowers the District’s AAL. (See attached history of the District’s IMRF

Schedule of Funding Progress.) Note, Quincy Park District’s IMRF pension fund has a

UAAL of $126,374 and is 96.69% funded, as of 12/31/17. Any investment return above

7.5% would result in more savings by the District and a lower pension rate to IMRF.

Therefore, the District’s Actuarial Value of Assets (AVA) has earned an investment

return of 11.3%/year during 2009-2017 and any voluntary payments during that period

would have earned that rate.

Since the Quincy Park District has been making voluntary payments, the contribution rate

the District pays on compensation, 6.93% in 2019, has been almost cut in half since its

high of 12.55%. There are many factors that go into this but, the District’s efforts to

manage its pension liability has been very beneficial.

This item was discussed at November 14, 2018 finance committee meeting.

FISCAL IMPACT: A voluntary contribution by the District would be funded by a

reduction in the Pension Fund reserves. The fund’s cash balance is projected to be

$207,892, as of 12/31/18, with the proposed voluntary payment. A $50,000 voluntary

contribution would not result in the fund’s cash balance falling below the required

reserve nor would it exceed the FY2018 B&A Ordinance. There is no change in the

District’s overall levy based solely on this action.

STAFF RECOMMENDATION: Staff recommends the District make a voluntary

contribution to its IMRF fund in the amount of $50,000. This will reduce the District’s

Unfunded Actuarial Accrued Liability and position the District to weather future market

risks and retirements.


BOARD ACTION:

QuincyParkDistrictIMRFScheduleofFundingProgress

(a) (a1) (b) (b‐a) (a/b) (a1/b) ( c ) ( (b‐a)/c )

1992 585,444$ 712,478$ 127,034$ 82.17% 619,607$ 20.50%1993 734,869$ 783,118$ 48,249$ 93.84% 634,541$ 7.60% 28,554.35$ 54,177.99$ 82,732.33$ 9.50%1994 879,527$ 910,029$ 30,502$ 96.65% 664,927$ 4.59% 29,921.72$ 50,971.35$ 80,893.06$ 9.46%1995 1,040,343$ 1,109,190$ 68,847$ 93.79% 676,201$ 10.18% 30,429.05$ 52,418.91$ 82,847.95$ 8.65%1996 1,198,742$ 1,229,075$ 30,333$ 97.53% 719,368$ 4.22% 32,371.56$ 60,854.76$ 93,226.32$ 8.51%1997 1,332,061$ 1,339,398$ 7,337$ 99.45% 761,250$ 0.96% 34,256.25$ 56,691.94$ 90,948.19$ 8.81%1998 1,518,804$ 1,499,714$ (19,090)$ 101.27% 866,539$ 0.00% 38,994.26$ 58,953.18$ 97,947.43$ 8.53%1999 1,775,333$ 1,637,103$ (138,230)$ 108.44% 1,020,949$ 0.00% 45,942.71$ 82,222.88$ 128,165.58$ 8.29% 20.90%2000 2,062,073$ 1,752,218$ (309,855)$ 117.68% 1,060,541$ 0.00% 47,724.35$ 83,939.44$ 131,663.78$ 8.06% 1.90%2001 2,268,385$ 2,169,437$ (98,948)$ 104.56% 1,186,569$ 0.00% 53,395.61$ 88,615.58$ 142,011.18$ 6.96% ‐6.10%2002 2,288,389$ 2,236,866$ (51,523)$ 102.30% 1,196,689$ 0.00% 53,851.01$ 73,399.81$ 127,250.81$ 5.39% ‐8.70%2003 2,517,201$ 2,459,744$ (57,457)$ 102.34% 1,155,037$ 0.00% 51,976.67$ 84,871.18$ 136,847.84$ 8.11% 22.60%2004 2,754,037$ 2,759,016$ 2,817,934$ 63,897$ 97.73% 97.91% 1,161,415$ 5.50% 52,263.68$ 104,619.20$ 156,882.87$ 8.25% 12.40%2005 2,739,676$ 2,768,757$ 2,767,674$ 27,998$ 98.99% 100.04% 1,129,639$ 2.48% 50,833.76$ 86,755.72$ 137,589.47$ 7.68% 8.70%2006 2,858,429$ 3,060,229$ 2,862,970$ 4,541$ 99.84% 106.89% 1,088,304$ 0.42% 48,973.68$ 101,103.73$ 150,077.41$ 9.29% 13.90%2007 2,823,980$ 3,005,736$ 2,825,062$ 1,082$ 99.96% 106.40% 1,183,036$ 0.09% 53,236.62$ 103,161.73$ 156,398.35$ 8.72% 8.50%2008 2,600,679$ 1,928,098$ 3,185,490$ 584,811$ 81.64% 60.53% 1,233,487$ 47.41% 55,506.92$ 103,612.81$ 159,119.72$ 8.40% ‐24.80%2009 2,095,350$ 2,016,522$ 3,030,748$ 935,398$ 69.14% 66.54% 1,348,306$ 69.38% 60,673.77$ 112,582.99$ 173,256.76$ 8.35% 24.28%2010 2,325,767$ 2,506,797$ 3,214,437$ 888,670$ 72.35% 77.99% 1,295,165$ 68.61% 58,282.43$ 144,596.40$ 202,878.82$ 11.08% 13.60%2011 2,500,519$ 2,365,877$ 3,430,456$ 929,937$ 72.89% 68.97% 1,304,846$ 71.27% 58,718.07$ 162,141.97$ 220,860.04$ 12.17% ‐0.29%2012 2,927,118$ 3,029,695$ 3,804,003$ 876,885$ 76.95% 79.64% 1,397,892$ 62.73% 62,905.14$ 172,975.42$ 235,880.56$ 12.13% 13.77%2013 3,413,937$ 4,001,589$ 4,128,857$ 714,920$ 82.68% 96.92% 1,384,072$ 51.65% 62,283.24$ 177,207.82$ 239,491.06$ 12.55% 20.26%2014 3,384,442$ 3,982,610$ 4,038,903$ 654,461$ 83.80% 98.61% 1,413,339$ 46.31% 63,600.26$ 273,598.75$ 337,199.00$ 11.65% 6.10%2015 3,760,134$ 3,686,575$ 4,325,492$ 565,358$ 86.93% 85.23% 1,353,345$ 41.77% 60,900.53$ 153,921.55$ 214,822.07$ 11.08% 0.20%2016 3,383,253$ 3,322,197$ 3,987,936$ 604,683$ 84.84% 83.31% 1,245,231$ 48.56% 56,035.40$ 135,999.58$ 192,034.97$ 10.59% 7.71%2017 3,690,782$ 4,111,444$ 3,817,156$ 126,374$ 96.69% 107.71% 1,222,766$ 10.34% 55,024.47$ 230,522.18$ 285,546.65$ 10.33% 15.73%

IMRF Investment Return (Net of Fees)

Quincy Park District

Contribution Total Rate

Funded Ratio % (UAAL)

Covered Payroll

UAAL as a % of Covered Payroll

Actuarial Value of Assets

Actuarial Valuation

Date (Dec 31st)

Actuarial Accrued

Liability (AAL)

Unfunded AAL ‐ Entry

Age Total Contribution

Quincy Park District Total Contribution

Employee Contribution

(4.5%)

Market Value Basis of Funded Ratio %

Market Value Basis of Actuarial

Value Assets

Note: Employer Total Contributions for 2014 & 2017 includes $100k voluntary additional contribution. The 2014 "Funded Ratio %" of 83.8% would have been 81.3% without the additional $100k contribution. The 2017 "Funded Ratio %" of 96.7% would have been 94.1% without the additional $100k contribution.

Memo To: Illinois Government Finance Officers’ Association From: Tom Kuehne, IMRF Employer Trustee Sue Stanish, IMRF Employer Trustee Date: November 20, 2018 Re: ALERT – IMRF Board Vote on Assumed Rate of Return Over the years IMRF has been known as one of the best run, fiscally conservative public pension plans in the country. As a result, as of December 31, 2017 we had a strong funded rate of 93% on an actuarial basis and 98% on a market basis. As employer representatives on the IMRF Board and as Finance Officers in our respective organizations, we recognize the delicate balance of providing needed public services while being prudent with tax dollars. With this perspective in mind, we wanted to alert you to an important vote on IMRF’s assumed rate of return that will be taken by the Board at their December 14, 2018 meeting. We believe the IMRF’s assumed rate of return should be reduced from the current 7.5% return rate. We prepared this memo in order to provide employers with some background on our position, and how this proposed change may effect IMRF employer rates in 2020 and beyond. In November 2017 the IMRF Board voted to increase mortality and decrease salary progression assumptions. We voted against this motion last year because the 7.5% assumed rate of return remained unchanged. The net effect of this IMRF Board action and solid five-year investment returns, was that the average IMRF employer received a 19% decrease in their 2019 employer rate. However, we believe this short-term gain for employers has put the long-term financial prospects of the IMRF pension plan in a riskier position. It should be noted that IMRF increased its assumed rate of return from 7% to 7.5% in 1992 during an exceptional market expansion period. Even so, at that time IMRF’s return rate was one of the lowest assumptions in the country. This was in keeping with IMRF’s historical low risk, financially conservative approach to its plan governance. At that time, IMRF had a greater than 75% chance of reaching its assumed rate of return. Over the past 25 years the investment environment has changed dramatically, and investment projections for the next 10 to 20 years reflect a substantial decrease from 1992’s extraordinary projections. In November 2018 IMRF’s Actuary, GRS Retirement Consulting presented the IMRF Board with the following findings:

- In 2017 GRS recommended that IMRF lower its assumed rate of return to 7.25%, but the IMRF Board elected to remain at 7.5%.

- In a recent survey by the National Association of State Retirement Administrators (NASRA), a majority of pension plans use a return rate below 7.5%.

- A survey of twelve key investment consultants project the average annual return over the next ten years will be 6.62%.

- Past conservative assumptions led IMRF to its current strong financial position.

- The probability of exceeding our rate of return has decreased significantly over the years. Even at a 7% return rate IMRF only has a 37% chance of reaching this rate.

- GRS’s preferred actuarial rate of return for IMRF is now between 6.1% and 6.8%. - At the November 2018 meeting, IMRF’s GRS representative said that due to GASB requirements

and Actuarial Standards that he would not be able to sign off on an assumed rate of 7.5%, as actuaries need to ensure the reasonableness of this assumption.

Recommended Action to the IMRF Board

Based on these findings and to protect our retirees’ pensions, we believe that the IMRF Board should take immediate action to de-risk our position in order to provide for the long-term sustainability of our public pension plan. The proposed action at the December 2018 IMRF Board meeting is to lower the assumed rate of return from 7.5% to 7.25%. We recommend that this action be approved and that the rate be ramped down an additional ¼% the following year. This would affect employer rates for 2020 and 2021. Furthermore, we recommend that the IMRF Board should consider additional future decreases in the rate of return that would bring our assumption in line with the actuary’s preferred rate. This would help bring IMRF back to its historical conservative approach, which led us to be one of the premier public pension plans in the country. Effects of Decreasing the Assumed Rate of Return

- GRS estimates that for every ¼% decrease in the assumed rate of return, there will be an addition of 1.6% to employers’ rates.

- A decrease in the return rate will increase unfunded liabilities, and will lower IMRF’s funded status.

- Conversely, the interest rate applied to Voluntary Additional Contributions will be reduced to match the assumed rate of return. This would put downward pressure on employer rates and liabilities.

- IMRF would no longer be an outlier with a high assumed rate of return, which will allow our funded status to be compared with other pension plans’ results on a more equal basis.

- Employer rates will be slightly higher, but there would be less volatility in the rates from year to year making it easier for employers to plan for their tax levy requirements.

The Actuary’s report is displayed prominently on the IMRF’s website at imrf.org. You can also share your opinions on this issue, whatever they may be, with Brian Collins, IMRF Executive Director. Brian will share these responses with the entire IMRF Board.

Thank you for taking the time to review our recommendations!

Background

• Historically, GRS prepares a full Experience Study (Assumption review) every 3 years

• Last Experience Study was presented in November of 2017

• GRS recommended reducing the investment return assumption to 7.25%, but the Board elected to remain at 7.5%

• Due to GASB requirements and Actuarial Standards, actuaries need to ensure the reasonableness of the Investment Return Assumption (actually all assumptions) annually

2

Background

• We are not investment experts, we consider the following items: – Historical Patterns

– Forward Expectations of Investment Consultants

– Investment Policy

– Funding Levels

– Comparison to Other Systems

– Actuarial Standards of Practice

• Typically, a Board’s decision with input from Investment Experts and Actuary

3

Background

• Current assumption of 7.5% has been in effect for 25 years

• While 7.5% assumed rate of return was historically conservative compared to other Systems, it is now considered aggressive

• The median return according to NASRA is now below 7.5% and falling

• Conservative assumptions have contributed to IMRF’s strong funding position

4

What Are Other Actuaries Recommending?

• Recent Survey of Assumed Investment Return recommended by Public Sector Actuaries

• NASRA surveys will tend to lag actuarial recommendations by 1 to 2 years

5

What Are Other Systems Doing?

• Recent changes by other Systems – CALPERS – 7.5% to 7.0% over 3 years – CALSTRS – 7.5% to 7.0% over 2 years – State of Michigan – 7.5% to 7.05% – Ohio PERS – 7.5% to 7.2% – Texas Teachers 8.0% to 7.25% – Minnesota (PERA & SRS) – 8.0% to 7.5% – Minnesota Teachers – 8.5% to 7.5% – Kentucky – 6.75% to 5.25% – Illinois SURS – 7.25% to 6.75% – Illinois SERS – 8.5% to 7.0% (since 2010) – Chicago Public Schools – 7.25% to 7.0%

• 75% of the 129 plans that NASRA surveys have lowered their assumption since 2010.

6

Assumptions Within Illinois

7

Retirement Consulting

Retirement System/Fund

State Universities Retirement System of Illinois

State Employees' Retirement System of Illi nois

Teachers' Retirement System of Il linois

Judges' Retirement System of Ill inois

General Assembly Retirement System of Il linois

County Employees' and Officers' Annuity and Benefit Fund of Cook County

Forest Preserve District Employees' Annuity and Benefit Fund of Cook County

Laborer's and Retirement Board Employees' Annuity and Benefit Fund of Chicago

Policemen's Annuity and Benefit Fund of Chicago

Firemen's Annuity and Benefit Fund of Chicago•

Illinois Municipal Retirement Fund

Municipal Employees' Annuity and Benefit Fund of Chicago

Park Employees' Annuity and Benefit Fund of Chicago

Metropolitan Water and Reclamation District Retirement Fund

Investment Return

Assumption

6.75%

7.00%

7.00%

6.75%

6.75%

7.25%

7.25%

7.25%

7.25%

7.50%

7.50%

7.00%

7.50%

7.50%

Why Are so Many Systems Lowering Their

Assumed Return?

• Expected real returns are consistent or slightly higher than historical real returns, but historical total returns of 8% or more were largely driven by high inflation that is not expected to be repeated

• Higher Volatility (volatility drag) is also reducing the median return by about 50 basis points over historical averages

8

Historical Return Forward Looking

(over last 50 years) Returns

Inflation 4.0% 2.5%

Real Return 4.0% 4.5%

Total Return 8.0% 7.0%

Increasing Risk for a Given Return

9

• IMRF has been assuming

7.5% since mid 1990’s

• It takes much more risk

today to produce a

portfolio earning 7.5%

than it did years ago

• While IMRF’s current

Standard Deviation is

below the figure in this

generic study, it is much

higher than it would have

been in 1995

IMRF Asset Allocation

10

As of June 30, 2018

Asset Class (in Millions) % Target % Actual

Domestic Equity $18,084.70 37.00% 43.80%

International Equity $8,147.60 18.00% 19.70%

Fixed Income $10,883.40 28.00% 26.40%

Real Estate $2,376.30 9.00% 5.80%

Alternative Investments $1,624.60 7.00% 3.90%

Cash Equivalents $169.90 1.00% 0.40%

Total $41,286.50 100.00% 100.00%

Market Value

From IMRF Website

Capital Market Assumption Modeling

• GRS does not provide investment advice • GRS maintains capital market assumptions from 12 different

investment consulting firms over differing time horizons – 11 consultants provide 10-year assumptions; one provides 5-7 year

assumptions. These tend to be quantitatively based. Using these assumptions, we produce “10-year expectations”

– One consultant also provides 20-year assumptions. Two provide 30-year assumptions. The longer term assumptions are less quantitative than the 10-year assumptions. Using these assumptions, we develop rough “30-year expectations”

– The 30-year expectations assume very favorable returns after the first 10 years

• GRS maps the IMRF asset allocation into the capital market assumptions of the 12 investment consultants to develop an approximation of what they would expect from the portfolio

11

Arithmetic Average Expectation over

10 Years (IMRF Target Allocation)

12

(1) (2) (3) (4) (5) (6) (7) (8) (9)

1 5.88% 2.20% 3.68% 2.50% 6.18% 0.08% 6.10% 12.73%

2 6.54% 2.50% 4.04% 2.50% 6.54% 0.08% 6.46% 12.65%

3 6.26% 2.21% 4.05% 2.50% 6.55% 0.08% 6.47% 13.14%

4 6.34% 2.26% 4.08% 2.50% 6.58% 0.08% 6.50% 10.90%

5 6.45% 2.25% 4.20% 2.50% 6.70% 0.08% 6.62% 12.36%

6 6.70% 2.50% 4.20% 2.50% 6.70% 0.08% 6.62% 12.72%

7 6.37% 2.00% 4.37% 2.50% 6.87% 0.08% 6.79% 11.74%

8 6.43% 2.00% 4.43% 2.50% 6.93% 0.08% 6.85% 10.90%

9 6.79% 2.31% 4.49% 2.50% 6.99% 0.08% 6.91% 12.37%

10 7.12% 2.26% 4.86% 2.50% 7.36% 0.08% 7.28% 14.40%

11 6.85% 1.95% 4.90% 2.50% 7.40% 0.08% 7.32% 12.57%

12 7.66% 2.00% 5.66% 2.50% 8.16% 0.08% 8.08% 11.16%

Average 6.62% 2.20% 4.41% 2.50% 6.91% 0.08% 6.83% 12.30%

Standard

Deviation

of Expected

Return

(1-Year)

Expected

Nominal

Return Net

of Expenses

(6)-(7)

Investment

Consultant

Investment

Consultant

Expected

Nominal

Return

Investment

Consultant

Inflation

Assumption

Expected

Real Return

(2)–(3)

Actuary

Inflation

Assumption

Plan Incurred

Administrative

Expenses

Expected

Nominal

Return

(4)+(5)

Only one of 12 consultants expects arithmetic return to exceed 7.5%, and

that consultant appears to be an outlier.

Geometric Average Return (Based on 10-Year

Assumptions) (IMRF Target Allocation)

13

Only one consultant would think there is a 50% chance of

achieving 7.5%, and that one seems to be an outlier.

Probability of

exceeding

Probability

of exceeding

Probability of

exceeding

Probability

of exceeding

40th 50th 60th 7.50% 7.25% 7.00% 6.75%

(1) (2) (3) (4) (5) (6) (6) (6)

1 4.65% 5.36% 6.07% 22.51% 25.21% 28.09% 31.11%

2 4.88% 5.61% 6.35% 25.94% 28.76% 31.72% 34.81%

3 4.98% 5.68% 6.39% 25.90% 28.83% 31.93% 35.16%

4 5.31% 5.92% 6.53% 25.79% 29.20% 32.81% 36.60%

5 5.11% 5.82% 6.54% 27.68% 30.69% 33.85% 37.13%

6 5.20% 5.89% 6.58% 27.91% 31.02% 34.28% 37.67%

7 5.47% 6.13% 6.79% 29.95% 33.33% 36.87% 40.52%

8 5.67% 6.28% 6.90% 30.83% 34.53% 38.38% 42.37%

9 5.48% 6.18% 6.87% 31.53% 34.80% 38.20% 41.71%

10 5.52% 6.32% 7.12% 35.51% 38.46% 41.48% 44.57%

11 5.88% 6.58% 7.29% 37.11% 40.53% 44.04% 47.60%

12 6.87% 7.49% 8.11% 49.81% 53.85% 57.86% 61.80%

Average 5.42% 6.10% 6.80% 30.87% 34.10% 37.46% 40.92%

Investment

Consultant

Distribution of 20-Year Average

Geometric Net Nominal Return

Summary

Actuarial Investment Return Assumption

Preferred Also

Acceptable Probability of Earning 7.5%

10 year 12 Consultants 6.1% 6.8% 31.19%

30 year 3 Consultants 6.8% Something above 6.8%

39.6%

14

Based upon this analysis, there is approximately a 2/3rds chance

that contribution rates calculated based upon a 7.5% assumption

will not be met resulting in higher contribution rates. We would view

continuation of this assumption as aggressive and not in the best

interest of IMRF.

Comments

• The State’s auditing actuary challenged the use of a 7.5% assumption as being “overly aggressive” almost a year ago

• The auditing actuary also indicated a need for support for focusing only on the longer term expectation of certain investment consultants in the same audit. (in other words, reliance on the 30-year expectations would require specific justification)

15

Conclusions

• Current 7.5% assumption is aggressive based on 10-year capital market expectations.

• Preferred actuarial assumption for IMRF is now 6.1% with anything up to 6.8% being routinely acceptable.

• The 6.8% upper bound can be stretched a little by giving extra weight to the 30-year expectations.

• But in our view, any assumption greater than 6.1% probably has less than a 50% chance of being achieved.

• Recommend decreasing assumed rate of return by at least 25 basis points (i.e., to 7.25% as previously recommended), and preferably by 50 basis points or more.

• Continued annual review of this assumption will be necessary.

16

Conclusions

• A reduction in assumed return will cause 2020 contribution rates to increase from 2019 levels, but recall that 2019 rates will be lower than current (2018) rates – 2018 average contribution rate – 11.24% – 2019 average contribution rate – 9.06% – 2020 estimated rate (using 7.25% return) – 10.15% to 10.65%

• Impact will vary by employer based on demographics • Continued progression of active members into Tier 2 cost

structure will decrease the contribution rate by about 0.10% of payroll per year on average

• 2020 rates will also be affected by 2018 investment return and carryover gains from 2017

17

IMRF Assumed Investment Return

Final Comments

• Lowering the actuarial assumed rate of return should not impact the asset allocation strategy or actual investment return to the plan

• Using more realistic assumed rate of return will be in the best interest of IMRF

18

APPENDIX

19

List of Investment Consulting Firms

Surveyed

• Callan • Wilshire • NEPC • PCA • Bank of New York Mellon • JP Morgan • RV Kuhn • Mercer • Marquette • Summit • Aon • Voya

20

Geometric vs. Arithmetic Return

• Arithmetic return is the arithmetic average of annual returns expected on a given portfolio over a given time horizon. For example maybe it is 7%.

• Standard deviation is a measure of the variability of return. For most portfolios today it is on the order of 10-15%.

• Variability drags down return. • Geometric return is the compounded return

expected on a given portfolio over a given time horizon. It will be lower than arithmetic due to variability.

21


• Suppose standard deviation is 10%. Then “most of the time” annual returns would be between 7%+10% and 7%-10% in our example.

• Compounded (Geometric) return would be about 50 basis points lower than arithmetic in that case.

• (1.17x0.97)1/2 = 1.0653 or about 6.5% compounded return.

• Variability drags down return!

22


• The expected geometric rate of return is the preferred actuarial assumption because over a long enough time horizon it has a 50% probability of being achieved.

• Expected arithmetic return is also reasonable because in any given year it has no expected gain or loss. – But it is important to remember that arithmetic return

has less than a 50% chance of being achieved over a time horizon if standard deviation is not 0%.

23

What Is an Appropriate Time Horizon?

• Present Value of Future IMRF Benefits is $48 Billion. 40+% is paid out in the next ten years and well over half in the first 15 years as shown below.

24

Years % Paid

1-10 40.58%

11-15 16.50%

16-30 30.62%

31-100 12.30%

All 100.00%

% of PVB Paid By year

What Is an Appropriate Time Horizon?

• In terms of time horizon, the first 10 to 15 years are very important.

• While the years after that do matter, there is not much of an empirical basis for developing assumptions that far into the future.

25

Summary

Actuarial Investment Return Assumption

Preferred Also Acceptable

Median (Geometric)

Mean (Arithmetic)

50% ↔Probability of Achieving↔ Less than 50%

26

Disclaimers

• This presentation shall not be construed to provide tax advice, legal advice or investment advice.

• This presentation expresses the views of the author and does not necessarily express the views of Gabriel, Roeder, Smith & Company.

27





AGENDA ITEM: GENERAL OBLIGATION BOND 2019A,

AUTHORIZATION TO SEEK BIDS: RECOMMENDED APPROVAL

BACKGROUND INFORMATION: The Board approved a staff

recommendation at the October 10, 2018 meeting with the intent to sell $3,200,000 in

General Obligation Bonds. The required public hearing was conducted at the beginning

of the November 14, 2018 meeting. (A portion of this $3,200,000 was used for the annual

G.O. Bond in the amount of $900,000.) The next step in the process is to formally

advertise seeking bids for the sale of $2,300,000 in General Obligation Bonds to fund the

construction of additional segments of the Bill Klingner Trail. The following notice of

bid will appear in the local newspaper on December 14, 2018:

BID ADVERTISEMENT

The Board of Commissioners of the Quincy Park District is requesting bids from financial institutions, or other interested parties, on the issuance of $2,300,000 principal amount of General Obligation Bonds. These bonds will close on April 1, 2019 and will mature on November 1, 2023. Bids are due no later than 2:00 P.M. on Friday, January 4, 2019. Bids must be submitted using the official bid form. The official bid form and further information is available by contacting Donald Hilgenbrinck, Treasurer, at the Quincy Park District, 217-223-7703, located at 1231 Bonansinga Dr., Quincy, Illinois.

Bids will be publically opened at the District’s Administrative Building on Friday,

January 4, 2019 at 2:00 p.m. A bid summary and staff recommendation for Board action

will be presented at the January 16, 2019 meeting.

FISCAL IMPACT: Cost of publication.

STAFF RECOMMENDATION: Staff recommends the Board authorize seeking

bids for the issuance of 2019A General Obligation Bonds in the amount of $2,300,000.


EXECUTIVE DIRECTOR REVIEW/APPROVAL:

BOARD ACTION:

OFFICIAL BID FORM

Due Date: 2:00P.M. Central time January 4, 2019

Board of Commissioners Quincy Park District 1231 Bonansinga Dr. Quincy, Illinois 62301 Board of Park Commissioners: For the $2,300,000.00 General Obligation Park Bonds, Series 2019A (Tax Exempt), of the Quincy Park District, Adams County, Illinois (the “District”), legally issued, we will pay the District $2,300,000.00 (no less than the par amount of bonds) for all of the Bonds, bearing interest as follows (a multiple of 1/8 or 1/20 of 1%),:

MATURITY SCHEDULE – November 1

2019 __________ _____%

2020 __________ _____%

2021 __________ _____%

2022 __________ _____%

2023 __________ _____%

Bonds totaling $2,300,000.00 will be dated and the issue closed on April 1, 2019. The District prefers to award the bid based on the lowest blended rate for the entire series and to make equalized amortized annual payments, based on the blended rate of the said bond series, to be due on November 1st of each year to include principal and interest. Bids must be submitted to Donald J. Hilgenbrinck, Treasurer of the Quincy Park District, 1231 Bonansinga Dr., Quincy, Illinois 62301, no later than 2:00 P.M. on January 4, 2019. Please mark GO BOND SEALED BID on the outside of the envelope. At that time, the bids will be opened publicly for review by the staff of the Quincy Park District. The bids are to be reviewed by the Board of Commissioners of the District at their Board Meeting scheduled for January 16, 2019 at 6:00 P.M. Any bids received after the due date will be rejected and returned unopened. The District will accept the facsimile transmission of a manually signed Official Bid Form at the risk of the bidder. The District will not be responsible for the confidentiality of bids submitted by facsimile transmission. Any delay in receipt of a facsimile bid, and any incompleteness or illegible portions of such bid is the responsibility of the bidder. Bids by facsimile should be transmitted to the attention of Quincy Park District Treasurer, fax number (217) 228-9209. The Board reserves the right to reject any and all bids and to waive any irregularities or technicalities that may arise in the bidding process. The District will not accept bids with any conditions attached to it.

By submitting a bid, the bidder makes the representation that it understands Chapman and Cutler LLP, Chicago, Illinois (“Bond Counsel”), represents the District in the Bond transaction and, if such bidder has retained Bond Counsel in an unrelated matter, such bidder represents that the signatory to this bid is duly authorized to, and does consent to and waive for and on behalf of such bidder, any conflict of interest of Bond Counsel arising from any adverse position to the District in this matter; such consent and waiver shall supersede any formalities otherwise required in any separate understandings, guidelines or contractual arrangements between the bidder and Bond Counsel. The Bonds are to be executed and delivered to us in accordance with the terms of this bid accompanied by the approving legal opinion of Bond Counsel. The District shall pay for the legal opinion. Attached hereto is a list of members of our account on whose behalf this bid is made.

ACCOUNT MANAGER INFORMATION

Entity Name ____________________________________________________

Name_______________________ Direct Phone (___)______________

Address_____________________ Fax Number (___)_______________

City_________________________ State/Zip______________________

By__________________________ Signature

Quincy Park District Fax: 217.228.9209 Phone: 217.223.7703 The foregoing bid is hereby accepted and the Bonds sold by ordinance of the District on January 16, 2019.

QUINCY PARK DISTRICT ADAMS COUNTY, ILLINOIS

_________________________________ President, Board of Park Commissioners





AGENDA ITEM: QUINCY PARK DISTRICT FULL TIME UNION EMPLOYEE CONTRACT: RECOMMENDED APPROVAL BACKGROUND INFORMATION: Negotiations between the Quincy Park District and the International Association of Machinists and Aerospace Workers (I.A.M.A.W.) were conducted in November 2018. The Board heard a brief summary of the tentative changes to the Full Time Union Employee Contract in November. At that meeting, Commissioner Jeff Steinkamp agreed to join the negotiating team. FISCAL IMPACT: The impact for FY 2019 would be approximately $8,360 for twelve employees. This amount is accounted for in the FY 2019 budget previously approved. STAFF RECOMMENDATION: I recommend the Board approve the three year contract with I.A.M.A.W. District 9 Full Time Union Employees. PREPARED BY: Rome Frericks, Executive Director BOARD ACTION:

PUBLIC INPUT

board of commissioners - quincy park district · 2018-12-07 · 715 ilcs 5/2.1. in witness, the...

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