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2021-09-15 SID 455 Minutes - REVISED (2)CERTIFICATE The undersigned hereby certify that they are the Chairman and Clerk of Sanitary and Improvement District Number 455 of Douglas County, Nebraska , (the "District") and hereby further certify as follows: I . Annexed to this certificate is a true and correct transcript of the proceedings of the Board of Trustees of the District relating to a meeting of said District held on the date and at the time reflected in the meeting minutes contained in said foregoing transcript (the "Meeting"). All of the proceedings of the District and of the Board of Trustees thereof which are set out in the annexed and foregoing transcript have been fully recorded in the journal of proceedings of the District and the undersigned District Clerk has carefully compared the annexed and foregoing transcript with said journal and with the records and files of the District which are in such Clerk's official custody and said transcript is a full , true and complete copy of said journal, records and files which are set out therein . 2. Advance !n otice for the Meeting was given by publication as set forth in the affidavit of publication contained in the foregoing transcript and was mailed to the Clerk of the municipality or county within whose zoning jurisdiction the District is located at least seven days prior to the date of the Meeting. Advance notice for the Meeting, including notice of agenda subjects, was given to all members of the Board of Trustees. All news media requesting notification of meetings of said body were provided with advance notice of the times and places of such meetings and the subjects to be discussed. 3 . All of the subjects addressed at the Meeting were contained in the agenda for the Meeting, which agenda was kept continually current and readily available for public inspection at the address listed in the meeting notice for the Meeting and a copy of which is attached to this Certificate; such subjects were contained in said agenda for at least 24 hours prior to the Meeting and each agenda item was sufficiently descriptive to give the public reasonable notice of the matters to be considered at the Meeting. 4 . A current copy of the Nebraska Open Meetings Act was available and accessible to members of the public, posted during the Meeting in the room in which such Meeting was held and all-in attendance at the Meeting were informed that such copy of the Nebraska Open Meetings Act was available for review and were informed of the location of such copy in the room in which such Meeting was being held. At least one copy of all resolutions and other reproducible written materials, for which actions are shown in said proceedings, was made available for examination and copying by members of the public at the Meeting. 5. The minut es of the Meeting were in written form and available for public inspection within ten (JO) working days after the Meeting or prior to the next convened meeting, whichever occurred earlier, at the office of the District; within thirty (30) days after the date of the Meeting, a copy of the minutes of the Meeting was sent to the Clerk of the municipality or county within whose zoning jurisdiction the District is located . 6 . No litigation is now pending or threatened to restrain or enjoin the District from the issuance and delivery of any warrants or other obligations issued by the District or the levy and collection of tax or other revenues or relating to any of the improvements for which any such warrants or other obligations were or are issued nor in any manner questioning the proceedings and authority under which any such warrants or other obligations were or are issued or affecting the validity thereof; neither the corporate existence or boundaries of the District nor the title of its present officers to their respective offices is being contested; no authority or proceedings for the issuance of any warrants or other obligations by the District have been repealed, revoked or rescinded as of the date hereof. All actions taken by the Board of Trustees referred to in said transcript were taken at a public meeting while open to the attendance of the public. IN WITNESS WHEREOF, we have hereunto affixed our official sig Chairman ·i j i j i MINUTES OF THE MEETING OF THE BOARD OF TRUSTEES OF SANITARY AND IMPROVEMENTDISTRICTN0.455 OF DOUGLAS COUNTY, NEBRASKA The meeting of the Board of Trustees of Sanitary and Improvement District No. 455 of Douglas County, Nebraska was convened in open and public session at 9:30 A.M. on September 15, 2021, at 20507 Nicholas Circle, Suite 100, Elkhorn, Nebraska. Present at the meeting were Trustees William Gottsch, Brett Gottsch and Charles Olson. Jeff Jackson, Tammy Z v ace k were absent. Also, present were John H. Fullenkamp, attorney for the District, Olsson, engineer of the District and Kuehl Capital Corporation, financial advisors of the District. The Chairman then stated that a copy of the Nebraska Open Meeting Laws was available for review and inspection and stated the location of said copy in the room in which such meeting was being held. Notice of the meeting was given in advance thereof by publication in The Daily Record on August 25, 2021, a copy of the Proof of Publication being attached to these minutes. Notice of the meeting was simultaneously given to all members of the Board of Trustees and a copy of their Acknowledgment of Receipt of Notice is attached hereto. Availability of the agenda was communicated in the published notice and in the notice to the Trustees of this meeting. All proceedings of the Board were taken while the convened meeting was open to the attendance of the public. The Clerk then certified that notice of this meeting had been given to the City Clerk of Omaha, Nebraska at least seven days prior to the time set by the Board of Trustees for this meeting and filed his Certificate to that effect, said Certificate being attached to these minutes and made a part hereof by this reference. The Budget Hearing of Sanitary and Improvement District No. 455 was held the 15th day of September 2021 at 9:30 a.m. Three copies of the proposed budget statement were available to the public. The Chairman then presented the proposed budget of the District outlining the key provisions of the proposed budget statement, including, but not limited to, a comparison with the prior year's budget and advised that the Budget Summary had been published in The Daily Record, a legal newspaper of Douglas County, Nebraska on August 25, 2021, (https://www.omahadailyrecord.com/) a copy of the Proof of Publication being attached to these minutes. I J ) I r l I ! ! i I The floor was then opened for public comment on the proposed budget statement and amendment. All members of the public wishing to address the governing body were provided a reasonable amount of time to do so. It was then advised that no one owning property or having a vested interest in the property located within the boundaries of the District appeared at this hearing on the proposed Budget and Budget Summary to offer support, opposition, criticism, suggestions, or observations concerning the proposed Budget. The Chairman noted that the budget, as amended, complies with the current provisions of the Nebraska Lid Law, and that the property taxes for the Bond Fund and General Fund are as follows: Bond Fund General Fund Total $259,838.26 $ 58,201.22 $318,039.48 $0. 735300 $0. 164700 $0.900000 Following discussion concerning the budget, a motion was duly made, seconded, and approved by unanimous vote of the Board of Trustees to adopt the budget, with the amendment, for the 2021/22 fiscal year. The Clerk was then directed to attach a copy of the budget as adopted to these minutes. The District amended the budget and the publication was published in the Daily Record (https://www.omahadailyrecord.com/), a legal newspaper of Douglas County, Nebraska on September 16, 2021, a copy of the Amended Proof of Publication being attached to these minutes. The Chairman further noted that the budget as amended and has been prepared increasing the Budgeted Restricted Funds of the General Fund by an additional 1 %. The Chairman then asked if there were any persons present who wished to address the Board and give testimony on the proposed increase. There being none, following a full discussion, a motion was duly made, seconded and upon a roll call vote of "aye" by the Trustees, the proposed budget, as amended, including the 1 % increase was approved by a majority, being at least 75% of the Board of Trustees. The Chairman further stated that the Board is required to hold a separate Special Public Hearing in order to set the 2021/22 Property Tax Request at an amount which is different from the prior year's tax request, and that the District has until October 13 to file with the County Clerk a Resolution setting a tax request different from the prior year. The District must also publish notice of the Special Public Hearing reflecting the date and time for said Special Public Hearing, and the Chairman noted that such notice had been published as reflected in the Proof of Publication attached hereto. I I i J 1 1 l I ' ' i l I l The Chairman then advised that the meeting was now open for a Special Public Hearing on the issue of setting the Property Tax Request at an amount different from the prior year's request as required by Neb. Rev. Stat. §77-1601.02. The Chairman advised that no one appeared in opposition. Following discussion, the Chairman declared the public hearing on the Budget, as amended, and the Special Public Hearing to be closed, whereupon, a motion was duly made, seconded, and the following resolutions passed: NOW, THEREFORE BE IT RESOLVED BY SANITARY AND IMPROVEMENT DISTRICT NO. 455 OF DOUGLAS COUNTY, NEBRASKA, AS FOLLOWS: 1) The 2021/22 Property Tax Request be set at $318,039.48, ($0.900000) broken down as follows: Bond Fund General Fund Total $259,838.26 $ 58,201.22 $318,039.48 $0. 735300 $0. 164700 $0.900000 2) The total assessed value of property differs from last year's total assessed value by 0%. 3) The tax rate which would levy the same amount of property taxes as last year, when multiplied by the new total assessed value of property, would be $0.898742 per $100 of assessed valuation. 4) The District proposes to adopt a Property Tax Request that will cause its tax rate to be $0.900000 per $100 of assessed value, broken down as follows: Bond Fund General Fund Total $259,838.26 $ 58,201.22 $318,039.48 $0. 735300 $0. 164700 $0.900000 5) Based on the proposed Property Tax Request and changes in other revenue, the total operating budget of the District will exceed last years by 195%. 6) A copy of this Resolution be certified and forwarded to the County Clerk on or before October 13, 2021. Then, upon a motion duly made, seconded, and unanimously adopted, the Chairman declared the above resolutions duly carried and adopted. The Chairman then presented the Notice of Termination / Assignment, which will constitute notice effective August 1, 2021, The Dissemination Agreement by and between Sanitations and Improvement District No. 455 and UMB Bank, N.A., will be assigned SID Services LLC, which assignment will transfer all of UMB' s rights, responsibilities, and obligations under the Agreement to SID Services LLC, following review, the Chairman was directed to execute said agreement. The Clerk was directed to attach a copy to these minutes. The Chairman then stated that a copy of the Nebraska Open Meeting Laws was available for review and inspection and stated the location of said copy in the room in which such meeting was being held. The Chairman then presented the following statements for payment from the General Fund Account of the District: a) Olsson for engineering services. $1,253.75 Inv.#391082 b) UMB Bank N.A., for dissemination agent fees (866392). $250.00 c) Kuehl Capital Corporation for Financial Advisor/Fiscal Agent services $7,500.00 for Fiscal Year 2021-22 (2518). d) SID Services LLC for Paying Agent and Registrar Annual Fee Prorated $500.00 from January 1, 2021 to June 30, 2021 (4). e) Lengemann & Associates, P.C., for accounting services (8.18.2021). $6,500.00 f) Fullenkamp, Jobeun, Johnson & Beller for legal services and $10,635.93 reimbursement of expenses (2021). Total $26,639.68 Then, upon a motion duly made, seconded and upon a roll call vote of "aye" by the Trustees, the following resolutions were adopted: RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 455 of Douglas County, Nebraska that the Chairman and Clerk be and they hereby are authorized and directed to execute and deliver Warrants dated the date of this meeting, to the following payees, for the following services and in the following amounts, said warrants to draw interest at the rate of 7% per annum, Warrants No. 1100 through 1105 to be payable from the General Fund Account of the District and to be redeemed no later than three (3) years of the date hereof, being September 15, 2024. a) Warrant No. 1100 for $1,253.75 payable to Olsson for engineering services. b) Warrant No. 1101 for $250.00 payable to UMB Bank N.A., for dissemination agent fees. f ' ! l ' f I l c) Warrant No. 1102 for $7,500.00 payable to Kuehl Capital Corporation for Financial Advisor/Fiscal Agent services for Fiscal Year 2021-22. d) Warrant No. 1103 for $500.00 payable to SID Services LLC for Paying Agent and Registrar Annual Fee Prorated from January 1, 2021 to June 30, 2021. e) Warrant No. 1104 for $6,500.00 payable to Lengemann & Associates, P.C., for accounting services. f) Warrant No. 1105 for $10,635.93 payable to Fullenkamp, Jobeun, Johnson & Beller for legal services and reimbursement of expenses. BE IT FURTHER RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 455 of Douglas County, Nebraska the District hereby authorizes and directs the Chair or Clerk to file or cause to be filed, when due, an information reporting form pursuant to Section 149( e) of the Internal Revenue Code of 1986, as amended (the "Code"), pertaining to the Construction Fund Warrants and the General Fund Warrants No opinion of nationally recognized counsel in the area of municipal finance has been delivered with respect to the treatment of interest on the General Fund Warrants. Purchasers of the General Fund Warrants are advised to consult their tax advisors as to the tax consequences of purchasing or holding the General Fund Warrants. The compliance officer for the District acknowledged that Kuehl Capital, as Municipal Advisor for the District, completed the Post Issuance Tax Exempt Compliance Review and the District is adhering to its post issuance compliance obligations. There being no further business before the Board, the Chair adjourned the meeting. SIGNATURE PAGE TO THE MINUTES OF THE MEETING OF SANITARY AND IMPROVEMENT DISTRICT NO. 455 OF DOUGLAS COUNTY, HELD ON SEPTEMBER 15, 2021 further business to come before the meeting , the meeting was adjourned. Chairman Clerk CERTIFICATE The undersigned being Clerk of Sanitary and Improvement District No. 455 of Douglas County, Nebraska hereby certifies that Notice of a Meeting of the Board of Trustees of said District held on September 15, 2021, was mailed to the City Clerk of Omaha, Nebraska at least seven days prior to the date of said meeting. The undersigned further certifies that the agenda for the meeting of the Board of Trustees of said District was prepared and available for public inspection at the address designed in the notice of meeting published in The Daily Record on August 25, 2021 and that no items were added to the agenda after the commencement of the meeting; and further, that the minutes for the meeting were available for public inspection within ten ( 10) days of the date of said meeting and that a copy of the minutes of this meeting were sent to the City Clerk of Omaha, Nebraska within thirty days from the date of this meeting. Clerk • FULLENKAMP JOBEUN JOHNSON & BELLER LLP 11440 Weat Center Road Omaha, Nebra9ka 68144 SANITARY AND IMPROVEMENT DISTRICT NO. 455 OF DOUGLAS COUNTY, NEBRASKA NOTICE OF BUDGET HEARING AND BUDGET SUMMARY PUBI..IC NOTICE is hereby given, in compliance with the provisions of State Statute Sections 13-501 to 13-513, that the governing body will meet on the 15th day of September 2021 at 9:30 o'clock A.M. at 20507 Nicholas Cir Ste 100, Elkhorn, Nebraska, for the purpose of hearing support, opposition, criticism, suggestions, or observations of taxpayers relating to the following proposed budget. The budget details for this meeting are available for public inspection at the office of the Clerk at 11440 West Center Road, Ste. C., Omaha, Nebraska during regular business hours, which meeting will be open to the public. 2019-2020 Actual Disbursements & Transfers 2020-2021 Actual Disbursements & Transfers 2021-2022 Proposed Budget of Disbursements & Transfers 2021-2022 Necessary Cash Reserve 2021-2022 Total Resources Available Total 2021-2022 Personal & Real Property Tax Requirement Unused Budget Authority Created For Next Year Breakdown of Property Tax: Personal and Real Property Tax Required for Non-Bond Purposes Personal and Real Property Tax Required for Bonds $ $ $ $ $ $ $ $ $ 1,855,250.86 261,614.14 1,275,000.00 53,127.31 1,328,127.31 318,039.48 42,828.43 106,013.16 212,026.32 NOTICE OF SPECIAL PUBLIC HEARING TO SET FINAL TAX REQUEST PUBLIC NOTICE is hereby given, in compliance with the provisions of State Statute Section 77-1601.02, that the governing body will meet on the 15th day of September 2021, and will commence immediately upon adjournment of the preceding Budget Hearing and Budget Summary, which will begin at 9:30 A.M. at 20507 Nicholas Cir Ste 100, Elkhorn, Omaha, Nebraska for the purpose of hearing support, opposition, criticism, suggestions, or observations of taxpayers relating to setting the final tax request at a different amount than the prior year tax request. Operating Budget Property Tax Request $ valuation Tax Rate Tax Rate if Prior Tax Request was at Current Valuation 8/25 2020 438,410.00 317,595.07 35,288,340 0.900000 0.898742 2021 1,275,000.00 $ 318,039.48 35,337,720 0.900000 Change 191% 0% 0% 0% ZNEZ THE DAILY RECORD OF OMAHA JASON W. HUFF, Publisher PROOF OF PUBLICATION UNITED STATES OF AMERICA, The State of Nebraska, District of Nebraska, County of Douglas, City of Omaha, }-JASON W. HUFF and/or SCOTr STEWART being duly sworn, deposes and say that they are the PUBLISHER and/or MANAGING EDITOR of THE DAILY RECORD, of Omaha, a legal newspaper, printed and published daily in the English language, having a bona fide paid circulation in Douglas County in excess of 300 copies, printed in Omaha, in said County of Douglas, for more than fifty-two weeks last past; that the printed notice hereto attached was published in THE DAILY RECORD, of Omaha, on--------------August 25, 2021 That said Newspaper during that time was regularly published and GENERAL NOTARY -State of Nebraska ELLEN FREEMAN ,unty of~ and Sune of Nebraska. ~ I,, My Comm. Exp. December 11, 2021 S~ in my preeence Puhll,hero FM $ • ~ 25th day of AddlUonaI cop1 .. * ~ust ....i__ Total $ 61. 70 Notary Public in and for Doupaa County, State of Nebraska " FULLENKAMP JOBEUN JOHNSON & BELLER LLP 11440 West Center Road Omaha, Nebraska 68144 SANITARY AND IMPROVEMENT DISTRICT NO. 455 OF DOUGLAS COUNTY, NEBRASKA NOTICE OF REGULAR MEETING NOTICE IS HEREBY GIVEN that the regular board meeting of Sanitary and Improvement District No. 455 of Douglas County, Nebraska will commence immediately upon adjournment ol the preceding Budget Hearing and Special Public Hearing, which will begin at 9:30 A.M. on September 15, 2021, and continue until all attendee(s) testimony has concluded, which meeting will be open to the public. An agenda for such meeting, kept continuously current is available for public inspection at 11440 West Center Road, Ste. C., Omaha, Nebraska, and includes the payment of bills and other business of the District. 8/25 Clerk of the District ZNEZ THE DAILY RECORD OF OMAHA JASON W. HUFF, Publisher PROOF OF PUBLICATION UNITED STATES OF AMERICA, } The State of Nebraska, 88• District of Nebraska, County of Douglas, City of Omaha, JASON W. HUFF and/or SCOT!' STEWART being duly sworn, deposes and say that they are the PUBLISHER and/or MANAGING EDITOR of THE DAILY RECORD, of Omaha, a legal newspaper, printed and published daily in the English language, having a bona fide paid circulation in Douglas County in excess of 300 copies, printed in Omaha, in said County of Douglas, for more than fifty-two weeks last past; that the printed notice hereto attached was published in THE DAILY RECORD, of Omaha, on--------------August 25, 2021 That said Newspaper during that time was regularly published and in general circulation in the ~unty of~uglas, and S~ of Nebraska. ' GENERAL NOTARY -State of Nebraska ELLEN FREEMAN My Comm. Exp. December 11, 2021 f~ in my presenetf'and sworn to before Pablfshe,•, FN $ 29 .JQ ~ 25th day of Additional Cop!" • ~~ugust ,o1_1_ Total $ 29.30 Notary Public in and for Doupas County, State of Nebruka THE DAILY RECORD Public Notice Placement Confirmation Please notify us of any changes ASAP at Jegals@omahadailvrecord.com Scheduled Publication 9/16 FULLENKAMP JOBEUN JOHNSON&. BELLER LLP 11440 West Center Road Omaha, Nebraska 68144 NOTICE OF AMENDMENT TO BUDGET SANITARY AND IMPROVEMENT DISTRICT NO. 4SS OFDOUGLAS C OUNTY,NEBRASKA NOTICE I S HEREBY GIVEN that at the public hearing of Sanitary and Improvement District No. 455 of Douglas County, Nebraska, held on September 15, 2021, the Board adopted the Budget set forth on the proposed bu dget on fi le with the Clerk of the District as amended at said public hearing. The amendment were as fo llows: Clerk of the District The amendment to the budget increases the Total 2021-2022 Personal an d Real Property Tax Requirement for Non-Bond Purposes and for Bonds. This notice is given t o pursuant t o 13-506 R.R .S. 1943. 2021-2022 Proposed Bu dget of Disbursements & Transfers 2021-2022 Necessary Cash Reserve Unused Bu dget Authority Created For Next Year Personal and Real Property Tax Required fo r Non-Bo nd Purposes Personal an d Real Property Tax Required for Bonds Ope ra ting Bu dg et 9/16 $1,295,000.00 from $1,275,000.00 $3 3,127.31 from $53,127.31 $10.18 from $42,828.43 $58,201.22 from $106,013.16 $259,838.26 from $212,026.32 $1,295,000.00 from $1,275 ,000.00 195% from 191 % change ZNEZ All notice submissions , changes and cancellations must be made by 2 p.m . two weekdays prior to publication, or by earlier deadlines noted in your confirmation email in advance of court holidays. Please note the The Daily Record reserves the right to delay publication if we are unable to reach you to resolve questions or concerns. ACKNOWLEDGMENT OF RECEIPT OF NOTICE OF MEETING The undersigned Trustees of Sanitary and Improvement District No. 455 of Douglas County , Nebraska do hereby acknowledge receipt of advance notice of a meeting Board of Trustees of said District and the agenda for such meeting held at 9 :30 A.M. on September 15 , 2021, at 20507 Nicholas Circle, Elkhorn, Nebraska. 2021-2022 ST ATE OF NEBRASKA SID BUDGET FORM SID #455 TO THE COUNTY BOARD AND COUNTY CLERK OF Douglas County This budget is for the Period JULY 1, 2021 through JUNE 30, 2022 Upon Filing, The Entity Certifies the Information Submitted on this Form to be Correct: The following PERSONAL AND REAL PROPERTY TAX is requested for the ensuing year: $ 58,201.22 Property Taxes for Non-Bonds $ 259,838.26 Principal and Interest on Bonds $ 318,039.48 I Total Personal and Real Property Tax Required Outstanding Registered Warrants/Bonded Indebtedness as of JULY 1, 2021 $ 3,600,000.00 Principal $ 114,487.50 Interest $ 3,714,487.50 Total Bonded Indebtedness My Subdivision has elected to use this Budget Document as the Audit Waiver. DYES 0No (If YES, Board Minutes MUST be Attached) If YES, Page 2, Column 2 MUST contain ACTUAL Numbers. If YES, DO NOT COMPLETE/SUBMIT SE PARA TE AUDIT WAIVER REQUEST. DYES, SID has been in Existence for 5 Years or less; Therefore, Lid and Levy Limit DO NOT APPLY Date SID was formed: $ j 35,337,720 j Total Certified Valuation (All Counties) Report of Joint Public Agency & lnterlocal Agreements (Certification of Valuation(s) from County Assessor MUST be attached) Was this Subdivision involved in any lnterlocal Agreements or Joint Public County Clerk's Use Only Agencies for the reporting period of July 1, 2020 through June 30, 2021? Auditor of Public Accounts State Capitol, Suite 2303 Lincoln, NE 68509 Telephone: (402) 471-2111 FAX: (402) 471-3301 Website: www.auditors.nebraska.gov Questions -E-Mail: Jeff.Schreier@nebraska.gov *See Accountant's Compilation Report CJ YES [X] NO If YES, Please submit lnterlocal Agreement Report by September 20th. e Names, Corporate Names & Business Names Did the Subdivision operate under a separate Trade Name, Corporate Name, o other Business Name during the period of July 1, 2020 through June 30, 2021? CJ YES [X] NO If YES, Please submit Trade Name Report by September 20th. 0 Budget Due by 9-20-2021 Submit budget to: 1. Auditor of Public Accounts -Electronically on Website or Mail 2. County Board (SEC. 13-508), C/0 County Clerk Page 1 RESOLUTION AND EXTRACT OF MINUTES OF BUDGET HEARING AND SPECIAL PUBLIC HEARING TO ADOPT BUDGET AND SET FINAL TAX REQUEST SANITARY AND IMPROVEMENT DISTRICT NO. 455 OFDOUGLASCOUNTY,NEBRASKA The Budget Hearing of Sanitary and Improvement District No. 455 was held the 15th day of September 2021 at 9:30 a.m. Three copies of the proposed budget statement were available to the public. The Chairman then presented the proposed budget of the District outlining the key provisions of the proposed budget statement, including, but not limited to, a comparison with the prior year's budget and advised that the Budget Summary had been published in The Daily Record, a legal newspaper of Douglas County, Nebraska on August 25, 2021, (https://www.omahadailyrecord.com/) a copy of the Proof of Publication being attached to these minutes. The floor was then opened for public comment on the proposed budget statement and amendment. All members of the public wishing to address the governing body were provided a reasonable amount of time to do so. It was then advised that no one owning property or having a vested interest in the property located within the boundaries of the District appeared at this hearing on the proposed Budget and Budget Summary to offer support, opposition, criticism, suggestions, or observations concerning the proposed Budget. The Chairman noted that the budget, as amended, complies with the current provisions of the Nebraska Lid Law, and that the property taxes for the Bond Fund and General Fund are as follows: Bond Fund General Fund Total $259,838.26 $ 58,201.22 $318,039.48 $0. 735300 $0. 164700 $0.900000 Following discussion concerning the budget, a motion was duly made, seconded, and approved by unanimous vote of the Board of Trustees to adopt the budget, with the amendment, for the 2021/22 fiscal year. The Clerk was then directed to attach a copy of the budget as adopted to these minutes. The District amended the budget and the publication was published in the Daily Record (https://www.omahadailyrecord.com/), a legal newspaper of Douglas County, Nebraska on September 16, 2021, a copy of the Amended Proof of Publication being attached to these minutes. The Chairman further noted that the budget as amended and has been prepared increasing the Budgeted Restricted Funds of the General Fund by an additional 1 %. The Chairman then asked if there were any persons present who wished to address the Board and give testimony on the proposed increase. There being none, following a full discussion, a motion was duly made, seconded and upon a roll call vote of "aye" by the Trustees, the proposed budget, as amended, including the 1 % increase was approved by a majority, being at least 75% of the Board of Trustees. The Chairman further stated that the Board is required to hold a separate Special Public Hearing in order to set the 2021/22 Property Tax Request at an amount which is different from the prior year's tax request, and that the District has until October 13 to file with the County Clerk a Resolution setting a tax request different from the prior year. The District must also publish notice of the Special Public Hearing reflecting the date and time for said Special Public Hearing, and the Chairman noted that such notice had been published as reflected in the Proof of Publication attached hereto. The Chairman then advised that the meeting was now open for a Special Public Hearing on the issue of setting the Property Tax Request at an amount different from the prior year's request as required by Neb. Rev. Stat. §77-1601.02. The Chairman advised that no one appeared in opposition. Following discussion, the Chairman declared the public hearing on the Budget, as amended, and the Special Public Hearing to be closed, whereupon, a motion was duly made, seconded, and the following resolutions passed: NOW, THEREFORE BE IT RESOLVED BY SANITARY AND IMPROVEMENT DISTRICT NO. 455 OF DOUGLAS COUNTY, NEBRASKA, AS FOLLOWS: 1) The 2021/22 Property Tax Request be set at $318,039.48, ($0.900000) broken down as follows: Bond Fund General Fund Total $259,838.26 $ 58,201.22 $318,039.48 $0. 735300 $0. 164700 $0.900000 2) The total assessed value of property differs from last year's total assessed value by 0%. 3) The tax rate which would levy the same amount ~roperty taxes as last year, when multiplied by the new total assessed value of property, would be $0.898742 per $100 of assessed valuation. 4) The District proposes to adopt a Property Tax Request that will cause its tax rate to be $0.900000 per $100 of assessed value, broken down as follows: Bond Fund General Fund Total $259,838.26 $ 58,201.22 $318,039.48 $0. 735300 $0. 164700 $0.900000 5) Based on the proposed Property Tax Request and changes in other revenue, the total operating budget of the District will exceed last years by 195%. 6) A copy of this Resolution be certified and forwarded to the County Clerk on or before October 13, 2021. Then, upon a motion duly made, seconded, and unanimously adopted, the Chairman declared the above resolutions duly carried and adopted. The undersigned hereby certifies that he is the duly elected, qualified and acting Clerk of Sanitary and Improvement District No. 455 of Douglas County, Nebraska, and that the foregoing extract is a full, true, and complete copy of that portion of the Minutes as it claims to be and that the foregoing resolutions have been spread upon the minutes of the District. Dated this 15th day of September 2021 CLERK I I CERTIFICATION OF TAXABLE VALUE And VALUE ATTRIBUTABLE TO GROWTH TAX YEAR 2021 TO: Whom it May Concern TAXABLE V~LUE LOCATED IN THE COUNTY OF DOUGLAS Nam~ of Polltfcal S111bdlvlslon 4!5 Subdivision TvDe SID *2021 Value Attributable to Growth $2,281,700 2021 Total Taxable Value $35,337,720 • Value attributabl~ to growth is determined pursuant to section 13-518 which Includes real and personal property and annexation , If ~pplicable. Pursuant to serion 13-509, I Diane L. Battiato, CPO, Douglas County Assessor/Register of Deeds hereby ~ertifies that the valuation listed herein is, to the best of my knowledge and belief, the true and accurate taxable valuation for the current year. CC: County Cl ,rk, Douglas County August 20, 2021 Date Note to political subdivision: A copy of the certification of Value must be attached to budget document. Form provided by t~e State of Nebraska Department of Property Assessment & Taxation, 2010 SID# 455 in Douglas County Actual Actual Adopted Budget Linel TOTAL ALL FUNDS I 2019 -2020 2020 -2021 2021 -2022 No. Balances, Receipts, & Transfers: 2 Net Cash Balance $ -$ -$ 3 Investments $ -$ -$ 4 County Treasurer's Balance $ 234,970.01 $ 218,060.35 $ 314,748.90 5 Subtotal of Beginning Balances (Lines 2 thru 4) $ 234,970.01 $ 218,060.35 $ 314,748.90 6 Personal and Real Property Taxes (Columns 1 and 2-See Preparation Guidelines) $ 225,573.67 $ 296,876.48 $ -311,803,41 7 Federal Receipts $ -$ -$ 8 State Receipts: Motor Vehicle Pro-Rate $ 569.10 $ 667.65 $ 675.00 9 State Receii 10 State Receii 11 State Recei 12 Local Receipts: Nameplate Capacity Tax $ -$ -$ 13 Local Receipts: In Lieu of Tax $ -$ -$ 14 Local Receipts: Other $ 1,611,820.31 $ 49,688.66 $ 700,900.00 15 Transfers In Of Surplus Fees $ -$ -$ 16 Transfer In Other Than Surplus Fees (Should aaree to Line 28) $ -$ -$ 17 Total Resources Available (Lines s thru 16) $ 2,073,311.21 $ 576,363.04 $ 1,328,127.31 18 Disbursements & Transfers: 19 Operating Expenses $ 197,231.36 $ 60,011.62 $ 150,000.00 20 Capital Improvements (Real Property/Improvements) $ 151,199.84 $ -$ 250,000.00 21 Other Capital Outlay (Equipment, Vehicles, Etc.) $ -$ -$ 22 Debt Service: Bond Principal & Interest Payments $ 106,236.25 $ 116,558.39 $ 265,000.00 23 Debt Service: Payments to Retire Interest-Free Loans (Public Airports) 24 Debt Service: Payments to Bank Loans & Other Instruments (Fire Districts) 25 Debt Service: Other $ 1,400,583.41 $ 85,044.13 $ 630,000.00 26 Judoments ---------~~----~ -$ -$ ---$ 27 Transfers Out of Surplus Fees $ -$ -$ 28 Transfers Out Other Than Surplus Fees (Should aaree to Line 16) $ -$ -$ 29 Total Disbursements & Transfers (Lines 19 thru 28) $ 1,855,250.86 $ 261,614.14 $ 1,295,000.00 30 Balance Forward/Cash Reserve (Line 17. Line 29) $ 218,060.35 $ 314,748.90 $ 33,127.31 3% . ·--., Tax from Line 6 $ 311,803.41 PROPERTY TAX RECAP County Treasurer's Commission at 2% of Line 6 $ 6,236.07 Total Property Tax Requirement $ 318,039.48 *See Accountant's Compilation Report Page 2 I SID# 455 in Douglas County To Assist the County r or Levy Setting Purposes The Cover Page identifies the Property Tax Request between Principal & Interest on Bonds and All Other Purposes . If your SID needs more of a breakdown for levy setting purposes , complete the section below. Property Tax Request by Fund : General Fund Bond Fund Total Tax Request $ $ •• $ Property Tax Request 58 ,201 .22 259 ,838 .26 318,039.48 •• This Amount should agree to t ~e Total Personal and Real Property Tax Required on the Cover Page (Page 1). Cash Reserve Funds Statute 13-503 says cash reserve means funds required for the period before revenue would become available for expenditure but shall not include funds held in any special reserve fund. If j he cash reserve on Page 2 exceeds 50%, you can list below funds being held in a special reserve fund . Special Reserve Fund Name Bond Fund Total Special Reserve Funds Total Cash Reserve Remaining Cash Reserve Remaining Cash Reserve % *See Accountant's Compilation Report Amount $ $ $ $ 29 ,821 .37 29 ,821 .37 33 ,127.31 3,305 .94 0% Documentation of Transfers: (Only complete if there are transfers noted on Page 2, Column 2) Please explain what fund the monies were transferred from , what fund they were transferred to, and the reason for the transfer. Transfer From: Transfer To: Amount: $ I"""" Transfer From : Transfer To : Amount: $ Transfer From : Transfer To : Amount: $ Page 2-A CORRESPONDENCE INFORMATION ENTITY OFFICIAL ADDRESS If no official address, please provide address where correspondence should be sent NAME John Fullenkamp, Attorney for District ADDRESS 11440 W Center Road CITY & ZIP CODE Omaha, NE 68144 TELEPHONE (402) 334-0700 WEBSITE BOARD CHAIRPERSON CLERK/TREASURER/SUPERINTENDENT/OTHER NAME Brett Gottsch John Fullenkamp, Attorney for District --------------TITLE /FIRM NAME _C_h_ai~rp_e_rs_o_n ________ _ TELEPHONE ~(4_0_2~)3_3_4_-0_7_00 _______ _ EMAIL ADDRESS Fullenkamp, Jobeun, Johnson & Beller LLP (402) 334-0700 Beth@EiibLaw.com For Questions on this form, who should we contact (please '1 one): Contact will be via email if supplied. 0Board Chairperson __ __ [:JcJerk1.Ireas_ur_erLS.up_erjntendentLQther___,_ _ ___ -~--[8] Preparer PREPARER John Winter Lengemann & Associates, P.C. (402) 592-1236 thefirm@lengemanncpa.com NOTE: If Budget Document is used as an Audit Waiver, approval of the Audit Waiver will be sent to the Board Chairperson via email. If no email address is supplied for the Board Chairperson, notification will be mailed via post office to address listed above. *See Accountant's Compilation Report Page 3 I SID# 455 in Douglas County 2021-2022 LID SUPPORTING SCHEDULE Calculation of Restricted Funds Total Personal and Real Prlperty Tax Requirements Motor Vehicle Pro-Rate In-Lieu of Tax Payments Transfers of Surplus Fees Prior Year Budgeted Capital Improvements that were excluded from Restricted Funds. Prior Year Capital lmpro ements Excluded from Restricted Funds (From Prior Year Lid Exceptions, Line (10)) $ LESS: Amount Spent During 2020-2021 $ 151,200.00 LESS: Amount Expected to be Spent in Future Budget Years Amount to be included as Restricted Funds (Cannot be a Negative Number) Nameplate Capacity Tax TOTAL RESTRICTED FUNDS (A) Lid Exceptions Capital Improvements (Real Property and Improvements on Real Property) $ LESS: Amount of prior year capital improvements that were excluded from previous lid calculations but were not spent and now budgeted this fiscal year (cannot exclude same capital improvements from more than one lid calculation.) Agrees to Line (7). I $ Allowable Capital Improvements Bonded Indebtedness Public Facilities Construction Projects (Statutes 72-2301 to 72-2308) lnterlocal Agreements/Join Public Agency Agreements Judgments Refund of Property Taxes to Taxpayers Repairs to Infrastructure Damaged by a Natural Disaster TOTAL LID EXCEPTIONS (B) TOT AL RESTRICTED FUNDS For Lid Computation (To Line 9 of the Lid Computation Form) To Calculate : Total Restricted Funds (A)-Line 9 MINUS Total Lid Exceptions (BJ-Line 19 ( 1) $ 318 ,039.48 (2) $ 675.00 (3) $ (4) $ (5) (6) (7) (8) $ (8a) $ (9) $ 318,714.48 (10) ( 11) (12) $ (13) $ 260,288.26 (14) (15) $ (16) (17) (18) (19) $ 260,288.26 $ 58,426.22 Total Restricted Funds for Lid Computation cannot be less than zero. See Instruction Manual on completing the Lid Supporting Schedule. *See Accountant's Compilation Report Page4 SID # 455 in Douglas County I LID COMPUTATION FORM FOR FISCAL YEAR 2021-2022 PRIOR YEAR RESTRICTED FUNDS AUTHORITY OPTION 1 OR OPTION 2 OPTION 1 2020-2021 Restricted Funds Authority = Line (8) from last year's Lid Computation Form OPTION 2 Onl'f. use if a vote was taken last 't_ear at a townha/1 meeting_ to exceed Lid for one 't_ear Line (1) of Prior Year Lid Computation Form Allowable Percent Increase Less Vote Taken From Prior Year Lid Computation Form Line (6) -Line (5) Dollar Amount of Allowable Increase Excluding the vote taken Line (A) times Line (B) Calculated 2020-2021 Restricted Funds Authority (Base Amount) Line (A) Plus Line (C) BASE LIMITATION PERCENT INCREASE (2.5%) Q ALLOWABLE GROWTH PER THE ASSESSOR MINUS 2.5% ______ 2:.....2...;..8-'1._70'-o;.....o_o_ 35 ,288 ,340 .00 = 2021 Growth 2020 Valuation per Assessor [il ADDITIONAL ONE PERCENT BOARD APPROVED INCREASE 3 / 3 = # of Board Members voting "Yes " for lncreas8i Total # of Members in Governing Body at Meetino 6 .47 % Multiply times 100 To get% 100.00 % Must be at least .75 (75%) of the Governing Body ATTACH A COPY OF THE BOARD MINUTES APPROVING THE INCREASE. (2) (3) (4) E1 SPECIAL ELECTION/TOWNHALL MEETING -VOTER APPROVED % INCREASE I (5) Please Attach Ballot Sample and Election Results OR Record of Action From Townhall Meeting TOTAL ALLOWABLE PERCENT INCREASE= Line (2) + Line (3) + Line (4) + Line (5) Allowable Dollar Amount of Increase to Restricted Funds= Line (1) x Line (6) Total Restricted Funds Authority= Line (1) + Line (7) Less: Restricted Funds from Lid Supporting Schedule Total Unused Restricted Funds Authority= Line (8) -Line (9) 2 .50 % 3 .97 % 1.00 % % Ootion 1 -/1 \ 52 ,535 .86 Option 2 -(A) 3 .50 Option 2 -(B) 1,838.76 Option 2 -(C) 54 ,374 .62 Option 2 -(1) 7.47 (6) 4 ,061 .78 (7) 58.436.40 (8) 58.426 .22 (9) 10 .18 LINE (10) MOST BE GREATER TRAN OR EQUAL To ZERO OR YOO ARE JN VioLATioN OF THE Lib LAW. (10) The amount of Unused Restricted Funds Authority on Line (10) must be published in the Notice of Budget Hearing. % % *See Accountant's Compilation Report Page 5 SID# 455 in Douglas County 2021-2022 CAPITAL IMPROVEMENT LID EXEMPTIONS Description of Capital Improvement Amount Budgeted -NONE-$ I Total -Must agree to Line 10 on Lid Support Page 4 $ *See Accountant's Compilation Report Page 6 2021-2022 Levy Limit Form Sanitary and Improvement Districts SID # 455 in Douglas County Total Personal and Real Prf perty Tax Request Less Personal and Real Property Tax Request for: Judgments (not paid by liability insurance coverage) Preexisting lease-purchase contracts approved prior to July 11 1998 Bonded lndebted1ess Public Facilities Cpnstruction Projects (Statutes 72-2301 to 72-2308) Total Exclusions Personal and Real Propert I Tax Request subject to Levy Limit Valuation (Per the County Assessor) Calculated Levy for Levy Lif it Compliance [Line (3) Divided ry Line (4) Times 100] ( $ Note: Levy Limit estabpshed by State Statute Section 77-3442: Sanitary and Improvement District (SID) Levy -40 cents (A) (B) 259,838.26 (C) (D) Attach supporting documentation if a vote was held to exceed levy limits. *See Accountant's Comp ilation Report $ 318 ,039.48 (1) ( $ 259 ,838 .26 (2) $ 58 ,201 .22 (3) $ 35,337,720 .00 (4) 0.164700 (5) Page 7 Sanitary and Improvement District# 455 IN Douglas County, Nebraska NOTICE OF BUDGET HEARING AND BUDGET SUMMARY PUBLIC NOTICE is hereby g iven , in comp li ance w ith the provisions of State Statute Sections 13-501 to 13-513 , that the govern i ng body will meet on the __ day of 202 1, at o'c lock __ , at fo r the purpose of hearing support, oppositi on , criti cism , suggestions or observati ons of taxpayers relating to the following proposed budget. The budget deta il is ava il ab le at the offi ce of the Cle rk during regular bus iness hours . 2019-2020 Actual Disbursements & Transfers 2020-2021 Actual Disbu rsementf & Transfers 2021-2022 Proposed Budget of Disbursements & T ransfers 2021-2022 Necessary Cash Reserve 202 1-2022 Total Resources Ava il able Tota l 2021 -2022 Pe rso nal & Rea l Property Tax Requ irement Unused Budget Authority Created For Next Year Breakdown of Property Tax: Personal and Real Property Tax Required for Non-Bond Purposes Personal and Real Property Tax Requ ired fo r Bonds NOTICE OF SPECIAL HEARING TO SET FINAL TAX REQUEST $ 1,855 ,250 .86 $ 261 ,614 .14 $ 1,295 ,000 .00 $ 33 ,127 .31 $ 1,328 ,127 .31 $ 318 ,039.48 $ 10.18 $ 58,201 .22 $ 259 ,838 .26 PUBLIC NOTICE is hereby g iven , in compl iance with the provis ions of State Statute Section 77-1601 .02 , that the govern ing body w ill meet on the __ day of 2021 , at o'clock __ , at for the purpose of hearing support, oppos ition , cr it icism , suggestions or observations of taxpayers relati ng to setti ng the fina l tax request. 2020 202 1 Change Operating Budget 438,410 .00 1,295 ,000 .00 195% Property Tax Request $ 317 ,595 .07 $ 318 ,039 .48 0% Valua ti on 35 ,288 ,340 35 ,337 ,720 0% Tax Rate 0 .900000 0.900000 0% Tax Rate if Prior Tax Request was at Cu rren t Valuation 0 .898742 *See Accountant's Compilation Report RESOLUTION SETTING THE PROPERTY TAX REQUEST RESOLUTION NO. _____ _ WHEREAS, Nebraska Revised Statute 77-1601.02 provides that the Governing Body of SID# 455 passes by a majority vote a resolution or ordinar e setting the tax request; and WHEREAS, a special publ ic hearing was held as required by law to hear and consider comments concerning the I property tax request; NOW, THEREFORE, the Governing Body of SID# 455 resolves that: 1. The 2021-2022 property tax request be set at: General Fund : $ Bond Fund: $ 58,201.22 259,838.26 2. The total assessed val r e of property differs from last year's total assessed value by 0.14 percent. 3. The tax rate which would levy the same amount of property taxes as last year, when multiplied by the new total assessed value of property would be 0.898742 per $100 of assessed value. 4. SID# 455 proposes to adopt a property tax request that will cause its tax rate to be 0.9 per $100 of assessed value. 5. Based on the proposed property tax request and changes in other revenue, the total operating budget of SID# 455 will increase or decrease last year's budget by 195.39 percent. 6. A copy of this resolution be certified and forwarded to the County Clerk on or before October 13, 2021. Motion by ___ , seco ?ded by ___ to adopt Resolution # __ _ Voting yes were : Voting no were: Dated this ___ day of _____ , 2021 *See Accountant's Compilation Report REPORT OF JOINT PUBLIC AGENCY AND INTERLOCAL AGREEMENTS REPORTING PERIOD JULY 1, 2020 THROUGH JUNE 30, 2021 SID #455 Douglas County SUBDIVISION NAME I Parties to Agreement (Column 1) -NONE- I I I I I I I I I I *See Accountant's Compilation Report Agreement Period (Column 2) COUNTY Description (Column 3) Total Amount used as Lid Exemption Amount Used as Lid Exemption (Column 4) $ REPORT OF TRADE NAMES, CORPORATE NAMES, BUSINESS NAMES REPORTING PERIOD JULY 1, 2020 THROUGH JUNE 30, 2021 SID #455 Douglas County SUBDIVISION NAME COUNTY List all Trade Names , Corporate Names and Business Names under which the political subdivision conducted business . -NONE- *See Accountant's Compilation Report SID WORKSHEET 2021-2022 ADOPTED BUDGET I General Fund I Bond Fund I Fund I Fund I TOTAL FOR Linel ALL FUNDS No. Beginning Balances, Receipts, & Transfers: 2 Net Cash Balance $ -$ -$ 3 Investments $ -$ -$ 4 County Treasurer's Balance $ 22,020.92 $ 292,727.98 $ 314,748.90 5 Subtotal of Beginning Balances (Lines 2 thru 4) $ 22,020.92 $ 292,727.98 $ -$ -$ 314,748.90 6 Personal and Real Property Taxes $ 57,060.02 $ 254,743.39 $ 311,803.41 7 Federal Receipts $ -$ -$ 8 State Receipts: Motor Vehicle Pro-Rate (To Lid Supportin 9 State Receipts: State Aid (To Lid Supporting Schedule) 10 11 12 Local Receipts: Nameplate Capacity Tax $ -$ -$ 13 Local Receipts: In Lieu of Tax (To Lid Supporting Schedule) $ -$ -$ 14 Local Receipts: Other $ -$ 700,900.00 $ 700,900.00 15 Transfers In Of Surplus Fees (To Lid Supporting Schedule) $ -$ -$ 16 Transfers In Other Than Surolus Fees $ -$ -$ 17 Total Resources Available (Lines 5 to 14) $ 79,305.94 $ 1,248,821.37 18 Disbursements & Transfers: 19 20 I Caoital Improvements (Real Property/Improvements 21 22 23 Debt Service: Pymts to Retire Interest-Free Loans (Public Airports) 24 Debt Service: Pymts to Retire Bank Loans & Other Instruments (Fire Dist.) 25 Debt Service: Other $ 20,000.00 $ 610,000.00 $ 630,000.00 26 Judaments $ -$ -$ 27 Transfers Out of Surolus Fees $ -$ -$ 28 Transfers Out Other Than Surplus Fees $ -$ -$ 29 Total Disbursements & Transfers (Lines 19 thru 28) $ 76,000.00 $ 1,219,000.00 $ -$ -$ 1,295,000.00 30 Cash Reserve (Line 17 -Line 29) $ 3,305.94 $ 29,821.37 $ -$ -$ 33,127.31 PROPERTY TAX RECAP Tax from Line 6 $ 57,060.02 $ 254,743.39 $ -$ -$ 311,803.41 County Treasurer's Commission at 2 % of Line 6 $ 1,141.20 $ 5,094.87 $ -$ -$ 6,236.07 Total Property Tax Requirement (To LC-3 Supporting Schedule) $ 58,201.22 $ 259,838.26 $ -$ -$ 318,039.48 *See Accountant's Compilation Report SID FORM WORKSHEET 2020-2021 ACTUAL I General Fund I Bond Fund I Fund I Fund I TOTAL FOR Line ALL FUNDS No. 1 Beginning Balances, Receipts, & Transfers: 2 Net Cash Balance $ -$ -$ 3 Investments $ -$ -$ 4 County Treasurer's Balance $ 9,416.51 $ 208,643.84 $ 218,060.35 5 Subtotal of Beginning Balances (Lines 2 thru 4) $ 9,416.51 $ 208,643.84 $ -$ -$ 218,060.35 6 Personal and Real Property Taxes (See Preparation Guidelines) $ 100,896.20 $ 195,980.28 $ 296,876.48 7 Federal Receipts $ -$ -$ 8 State Receipts: Motor Vehicle Pro-Rate $ 239.37 $ 428.28 $ 667.65 9 State Receipts: State Aid 10 State Receipts: Other $ -$ -$ 11 State Receipts: Property Tax Credit $ 4,742.77 $ 6,327.13 $ 11,069.90 12 Local Receipts: Nameplate Capacity Tax $ -$ -$ 13 Local Receipts: In Lieu of Tax $ -$ -$ 14 Local Receipts: Other $ 47,834.03 $ 1,854.63 $ 49,688.66 15 Transfers In Of Surplus Fees $ -$ -$ 16 Transfers In Other Than Surplus Fees $ -$ -$ 17 Total Resources Available (Lines s thru 16) $ 163,128.88 $ 413,234.16 $ -$ -$ 576,363.04 18 Disbursements & Transfers: ~ 19 Operatinq Expenses 3,947.79 $ 60,011.62 $ -$ -$ $ -$ -$ $ -$ 116,558.39 $ 116,558.39 23 Debt Service: Pymts to Retire Interest-Free Loans (Public Airports) 24 Debt Service:-Pymts-to Retire Bank-Loans & Other Instruments (Fire Dist.) 25 Debt Service: Other $ 85,044.13 $ $ 85,044.13 26 Judqments $ $ $ $ $ $ $ $ $ 29 Total Disbursements & Transfers (Lines 19 thru 28) $ 141,107.96 $ 120,506.18 $ $ $ 261,614.14 30 Balance Forward (Line 17 -Line 29) $ 22,020.92 $ 292,727.98 $ $ $ 314,748.90 *See Accountant's Compilation Report SID WORKSHEET 2019-2020 ACTUAL I General Fund Bond Fund Fund Fund TOTAL FOR Line ALL FUNDS No. 1 Beginning Balances, Receipts, & Transfers: 2 Net Cash Balance $ -$ -$ 3 Investments $ -$ -$ 4 County Treasurer's Balance $ 7,125.38 $ 227,844.63 $ 234,970.01 5 Subtotal of Beginning Balances (Lines 2 thru 4) $ 7,125.38 $ 227,844.63 $ -$ -$ 234,970.01 6 Personal and Real Property Taxes (See Preparation Guidelines) $ 46,780.34 $ 178,793.33 $ 225,573.67 7 Federal Receipts $ -$ -$ 8 State Receipts: Motor Vehicle Pro-Rate $ 114.64 $ 454.46 $ 569.10 9 State Receipts: State Aid 10 State Receipts: Other $ -$ -$ 11 State Receipts: Property Tax Credit $ 93.89 $ 284.23 $ 378.12 12 Local Receipts: Nameplate Capacity Tax $ -$ -$ 13 Local Receipts: In Lieu of Tax $ -$ -$ 14 Local Receipts: Other $ 43,762.61 $ 1,568,057.70 $ 1,611,820.31 15 Transfers In Of Surplus Fees $ -$ -$ 16 Transfers In Other Than Surplus Fees $ -$ -$ 17 Total Resources Available (Lines s thru 16) 18 Disbursements & Transfers: 19 Operating Expenses $ 88,460.35 $ 108,771.01 $ 197,231.36 20 Capital Improvements (Real Property/Improvements) $ -$ 151,199.84 $ 151,199.84 21 Other Capital Outlay (Equipment, Vehicles, Etc.) $ -$ -$ 22 Debt Service: Bond Principal & Interest Payments $ -$ 106,236.25 $ 106,236.25 23 Debt Service: Pymts to Retire Interest-Free Loans (Public Airports) 4 Debt Service: Pymtsio Retire Bank Loans· & 0ther Instruments (Fire 01sq 25 Debt Service: Other $ -$ 1,400,583.41 $ 1,400,583.41 26 Judgments $ -$ -$ 27 Transfers Out of Surplus Fees $ -$ -$ 28 Transfers Out Other Than Surplus Fees $ -$ -$ 29 Total Disbursements & Transfers (Lines 19 thru 28) $ 88,460.35 $ 1,766,790.51 $ -$ -$ 1,855,250.86 30 Balance Forward (Line 17 -Line 29) $ 9,416.51 $ 208,643.84 $ -$ -$ 218,060.35 *See Accountant's Compilation Report Sanitary and Improvement District# 455 ENTER THESE COLUMNS Tax Year 2021 Growth As Certified 2,281,700 I From: Total 2021-2022 Restricted Funds from Line (8) of last year's (2020-2021) LC-3 Form 140,008.07 I Board Chairperson Name of Board Chair Mailing Address City & Zip Telephone# E-mail Address Preparer Name & Title Firm Name Telephone# E-mail Address Other Contact Name & Title Firm Name Mailing Address City & Zip Telephone# E-mail Address lnterlocal Agreement Brett Gottsch Fullenkamp, Jobeun, Johnson & Beller LLP Omaha, NE 68144 (402) 334-0700 John Winter Lengemann & Associates, P.C . (402) 592-1236 thefirm@lengemanncpa .com John Fullenkamp, Attorney for District Fullenkamp, Jobeun, Johnson & Beller LLP 11440 W Center Road Omaha, NE 68144 (402) 334-0700 Beth@FjjbLaw.com Mark on cover page lnerlocal Example (If Needed) !ABC County, 123 City !711/16 to indefinite !911 Dispatching Serviceaj $ Complete on lnterlocal Page If Required -Otherwise NONE *See Accountant's Compilation Report 2s .ooo .oo I Line No . 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Sanitary And Improvement District# 455 2 021-202 2 GENERAL FUND BUDGET DETAIL GE ERAL FUND ACTUAL 2019-2020 Beginning Balances, Receipts, & Transfers : Net Cash Balance Investments County Treasurer's Ba lance 7 ,125 .380 Subtotal of Beginninq Balances (Lines 2 to 4) $ 7,125.380 Pe rsona l and Real Property Taxes (See Preparation Guidelines) $ 46,780 .340 Federal Receipts State Receipts : Motor Veh icle Pro-Rate $ 114 .640 State Receipts : State Aid State Rece ipts : Other -HOMESTEAD EXEMPTION State Rece ipts : Property Tax Cred it $ 93.890 Local Receipts : In Li eu of Ta x SPECIAL ASSESSMENT PRINCIPAL & INTEREST $ 18.100 INTEREST ON TAXES INTEREST ON INVESTMENTS EXCESS WARRANTS ISSUED OVER REDEEMED $ 43 ,744.510 MISCELLANEOUS UTILITY CONNEC TI ON FEES Local Receipts : Other $ 43,762.610 Transfers In Of Surp lus Fees Transfers In Other Than Surplu s Fees Total Resources Available (Lines 5 to 14) $ 97,876.860 Disbursements & Transfers : INSURANCE 3,495 .000 BOARD FEES I TREASURERS ' FEES I 898 .250 CLERK FEES LEGAL & ACCOUNTING FEES 25,777 .510 MAINTENANCE & REPAIRS 20,730 .600 STREET LIGHTING 4 ,7 86 .650 PA YING/FI SCAL AGENT FEES 8 ,817 .870 MISCELLANEOUS ENGINEERING FEES 23,954 .470 TRASH REMOVAL UTILITIES SEWER CONNECTION FEES Operating Expenses $ 88,460.350 PURCHASE OF REAL PROPERTY IMPROVEMENTS ON REAL P ROPERTY Capital Improvements (Real Property/Improvements) $ - Other Capital Ou tl ay (Eq ui pment, Vehi cles , Etc .) BOND PRINCIPAL BOND INTEREST EARL Y BOND REDEMPTION Debt Service: Bond Principal & Interest Payments $ . Debt Service: Pymts to Retire Interest-Free Loans (Public Airports) Debt Service : Pymts to Retire Ban k l oans & Other Instruments (Fire Dist.) EXCESS WARRANTS REDEEMED OVER ISSUED INTEREST ON REGISTERED WARRANTS Debt Service : Other $ . Judgments Transfe rs Out of Su rplus Fees Transfe rs Out Other Th an Su rplu s Fees Total Disbursements & Transfers (Lines 17 to 26) $ 88,460.350 Cash Reserve (Line 15 -Line 27) $ 9,416.510 PERSONAL & REAL PROPERTY TAXES I COMPUTE COUNTY TREASURER'S COMMISSION AT 2% OF PREVIOUS LINE TOTAL PERSONAL & REAL PROPERTY TAX REQUIREMENT I I REQUESTED RATE *See Accountant's Comp il ation Re ort ACTUAUESTIMATE BUDGET 2020-2021 2021-2022 9 ,416 .510 22,020 .920 $ 9,416.510 $ 22,020.920 $ 100 ,896.200 $ 57,060.020 $ 239.370 $ 225 .000 $ 4 ,742 .770 $ 286 .320 $ 47,542 .230 $ 5 .480 $ 47,834.030 $ - $ 163,128.880 $ 79,305.940 3 ,823 .200 4 ,500.000 2 ,023 .660 18 ,596.970 8 ,577 .000 25,000.000 5 ,949 .540 6 ,500.000 9 ,914.720 7 ,178 .740 20,000.000 $ 56,063.830 $ 56 ,000.000 $ -$ . $ . $ . 85 ,044 .130 $ 20,000 .000 $ 85,044.130 $ 20,000.000 $ 141,107.960 $ 76,000.000 $ 22,020.920 $ 3,305.940 57,060.02 1,141.200 58,201.22 o .1s410 I Line No . 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Sanitary And Improvement District# 455 2021-2022 BOND FUND BUDGET DETAIL r OND FUND Wi;' 020 Beginnina Balances, Receipts, & Transfers: Net Cash Ba lance Investments County Treasurer's Balance 227,844 .630 Subtotal of Beainning Balances (Lines 2 to 4) $ 227,844.630 Personal and Real Property Taxes (See Preparation Guidelines) $ 178,793 .330 Federal Rece ipts State Receipts : Motor Veh icl e Pro-Rate $ 454.460 State Receipts : State A id State Receipts : Other -HOMESTEAD EXEMPTION State Receipts : Property Tax C j edit $ 284 .230 Local Rece ipts : In Lieu of Tax SPECIAL ASSESSMENT PRINCIPAL & INTEREST INTEREST ON TAXES $ 57 .700 INTEREST ON INVESTMENTS EXCESS WARRANTS ISSUED OVER REDEEMED MISCELLANEOUS UTILITY CONNECTION FEES SALE OF BONDS $ 1,568 ,000 .000 Local Receipts: Other $ 1,568,057.700 Transfers In Of Surplus Fees Transfers In Other Than Surplus Fees Total Resources Available (Lines 5 to 14) $ 1,975,434.350 Disbursements & Transfers : BOND COSTS TREASURERS ' FEES 3,418 .010 LEGAL & ACCOUNTING FEES 70,259 .990 MAINTENANCE & REPAIRS STREET LIGHTING PA YING/FISCAL AGENT FEES 11 ,164 .210 MISCELLANEOUS ENGINEERING FEES 23,928 .800 SEWER CONNECT FEES Operating Expenses $ 108,771.010 PURCHASE OF REA L PROPERTY IMPROVEMENTS ON REAL PROPERTY 151,199 .840 Capital Improvements (Real Property/Improvements) $ 151,199.840 Other Cap ital Outlay (Equipment, Vehicles , Etc.) BOND PRINCIPAL BOND INTEREST $ 106,236.25 CALLED BONDS Debt Service: Bond Principal I& Interest Payments 106,236.25 Debt Service: Pymts to Retire Interest-Free Loans (Public Airports) Debt Service: Pymts to Retire Ban k Loans & Other Instruments (Fire Dist.) EXCESS WARRANTS REDEEMED OVER ISSUED 1,371 ,171 .290 INTEREST ON REGISTERED WARRANTS 29,412 .120 Debt Service : Other $ 1,400,583.410 Judgments Transfers Out of Surpl us Fees Transfers Out Other Than Surplu s Fees Total Disbursements & Transfers (Lines 17 to 26) $ 1,766,790.510 Cash Reserve (Line 15 -Line ~7) $ 208,643.840 PERSONAL & REAL PROPERTY TAXES I COMPUTE COUNTY TREASURER'S COMMISSION AT 2% OF PREVIOUS LINE TOTAL PERSONAL & REAL P1ROPERTY TAX REQUIREMENT I I REQUESTED RATE ACTUAUESTIMATE 2020-2021 208,643 .840 $ 208,643.840 $ 195,980.280 $ 428 .280 $ 6 ,327 .130 $ 1,409.040 $ 445.590 $ 1,854.630 $ 413,234.160 3,947 .7 90 $ 3,947.790 $ - $ 116 ,558 .39 $ 116,558.39 $ - $ 120,506.180 $ 292,727.980 TOTAL DISTRICT LEVY *See Accountant's Compilation Report BUDGET I 2021-2022 292 ,727.980 $ 292,727.980 $ 254,743.390 $ 450 .000 $ 750.000 $ 150.000 $ 700,000 .000 $ 700,900.000 $ 1,248,821.370 49 ,000 .000 30 ,000 .000 15,000 .000 $ 94,000.000 250 ,000 .000 $ 250,000.000 $ 140 ,000 .00 $ 125 ,000 .00 $ 265,000.00 $ 610 ,000 .000 $ 610,000.000 $ 1,219,000.000 $ 29,821 .370 254,743.39 5,094.870 259,838.26 o.13s3o I 90 .000 II NATURE OF PRESENTATIO r Description of presentation - Sanitary and Improvement District# 455 SUMMARY OF SIGNIFICANT FORECAST ASSUMPTIONS Forecasted receipts and disbursements for the District. Purpose of presentation - Comply with the Nebraska Budget Act pertaining to setting a property tax rate and budgeted expenditures . SIGNIFICANT ASSUMPTIONS 1) Revenues will be consistent with prior year. Real estate tax collections will have a direct relationship to valuations provided by the county . We have used guidance from the Board and legal counsel to establish the preliminary tax l~vy to be used for discussion purposes by the Board and final vote for approval . 2) Disbursements will be similar to prior year , with any exceptions being major repair items or capital asset acquisitions . 3) The certified taxable value provided by Douglas County Assessor is $35 ,337 ,720 4) The tax levy will be 90 cents per $100 of valuation 5) Capital improvements of $250,000 are forecasted 6) Revenue from nl w bonds of $700 ,000 is forecasted *See Accountant's Compilat ion Report Sanitary and Improvement District# 455 Cau i e of OPERATING BUDGET Change on Combo Hearing Normal Operating Disbursements Capital Improvements I Bonds/Warrants/Interest Transfers Total Disbursements & Transfers *See Accountant's Compilation Report Budgeted 2020-2021 103,600 334,810 438 410 438,410 2021-2022 150 ,000 250 ,000 895,000 1 295 000 1,295 ,000 $ Change 46,400 250 ,000 560 ,190 856 590 % Change 10.6% 57.0% 127.8% 0.0% 195.4% NOTICE OF TERMINATION/ASSIGNMENT This will constitut notice that effective August 1, 2021 (the #Effective Date"), the Dissemination Agreement(s) or uivalent instrument(s) by and between you and UMB Bank, NA will be assigned to SID Services, LLC. the assignment will transfer all of UM B's rights, responsibilities and obligations under the Agreement(s) lo SID Services. As a result of this assignment, as of the Effective Date, SID Services, LLC will be deeme~ to be the successor dissemination agent and will assume UMB's responsibilities and obligations under ~he Agreement(s). On the Effective Date, UMB Bank will no longer be the Dissemination Ag~nt and will cease to have any responsibility or obligations under the Agreement(s), such responsibili~ having been assumed by SID Service as successor to UMB Bank. UMBBANK ACKNOWLEDGMENT TO ASSIGNMENT The undersigned rereby acknowledges the assignment of the Dissemination Agreement(s) as set forth above, including t~e removal of UMB Bank and succession of SID Services, LLC as of the Effective Date. From and after th1 Effective Date, the undersigned hereby agrees UMB Bank, NA will no longer be the Dissemination Age)1t and will cease to have any responsibillty or obligations under the Agreement(s), such responsibility having been assumed by SID Services, LLC as successor to UMB Bank. resent the fl llpwlng Sanitary Improvement Districts: l'Slo I lD5 ioq l25: Z,2? 2'3 t 235 255 241 244 24,S-'-/04 li L-\ z. J..l '5'5' 5115' Date: 1-~ -ZcZ:I · Invoice 601 P St Suite 200 PO Box 84608 olsson Lincoln, NE 68501-4608 Tel 402.474.6311, Fax 402.474.5063 SID 455 Indian Cree~ Business Park/Commercial Plaza c/o Fullenkamp , etal Attn : Beth Hix 11440 West Center Rid Omaha, NE 68144 June 29 , 2021 Invoice No: !Invoice Total Olsson Project# 016-27980 SID 455 Indian Creek Business Park Maintenance 391082 $1,253.7~ Professional services rendered May 9, 2021 through June 12, 2021 for work completed in accordance with agreement dated September 15, 2016. Phase 050 2020-2021 Board Meetings Total this Phase 0.00 Phase 100 Annual Maintenance Plan -------------------I ___________________________________ ~:~~~:~~~~:~~---------------~~~-------· Phase 110 Ongoing Maintenance Activities Total this Phase 0.00 Phase 120 One-Call Assistance Total this Phase 0.00 Phase 130 Periodic SID Tasks Total this Phase 0.00 Phase 150 2020-2021 Project Management & Administration INVOICE PAYMENT IS REQUESTED WITHIN 30 DAYS 'Project, 016-27980 Labor Assistant Profession J I Riepl , Cody Total 1 s Tota Labor Phase 200 SID 455 Indian Creek Business Park Invoice Hours .75 .75 2020 Pavement Maintenance Rate 52 .00 Amount 39.00 39.00 Total this Phase 391082 39.00 $39.00 -------------------l ___________________________________ ~:~~~:~~~~:~~---------------~~~- Phase 250 I 2020-2021 SID Budget & Financial Phase Phase Phase Labor 300 500 600 Project Professional LaMontagne , Chad Assistant Professional Vela , Jacob Phase Labor Total s Tot I Labor 700 Assistant Professional Krejci , Anthony Riepl , Cody I Tota s Total Labor Total this Phase 0.00 2020-2021 One-Call Services Total this Phase Total this Phase 2020-2021 Storm Sewer Annual Maintenance Total this Phase 2020-2021 Road & Paving Annual Maintenance Hours Rate Amount 2.50 5 .75 8 .25 2020-2021 SID Periodic Tasks . Hours 2 .00 1.25 3 .25 150.00 93.00 Total this Phase 375.00 534.75 909.75 Rate Amount 120.00 52 .00 Total this Phase 240.00 65 .00 305.00 INVOICE PAYMENT IS REQUESTED WITHIN 30 DAYS 0.00 0.00 0.00 909.75 $909.75 305.00 $305.00 Page2 , Proje ct 016-27980 SID 455 Indian Creek Business Park Invoice 391082 AMOUNT DUE THIS INVOICE $1,253.75 Email Invoices to: beth@fjjblaw.com (Beth Hix) Author ized By : _A_nt_h_o ..... ny.....__re ...... jc_i __________ _ INVOICE PAYMENT IS REQUESTED WITHIN 30 DAYS Page 3 Lengemann &Associates, P.C. August 18, Certified Public Accountants www.lengemanncpa .com Sanitary and Improvement District #455 Fullenkamp, Doyle & Jobeun 11440 West Center Road Omaha, NE 68144 For professional services rendered in connection with: • • Total Audit of financial statements for the period ended June 30, 2021 Prepar~tion of State of Nebraska budget forms for 2021-2022 $6,500.00 141 O E Gold Coast Road, Suite 600 Papillion, Nebraska 68046 Phone: (402) 592-1236 Fax: ( 402) 592-1424 E-Mail: theflrm@lengemanncpa.com £.am(J~ Fullenkamp, Jobeun, Johnson & Beller, LLP 11440 West Center Road Ste . "C" Omaha, Nebraska 68144 Chairman & Board of Trustees Sanitary & Improvement District No. 455 of Douglas County , Nebraska July 20 , 2021 STATEMENT FOR SERVICES RENDERED For legal services rendered: Phone: (402) 334-0700 Fax: (402) 691-5270 Budget Meeting: Various telephone conferences with accountants re: assist in budget preparation ; meet ing with accountant re: same ; draft and prepare Notice of Budget Hearing & Budget Summary and Special Public Hearing; have same be published ; receipt of valuation from County Assessor ; review lid computation; draft and prepare agenda; draft and prepare minutes and warrants , send for signatures; prepare Resolution for certification of levies; file same, file adopted budget with Comity Clerk and State Auditor. Assist in preparation of budget documents; photocopy minutes for accountants use; Prepare agendas , minutes and warrants for SID meetings; attend same Obtain W-9 from individuals/companies for warrants issued Letter to accountant re: audit Prepare and file of Certificate of Indebtedness Telephone conferences and meetings with engineer re: miscellaneous maintenance matters File requiFed documents with Social Security Administration, IRS and State of Nebraska Mail out ~099 's and file same with IRS Various o{her legal matters Expenses: FOR SER VICES RENDERED: $10,000.00 Copies & Postage , Publications, Filing $635 .93 Fees, One Call Concepts , Election Notices and Miscellaneous. TOTAL AMOUNT NOW DUE: $10,635.93 UIVIB. UMB Bank, N.A. P O Box 414589 Kansas City, MO 64141-4589 I FULLENKAMP, DOYLE & JOBEUN ATTN:LARRYJOBEUN 11440 W CENTER ROAD -SUITE C OMAHA, NE 6814414482 Prior Balance: Payments Received as of June 25, 2021 Adjustments Outstandi ng Balaj ce: Current Billing )feriod: Current Period Febl s Total Fees Due Remittance Stub Invoice Date: Account Number: Administrator: Phone Number: Email: $550.00 $ 0.00 $ 0 .00 $550.00 $250.00 $800.00 Account Number: Invoice Number: Remit Balance Invoice 866392 June 28, 2021 185420312 Minda Barr (515) 368-6064 Minda.Barr@umb.com 185420312 866392 $800.00 Payment Due Upon Receipt FULLENKAMP, D b YLE & JOBEUN AITN: LARRY JOBEUN 11440 W CENTER ~OAD -SUITE C OMAHA, NE 6814t -4482 Mail Payment s To: UMB Bank, N.A. Attn: Tru st Fees Department PO Box 414589 Kansas City, MO 64141-4589 D Check Enclosed$ _______ _ D Charge Account$ _______ _ WIRE PAYMENT INSTRUCTIONS: UMB Bank, N.A. Kansas City, Missouri ABA No. 101 000 695 SWIFT BIC/Code UMKCUS44 BNF Account 98 0000 6823 BNF Name Trust Reference 866392 Attention Fee Processing UIVIB. UMB Bank, N.A. P O Box 414589 Kansas City, MO 64141-4589 ccount Detail OUGLAS CO 455-19 Transaction Fees Volume Based Security Location Transaction Type Disserninatio Agent Fee Volume Based Total: Transaction Fees Total Account Total Security Type Invoice Account Number: 185420312 Volume Rate 250.00 1.00 250.00 Fees 250.00 Adjustment to Min/Max 866392 Location Total 250.00 250.00 $250.00 $250.00 Page 2 of 3 Kuehl Capital Corporation 14747 California Street , Suite #1 Omaha, NE 68154 Invoice (402) 391-7977 Bill To: SID #455 of Douglas County Nebraska c/o Fullenkamp , Jobeun, Johnson & Beller Attn : Mr. John Fullenkamp 11440 West Center Road , Ste. C Omaha , NE 68144-4421 7/21/2021 2518 Description Amount Financial Advisor/Fiscal Agent Services for Fiscal Year 2021-2022 Annual Flat Fee per Contract If the District is not on a Cash Basis in the Bond Fund, this must be Paid through the General Fund We are required by the ~unicipal Securities Rulemaking Board Amended Rule G-10 which became effective on October 13, 2017 , to provide in writing to our Municipal Advisory clients at the inception of the municipal advisory relationship and annually thereafter, the following information : (i) Kuehl Capital Corporation is a registered Municipal Advisor with the U .S . Securities and Exchange Commission as well as the Municipal Securities Rulemaking Board : (ii) The website address of the Municipal Securities Rulemaking Board is www.msrb.org; and (iii) On the Municipal Securities Rulemaking Board 's website is an investor brochure that is available to you which describes the protections that may be provided by the Municipal Securities Rulemaking Board 's rules and also the procedures to file a complaint with an appropriate regulatory authority. If you have any questions , please do not hesitate to call. Total Payments/Credits Balance Due 7,500 .00 $7 ,500 .00 $0.00 $7,500 .00 SID I Si:RVICcS SID Services LLC 14747 California Street Ste IA Omaha, NE 68154 ( 402) 504-3967 Bill To SID #455 of Douglas County Nebraska c/o Fullenkamp, Jobeun, Johnson & Beller Attn: Mr. John Fullenkamp 11440 West Center Road, Ste. C Omaha, NE 68144-4421 Description Paying Agent and Registrar Annual Fee Prorated from January 1, 2021 to June 30, 2021: CONSTRUCTION FUND 1;) I I Invoice Date Invoice# 7/2 8/2021 4 Amount 500.00 I Total $500.00 I SANITARY AND IMPROVEMENT DISTRICT NO. 455 OFDOUGLASCOUNTY,NEBRASKA INDIAN CREEK OFFICE PARK FUND BALANCE AS OF AUGUST 2021: GENERAL FUND: BOND FUND: 0/S BONDS $70,641.18 $343,225.37 $3,600,000 KCC ODD INT 2/1 LENGEMANN OLSSON TRUSTEES: BRETT GOTTSCH, CHAIRMAN/COMPLIANCE OFFICER WILLIAM L. GOTTSCH, CLERK JEFF JACKSON TAMMY ZVACEK CHARLES OLSON 2021/2022 Valuation Levies: Bond Fund General Fund Total $35,337,720 (Growth $2,281,700) $259,838.26 $0. 735300 $ 58,201.22 $0. 164700 $318,039.48 $0.900000 AGENDA SANITARY AND IMPROVEMENT DISTRICT NO. 455 OF DOUGLAS COUNTY, NEBRASKA ON SEPTEMBER 15, 2021 1. Call to Order and Roll Call. 2. Present Open Meetings Act. 3. Present proposed Budget; open floor for public comment; vote on and approve same. 4. Conduct Special Public Hearing to set Property Tax Request at a different amount than the prior year. 5. Vote on additional 1 % increase of restricted funds. 6. Present Notice of Termination/ Assignment from UMB Bank, N. A. 7. Present statements, vote on and approve payment from the General Fund Account of the District for the following: a) Olsson for engineering services. $1,253.75 Inv. #391082 b) UMB Bank N.A., for dissemination agent fees (866392). $250.00 c) Kuehl Capital Corporation for Financial Advisor/Fiscal Agent services $7,500.00 for Fiscal Year 2021-22 (2518). d) SID Services LLC for Paying Agent and Registrar Annual Fee Prorated $500.00 from January 1, 2021 to June 30, 2021 (4). e) Lengemann & Associates, P.C., for accounting services (8.18.2021). $6,500.00 f) Fullenkamp, Jobeun, Johnson & Beller for legal services and $10,635.93 reimbursement of expenses (2021 ). Total $26,639.68 8. Other various items pertaining to the District.