HomeMy WebLinkAbout07052022 City Council Packet ext(1)55 W. TOMPKINS STREET
GALESBURG, IL 61401
WWW.CI.GALESBURG.IL.US
City Council Agenda
July 5, 2022
City Council Meeting Agenda
City of Galesburg, Illinois
City Council Chambers
July 5, 2022
Galesburg City Council meetings are streamed live on the City’s website and Comcast channel 7.
5:30 p.m. Roll Call Pledge of Allegiance
Invocation
Approve Minutes from June 20, 2022
Presentation Youth Commission
Consent Agenda #2022-13
22-8012 Bills and Advance
Checks Approval and warrants drawn in payment of same
Passage of Ordinances and Resolutions
22-1020 Ordinance Addition of a Class A liquor license (Final Reading)
22-1021 Ordinance Amendment to Section 152.119 High Tunnel Structures (First Reading)
Bids, Petitions and Communications
22-3023 Bid Phase VI Lead Water Line Replacement
Public Comment
City Manager’s Report
Miscellaneous Business (Agreements, Approvals, Etc.)
Town Business
22-9014 Bills
22-9015 Receive Town Audit for Year Ending 12/31/2021
Closing Comments
Adjournment
CITY MANAGER’S OFFICE
Operating Under Council – Manager Government Since 1957
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Page 1 of 2
CITY COUNCIL MEETING
City Manager’s Report
July 5, 2022
CONSENT AGENDA #2022-13
Item 22-8012 Bills
Bills and Advanced Checks are submitted for approval; please direct questions to Gloria Osborn,
Director of Finance and Information Systems.
ORDINANCES AND RESOLUTIONS
Item 22-1020 Addition of a Class A liquor license (Final Reading)
Staff recommends approval of amending Section 113.043 (A) of the Galesburg Municipal Code to
increase the limitation of class A-1 liquor licenses from 25 to 26. The new owners of Knox
Investments, Inc. (d/b/a Showgirls) were approved for an Adult Establishment License and would
like to reapply for a liquor license. A Class A-1 license would authorize Showgirls to sell alcoholic
liquor for consumption either on or off the premises. They also plan to apply for gaming with the
State of Illinois Gaming Board.
Item 22-1021 High Tunnel Structures (First Reading)
The Planning and Zoning Commission recommends amending Chapter 152 regulating high tunnel
structures. Staff concurs with the recommendation. A high tunnel structure (HTS) is a translucent
plastic covered structure that is at least six feet tall and is utilized as a greenhouse that can assist
a gardener in extending the growing season up to year-round. The proposed amendment
includes extending the time allowed for lighting inside an HTS from 6:00 am – 6:00 pm to 5:00
am – 10:00 pm in all zoning districts that allow an HTS; and allowing an HTS as a permissive or
accessory uses in the Agricultural, Light Industrial (M1) and General Business (B2) zoning districts.
BIDS, PETITIONS AND COMMUNICATIONS
Item 22-3023 Phase VI Lead Water Line Replacement
Staff recommends approval of the bid, subject to IEPA approval, in the amount of $2,615,850.00
from J.C. Dillon Inc. from Peoria, IL for Phase VI of replacement of lead water service lines
financed through a forgivable loan from the Illinois Environmental Protection Agency (IEPA)
Public Water Supply Loan Program. The city received one bid for the project from J.C. Dillon Inc.
in the amount of $2,615,850.00 averaging $5,231.70 per line which is 34.9% higher than the
phase V bid. The bid for this project includes replacing an estimated 500 lead service lines. Since
the time the quantities were put together for the project it has been determined that the actual
number needing to be replaced will be about 400 lead service lines. This would lower the project
cost to approximately $2.2 million. In the past, the IEPA has provided $2 million in a forgivable
loan for replacement of lead service lines. Given that this is the last phase of the City’s project,
the IEPA is working on providing the city up to the $2.2 million needed for this project. If the
IEPA is not able to secure the additional funds, it is planned for the Water Fund to fund the
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Page 2 of 2
$200,000 amount above the $2 million forgivable loan. The IEPA will forgive 100 percent of the
loan amount. After Phase VI is completed all approximately 3,500 lead water service lines will
have been replaced.
CITY MANAGER’S REPORT
MISCELLANEOUS BUSINESS (Agreements, Approvals, Etc.)
TOWN BUSINESS
Item 22-9014 Town Bills
Item 22-9015 Town Audit
Respectfully submitted,
Wayne Carl
Interim City Manager
Galesburg City Council Regular Meeting
City Council Chambers
55 West Tompkins Street, Galesburg, Illinois
June 20, 2022
5:30 p.m.
Called to order by Mayor Peter Schwartzman at 5:30 p.m.
Roll Call #1: Present: Mayor Peter Schwartzman, Council Members Bradley Hix, Kevin Wallace,
Dwight White, Jaclyn Smith-Esters, Sarah Davis, and Larry Cox, 7. Absent: Council Member
Wayne Dennis, 1. Also Present: Interim City Manager Wayne Carl, City Attorney Brad Nolden,
and City Clerk Kelli Bennewitz.
Mayor Schwartzman declared a quorum present.
The Pledge of Allegiance was recited.
Semenya McCord gave the invocation.
Council Member Smith-Esters moved, seconded by Council Member White, to approve the
minutes of the City Council’s regular meeting from June 6, 2022.
Roll Call #2:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
Nays: None
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
Presentation: Josh Bradbury, Darrin Ford, and Matt Gilliland, for i3 Broadband.
●Fiber to home provider of high-speed internet for over 20 years.
●Working with Peoria, Champaign-Urbana, Springfield, and others.
●Ranked in top five nationally for customer service.
●Discussed pre-construction communications.
●Pricing information is available on website - www.i3broadband.com
Presentation: Judy Guenseth, Housing Coordinator, answered questions regarding the Housing
Repair Assistance Program.
●Great need for housing repair but many cannot afford it.
●She will meet with individuals and help them through the process as well as redirect
them to other programs available.
●Staff will look and see if the application can be made simpler.
●A list of licensed contractors is available at the City Clerk’s office.
●Applications will be taken on a first come first serve basis.
Council Member White left the meeting at 6:17 p.m. and returned at 6:20 p.m.
Presentation: Blue Ribbon Award -- 1130 Maple Avenue
June 20, 2022 Page 1 of 9
CONSENT AGENDA #2022-12
All matters listed under the Consent Agenda are considered routine by the City Council and will
be enacted by one motion.
22-2033
Approve Resolution 22-28 authorizing the transfer of $40,000 from the TIF II Fund to the TIF IV
Fund for Iron Spike Brewing Company, LLC for eligible renovation costs on a building at 150 East
Simmons Street.
22-2034
Approve Resolution 22-29 authorizing the transfer of $22,039.91 from the TIF II Fund to the TIF
IV Fund for The Bar 65, Inc. for eligible renovation costs on a building at 65 South Cherry Street.
22-2035
Approve Resolution 22-30 authorizing the transfer of $156,106.92 from the TIF II Fund to the TIF
IV Fund for the Galesburg Symphony Society/Knox-Galesburg Symphony for eligible renovation
costs on a building at 95 North Seminary Street.
22-2036
Approve Resolution 22-31 extending the Illinois Housing Development Authority’s Single Family
Rehabilitation Grant Program through December 31, 2022.
22-8011
Approve bills in the amount of $890,203.37 and advance checks in the amount of $167,205.04.
Council Member White inquired about some items on the bills, which were explained by Interim
City Manager Carl.
Council Member Smith-Esters moved, seconded by Council Member Davis, to approve Consent
Agenda 2022-12.
Roll Call #3:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
Nays: None
Absent: Council Member Dennis, 1.
Chairman declared motion carried by omnibus vote.
PASSAGE OF ORDINANCES AND RESOLUTIONS
22-1018
Council Member Wallace moved, seconded by Council Member White, to approve Ordinance
22-3674 on final reading amending Chapter 30 of the Galesburg Municipal Code amending the
time limit of a speaker from three minutes to five minutes.
Roll Call #4:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
June 20, 2022 Page 2 of 9
Nays: None
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
22-1019
Council Member Smith-Esters moved, seconded by Council Member Davis, to approve
Ordinance 22-3675 on final reading amending Chapter 90 of the Galesburg Municipal Code
regulating Beekeeping.
Roll Call #5:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
Nays: None
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
22-1020
Ordinance on first reading amending Section 113.043 (A) of Chapter 113 of the Galesburg
Municipal Code regarding the limitation on the number of Class A-1 liquor licenses.
22-2037
Council Member Hix moved, seconded by Council Member White, to approve Resolution 22-32
to accept a Department of Commerce & Economic Opportunity grant in the amount of
$200,000 for the replacement of the Galesburg Fire Department Training Tower at the Dale May
Training Site. The project is estimated to cost $325,000 and the City’s share of $125,000 will be
paid from the Grant Fund. Council Member Hix thanked Representative Dan Swanson for his
assistance and support of this grant.
Roll Call #6:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
Nays: None
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
BIDS, PETITIONS, AND COMMUNICATIONS
PUBLIC COMMENT
Vida Schultz addressed the Council and noted that the Save Hawthorne Pool group is still active
and are currently looking at painting a mural on the former handball wall near the pool. They
are also staying in touch with Elizabth Varner and Don Miles. Interim City Manager Carl stated
that staff met with the consultants recently and that the bid documents should be going out in
July.
Jeannette Chernin distributed copies of pictures she had taken of the former Broadview hotel.
These pictures show broken windows, open doors, and trash and debris on the property. She
inquired if something could be done before the Railroad Days Festival since the carnival will
have close proximity to the hotel. Interim City Manager Carl stated that staff is working with a
contractor on boarding up the property.
June 20, 2022 Page 3 of 9
Chernin also thanked the Council for getting the Pride flag flown on the City square and
appreciates the representation.
Robert Cain addressed the Council inquiring if the BIRD scooters had lights on them. It was
noted that they do. He feels that the motorized bikes need to be plated and licensed. He is also
pleased to see the work on the new Library.
CITY MANAGER’S REPORT
Interim City Manager Wayne Carl reported that the Traffic Advisory Committee discussed some
potential pros and cons of allowing utility vehicles or golf carts on City streets in Galesburg.
Pros included the following:
●Residents may benefit from having an alternative mode of transportation, especially
when traveling shorter distances within a neighborhood.
●It may be more fuel efficient, depending on the vehicle.
●For some, it would be a benefit to living in Galesburg, as not all communities allow the
use of these vehicles.
Potential cons discussed were as follows:
●Crashes involving these vehicles could be more prone to serious or fatal injuries.
●Galesburg has more heavily traveled streets than smaller communities where these are
typically allowed.
●There may be a learning curve in implementing the program and ensuring residents are
aware of the requirements.
●Overall enforcement of the requirements associated with operating these vehicles
would be a concern. Primarily, it may be difficult to enforce the vehicles not traveling or
crossing busier streets.
●Insuring unlicensed or unregistered motorists are not driving these vehicles.
●Some residents may not like the use of these vehicles in neighborhoods, as they can
travel off the roadway and could end up on private property.
●Also, there may be noise concerns when using some of these vehicles on residential
streets.
●The City may have to provide a staff member that would have to inspect vehicles each
year for compliance when they register.
The Committee discussed the pros and cons, and ultimately did not recommend allowing these
vehicles on City streets. Primarily, the safety concerns and other issues mentioned outweighed
some of the benefits that were discussed.
Council Member Cox stated that the licensing could be used as a revenue source and that strict
restrictions could be placed to ensure safety. Council Member Hix believes that this subject
might be worthy of consideration and that they would be enforced just like vehicles. Council
Member Smith-Esters stated that she would be concerned about children on these vehicles,
which are not like scooters, and that it would be hard to enforce in general.
June 20, 2022 Page 4 of 9
MISCELLANEOUS BUSINESS (Agreements, Approvals, Etc.)
Council Member Smith-Esters moved, seconded by Council Member Davis, to remove agenda
item 22-4049 from the table.
Roll Call #7:
Ayes: Council Members Wallace, White, Smith-Esters, and Davis, 4.
Nays: Council Member Hix, 1.
Absent: Council Member Dennis, 1.
Abstain: Council Member Cox, 1.
Chairman declared motion carried.
22-4049
Council Member Smith-Esters moved, seconded by Council Member White, to approve a
professional services agreement in the amount of $18,800 plus time and material for assisting
the Council with determining the programs and services to be located in a Community Center.
Roll Call #8:
Ayes: Council Members Wallace, White, Smith-Esters, and Davis, 4.
Nays: Council Member Hix, 1.
Absent: Council Member Dennis, 1.
Abstain: Council Member Cox, 1.
Chairman declared motion carried.
22-4059
Council Member Smith-Esters moved, seconded by Council Member Wallace, to approve a
settlement agreement and release of claims in the amount of $180,000.
Roll Call #9:
Ayes: Council Members Wallace, White, Smith-Esters, Davis, and Cox, 5.
Nays: Council Member Hix, 1.
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
22-4060
Council Member Smith-Esters moved, seconded by Council Member Cox, to approve a facade
grant not to exceed $40,000 for Iron Spike Brewing Company, LLC., 150 East Simmons Street.
Roll Call #10:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
Nays: None
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
22-4061
Council Member Smith-Esters moved, seconded by Council Member Cox, to approve a facade
grant not to exceed $22,039.91 for The Bar 65, Inc., 65 South Cherry Street.
Roll Call #11:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
Nays: None
June 20, 2022 Page 5 of 9
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
22-4062
Council Member Smith-Esters moved, seconded by Council Member White, to approve a facade
grant in the amount $156,106.92, to be paid out in three equal installments, for the Galesburg
Symphony Society/Knox Galesburg Symphony, 95 North Seminary Street.
Roll Call #12:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
Nays: None
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
22-4063
Council Member Smith-Esters moved, seconded by Council Member Davis, to move forward
with the demolition process on the following properties:
1. 701 North Prairie Street (residence and detached garage)
2. 213 Pine Street (residence)
3. 1169 Lombard Street (garage)
4. 1145 East South Street (residence and detached garage)
Roll Call #13:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
Nays: None
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
22-4064
Council Member Smith-Esters moved, seconded by Council Member Davis, to approve a
non-exclusive option to purchase real estate agreement for the property the City owns on West
Carl Sandburg Drive (2.96 acres).
Roll Call #14:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
Nays: None
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
Council Member Smith-Esters moved, seconded by Council Member Davis, to sit as the Town
Board. The motion carried.
TOWN BUSINESS
22-9013
Trustee Davis moved, seconded by Trustee Cox, to approve Town bills and warrants be drawn in
payment of same.
Fund Title Amount
June 20, 2022 Page 6 of 9
Town Fund $4,018.11
General Assistance Fund $5,966.06
IMRF Fund $1,767.12
Social Security/Medicare Fund
Liability Fund
Audit Fund
Total $11,751.29
Roll Call #15:
Ayes: Trustees Hix, Wallace, Smith-Esters, White, Davis, and Cox, 6.
Nays: None
Absent: Trustee Dennis, 1.
Chairman declared motion carried.
Council Member Smith-Esters moved, seconded by Council Member Wallace, to resume as the
City Council. The motion carried.
CLOSING COMMENTS
Council Member Hix announced that the Lolita Junk Memorial Golf Outing for the United Way
will be held this Friday at Bunker Links Golf Course. Also, the Public Schools Foundation will also
hold an outing at Bunker on July 9th. Information for both outings can be found online. He also
noted that several of the items questioned on the bills for the golf course (golf balls and carts)
are used to generate revenue.
Council Member Wallace thanked those who attended and participated in the meeting. He
noted that his goal is to get some properties in his Ward cleaned up but understands that it is a
process to do so. He hopes to beautify the community for future generations.
Interim City Manager Carl asked Fire Chief Hovind to report on fire pits and recreational
burning. Chief Hovind noted that there are two types of recreational fires:
●In a container such as an outdoor fireplace or a fire pit and does not require a permit.
○All outdoor fireplaces must be constructed of brick, metal, clay or other
noncombustible materials commercially manufactured and specifically designed
for the purpose of recreational fires.
○Outdoor fireplaces must have at least 5 feet of clearance from walls and fencing.
○The opening (top) of a fire pit cannot exceed 2 feet in inside width.
○The sides of a fire pit must be enclosed and constructed of bricks, concrete
blocks, heavy gauge metal, or other non-combustible materials.
●On open ground fire (weiner roast), which will require a permit from the Fire
Department, however, there is no charge for this permit.
○Allowable hours for a recreational fire on the ground are between 10 a.m. and 10
p.m. and maximum length of time for this fire shall be four hours.
○Permits need to be requested by 9 a.m. on the day the event is to be held.
Twenty-four hour notice is appreciated.
○The fire must be attended at all times by an adult.
June 20, 2022 Page 7 of 9
○A method of fire control and extinguishment shall be immediately available for
utilization. This method may be a minimum 4A rated fire extinguisher, dirt, sand,
water barrel, garden hose, or water truck.
○Fire fuel shall consist of dry seasoned wood. No construction wood, landscape
waste, brush, or household trash is allowed.
○The pile of burn material shall be of a size not larger than three feet in diameter
and two feet in height.
○The fire must be located a minimum of 25 feet from any structure or other
combustible object (fence, tree, shrub).
○The fire shall be thoroughly extinguished at the conclusion of the event or by the
expiration time on the permit whichever comes first.
Council Member White thanked everyone who came to the Juneteenth celebration at Standish
Park and expressed how important freedom is and how the country was built on the backs of
many who weren’t free. He reminded everyone that Galesburg was built by abolitionists but
they weren’t able to walk down Main Street or enjoy certain areas of Lake Storey.
Council Member Smith-Esters stated that she was able to enjoy Lakeside Waterpark with her
son for the first time and had a blast. She also invited the public to join the Youth Commission
on Tuesday for clean up at the park at Lombard School. She also noted that Commission
members will be doing a college visit at Carl Sandburg College on Monday, June 27th. Anyone
interested in attending can register online on the City’s website.
Council Member Davis announced that Prairie Players Community Theatre will be presenting
Rodgers & Hammerstein’s “A Grand Night for Singing”on July 22-24, 2022. Auditions for the
performance will be June 14-21, 2022,
Mayor Schwartzman stated that the Knox Community lost a beloved member of their faculty
and a coach, Jonathan Powers. He also sent well wishes to Council Member Dennis who
couldn’t be at the meeting due to back issues.
The Mayor reminded everyone that the Primary Election will take place on June 28th. He noted
that City residents can vote early at City Hall and that the Election Office would be more than
happy to help answer any questions if needed.
He also stated that this past weekend was amazing with Father’s Day and the Juneteenth
celebration. He noted that he has two daughters who grew up here and was honored to be
recognized, along with Council Member White, for being fathers at the celebration. He also
congratulated White for his performance and portrayal at the celebration. The Mayor also
announced that on Saturday there was an anti-stigma event at Standish Park hosted by
Bridgeway and their Recovery Oriented System of Care (ROSC) program.
The Mayor also announced that there is a new water feature at Lakeside and thanked Elizabeth
Varner, Interim Parks & Recreation Department Director, and her staff for their hard work in
getting the element open.
June 20, 2022 Page 8 of 9
There being no further business, Council Member Wallace, seconded by Council Member
White, to adjourn the regular meeting at 7:33 p.m.
Roll Call #16:
Ayes: Council Members Hix, Wallace, White, Smith-Esters, Davis, and Cox, 6.
Nays: None
Absent: Council Member Dennis, 1.
Chairman declared motion carried.
Peter D. Schwartzman, Mayor
Kelli R. Bennewitz, City Clerk
June 20, 2022 Page 9 of 9
User:
Printed:06/28/2022 - 11:02AM
ABrown
Transactions by Account
Batch:00005.07.2022
Accounts Payable
Account Number Vendor AmountDescription PO No Date
001-0000-10701-00 IL Tax Increment Assoc 01/23 - 06/23 Dues 425.0006/28/2022
001-0000-10701-00 iTouch Biometrics, LLC 01/23 - 07/23 - Law maintenance, 10 Print & Palm warranty 1,155.0006/28/2022
001-0000-10801-00 Advance Auto Parts Oil filters 34.5606/28/2022
001-0000-10802-00 Herr Petroleum Corp 7,000 Gal diesel #2 35,707.23 000009209806/28/2022
001-0000-10802-00 Herr Petroleum Corp 8,001 Gal reg ethanol 35,307.85 000009209806/28/2022
001-0000-20102-00 CenturyLink 06/22 Service 1,587.6306/28/2022
001-0000-31010-00 Downtown Community Partnership of GalesburgRefund of Class P liquor license 50.0006/28/2022
001-0000-31120-00 Terrie Davis Refund permanent pet registration 15.0006/28/2022
001-0000-31120-00 Melissa Oeth Return - permanent pet registration 15.0006/28/2022
001-0000-31300-00 Shawn McCormick Rental housing license refund 20.0006/28/2022
001-0000-36410-00 Bridgeway Reimbursement for tent permit 40.0006/28/2022
74,357.27Subtotal for Divison: 0000
001-0115-61000-00 Discount Printing 5000 Envelopes 340.0006/28/2022
001-0115-61000-00 Office Specialists, Inc.Binder, pocket files 87.8506/28/2022
001-0115-61000-00 Office Specialists, Inc.Windex 6.4606/28/2022
434.31Subtotal for Divison: 0115
001-0145-51010-00 Law Offices of Miller, Hall & Triggs 05/22 Legal service 1,197.0006/28/2022
1,197.00Subtotal for Divison: 0145
001-0160-51000-00 Credit Collection Partners 05/22 Service 75.0006/28/2022
001-0160-59520-00 Precious Dortch Stipend - 6/9/22 Youth Commission 30.0006/28/2022
001-0160-59520-00 Chantiara Jackson Stipend - 06/09/22 Youth Commission 30.0006/28/2022
001-0160-59520-00 Mia Haneghan Stipend - 6/9/22 Youth Commission 30.0006/28/2022
001-0160-59520-00 Eciel Burns Stipend - 6/9/22 Youth Commission 30.0006/28/2022
001-0160-59520-00 Joy Basosa-Nzumba Stipend - 6/9/22 Youth Commission 30.0006/28/2022
001-0160-59520-00 Zakary Warfield Stipend - 6/9/22 Youth Commission 30.0006/28/2022
001-0160-59523-00 Galesburg Downtown Council 2021 Property Tax Levy - additional maintenance 16,039.4206/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 1
22-8012
Account Number Vendor AmountDescription PO No Date
001-0160-59523-00 Galesburg Downtown Council 2021 Property Tax Levy - maintenance 10,692.9506/28/2022
26,987.37Subtotal for Divison: 0160
001-0205-51000-00 Great Eastern Mgmt., Inc.Transportation Alliance Bank 240.0006/28/2022
001-0205-51000-00 US Sterling Capital Corp., Inc.Patriot Bank 240.0006/28/2022
480.00Subtotal for Divison: 0205
001-0305-55000-00 IL Tax Increment Assoc 07/22 - 12/22 Dues 425.0006/28/2022
425.00Subtotal for Divison: 0305
001-0306-55400-00 Kendall Zimmerman Mowing - 1083 W North St 50.0006/28/2022
001-0306-55400-00 Werner Restoraton Services, Inc.Board Up Service - 1150 W Carl Sandburg 1,523.0606/28/2022
001-0306-55400-00 Kendall Zimmerman Yard waste removal - 676 N Prairie St 30.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Mattress and carpet removal - 218 Duffield 108.0006/28/2022
001-0306-55400-00 Werner Restoraton Services, Inc.Emergency Board Up Service - 99 N Elm St 541.3306/28/2022
001-0306-55400-00 Kendall Zimmerman Mowing - 1453 W Losey St 50.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Trash and debris removal - 721 Mulberry 437.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Call out fee - 669 N Cedar 30.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Call out fee - 366 Ohio 30.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Trash and debris removal - 213 Pine 287.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Trash and debris removal - 246 W North 247.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Call out fee - 1409 E Main 30.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Mattress and cupboard removal - 571 E South 78.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Trash and debris removal - 618 Michigan Ave 1,124.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Call out fee - 919 N Henderson 30.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Trash and debris removal - 99 N Elm 1,973.0006/28/2022
001-0306-55400-00 Kendall Zimmerman Call out fee - 740 Whiting 30.0006/28/2022
001-0306-55500-00 Ford of Galesburg Alignment #402 139.9406/28/2022
001-0306-62500-00 Ford of Galesburg Hub bearing assembly #402 231.8206/28/2022
001-0306-62500-00 Ford of Galesburg Nut #402 3.0606/28/2022
001-0306-62500-00 Advance Auto Parts Brake pads #402 38.3406/28/2022
001-0306-62500-00 Ford of Galesburg Control arm #402 282.5606/28/2022
001-0306-62500-00 Ford of Galesburg Trail link #402 97.3706/28/2022
7,391.48Subtotal for Divison: 0306
001-0445-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 9.8406/28/2022
001-0445-55700-00 Four Seasons Pest Control 05/22 Service 20.0006/28/2022
001-0445-57500-00 Aramark Uniform Serv. Inc.06/22 Service 61.8406/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 2
Account Number Vendor AmountDescription PO No Date
001-0445-57500-00 Aramark Uniform Serv. Inc.06/22 Service 61.8406/28/2022
001-0445-57500-00 Aramark Uniform Serv. Inc.06/22 Service 61.8406/28/2022
001-0445-62500-00 ALTA Construction Eq IL Filter kit #187 369.6406/28/2022
001-0445-62500-00 Advance Auto Parts Oil filter #152 45.8406/28/2022
001-0445-62500-00 Advance Auto Parts Brake pads #152 91.6306/28/2022
001-0445-62500-00 Advance Auto Parts Air filter #152 17.1406/28/2022
001-0445-62500-00 Advance Auto Parts Oil filter #152 11.8906/28/2022
001-0445-62500-00 Advance Auto Parts Oil filter #168 10.1406/28/2022
001-0445-62500-00 Advance Auto Parts Fuel filter #168 20.2906/28/2022
001-0445-62500-00 Advance Auto Parts Air filter #168 18.8906/28/2022
001-0445-63000-00 Napa Auto Parts Cable ties 38.0706/28/2022
001-0445-63000-00 Advance Auto Parts Adhesive high tack 9.6506/28/2022
001-0445-63000-00 Advance Auto Parts Plastic weld 7.6206/28/2022
001-0445-63000-00 Advance Auto Parts Shop light bulb 6.4906/28/2022
001-0445-63000-00 Lawson Products, Inc.Screws, o-rings 92.5706/28/2022
955.22Subtotal for Divison: 0445
001-0450-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 59.0206/28/2022
001-0450-55500-00 Bobcat of Peoria, Inc Planer repair #139 650.8406/28/2022
001-0450-55700-00 Four Seasons Pest Control 05/22 Service 20.0006/28/2022
001-0450-62500-00 Advance Auto Parts Marker lamp #140 16.1206/28/2022
001-0450-62500-00 Advance Auto Parts Fuel filters #139 4.4006/28/2022
001-0450-62500-00 Advance Auto Parts Oil filter #114 30.7906/28/2022
001-0450-62500-00 Nichols Diesel Service, Inc.Wheel speed sensor #108 102.8706/28/2022
001-0450-62500-00 Mutual Wheel Co., Inc.U-bolts #108 93.7406/28/2022
001-0450-62500-00 Mutual Wheel Co., Inc.Stud #108 21.5606/28/2022
001-0450-62500-00 O'Reilly Auto Parts Switch #302 4.9906/28/2022
001-0450-66500-00 Powell & Sons Safety Service Plow for truck 107 13,000.00 000009217006/28/2022
14,004.33Subtotal for Divison: 0450
001-0505-51000-00 Stephen L Woody Polygraph exams 900.0006/28/2022
001-0505-51000-00 Campion, Barrow & Assoc.IL Public Safety - Law Enforcement Testing - A Landrum 455.0006/28/2022
1,355.00Subtotal for Divison: 0505
001-0510-51000-00 William R. Dickerson Framing service 400.0006/28/2022
001-0510-51000-00 Bridgeway Training Services 113 lbs secure document destruction 22.6006/28/2022
001-0510-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 4.9206/28/2022
001-0510-54500-00 Patr Ruggles Gas - DRE Class - Carol Stream, IL - P Ruggles 67.7406/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 3
Account Number Vendor AmountDescription PO No Date
001-0510-55000-00 IL Public Safety Agency Network BULLET/ALECS subscription - 6 months 4,674.0006/28/2022
001-0510-55500-00 Dave Dunn's Auto Body, Inc.Police interceptor vehicle # 23 dent repair 300.0006/28/2022
001-0510-55500-00 Supreme Radio Communications, Inc.4 Radios 4,795.6806/28/2022
001-0510-57000-00 Envision Insurance Group Notary Bond - S Cromien 30.0006/28/2022
001-0510-61000-00 Badge Frame, Inc Engraved name plate - Boynton 21.0006/28/2022
001-0510-61000-00 Office Specialists, Inc.Foam cups 72.7006/28/2022
001-0510-61000-00 Office Specialists, Inc.Investigation folders 58.3306/28/2022
001-0510-61000-00 Office Specialists, Inc.Napkins 63.6906/28/2022
001-0510-61000-00 Office Specialists, Inc.Labels 119.7006/28/2022
001-0510-62500-00 Advance Auto Parts Caliper #31 118.4906/28/2022
001-0510-62500-00 Advance Auto Parts Rotor #31 58.4906/28/2022
001-0510-62500-00 Ford of Galesburg Valve #29 44.7306/28/2022
001-0510-62500-00 Ford of Galesburg Seat track assembly #31 778.9306/28/2022
001-0510-62500-00 Ford of Galesburg Shield #22 77.2706/28/2022
001-0510-67000-00 Blue 360 Media Illinois Criminal and Traffic Law Manual 79.7506/28/2022
001-0510-67500-00 Ray O'Herron Co., Inc.Raincoats 2,702.6906/28/2022
001-0510-67500-00 Ray O'Herron Co., Inc.New hire uniforms - J Fox, T Oligney-Estill 170.1606/28/2022
001-0510-67500-00 PH&S Products, LLC Nitrile gloves 196.0006/28/2022
001-0510-67500-00 Ray O'Herron Co., Inc.Armorskin Base Poly SS MB MR 88.87 000009211406/28/2022
001-0510-67500-00 PH&S Products, LLC Nitrile gloves 196.0006/28/2022
001-0510-67500-00 Ray O'Herron Co., Inc.Sleeve braid 8.9906/28/2022
15,150.73Subtotal for Divison: 0510
001-0525-54700-00 Royce Kunkle Mileage - Crossing Guard Vehicle - Galesburg, IL - R Kunkle 38.0306/28/2022
38.03Subtotal for Divison: 0525
001-0550-55800-00 iTouch Biometrics, LLC 08/22 - 12/22 - Law maintenance, 10 Print & Palm warranty 825.0006/28/2022
001-0550-85500-00 Knox County Sheriff's Department 07/22 Share of Ambulance Service 674.8206/28/2022
1,499.82Subtotal for Divison: 0550
001-0605-51000-00 Catherine Mendy Translation of Fire Dept safety instructions 105.0006/28/2022
001-0605-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 137.7206/28/2022
001-0605-55000-00 NFPA - Nat'l Fire Protection Assn.2022 NFPA Membership Renewal 175.0006/28/2022
001-0605-55500-00 American Test Center Annual safety inspection #22-1242, Test Unit #53 and #51 2,965.6506/28/2022
001-0605-61000-00 Office Specialists, Inc.Paper 43.9906/28/2022
001-0605-61000-00 Office Specialists, Inc.Paper 8.9106/28/2022
001-0605-62500-00 Advance Auto Parts Fuel pump #56 120.6906/28/2022
001-0605-62500-00 Advance Auto Parts Oil filter #56 3.8406/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 4
Account Number Vendor AmountDescription PO No Date
001-0605-62500-00 Advance Auto Parts Oil filter #55 55.6406/28/2022
001-0605-65000-00 Office Specialists, Inc.Laundry detergent 44.5506/28/2022
001-0605-65000-00 Office Specialists, Inc.Paper towels 46.2406/28/2022
001-0605-65000-00 Office Specialists, Inc.Paper towels, lysol, trash liners 114.2206/28/2022
001-0605-65000-00 Office Specialists, Inc.Clay oil absorbant 26.9306/28/2022
001-0605-65000-00 Office Specialists, Inc.Clay oil absorbant 134.6706/28/2022
001-0605-65000-00 Office Specialists, Inc.Dish soap, sponges 25.9106/28/2022
001-0605-65500-00 SCBAS, Inc.Materials to repair Fremont fill station 1,860.9206/28/2022
001-0605-65500-00 Municipal Emergency Services, Inc Triple tube assembly 212.0006/28/2022
001-0605-66000-00 Galesburg Electric, Inc.Light bulbs 287.1006/28/2022
001-0605-66500-00 Witmer Public Safety Group Circul-Air Dual Purpose Drying Cabinet 20,651.73 000009215706/28/2022
001-0605-67500-00 Ray O'Herron Co., Inc.New hire uniform - H Stevenson 50.3306/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Cap - K Harms 16.5006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Caps - J Pendergast 33.0006/28/2022
001-0605-67500-00 Municipal Emergency Services, Inc Credit - gauntlet -150.0006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Cap - A Nelson 16.5006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Caps - A O'Daniel 33.0006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Pants - J Pedigo 79.9806/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Pant - J Moffitt 39.9906/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Caps 33.0006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Caps - D Farrell 49.5006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Caps - D Clayton 33.0006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Cap - T Yocum 16.5006/28/2022
001-0605-67500-00 Sandry Fire Supply LLC Helmet - H Stevenson 331.7706/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Cap - A Johnson 16.5006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Pant - A Nelson 39.9906/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Caps - J Seitz 33.0006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Pants - A Spataro 79.9806/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Cap - A Spataro 16.5006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Cap - D Rogers 16.5006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Performance tees - J Brignall 42.0006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Caps - M Lewis 33.0006/28/2022
001-0605-67500-00 Midwest Uniform Supply, Inc Caps - R Hovind 33.0006/28/2022
27,914.25Subtotal for Divison: 0605
001-0630-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 4.9206/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 5
Account Number Vendor AmountDescription PO No Date
4.92Subtotal for Divison: 0630
Subtotal for Fund 001 172,194.73
011-0000-66000-00 Galesburg Builders Supply, Inc.Portand Cement Concrete for 2022 246.38 000009208906/28/2022
011-0000-66000-00 Galesburg Builders Supply, Inc.High performance patching mix for 2022 281.59 000009208806/28/2022
011-0000-66000-00 Galesburg Builders Supply, Inc.Portand Cement Concrete for 2022 228.00 000009208906/28/2022
011-0000-66000-00 Mill Creek Mining, Inc CA-6 White Rock for 2022 1,922.42 000009208606/28/2022
2,678.39Subtotal for Divison: 0000
Subtotal for Fund 011 2,678.39
014-0000-55700-00 Laverdiere Construction, Inc.2022 Miscellaneous Sidewalk Replacement 70,813.15 000009220706/28/2022
014-0000-55700-00 JJ&TS, Inc Spring weed & feed service - Monroe St 286.7506/28/2022
014-0000-64500-00 Vulcan, Inc.Reflective sheeting 765.0006/28/2022
014-0000-64500-00 Vulcan, Inc.Signs 1,731.0006/28/2022
014-0000-64500-00 Sherwin Williams Co.Paint 50.9906/28/2022
014-0000-64500-00 Galesburg Welding, Inc Bucket platforms 188.5306/28/2022
014-0000-66500-00 Powell & Sons Safety Service Plow for truck 107 6,435.00 000009217006/28/2022
014-0000-78010-00 Gunther Construction Co., a div. of UCM, IncWest Street Reconstruction - Tompkins to Main 16,291.85 000009219306/28/2022
014-0000-78050-00 Gunther Construction Co., a div. of UCM, IncWest Street Reconstruction - storm drain portion 33,314.17 000009219306/28/2022
014-0000-78070-00 Gunther Construction Co., a div. of UCM, IncWest Street Reconstruction - Sidewalk portion 588.85 000009219306/28/2022
130,465.29Subtotal for Divison: 0000
Subtotal for Fund 014 130,465.29
018-0000-62500-00 Key Equipment & Supply Co Water manifold #125 647.5706/28/2022
018-0000-62500-00 Napa Auto Parts Split looms #105 29.5006/28/2022
018-0000-62500-00 Napa Auto Parts Switches #105 15.3806/28/2022
018-0000-62500-00 Ray O'Herron Co., Inc.Strobe lights #105 355.9806/28/2022
018-0000-78050-00 Klingner & Associates P.C.Preparation of construction docs for the South St storm sewer 11,960.50 000009217806/28/2022
13,008.93Subtotal for Divison: 0000
Subtotal for Fund 018 13,008.93
019-0000-20102-00 CenturyLink 06/22 Service 537.6606/28/2022
019-0000-33372-00 Erin Crawford Refund for swim team overcharge 51.0006/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 6
Account Number Vendor AmountDescription PO No Date
588.66Subtotal for Divison: 0000
019-1905-59528-00 Galesburg Community Foundation 03/22 2% Hotel/Motel Taxes 12,444.1406/28/2022
019-1905-59528-00 Galesburg Community Foundation 04/22 2% Hotel/Motel Taxes 34,296.2706/28/2022
019-1905-59537-00 Knox Civic Center Authority 04/22 2% Hotel/Motel Taxes 18,050.6406/28/2022
019-1905-59537-00 Knox Civic Center Authority 03/22 2% Hotel/Motel Taxes 6,549.5406/28/2022
019-1905-61000-00 Office Specialists, Inc.Markers, tape 29.7506/28/2022
71,370.34Subtotal for Divison: 1905
019-1910-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 68.8606/28/2022
019-1910-55700-00 Helm Mechanical / Helm Service IT Room service for humidity 218.7506/28/2022
019-1910-55700-00 AMP Electrical Services, Inc.Roof drain repair - City Hall 2,545.0006/28/2022
019-1910-65000-00 Office Specialists, Inc.Napkins 70.0306/28/2022
019-1910-66000-00 Galesburg Electric, Inc.Credit for duplicate payment -31.9006/28/2022
2,870.74Subtotal for Divison: 1910
019-1911-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 250.8506/28/2022
019-1911-57500-00 Aramark Uniform Serv. Inc.05/22 Service 61.5506/28/2022
019-1911-57500-00 Aramark Uniform Serv. Inc.06/22 Service 62.5506/28/2022
019-1911-57500-00 Aramark Uniform Serv. Inc.06/22 Service 62.5506/28/2022
019-1911-57500-00 Aramark Uniform Serv. Inc.06/22 Service 62.5506/28/2022
019-1911-65000-00 Office Specialists, Inc.Bleach 29.7806/28/2022
019-1911-66000-00 Herr Petroleum Corp 272.10 Gal ULSD, winter additive 1,316.9906/28/2022
1,846.82Subtotal for Divison: 1911
019-1915-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 167.2306/28/2022
019-1915-55500-00 Glasnovich Auto Body Paint refinish #144 333.2006/28/2022
019-1915-55500-00 Drake Scruggs Equipment, Inc PM inspection #502 675.0006/28/2022
019-1915-55500-00 A C McCartney Farm Equip Inc Unlevel wings service at Airport 432.2806/28/2022
019-1915-56000-00 Terry Allen, Inc Bersie Williams Area - Toilet Rental 1 regular unit - Horse Show 60.00 000009208106/28/2022
019-1915-57500-00 Aramark Uniform Serv. Inc.06/22 Service 51.4606/28/2022
019-1915-57500-00 Aramark Uniform Serv. Inc.06/22 Service 51.4606/28/2022
019-1915-62500-00 Pomp's Tire - Galesburg Tires #518 225.0006/28/2022
019-1915-62500-00 Martin, Inc Relay #516 27.9306/28/2022
019-1915-62500-00 Pomp's Tire - Galesburg Tire #506 679.1806/28/2022
019-1915-62500-00 Midstate Manufacturing, Inc.Hose #520 165.6506/28/2022
019-1915-62500-00 Martin, Inc O-ring kit #517 29.2806/28/2022
019-1915-62500-00 Advance Auto Parts License lamp #503 20.8106/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 7
Account Number Vendor AmountDescription PO No Date
019-1915-62500-00 Advance Auto Parts Oil filter #576 7.3306/28/2022
019-1915-62500-00 Advance Auto Parts Fuel filter #576 4.4006/28/2022
019-1915-62500-00 Advance Auto Parts Oil filter #530 8.7306/28/2022
019-1915-62500-00 Advance Auto Parts Oil filter #530 4.8906/28/2022
019-1915-62500-00 Advance Auto Parts Oil filter return #530 -5.2406/28/2022
019-1915-62500-00 Martin, Inc Fuel filter #541 87.3406/28/2022
019-1915-62500-00 Martin, Inc Hose #517 98.2306/28/2022
019-1915-62500-00 Martin, Inc Shoes #516 171.3206/28/2022
019-1915-62500-00 Martin, Inc Injectors #517 448.1206/28/2022
019-1915-62510-00 Herr Petroleum Corp 655.8 Gal diesel #2, 284.7 gal reg unleaded 4,605.25 000009210306/28/2022
019-1915-65000-00 Office Specialists, Inc.Lysol, rubberbands 81.7106/28/2022
019-1915-65000-00 Office Specialists, Inc.Gloves, dish soap 109.2106/28/2022
019-1915-65500-00 Martin, Inc V-belt, yokes 700.2006/28/2022
019-1915-65500-00 Martin, Inc Knobs 35.2006/28/2022
019-1915-65500-00 Martin, Inc V-belt return -0.8306/28/2022
019-1915-65500-00 Martin, Inc Extensions 15.5206/28/2022
019-1915-65500-00 Martin, Inc Wheels, yoke, bulbs, blades, arms 946.5606/28/2022
019-1915-65500-00 Martin, Inc V-belt 84.4306/28/2022
019-1915-66000-00 Rainbow Group, LLC Movable pitcher's rubber 150.0006/28/2022
019-1915-66000-00 Galesburg Electric, Inc.Fluorescent recycle 3.6006/28/2022
019-1915-66500-00 Tri-State Water Stenner pumps 1,633.9006/28/2022
019-1915-68500-00 Tri-State Water Liquid chlorine 115.0406/28/2022
12,223.39Subtotal for Divison: 1915
019-1920-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 29.5106/28/2022
019-1920-57500-00 Aramark Uniform Serv. Inc.06/22 Service 39.5106/28/2022
019-1920-57500-00 Aramark Uniform Serv. Inc.06/22 Service 39.5106/28/2022
019-1920-61000-00 Office Specialists, Inc.Name badge magnets 33.2106/28/2022
019-1920-63500-00 D & K Products Misc chemicals 1,632.3806/28/2022
019-1920-63500-00 Winfield Solutions, LLC Misc chemicals 40.0006/28/2022
019-1920-63500-00 Winfield Solutions, LLC Misc chemicals 770.2506/28/2022
019-1920-64000-00 HORNUNG'S GOLF PRODUCTS, INC Leather gloves 1,721.0106/28/2022
019-1920-64000-00 Office Specialists, Inc.Plastic cups 141.4006/28/2022
019-1920-64125-00 Atlantic Coca-Cola Misc concessions 858.0006/28/2022
019-1920-64125-00 Atlantic Coca-Cola Misc concessions 696.7006/28/2022
019-1920-64125-00 Butch's Pizza Inc.Pizzas 22.0506/28/2022
019-1920-64125-00 Smithfield Direct, LLC Misc concessions 79.8006/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 8
Account Number Vendor AmountDescription PO No Date
019-1920-64125-00 Smithfield Direct, LLC Misc concessions 199.5006/28/2022
019-1920-65500-00 Herr Petroleum Corp Fuel tank 48.9806/28/2022
019-1920-66000-00 MTI Distributing, Inc Sprinkler part 285.1306/28/2022
019-1920-66000-00 MTI Distributing, Inc Surge board 158.4006/28/2022
019-1920-66000-00 David B Munson Sign 130.0006/28/2022
019-1920-88300-00 M&M Golf Cars, LLC 2022 Lease of 48 golf carts and 1 utility vehicle as per bid 5,355.98 000009208006/28/2022
12,281.32Subtotal for Divison: 1920
019-1925-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 167.2306/28/2022
019-1925-64000-00 The Home City Ice Company Bagged ice 222.0506/28/2022
389.28Subtotal for Divison: 1925
019-1930-64000-00 Breedlove's Sporting Goods, Inc.Staff shirts 287.4306/28/2022
019-1930-64125-00 Gold Medal - Central Illinois, LLC Misc concessions 87.8006/28/2022
375.23Subtotal for Divison: 1930
019-1935-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 9.8406/28/2022
019-1935-55500-00 Kone, Inc Elevator service 538.5706/28/2022
019-1935-55700-00 J.P. Benbow, Inc.Ice machine service 210.0006/28/2022
019-1935-57500-00 Aramark Uniform Serv. Inc.06/22 Service 231.4206/28/2022
019-1935-57500-00 Aramark Uniform Serv. Inc.06/22 Service 231.4206/28/2022
1,221.25Subtotal for Divison: 1935
019-1940-55000-00 American Red Cross Shallow water lifeguard review - A Franzen 41.0006/28/2022
019-1940-55000-00 American Red Cross Shallow water lifeguarding, adult & child first aid/cpr/aed 187.0006/28/2022
019-1940-64000-00 Breedlove's Sporting Goods, Inc.Sport t-shirts 864.2006/28/2022
019-1940-64125-00 Gold Medal - Central Illinois, LLC Misc concessions 205.7406/28/2022
019-1940-64125-00 Atlantic Coca-Cola Bottled water 52.2006/28/2022
019-1940-64125-00 Atlantic Coca-Cola Misc concessions 108.9406/28/2022
019-1940-64125-00 Gold Medal - Central Illinois, LLC Misc concessions 323.8306/28/2022
1,782.91Subtotal for Divison: 1940
019-1945-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 19.6706/28/2022
019-1945-55700-00 Getz Fire Equipment Co., Inc.Annual extinguisher service 83.5006/28/2022
019-1945-55700-00 Getz Fire Equipment Co., Inc.Annual extinguisher service 64.0006/28/2022
167.17Subtotal for Divison: 1945
019-1950-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 14.7606/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 9
Account Number Vendor AmountDescription PO No Date
019-1950-55700-00 Getz Fire Equipment Co., Inc.Annual extinguisher service 64.0006/28/2022
019-1950-55700-00 Getz Fire Equipment Co., Inc.Annual extinguisher service 83.5006/28/2022
019-1950-64000-00 Breedlove's Sporting Goods, Inc.Staff shirts 287.4206/28/2022
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc concessions 574.7406/28/2022
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc concessions 185.9806/28/2022
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc concessions 1,329.8406/28/2022
019-1950-64125-00 Gold Medal - Central Illinois, LLC Misc concessions 823.3906/28/2022
019-1950-64125-00 Butch's Pizza Inc.Pizzas, beef sticks 223.6006/28/2022
019-1950-64125-00 Butch's Pizza Inc.Pizzas 198.4506/28/2022
019-1950-65000-00 Office Specialists, Inc.Trash liners 39.1506/28/2022
019-1950-65500-00 J.P. Benbow, Inc.Water filters 63.7306/28/2022
019-1950-68500-00 Hawkins, Inc Azone 15 533.9506/28/2022
019-1950-68500-00 Hawkins, Inc Azone 15 523.8706/28/2022
4,946.38Subtotal for Divison: 1950
019-1955-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 186.9106/28/2022
186.91Subtotal for Divison: 1955
019-1960-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 19.6706/28/2022
19.67Subtotal for Divison: 1960
019-1965-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 4.9206/28/2022
019-1965-57500-00 Aramark Uniform Serv. Inc.06/22 Service 35.8306/28/2022
019-1965-57500-00 Aramark Uniform Serv. Inc.06/22 Service 35.8306/28/2022
019-1965-62510-00 Herr Petroleum Corp 133.8 Gal diesel #2 701.56 000009210506/28/2022
778.14Subtotal for Divison: 1965
019-1975-55500-00 Drake Scruggs Equipment, Inc PM inspection #103 1,075.0006/28/2022
019-1975-62500-00 Ford of Galesburg Bumper #144 827.9306/28/2022
1,902.93Subtotal for Divison: 1975
Subtotal for Fund 019 112,951.14
020-0000-20102-00 CenturyLink 06/22 Service 63.9006/28/2022
020-0000-62510-00 Herr Petroleum Corp 514.5 Gal diesel #2 2,697.74 000009210206/28/2022
2,761.64Subtotal for Divison: 0000
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 10
Account Number Vendor AmountDescription PO No Date
Subtotal for Fund 020 2,761.64
023-0000-55420-00 Statham & Long, LLC Title search - 29 Public Sq 150.0006/28/2022
023-0000-55420-00 Statham & Long, LLC Title search - 359 S Henderson St 150.0006/28/2022
300.00Subtotal for Divison: 0000
Subtotal for Fund 023 300.00
024-0000-51000-00 Great Eastern Mgmt., Inc.Grand Ridge National Bank 240.0006/28/2022
024-0000-83100-00 Habitat for Humanity of Knox County, IL External funding - wheelchair ramp at 722 E North St 1,916.6706/28/2022
024-0000-83100-00 Community School District 205 Skills USA Program 60.20 000009217506/28/2022
024-0000-83100-00 New Limited Rods of Western Illinois External Agency Funding - New Limited Rods of Western IL 3,000.0006/28/2022
024-0000-83100-00 Galesburg Railroad Days Partial external agency award for 2022 7,467.5006/28/2022
024-0000-88300-00 Breslin's Floor Covering, Inc 07/22 Parking lot lease 570.3206/28/2022
13,254.69Subtotal for Divison: 0000
Subtotal for Fund 024 13,254.69
026-0000-10701-00 Western Illinois Regional Council 01/23-06/23 WIRC Membership 8,538.90 000009221106/28/2022
026-0000-55000-00 Western Illinois Regional Council 07/22-12/22 WIRC Membership 8,538.90 000009221106/28/2022
17,077.80Subtotal for Divison: 0000
Subtotal for Fund 026 17,077.80
030-0000-20102-00 CenturyLink 06/22 Service 188.0706/28/2022
188.07Subtotal for Divison: 0000
030-0320-51000-00 Galesburg Communications, Inc.5/26/22 - 8/26/22 800 Dispatch for Para Transit 403.2005/31/2022
030-0320-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 30.9906/28/2022
030-0320-62500-00 Ford of Galesburg Gear assembly 772.3606/28/2022
030-0320-62500-00 Eastern Iowa Tire 12 Tires 1,591.0406/28/2022
030-0320-62500-00 Ford of Galesburg Pin 21.7406/28/2022
030-0320-62500-00 Batterton Auto Supply Truck valves 112.6406/28/2022
030-0320-62500-00 Ford of Galesburg Element 18.4006/28/2022
030-0320-62500-00 Napa Auto Parts Hanger bearing, u-joints 114.1606/28/2022
030-0320-62500-00 Napa Auto Parts U-bolts 8.5806/28/2022
030-0320-62500-00 Napa Auto Parts Plug coil 31.0906/28/2022
030-0320-62500-00 Napa Auto Parts Wheel bearing cups 47.7606/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 11
Account Number Vendor AmountDescription PO No Date
030-0320-62500-00 Ford of Galesburg Levers 49.3206/28/2022
030-0320-62500-00 Ford of Galesburg Elements 73.6006/28/2022
030-0320-62500-00 O'Reilly Auto Parts Socket 5.9906/28/2022
030-0320-62500-00 O'Reilly Auto Parts Air filter 14.9406/28/2022
030-0320-62500-00 Midwest Transit Equipment, Inc.Fan condensers 199.9206/28/2022
030-0320-62500-00 Napa Auto Parts Tie rod 122.5906/28/2022
030-0320-62500-00 O'Reilly Auto Parts Muffler clamp 22.5206/28/2022
030-0320-62500-00 O'Reilly Auto Parts Driveshaft belt 12.9706/28/2022
030-0320-62500-00 O'Reilly Auto Parts U-joints 68.7406/28/2022
030-0320-62500-00 Napa Auto Parts Parking brake drum, brake shoes 77.0406/28/2022
030-0320-62500-00 Napa Auto Parts Adapters, bulk exhaust hanger 71.1206/28/2022
030-0320-62500-00 O'Reilly Auto Parts Ignition coil 29.4206/28/2022
030-0320-62500-00 Napa Auto Parts Bolts, washers, tie straps, joint boots, ball joints, deep creep 294.5306/28/2022
030-0320-62500-00 Napa Auto Parts Connecters, exhaust elbow, straight tubing 91.1306/28/2022
030-0320-62500-00 O'Reilly Auto Parts Air filter 14.9406/28/2022
030-0320-62500-00 Napa Auto Parts AC UV dye 22.7606/28/2022
030-0320-62500-00 Napa Auto Parts Frame bushing 13.6906/28/2022
030-0320-62500-00 Napa Auto Parts Ball joints 198.7006/28/2022
030-0320-62510-00 Herr Petroleum Corp 169.2 Gal reg unleaded 761.06 000009210106/28/2022
030-0320-62510-00 Herr Petroleum Corp 337.7 Gal reg unleaded 1,518.95 000009210106/28/2022
030-0320-66000-00 Napa Auto Parts Hydraulic fluid for ramps 219.9906/28/2022
7,035.88Subtotal for Divison: 0320
030-0370-51000-00 Galesburg Communications, Inc.5/26/22 - 8/26/22 800 Dispatch for fixed route bus 376.3205/31/2022
030-0370-51000-00 Galesburg Termite & Pest Control Inc Monthly service 45.0006/28/2022
030-0370-51000-00 Cantrell's Towing & Recovery Transit bus tow service 675.0006/28/2022
030-0370-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 72.3006/28/2022
030-0370-55500-00 Galesburg Communications, Inc.Battery replacement 83.5005/31/2022
030-0370-55500-00 Galesburg Communications, Inc.Antenna replacement 35.0005/31/2022
030-0370-55700-00 Getz Fire Equipment Co., Inc.Annual extinguisher service 237.6006/28/2022
030-0370-57500-00 Cintas, Inc 06/22 Service 100.3206/28/2022
030-0370-57500-00 Cintas, Inc 06/22 Service 123.6806/28/2022
030-0370-62500-00 Napa Auto Parts Tire valve 3.0605/31/2022
030-0370-62500-00 Napa Auto Parts Chuck 12.0206/28/2022
030-0370-62500-00 Napa Auto Parts Bolts, washers, cable tie, beams, wipers, oil analysis kits 554.9806/28/2022
030-0370-62500-00 Gillig Mud flaps, splash shield, brackets 188.5906/28/2022
030-0370-62500-00 Gillig Splash shield 130.5806/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 12
Account Number Vendor AmountDescription PO No Date
030-0370-62500-00 Eastern Iowa Tire 2 Tires 433.9006/28/2022
030-0370-62500-00 Gillig Alternator 3,081.2806/28/2022
030-0370-62500-00 Gillig Mud flap mounting brackets 129.9206/28/2022
030-0370-62500-00 O'Reilly Auto Parts Driveline socket 37.9906/28/2022
030-0370-66500-00 Napa Auto Parts Pitman arm puller 43.6206/28/2022
030-0370-66500-00 Napa Auto Parts Pliers 53.0606/28/2022
030-0370-66500-00 Napa Auto Parts Brake spring tool 14.2006/28/2022
030-0370-66500-00 Napa Auto Parts Red threadlocker 25.6906/28/2022
6,457.61Subtotal for Divison: 0370
Subtotal for Fund 030 13,681.56
049-0000-83100-00 PMTSP, LLC TIF Incentive for Facade Improvements 7,500.00 000009204106/28/2022
7,500.00Subtotal for Divison: 0000
Subtotal for Fund 049 7,500.00
058-0000-71000-00 Morrow Brothers Ford, Inc.2022 Ford F250 4x4 #117 36,735.00 000009212206/28/2022
36,735.00Subtotal for Divison: 0000
Subtotal for Fund 058 36,735.00
059-0000-20103-00 Capri Pools & Aquatics Partial retainage release - Lakeside Water Play Feature Install 15,703.7506/28/2022
059-0000-55700-00 Miller and Son Construction Co Miscellaneous Park Sidewalk Paths 20,618.00 000009219406/28/2022
059-0000-71000-00 Glass Specialty Inc Polycarbonate sheet 523.3906/28/2022
059-0000-76000-00 Capri Pools & Aquatics Addl work to remove/re-install posts and concrete bases 4,704.5006/28/2022
059-0000-76000-00 Hutchison Engineering, Inc Engineering for Phase I of the Lake Storey Bike Path 3,884.00 000009199706/28/2022
45,433.64Subtotal for Divison: 0000
Subtotal for Fund 059 45,433.64
061-0000-15401-00 Gunther Construction Co., a div. of UCM, IncWest Street Reconstruction - Water Main Portion 125,342.12 000009219306/28/2022
061-0000-15401-00 Klingner & Associates, P.C. - Architectural GroupConstruction Engineering services for Water Supply Well #6 1,259.75 000009201906/28/2022
061-0000-20101-00 KAELA JACKSON Refund Check 054153-001, 612 MULBERRY ST 33.2406/22/2022
061-0000-20101-00 MICHELE GABRIEL Refund Check 013822-002, 1557 N CEDAR ST 48.3206/22/2022
061-0000-20101-00 KAREN KELLY Refund Check 054174-001, 89 CIRCLE DR 109.3106/15/2022
061-0000-20101-00 WILLIAM LEWIS Refund Check 042702-003, 513 N SEMINARY ST 115.0006/15/2022
061-0000-20101-00 DAYMARK FINANCIAL ACCEPTANCE Refund Check 055667-005, 559 HAWKINSON AVE 58.1706/15/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 13
Account Number Vendor AmountDescription PO No Date
061-0000-20101-00 WILLIAM ELDER Refund Check 012097-001, 823 E FIFTH ST 84.1906/16/2022
061-0000-20101-00 LAURIE MCGILLICUDDY Refund Check 055530-000, 1929 CLARK CT 25.7306/15/2022
061-0000-20101-00 JANICE WILSON Refund Check 046914-000, 812 S CHAMBERS ST 65.8106/22/2022
061-0000-20101-00 ASTRID MUZINGA Refund Check 063055-000, 616 MULBERRY ST 75.5106/22/2022
061-0000-20101-00 TREVOR DAVIS Refund Check 055167-000, 338 N WEST ST 80.0406/22/2022
061-0000-20101-00 ANASTASIA MARSHALL Refund Check 044040-006, 1520 W LOSEY ST 97.2206/22/2022
061-0000-20101-00 KAY CARR Refund Check 059444-000, 401 N KELLOGG ST 56.7606/22/2022
061-0000-20101-00 CHRISTY LEHMANN Refund Check 063847-000, 846 AVENUE A 111.0106/16/2022
061-0000-20101-00 DOTTIE LOVELL ESTATE Refund Check 010163-000, 168 LAKE ST 50.8406/15/2022
061-0000-20101-00 SHAN FU CHEN Refund Check 013494-003, 403 BEDI AVE 23.0506/22/2022
061-0000-20101-00 JULIE BELL Refund Check 063570-000, 1101 HAWKINSON AVE 6 98.5006/15/2022
061-0000-20101-00 MATTHEW BERNARDI Refund Check 015289-032, 236 PHILLIPS ST 108.5806/22/2022
061-0000-20101-00 GERALD BOCK Refund Check 052481-000, 795 ARNOLD ST 87.3606/22/2022
061-0000-20101-00 JAMES BRODT Refund Check 042626-000, 1073 BROWN AVE 84.4606/16/2022
061-0000-20101-00 ANDREA ANDERSON Refund Check 060229-000, 380 INDIANA AVE 62.2506/22/2022
061-0000-20101-00 BRENDA MORRISON Refund Check 051308-010, 554 ARNOLD ST 85.6506/22/2022
061-0000-20101-00 THEODORE YETTE Refund Check 063539-000, 255 S SOANGETAHA RD 104 78.4706/22/2022
061-0000-20101-00 HARLAND OLMSTED JR Refund Check 051394-000, 377 BEDI AVE 33.0706/15/2022
061-0000-20101-00 WAYNE MOHR Refund Check 025338-001, 1764 CLAY DR 66.8806/22/2022
061-0000-20101-00 GLEN REYBURN Refund Check 047305-000, 1289 CLARK ST 39.3906/15/2022
061-0000-20101-00 SEMINARY STREET STATION Refund Check 020682-018, 85 S SEMINARY ST 1 124.6106/15/2022
061-0000-20101-00 JOAN NICHOLS Refund Check 012974-002, 1316 JEFFERSON ST 18.2406/15/2022
061-0000-20101-00 KAREN PERRIN Refund Check 050461-000, 819 WARREN ST 80.1706/22/2022
061-0000-20101-00 ROSIE WILLIAMS Refund Check 064223-000, 708 W FIRST ST 111.0106/15/2022
061-0000-20101-00 BIANCA SPURRIER Refund Check 064195-000, 142 W FOURTH ST 103.2406/16/2022
061-0000-20101-00 MELISSA SIMMONS Refund Check 062112-000, 108 OREN LN 76.0906/15/2022
061-0000-20101-00 JULIE VILLARREAL Refund Check 044724-008, 2058 MCMASTERS AVE 104.8006/15/2022
061-0000-20101-00 TIFFANY WILLIAMS Refund Check 043904-003, 677 BROWN AVE 25.8706/15/2022
061-0000-20101-00 KARISSA NEAL Refund Check 055093-000, 1317 N SEMINARY ST 52.5406/15/2022
061-0000-20101-00 MICHAEL SHELLY Refund Check 059179-000, 52 SILVER ST 62.9806/15/2022
061-0000-20101-00 JULIE VILLARREAL Refund Check 044724-007, 215 W FERRIS ST 89.6006/15/2022
061-0000-20102-00 CenturyLink 06/22 Service 257.7006/28/2022
061-0000-51000-00 Klingner & Associates, P.C. - Architectural GroupPFAS Pilot Water Treament Study 29,220.00 000009205006/28/2022
061-0000-51000-00 Credit Collection Partners 05/22 Service 6.7006/28/2022
061-0000-51000-00 Pace Analytical Services LLC Water testing 19.5506/28/2022
061-0000-51000-00 Pace Analytical Services LLC Water testing 14.0006/28/2022
061-0000-51500-00 Sebis Direct Inc Water bill logo and design updates 1,000.0506/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 14
Account Number Vendor AmountDescription PO No Date
061-0000-51500-00 Sebis Direct Inc Water quality verbiage 62.5006/28/2022
061-0000-51500-00 Sebis Direct Inc 05/22 UB Printing Costs 803.1506/28/2022
061-0000-52500-00 Galesburg Sanitary Dist.05/22 Sewer user charge 24.5906/28/2022
061-0000-55000-00 Lee Byerly Reimbursement for cdl renewal 35.0006/28/2022
061-0000-55500-00 Getz Fire Equipment Co., Inc.Extinguisher service 249.0006/28/2022
061-0000-55800-00 Helm Mechanical / Helm Service IT Room service for humidity 218.7506/28/2022
061-0000-65000-00 Office Specialists, Inc.Paper towels, shop towels, dish detergent 94.7706/28/2022
061-0000-66000-00 Galesburg Builders Supply, Inc PORTLAND CEMENT CONCRETE, CL PP1 MIX - DELIVERED 198.63 000009211306/28/2022
061-0000-66000-00 Galesburg Builders Supply, Inc PORTLAND CEMENT CONCRETE, CL PP2 MIX - DELIVERED 206.50 000009211306/28/2022
061-0000-66500-00 One Source Equipment Rental, Llc Diamond Products walk behind saw 15,500.00 000009205506/28/2022
061-0000-68500-00 Hawkins, Inc 2022 Liquid Chlorine for Water Division as per bid 3,338.00 000009207406/28/2022
061-0000-68500-00 Hawkins, Inc 2022 Liquid Chlorine for Water Division as per bid 4,944.00 000009207406/28/2022
185,422.72Subtotal for Divison: 0000
Subtotal for Fund 061 185,422.72
067-0000-51500-00 Sebis Direct Inc 05/22 UB Printing Costs 401.5106/28/2022
067-0000-51500-00 Sebis Direct Inc Water bill logo and design updates 499.9506/28/2022
067-0000-59501-00 Knox County Landfill 05/22 Service 28,140.8006/28/2022
067-0000-59502-00 Waste Management, Inc.06/22 Refuse removal 175,247.1206/28/2022
204,289.38Subtotal for Divison: 0000
Subtotal for Fund 067 204,289.38
078-0000-51000-00 Mid-West Truckers Association, Inc.Yearly charge - 1 person 78.0006/28/2022
078-0000-51000-00 Mid-West Truckers Association, Inc.DOT Test - L Richards 350.0006/28/2022
078-0000-56535-00 DJO, LLC Work Comp DOS 05/17/2022 #D6079117, D5972895 42.5606/28/2022
078-0000-56535-00 Carle Healthcare Incorporated Work Comp DOS 04/12/22 #A005899172 124.3806/28/2022
078-0000-56535-00 Carle Healthcare Incorporated Work Comp DOS 04/12/22 #A005899875 159.6006/28/2022
078-0000-56535-00 Central IL Radiological Assoc Work Comp DOS 05/03/2022 #252004956938 285.8606/28/2022
078-0000-56535-00 DJO, LLC Work Comp DOS 05/17/2022 #D6079117, D5972893 90.4406/28/2022
078-0000-56535-00 Azer Clinic Work Comp DOS 06/06/2022 #ZACPAR 105.2206/28/2022
078-0000-56535-00 Azer Clinic Work Comp DOS 06/07/2022 #ZACPAR 105.2206/28/2022
078-0000-56535-00 Heritage Medical Equipment and Supplies Work Comp DOS 05/19/22 #69264 31.9206/28/2022
078-0000-56535-00 Polansky & Cichon, Chtd and John Henry Work Comp Settlement 1,031.2506/28/2022
078-0000-56535-00 Midwest Orthopaedic Center Work Comp DOS 05/11/22 #433924-010003 295.0906/28/2022
078-0000-56535-00 Midwest Orthopaedic Center Work Comp DOS 05/19/22 #433924-010007 2,370.0006/28/2022
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 15
Account Number Vendor AmountDescription PO No Date
078-0000-56535-00 OSF St Mary Medical Center Work Comp DOS 03/11/2022 #8443471600 735.6306/28/2022
5,805.17Subtotal for Divison: 0000
Subtotal for Fund 078 5,805.17
Report Total: 963,560.08
AP-Transactions by Account (06/28/2022 - 11:02 AM)Page 16
Check Date Check #Vendor Name Description Account #Amount
6/15/2022 0 Dan Burgland Umpire - 4 games 019-1940-51400 140.00
6/15/2022 0 Chuck Humes Umpire - 4 games 019-1940-51400 140.00
6/16/2022 0 Illinois Department of Revenue 05/22 Sales Tax 019-1920-84000 1,401.00
6/16/2022 0 Illinois Department of Revenue 05/22 Sales Tax 019-1950-84000 1,822.00
6/16/2022 0 Illinois Department of Revenue 05/22 Sales Tax 019-1930-84000 4.00
6/16/2022 0 Haley Stevenson Meals - Week 7 Basic Firefighter - Champaign, IL - H Stevenson 001-0000-10706 155.00
6/16/2022 0 IMRF 05/22 Contributions 001-0000-20311 122,649.46
6/16/2022 0 Illinois Department of Revenue 05/22 Sales Tax 019-1940-84000 23.00
6/16/2022 0 Illinois Department of Revenue 05/22 Sales Tax 019-1925-84000 99.00
6/16/2022 0 G & M Distributors Liquor for Golf Concessions 019-1920-64125 261.10
6/16/2022 0 G & M Distributors Liquor for Golf Concessions 019-1920-64125 1,211.80
6/16/2022 0 Farmers & Mechanics Bank 05/22 F&M Bank Trust Fees 053-0000-51000 41.37
6/16/2022 0 Farmers & Mechanics Bank 05/22 F&M Bank Trust Fees 058-0000-51000 41.29
6/16/2022 0 Farmers & Mechanics Bank 05/22 F&M Bank Trust Fees 061-0000-51000 165.94
6/16/2022 0 Farmers & Mechanics Bank 05/22 F&M Bank Trust Fees 019-1905-51000 4.32
6/16/2022 0 Farmers & Mechanics Bank 05/22 F&M Bank Trust Fees 026-0000-51000 41.52
6/16/2022 0 Farmers & Mechanics Bank 05/22 F&M Bank Trust Fees 001-0205-51000 247.61
6/16/2022 0 Euclid Beverage Liquor for Golf Concessions 019-1920-64125 243.40
6/16/2022 0 Psychotherapy and Social Work Consulting Ser, PLLC Business Startup Assistance Program 013-0000-83100 2,891.05
6/16/2022 0 Oneida Network Services, Inc 06/22 Internet - Kerzi 001-0207-54000 50.00
6/16/2022 96599 Knox County Recorders Office Recording Lis Pendens - 946 S Pearl St 001-0160-51300 63.00
6/16/2022 96602 Paul Vannaken OAF funds for undercover drug purchases 016-0000-51200 1,500.00
6/16/2022 96597 Florence County Sheriff's Office Service of Summons - Wells Fargo Bank Mortgage 001-0145-51000 15.00
6/16/2022 96598 Knox County Recorders Office File 1 Water/Sewer/Refuse Lien 061-0000-51000 63.00
6/16/2022 96598 Knox County Recorders Office File 8 Weed/Trash/Demo Liens 001-0160-51300 75.00
6/16/2022 96600 Knox County Recorders Office Recording Lis Pendens - 1290 Day St 001-0160-51300 63.00
6/16/2022 96601 Secretary of State Notary - D Hostens 001-0510-57000 10.00
6/17/2022 96603 Treasurer State of Illinois Local Share - GBG-4518/Contr No GA011 059-0000-76000 21,613.10
6/23/2022 0 Knox County Collector Property Tax - SECT 16 TWP 11 RANGE 1 S 1/2 LOT 34 & ALL LOT 36 020-0000-84500 494.34
6/23/2022 0 Haley Stevenson Meals - Week 8 Basic Firefighter - Champaign, IL - H Stevenson 001-0000-10706 155.00
6/23/2022 0 Galesburg Lions Club July 4th Fireworks Display 024-0000-83100 15,000.00
6/23/2022 0 BlueCross BlueShield of Illinois 07/22 Health Insurance 078-0000-20315 371,565.12
6/23/2022 0 Joel Zaiser Umpire Softball - 4 games 019-1940-51400 140.00
6/23/2022 0 Knox County Collector Prop Tax - SECT 18 TWP 11 RANGE 1 NE S18 T11 R1 RUNWAY & AIRPORT 020-0000-84500 23,734.36
6/23/2022 0 Chuck Humes Umpire Softball - 4 games 019-1940-51400 140.00
6/23/2022 96659 Ameren Illinois 05/22 Electricity #01147-55694 019-0000-20102 14,257.40
6/23/2022 96659 Ameren Illinois 05/22 Heat #01147-55694 001-0000-20102 1,006.93
6/23/2022 96659 Ameren Illinois 05/22 Electricity #01147-55694 024-0000-20102 28.30
Advance Checks and ACH Payments as of 6/28/2022
6/23/2022 96660 Knox County Recorders Office File 20 Weed/Trash/Demo Liens 001-0160-51300 150.00
6/23/2022 4052 J W Summy Contracting Corp.DCEO RLF at 938 Maple Ave 013-0000-83100 2,050.00
6/23/2022 4053 J W Summy Contracting Corp.DCEO RLF at 883 E South Street 013-0000-83100 2,000.00
6/23/2022 5093 J W Summy Contracting Corp.HUD LBPHC at 260 Blaine Ave 013-0000-83100 18,000.00
6/23/2022 5094 Quality Inn Temporary lead safe housing 5/1/22 - 5/8/22 for 578 Jefferson St 013-0000-83100 807.36
6/23/2022 6050 J W Summy Contracting Corp.HUD Healthy Homes at 260 Blaine Ave 013-0000-83100 2,600.00
6/23/2022 20079 J W Summy Contracting Corp.DCEO HELP Pilot at 883 E South Street 013-0000-83100 22,690.00
6/23/2022 20079 J W Summy Contracting Corp.CO #1 DCEO HELP Pilot at 883 E South Street additional repairs 013-0000-83100 2,050.00
6/23/2022 20080 University of Illinois Lead Exposure Reduction Project (2020 year portion)013-0000-51000 2,831.77
6/23/2022 96659 Ameren Illinois 05/22 Heat #01147-55694 024-0000-20102 53.34
6/23/2022 96659 Ameren Illinois 05/22 Electricity #01147-55694 020-0000-20102 773.36
6/23/2022 96659 Ameren Illinois 05/22 Heat #01147-55694 019-0000-20102 1,340.18
6/23/2022 96659 Ameren Illinois 05/22 Electricity #01147-55694 001-0000-20102 19,266.20
6/23/2022 96659 Ameren Illinois 05/22 Electricity #01147-55694 061-0000-20102 29,170.88
6/23/2022 96659 Ameren Illinois 05/22 Electricity #01147-55694 018-0000-20102 88.13
6/24/2022 0 Quadient Leasing USA, Inc Postage for machine 061-0000-10702 500.00
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0510-47500 345.60
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0306-47500 201.72
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 019-1920-47500 72.00
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Vision Insurance Premiums 078-0000-20315 2,960.86
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 017-0000-47500 10.80
6/24/2022 0 Quadient Leasing USA, Inc Postage for machine 061-0000-10702 499.18
6/24/2022 0 G & M Distributors Liquor for Golf Concessions 019-1920-64125 112.20
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0207-47500 61.20
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0445-47500 36.00
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 014-0000-47500 72.00
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0110-47500 36.00
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0305-47500 19.92
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 078-0000-47500 21.60
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 030-0370-47500 54.00
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0605-47500 216.00
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 030-0320-47500 54.00
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0120-47500 64.80
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0410-47500 127.80
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 023-0000-47500 5.40
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 020-0000-47500 7.20
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 018-0000-47500 46.80
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0550-47500 39.60
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 024-0000-47500 19.86
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 061-0000-47500 203.85
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0205-47500 208.80
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 067-0000-47500 1.80
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 019-1905-47500 127.95
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0115-47500 72.00
6/24/2022 0 Euclid Beverage Liquor for Golf Concessions 019-1920-64125 177.90
6/24/2022 0 T TECH 05/22 UB ACH Fees 067-0000-51000 375.83
6/24/2022 0 T TECH 05/22 UB ACH Fees 061-0000-51000 751.65
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0145-47500 18.00
6/24/2022 0 Dearborn National Life Insurance Co.07/22 Life Insurance Premiums 001-0450-47500 63.00
Grand Total 693,012.95$
COUNCIL LETTER
CITY OF GALESBURG
JUNE 20, 2022
AGENDA ITEM: Amendment to Section 113.043 (A) of Chapter 113 of the Galesburg
Municipal Code regarding the limitation on the number of Class A-1 liquor licenses.
SUMMARY RECOMMENDATION: The Liquor Commissioner, City Attorney, and the City
Clerk recommend approval of the ordinance.
BACKGROUND:Currently, the limitation on the Class A-1 licenses is twenty-five. This
ordinance would add one license to the City’s inventory. The new owners of Knox
Investments, Inc. (d/b/a Showgirls) were approved for an Adult Establishment License
and would like to reapply for a liquor license. A Class A-1 license would authorize
Showgirls to sell alcoholic liquor for consumption either on or off the premises. They
also plan to apply for gaming with the State of Illinois Gaming Board.
BUDGET IMPACT: Revenue of $2,850 annually plus gaming license fees.
SUPPORTING DOCUMENTS:
1. Ordinance
Prepared by: KRB Page 1 of 1
22-1020
ORDINANCE NO. _________________
AN ORDINANCE AMENDING SECTION 113.043(A) OF THE GALESBURG CITY CODE REGARDING
THE NUMBER OF CLASS A LIQUOR LICENSES
WHEREAS, the City of Galesburg is an Illinois home rule municipal corporation organized
and operating pursuant to Article VII of the Illinois Constitution of 1970; and
WHEREAS, the City has adopted certain liquor license regulations designed to protect
the health, safety and welfare, which are codified in Chapter 113 of the Galesburg City Code;
and
WHEREAS, Section 4-1 of the Illinois Liquor Control Act, 235 ILCS 5/4-1, empowers the
Mayor and City Council to establish conditions, regulations and restrictions upon the issuance of
local liquor licenses not inconsistent with law as the public good and convenience may require;
and
WHEREAS, the Mayor and City Council desire to update and revise the City Code to
reflect a change in the number of Class A liquor licenses made available.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG, ILLINOIS, AS
FOLLOWS:
SECTION ONE:The foregoing recitals are hereby incorporated into this Ordinance as is
fully set forth herein.
SECTION TWO:Section 113.043(A) of the Galesburg City Code is amended in its entirety,
and shall hereafter read as follows:
(A) No more than 26 Class A-1 licenses shall be issued and no more than five class A-2 licenses
shall be issued.
SECTION THREE:All ordinances or parts of ordinances in conflict with this ordinance
are, to the extent of such conflict, hereby repealed.
SECTION FOUR:This ordinance shall be in full force and effect from and after its
passage, approval and publication as provided by law.
Approved this ______ day of __________________ 2022, by a roll call vote as follows:
Roll Call #: ____________
Ayes: ________________________________________________________________________
Nays: _______________________________________________________________________
Absent: ______________________________________________________________________
Abstain:______________________________________________________________________
_______________________________________
Peter D. Schwartzman, Mayor
ATTEST:
___________________________________
Kelli R. Bennewitz, City Clerk
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by Gug Page 1 of 1
COUNCIL LETTER
CITY OF GALESBURG
JULY 5, 2022
AGENDA ITEM: Amendment to Chapter 152 of the Development Ordinance regulating High
Tunnel Structures.
SUMMARY RECOMMENDATION: The Planning and Zoning (P&Z) Commission held the required
public hearing during their June 21, 2022 meeting and on a vote of 4 ayes (Members Johnson,
Lee, McKelvie, Uhlmann) and zero nays recommended approval. The Interim City Manager and
Director of Community Development concur with the P&Z Commission’s recommendation.
BACKGROUND: Attached for the Commission’s review is an amendment to the Development
Ordinance regarding High Tunnel Structures (HTS). An HTS is a translucent plastic covered
structure that is at least six feet tall and is utilized as a greenhouse that can assist a gardener in
extending the growing season up to year-round.
The existing ordinance provisions for High Tunnel Structures are found in Section 152.119 of the
Galesburg Municipal Code and are attached for review.
The proposed amendment includes:
•Extending the time allowed for lighting inside an HTS from 6:00 am – 6:00 pm to 5:00 am
–10:00 pm in all zoning districts that allow an HTS; and
•Allowing HTS’s as permissive or accessory uses in the Agricultural, Light Industrial (M1)
and General Business (B2) zoning districts.
BUDGET IMPACT: There would be no anticipated impact upon the budget if the ordinance
amendment is approved.
SUPPORTING DOCUMENTS:
1.Existing ordinance regulating High Tunnel Structures
2.Ordinance Amendment to Chapter 152 of the Development Ordinance regulating High
Tunnel Structures.
22-1021
Existing HTS Ordinance
§ 152.119 HIGH TUNNEL STRUCTURES.
(A) Residential Zoning Districts.
(1) Location. A high tunnel structure (HTS) is permitted as an accessory building provided the structure
meets the provisions of this section.
(2) Use. The HTS shall be utilized only to extend the length of the gardening season. Use of any HTS for
maintaining livestock, fowl or other animals, as a storage facility, for vehicle storage, or as any other
use other than growing of plants is prohibited.
(3) Setback. The HTS shall comply with the setback requirements for any accessory building as specified
in § 152.031.
(4) Height. The maximum height of any HTS shall be 12 feet. The distance shall be measured from the
ground to the highest point of the HTS.
(5) Area. The HTS shall comply with the maximum allowable area as specified for accessory structures
in § 150.022(B)(6) and § 152.111(B)(8).
(6) Level of permanence. The HTS may be installed as a temporary structure or a permanent structure.
(7) Selling food. Food produce that is grown in any HTS may be sold on the premise in accordance with
the home occupation regulations in § 152.111(H).
(8) Lighting. Any type of lighting which is installed for use with the HTS shall only be utilized between
6:00 a.m. and 6:00 p.m. No lights associated with any HTS shall be used outside of these hours.
(B) Institutional Zoning District.
(1) Location. A high tunnel structure (HTS) is permitted as either a principal or accessory building,
provided the structure meets the provisions of this section.
(2) Use. The HTS shall be utilized only to extend the length of the gardening season. Use of any HTS for
maintaining livestock, fowl or other animals, as a storage facility, for vehicle storage or as any other
use other than growing of plants is prohibited.
(3) Setback. The HTS shall comply with the setback requirements as specified in
§§ 152.031 and 152.073(F).
(4) Height. The maximum height of any HTS shall be 20 feet. The distance shall be measured from the
ground to the highest point of the HTS.
(5) Area. A HTS shall be allowed as a principal or accessory building if the combined area of all HTSs
shall not exceed 3,000 square feet per lot and the combined area of all HTSs shall not cover over
40% of the lot area. Any proposal to install HTSs that will exceed 3,000 square feet in total combined
area per lot or will cover over 40% of the lot area shall require a special use permit in accordance
with § 152.018.
(6) Level of permanence. The HTS may be installed as a temporary structure or a permanent structure.
(7) Refuse disposal areas. All refuse disposal areas shall be located in areas designed to provide
adequate accessibility for service vehicles. Locations shall be to the rear of buildings or in areas
where minimal exposure to public streets will exist. Refuse disposal and outside storage of
materials, such as pallets, shall not be placed outside of enclosures. All refuse enclosures shall be
screened by a solid fence (with the finished side facing outward) or wall. Containers or material
within the fence enclosure shall not extend above the height of the fence. The area should be
secured by a solid latchable gate. The use of chain link fences with slats is discouraged.
(8) Selling and distributing of food. Food produce that is grown in any HTS may be sold or distributed
for free on the premise under the following provisions:
(a) The locations of produce for sale or free distribution are not to be located so as to block visibility
for vehicles or pedestrians on or off the lot in a manner that would create a safety hazard;
(b) Enclosed temporary structures incidental to the sales or free distribution shall comply with
currently adopted building and fire codes. Temporary unenclosed structures, including roadside
stands, must be portable and removed at the end of the sales/free distribution day. Roadside
stands are permitted in the required front yard;
(c) The sales and free distribution shall be limited to between the hours of 7:00 a.m. and 9:00 p.m.;
(d) Use of a public address system or loudspeaker is expressly prohibited;
(e) No sales or display activity shall be located on a public right-of-way;
(f) All trash and debris shall be removed daily;
(g) All signage shall conform to the standards set forth in this chapter;
(h) The use shall be located along and have direct vehicular access to a public street;
(i) All outdoor lighting shall conform with § 152.032.
(9) Lighting. Any type of interior lighting which is installed for use with the HTS shall only be utilized
between 6:00 a.m. and 6:00 p.m. No lights associated with any HTS shall be used outside of these
hours. Any outdoor lighting used on the premises shall comply with the requirements in § 152.032.
(Ord. 12-3352, passed 5-21-2012; Ord. 13-3408, passed 7-15-2013)
Page 1 of 2
ORDINANCE NO. _________________
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GALESBURG, ILLINOIS, AS
FOLLOWS:
SECTION 1 That Section 152.119 (A) (8) of the Galesburg Code of Ordinances shall be, and
hereby is, amended by eliminating the following language:
Any type of lighting which is installed for use with the HTS shall only be utilized between
6:00 a.m. and 6:00 p.m. No lights associated with any HTS shall be used outside of these
hours.
And in its place insert the following language:
Directed lighting to plants installed inside the HTS shall only be utilized between the hours
of 5:00 a.m. and 10:00 p.m. Any outdoor lighting used on the premises shall comply with
the requirements in § 152.032.
SECTION 2 That Section 152.119 (B) of the Galesburg Code of Ordinances be, and the
same hereby is amended, by replacing the words “Institutional Zoning District” with the words
“Institutional (I), General Business (B2), Light Industrial (M1) & Agricultural (AG) Zoning Districts”.
SECTION 3 That Section 152.119 (B) (3) of the Galesburg Code of Ordinances be, and the
same hereby is amended, by replacing the words “152.073 (F)” with the words “their applicable
zoning district”.
SECTION 4 That Section 152.119 (B) (9) of the Galesburg Code of Ordinances be, and the
same hereby is amended, by replacing the words “between 6:00 a.m. and 6:00 p.m.” with the
words “between the hours of 5:00 a.m. and 10:00 p.m.”
SECTION 5 All ordinances, or parts of ordinances, in conflict with this ordinance are, to
the extent of such conflict, hereby repealed.
SECTION 6 This ordinance shall be in full force and effect from and after its passage,
approval and publication as provided by law.
Approved this _ day of , 2022 , by a roll call vote as follows:
Roll Call #:
Ayes: _________________________________________________________________________
Nays: _________________________________________________________________________
Page 2 of 2
Absent: _______________________________________________________________________
Abstain: _______________________________________________________________________
ATTEST: ______________________________
Peter Schwartzman, Mayor
____________________________
Kelli R. Bennewitz, City Clerk
___________________________________________________________________________________________________________________________________________________________________________________________
Prepared by: WEC Page 1 of 1
CITY OF GALESBURG
COUNCIL LETTER
JULY 5, 2022
AGENDA ITEM: Bids for Phase VI of replacement of lead water service lines financed through a
forgivable loan from the Illinois Environmental Protection Agency (IEPA) Public Water Supply
Loan Program.
SUMMARY RECOMMENDATION: The Interim City Manager, Water Superintendent, and
Purchasing Agent recommend approval of the bid, subject to IEPA approval, in the amount of
$2,615,850.00 from J.C. Dillon Inc. from Peoria, IL.
BACKGROUND: The bid for this project includes replacing an estimated 500 lead service lines.
Since the time the quantities were put together for the project it has been determined that the
actual number needing to be replaced will be about 400 lead service lines. This would lower the
project cost to approximately $2.2 million. In the past, the IEPA has provided $2 million in a
forgivable loan for replacement of lead service lines. Given that this is the last phase of the City’s
project, the IEPA is working on providing the city up to the $2.2 million needed for this project.
If the IEPA is not able to secure the additional funds, it is planned for the Water Fund to fund the
$200,000 amount above the $2 million forgivable loan. The IEPA will forgive 100 percent of the
loan amount. After Phase VI is completed all approximately 3,500 lead water service lines will
have been replaced.
The city received one bid for the project from J.C. Dillon Inc. in the amount of $2,615,850.00
averaging $5,231.70 which is 34.9% higher than the phase V bid. The Contractor will plan to begin
replacing lead lines in August 2022 and plans to have them completed by the end of May 2023.
A city Water Division employee will be assisting with inspection of the project as well as an
employee from Bruner, Cooper, and Zuck, Inc.
This item is a Notice of Intent to Award the bid and is subject to the IEPA approving the bids and
authorizing the loan and the work under this contract. The bid results and the Notice of Intent to
Award will be sent to the IEPA by Bruner, Cooper, and Zuck along with other IEPA required
paperwork. Once IEPA has reviewed, they will issue a Notice to Award.
BUDGET IMPACT: The City will be reimbursed 100 percent of the cost for this work from the IEPA
forgivable loan up to $2 million and may be required to pay up to $200,000 from the Water Fund
to complete the project.
SUPPORTING DOCUMENTS:
1.Bid Results
2.Notice of Intent to Award
22-3023
Bid: Lead Service Line Replacements Phase VI
Date: 6/22/2022
Attended by: Miller/Rutledge/Gavin
Vendor
City State Zip
Pay Item Unit Est Quantity Unit Price Extension
Customer Side Service EA 500 1,875.00 937,500.00
Customer Side Service, Copper EA 1 2,300.00 2,300.00
Water Service Type 1 EA 180 2,190.00 394,200.00
Water Service Type 2 EA 200 2,300.00 460,000.00
Water Service Type 3 EA 120 3,100.00 372,000.00
Trench Backfill, CLSM EA 120 525.00 63,000.00
Trench Backfill, Sand EA 40 325.00 13,000.00
HMA/PCC Pavement Patch EA 90 1,425.00 128,250.00
PCC Pavement Patch EA 10 785.00 7,850.00
Brick Pavement Patch EA 20 1,495.00 29,900.00
PCC Sidewalk Patch EA 20 575.00 11,500.00
PCC Driveway Patch EA 10 1,650.00 16,500.00
HMA Driveway Patch EA 5 900.00 4,500.00
Aggregate Driveway Patch EA 5 335.00 1,675.00
Seeding EA 500 275.00 137,500.00
Traffic Control & Protection LS 1 25,000.00 25,000.00
Curb Replacement LF 100 95.00 9,500.00
Total Bid:2,614,175.00
Bid Bond
Bids are currently under review by Public Works and Purchasing
J.C. Dillon, Inc
Peoria, IL
Page 28 of 65
NOTICE OF INTENT TO AWARD
To: ____________________________
____________________________
____________________________
Project Description: ___5HSODFHOHDGZDWHUVHUYLFHOLQHV3KDVHVI________________
________________________________________________________________________
________________________________________________________________________
The OWNER has considered the BID submitted by you for the above described WORK, in
response to its Advertisement for Bids, dated ___5222________ and Information for Bidders.
You are hereby notified that your BID will be accepted, contingent upon Illinois
Environmental Protection Agency (IEPA) approval, for items in the amount of
261585__.
You will be required by the Information for Bidders to execute the Agreement and furnish
the required CONTRACTOR’S Performance BOND, Payment BOND and certificates of
insurance within ten (10) calendar days from the date of the final Notice to be sent upon IEPA
approval, to you.
Dated this day of ________________
______________________________
OWNER
By: __________________________
Title: Mayor - City of Galesburg
&LW\RI*DOHVEXUJ
-&'LOORQ,QF
:/XWK\'ULYH
3HRULD,/
TOWN OF THE CITY OF GALESBURG
Date: July 5, 2022 Agenda Number: 22-9014
TOWN FUND $1,734.67
GENERAL ASSISTANCE FUND $4,875.42
IMRF FUND
SOCIAL SECURITY/MEDICARE FUND
LIABILITY FUND
AUDIT FUND
TOTAL $6,610.09
TOWN OF THE CITY OF GALESBURG, ILLINOIS
KNOX COUNTY, ILLINOIS
FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2021
www.psa-cpa.com 108 N. Main Street • Washington, IL 309.444.4909
TABLE OF CONTENTS
PAGE NUMBER
INDEPENDENT AUDITORS’ REPORT 1-3
MANAGEMENT DISCUSSION AND ANALYSIS 4-8
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements:
Statement of Net Position 9
Statement of Activities 10
Fund Financial Statements:
Statement of Assets, Liabilities and Fund Balances
Governmental Funds 11
Reconciliation of the Statement of Assets, Liabilities, and Fund Equity –
Governmental Funds – to the Statement of Net Position 12
Statement of Revenues, Expenditures and Changes in Fund Balances –
– Governmental Funds 13
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds – to the Statement of Activities 14
Notes to Financial Statements 15-30
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule - Cash Basis - General Town Fund 31-32
Budgetary Comparison Schedule - Cash Basis - General Assistance Fund 33-34
Multiyear Schedule of Changes in Net Pension Liability and Related Ratios 35
Schedule of Employer Contributions 36
Notes to Required Supplementary Information 37-38
SUPPLEMENTARY INFORMATION
Combining Statement of Assets – Nonmajor Governmental Funds 39
Combining Statements of Revenues, Expenditures, and Changes in Fund Balances –
Nonmajor Governmental Funds 40
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual -
Cash Basis - IMRF Fund 41
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual –
Cash Basis - Social Security Fund 42
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual -
Cash Basis - Liability Insurance Fund 43
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual –
Cash Basis - Audit Fund 44
1
INDEPENDENT AUDITORS’ REPORT
Members of the Town of the City of Galesburg Board
Town of the City of Galesburg, Illinois
Opinions
We have audited the financial statements of the governmental activities, each major fund, and the
aggregate remaining fund information of the Town of the City of Galesburg, Illinois, as of and for the
year ended December 31, 2021, and the related notes to the financial statements which collectively
comprise the Town of the City’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, each major fund, and the
aggregate remaining fund information of the Town of the City of Galesburg, Illinois, as of December 31,
2021, and the respective changes in financial position for the year then ended in accordance with
accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America (GAAS). Our responsibilities under those standards are further described in the Auditors’
Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the Town of the City, and to meet our ethical responsibilities, in accordance with the
relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America; and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, management is required to evaluate whether there are conditions or
events, considered in the aggregate, that raise substantial doubt about the Town of the City’s ability to
continue as a going concern for twelve months beyond the financial statement date, including any
currently known information that may raise substantial doubt shortly thereafter.
www.psa-cpa.com 108 N. Main Street • Washington, IL 309.444.4909
2
Auditors’ Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and
therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a
material misstatement when it exists. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control. Misstatements are considered material
if there is a substantial likelihood that, individually or in the aggregate, they would influence the
judgement made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we
exercise professional judgment and maintain professional skepticism throughout the audit.
identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures in
the financial statements.
obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Town of the City's internal control. Accordingly, no such
opinion is expressed.
evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the Town of the City's ability to continue as a going concern for
a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit, significant audit findings, and certain internal control-related
matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis, budgetary comparison information, and multiyear schedules of changes in net
pension liability and related ratios on pages 4 through 8, and 31 through 37, respectively, be
presented to supplement the basic financial statements. Such information, although not a part of the
basic financial statements, is required by the Governmental Accounting Standards Board, who considers
it to be an essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the United States
3
of America, which consisted of inquiries of management about the methods of preparing the information
and comparing the information for consistency with management's responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements.
We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the Town of the City of Galesburg, Illinois', basic financial statements. The combining and
individual nonmajor fund financial statements, and supplemental information are presented for purposes
of additional analysis and are not a required part of the financial statements. Such information is the
responsibility of management and was derived from and relate directly to the underlying accounting and
other records used to prepare the financial statements. Such information has been subjected to the
auditing procedures applied in the audit of the financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the combining and individual nonmajor fund financial statements are fairly
stated in all material respects, in relation to the basic financial statements as a whole.
Emphasis of Matter Regarding a Prior Period Adjustment
As discussed in Note 17 to the financial statements, deferred outflows of resources related to pensions
were overstated by $887,708 and deferred inflows of resources related to pensions were overstated by
$448,875 for the year ending December 31, 2020. Accordingly, beginning net position as of January 1,
2021 was restated to reflect correction of this error. Our opinion is not modified with respect to that
matter.
June 1, 2022
Washington, Illinois
4
MANAGEMENT'S DISCUSSION AND ANALYSIS
This discussion and analysis of the Town of the City of Galesburg Township, Illinois' financial
performance provides an overview of the Township's financial activities for the year ended December 31,
2021, within the limitations of the Township's basis of accounting. The MD&A should be read in
conjunction with the accompanying basic financial statements and the accompanying notes to those
financial statements. The discussion and analysis includes comparative data for prior years as required by
the Governmental Accounting Standards Board (GASB) Statement No. 34 "Basic Financial Statements-
and Management's Discussion and Analysis-for State and Local Governments".
USING THE BASIC FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the Township's basic financial
statements. The Township's basic financial statements comprise three components: 1) government-wide
financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report
also contains other required supplementary information in addition to the basic financial statements.
Report Components
The Government-wide financial statements: The Statement of Net Position and Statement of Activities
display information about the Township as a whole and present a longer-term view of the Township's
finances.
Fund financial statements: Fund financial statements provide a greater level of detail than the
government-wide financial statements. Funds are created and maintained for the financial records as a
way to segregate money whose use is restricted to a particular specified purpose. These statements
present financial information by fund, presenting funds with largest balances or most activity in separate
columns (major funds).
Notes to the basic financial statements: The notes provide additional information that is essential to a
full understanding of the data provided in the government-wide and fund financial statements.
Required supplementary information: In addition to the basic financial statements and accompanying
notes, this report also presents certain required supplementary information concerning general town fund
major special revenue budgetary schedules, schedule of funding progress and trend information-Illinois
Municipal Retirement Fund and notes to required supplementary information.
Supplementary information: This part includes optional financial information on expenditures and
budget and actual schedules. This other supplementary information is provided as additional analysis of
financial activities.
Basis of Accounting
The fund financial statements are reported using the modified accrual basis of accounting. Revenues are
recognized when earned.
Expenditures are generally recognized under the modified accrual basis of accounting when the related
fund incurs the expenditure.
5
REPORTING THE GOVERNMENT AS A WHOLE
The statement of net position and the statement of activities reflect how the Township performed
financially during the year ended December 31, 2021. The statement of net position presents the balances
of the governmental activities of the Township at year end. The statement of activities compares
disbursements with program-revenues for each governmental program activity. Program revenues
include charges paid by the recipient of the program's goods or services to meeting the operational or
capital requirements of a particular program. The comparison of the disbursements with the program
revenues identifies how each governmental function draws from the Township's general revenues. The
township adapted Governmental Accounting Standards Board (GASB) Statement No. 68 Accounting and
Financial Reporting for Pensions. And GASB Statement No. 71, Pension Transition for Contributions
Made Subsequent to the Measurement Date.
In the statement of net position and the statement of activities, we express the Township's activities as the
following:
Governmental activities - Basic services are reported here, including General Government and
Health & Welfare. Property and replacement taxes finance most of these activities. Benefits
provided through governmental activities are not necessarily paid by the people receiving them.
REPORTING THE GOVERNMENT'S MOST SIGNIFICANT FUNDS
Fund financial statements provide detailed information about the Township's major funds - not the
Township as a whole. The Township establishes separate funds to better manage its many activities and
to help demonstrate that money that is restricted as to how it may be used is being spent for the intended
purpose.
Governmental funds -The governmental fund financial statements provide a detailed view of the
governmental operations and the basic services it provides. Governmental fund information helps
determine whether there are more or less financial resources that can be spent to finance
programs. Significant governmental funds are presented on the financial statements in separate
columns. The Township's major governmental funds are the General Town Fund and the General
Assistance Fund. The programs reported in the governmental funds are closely related to those
reported in the governmental activities section of the entity-wide statements. We describe this
relationship in reconciliations presented with the governmental fund financial statements.
FINANCIAL ANALYSIS OF THE GOVERNMENT AS A WHOLE
A comparative analysis of the government-wide data follows:
Net Position - Accrual Basis
Net position for the years ended December 31, 2020 and 2021, are summarized as follows:
2021 2020
Current and other assets 1,949,663$ 1,914,580$
Non current assets 225,852 83,417
Capital assets, net of depreciation 259,940 272,633
Deferred outflows of pension resources 91,934 258,801
Total assets and deferred outflows of resources 2,527,389$ 2,529,431$
Other liabilities 6,230$ 5,532$
Deferred revenue 535,750$ 535,125$
Deferred inflows of resources 241,774 314,204
Total deferred inflows of resources 777,524$ 849,329$
Net position:
Net investment in capital assets 259,940$ 272,633$
Restricted 740,315 758,189
Unrestricted 743,380 643,748
Total net position 1,743,635$ 1,674,570$
Statement of Activities and Changes in Net Position - Accrual Basis
For the years ended December 31, 2020 and 2021, Statement of Activities were as follows:
2021 2020
Revenues:
Program revenues:
Charges for services 24,000$ 24,000$
General revenues:
Property taxes 529,637 510,298
Replacement taxes 127,544 66,580
Interest income 547 8,192
Other 24,571 41,315
Total revenues 706,299$ 650,385$
Expenses:
General government 575,194$ 420,411$
Public health & welfare 62,040 84,049
Total expenses 637,234$ 504,460$
Change in net position 69,065$ 145,925$
Net Position, January 1, 2020 and 2021 1,674,570 1,967,478
Prior period adjustment - (438,833)
Net Position, January 1, 2020 and 2021, restated 1,674,570 1,528,645
Net Position, December 31, 2020 and 2021 1,743,635$ 1,674,570$
Governmental
Activities
Governmental
Activities
6
7
Program revenues of governmental activities represent 3.4 percent of total governmental activities
revenues. General revenues of governmental activities represent 96.6 percent of the total governmental
activities revenues. Disbursements for General Government represent the costs of running the Township
and the support services provided for the other activities and pension costs. Public health & welfare
represents the costs of administering General Assistance.
Governmental Activities
The first column of the Statement of Activities lists the major services provided by the Township. The
next column identifies the costs of providing these services. The major program disbursement for
governmental activities is general government, which accounts for 90.3 percent of all governmental
disbursements. The next column of the Statement of Activities entitled Program Revenue identify
amounts paid by people who are directly charged for the service received that must be used to provide a
specific service. The Net (Expense) Revenue column compares the program receipts to the cost of the
service. This "net cost" amount represents the cost of the service which ends up being paid from money
provided by local taxpayers. These net costs are paid from the general revenues which are presented at
the bottom of the Statement of Activities. A comparison of the total cost of services and the net cost is
presented below:
2021
Total Cost of
Services
Net Cost of
Services
General Government $ 575,194 $ 575,194
Health & Welfare 62,040 38,040
Total $ 637,234 $ 613,234
GENERAL TOWN AND GENERAL ASSISTANCE FUNDS BUDGETING HIGHLIGHTS
The Township's budget is prepared according to Illinois law and is based upon accounting for certain
transactions on a basis of cash receipts and disbursements. The most significant budgeted fund is the
General Town Fund. Actual expenditures were $96,313 under budgeted expenditures for the year. It is
also significant that the expenditures in the General Town Fund exceeded the revenues by $31,168.
Actual expenditures in the General Assistance Fund were $276,077 under the budgeted expenditures for
the year and budgeted revenues exceeded revenues in this fund by $40,139.
While the General Assistance expenses were less than budgeted in 2021, increasing costs, as well as the
continuing impact of the COVID-19 pandemic are still major factors that will impact expenditures for
2022. These factors, along with possible decreases in revenues from property taxes and individual fund
balances were all considered in preparing the Town of the City of Galesburg's budget for the fiscal year
ending December 31, 2021 and the upcoming budget in 2022.
8
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
At December 31, 2021, $259,940 was invested in capital assets, net of depreciation as follows:
Governmental
Activities
Building $ 492,495
Furniture & Equipment 178,915
Less: accumulated depreciation
on buildings and equipment (411,470)
Total $ 259,940
Long-Term Debt
As of December 31, 2021, the Township had no debt outstanding.
CONTACT INFORMATION
The financial report is designed to provide our citizens, taxpayers, and creditors with a general overview
of the Township's finances and to reflect the accountability for the monies it receives. Questions
concerning any information in this report or request for additional information should be directed to
Christine Eik Winick, Supervisor, Town of the City of Galesburg, 121 West Tompkins Street, Galesburg,
Illinois 61401.
Governmental
Activities
Current assets:
Cash and cash equivalents 1,383,504$
Property taxes receivable 531,000
Other receivable 24,495
Prepaid insurance 10,664
Noncurrent assets:
Net pension asset 225,852
Capital assets, net of
accumulated depreciation 259,940
Total assets 2,435,455
Deferred outflows - pension 91,934
Total assets and deferred outflows 2,527,389$
Current liabilities:
Accounts payable 1,417$
Payroll tax payable 26
Compensated absences 4,787
Total liabilities 6,230
Unearned revenue 4,750
Deferred inflows - property taxes 531,000
Deferred inflows - pension 241,774
Total deferred inflows 777,524
Net investment in capital assets 259,940
Restricted 740,315
Unrestricted 743,380
Total net position 1,743,635
Total net position and liabilities 2,527,389$
The accompanying notes are an integral part of this statement.
NET POSITION
ASSETS
DEFERRED OUTFLOWS
TOWN OF THE CITY OF GALESBURG, ILLINOIS
STATEMENT OF NET POSITION
DECEMBER 31, 2021
DEFERRED INFLOWS
LIABILITIES
9
Net Revenue
(Expense) and
Changes in
Net Position
Charges for Governmental
Expenses Services Activities
Governmental activities:
General government 575,194$ -$ (575,194)$
Health and welfare 62,040 24,000 (38,040)
Total governmental activities 637,234 24,000 (613,234)
Total primary government 637,234$ 24,000$ (613,234)
General revenues:
Taxes:
Property taxes 529,637
Replacement tax 127,544
Investment income 547
Other revenue 22,371
Gain on sale of asset 2,200
Total general revenues 682,299
Change in net position 69,065
Net position - beginning of year 2,113,403
Prior period adjustment (438,833)
Net position - beginning of year, restated 1,674,570
Net position - end of year 1,743,635$
The accompanying notes are an integral part of this statement.
Functions/Programs
Revenues
Program
TOWN OF THE CITY OF GALESBURG, ILLINOIS
STATEMENT OF ACTIVITIES
YEAR ENDED DECEMBER 31, 2021
10
Nonmajor
General General All Other Total
Town Assistance Governmental Governmental
Fund Fund Funds Funds
ASSETS
Cash and cash equivalents 638,368$ 594,161$ 150,975$ 1,383,504$
Property taxes receivable 285,000 163,000 83,000 531,000
Other receivable 22,870 1,625 - 24,495
Prepaid expenses 5,357 2,802 2,505 10,664
Interfund balances 816 141 - 957
Total assets 952,411$ 761,729$ 236,480$ 1,950,620$
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable 563$ 854$ -$ 1,417$
Payroll tax payable - - 26 26
Interfund balances - - 957 957
Total liabilities 563 854 983 2,400
Deferred Inflows of Resources
Unearned revenue - 4,750 - 4,750
Deferred tax revenue 285,000 163,000 83,000 531,000
Total deferred inflows of resources 285,000 167,750 83,000 535,750
Fund balances:
Nonspendable:
Prepaid expenses 5,357 2,802 2,505 10,664
Restricted for:
General Assistance - 590,323 - 590,323
Social Security - - 40,427 40,427
Liability Insurance - - 22,709 22,709
Audit - - 8,821 8,821
IMRF - - 78,035 78,035
Unassigned 661,491 - - 661,491
Total fund balances 666,848 593,125 152,497 1,412,470
Total liabilities, deferred inflows
of resources, and fund balances 952,411$ 761,729$ 236,480$ 1,950,620$
The accompanying notes are an integral part of this statement.
Major
TOWN OF THE CITY OF GALESBURG, ILLINOIS
STATEMENT OF ASSETS, LIABILITIES AND FUND BALANCES
GOVERNMENTAL FUNDS
DECEMBER 31, 2021
11
Total fund balances - governmental funds 1,412,470$
Capital assets used in the governmental activities are not financial resources, and
therefore, are not reported in the governmental fund financial statements.259,940
Long-term liabilities are not due and payable in the current period and, therefore,
are not reported in the funds:
Deferred outflows of pension resources 91,934
Deferred inflows of pension resources (241,774)
Net pension asset 225,852
Liabilities shown in governmental activities are not financial resources and,
therfore, are not reported in the governmental funds
Compensated absences (4,787)
Net position of governmental activities 1,743,635$
The accompanying notes are an integral part of this statement.
RECONCILIATION OF THE STATEMENT OF ASSETS, LIABILITIES,
AND FUND EQUITY - GOVERNMENTAL FUND -
TO THE STATEMENT OF NET POSITION
YEAR ENDED DECEMBER 31, 2021
TOWN OF THE CITY OF GALESBURG, ILLINOIS
12
Nonmajor
General General All Other Total
Town Assistance Governmental Governmental
Fund Fund Funds Funds
REVENUES
Property tax 284,244$ 162,580$ 82,813$ 529,637$
Replacement tax 127,544 - - 127,544
Intergovernmental revenue - 24,000 - 24,000
Interest income 262 231 54 547
Reimbursements 6,465 14,488 - 20,953
Other revenue 1,203 215 - 1,418
Total revenues 419,718 201,514 82,867 704,099
EXPENDITURES
Current:
General government:396,391 128,768 72,251 597,410
Public health and welfare - 62,040 - 62,040
Capital Outlay:
Equipment 11,263 - - 11,263
Total expenditures 407,654 190,808 72,251 670,713
EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 12,064 10,706 10,616 33,386
OTHER FINANCING SOURCES
Proceeds from sale of assets 2,200 - - 2,200
NET CHANGE IN
FUND BALANCE 14,264 10,706 10,616 35,586
FUND BALANCE, BEGINNING 652,584 582,419 141,881 1,376,884
FUND BALANCE, ENDING 666,848$ 593,125$ 152,497$ 1,412,470$
The accompanying notes are an integral part of this statement.
Major
TOWN OF THE CITY OF GALESBURG, ILLINOIS
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED DECEMBER 31, 2021
13
Net change in governmental fund balances 35,586$
Amounts reported in governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures. However, in the statement
of activities, the cost of those assets is allocated over their estimated useful lives and
reported as depreciation. In the current period, these amounts are:
Capital asset purchases 11,263
Depreciation expense (23,956)
(12,693)
Expenses reported in the Statement of Activities that do not require
the use of current financial resources are not reported as expenditures in the
governmental funds for:
Change in net pension asset and deferred pension resources 47,998
Compensated absences (1,826)
46,172
Change in net position of governmental activities 69,065$
The accompanying notes are an integral part of this statement.
TOWN OF THE CITY OF GALESBURG, ILLINOIS
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
FUNDS TO THE STATEMENT OF ACTIVITIES
YEAR ENDED DECEMBER 31, 2021
14
15
TOWN OF THE CITY OF GALESBURG, ILLINOIS
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2021
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Town of the City of Galesburg (Township) operates under a board of trustee form of government
and provides services to residents of the township.
The financial statements of the Town of the City of Galesburg have been prepared in conformity with
U.S. Generally Accepted Accounting Principles (GAAP) as applied to governmental agencies. The
Governmental Accounting Standards Boards (GASB) is the accepted standard-setting body for
establishing governmental accounting and financial reporting principles. Following are the most
significant of the Town of the City's accounting policies.
A. Reporting Entity
The Township defines its financial reporting entity in accordance with the provisions of Governmental
Accounting Standards Board (GASB) Statement No 14, The Financial Reporting Entity, as amended
by GASB Statement No. 39, Determining Whether Certain Organization are Component Units-an
amendment of GASB Statement No. 14 and GASB Statement No. 61, The Financial Reporting Entity-
Omnibus. A component unit is a legally separate organization for which the primary government is
financially accountable of closely related. The Township is financially accountable if it appoints a
voting majority of a potential components unit's governing body and is able to impose its will on that
potential component unit. Or there is a potential for the potential component unit to provide specific
financial benefits to or impose specific financial burdens on the township. The Township has no
agencies or entities which should be included as component units in the financial reporting entity.
B. Basic Financial Statements--Government-Wide Statements
The Town of the City's basic financial statements includes both government-wide (reporting the Town
of the City as a whole) and fund financial statements (reporting the Town of the City's major funds).
Both the government-wide and fund financial statements categorize primary activities as
governmental.
In the government-wide Statement of Net Position, the governmental activities column (a) is presented
on a consolidated basis, and (b) and is reported on a full accrual, economic resource basis, which
recognizes all long-term assets and receivables as well as long-term debt and obligations.
The government-wide Statement of Activities reports both the gross and net cost of each of the Town
of the City's functions. The functions are also supported by general government revenues (property
and replacement taxes, certain intergovernmental revenues, etc.). The Statement of Activities reduces
gross expenses (including depreciation) by related program revenues, operating and capital grants.
Program revenues must be directly associated with the function (general government or health and
welfare). Operating grants include operating-specific and discretionary (either operating or capital)
grants with the capital grants column reporting capital-specific grants.
16
The net costs (by function) are normally covered by general revenue (property and replacement taxes,
interest income, other revenue, etc.). The Township does not allocate indirect costs. Except for
expense reimbursements between the governmental funds, all interfund activity has been eliminated
on the government-wide statements.
This government-wide focus is more on the sustainability of the Town of the City as an entity and the
change in their net position resulting from the current year's activities.
C. Basic Financial Statements-Fund Financial Statements
The financial transactions of The Town of the City are reported in individual funds in the fund
financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts
that comprises its assets, liabilities, fund equity, revenues and expenditures/expenses.
The emphasis in fund financial statements is on major funds in the governmental activities column.
Nonmajor funds by category are summarized into a single column. GASB No. 34 sets forth minimum
criteria (percentage of the assets, liabilities, revenues or expenditures/expenses of the governmental)
for the determination of major funds. The nonmajor funds are combined in a column in the fund
financial statements.
D. Governmental Funds
The focus of the governmental funds' measurement (in the fund statements) is upon determination of
financial position and changes in financial position (sources, uses, and balances of financial resources)
rather than upon net income. The Town of the City reports these major governmental funds and fund
types:
The General Town Fund is the primary operating fund of the Township. It is used to
account for and report all financial resources except those required to be accounted for in
another fund.
The General Assistance Fund accounts for and reports monies to provide public assistance
to general relief recipients. The fund provides food, shelter, and medical assistance.
E. Basis of Accounting
Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in
the accounts and reported in the financial statements. It relates to the timing of the measurements
made regardless of the measurement focus applied.
1. Accrual
The governmental activities in the government-wide financial statements are presented on the
accrual basis of accounting. Property taxes are reported in the period for which levied. Sales
taxes are recognized when the underlying transactions take place. Other nonexchange
revenues, including intergovernmental revenues and grants, are reported when all eligibility
requirements have been met. Fees and charges and other exchange revenues are recognized
when earned and expenses are recognized when incurred.
17
2. Modified Accrual
The governmental funds financial statements are presented on the modified accrual basis of
accounting. Under the modified accrual basis of accounting, revenues are recorded when
susceptible to accrual: both measurable and available. "Available" means collectible within
the current period or within 60 days after year end. Property tax revenues are recognized in
the period for which levied provided they are also available. Intergovernmental revenues and
grants are recognized when all eligibility requirements are met, and the revenues are available.
Expenditures are recognized when the related liability is incurred. Exceptions to this general
rule include principal and interest on general obligation long-term debt and employee vacation
and sick leave, which are recognized when due and payable.
Amounts reported as program revenues include charges to customers for services provided.
These revenues received from intergovernmental agreements are described in Note 16 to the
financial statements.
F. Cash and cash equivalents
The Town of the City has defined cash and cash equivalents to include cash on hand, checking,
savings and money market accounts, certificates of deposits and Public Treasurer's Investment Pool.
G. Receivables
All receivables are reported net of estimated uncollectible amounts.
H. Prepaid Items
Payments made to vendors for services that will benefit periods beyond December 31, 2021, are
reported as prepaid items using the consumption method by recording a current asset for the prepaid
amount and reflecting the expenditure/expense in the year in which services are consumed.
I. Capital Assets
General capital assets are reported in the governmental activities column of the government-wide
statement of net assets but are not reported in the fund financial statements. All capital assets are
capitalized at cost (or estimated historical cost) and updated for additions and reductions during the
year. Contributed assets are reported at fair market value as of the date received. Costs incurred by
repairs and maintenance are expenses as incurred.
All capital assets are depreciated, except for land and improvements and construction in process.
Depreciation is computed using the straight-line basis over the following estimated useful lives:
Buildings 39 years
Furniture and equipment 5-10 years
18
J. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred
outflows of resources. This separate financial statement element, deferred outflows of resources,
represents a consumption of net position that applies to a future period(s) and so will not be
recognized as an outflow of resources (expenses/expenditure) until then. A deferred charge on
refunding results from the difference in the carrying value of refunded debt and its reacquisition price.
This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.
In addition to liabilities, the statement of net position and balance sheet will sometimes report a
separate section for deferred inflows of resources. This separate financial statement element, deferred
inflows of resources, represents an acquisition of net position that applies to a future period(s) and so
will not be recognized as an inflow of resources (revenue) until that time. The government has one
type which arises only under a modified accrual basis of accounting, the item, unavailable revenue, is
reported only in the governmental funds balance sheet. The governmental funds report unavailable
revenues from two sources, property taxes and grant money earned but not yet available. These
amounts are deferred and recognized as an inflow of resources in the period that the amounts became
available.
In the government-wide financial statements, components of pension expenses that are recognized
over a period of time are classified as either deferred outflows of resources (using plan assets that are
applicable to a future reporting period) or deferred inflows of resources (acquiring plan assets that are
applicable to a future reporting period). Employer contributions subsequent to the measurement date
of the net pension liability are also required to be reported as deferred outflows of resources. Deferred
outflows/inflows of resources are also recognized for certain differences between actual experience in
pension demographic and economic factors compared to assumptions used in the actuarial analyses.
Deferred tax revenues represent potential revenue that does not meet both the "measurable" and
"available" criteria for recognition in the current period. These amounts are property taxes that have
been levied but will be collected in the following year.
Under the modified accrual basis of accounting, revenue cannot be recognized until it is available to
liquidate liabilities of the current period. Thus, deferred revenue is reported as a deferred inflow of
resources on the government-wide and fund-level statements.
K. Estimates
The preparation of the financial statements in conformity with U.S. generally accepted accounting
principles requires management to make estimates and assumptions that affect the amounts reported in
the financial statements and accompanying notes. Actual results may differ from those estimates.
L. Interfund Balances
The Township's interfund loans receivables and payables that arise from interfund transactions are
recorded by all funds affected in the period in which transactions are executed. These balances are
eliminated on the government-wide statements.
19
M. Encumbrances
The Town of the City of Galesburg does not use encumbrance accounting.
N. Compensated Absences
The Town of the City of Galesburg accrues accumulated unpaid vacation and sick days for the full-
time employees and associated employee-related costs when earned (or estimated to be earned) by the
employee. It also provides for the accumulation of sick days up to a maximum of 240 days for IMRF
service credit. No amounts of sick leave are paid or vested in the event of employee termination.
The noncurrent portion (the amount estimated to be used in subsequent fiscal years) for governmental
funds is reported only as a general long-term obligation in the government-wide statement of net
position and represents a reconciling item between the fund and government-wide presentations. A
liability for these amounts is reported in the governmental funds only if amounts are actually due to
employees as a result of termination and/or retirement.
O. Government-wide Fund Net Position
Government-wide fund net position is divided into three components:
Net investment in capital assets - consist of historical cost of capital assets less accumulated
depreciation and less any debt that remains outstanding that was used to finance those assets
plus deferred outflows of resources less deferred inflows of resources related to those assets.
Restricted net position - consists of assets that are restricted by the township's creditors (for
example, through debt covenants), by the state enabling legislation (through restrictions on
shared revenues), by granters (both federal and state), and by other contributors.
Unrestricted net position - all other net position is reported in this category.
P. Governmental Fund Balances
In the governmental fund financial statements, fund balances are classified as follows:
Nonspendable - amounts that cannot be spent either because they are in a nonspendable form
or because they are legally or contractually required to be maintained intact.
Restricted - amounts that can be spent only for specific purposes because of constitutional
provisions, charter requirements, state or federal laws, or externally imposed conditions by
grantors or creditors.
Committed - amounts that can be used only for specific purposes determined by a formal
action of the board of trustees. The board of trustees is the highest level of decision-making
authority for the Township. Commitments may be established, modified, or rescinded only
through ordinances or resolution approved by the board of trustees.
Assigned - amounts that do not meet the criteria to be classified as restricted or committed but
that are intended to be used for specific purposes as determined by the board of trustees.
20
Unassigned - all amounts not included in other spendable classifications.
Q. Use of Restricted Resources
GASB 54 requires governmental entities to establish a policy for the application of expenditures to the
above classifications. As of the end of the fiscal year, the Township had no such policy and is
currently applying the default method of allocation. When expenditures are incurred for purposes for
which both restricted and unrestricted fund balances are available, the Township considers restricted
funds to have been spent first. When an expenditure is incurred for which committed funds, next
assigned funds, and finally unassigned funds are available, the Board of Trustees considers amounts to
have been spent first out of committed funds then assigned funds, and finally unassigned funds, as
needed, unless the board has provided otherwise in its commitment or assignment actions.
R. Interfund Activity
Interfund activity is reported as loans, services provided, reimbursements or transfers. Loans are
reported as interfund receivables and payable as appropriate and are subject to elimination upon
consolidation. Services provided, deemed to be at market or near market rates, are treated as revenues
or expenditures/expenses, as necessary. Reimbursements are when one fund incurs a cost, charges the
appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund
transactions are treated as transfers. Transfers between governmental funds are netted as part of the
reconciliation to the government-wide financial statements.
S. Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred
inflows of resources related to pensions, and pension expense, information about the fiduciary net
position of the Illinois Municipal Retirement Fund (IMRF) and additions to/deductions from IMRF's
fiduciary net position have been determined on the same basis as they are reported by IMRF. For this
purpose, benefit payments (including refunds of employee contributions) are recognized when due and
payable in accordance with the benefit terms. Investments are reported at fair value.
T. Grants
Grants are considered measurable and available to the extent that expenditures have been incurred.
NOTE 2. CUSTODIAL CREDIT RISK - DEPOSITS
State statutes authorize the Township to make deposits in commercial banks and savings and loan
institutions, and to make investments in obligations of the U.S. Treasury and U.S. agencies,
obligations of states and their political subdivisions, repurchase agreements, commercial paper rated
within the three highest classifications by at least two standard rating services, and the Illinois Public
Treasurer's Investment Pool. Custodial credit risk is the risk that in the event of a bank failure, the
Township's deposits may not be available. The Township does not have a deposit policy for custodial
credit risk. At December 31, 2021, none of the Township's bank balance of $1,397,014 was exposed
to custodial credit risk.
21
NOTE 3. PROPERTY TAXES
Property taxes are collected and remitted to the Town of the City of Galesburg by Knox County.
Taxes are levied annually at the October meeting and become a lien on property on January 1 of the
year of the levy and are collected in 2 installments by the County Treasurer on June 1 and September 1
of the following year.
The following are the tax rates applicable to the various levies per $100 of assessed valuation:
Actual
Limit 2019 Levy 2020 Levy
Town .25000 .07735 .07836
General Assistance .10000 .04304 .04482
Liability Insurance None .00225 .00220
Social Security None .00957 .00935
IMRF None .00957 .00935
Audit .00500 .00197 .00193
.14375 .14601
NOTE 4. PROPERTY TAX RECEIVABLE / DEFERRED INFLOWS
As of December 31, 2021, property taxes receivable and deferred inflows of resources by fund are as
follows:
Fund Name Balance
Town $ 285,000
General Assistance 163,000
Liability Insurance 8,000
Social Security 34,000
IMRF 34,000
Audit 7,000
Total $ 531,000
These values represent the amounts levied for Knox County for tax year 2021. The taxes will be
collected by Knox County and remitted to the Township upon collection.
22
NOTE 5. CAPITAL ASSETS
Capital assets activity for the year ending December 31, 2021 consists of the following:
Balance
January 1, 2020
Additions
Transfers/
Retirements
Balance
December 31,
2021
Capital assets being
depreciated:
Buildings $ 492,495 $ - $ - $ 492,495
Furniture & equipment 167,652 11,263 5,500 173,415
Total capital assets
being depreciated
660,147
11,263
5,500
665,910
Less accumulated
depreciation for:
Buildings (262,453) (12,628) - (275,081)
Furniture & equipment (125,061) (11,328) 5,500 (130,889)
(387,514) (23,956) 5,500 (405,970)
Total capital assets
being depreciated, net
$ 272,633
$ (12,693)
$ -
$ 259,940
Depreciation has been calculated using the straight-line method. Depreciation for general capital
assets has been allocated to the most relevant function for the government-wide Statement of
Activities.
Total depreciation expense for the current fiscal year was $23,956 with the entire amount allocated to
the general government activity.
NOTE 6. SHORT-TERM DEBT
The Township had no short-term debt during the year ended December 31, 2021.
NOTE 7. DEFINED BENEFIT RETIREMENT PLAN
IMRF Plan Description
The Township’s defined benefit pension plan for regular employees provides retirement and disability
benefits, post-retirement increases, and death benefits to plan members and their beneficiaries. The
Township’s plan is managed by the Illinois Municipal Retirement Fund (IMRF), the administrator of a
multi-employer public pension fund. A summary of IMRF’s pension benefits is provided in the
“Benefits Provided” section of this document. Details of all benefits are available from IMRF. Benefit
provisions are established by statute and may only be changed by the General Assembly of the State of
Illinois.
23
IMRF issues a publicly available Comprehensive Annual Financial Report that includes financial
statements, detailed information about the pension plan’s fiduciary net position, and required
supplementary information. The report is available for download at www.imrf.org.
Benefits Provided
IMRF has three benefit plans. The vast majority of IMRF members participate in the Regular Plan (RP).
The Sheriff’s Law Enforcement Personnel (SLEP) plan is for sheriffs, deputy sheriffs, and selected
police chiefs. Counties could adopt the Elected County Official (ECO) plan for officials elected prior to
August 8, 2011 (the ECO plan was closed to new participants after that date).
All three IMRF benefit plans have two tiers. Employees hired before January 1, 2011, are eligible for
Tier 1 benefits. Tier 1 employees are vested for pension benefits when they have at least eight years of
qualifying service credit. Tier 1 employees who retire at age 55 (at reduced benefits) or after age 60 (at
full benefits) with eight years of service are entitled to an annual retirement benefit, payable monthly for
life, in an amount equal to 1-2/3% of the final rate of earnings for the first 15 years of service credit, plus
2% for each year of service credit after 15 years to a maximum of 75% of their final rate of earnings.
Final rate of earnings is the highest total earnings during any consecutive 48 months within the last 10
years of service, divided by 48. Under Tier 1, the pension is increased by 3% of the original amount on
January 1 every year after retirement.
Employees hired on or after January 1, 2011, are eligible for Tier 2 benefits. For Tier 2 employees,
pension benefits vest after ten years of service. Participating employees who retire at age 62 (at reduced
benefits) or after age 67 (at full benefits) with ten years of service are entitled to an annual retirement
benefit, payable monthly for life, in an amount equal to 1-2/3% of the final rate of earnings for the first
15 years of service credit, plus 2% for each year of service credit after 15 years to a maximum of 75% of
their final rate of earnings. Final rate of earnings is the highest total earnings during any 96 consecutive
months within the last 10 years of service, divided by 96. Under Tier 2, the pension is increased on
January 1 every year after retirement, upon reaching age 67, by the lesser of:
3% of the original pension amount, or
1/2 of the increase in the Consumer Price Index of the original pension amount.
Employees Covered by Benefit Terms
As of December 31, 2020, the following employees were covered by the benefit terms:
IMRF
Retirees and Beneficiaries currently receiving benefits 11
Inactive Plan Members entitled to but not yet receiving 1
Active Plan Members 7
Total 19
24
Contributions
As set by statute, the Township’s Regular Plan Members are required to contribute 4.5% of their
annual covered salary. The statute requires employers to contribute the amount necessary, in
addition to member contributions, to finance the retirement coverage of its own employees. The
Township’s annual contribution rate for calendar year 2020 was 8.52%. For the fiscal year ended
December 31, 2021, the Village contributed $28,127 to the plan. The Village also contributes for
disability benefits, death benefits, and supplemental retirement benefits, all of which are pooled at
the IMRF level. Contribution rates for disability and death benefits are set by IMRF’s Board of
Trustees, while the supplemental retirement benefits rate is set by statute.
Net Pension Liability
The Village’s net pension liability was measured as of December 31, 2020. The total pension liability
used to calculate the net pension liability was determined by an actuarial valuation as of that date. The
amount is included in the Accrued Expense on the Statement of Fiduciary Net Position.
Actuarial Assumptions
The following are the methods and assumptions used to determine total pension liability on December
31, 2020:
The Actuarial Cost Method used was Entry Age Normal.
The Asset Valuation Method used was Market Value of Assets.
The Inflation Rate was assumed to be 2.25%.
Salary Increases were expected to be 2.85% to 13.75%, including inflation.
The Investment Rate of Return was assumed to be 7.25%.
Projected Retirement Age was from the Experience-based Table of Rates, specific to the
type of eligibility condition, last updated for the 2020 valuation according to an experience study
from years 2017 to 2019.
For non-disabled retires, an IMRF-specific Mortality table was used with fully generational
projection scale MP-2020 (base year 2017). The IMRF specific rates were developed from the
RP-2017 Blue Collar Health Annuitant Mortality Table with adjustments to match current IMRF
experience.
For Disabled Retirees, an IMRF-specific mortality table was used with fully generational projection
scale MP-2020 (base year 2017). The IMRF-specific rates were developed from the RP-2017
Disabled Retirees Mortality Table, applying the same adjustments that were applied for non-disabled
lives.
For Active Members, an IMRF-specific mortality table was used with fully generational
projection scale MP-2020 (base year 2017). The IMRF-specific rates were developed from the RP-
2017 Employee Mortality Table with adjustments to match current IMRF experience.
25
The long-term expected rate of return on pension plan investments was determined using a
building-block method in which best-estimate ranges of expected future real rates of return (expected
returns, net of pension plan investment expense, and inflation) are developed for each major asset
class. These ranges are combined to produce the long-term expected rate of return by weighting the
expected future real rates of return to the target asset allocation percentage and adding expected
inflation. The target allocation and best estimates of geometric real rates of return for each major
asset class are summarized in the following table as of December 31, 2020:
Portfolio Long-Term
Target Expected Real
Asset Class Percentage Rate of Return
Domestic Equity 37% 5.00%
International Equity 18% 6.00%
Fixed Income 28% 1.30%
Real Estate 9% 6.20%
Alternative Investments 7% 2.85-6.95%
Cash Equivalents 1% 0.70%
Total 100%
Single Discount Rate
A Single Discount Rate of 7.25% was used to measure the total pension liability as of December 31,
2020. The projection of cash flow used to determine this Single Discount Rate assumed that the
plan members’ contributions will be made at the current contribution rate, and that employer
contributions will be made at rates equal to the difference between actuarially determined
contribution rates and the member rate. The Single Discount Rate reflects:
1. The long-term expected rate of return on pension plan investments (during the period in which the
fiduciary net position is projected to be sufficient to pay benefits), and
2. The tax-exempt municipal bond rate based on an index of 20-year general obligation bonds with an
average AA credit rating (which is published by the Federal Reserve) as of the measurement
date (to the extent that the contributions for use with the long-term expected rate of return are not
met).
For the purpose of the most recent valuation, the expected rate of return on plan investments is
7.25%, the municipal bond rate is 2.00%, and the resulting single discount rate is 7.25%.
26
Changes in the Net Pension Liability
Total
Pension Plan Net Pension
Liability Net Position Liability
(A) (B) (A) - (B)
Balances at December 31, 2019 $ 2,439,145 $ 2,522,562 $ (83,417)
Changes for the year:
Service Cost 38,008 - 38,008
Interest on the Total Pension Liability 172,660 - 172,660
Changes of Benefit Terms - - -
Differences Between Expected and
Experience of the Total Pension 110,107 - 110,107
Changes of Assumptions * (19,517) - (19,517)
Contributions – Employer - 31,127 (31,127)
Contributions – Employees - 16,440 (16,440)
Net Investment Income - 365,840 (365,840)
Benefit Payments, including Refunds
of Employee Contributions (153,264) (153,264) -
Other (Net Transfer) - 30,286 (30,286)
Net Changes 147,994 290,429 (142,435)
Balances at December 31, 2020 $ 2,587,139 $ 2,812,991 $ (225,852)
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the plan’s net pension liability, calculated using a Single Discount Rate of
7.25%, as well as what the plan’s net pension liability would be if it were calculated using a
Single Discount Rate that is 1% lower or 1% higher:
1% Lower
Current
Discount Rate
1% Higher
(6.25%) (7.25%) (8.25%)
Net Pension Liability/(Asset) $ 29,779 $ (225,852) $ (441,488)
Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources Related to
Pensions
For the year ended December 31, 2021, the Township recognized pension expense of $28,127. At
December 31, 2021, the Township reported deferred outflows or resources and deferred inflows of
resources related to pensions from the following sources:
27
Deferred Deferred
Deferred Amounts Related to Pensions Outflows of Inflows of
Resources Resources
Deferred Amounts to be Recognized in Pension
Expense in Future Periods
Differences between expected and actual experience $ 63,807 $ -
Changes of assumptions - 11,149
Net difference between projected and actual
earnings on pension plan investments - 230,625
Total Deferred Amounts to be recognized in
pension expense in future periods 63,807 241,774
Pension Contributions made subsequent
to the Measurement Date 28,127 -
Total Deferred Amounts Related to Pensions $ 91,934 $ 241,774
Amounts reported as deferred outflows of resources and deferred inflows of resources related to
pensions will be recognized in pension expense in future periods as follows:
Year Ending
Net Deferred
Inflows
December 31 of Re source s
2021 $ (6,866)
2022 (14,045)
2023 (91,793)
2024 (37,136)
Total $ (149,840)
NOTE 8. OTHER POST-EMPLOYMENT BENEFITS
In the year ended December 31, 2009, the Town of the City of Galesburg implemented GASB
Statement 45, Accounting and Financial Reporting for Post Employment Benefits Other than
Pensions. It has since been recognized under GASB Statement 75. GASB Statement 75 requires the
recording of other post employment benefit (OPEB) liability that relates to the Township’s future
liability for current and future retirees and their spouses of the Township for benefits other than
pension, such as medical insurance. The Township is a component unit of the City of Galesburg,
Illinois and participates in the same health care plan as the City.
Employees who retire from the Township as the result of becoming eligible to receive an annuity
under IMRF may elect to continue health coverage under the group insurance plan.
28
Township employees are on the Blue Cross/Blue Shield of IL through the City of Galesburg that
provides medical and prescription drug insurance benefits to all eligible retires, their spouses, and their
eligible dependents. The OPEB is considered part of the City of Galesburg's reporting entity and is
presented solely in the City of Galesburg's accompanying basic financial statements as a post-
employment benefit trust fund in the fiduciary fund type. A separate audit report is not prepared. The
Town of the City of Galesburg is a participant in the City of Galesburg's plan.
Membership in the OPEB for the Town of the City of Galesburg comprised the following at December
31, 2021:
Retirees and beneficiaries receiving benefit -
Active, fully vested plan members 3
Active, non-vested plan members 4
Total 7
A full disclosure of the health care plan regarding funding policy, annual benefit costs, trend
information, and analysis of funding progress can be obtained from the City of Galesburg's Financial
Statements.
NOTE 9. INTERFUND RECEIVABLES/PAYABLES
During the course of operations, numerous transactions occur between individual funds that may result
in amounts owed between the funds. Short-term interfund loans are reported as "interfund receivables
and payables". Interfund balances were used to move payroll tax expenditures to the actual funds to
which they were accountable.
For the year ended December 31, 2021, the interfund transfers and balances consisted of the
following:
Interfund
Receivable
Interfund
Payable
General Assistance $ 141 $ -
Social Security - 612
Liability Insurance - 345
Town Fund 816 -
Total interfund transfers $ 957 $ 957
NOTE 10. RISK MANAGEMENT
Significant losses are covered by commercial insurance for all major programs: property, liability, and
worker's compensation. There have been no significant reductions in insurance coverage. Settlement
amounts, if any, have not exceeded insurance coverage for the past three years.
29
NOTE 11. INSURANCE COVERAGE
The Township maintains the following coverage from Township Officials of Illinois Risk
Management Association:
General Liability $3,000,000 per occurrence
Automobile Liability $3,000,000 per accident
Worker's Compensation $1,000,000 per accident
Surety bonds are in place for the officers and employees.
NOTE 12. VACATION, SICK LEAVE, AND OTHER COMPENSATED ABSENCES
Employees of the Town of the City of Galesburg are entitled to certain compensated absences based
on their length of employment. Compensated absences are recorded as expenditures when they are
paid in the fund financial statements.
A provision of $4,787 has been made on the Statement of Net Position to accrue for accumulated
unpaid vacation benefits for the general assistance fund in the governmental-wide financial statement.
Employees paid from the general town fund are paid a lump sum for remaining time and do not carry
over any vacation days.
NOTE 13. RESTRICTED NET POSITION
The following amounts represent net position that is restricted by enabling legislation as of December
31, 2021:
Restricted to use for General Assistance $590,323
Restricted to use for Social Security 40,427
Restricted to use for Liability Insurance 22,709
Restricted to use for Audit 8,821
Restricted to use for IMRF 78,035
NOTE 14. FUND DEFICITS
There are no funds with a deficit fund balance position as of December 31, 2021,
NOTE 15. LEGAL DEBT MARGIN
Under 50 ILCS 405/1, the Township is allowed to incur qualifying debt up to 2.875% of its latest
equalized assessed value. The equalized assessed value as of January 1, 2020, was $363,713,908. As
of December 31, 2021, the Township's legal debt limit was $10,456,775. The Township did not have
any qualifying debt as of December 31, 2021, leaving a debt margin of $10,456,775.
30
NOTE 16. INTERGOVERNMENTAL AGREEMENTS
The Township has entered into agreements with various townships located within Knox County to
provide public assistance to their residents through the Supervisor of General Assistance. The
Township receives $1,500 annually from the other townships to provide these services. The
agreements were previously entered into during various times throughout the year, so a portion of the
revenue is recognized as deferred if the services were paid for than span into the next fiscal year. The
amount recognized as deferred income for the year ended December 31, 2021 was $4,750.
NOTE 17. PRIOR PERIOD ADJUSTMENT
The Township has determined that certain transactions were recorded incorrectly in a prior year.
Governmental Activities: In the Government-Wide statements, deferred outflows of resources were
overstated by $887,708 and deferred inflows of resources were overstated by $448,875. This was due
to the prior auditor cumulatively adding the current year outflows and inflows with the prior year totals,
rather than adjusting to the current year amount. This would have reduced Net Position by $438,833.
The restatements had the corresponding effect on change in net position.
Net Position,
as Previously Pension Net Position
Reported Restatement As Restated
Governmental Activities:
Total Net Position $ 2,113,403 $ (438,833) $ 1,674,570
NOTE 18. SUBSEQUENT EVENTS
The Township has evaluated subsequent events through June 1, 2022, the date which the financial
statements were available to be issued.
REQUIRED SUPPLEMENTARY INFORMATION
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES
Property tax 312,000$ 284,244$ (27,756)$
Replacement taxes 60,000 115,994 55,994
Interest 5,000 262 (4,738)
Reimbursement - 6,465 6,465
Miscellaneous - 1,203 1,203
Total revenues 377,000 408,168 31,168
EXPENDITURES
Administration:
Personnel:
Salaries - elected officials 112,830 109,861 2,969
Contractual services:
Legal services 2,500 109 2,391
Travel expenses 2,000 - 2,000
Total contractual services 4,500 109 4,391
Other expenditures:
Maintenance - building 20,000 - 20,000
Town hall 4,000 10,392 (6,392)
Utilities 5,000 347 4,653
Telephone 3,000 1,215 1,785
Office supplies and postage 3,500 4,687 (1,187)
Janitor services and supplies 5,000 420 4,580
Capital outlay 5,000 - 5,000
Maintenance agreement 1,500 1,005 495
Contingencies 1,000 - 1,000
Bonds 1,000 450 550
Miscellaneous 200 3 197
Total other expenditures 49,200 18,519 30,681
Total Administration 166,530 128,489 38,041
TOWN OF THE CITY OF GALESBURG, ILLINOIS
BUDGETARY COMPARISON SCHEDULE - CASH BASIS
CASH BASIS - GENERAL TOWN FUND
YEAR ENDED DECEMBER 31, 2021
31
Variance
Favorable
Budget Actual (Unfavorable)
Assessor:
Personnel:
Salaries - office employees 218,000$ 195,386$ 22,614$
Health insurance 61,000 57,444 3,556
Total personnel 279,000 252,830 26,170
Contractual services:
Maintenance service - vehicle 3,000 392 2,608
Maintenance service - equipment 6,700 6,715 (15)
Legal and professional 10,000 - 10,000
Travel expense - assessor 2,500 537 1,963
Unemployment comp - 522 (522)
Travel and training - office 5,500 3,763 1,737
Total contractual services 27,700 11,929 15,771
Commodities:
Office supplies and postage 6,500 2,406 4,094
Capital outlay:
Equipment & vehicle 12,000 11,263 737
Other expenditures:
Contingencies 4,000 - 4,000
Other post employment benefits 7,000 - 7,000
Miscellaneous 500 - 500
Total other expenditures 11,500 - 11,500
Total Assessor 336,700 278,428 58,272
Total Town Fund Expenditures 503,230 406,917 96,313
Excess of Revenues Over
(Under) Expenditures (126,230) 1,251 127,481
OTHER FINANCING SOURCES (USES)
Proceeds from sale of asset - 2,200 2,200
Net Change in Fund Balance (126,230)$ 3,451 129,681$
Net change resulting from conversion to accrual basis 10,813
Fund Balance, Beginning of year 652,584
Fund Balance, End of year 666,848$
TOWN OF THE CITY OF GALESBURG, ILLINOIS
BUDGETARY COMPARISON SCHEDULE - CASH BASIS
CASH BASIS - GENERAL TOWN FUND (Continued)
YEAR ENDED DECEMBER 31, 2021
32
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES
Property tax 134,000$ 162,580$ 28,580$
Other townships 24,000 24,625 625
Interest income 4,000 231 (3,769)
Reimbursement - 14,488 14,488
Miscellaneous - 215 215
Total revenues 162,000 202,139 40,139
EXPENDITURES
Administration:
Personnel:
Salaries 110,000 103,557 6,443
Health insurance 21,000 15,504 5,496
Medicare & social security - 230 (230)
Total personnel 131,000 119,291 11,709
Contractual services:
Professional services - legal 200 - 200
Telephone and utilities - 506 (506)
Travel expenses 1,000 2,000 (1,000)
Bonds 1,000 - 1,000
Total contractual services 2,200 2,506 (306)
Commodities:
Maintenance agreement 5,000 3,793 1,207
Office supplies and postage 3,500 1,878 1,622
Total commodities 8,500 5,671 2,829
Other expenditures:
Contingencies 5,000 - 5,000
Miscellaneous charges 200 2,231 (2,031)
Other post employment benefits 500 - 500
Capital outlay 10,000 - 10,000
Total other expenditures 15,700 2,231 13,469
Total Administration 157,400 129,699 27,701
TOWN OF THE CITY OF GALESBURG, ILLINOIS
BUDGETARY COMPARISON SCHEDULE - CASH BASIS
YEAR ENDED DECEMBER 31, 2021
CASH BASIS - GENERAL ASSISTANCE FUND
33
Variance
Favorable
Budget Actual (Unfavorable)
Home Relief:
Contractual services:
Medical and dental services 40,000$ -$ 40,000$
Shelter 83,000 27,965 55,035
Utilities 24,000 7,533 16,467
Funeral and burial services 4,000 - 4,000
Additional service 3,000 133 2,867
Ambulance service 1,500 - 1,500
Total contractual services 155,500 35,631 119,869
Commodities:
Food 35,000 8,492 26,508
Personal & household incidentals 40,500 9,902 30,598
Total commodities 75,500 18,394 57,106
Other expenditures:
Miscellaneous charges 12,000 1,722 10,278
Emergency rent 23,000 3,505 19,495
Emergency utilities 40,000 2,372 37,628
Emergency miscellaneous 4,000 - 4,000
Total other expenditures 79,000 7,599 71,401
Total Home Relief 310,000 61,624 248,376
Total Expenditures
General Assistance Fund 467,400 191,323 276,077
Net Change in Fund Balance (305,400)$ 10,816 316,216$
Net change resulting from conversion to accrual basis (110)
Fund Balance, Beginning of year 582,419
Fund Balance, End of year 593,125$
TOWN OF THE CITY OF GALESBURG, ILLINOIS
BUDGETARY COMPARISON SCHEDULE - CASH BASIS
CASH BASIS - GENERAL ASSISTANCE FUND (Continued)
YEAR ENDED DECEMBER 31, 2021
34
2020 2019 2018 2017 2016 2015 2014
Calendar year ending December 31,
Total pension liability:
Service cost 38,008$ 41,784$ 37,441$ 36,130$ 39,565$ 38,846$ 39,545$
Interest on the total pension liability 172,660 167,692 161,356 159,334 147,450 135,982 125,673
Difference between expected
and actual experience 110,107 3,258 32,820 31,466 81,275 57,357 (46,822)
Assumption changes (19,517) - 57,544 (74,508) (2,299) 2,169 81,489
Benefit payments and refunds (153,264) (131,367) (128,149) (124,101) (92,773) (65,588) (58,570)
Net change in
total pension liability 147,994 81,367 161,012 28,321 173,218 168,766 141,315
Total pension liability - beginning 2,439,145 2,357,778 2,196,766 2,168,445 1,995,227 1,826,461 1,685,146
Total pension liability - ending (a)2,587,139 2,439,145 2,357,778 2,196,766 2,168,445 1,995,227 1,826,461
Plan fiduciary net position:
Contributions - employer 31,127 23,000 34,574 29,373 85,180 27,432 42,037
Contributions - employee 16,440 17,279 17,023 15,496 14,754 15,109 14,518
Net investment income (loss)365,840 427,878 (149,226) 390,255 120,744 9,931 115,377
Benefit payments and refunds (153,264) (131,367) (128,149) (124,101) (92,773) (65,588) (58,570)
Other 30,286 15,559 49,301 (42,517) (2,206) (32,097) (8,101)
Net change in plan
fiduciary net position 290,429 352,349 (176,477) 268,506 125,699 (45,213) 105,261
Plan fiduciary net position - beginning 2,522,562 2,170,213 2,346,690 2,078,184 1,952,485 1,997,698 1,892,437
Plan fiduciary net position - ending (b) 2,812,991 2,522,562 2,170,213 2,346,690 2,078,184 1,952,485 1,997,698
City's net pension liability - ending (a)-(b)(225,852)$ (83,417)$ 187,565$ (149,924)$ 90,261$ 42,742$ (171,237)$
Plan fiduciary net position as a
percentage of the total pension liability 108.73% 103.42% 92.04% 106.82% 95.84% 97.86% 109.38%
Covered - employee payroll 365,341$ 383,980$ 378,277$ 344,345$ 327,860$ 335,770$ 322,617$
City's net position liability as a percentage
of covered-employee payroll -61.82% -21.72% 49.58% -43.54% 27.53% 12.73% -53.08%
(schedule to be built prospectively from 2014)
TOWN OF THE CITY OF GALESBURG, ILLINOIS
MULTIYEAR SCHEDULE OF CHANGES IN NET PENSION LIABILITY
AND RELATED RATIOS
ILLINOIS MUNICIPAL RETIREMENT FUND
LAST 10 CALENDAR YEARS
35
Actual Contribution
Calendar Year Actuarially Contribution Covered- as a Percentage of
Ending Determined
Actual Deficiency Employee Covered-
December 31, Contribution Contribution (Excess) Payroll Employee Payroll
2014 42,037$ 42,037$ -$ 322,617$ 13.03%
2015 27,432 27,432 - 335,770 8.17%
2016 25,180 85,180 (60,000) 327,860 25.98%
2017 29,373 29,373 - 344,345 8.53%
2018 34,575 34,574 1 378,277 9.14%
2019 23,000 23,000 - 383,980 5.99%
2020 31,127 * 31,127 - 365,341 8.52%
*Estimated based on contribution rate of 8.52% and covered valuation payroll of $365,341.
Schedule to be built prospectively as the City implemented GASB Statement No. 68 in the fiscal
year ending 12/31/2014.
TOWN OF THE CITY OF GALESBURG, ILLINOIS
SCHEDULE OF EMPLOYER CONTRIBUTIONS
ILLINOIS MUNICIPAL RETIREMENT FUND
LAST 10 YEARS
36
37
TOWN OF THE CITY OF GALESBURG, ILLINOIS
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
December 31, 2021
Note 1-Budget and Appropriations
The Township adopts an annual budget and appropriation ordinance in accordance with Chapter 50, 330/3
of the Illinois Revised Statutes. The budget covers the fiscal year ending December 31. These
appropriations are adopted on a cash basis method of accounting.
Prior to the adoption of the annual budget and appropriation ordinance, the Township Board, at least 30
days prior to such adoption, shall make this proposed appropriation ordinance conveniently available for
public inspection and shall hold at least one public hearing thereon. Notice of this hearing shall be given
publication in one or more newspapers published locally at least 30 days prior to the time of the public
hearing.
Subsequent to the public hearing and before final action is taken on the annual budget and appropriation
ordinance, the Board may revise, alter, increase, or decrease the items contained therein.
The budgetary comparison schedules-cash basis-for the governmental fund types present legally adopted
budgets with actual data on a budgetary basis. The appropriation ordinance lapses as of the fiscal year
end.
Notes to Schedule:
Summary of Actuarial Methods and Assumptions Used in the
Calculation of the 2020 Contribution Rate*
Valuation Date:
Notes Actuarially determined contribution rates are calculated
as of December 31 each year, which is 12 months prior to the
beginning of the fiscal year in which contributions are reported.
Methods and Assumptions Used to Determine 2020 Contribution Rates:
Actuarial Cost Method:Aggregate entry age Normal
Amortization Method:Level percentage of payroll, closed
Remaining Amortization
Period:23-year closed period
Asset Valuation Method:5-year smoothed market; 20% corridor
Wage Growth:3.25%
Price Inflation:2.50%
Salary Increases:3.35% to 14.25%, including inflation
Investment Rate of Return:7.25%
Retirement Age:Experience-based table of rates that are specific to the valuation
pursuant type of eligibility condition; last updated for the 2017
valuation pursuant to an experience study of the period 2014-2016.
Mortality:For non-disabled retirees, an IMRF specific mortality table was
used with fully generational projection scale MP-2017 (base year
2015). The IMRF specific rates were developed from the RP-2014
Blue Collar Health Annuitant Mortality Table with adjustments to
match current IMRF experience. For disabled retirees, an IMRF
specific mortality table was used with fully generational projection
scale MP-2017 (base year 2015). The IMRF specific rates were
developed from the RP-2014 Disabled Retirees Mortality Table
applying the same adjustment that were applied for non-disabled
lives. For active members, an IMRF specific mortality table was
used with fully generational projection scale MP-2017 (base year
2015). The IMRF specific rates were developed form the RP-2014
Employee Mortality Table with adjustments to match current IMRF
experience.
Other Information:
Notes:There were no benefit changes during the year.
* Based on Valuation Assumptions used in the December 31, 2018 actuarial valuation.
TOWN OF THE CITY OF GALESBURG, ILLINOIS
NOTES TO SCHEDULE OF EMPLOYER CONTRIBUTIONS
ILLINOIS MUNICIPAL RETIREMENT FUND
38
SUPPLEMENTARY INFORMATION
Social Liability
IMRF Security Insurance Audit
Fund Fund Fund Fund Totals
ASSETS
Cash and cash equivalents 78,035$ 41,039$ 23,080$ 8,821$ 150,975$
Property tax receivable 34,000 34,000 8,000 7,000 83,000
Prepaid expenses - - 2,505 - 2,505
Total assets 112,035$ 75,039$ 33,585$ 15,821$ 236,480$
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCE
Liabilities
Payroll tax payable -$ -$ 26$ -$ 26$
Due to other funds - 612 345 - 957
Total liabilities - 612 371 - 983
Deferred Inflows of Resources
Deferred tax revenue 34,000 34,000 8,000 7,000 83,000
Fund Balance
Nonspendable:
Prepaid expenses - - 2,505 - 2,505
Restricted
Social Security - 40,427 - - 40,427
Liability Insurance - - 22,709 - 22,709
Audit - - - 8,821 8,821
IMRF 78,035 - - - 78,035
Total fund balances 78,035 40,427 25,214 8,821 152,497
Total liabilities and
fund balances 112,035$ 75,039$ 33,585$ 15,821$ 236,480$
TOWN OF THE CITY OF GALESBURG, ILLINOIS
COMBINING STATEMENT OF ASSETS, LIABILITES, AND FUND BALANCES -
NONMAJOR GOVERNMENTAL FUNDS
DECEMBER 31, 2021
39
Social Liability
IMRF Security Insurance Audit
Fund Fund Fund Fund Totals
REVENUES
Property taxes 33,916$ 33,916$ 7,980$ 7,001$ 82,813$
Interest 33 12 5 4 54
Total revenues 33,949 33,928 7,985 7,005 82,867
EXPENDITURES
Current:
General government 28,127 29,526 6,048 8,550 72,251
Excess of revenues over
(under) expenditures 5,822 4,402 1,937 (1,545) 10,616
Fund Balance, Beginning 72,213 36,025 23,277 10,366 141,881
Fund Balance, Ending 78,035$ 40,427$ 25,214$ 8,821$ 152,497$
AND CHANGES IN FUND BALANCE -
NONMAJOR GOVERNMENTAL FUNDS
DECEMBER 31, 2021
TOWN OF THE CITY OF GALESBURG, ILLINOIS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
40
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES
Property tax 34,000$ 33,916$ (84)$
Interest income 500 33 (467)
Total revenues 34,500 33,949 (551)
EXPENDITURES
Illinois Municipal
Retirement contribution 34,000 28,127 5,873
Net change in fund balance 500$ 5,822 5,322$
Net change resulting from conversion to accrual basis -
Fund Balance, Beginning of year 72,213
Fund Balance, End of year 78,035$
TOWN OF THE CITY OF GALESBURG, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL - CASH BASIS
IMRF FUND
YEAR ENDED DECEMBER 31, 2021
41
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES
Property tax 34,000$ 33,916$ (84)$
Interest income 10 12 2
Total revenues 34,010 33,928 (82)
EXPENDITURES
Social Security and
Medicare contribution 34,000 29,526 4,474
Net change in fund balance 10$ 4,402 4,392$
Net change resulting from conversion to accrual basis -
Fund Balance, Beginning of year 36,025
Fund Balance, End of year 40,427$
TOWN OF THE CITY OF GALESBURG, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL - CASH BASIS
SOCIAL SECURITY FUND
YEAR ENDED DECEMBER 31, 2021
42
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES
Property tax 8,000$ 7,980$ (20)$
Interest income 97 5 (92)
Total revenues 8,097 7,985 (112)
EXPENDITURES
Unemployment insurance 600 - 600
Worker's compensation 2,100 - 2,100
Liability insurance 5,000 3,508 1,492
Office supplies 100 35 65
Total expenditures 7,800 3,543 4,257
Net change in fund balance 297$ 4,442 4,145$
Net change resulting from conversion to accrual basis (2,505)
Fund Balance, Beginning of year 23,277
Fund Balance, End of year 25,214$
TOWN OF THE CITY OF GALESBURG, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL - CASH BASIS
LIABILITY INSURANCE FUND
YEAR ENDED DECEMBER 31, 2021
43
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES
Property tax 9,000$ 7,001$ (1,999)$
Interest income 78 4 (74)
Total revenues 9,078 7,005 (2,073)
EXPENDITURES
Audit 9,000 8,550 450
Net change in fund balance 78$ (1,545) (1,623)$
Net change resulting from conversion to accrual basis -
Fund Balance, Beginning of year 10,366
Fund Balance, End of year 8,821$
TOWN OF THE CITY OF GALESBURG, ILLINOIS
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE - BUDGET AND ACTUAL - CASH BASIS
AUDIT FUND
YEAR ENDED DECEMBER 31, 2021
44