Cromwell Fire District Financial Statements March 31, 2019

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2 Financial Statements March 31, 2019

3 Table of Contents Executive Overview 1-4 General Fund Budget Report - Summary Budget Report - Detail EMS Billing Report Projected Fund Balance Water Division Enterprise Fund Budget Report - Summary Budget Report - Detail Analysis of Water Pumped by Month Cash Position Treasurers Report Analysis of Cash Balances Fire Department Funds 18 Equipment Reserve Fund 19 Water Capital Fund 20

4 Executive Overview March 31, 2019 General Fund Revenues exceed expenditures by $1,071,730 for the period ended March 31, 2019 as follows: Revenues $ 4,070,885 Expenditures $ 2,999,155 $ 1,071,730 Tax collections for the current levy and total tax collections are summarized below: Budget $ Actual $ % Collected Current Levy 3,569,207 3,528, % PY Taxes 11,000 11, % Interest 6,000 11, % Total 3,586,207 3,551, % 1

5 Executive Overview March 31, 2019 EMS Billing EMS volume during the month of March 2019 was 134 calls and gross charges of $132,309. This compares to 83 calls and gross charges of $88,103 during March Billings net of Medicare/Medicaid adjustments for the month of March 2019 were $68,138 compared to $25,199 for March EMS calls by month (Fiscal 2019 versus 2018) are illustrated below: Calls EMS Calls By Month

6 Executive Overview March 31, 2019 Water Division Enterprise Fund Expenditures exceed revenues by $28,295 for the period ended March 31, 2019 as follows: Revenues $ 1,246,885 Expenditures $ 1,275,180 $ (28,295) A comparison of utility billing revenue to the previous three years is shown below: Quarterly Billings October 606, , , ,168 January 436, , , , , , ,000 April 426, , ,238 July 510, , ,324 Total 1,042,634 1,956,275 1,959,568 2,033, , , ,

7 Executive Overview March 31, 2019 Water Production Gallons (millions) 40,823,000 gallons were produced during the month of March 2019 versus 39,413,000 gallons produced in March 2018 (an increase of 1,410,000 gallons). An analysis of water pumped by month comparing the current year to the average for the previous five years is shown below: Water Produced By Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Average Month 4

8 General Fund - Budget Report - SUMMARY Completed Budget Months = 9 (75%) Available Budget Months = 3 (25%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining REVENUE EXPENSES TOTAL REVENUE 3,634,900 4,300,707-4,300,707 4,070, ,822 5% TAX COLLECTOR 64,440 73,000-73,000 56,209-16,791 23% COMMISSION EXPENSES 12,697 16,000-16,000 11,054-4,946 31% COMPUTER OPERATIONS 85,345 88,603-88,603 66,759-21,844 25% ADMINISTRATIVE ACCOUNT 395, , , , ,978 30% OFFICE OF THE CHIEF 186, , , ,711-52,516 27% EMS/FIRE OPERATIONS 923, , , ,090 22, ,054 27% SIGNALS & ALARMS 4,964 11,650-11,650 8,136-3,514 30% FIRE MARSHAL 196, , , , ,353 36% COMMUNICATIONS CENTER 326, , , ,177 13, ,465 32% BUILDINGS & GROUNDS 201, , , ,301 5,934 (2,579) -2% VOLUNTEER TRAINING 24,237 28,500-28,500 13,984-14,516 51% INSURANCE AND BENEFITS 664, , , , ,449 25% DEBT SERVICE 269, , , , ,014 56% APPARATUS & EQUIPMENT 150, , , ,947 5,669 28,054 19% MISCELLANEOUS % OPERATING TRANSFERS OUT 125, , , ,849 - (0) 0% TOTAL EXPENSES 3,633,199 4,300,707-4,300,707 2,999,155 47,638 1,253,914 29% BALANCE 1, ,071,730 (47,638) (1,024,093) 0% 5

9 General Fund - Budget Report - DETAIL Completed Budget Months = 9 (75%) Available Budget Months = 3 (25%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining 01 General Fund Property Taxes-Current Year 2,773,368 3,569,207 3,569,207 3,528,360 40,847 1% Property Tax-Prior Year 13,195 11,000 11,000 11,413 (413) -4% Interest on Property Taxes 9,526 6,000 6,000 11,968 (5,968) -99% Liens on Property Taxes (320) % EMS Billing 644, , , , ,196 31% State Grants 1,832 1,500 1,500-1, % Other Grants % State Training Reimbursements % FD Training Classes 3, % Interest Income 7,464 4,000 4,000 8,250 (4,250) -106% Revenue Fire Marshal's Office % Miscellaneous Revenue 44,743 9,000 9,000 28,091 (19,091) -212% Employee Insurance Contribution 23,491 24,000 24,000 19,999 4,001 17% Operating Transfers In 114, % TOTAL GENERAL FUND 3,634,900 4,300,707-4,300,707 4,070, ,822 5% Tax Collector Operating Expenses 64,440 73,000 73,000 56,209-16,791 23% TOTAL TAX COLLECTOR 64,440 73,000-73,000 56,209-16,791 23% Commission Expense Operating Expenses 12,697 16,000 16,000 11,054-4,946 31% TOTAL COMMISSION EXPENSES 12,697 16,000-16,000 11,054-4,946 31% Computer Operations Payroll (Less Water Division Share) 41,096 41,908 41,908 31,410-10,499 25% Non-Capital Equipment 1,855 4,500 4,500 3,129-1,371 30% Operating Expenses 42,394 42,194 42,194 32,220-9,974 24% TOTAL COMPUTER OPERATIONS 85,345 88,603-88,603 66,759-21,844 25% Administrative Account Admin PR (Less Water Div Share ) 140, , , ,256-32,606 21% Administrative Fee-Water Department % Professional Fees 165, , ,750 96,278-58,472 38% EMS Billing Services 57,757 60,000 60,000 39,568-20,432 34% West Street Utilities 12,867 14,000 14,000 11,274-2,726 19% Operating Expenses 6,860 6,000 6,000 4,765-1,235 21% Payroll Services 12,705 14,000 14,000 8,493-5,507 39% TOTAL ADMINISTRATIVE ACCOUNT 395, , , , ,978 30% 6

10 General Fund - Budget Report - DETAIL Completed Budget Months = 9 (75%) Available Budget Months = 3 (25%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining Office of the Fire Chief Payroll 163, , , ,337-42,890 25% Professional Fees 1,500 8,000 8, , % Recruitment & Morale 3,549 8,500 8,500 3,562-4,938 58% Operating Expenses 18,825 9,500 9,500 12,812 - (3,312) -35% TOTAL OFFICE OF THE CHIEF 186, , , ,711-52,516 27% EMS/Fire Operations Payroll 450, , , , ,632 23% Shift Coverage 150, , ,000 84,525-63,475 43% Volunteer Point System 108, , ,000 78,850-39,150 33% Payroll-Special Services 14,056 8,500 8,500 1,904-6,596 78% Paramedic Fees 38,147 38,000 38,000 27,864-10,136 27% Other Expenditures-Volunteer Stipend 56,000 60,000 60,000 41,750-18,250 30% Contribution-Volunteer Pension Fund 57,367 55,000 55,000 41,804-13,196 24% Medicals & Physicals 648 7,000 7,000 1,362 5,713 (75) -1% Volunteer Medical/Physicals 6,685 14,000 14,000 5,576 8,507 (83) -1% Consumable Supplies-EMS 15,457 26,862 26,862 22,963 5,024 (1,125) -4% Consumable Supplies-Fire 6,307 7,300 7,300 4, ,047 28% Oxygen 3,229 5,500 5,500 2,037 1,069 2,395 44% Uniforms 9,119 8,950 8,950 5,631 1,716 1,603 18% Non Capital Equipment 6,957 7,500 7,500 7,643 - (143) -2% TOTAL EMS/Fire OPERATIONS 923, , , ,090 22, ,054 27% Signals & Alarms Non-Capital Equipment 3,332 5,000 5,000 1,765-3,235 65% Operating Expenses 1,632 6,650 6,650 6, % TOTAL SIGNALS & ALARMS 4,964 11,650-11,650 8,136-3,514 30% Fire Marshal Payroll 171, , , ,876-66,124 37% Public Education & Fire Prevention % Non Capital Equipment - 3,000 3, , % Operating Expenses 25,209 18,000 18,000 13, ,879 22% TOTAL FIRE MARSHAL 196, , , , ,353 36% Communications Center Payroll 295, , , , ,712 33% Training 2,892 18,000 18,000 4,114 2,380 11,506 64% Uniforms - 3,500 3,500 2, % Non-Capital Equipment 944 4,500 4,500-3,365 1,135 25% 7

11 General Fund - Budget Report - DETAIL Completed Budget Months = 9 (75%) Available Budget Months = 3 (25%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining Operating Expenses 27,768 42,986 42,986 31,139 6,971 4,876 11% TOTAL COMMUNICATIONS CENTER 326, , , ,177 13, ,465 32% Buildings & Grounds Payroll 44,802 31,006 31,006 23,147-7,859 25% Repairs & Maintenance 31,613 31,100 31,100 22, ,417 27% Repairs & Maintenance - Court Street 13,671 9,500 9,500 19,817 5,575 (15,892) -167% Repairs & Maintenance - West Street 15,025 9,800 9,800 12,045 - (2,245) -23% Repairs & Maintenance - Coles Road 18,350 5,750 5,750 13,821 - (8,071) -140% Utilities-Court St 37,310 36,000 36,000 32,244-3,756 10% Utilities-West St 10,915 10,000 10,000 7,112-2,888 29% Utilities-Coles Rd 29,102 23,000 23,000 23,174 - (174) -1% Utilities-Other % Uniforms % Operating Expenses % TOTAL BUILDINGS & GROUNDS 201, , , ,301 5,934 (2,579) -2% Training Training 19,934 24,500 24,500 8,669-15,831 65% Career Training 4,302 4,000 4,000 5,316 - (1,316) -33% TOTAL VOLUNTEER TRAINING 24,237 28,500-28,500 13,984-14,516 51% Insurance and Benefits Payroll Tax Expense 126, , ,799 92,769-43,030 32% Unemployment Compensation 10,298 7,000 7,000 5,398-1,602 23% Worker's Compensation Insurance 69,825 70,000 70,000 73,315 - (3,315) -5% Dental Insurance 13,900 16,000 16,000 9,451-6,549 41% Medical Insurance 246, , , , ,903 38% Life Insurance 5,363 5,000 5,000 3,797-1,203 24% Pension-Employer 42,296 43,691 43,691 43, % Pension-MERS 100,050 96,000 96,000 80,182-15,818 16% Property/Liability Insurance 49,743 57,000 57,000 55,340-1,660 3% TOTAL INSURANCE AND BENEFITS 664, , , , ,449 25% Debt Service Court Street Amortization % Debt Service-Interest 41,723 93,415 93,415 24,701-68,714 74% Debt Service-Principal 227, , , , ,300 53% Capital Lease Payment % TOTAL DEBT SERVICE 269, , , , ,014 56% 8

12 General Fund - Budget Report - DETAIL Completed Budget Months = 9 (75%) Available Budget Months = 3 (25%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining Apparatus & Equipment Payroll 56,157 38,070 38,070 27,461-10,609 28% Repairs & Maintenance-Equipment 11,257 20,550 20,550 16,389 1,770 2,391 12% Repairs & Maintenance-Radios 2,634 10,250 10,250 5,259-4,991 49% Repairs & Maintenance-Vehicles 41,236 42,800 42,800 35,642 2,814 4,344 10% Consumable Supplies 5,603 12,900 12,900 8, ,637 28% Fuel/Oil 21,899 15,000 15,000 17, (2,946) -20% Uniforms 1, ,166 - (366) -46% Non-Capital Equipment 9,471 6,500 6,500 1,710-4,790 74% Operating Expenses 959 1,800 1,800 1, % TOTAL APPARATUS & EQUIPMENT 150, , , ,947 5,669 28,054 19% Miscellaneous Other Expenditures % TOTAL MISCELLANEOUS % Capital Operating Transfers Out 125, , , ,849 (0) 0% TOTAL REVENUES 3,634,900 4,300,707-4,300,707 4,070, ,822 5% TOTAL EXPENSES 3,633,199 4,300,707-4,300,707 2,999,155 47,638 1,253,914 29% Balance 1, ,071,730 (47,638) (1,024,093) 0% 9

13 EMS Billing Report Beginning Medicare/Medicaid Insurance Bad Debt Write Returned Refund Unbillable Ending Month Balance Charges Deposits Non-Allowable Non-Allowable Adjustments Sent to Collection Offs Check Overpay Comm.Service Balance July , , (45,954.18) (46,038.25) - - (7,164.12) 1, (1,717.05) 146, August , , (60,278.06) (56,989.29) (1.98) (103.78) (6,509.03) , September , , (38,308.35) (32,076.53) (508.13) (996.38) (2,467.89) 1, , October , , (42,596.05) (46,495.60) - (450.29) (7,781.68) 1, , November , , (44,681.60) (53,961.18) - (210.83) - 2, , December , , (45,625.80) (45,316.88) (831.49) (295.48) - (214.54) , January , , (63,823.97) (66,027.70) (392.27) (15.79) , February , , (62,952.68) (60,258.11) - (1,219.79) (9,614.64) 1, , March , , (55,424.07) (64,171.01) (1,329.93) (41.40) (22,906.89) , April 183, , May 183, , June 183, , Total 1, , ,021, (459,644.76) (471,334.55) (3,063.80) (3,333.74) (56,444.25) 10, (1,717.05) 183, Deposits (459,644.76) Deposits Per Ledger 462, Difference 3, Charges Net of Medicare/Medicaid Adjustments 550, % 46% 0% 0% 6% -1% 0% 0% 0% Beginning Medicare/Medicaid Insurance Bad Debt Write Returned Refund Unbillable Ending Month Balance Charges Deposits Non-Allowable Non-Allowable Adjustments Sent to Collection Offs Check Overpay Comm.Service Balance July , , (56,427.99) (54,588.11) (814.72) (1,748.18) , , August , , (48,337.34) (48,309.95) (363.71) , September , , (61,919.29) (58,616.87) - (267.45) , October , , (67,590.15) (68,191.26) (512.35) - - 1, , November , , (46,674.43) (42,743.20) - (351.77) , December , , (56,580.89) (62,326.76) , January , , (60,718.00) (58,448.61) - (213.26) (23,994.41) , February , , (54,348.97) (60,779.56) , March , , (50,312.61) (62,904.46) - (600.01) (16,866.66) (849.69) 207, April , , (40,370.89) (51,769.83) - (1,336.91) (21,413.96) (991.05) 188, May , , (51,954.86) (48,226.85) (392.27) (282.01) (11,197.53) , June , , (51,629.76) (58,704.16) (33.56) (185.23) (11,560.16) , Total 1, , ,358, (646,865.18) (675,609.62) (2,116.61) (4,984.82) (84,234.45) 4, , (849.69) 146, Deposits (646,865.18) Deposits Per Ledger 644, Difference (2,724.69) Charges Net of Medicare/Medicaid Adjustments 682, % 50% 0% 0% 6% 0% 0% 0% 0% 10

14 General Fund - Projected Fund Balance Unreserved Fund Balance, July 1, 2018 $ 668,848 Designated for Budget - Additional Appropriations During the Year - Projected Results of Current Year Operations Budget Projected Actual Adjustment Revenues $ 4,300,707 $ 4,300,707 $ - Expenditures 4,300,707 4,300,707 - Results of Budgetary Operations $ - $ ,848 Unreserved Fund Balance June 30, ,848 Undesignated Fund Balance June 30, ,848 Updated Balance 6/30/2019 (projected) $ 668,848 Fund Balance as a Percentage of Expenditures 15.55% 11

15 Water Division Enterprise Fund - Budget Report - SUMMARY Completed Budget Months = 9 (75%) Available Budget Months = 3 (25%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining REVENUE EXPENSES TOTAL REVENUE 2,228,229 2,216,701-2,216,701 1,246, ,816 44% PAYROLL 512, , , , ,682 19% POWER AND PUMPING 234, , , ,824 7,933 40,743 19% TREATMENT 69,110 92,000-92,000 45,433 44,596 1,971 2% TRANSMISSION & DISTRIBUTION 43, , ,230 33,892 17,405 49,934 49% OTHER OPERATING EXPENSES 50,948 42,500-42,500 36, ,122 14% GENERAL ADMINISTRATION 431, , , ,306-60,473 13% DEBT SERVICE - INTEREST 63,259 83,473-83,473 68,172-15,302 18% TRANSFER EQUIPMENT RESERVE FUND % TRANSFER WATER CAPITAL FUND 19,891 20,404-20,404 20, % - TOTAL EXPENSES 1,424,387 1,635,713-1,635,713 1,275,180 70, ,226 18% BALANCE 803, , ,988 (28,295) (70,306) 679, % 12

16 Water Division Enterprise Fund - Budget Report - DETAIL Completed Budget Months = 9 (75%) Available Budget Months = 3 (25%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining 05 Water Fund Interest Income On Assessment 18, ,675 (2,175) -435% Interest on Receivables 32,851 26,000 26,000 38,949 (12,949) -50% State Grants % Interest Income 7,464 4,000 4,000 8,250 (4,250) -106% Metered Sales To General Public 1,954,097 1,949,701 1,949,701 1,018, ,300 48% Sales to Other Districts 32,092 40,000 40,000 29,604 10,396 26% Seasonal & Hydrant Sales 124, , ,000 87,768 52,232 37% Miscellaneous Service Revenues 28,694 20,000 20,000 20,006 (6) 0% Connection Charges/Inspections 16,784 22,500 22,500 20,508 1,992 9% Miscellaneous Non-operating Revenue 3,110 3,000 3,000 9,291 (6,291) -210% Employee Insurance Contribution 4,740 5,000 5,000 5,434 (434) -9% Administrative Costs-Other Funds 6,000 6,000 6,000 6,000-0% TOTAL REVENUE 2,228,229 2,216,701-2,216,701 1,246, ,816 44% Payroll TOTAL PAYROLL 512, , , , ,682 19% Power and Pumping Maint. of Structures & Improvements 3,500 3,000 3, ,450 (5,268) -176% Maint. of Pumping Equipment 17,102 18,000 18,000 12, ,256 29% Power 212, , , ,804-34,196 19% Other Expenditures ,500 17,500 10,940-6,560 37% TOTAL POWER AND PUMPING 234, , , ,824 7,933 40,743 19% Treatment Chlorine 12,367 12,000 12,000 10,049 4,051 (2,099) -17% Aqua-Mag 18,546 23,000 23,000 4,221 18,779-0% Fluoride 11,504 17,000 17,000 3,821 13,179-0% Operating Expenses 26,693 40,000 40,000 27,343 8,587 4,070 10% TOTAL TREATMENT 69,110 92,000-92,000 45,433 44,596 1,971 2% Transmission & Distribution Outside Services 13,169 20,000 20,000 15,419-4,581 23% Maint. of Reservoir 2,679 25,230 25,230 2,580-22,650 90% Maint. of Trans & Distr Main 6,139 15,000 15,000 4,172 4,457 6,371 42% Maint. of Services 11,904 25,000 25,000 6,059 6,347 12,594 50% Maint. of Meters 4,936 6,000 6,000 2,103 1,225 2,671 45% Maint. of Hydrants 4,572 10,000 10,000 3,559 5,375 1,065 11% Inventory Adjustment % Operating Expenses % 13

17 Water Division Enterprise Fund - Budget Report - DETAIL Completed Budget Months = 9 (75%) Available Budget Months = 3 (25%) Account Prelim. Actual Budget Revised YTD Available % Number Description Budget Adjustments Budget Actual Encumbrances Budget Remaining TOTAL TRANSMISSION & DISTRIBUTION 43, , ,230 33,892 17,405 49,934 49% Other Operating Expenses Utilities 11,848 8,500 8,500 9,678 - (1,178) -14% Uniforms 4,369 4,000 4,000 2,702-1,298 32% Truck & Garage Expense 34,731 30,000 30,000 23, ,002 20% TOTAL OTHER OPERATING EXPENSES 50,948 42,500-42,500 36, ,122 14% General Administration Payroll Tax Expense 38,447 45,810 45,810 35,625-10,185 22% Unemployment Compensation - 1,000 1, , % Worker's Compensation Insurance 17,456 17,000 17,000 18,329 - (1,329) -8% Dental Insurance 5,681 8,000 8,000 5,709-2,291 29% Medical Insurance 141, , , ,182 - (3,182) -2% Life Insurance 1,833 2,000 2,000 1, % Pension-Employer 32,695 31,887 31,887 31, % Outside Services 3,171 5,000 5,000 1,214-3,786 76% Professional Fees 68,722 74,750 74,750 54,394-20,356 27% Administrative Office Expense % Property/Liability Insurance 24,407 27,000 27,000 19,727-7,273 27% Office Operations Expense 7,675 7,000 7,000 6, % Tele-communications 11,862 9,000 9,000 8, % West Street Utilities 11,604 12,000 12,000 9,954-2,046 17% Computer Operations 45,799 55,931 55,931 42,648-13,283 24% Payroll Services % Postage 2,733 1,800 1,800 1, % Utility Billing Services 16,488 10,000 10,000 7,191-2,809 28% TOTAL GENERAL ADMINISTRATION 431, , , ,306-60,473 13% DEBT SERVICE - INTEREST 63,259 83,473 83,473 68,172-15,302 18% Capital Transfer Equipment Reserve Fund % Transfer Water Capital Fund 19,891 20,404 20,404 20, % TOTAL CAPITAL 19,891 20,404-20,404 20, % TOTAL REVENUES 2,228,229 2,216,701-2,216,701 1,246, ,816 44% TOTAL EXPENSES 1,424,387 1,635,713-1,635,713 1,275,180 70, ,226 18% Balance 803, , ,988 (28,295) (70,306) 679, % 14

18 Analysis of Water Pumped by Month Gallons (millions) Fiscal Year /Avg Month Average Monthly % Jul % Aug (6.8) -9.3% Sep (9.0) -13.5% Oct (5.9) -12.2% Nov (1.5) -4.1% Dec % Jan % Feb (0.4) -1.2% Mar % Apr % May % Jun % Total (19.1) Water Produced By Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Average Month 15

19 Treasurer's Report Account Beginning Balance Deposits Withdrawals Ending Balance YTD Interest STIF Bonds Proceeds 9, , Citizens Bank Checking 88, , , , Fixed Balance Account 165, , Money Market 1,651, , ,452, , Fire Department Trust 94, , Hardship Benefit Fund 64, , Harris Scholarship & Memorial Fund 29, , Farmington Savings Bank Checking 1,306, , ,018, , Savings 1,066, ,002, ,068, , Total Ending Balance 4,475, ,445, ,614, ,307, ,

20 Analysis of Cash Balances 6,000 5,000 4,000 3,000 2,000 Fiscal Year Month July 3,723 2,678 2,486 2,751 3,059 3,047 August 5,074 3,990 3,654 3,955 4,488 4,438 September 5,030 3,939 3,433 3,522 3,915 4,032 October 4,555 3,438 3,353 4,960 3,860 3,826 November 4,473 3,594 3,557 5,041 3,932 3,995 December 3,632 2,916 2,945 4,197 3,276 3,397 January 3,605 2,956 3,053 4,145 3,468 3,497 February 4,422 3,684 3,811 4,407 4,285 4,475 March 4,218 3,137 3,438 3,858 3,873 4,307 April 3,776 3,068 3,246 3,636 3,584 May 3,414 3,003 3,278 3,596 3,527 June 2,945 2,725 2,904 3,374 3,233 Total Funds 1,

21 Fire Department Funds March 31, 2019 #22 #25 #26 #27 Sick Benefits Memorial Fire Hardship Harris Neto Department Benefit Scholarship & Student Grand Trust Fund Fund Memorial Fund Benefit Fund Total Total Cash $ 95,362 $ 64,523 $ 29,404 $ - $ 29,404 $ 189,289 Due from District ,546 5,546 5,546 Total Assets $ 95,362 $ 64,523 $ 29,404 $ 5,546 $ 34,950 $ 194,835 Accounts Payable $ - $ - $ - $ - $ - $ - Due to District Fund Balance 95,322 64,523 29,404 5,546 34, ,794 Total Liabilities & Fund Balance $ 95,362 $ 64,523 $ 29,404 $ 5,546 $ 34,950 $ 194,835 Revenue Interest Income $ 426 $ 314 $ 143 $ - $ 143 $ 883 Annual Drive 35, $ - 35,894 Annual Banquet $ - - Donations $ Uniforms $ - - Other Income/Transfers In 1, $ - 1,200 Total Revenue $ 37,521 $ 314 $ 543 $ - $ 543 $ 38,377 Expenditures Annual Banquet $ 40 $ - $ - $ - $ - $ 40 Annual Drive 2, ,832 Scholarships Legal Uniforms Administrative Expense Dinner Meetings Fires/Work Details Postage Parades Training Donations Maintenance & Repairs Fire Prevention Explorers Other Expenditures/Transfers Out Capital Expenditures 3, ,898 Total Expenditures 6, ,039 Excess (Deficiency) of Revenues Over Expenditures $ 30,697 $ 314 $ 543 $ (216) $ 327 $ 31,338 Fund Balance Beginning 64,625 64,209 28,861 5,762 34, ,456 Fund Balance Ending $ 95,322 $ 64,523 $ 29,404 $ 5,546 $ 34,950 $ 194,794 18

22 Equipment Reserve Fund Budget Report March 31, 2019 Budget Budget Updated Expended Expended Expended Total Description Fund Project Object Prior Years Budget Prior Yrs Total Encumbered Committed Balance Closed Projects & Uncommitted Fund Balance 3,537,373-3,537,373 3,537,373-3,537,373-3,537,373 (0) Scott Air Packs / SCBA Replacement ,506 27, , ,677 29, , ,783 11,723 Vehicles & Apparatus - Major Repairs ,589 12, , ,192 1, , ,192 25,397 Tool Boxes for Mechanic's Truck ,000 2, ,000 R-1 Replacement ,000 75, ,000 Stryker Stair-Pro stair chair ,898 3,898-3,898 3,898 3,898 - Turn Out Gear Replacement ,649 10, , ,696 14, , , Hurst Tool Replacement ,000 20,000-20,000 20,000 20,000 - Emergency Fire Dispatch Software ,000 48,000 33,779 4,705 38,484 38,484 9,516 Facilities Maintenance Program ,666 27,478 94,144 65,697 1,177 66,874 66,874 27,271 Coles Road Masonry Repairs ,000 5,000 10, ,000 West Street Truck Bay Heater Upgrade ,000 20,000-21,890 21,890 21,890 (1,890) AED-Replacement x 4 at $ ,800 8,800 6,748 6,748 6,748 2,052 AED - EMT/CPR Trainer Devices ,100 2, ,100 Fire hose replacement ,000 12,000 10,039 10,039 10,039 1,961 Forcible Entry Training Door ,000 7, ,805 6, Radio Upgrades & Replacements ,581 68,581 22,479 22,479 22,479 46,102 Login Recorder, Pagers & Cases , ,075-38,240 38, , ,030 14,045 PA System - Court St Station ,925 7, ,925 7,925 0 Construction of 6 Radio Voting Sites , , ,000 Coles Road Roof Replacement Active Projects 942, ,578 1,567, , , , ,519 1,101, ,800 Total 4,480, ,578 5,104,640 4,372, ,640 4,507, ,519 4,638, ,800 19

23 Water Capital Fund Budget Report March 31, 2019 Budget Budget Total Expended Expended Total Description Fund Project Object Prior Years Budget Prior Years Expenditures Encumbered Balance Closed Projects & Uncommitted Fund Balance 5,088,651-5,088,651 5,088,651-5,088,651 - (0) Chem Feed Transfer Switch ,000 60, ,000 Meters ,226 40, , ,522 29, ,704 10,818 3,704 Hydrants ,157 (1,025) 72,132 49,111 49,111 23,022 Water System Remote Data Collection System ,000 10, ,000 Replacement of Well Pump Motor ,000 41,000 20,019 20,019 20,981 VFD's for Wells 3 & ,000 50, ,000 5,920 5,920 11, ,160 Engineering Services - Water Tank Inspection ,000 26, ,000 Whelen light bar ,000 (3,000) Husqvarna walksaw ,500 4,025 11,525-11,525 11,525 - New stairs & Water Garage ,000 15, ,000 Distribution Study ,500 76, ,500 Active Projects 547, , , ,571 46, ,198 10, ,367 Total Water Capital Projects 5,636, ,000 5,752,034 5,313,222 46,627 5,359,849 10, ,367 20