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2023-09-28 SID 442 Minutes (2) CERTIFICATE The undersigned hereby certify that they are the Chairperson and Clerk of Sanitary and Improvement District Number 442 of Douglas County, Nebraska, (the "District") and hereby further certify as follows: 1. 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 notice 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 minutes of the Meeting were in written form and available for public inspection within ten (10) 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 signatures t is 28th day of Septer 202 . T JA‘`e._ Keith Froscheiser, Chairperson Curt Benson, Clerk MEETING MINUTES SANITARY AND IMPROVEMENT DISTRICT NO. 442 OF DOUGLAS COUNTY, NEBRASKA The meeting of the Board of Trustees of Sanitary and Improvement District No 442 of Douglas County, Nebraska was convened in open and public session at 11:45 a.m. on September 28, 2023, at 11440 West Center Road, Suite C, Omaha, Nebraska. Present at the meeting were Trustees Keith Froscheiser, Daren Konda and Nick Schwager. Curt Benson was absent. Daren Konda was appointed Acting Clerk for this meeting. Also present were Mark Johnson, attorney for the District, and a representative from E & A Consulting Group, Inc., the Districts engineers. Notice of the meeting was given in advance thereof by publication in The Daily Record on September 21, 2023, 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 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 to these minutes. 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 her Certificate to that effect, said Certificate being attached to these minutes and made a part hereof by this reference. The Chairman publicly stated to all in attendance that a current copy of the Nebraska Open Meetings Act was available for review and indicated the location of such copy in the room where the meeting was being held. Bluestem Capital Partners did not attend the meeting, but emailed the Board a copy of their snapshot report prior to the meeting. The Budget Hearing of Sanitary and Improvement District No. 442 was held the 28th day of September 2023 at 11:30 a.m. Three copies of the proposed budget statement were available to the public. The Chairman then presented the proposed budget as discussed at the Budget Hearing 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, (https://www.omahadailyrecord.com/) a legal newspaper of Douglas County, Nebraska on September 21, 2023, 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. 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 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: General Fund $141,662.64 $0.370000 Bond Fund $126,347.76 $0.330000 Total $268,010.40 $0.700000 The Chairman further stated that the Board is required to hold a separate Special Public Hearing in order to set the 2023/24 Property Tax Request, and that the District has until October 15, 2023, to file with the County Clerk a Resolution setting the final tax request. 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 as required by Neb. Rev. Stat. §77-1632. The Chairman advised that no one appeared in opposition. Following discussion, the Chairman declared the public hearing on the Budget 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. 442 OF DOUGLAS COUNTY, NEBRASKA, AS FOLLOWS: 1) The 2023/24 Property Tax Request be set at $268,010.40.00, ($0.700000) broken down as follows: General Fund $141,662.64 $0.370000 Bond Fund $126,347.76 $0.330000 Total $268,010.40 $0.700000 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 $.720000 per $100 of assessed valuation. 4) The District proposes to adopt a Property Tax Request that will cause its tax rate to be $0.700000 per $100 of assessed value, broken down as follows: General Fund $141,662.64 $0.370000 Bond Fund $126,347.76 $0.330000 Total $268,010.40 $0.700000 5) Based on the proposed Property Tax Request and changes in other revenue, the total operating budget of the District will decrease last years by 48%. 6) A copy of this Resolution be certified and forwarded to the County Clerk on or before October 15, 2023. Then, upon a motion duly made, seconded, and unanimously adopted, the Chairman declared the above resolutions hereby adopted and approved. The Clerk was then directed to attach a copy of the budget as adopted to these minutes. The Chairman then presented the following statements for payment from the Construction Fund Account of the District: a) Bluestem Capital Partners Inc., for Financial Advisor/Fiscal Agent $7,500.00 Services for fiscal year 2023-24. 2908 b) Dostals Construction for services in connection with the 2021 Park 17,617.00 Improvements. PE 4 & FINAL — 2021 Park Improvements c) E&A Consulting Group, Inc., for engineering services in connection 1,241.88 with the 2021 Park Improvements. 165312 $1,020.00 165713 $221.88 Total $26,358.88 The Chairman then presented the following statements for payment from the General Fund Account of the District: a) Omaha Public Power District for street lighting. $1,879.80 Acct. No. 2504100020 b) E&A Consulting Group, Inc., for engineering services. 292.53 168001 c) Linear Lawn & Landscaping for maintenance. 3,950.00 4051 $1,150.00 4068 $550.00 4102 $2,250.00 d) Park Service LLC for park maintenance. 4,495.39 2022007 $750.00 2022035 $996.93 2022086 $2,748.46 e) B&W Co., Inc., for post 4th of July street sweeping. 450.00 22551 f) Lengemann &Associates, P.C., for accounting services. 7,100.00 August 15, 2023, Inv. g) Fullenkamp, Jobeun Johnson & Beller, LLP, for legal services and 22,642.53 reimbursement of expenses. Total $40,810.25 All bills paid with a change to the Linear Lawn & Landscaping Invoices. The board didn't want to do the $600 fall pruning, so the total amount of this warrant was reduced by $600 to a total of$3,350.00. Then, upon a motion duly made, seconded and upon a roll call vote of "aye" by the Trustees, the following resolutions were unanimously adopted: RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 442 of Douglas County, Nebraska that the Chairman and Clerk be and they hereby are authorized and directed to execute and deliver Warrant Nos. 1357 through 1335 inclusive, of the District, dated the date of the 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. 1357, through 1359, inclusive, to be payable from the Construction Fund Account of the District (interest to be payable on April 1 of each year) and to be redeemed no later than five years from the date hereof, being September 28, 2028, subject to extension of said maturity date by order of the District Court of Douglas County, Nebraska after notice is given as required by law and Warrant Nos. 1360 through 1366, inclusive, to be payable from the General Fund Account of the District and to be redeemed no later than three years from the date hereof being September 28, 2026 to-wit: CONSTRUCTION FUND WARRANTS: a) Warrant No. 1357 for $7,500.00 payable to Bluestem Capital Partners Inc., for Financial Advisor/Fiscal Agent Services for fiscal year 2023-24. b) Warrant No. 1358 for $17,617.00 payable to Dostals Construction for services in connection with the 2021 Park Improvements. c) Warrant No. 1359 for $1,241.88 payable to E&A Consulting Group, Inc., for engineering services in connection with the 2021 Park Improvements. GENERAL FUND WARRANTS: a) Warrant No. 1360 for $1,879.80 payable to the Omaha Public Power District for street lighting. b) Warrant No. 1361 for $292.53 payable to E&A Consulting Group, Inc., for engineering services. c) Warrant No. 1362 for $3,350.00 payable to Linear Lawn & Landscaping for maintenance. d) Warrant No. 1363 for$4,495.39 payable to Park Service LLC for park maintenance. e) Warrant No. 1364 for $450.00 payable to B&W Co., Inc., for post 4th of July street sweeping. f) Warrant No. 1365 for $7,100.00 payable to Lengemann & Associates, P.C., for accounting services. g) Warrant No. 1366 for$22,642.63 payable to Fullenkamp, Jobeun Johnson & Beller, LLP, for legal services and reimbursement of expenses. BE IT FURTHER RESOLVED by the Board of Trustees of Sanitary and Improvement District No. 442 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 and 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 Board requested receipt of a monthly report from Park Services LLC and agreed to have Park Services continue to perform services through this year and then they will reevaluate next year. The Board approved B&W proposal. E&A to follow-up on the status of the Nebraska Avenue sign at the entrance. It was supposed to already be installed. The Board approved the Mulhall's proposal except they didn't want to add an additional white oak in the greenspace...they are going to put it in a different spot (but still want 8 trees total). {Signature Page Follows:} There being no further business to come before the meeting, the meeting was adjourned. 14, j/a% — Keith Froscheiser, Chairperson Curt Benson, Clerk CERTIFICATE The undersigned being Clerk of Sanitary and Improvement District No. 442 of Douglas County, Nebraska hereby certifies that Notice of a Meeting of the Board of Trustees of said District held on September 28, 2023, was given to the Douglas County Clerk 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 September 21, 2023, 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. la Curt Benson, Clerk 14.BIT•.SID#442 NOTICE OF BUDGET HEARING&BUDGET SUMMARY MiLLeNIGMP 3oetUBJpNxSBN a bx{CBRttP 11440Wbt GnrNNhetl 0.ae,N.Pr:,eeaBlee THE DAILY a\NRRBYpNe tM apPa3aaplB Simpe 442 RECORD or ooueL}s<auxsv,aelewNA OF OMAHA so3Pioiy",i""s� emBlV." uaLao„amsfsmauti"bx. JASON W.HUFF, naal aM.tt]vt set mMaie�na y"�"n°rsea"e 4n sa,lanitn, ,Publisher pz,_ ° womix�'a °*^ iyfa,�_�vh,]'""„ PROOF«Bra beopM" pputt rlewrt L'b ,pme PUBLICATION :Ltic"r^"'n"^Pwmn.ni1 nmargit,"�'orian 'esn"'.onmp. p`ire ii UNITED STATES OF aoivmx xnw Nebraska, A, Num 1216tw aT+wet The Slate ofNebraskn, }a i:el}i Nw °"�^L�,(u�, .en, r ieiri: District of Nebraska,]3-xO1fTMelgjyryee,APxle . ]1 3U. SS. row» 3'a.as,xael,w4° . . ' _ BBLAY County of Douglas. Unused&q?d"'^h"°rueetedSo Year eF�e r aseo'iys.05 City of Omaha Breakdown of .psrQ'AePenonal end r Ie3,BA.B9 Personal end RMReetwop"'e Sax BroL'Ne0 ra Nontri alrTe Wgly,y,q y R bW' a •:. 1047�HA M JASON W. HUFF and/or JOSIB CHARRON, being duly sworn, »'"v,'fuulNN°uem bei"`t^"°"`" "maw,ae with the Slat,. deposes and say that they are the PUBLISHER and/or MANAGING et.rmn lniaadletwly opoaee ma ule�sh thy of SeptembeyhOh 11 ,ywl� EDITOR of THE DAILY RECORD,of Omaha, a legal newspaper, a !s 6ty, wlab Bl rllx0aN el Oy o, ,taP 'oleo o`"s.t o e r wh3k «na+aq cp1,a,m,0tw e9, printed and ipublished daily In the English language,having cr paid circulation in Douglas abane generalfide omen,11.111$Se amx 1031 g County in excess Dodg00e copies,sodaprintedin wPca,sns Semen na MBW 1T ems' circulation In Saryy,Lancaster,Cass and Dod a Counties, 1 lb�Pm N'ssBrol TOO .3w Omaha, in said County of Douglas, in nn Pate Bmlb JB•tBlxgl O,d,Mo 8 Nebraska for emoredw than filly.(went swunBwi'"Pea�ws:n 61e WO B 411 weeks last past:that the printed notice here-to attached was published in wxi o:nooso THE DAILY RECORD,of Omaha,for oonsecutive weeks on: vaz 9/21/23 That said Newspaper during that time was regularly published and In general circulation In the County of Douglas,and State of Nebraska. t UF NEpALE-Stateal Nebraska NICOLE M.PALMER ""[,' ' Rlbltua.•e lee $7G.86 vyrl 9 -- '.. AddilbnnlCopies 1�_ Subscribed bony prreesseenceland swam to before me this SEPTEMBER 21 2023 RIW,g Sea '---- rani 76.88_ Notary Public in and for Douglas Cou nly,State °NNebraska H.BR•BID 4442 NOTICE OF REG MTO-9/28/23 NUMMI. at W - — om.X.,x.a;w[paaaausa�liesil THE.DAILY'RECORD vxrraaraxoQ� aHiY i°eaax5lttab ur.. OF OMAHA Of ppll r1U Ce aarrca OF SUM aygrlxg JASON W.HUFF,Publisher elaN�yOM*Mi dtraa VEN"%MY Wid wen M L1J6N end 1,1[m«,ngR 4eara�y � ""'"""" PROOF OF PUBLICATION A w]arlit rs W.a cIMyn"lc Hdn �."c 'o n.°, i �3m ln.. a cam am aka i n9Ynolrx"ostl rd.C4:a awtterM esmxara run mx.unaav« axsa'rcs µ UNITED STATES OFraska, CA, OreMUM .-aeaa,ninths, era;zm Mindentlx payrc,taada.eemma,p,y�m- The State of Nebraska, dear"me District District of Nebraska, ss vn INEz County of Douglas, City of Omaha JASON W. HUFF and/or JOStE CHARRON, 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 holm fide paid circulation in Douglas County In excess of300 copies,and a general circulation in Sarpy,Lancaster,Cass and Dodge.Counties,printed in Omaha, in said County of Douglas,Nebraska for more than fifty-two weeks last past;that the printed notice here-to attached was published in THE DAILY RECORD,of Omaha,for J_consecutive weeks.on: 9/21/23 That said Newspaper during that time was regularly publ fished and in general circulation in the County of Douglas,and State of Nebraska. SOX 100L -StalBO Nebraska NOOLE M.PALMER tly Cone.E,..00ctant1,2025 ndatsners rm $43.60 >V I Additions Cnpiea s Subscribed in my presence and sworn to before ruins Fee s MS't�his SEPTEMBER 21 2023 I11 IITout$43.60 J II Notary Public In and for Dou as County,State of Nebraska ACKNOWLEDGMENT OF RECEIPT OF NOTICE OF MEETING The undersigned Trustees of Sanitary and Improvement District No. 442 of Douglas County, Nebraska do hereby acknowledge receipt of advance notice of a meeting of the Board of Trustees of said District and the agenda for such meeting held at 11:45 a.m. on September 28, 2023, at 11440 West Center Road, Suite C, Omaha, Nebraska. DATED: SEPTEMBER 28, 2023 i0/1/.,.., _ Curt Benson, Clerk (r Keith Fr scheise , Chairperson Daren Konda Nick Schwager Snapshot Report SID NO. 442 - CEDAR BROOK \fEILUESTEM As of August 25,2023 A P I T A L P A R T N E R S VALUATION VALUE NET DEBT TO VALUE 2021 $33,618,600.00 2022 $38,287,200.00 2023 $38,287,200.00 3.81% CASH AND INVESTMENTS AS OF 07/31/2023 GENERAL FUND BOND FUND CASH $253,771.35 $411,076.34 INVESTMENTS $0.00 $0.00 TOTAL CASH AND INVESTMENTS $253,771.35 $411,076.34 SPECIAL ASSESSMENTS DATE OF LEVY LEVIED BALANCE $0.00 $0.00 $0.00 $0.00 BONDS OUTSTANDING FISCAL YEAR DATE OF ISSUE ISSUE AMOUNT BALANCE DEBT SERVICE 09/15/2018 $1,500,000.00 $1,320,000.00 $111,845.00 05/19/2022 $550,000.00 $550,000.00 $21,660.00 $2,050,000.00 $1,870,000.00 $133,505.00 WARRANTS OUTSTANDING GENERAL FUND BOND FUND $0.00 $0.00 $0.00 $0.00 LEVY (FISCAL YEAR 2022-20231 LEVY (FISCAL YEAR 2023-20241 RATE PER$100 NET TAX REVS RATE PER$100 NET TAX REVS BOND FUND $0.3900 $146,333.68 BOND FUND $0.3300 $123,820.80 GENERAL FUND $0.3300 $123,820.80 GENERAL FUND $0.3700 $138,829.39 TOTAL LEVY $0.7200 TOTAL LEVY $0.7000 1414 N. 205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 10:54 Member FINRA/SIPC Page 1 of 7 Sources and Uses of Funds SID NO. 442 - CEDAR BROOK (BLUESTEM July 1 2022 to June 30 2023 C A P I T A L PARTNERS CASH AND INVESTMENTS BEGINNING OF PERIOD GENERAL FUND BOND FUND CASH $152,117.66 $597,873.35 INVESTMENTS $0.00 $0.00 TOTAL CASH AND INVESTMENTS $152,117.66 $597,873.35 SOURCES OF FUNDS REAL PROPERTY TAXES 20-21 $30.63 $34.14 REAL PROPERTY TAXES 21-22 $50,218.71 $55,958.10 REAL PROPERTY TAXES 22-23 $65,467.97 $77,371.27 INT ON REAL PROPERTY TAXES 21-22 $92.27 $102.81 HOMESTEAD EXEMPTION ALLOCATION $2,204.88 $2,585.65 MOTOR VEH PRO RATE ALLOCATION $266.58 $310.61 PROPERTY TAX CREDIT ALLOCATION $5,299.80 $6,263.40 TOTAL SOURCES OF FUNDS $123,580.84 $142,625.98 USES OF FUNDS WARRANTS PAID ($69,883.79) ($256,120.14) REGISTERED BOND $0.00 ($130,046.83) TRES COMMISSION DISTR-TAXES ($2,316.19) ($2,669.34) TOTAL USES OF FUNDS ($72,199.98) ($388,836.31) CHANGE IN CASH AND INVESTMENTS $51,380.86 ($246,210.33) CASH AND INVESTMENTS END OF PERIOD $203,498.52 $351,663.02 1414 N. 205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 10:54 Member FINRA/SIPC Page 2 of 7 Statement of Activities SID NO. 442 - CEDAR BROOK (BLUESTEM JuIy 2022 to June 2023 c is v TA PARTNEPS Current Year July 2022 to June 2023 GENERAL FUND BOND FUND REVENUES TOTAL REVENUES $123,580.84 $142,625.98 EXPENDITURES ACCOUNTING-BOOKKEEPING $7,275,00 $0.00 DISSEMINATION AGENT FEES $0.00 $250.00 ENGINEERING $6,008.14 $10,168.14 FINANCIAL ADVISORY FEES $0.00 $7,500.00 GREEN AREA MAINTENANCE $15,463.63 $0.00 INSURANCE $8,028.00 $0.00 LEGAL EXPENSES-SID ATTORNEY $15,692.97 $0.00 PARK-TRAIL $0.00 $237,652.00 PARK MAINTENANCE $6,883.24 $0.00 PAYING AGENT&REGISTRAR FEES $0.00 $550.00 SANITARY SEWER MAINTENANCE $2,437.50 $0.00 SNOW REMOVAL $410.00 $0.00 STREET CLEANING $450.00 $0.00 STREET STRIPING $975.00 $0.00 TRES COMMISSION DISTR-TAXES $2,316.19 $2,669.34 UTILITIES EXPENSE-ELECTRICAL $6,260.31 $0.00 TOTAL EXPENDITURES $72,199.98 $258,789.48 REVENUES OVER EXPENDITURES (EXPENDITURES OVER REVENUES) $51,380.86 ($116,163.50) Note:Statement of Activities does not reflect the bond payments nor interest on warrant redemptions. 1414 N. 205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 10:54 Member FINRA/SIPC Page 3 of 7 Statement of Activities SID NO. 442 - CEDAR BROOK (C3LUESTEM July 2021 to June 2022 CAPITAL PAPTNERS Previous Year July 2021 to June 2022 Previous Year July 2020 to June 2021 GENERAL FUND BOND FUND GENERAL FUND BOND FUND REVENUES TOTAL REVENUES $111,209.91 $123,919.73 $103,928.57 $115,805.91 EXPENDITURES Accounting-Bookkeeping $6,740.00 $0.00 $6,740.00 $0.00 Dissemination Agent Fees $0.00 $1,050.00 $0.00 $0.00 Engineering $24,893.09 $0.00 $10,522.89 $0.00 Financial Advisory Fees $0.00 $7,500.00 $0.00 $7,500.00 Green Area Maintenance $16,778.63 $0.00 $11,090.25 $0.00 Insurance $7,145.59 $0.00 $6,631.00 $0.00 Legal Expenses-SID Attorney $16,764.41 $0.00 $15,691.82 $0.00 Maintenance:Trees $14,215.35 $0.00 $0.00 $0.00 Park Maintenance $10,948.25 $0.00 $2,700.00 $0.00 Paving(External) $22,414.21 $0.00 $0.00 $0.00 Paving(Internal) $0.00 $81,690.35 $0.00 $0.00 Paving Repairs $1,720.29 $0.00 $0.00 $0.00 PROFESSIONAL FEES-OTHER $0.00 $28,050.00 $0.00 $0.00 Sanitary Sewer Maintenance $0.00 $0.00 $1,677.65 $0.00 Signs-Sign Repair $2,520.00 $0.00 $0.00 $0.00 Snow Removal $505.00 $0.00 $1,415.00 $0.00 Street Cleaning $925.00 $0.00 $400.00 $0.00 TRES COMMISSION DISTR-TAXES $2,083.37 $2,321.48 $1,947.07 $2,169.61 Utilities Expense-Electrical $6,138.80 $0.00 $1,237.44 $0.00 TOTAL EXPENDITURES $133,791.99 $120,611.83 $60,053.12 $9,669.61 REVENUES OVER EXPENDITURES (EXPENDITURES OVER REVENUES) ($22,582.08) $3,307.90 $43,875.45 $106,136.30 Note:Statement of Activities does not reflect the bond payments nor interest on warrant redemptions. 1414 N.205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 10:54 Member FINRA/SIPC Page 4 of 7 Warrant Issuance Report (By Category) SID No. 442 - CEDAR BROOK BLUESTEM July 1, 2022-June 30, 2023 C A P I T A L PARTNERS ACCOUNTING - BOOKKEEPING EXPENSE WARRANT TYPE WARRANT it ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 1334 09/06/2022 Lengemann&Associates $7,000.00 $7,000.00 100% GF 1346 03/09/2023 Lengemann&Associates $275.00 $275.00 100% $7,275.00 DISSEMINATION AGENT FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 1338 03/09/2023 SID Services LLC $250.00 $250.00 100% $250.00 ENGINEERING EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 1324 09/06/2022 E&A Consulting Group,Inc. $4,939.88 $4,939.88 100% CF 1336 03/09/2023 E&A Consulting Group,Inc. $5,228.26 $5,228.26 100% GF 1327 09/06/2022 E&A Consulting Group,Inc. $4,022.31 $4,022.31 100% GF 1340 03/09/2023 E&A Consulting Group,Inc. $1,985.83 $1,985.83 100% $16,176.28 FINANCIAL ADVISORY FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 1325 09/06/2022 Bluestem Capital Partners $7,500.00 $7,500.00 100% $7,500.00 GREEN AREA MAINTENANCE EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 1328 09/06/2022 Linear Lawn&Landscaping $7,348.63 $7,348.63 100% GF 1329 09/06/2022 Alexander Landscape,Inc. $500.00 $500.00 100% GF 1341 03/09/2023 Linear Lawn&Landscaping $1,520.00 $1,520.00 100% GF 1345 03/09/2023 Bill Mar LLC $6,095.00 $6,095.00 100% $15,463.63 INSURANCE EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 1333 09/06/2022 Chastain Otis $8,028.00 $8,028.00 100% $8,028.00 1414 N. 205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 10:54 Member FINRA/SIPC Page 5 of 7 Warrant Issuance Report (By Category) SID No. 442 - CEDAR BROOK (BLUESTEM July 1, 2022-June 30,2023 C A P I T A t- P A ra T H E ra s LEGAL EXPENSES- SID ATTORNEY EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 1335 09/06/2022 Fullenkamp,Jobeun,Johnson&Beller LLP $15,692.97 $15,692.97 100% $15,692.97 PARK -TRAIL EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 1322 09/06/2022 Dostals Construction $116,265.45 $116,265.45 100% CF 1337 03/09/2023 Dostals Construction $121,386.55 $121,386.55 100% $237,652.00 PARK MAINTENANCE EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 1330 09/06/2022 Park Service LLC $6,594.78 $6,594.78 100% GF 1343 03/09/2023 Park Service LLC $288.46 $288.46 100% $6,883.24 PAYING AGENT & REGISTRAR FEES EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE CF 1323 09/06/2022 UMB Bank NA $550.00 $550.00 100% $550.00 SANITARY SEWER MAINTENANCE EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 1332 09/06/2022 Utilities Service Group $2,437.50 $2,437.50 100% $2,437.50 SNOW REMOVAL EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 1342 03/09/2023 Alexander Landscape,Inc. $410.00 $410.00 100% $410.00 STREET CLEANING EXPENSE WARRANT TYPE WARRANT It ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 1331 09/06/2022 B&W Company,Inc. $450.00 $450.00 100% 1414 N. 205th St., Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 10:54 Member FINRA/SIPC Page 6 of 7 Warrant Issuance Report (By Category) SID No. 442 - CEDAR BROOK (BLUESTEM July 1, 2022-June 30, 2023 C A P I T A L PARTNERS STREET CLEANING EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE $450.00 STREET STRIPING EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 1344 03/09/2023 B&W Company,Inc. $975.00 $975.00 100% $975.00 UTILITIES EXPENSE - ELECTRICAL EXPENSE WARRANT TYPE WARRANT# ISSUE DATE PAYEE AMOUNT VALUE PERCENTAGE GF 1326 09/06/2022 Omaha Public Power District $3,814.08 $3,814.08 100% GF 1339 03/09/2023 Omaha Public Power District $2,446.23 $2,446.23 100% $6,260.31 TOTAL FOR CEDAR BROOK $326,003.93 1414 N. 205th St.,Ste. 1 • Omaha, NE 68022 • 402-391-7977 8/25/2023 10:54 Member FINRA/SIPC Page 7 of 7 M O W P d ID 0 0N NPA (TO ' P d db 0Md NM11�`1- MFd MnniooS $ pp0ISNMnO t0ON!1NOJ0J 2 pa dppMMMIM00mmmmmdU0 U$ O0 nm n $ OW1 PrnV yyQyyOq0V0W Wu Y owe I rcaizi, u c V I W i^ iEi- e�' 2E 3°24 dE e2�2�d' e a e a e e e e e ae , e e a w » m ' '' ,1,"'' '' O O , T 2 S S S 0 O OHO N N N N N N N N N N N N N N N N N N N d,O 0 ‘, o 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0� N LL LL W f N ° n a` tr K I N M a o 0 0 0 OIN N 0 0 O 0 0 0 0 0 0 00 O V) « V S O O O O 0.10 O N N Inc N N O 8 8 O M N P O O O N O 00 O O O M N yy N IV N 1` YI N OO O N N „ 00 O O O P C Z 1N N d N OM N N ImO WW h N W N M N p O p O 8 N N Pl O P �P'e N W N OJ N I�M M M M e 0 IM1 I7 l+l IM1 M M N i-3P M M M M M M M a m Q N d 0 888888I,,,2888888h888888N80888]N $ a OO OOOMNONN 000 0 ,,m INS NOO O0114 4 8 ¢ 0 P 0 0 qNq m N 0 OM1 8 O O eMn d N m '..0 O N O 'i0 0 0 O r O m 0 - 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Q )n tact' a O Nc N U C co N to .cr . C cLd O . N N Q ) 'O > 0 cpJ , 0 01 a . a C CI- c m 0LL G X O O v Oy OEUn Z U F c ° C aN co LL Q y o aa cz CO vNWI— .0 > c 0 y d X Z • en in aax 0 O~ CO my y NI LL 0 a m c OYNO = m -0 cc -j CO0O °C N it d > ° O U _ aJ I- d l0I" QI C n p F— n O p a s E ` 0 a F- ° E F < Q N .0 ' Jvw Cl) z Q y 'C nt I cra) O OQ CO N N C iii c N - c O g O coM O C O M M W O :0C co Lu (O co C O co- O N j 0. 0 3U W V r CO . co O O CO 4- d 7 U O. 0) N C F a) 0 a) 0 .65 p _ 4715 C- a) a) s 69 69 0 EH 69 V) 69 U 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. 442 OF DOUGLAS COUNTY, NEBRASKA The Budget Hearing of Sanitary and Improvement District No. 442 was held the 28th day of September 2023 at 11:30 a.m. Three copies of the proposed budget statement were available to the public. The Chairman then presented the proposed budget as discussed at the Budget Hearing 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, (https://www.omahadailyrecord.com/) a legal newspaper of Douglas County, Nebraska on September 21, 2023, 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. 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 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: General Fund $141,662.64 $0.370000 Bond Fund $126,347.76 $0.330000 Total $268,010.40 $0.700000 The Chairman further stated that the Board is required to hold a separate Special Public Hearing in order to set the 2023/24 Property Tax Request, and that the District has until October 15, 2023, to file with the County Clerk a Resolution setting the final tax request. 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 as required by Neb. Rev. Stat. §77-1632. The Chairman advised that no one appeared in opposition. Following discussion, the Chairman declared the public hearing on the Budget 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. 442 OF DOUGLAS COUNTY, NEBRASKA, AS FOLLOWS: 1) The 2023/24 Property Tax Request be set at $268,010.40.00, ($0.700000) broken down as follows: General Fund $141,662.64 $0.370000 Bond Fund $126,347.76 $0.330000 Total $268,010.40 $0.700000 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 $.720000 per $100 of assessed valuation. 4) The District proposes to adopt a Property Tax Request that will cause its tax rate to be $0.700000 per$100 of assessed value, broken down as follows: General Fund $141,662.64 $0.370000 Bond Fund $126,347.76 $0.330000 Total $268,010.40 $0.700000 5) Based on the proposed Property Tax Request and changes in other revenue, the total operating budget of the District will decrease last years by 48%. 6) A copy of this Resolution be certified and forwarded to the County Clerk on or before October 15, 2023. The Clerk was then directed to attach a copy of the budget as adopted to these minutes. {REMAINDER OF PAGE INTENTIONALLY LEFT BLANK, SIGNATURE PAGE FOLLOWS} The undersigned hereby certifies that he is the duly elected, qualified and acting Clerk of Sanitary and Improvement District No. 442 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 day of September 2023 , A ti.,/ .� / e Curt Benson, Clerk ,_:_) h o n — z H H F. w O rs6„. [ ° 0 ~ oOs I 0 M ro t v) ti 2 a nro d w C . . a d e .a d m c o �. ^ �: a °e a �' � 'a r 0 y n to a Po m rn ° S f) ,� m 0 2 H p o � � 5. c a H 0 rt a 0 til 0 n A w a a. O t LC-.), Cr va. cn S: a O C rn o' M G m w ti w 0 5.< a w o H O 'v o. rohi HH C:i °m t 5. ' cc. d O cu Pe:, Oz A c a 1- a * O r s � p e H co a O p n �' N 0 6 a R a be a m 0Q . yy r 0. `t y cr �) wt(i N G " v°_ Q eel. 'C c ,W2 w p A w C m C w co c O G C ( yf � Li 0 0 CD o O o...) 4' _ .P 1 k) b m Pr — C cn Q to 1-1 t. m P H F+ n Cu w 4) n o CO H co hi Olo c 03 N a V Q. y Ne.-, et, iW„ �, O w '—' g ❑ 0o.< m Lengemann &Associates, P.C. Certified Public Accountants www.lengema nncpa.com INDEPENDENT ACCOUNTANT'S COMPILATION REPORT Board of Trustees Sanitary and Improvement District No.442 of Douglas County, Nebraska Management is responsible for the accompanying budget form for Sanitary and Improvement District No. 442 of Douglas County, Nebraska for the years ended June 30, 2022 and 2023 (Actual) and the year ending June 30, 2024 (Forecast) as prescribed by the Nebraska Auditor of Public Accounts and includes two columns of historical data and one column of prospective data, respectively, in accordance with the budgetary basis. We have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the American Institute of Certified Public Accountants. We did not audit or review the historical or prospective financial statements included in the accompanying prescribed form nor were we required to perform any procedure to verify the accuracy or completeness of the information provided by management. We do not express an opinion, a conclusion or provide any form of assurance on these financial statements. The budget is prepared as prescribed by the Nebraska Auditor of Public Accounts, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Furthermore, there will be differences between the forecasted and actual results, because events and circumstances frequently do not occur as expected, and those differences may be material. We have no responsibility to update our report for events and circumstances occurring after the date of this report. LENGEMANN&ASSOCIATES, P.C. Le,tige vt.a-.tn' & Assoc-.ems% P. G Omaha,Nebraska August 23,2023 Phone: (402)592-1236 1410 Gold Coast Road, Suite 600 Fax: (402)592-1424 Papillion, Nebraska 68046 E-Mail: thefirm@lengemanncpa.com V 'Q O) O- . O co O O 0- co M 0) r O N ID N 0 • i( O W I O O O: 0 fA N - 7' N (O (D N (O .j 1 0 CO O O O: O CD N I 0' N r N 7 r V t O O N 3 Y1 O) f� N O CO im 1() N N ' co . N O CO W N N CO N M N N CO CO ( CO 0 CO M V N N m N c tt o in WM : I ! 0O.p U 0DI { e9 e9 e9 w e9 to (» 'S en ;i e» e9 to e) e» w I e» e» 63 e9 F. e9 e9 e9 to w w 63 VF e9 O ON O) co co COII N V CO' O) et co - LU N 0 00 ? 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Prior Year Capital Improvements Excluded from Restricted Funds (From Prior Year Lid Exceptions, Line (10)) $ - (5) LESS: Amount Spent During 2022-2023 $ - (6) LESS: Amount Expected to be Spent in Future Budget Years $ - (7) Amount to be included as Restricted Funds (cannot be a Negative Number) (8) $ Nameplate Capacity Tax (8a) $ - TOTAL RESTRICTED FUNDS (A) (9) $ 268,460.40 Lid Exceptions Capital Improvements (Real Property and Improvements on Real Property) $ - (10) 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). $ - (11) Allowable Capital Improvements (12) $ - Bonded Indebtedness (13) $ 126,347.76 Public Facilities Construction Projects (Statutes 72-2301 to 72-2308) (14) Interlocal Agreements/Joint Public Agency Agreements (15) $ - Judgments (16) Refund of Property Taxes to Taxpayers (17) Repairs to Infrastructure Damaged by a Natural Disaster (18) TOTAL LID EXCEPTIONS (B) (19) $ 126,347.76 TOTAL RESTRICTED FUNDS For Lid Computation (To Line 9 of the Lid Computation Form) $ 142,112.64 To Calculate: Total Restricted Funds(A)-Line 9 MINUS Total Lid Exceptions(8)-Line 19 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 Page 4 SID # 442 in Douglas County LID COMPUTATION FORM FOR FISCAL YEAR 2023-2024 PRIOR YEAR RESTRICTED FUNDS AUTHORITY OPTION 1 OR OPTION 2 OPTION 1 Prior Year Restricted Funds Authority = Line (8) from last year's Lid Computation Form 319,935.11 Option 1 - (1) OPTION 2 Only use if a vote was taken last year at a townhall meeting to exceed Lid for one year Line (1) of Prior Year Lid Computation Form Option 2 - (A) Allowable Percent Increase Less Vote Taken From Prior Year Lid Computation Form Line (6) - Line (5) cyo Option 2 - (B) Dollar Amount of Allowable Increase Excluding the vote taken Line (A) times Line (B) - Option 2 - (C) Calculated Prior Year Restricted Funds Authority (Base Amount) Line (A) Plus Line (C) - Option 2 - (1) CURRENT YEAR ALLOWABLE INCREASES I 1 BASE LIMITATION PERCENT INCREASE (2.5%) 2.50 % (2) 0 ALLOWABLE GROWTH PER THE ASSESSOR MINUS 2.5% - - / 38,287,200.00 = - °/u (3) 2023 Growth 2022 Valuation Multiply times per Assessor 100 To get% ❑3 ADDITIONAL ONE PERCENT BOARD APPROVED INCREASE - / = - % (4) #of Board Members Total#of Members Must be at least voting "Yes"for Increase in Governing Body at .75 (75%)of the Meeting Governing Body ATTACH A COPY OF THE BOARD MINUTES APPROVING THE INCREASE. 0 SPECIAL ELECTIONITOWNHALL MEETING -VOTER APPROVED% INCREASE (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) 2.50 % (6) Allowable Dollar Amount of Increase to Restricted Funds = Line (1) x Line (6) 7,998.38 (7) Total Restricted Funds Authority = Line (1) + Line (7) 327,933.49 (8) Less: Restricted Funds from Lid Supporting Schedule 142,112.64 (9) Total Unused Restricted Funds Authority = Line (8) - Line (9) 185,820.85 (10) LINE (10) MUST BE GREATER THAN OR EQUAL TO ZERO OR YOU ARE IN VIOLATION OF THE LID LAW. 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 # 442 in Douglas County 2023-2024 CAPITAL IMPROVEMENT LID EXEMPTIONS Description of Capital Improvement Amount Budgeted -NONE- Total - Must agree to Line 10 on Lid Support Page 4 $ - *See Accountant's Compilation Report Page 6 Levy Limit Form Sanitary and Improvement Districts SID # 442 in Douglas County Total Personal and Real Property Tax Request $ 268,010.40 (1) Less Personal and Real Property Tax Request for: Judgments (not paid by liability insurance coverage) ( (A) Preexisting lease-purchase contracts approved prior to July 1, 1998 ( ) (B) Bonded Indebtedness ( $ 126,347.76 ) (c) Public Facilities Construction Projects (Statutes 72-2301 to 72-2308) ( ) (D) Total Exclusions ( $ 126,347.76 ) (2) Personal and Real Property Tax Request subject to Levy Limit $ 141,662.64 (3) Valuation (Per the County Assessor) $ 38,287,200.00 (4) Calculated Levy for Levy Limit Compliance 0.370000 [Line (3) Divided By Line (4) Times 100] (5) Note : Levy Limit established by State Statute Section 77-3442: Sanitary and Improvement District(SID) Levy-40 cents Attach supporting documentation if a vote was held to exceed levy limits. *See Accountant's Compilation Report Page 7 Sanitary and Improvement District # 442 IN Douglas County, Nebraska NOTICE OF BUDGET HEARING AND BUDGET SUMMARY PUBLIC 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 day of 2023, at o'clock , at for the purpose of hearing support, opposition, criticism, suggestions or observations of taxpayers relating to the following proposed budget. The budget detail is available at the office of the Clerk during regular business hours. 2021-2022 Actual Disbursements&Transfers $ 375,681.32 2022-2023 Actual Disbursements&Transfers $ 461,036.29 2023-2024 Proposed Budget of Disbursements &Transfers $ 371,505.00 2023-2024 Necessary Cash Reserve $ 446,961.83 2023-2024 Total Resources Available $ 818,466.83 Total 2023-2024 Personal & Real Property Tax Requirement $ 268,010.40 Unused Budget Authority Created For Next Year $ 185,820.85 Breakdown of Property Tax: Personal and Real Property Tax Required for Non-Bond Purposes $ 141,662.64 Personal and Real Property Tax Required for Bonds $ 126,347.76 NOTICE OF SPECIAL HEARING TO SET FINAL TAX REQUEST PUBLIC NOTICE is hereby given, in compliance with the provisions of State Statute Section 77-1632, that the governing body will meet on the day of 2023, at o'clock , at for the purpose of hearing support, opposition, criticism, suggestions or observations of taxpayers relating to setting the final tax request. 2022 2023 Change Operating Budget 714,047.00 371,505.00 -48% Property Tax Request $ 275,667.84 $ 268,010.40 -3% Valuation 38,287,200 38,287,200 0% Tax Rate 0.720000 0.700000 -3% Tax Rate if Prior Tax Request was at Current Valuation 0.720000 *See Accountant's Compilation Report RESOLUTION SETTING THE PROPERTY TAX REQUEST RESOLUTION NO. WHEREAS,Nebraska Revised Statute 77-1632 provides that the Governing Body of SID#442 passes by a majority vote a resolution or ordinance setting the tax request; and WHEREAS, a special public hearing was held as required by law to hear and consider comments concerning the property tax request; NOW, THEREFORE,the Governing Body of SID# 442 resolves that: I. The 2023-2024 property tax request be set at: General Fund: $ 141,662.64 Bond Fund: $ 126,347.76 2. The total assessed value of property differs from last year's total assessed value by 0 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 0.72 per$100 of assessed value. 4. SID#442 proposes to adopt a property tax request that will cause its tax rate to be 0.7 per$100 of assessed value. 5. Based on the proposed property tax request and changes in other revenue, the total operating budget of SID# 442 will increase(or decrease) last year's budget by-47.97 percent. 6. A copy of this resolution be certified and forwarded to the County Clerk on or before October 15, 2023. Motion by , seconded by to adopt Resolution# Voting yes were: Voting no were: Dated this day of , 2023 *See Accountant's Compilation Report REPORT OF JOINT PUBLIC AGENCY AND INTERLOCAL AGREEMENTS REPORTING PERIOD JULY 1 , 2022 THROUGH JUNE 30, 2023 SID #442 Douglas County SUBDIVISION NAME COUNTY Amount Used as Lid Parties to Agreement Agreement Period Description Exemption (Column 1) (Column 2) (Column 3) (Column 4) -NONE- From Page 2 $ Total Amount used as Lid Exemption $ *See Accountant's Compilation Report REPORT OF TRADE NAMES, CORPORATE NAMES, BUSINESS NAMES REPORTING PERIOD JULY 1, 2022 THROUGH JUNE 30, 2023 SID #442 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 V V O) O 0 M Y. O O O O CO 0) r 0 N r O U) O O N O O N , N 6N O N N N N O t0 ^ O O O O t0 v) N LL. j, ) t` O O O O N 6 m r N O N 6 N CO y''.. 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Sanitary and Improvement District# 442 ENTER THESE COLUMNS Tax Year 2023 Growth As Certified From: Total 2023-2024 Restricted Funds from Line (8) of last year's (2022-2023) LC-3 Form 319,935.11 Board Chairperson Name of Board Chair Keith Froscheiser Mailing Address Fullenkamp, Jobeun, Johnson & Beller LLP City&Zip Omaha, NE 68144 Telephone# (402) 334-0700 E-mail Address - Preparer Name & Title John Winter Firm Name Lengemann &Associates, P.C. Telephone# (402) 592-1236 E-mail Address thefirm(a�lengemanncpa.com Other Contact Name & Title Mark Johnson, Attorney for District Firm Name Fullenkamp, Jobeun, Johnson & Beller LLP Mailing Address 11440 W Center Road City &Zip Omaha, NE 68144 Telephone# (402) 334-0700 E-mail Address Beth(cilFilbLaw.com interlocal Agreement Mark on cover page Inerlocal Example (If Needed) ABC County, 123 City 7/1/16 to indefinite 911 Dispatching Services $ 25,000.00 Complete on Interlocal Page If Required -Otherwise NONE Budgeted 2022-2023 Normal Operating Disbursements 151,000 Capital Improvements 433,000 Bonds/Warrants/Interest 130,047 Transfers Total Disbursements&Transfers 714,047 *See Accountant's Compilation Report Sanitary And Improvement District# 442 2023-2024 GENERAL FUND BUDGET DETAIL Line GENERAL FUND ACTUAL ACTUAL/ESTIMATE BUDGET No. 2021-2022 2022-2023 2023-2024 1 Beginning Balances,Receipts,&Transfers: 2 Net Cash Balance 3 Investments - - - 4 County Treasurer's Balance 174,699.740 152,117.660 203,498.520 5 Subtotal of Beginning Balances(Lines 2 to 4) 174,699.740 152,117.660 203,498.520 6 Personal and Real Property Taxes(See Preparation Guidelines) 104,168.380 115,717.310 138,884.940 7 Federal Receipts 8 State Receipts:Motor Vehicle Pro-Rate 260.460 266.580 200.000 9 State Receipts:State Aid 10 State Receipts:Other-HOMESTEAD EXEMPTION r 1,870.170 State Receipts:Property Tax Credit 4,910.800 5,299 800 Y , 11 Local Receipts:In Lieu of Tax SPECIAL ASSESSMENT PRINCIPAL&INTEREST INTEREST ON TAXES 0.100 92.270 50.000 INTEREST ON INVESTMENTS EXCESS WARRANTS ISSUED OVER REDEEMED MISCELLANEOUS UTILITY CONNECTION FEES - - - 12 Local Receipts:Other 0.100 92.270 50.000 13 Transfers In Of Surplus Fees 14 Transfers In Other Than Surplus Fees 15 Total Resources Available(Lines 5 to 14) 285,909.650 275,698.500 342,633.460 16 Disbursements&Transfers: ( _ , ],;„ INSURANCE 7,145.590 8,028.000 9,500.000 BOARD FEES TREASURERS'FEES 2,083.370 2,316.190 CLERK FEES LEGAL&ACCOUNTING FEES 23,504.410 22,967.970 26,000.000 MAINTENANCE&REPAIRS 47,612.520 26,619.370 75,000.000 STREET LIGHTING 6,138.800 6,260.310 8,000.000 PAYING/FISCAL AGENT FEES MISCELLANEOUS ENGINEERING FEES 24,893.090 6,008.140 9,500.000 TRASH REMOVAL 17 Operating Expenses 111,377.780 72,199.980 128,000.000 PURCHASE OF REAL PROPERTY IMPROVEMENTS ON REAL PROPERTY 22,414.210 - 100,000.000 18 Capital Improvements(Real Property/Improvements) 22,414.210 - 100,000.000 19 Other Capital Outlay(Equipment,Vehicles,Etc.) BOND PRINCIPAL BOND INTEREST EARLY BOND REDEMPTION 20 Debt Service:Bond Principal&Interest Payments - - - 21 Debt Service:Pymts to Retire Interest-Free Loans(Public Airports) 22 Debt Service:Pymts to Retire Bank Loans&Other Instruments(Fire Dist) 3 . EXCESS WARRANTS REDEEMED OVER ISSUED INTEREST ON REGISTERED WARRANTS 23 Debt Service:Other - -24 Judgments 25 Transfers Out of Surplus Fees 26 Transfers Out Other Than Surplus Fees 27 Total Disbursements&Transfers(Lines 17 to 26) 133,791.990 72,199.980 228,000.000 28 Cash Reserve(Line 15-Line 27) 152,117.660 203,498.520 114,633.460 PERSONAL&REAL PROPERTY TAXES I 138,884.940 COMPUTE COUNTY TREASURER'S COMMISSION AT 2%OF PREVIOUS LINE 2,777.700 TOTAL PERSONAL&REAL PROPERTY TAX REQUIREMENT I 141,662.640 REQUESTED RATE 0.37000 *see Accountant's Compilation Report Sanitary And Improvement District#442 2021-2022 BOND FUND BUDGET DETAIL Line BOND FUND ACTUAL ACTUAL/ESTIMATE BUDGET No. 2021-2022 2022-2023 2023-2024 1 Beginning Balances,Receipts,&Transfers 2 Net Cash Balance 3 Investments 4 County Treasurer's Balance 165,842.950 597,873.350 351,663.020 5 Subtotal of Beginning Balances(Lines 2 to 4) 165,842.950 597,873.350 351,663.020 6 Personal and Real Property Taxes(See Preparation Guidelines) 116,040.500 133,363.510 123,870.350 7 Federal Receipts 8 State Receipts:Motor Vehicle Pro-Rate 290.240 310.610 250.000 9 State Receipts:State Aid 10 State Receipts:Other-HOMESTEAD EXEMPTION 2,083.940 2,585 650 State Receipts:Property Tax Credit 5,472.040 6,263 400 ,-_ 11 Local Receipts:In Lieu of Tax _ _ SPECIAL ASSESSMENT PRINCIPAL&INTEREST INTEREST ON TAXES 33.010 102.810 50.000 INTEREST ON INVESTMENTS EXCESS WARRANTS ISSUED OVER REDEEMED MISCELLANEOUS UTILITY CONNECTION FEES SALE OF BONDS 550,000.000 12 Local Receipts:Other 550,033.010 102.810 50.000 13 Transfers In Of Surplus Fees 14 Transfers In Other Than Surplus Fees 15 Total Resources Available(Lines 5 to 14) 839,762.680 740,499.330 475,833.370 16 Disbursements&Transfers BOND COSTS 39,050.000 TREASURERS'FEES 2,321.480 2,669.340 LEGAL&ACCOUNTING FEES MAINTENANCE&REPAIRS STREET LIGHTING PAYING/FISCAL AGENT FEES 8,550.000 8,300.000 10,000.000 MISCELLANEOUS ENGINEERING FEES SEWER CONNECT FEES 17 Operating Expenses 49,921.480 10,969.340 10,000.000 PURCHASE OF REAL PROPERTY IMPROVEMENTS ON REAL PROPERTY 81,690.350 247,820.140 18 Capital Improvements(Real Property/Improvements) 81,690.350 247,820.140 19 Other Capital Outlay(Equipment,Vehicles, Etc.) BOND PRINCIPAL 60,000.000 60,000.000 65,000.000 BOND INTEREST 50,277.500 70,046.830 68,505.000 CALLED BONDS 20 Debt Service:Bond Principal&Interest Payments 110,277.500 130,046.830 133,505.000 21 Debt Service:Pymts to Retire Interest-Free Loans(Public Airports) 22 Debt Service:Pymts to Retire Bank Loans&Other Instruments(Fire Dist.) EXCESS WARRANTS REDEEMED OVER ISSUED - INTEREST ON REGISTERED WARRANTS 23 Debt Service:Other - - 24 Judgments 25 Transfers Out of Surplus Fees 26 Transfers Out Other Than Surplus Fees 27 Total Disbursements&Transfers(Lines 17 to 26) 241,889.330 388,836.310 143,505.000 28 Cash Reserve(Line 15-Line 27) 597,873.350 351,663.020 332,328.370 PERSONAL&REAL PROPERTY TAXES I 123,870.350 COMPUTE COUNTY TREASURER'S COMMISSION AT 2%OF PREVIOUS LINE 2,477.410 TOTAL PERSONAL&REAL PROPERTY TAX REQUIREMENT 126,347.760 REQUESTED RATE 0.33000 TOTAL DISTRICT LEVY 70.000 Vehicle pro rate and Tax Levy $ 126,597.76 *See Accountant's Compilation Report Sanitary and Improvement District#442 SUMMARY OF SIGNIFICANT FORECAST ASSUMPTIONS NATURE OF PRESENTATION: Description of presentation - 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 levy 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 $38,287,200 4) The tax levy will be 70 cents per$100 of valuation 5) Capital improvements of$100,000 are forecasted *See Accountant's Compilation Report Sanitary and Improvement District # 442 Cause of OPERATING BUDGET Change on Combo Hearing Budgeted 2022-2023 2023-2024 $ Change % Change Normal Operating Disbursements 151,000 138,000 (13,000) -1.8% Capital Improvements 433,000 100,000 (333,000) -46.6% Bonds/Warrants/Interest 130,047 133,505 3,458 0.5% Transfers - - - 0.0% Total Disbursements&Transfers 714,047 371,505 (342,542) -48.0% 714,047 371,505 *See Accountant's Compilation Report Bluestem Capital Partners Inc Invoice 1414 N 205th Street, Suite#1 Omaha, NE 68022 Date Invoice# (402) 391-7977 7/20/2023 2908 Bill To: SID #442 of Douglas County Nebraska do Fullenkamp, Jobeun, Johnson & Beller Attn: Mr. Mark Johnson 11440 West Center Road, Ste. C Omaha, NE 68144-4421 Description Amount Financial Advisor/Fiscal Agent Services for Fiscal Year 2023-2024 7,500.00 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 Municipal 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) Bluestem Capital Partners Inc. 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 $7,500.00 Payments/Credits $0.00 Balance Due $7,500.00 E&A CONSULTING GROUP,INC. Engineering Answers 10909 MIII Valley Road,Suite 100• Omaha,NE 68154-3950 P 402.895.4700• F 402.895.3599 www.eacg.com July 31,2023 Board of Trustees Sanitary and Improvement District No.442,Douglas County Mr.John Fullenkamp, Attorney 11440 West Center Road Omaha,NE 68144 RE: SID 442-Cedar Brook-Pay Estimate#4-FINAL 2021 Park Improvements Doslals Construction E&A P1997.160.055 Board Members: The above-referenced project has been completed to the best of our knowledge by Doslals Construction,contractor,in accordance with the plans and specifications.We also certify that to the best of our knowledge,construction of said improvement and other incidental and necessary work contain the following Items and quantities at the unit prices set forth in their contract: BID ITEM UNIT NO DESCRIPTION QUANTITY: UNIT: PRICE: AMOUNT: 1 Ringwall 0 LF 35.00 0.00 2 Rubber Surfacing W/Concrete Base 7,200 SF 20.90 150,480.00 3 2-5 Small Play Structure 1 EA 40,000.00 40,000.00 4 5-12 Large Play Structure 1 EA 118,800.00 118,800.00 6 2-Bay Swing Set 1 EA 4,400.00 4,400.00 8 Accelerator Swing 1 EA 12,500.00 12,600.00 7 Single Spring Rider 1 EA 2,150.00 2,150.00 8 Double Spring Rider 1 EA 2,350.00 2,350.00 9 6"Solid Drain Pipe 0 LF 20.00 0.00 10 Remove&Dispose Existing Park Equipment 1 LS 3,000,00 3,000.00 Remove&Dispose Existing Rubber Surfacing W/Concrete 1,045 SF 2,00 11 Base 2,090.00 12 Remove&Dispose Existing Sand Surfacing 381 TN 20.00 7,620.00 13 Seed All Disturbed Areas-Type A 0.50 AC 4,000.00 2,000,00 14 Mat All Disturbed Areas-North American Green 975 SY 2.00 1,950.00 16 Rubber Surfacing Drain with Drain Tanks 8 EA 500.00 4,000.00 Re-Grade Around Playground Perimeter Sidewalk(Remove 16 Sand) 1 LS 1,000.00 1,000.00 17 Remove/Replace Sidewalk Panel for Drain Pipe 0 LS 750.00 0.00 Extra Stored Materials 0 LS 129,183.83 0.00 TOTAL AMOUNT EARNED TO DATE 352,340.00 LESS PAY ESTIMATE#1 116,265.45 LESS PAY ESTIMATE#2 121,386.55 LESS PAY ESTIMATE#3 97,071.00 AMOUNT DUE CONTRACTOR,EST.#4-FINAL 17,617.00 E&A CONSULTING GROUP,INC,.• / I J Robert F.Cze Municipal Services Dept.Manager RFC/mc cc: Doslals Construction Beth Hix From: Brenda Neal <bneal@eacg.com> Sent: Thursday, August 10, 2023 5:03 PM To: Beth Hix Subject: Douglas County SID #442 Cedar Brook Attachments: Invoice Project P1997.160.055 0165312_20230222034507 2023-02-22 15-45-27.pdf; Invoice Project P1997.160.055 0165713_20230322045700 2023-03-22 16-57-18.pdf We received payment for Douglas County SID #442 Cedar Brook warrant 1347 for the amount $2,543.38. The check stub listed the warrant was in payment of invoices 165312, 165713, 166529, 166077, 166947, and 167578 which total $3,785.26. The payment was short $1,241.88 which is the total of invoices 165713 and 165312. Please include invoices 165713 and 165312 on the agenda for payment at the next meeting. Thanks. Brenda M. Neal Assistant Comptroller Engineering Answers...with accurate accounting E & A Consulting Group, Inc. 10909 Mill Valley Road, Suite 100•Omaha, NE 68154 402.895.4700(o)•402.506.5075(d) eacq.com 1 E&A Consulting Group,Inc. Engineering Answers 10909 Mill Valley Road,Suite 100 Omaha,NE 68154-3950 402.895.4700 Douglas County SID#442 January 31,2023 c/o Mr.Mark Johnson,Attorney Project No: P 1997.160.055 11440 West Center Road Invoice No: 165312 Omaha,NE 68144 Project P1997.160.055 442-Cedar Brook in Omaha,NE-2021 Park Improvements Professional Services from December 19,2022 to January 22,2023 Phase 003 Civil Site Design Task 891 Project Administration and Meetings Professional Personnel Hours Rate Amount Landscape Architect II .50 169.00 84.50 Totals .50 84.50 Total Labor 84.50 Total this Task $84.50 Total this Phase $84.50 Phase 005 Construction Services-Construction Administration Task 526 Site Visit Professional Personnel Hours Rate Amount Construction Technician I .50 99.00 49.50 Construction Manager II 5.00 155.00 801.00 Totals 5.50 850.50 Total Labor 850.50 Total this Task $850.50 Total this Phase $850.50 Phase 999 Reimbursables Unit Billing Mileage 85.00 Total Units 85.00 85.00 Total this Phase $85.00 Total this Invoice $1,020.00 Approved By: Robert Czerwinski E&A Consulting Group,Inc. Engineering Answers 10909 Mill Valley Road,Suite 100 Omaha,NE 68154-3950 402.895.4700 Douglas County SID#442 February 28,2023 do Mr.Mark Johnson,Attorney Project No: P1997.160.O55 11440 West Center Road Invoice No: 165713 Omaha,NE 68144 Project P1997.160.055 442-Cedar Brook in Omaha,NE-2021 Park Improvements Professional Services from January 23.2023 to February 19,2023 Phase 005 Construction Services-Construction Administration Task 526 Site Visit Professional Personnel Hours Rate Amount Construction Manager II 1.25 163.00 203.75 Totals 1.25 203.75 Total Labor 203.75 Total this Tasi $203.75 Total this Phase $203.75 Phase 999 Reimbursables Unit Billing Mileage 18.13 Total Units 18.13 18.13 Total this Phase $18.13 Total this Invoice $221.88 Approved By: Robert Czerwinski Your Energy Partner � IJN 02304 Imo,an mu 0614 _Dmaha Public PowerDist- Page 1 of3 . ...ccnunt.E tt.M.V. ..... .....:tub C Ote . ........:<::::>l' tatArna n t o• ..... 2504100020 Sep 5,2023 $1,252.06CR For Customer Service call(402)536-4131. Customer Name:SID 442 DOUGLAS See back for toll-free number. Statement Date:August 14,2023 Billing Information for service address: 13200 CURTIS AVE,SILT OMAHA NE Billing Period From 07-14-2023 To 08-14-2023 @31 Days Summary Usage Summary Usage Rate Current Fuel and Purchased Subtotal Amount Rate Current Fuel and Purchased I Subtotal Amount Amount Power Adjustment per Rate Amount Power Adjustment per Rate SL61 $590.39 $3.54 $626.60 Sales Tax 32.67 Total Charges $626.60 j(3 Previous Balance 685.85 Payments Received:08/14/23 2,564.51CR Total Amount Due $1,252.06CR 51T)1) ($ 1, 8'.79 . 1 - Please return this portion with payment Energy audits for your home.Greener Together awards granted.OPPD employees volunteer. Engineers play a big role.See August Outlets. Statement Date August 14,2023 'N9-Pa m£f}t-B}te Account Number Due Date. .;Total Amount Due I, 8-1 9^ 0 2504100020 Sep 5,2023 $1,252.060R I O A current phone number on our record simplifies outage reporting. Your service address is identified by the phone number: eck Here to indicate name 111111'1'1111111uJI'III'I"I'it"IIII'III"ll'I'IIIII'1Ii1l.1'I. I I Ch changes on back of this state�mentessorphone SID 442 DOUGLAS CO FULLENKAMP,DOYLE,&JOBEUN 11440 W CENTER RD STE C OMAHA, NE 68144-4421 PO BOX 3995 Your E ga art " 199999 + OMAHA NE 68103-0995 ui/i/u Omaha Public Power District IR 0125041000201000001,P.cPn1-,nnnnnl.a Canr_an»non r n Your Energy Partner' 02305 mm Maw Pago3 of3 �� 2504100020 8np5.2023 $1,252.06OR Customer Name:8|D442D0UGLA8 Statement Date:August 14.2O23 Billing Information for service address: 1320OOURT|S AVE,STILT OM4HANE Billing Period From 07442O23ToV8'14'2O23 @31 Days -----� Rat* Method Number of Price per UnoQn No. Lamps Lump Current Amount Fum|an�pw»chao�d Total Gub'To��|�\mnunt Power Adjustment Usage Amount per Rate SL61 81L211 *3 $13.73 $590.38 oLo1 3.54 590.39 $62 .oV E&A Consulting Group,Inc. Engineering Answers 10909 Mill Valley Road,Suite 100 Omaha,NE 68154-3950 402.895.4700 Douglas County SID#442 July 31,2023 c/o Mr.Mark Johnson,Attorney - Project No: P1997.160.000 11440 West Center Road Invoice No: 168001 Omaha,NE 68144 Project P1997.160.000 Cedar Brook- 132nd&Military-District Maintenance Professional Services from June 19,2023 to July 16,2023 Phase 123 2023 District Maintenance Task 135 Digger's Hotline Professional Personnel Hours Rate Amount Project Coordinator II .30 127.00 38.10 Construction Technician I .75 99.00 74.25 Construction Technician III .20 129.00 25.80 Totals 1.25 138.15 Total Labor 138.15 Total this Task $138.15 Task 440 Repairs/Maintenance Professional Personnel Hours Rate Amount Project Coordinator I .50 112.00 56.00 Construction Manager II .50 163.00 81.50 Totals 1.00 137.50 Total Labor 137.50 Total this Task $137.50 Total this Phase $275.65 Phase 999 Reimbursables Unit Billing Mileage 16.88 Total this Phase $16.88 Total this Invoice $292.53 Approved By: Robert Czcrwinski • Linear Lawn and Landscaping ; `' 13465 CAMDEN AVE !. i OMAHA, NE 68164 US ►� (402)315-9457 TheLinearGroup@gmail.com INVOICE BILL TO INVOICE# 4051 SID #442 Cedar Brook DATE 06/04/2023 CIO E&A Consulting Group DUE DATE 10/02/2023 10909 Mill Valley Road, Suite TERMS Net 120 100 Omaha, NE 68154 ACTIVITY QTY RATE AMOUNT Prune Trees 1 600.00 600.00 Trash Pick-Up and Overall Cleanup 1 240.00 240.00 Weed Removal 1 310.00 310.00 SUBTOTAL 1,150.00 TAX 0.00 TOTAL 1,150.00 BALANCE DUE $1 ,150.00 Approved by E& A C onsulting Group, Inc. Date: Initials: A-F- SIDN;, Project No. --- Linear Lawn and Landscaping 13465 CAMDEN AVE , OMAHA, NE 68164 US (402)315-9457 ;+ • TheLinearGroup@gmail.com INVOICE BILL TO INVOICE# 4068 SID #442 Cedar Brook DATE 07/02/2023 C/O E&A Consulting Group DUE DATE 10/30/2023 10909 Mill Valley Road, Suite TERMS Net 120 100 Omaha, NE 68154 ACTIVITY QTY RATE AMOUNT Trash Pick-Up and Overall Cleanup 1 240.00 240.00 Weed Removal 1 310.00 310.00 SUBTOTAL 550.00 TAX 0.00 TOTAL 550.00 BALANCE DUE $550.00 Approved b-�--•�.. yE& ACon Gro" - Date: 7/24 7.3 Initials: SID N�. L1`� � �`-''`------- Project No. Linear Lawn and Landscaping 13465 CAMDEN AVE "' OMAHA, NE 68164 US "� (402)315-9457 TheLinearGroup@gmail.com AUG o z zoz,� y BY: INVOICE BILL TO INVOICE# 4102 SID#442 Cedar Brook DATE 08/01/2023 C/O E&A Consulting Group DUE DATE 11/29/2023 10909 Mill Valley Road, Suite TERMS Net 120 100 Omaha, NE 68154 INVOICING PERIOD 08/01/23 - 10/31/23 ACTIVITY QTY RATE AMOUNT Trash Pick-Up and Overall Cleanup.Weed Removal.3 months. 1 1,650.00 1,650.00 Oct Prune Trees,Shrubs, Perennials, Grasses 1 600.00 600.00 SUBTOTAL 2,250.00 TAX 0.00 TOTAL 2,250.00 BALANCE DUE $2,250.00 Approved by E & A Consulting Group, Inc. Date: E . L.7�-, Initials ��- SID N .Y Project No. , �04-moo_ Park Service LLC 14564 Grover Street �RDVEn FirOmaha, NE 68144 US i �- RA �‘ ri !rksvc.com �� D J � S E R V I C E LLC wa....aarksvc.com BY: INVOICE BILL TO SHIP TO INVOICE 2022007 SID 442 Cedar Brook SID 442 Cedar Brook DATE 06/03/2023 c/o E&A Consulting Group c/o E&A Consulting Group TERMS Net 90 10909 Mill Valley Road 12702 Nebraska Ave DUE DATE 09/01/2023 Omaha, NE 68154 Omaha, NE 68164 DATE ACTIVITY DESCRIPTION QTY RATE AMOUNT 05/31/2023 Trash Service May 2023 Weekly Trash and Pet 5 90.00 450.00 Waste Service 05/31/2023 Reoccurring Park Monthly Park Maintenance 1 300.00 300.00 Maintenance Line 1: May 2023 Weekly Trash and Pet Waste Service SUBTOTAL 750.00 Line 2: Si-monthly playground maintenance Playground bi-monthly maintenance resumed May 2023. TAX 0.00 TOTAL 750.00 - '‘. --- BALANCE DUE $750.00 • Approved by E &A Consulting Group, Inc. Date: 69-13--zo23 Initials: ( SID No. ul L( 2,`-J Project No. I CH 7./( 0.4w Page 1 of 1 r Park Service LLC 14564 Grover Street _, aha,NE 68144 US AAL ..,o@parksvc.com SERVICE LLC www.parksvc.com INVOICE BILL TO SHIP TO INVOICE 2022035 SID 442 Cedar Brook SID 442 Cedar Brook DATE 07/01/2023 c/o E&AConsulting Group c/o E&AConsulting Group TERMS Net 90 10909 Mill Valley Road 12702 Nebraska Ave DUE DATE 09/29/2023 Omaha,NE 68154 Omaha,NE 68164 DATE ACTIVITY DESCRIPTION QTY RATE AMOUNT 06/30/2023 Trash Service June 2023 Weekly Trash and Pet 4 90.00 360.00 Waste Service 06/30/2023 PWE 200 ct.Roll,Pet 200 Count Roll,Pet Waste Disposal 2 17.50 35.00T Waste Disposal Bags Bags,Black 06/30/2023 Bi-Monthly Maintenance Bi-Monthly Park Maintenance 1 600.00 600.00 (Reoccurring) Line 1:April 2023 Weekly Trash and Pet Waste Service SUBTOTAL 995.00 Line 2 Replenished pet waste pickup bags on:6.15 x2 mf 3:Bi-Monthly Park Maintenace TAX 1.93 TOTAL 996.93 BALANCE DUE $996.93 Approved by C &A Consulting Group, Inca Date: .. -5-Z.o23 Initials: "QV. SID No._,_. i� rP,,,,''11 Project No. A ,-1 • 1 cetz r2r i Page 1 of 1 ki Park Service LLC ECEIVE ., 14564 Grover Street AUG8 Omaha,NE 68144 US A U , 2023 A R I( rob@parksvc.com SERVICE LLC www.parksvc.com BY INVOICE BILL TO SHIP TO INVOICE 2022086 SID 442 Cedar Brook SID 442 Cedar Brook DATE 08/01/2023 c/o E&AConsulting Group c/o E&A Consulting Group TERMS Net 90 10909 Mill Valley Road 12702 Nebraska Ave DUE DATE 10/30/2023 Omaha, NE 68154 Omaha,NE 68164 DATE ACTIVITY DESCRIPTION QTY RATE AMOUNT 08/01/2023 Trash Service July through October 2023 Weekly 17 90.00 1,530.00 Trash and Pet Waste Service 08/01/2023 Reoccurring Park July through October 2023 Monthly 4 300.00 1,200.00 Maintenance Park Maintenance . 08/01/2023 PWE 200 ct.Roll,Pet 200 Count Roll,Pet Waste Disposal 1 17.50 17.50T Waste Disposal Bags Bags,Black Line 1:July through October 2023 Weekly Trash and Pet Waste Service SUBTOTAL 2,747.50 Line 2:July through October 2023 Monthly playground maintenance Line 3:Replenished pet waste bags on:7/5 x1, TAX 0.96 Playground bi-monthly maintenance resumed May 2023.Switched to Monthly per Bob C. TOTAL 2,748.46 Pet waste bags will be invoiced separately,as required. Trash service switches to monthly at the end of October,unless otherwise BALANCE DUE 2,748.46 noted. Monthly Park Maintenance will end for the season on 10/31/2023 and will resume . again bn 3/1/2024. Approved by E &A Consulting Group, Inc. Date:_ S- Z-zo-z ?, Initials: 11 -,.....,___ • SID No. `'t ttl 1 Project No. tGIG47- t (0-© - d 4 • Page 1 of 1 2340 Keystone Dr. Invoice COB&WNCRETE ALCOT KS Inc. `a Omaha, NE 68134 r- 402-393-2880 Fax# 402-393-4876 DATE INVOICE# bbiyson@bwcoinc.com 7/10/2023 22551 BILL TO '" `�'�"" Cedarbrook SID 442 c/o E&A Consulting Group Inc. s Attn: Patrick Pierce 10909 Mill Valley Rd#100 BY. Omaha.NE 68154 • JOB# P.O.# TERMS DUE AND PAYABLE UPON RECEIPT DATE MACHINE SWEEPING SERVICES AT: AMOUNT 7/5/2023 Post 4th of July sweep in Cedarbrook SID 442 450.00 • • Approved by E&A Consulting Group Inc. Date: '7/a't L 2-3 Initials: AC - SID No. 7-- Project No. / Ci '1� OQ oeg-e/ Sales tax is included in price. Please pay from this invoice no statement will be sent. Subtotal $450.00 l Payments/Credits $0.00 Total Balance Due $450.00 Lengemann &Associates, Pc. Certified Public Accountants www.lengemanncpa.com August 15, 2023 Sanitary and Improvement District #442 Fullenkamp, Doyle & Jobeun 11440 West Center Road Omaha, NE 68144 For professional services rendered in connection with: • Audit of financial statements for the period ended June 30, 2023 • Preparation of State of Nebraska budget forms for 2023-2024 Total $7, 100. 00 Phone: (402)592-1236 1410 Gold Coast Road, Suite 600 Fax: (402)592-1424 Papillion, Nebraska 68046 E-Mail: thefirm@lengemanncpa.com ` I _ FULLENKAMP F J JOBEUN Larry A. obenn Mark B, ohnson JOHNSON Brent W. Beller JB BELLER LLP Robert T. Griffith August 16, 2023 Chairman & Board of Trustees Sanitary & hnprovement District No. 442 of Douglas County,Nebraska STATEMENT FOR SERVICES RENDERED For legal services rendered: Budget Meeting: Various telephone conferences with accountants re: assist in budget preparation; meeting 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 County Clerk and State Auditor. Assist in preparation of budget documents; photocopy minutes for accountant's 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 required documents with Social Security Administration, IRS and State of Nebraska Mail out 1099's and file same with IRS Various other legal matters FOR SERVICES RENDERED: $16,000.00 Expenses: 22' Bond Issue Mailing, First American $ 6,642.53 Title Company Payment, Filing Fees, OPPD Payments, Publications, Election Notices, Copies, Postage, One Call Concepts Payments, Lunches, Chairman Bond Renewal, Clerk Bond Renewal, and Miscellaneous. TOTAL AMOUNT NOW DUE: $22,642.53 11440 WEST CENTER ROAD,STE."C." • OMAHA,NEBRASKA 68144 • PHONE:402-334-0700 • FAX:402-334-0815 SANITARY AND IMPROVEMENT DISTRICT NO. 442 OF DOUGLAS COUNTY, NEBRASKA CEDAR BROOK Trustees: Keith Froscheiser, Chairperson & Compliance Officer Curt Benson, Clerk Daren Konda Nick Schwager Fund Balances: August 2023 General Fund: $ 237,016.62 Bond Fund: $ 311,289.28 Outstanding Bonds: $1,870,000.00 Valuation 2023/24 $38,287,200 ($0 growth) General Fund $141,662.64 $0.370000 Bond Fund $126,347.76 $0.330000 Total $268,010.40 $0.700000 AGENDA Sanitary and Improvement District No. 442 (Cedar Brook) of Douglas County, Nebraska; Meeting to be held September 18, 2023, at 12:15 p.m. (following budget hearing at 12:00 p.m.) — 11440 West Center Road, Suite C, Omaha, NE: 1. Call to Order and Roll Call. 2. Present Open Meetings Act. 3. Bluestem Capital Partners Snapshot Report. 4. Present proposed Budget; open floor for public comment. 5. Conduct Special Public Hearing to set Final Property Tax Request. 6. Vote on and approve 2023-2024 Budget. 7. Present statements, vote on and approve payment from the Construction Fund Account of the District for the following: a) Bluestem Capital Partners Inc., for Financial Advisor/Fiscal Agent $7,500.00 Services for fiscal year 2023-24. 2908 b) Dostals Construction for services in connection with the 2021 Park 17,617.00 Improvements. PE 4 & FINAL— 2021 Park Improvements c) E&A Consulting Group, Inc., for engineering services in connection 1,241.88 with the 2021 Park Improvements. 165312 $1,020.00 165713 $221.88 Total $26,358.88 8. Present statements, vote on and approve payment from the General Fund Account of the District for the following: a) Omaha Public Power District for street lighting. $1,879.80 Acct. No. 2504100020 b) E&A Consulting Group, Inc., for engineering services. 292.53 168001 c) Linear Lawn & Landscaping for maintenance. 3,950.00 4051 $1,150.00 4068 $550.00 4102 $2,250.00 d) Park Service LLC for park maintenance. 4,495.39 2022007 $750.00 2022035 $996.93 2022086 $2,748.46 e) B&W Co., Inc., for post 4th of July street sweeping. 450.00 22551 f) Lengemann &Associates, P.C., for accounting services. 7,100.00 August 15, 2023, Inv. g) Fullenkamp, Jobeun Johnson & Beller, LLP, for legal services and 22,642.53 reimbursement of expenses. Total $40,810.25 9. Adjournment. : : B & W Co., Inc. �:n> �ran n 2340 Keystone Dr. (Ph.)402-393-2880 Omaha, NE 68134 (Fax) 402-393-4876 tbryson@bwcoinc.corn September 25, 2023 E & A Consulting Group, Inc. Attn: Justin Wojtkiewcz 10909 Mill Valley Road Omaha, NE 68154 RE: Fill Concrete Potholes with Asphalt SID 442 Cedarbrook Douglas County, Nebraska Dear Mr. Wojtkiewcz, We wish to submit our quote for your consideration, to perform the following work at the above referenced property: Fill Concrete Potholes with Asphalt B&W Co., Inc. field personnel will blow out potholes in the street with compressed air, apply tack, and fill in the potholes with hot asphalt at the above referenced property. Asphalt Pothole Filling Cost $4,800.00 Cost If you agree to the cost proposed, please sign in the space indicated below. Schedule B&W Co., Inc. will schedule the fieldwork upon receipt of a signed copy of this proposal. The schedule may be altered because of inclement weather; if this is the case we will notify you promptly. B&W Co., Inc. has been in business since 1984. We are insured and have the ability and expertise to guarantee quality service to our customers. Please sign this letter and fax it to us or email us at tbryson@bwcoinc.com as soon as possible to confirm this service so we may schedule you at the date of your choice. ASPHALT • CONCRETE • CRACK SEALING • SWEEPING • STRIPING • SEALCOATING • , . Thank you for allowing us to submit our quote and if you have any questions please contact me. Sincerely, • Terry L. Bryson, Jr. President B & W Co., Inc. Accepted Proposal � Date t- Signature • • • • • • • • • • • • fi ASPHALT • CONCRETE • CRACK SEALING • SWEEPING • STRIPING SEALCOATING Justin Wojtkiewicz From: rob@parksvc.com Sent: Tuesday, September 5, 2023 8:55 PM To: Justin Wojtkiewicz Cc: Bob Czerwinski Subject: , RE: SID 442 Cedarbrook Attachments: STANDARD OF CARE INSPECTION CHECKLIST v4.pdf CAUTION - External Email Justin, Good evening. Thank you for your inquiry. Here are some details for you to share: After talking with Bob,we reduced the frequency of our maintenance visits from twice monthly to once monthly based on the removal of the sand, switching to Poured-in-Place (P-i-P) surfacing.This monthly frequency is the standard across E &A's SID parks. As part of these visits,we adhere to a Standard of Care and standard set of services to ensure parks are safe,tidy, and meet manufacturer's specifications. I've attached our Standard of Care Inspection Checklist for the Board's review. Our technicians complete these at each visit; we maintain these inspection checklists in the event of injury. Most playground manufacturers recommend reoccurring inspections ranging from daily/weekly/monthly.Typically,their warranties require the structure be erected and maintained in accordance with their manufacturer instructions.These inspections help identify unsafe conditions.When unsafe conditions are identified, we work with E&A and the manufacturer to repair under the warranty of the equipment. While these play structures are durable and weather resistant,they do require periodic intervention. There have been countless times where our inspectors have identified unsafe conditions and removed equipment from service to ensure the safety of park patrons. I hope these details provide the information the team is looking for. If they'd like more Information, I'm happy to come to one of the next board meetings to provide a more detailed explanation. Thank you, Rob ROB HERMAN, CPSI robna,parksvc.com I Cell: (402)637-6576 Park Service LLC (402)577-0270 14564 Grover St.,Omaha, NE 68144 www.parksvc.com PARK SERVICE LLC 1 N =� STANDARD OF CARE INSPECTION CHECKLIST SERVICE LLC The "Standard of Care"Inspection helps ensure the site is maintained so it remains functional and safe. Items that are deemed unsafe or hazardous are taken out of service until they can be evaluated by Certified Playground Safety Inspectors (CPSI). This inspection and maintenance are not intended to replace inspections by the CPSI. Rather, they are intended to ensure the site is maintained in accordance with accepted standards and identify conditions that do not meet these standards. DATE OF INSPECTION TIME OF INSPECTION SITE NAME TECHNICIAN INITIALS Arrival Photo (overview of conditions of park area prior to maintenance commencing) Perform an inspection of site amenities Perform an inspection of the main playground structure(s) Ensure all fasteners,are in place and secure Verify all equipment operates as intended Verify age and warning decals are present and in good condition Pick up trash from the park and playground areas Remove sand and debris from the sidewalks and playground surfaces (decks, slides, and P-i-P) Remove vegetation (grass/weeds) from loose fill surfacing Edge sidewalks and borders of playground area (immediate area only) Level and remove debris from loose fill surfacing Ensure minimum levels of loose fill surfacing in playground area (indicators on structure) Include any discrepancies noted in NOTES section of this inspection Obtain photos of any discrepancies identified Take any unsatisfactory findings "Out of Service" (caution tape) and notify the Owner/Operator Take an overview photo of the area when complete NOTES (Continued on reverse, if needed) NOTES (Continued) O LANDSCAPE ESTIMATE ESTIMATE 416177 ESTIMATE DATE:9/15/2023 CUSTOMER NUMBER: CUSTOMER PO# SALES REP:Mark McBride PAGE 1 OF 1 BILL TO SHIP TO SID 442 Cedar Brook E+A Cedar Brook SID 442 E+A Consulting N 132nd St + Nebraska Ave 10909 Mill Valley Rd Omaha, NE 68164 Ste 100 Omaha, NE 68154 ITEM QTY UNIT PRICE TOTAL New trees Colorado Spruce-7-8'to create buffer • 5.00 7-8' $ 593.26 $ 2,966.29 Hackberry-2" - 1.00 2" $ 498.73 $ 498.73 Swamp White Oak- 2.00-2.50"for entry 2.00 1 $ 500.96 $ 1,001.92 walk. remove dead red oak Labor to elevate trees as needed $ 1,820.00 Dump Fee 1.00 ea $ 153.83 $ 153.83 per watering price $ 520.00 SUBTOTAL $ 6,960.77 TAX $ 487.25 TOTAL $ 7,448.02 All trees carry a two year guarantee, all other nursery stock items carry a one year guarantee. For your safety and ours, the Property Owner/Customer is responsible for locating all private facilities before work begins. Private facilities include, but are not limited to, sprinkler systems, night lighting, dog fencing, propane lines, etc. 9/15/2023 Customer Signature Date Mulhall's Signature Date 4936 N 120TH ST•OMAHA, NE 68164•402.963.0700• MULHALLS.COM LANDSCAPE ESTIMATE ESTIMATE#16176 ESTIMATE DATE:9/15/2023 CUSTOMER NUMBER: CUSTOMER PO# SALES REP:Mark McBride PAGE 1 OF 1 BILL TO SHIP TO SID 442 Cedar Brook E+A Cedar Brook SID 442 E+A Consulting N 132nd St+ Nebraska Ave 10909 Mill Valley Rd Omaha, NE 68164 Ste 100 Omaha, NE 68154 ITEM QTY UNIT PRICE TOTAL LSC Bid -Warranty Work Colorado Spruce -7-8' 7.00 7-8' $ 0.00 $ 0.00 SUBTOTAL $ 0.00 TAX $ 0.00 TOTAL $ 0.00 All trees carry a two year guarantee, all other nursery stock items carry a one year guarantee. For your safety and ours, the Property Owner/Customer is responsible for locating all private facilities before work begins. Private facilities Include, but are not limited to, sprinkler systems, night lighting, dog fencing, propane lines, etc. 9/15/2023 Customer Signature Date Mulhall's Signature Date 4936 N 120TH ST•OMAHA, NE 68164•402.963,0700 • MULHALLS.COM SANITARY AND IMPROVEMENT DISTRICT NO. 442 OF DOUGLAS COUNTY, NEBRASKA CEDAR BROOK Trustees: Keith Froscheiser, Chairperson & Compliance Officer Curt Benson, Clerk Daren Konda Nick Schwager Fund Balances: August 2023 General Fund: $ 237,016,62 Bond Fund: $ 311,289.28 Outstanding Bonds: $1,870,000.00 Valuation 2023/24 $38,287,200 ($0 growth) General Fund $141,662.64 $0.370000 Bond Fund $126,347.76 $0.330000 Total $268,010.40 $0.700000 AGENDA Sanitary and Improvement District No. 442 (Cedar Brook) of Douglas County, Nebraska; Meeting to be held September 28, 2023, at 11:45 a.m. (following budget hearing at 11:30 a.m.) — 11440 West Center Road, Suite C, Omaha, NE: 1. Call to Order and Roll Call. 2. Present Open Meetings Act. 3. Bluestem Capital Partners Snapshot Report. 4. Present proposed Budget; open floor for public comment. 5. Conduct Special Public Hearing to set Final Property Tax Request. 6. Vote on and approve 2023-2024 Budget. 7. Present statements, vote on and approve payment from the Construction Fund Account of the District for the following: a) Bluestem Capital Partners Inc., for Financial Advisor/Fiscal Agent $7,500.00 Services for fiscal year 2023-24. 2908 b) Dostals Construction for services in connection with the 2021 Park 17,617.00 Improvements. PE 4 & FINAL — 2021 Park Improvements c) E&A Consulting Group, Inc., for engineering services in connection 1,241.88 with the 2021 Park Improvements. 165312 $1,020.00 165713 $221.88 Total $26,358.88 8. Present statements, vote on and approve payment from the General Fund Account of the District for the following: a) Omaha Public Power District for street lighting. $1,879.80 Acct. No. 2504100020 b) E&A Consulting Group, Inc., for engineering services. 292.53 168001 c) Linear Lawn & Landscaping for maintenance. 3,950.00 4051 $1,150.00 4068 $550.00 4102 $2,250.00 d) Park Service LLC for park maintenance. 4,495.39 2022007 $750.00 2022035 $996.93 2022086 $2,748.46 e) B&W Co., Inc., for post 4th of July street sweeping. 450.00 22551 f) Lengemann & Associates, P.C., for accounting services. 7,100.00 August 15, 2023, Inv. g) Fullenkamp, Jobeun Johnson & Beller, LLP, for legal services and 22,642.53 reimbursement of expenses. Total $40,810.25 9. Discuss B&W Co., Inc., proposal for filling concrete potholes with asphalt. 10. Discuss Park Service LLC Standard of Care Inspection Checklist. 11. Tree Estimates from Mulhall's. 12. Adjournment.