CITY OF HAILEY BALANCE SHEET JANUARY 31, 2018 GENERAL FUND TOTAL ASSETS 3,116,960.06

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1 BALANCE SHEET JANUARY 31, 2018 GENERAL FUND ASSETS CASH IN COMBINED CASH FUND ( 67,617.75) CASH IN FLEX ACCOUNT 3, ELECTRONIC CHECKS IN TRANSIT 5, W&S CASH ON HAND DELINQUENT PROPERTY TAXES A/R 57, ACCOUNTS RECEIVABLE 234, GENERAL FUND INVESTMENTS STATE 2,828, P.A.R.K. MAINTENANCE FUND 14, ALLOWANCE FOR DOUBTFUL ACCTS FIREWORKS DONATIONS INVESTMENT 39, TOTAL ASSETS 3,116, LIABILITIES AND EQUITY LIABILITIES VOUCHERS PAYABLE 113, PRE-TAX H&A W/H NCPERS LIFE INSURANCE PAYABLE ( 56.00) WORKERS COMP PAYABLE 7, DEPOSITS 152, FLEX PLAN LIABILITY SALES TAX PENDING REIMBURSEMENTS ( 1,523.76) DEPT BLDG SAFETY PAYABLE 23, PREPAID PROJECTS 3, GARBAGE COLLECTION A/C PAYABLE 142, TOTAL LIABILITIES 441, FUND EQUITY UNAPPROPRIATED FUND BALANCE: NET FUND BALANCE 1,748, REVENUE OVER EXPENDITURES - YTD 927, BALANCE - CURRENT DATE 2,675, TOTAL FUND EQUITY 2,675, TOTAL LIABILITIES AND EQUITY 3,116, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :16PM PAGE: 1

2 REVENUES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT GENERAL FUND REVENUE PROPERTY TAXES FROM COUNTY 1,319, ,440, ,449, ,008, SALES TAX REVENUE THROUGH COUN.00 44, , , PENALTIES & INTEREST ON TAXES 3, , , , MOTOR VEHICLE FINES THROUGH CO 1, , , , ALCOHOL CATERING LICENSES , , BUILDING PERMITS 7, , , , BUSINESS LICENSES 2, , , , HPD TRAFFIC SCHOOL , , BUSINESS LICENSES - LOT 49, , , , DONATIONS-FIREWORKS , , DONATIONS- MISCELLANEOUS , , FENCE PERMITS - COMM DEVEL , , MUNICIPAL CODE VIOLATIONS ( 65.00) ENCROACHMENT PERMITS , , FRANCHISES-CABLE T.V , , , BANNER FEES , , , FRANCHISE FEES-IDAHO POWER 15, , , , FRANCHISES-INTERMOUNTAIN GAS 19, , , , RUBBISH COMPANY FRANCHISE FEES 6, , , , LIBRARY FINES & MEMBERSHIPS 1, , , , PARK RENTAL FEES.00 1, , , HAILEY RODEO PARK RENTAL FEES , , PROPERTY SALES 2, , , , R. V. DUMP FEES , SIGN PERMITS , , FIRE DEPT PERMITS ( ) 3, , , SUBDIVISION INSPECTION PERMITS , , ZONING APPLICATIONS 1, , , , MAPS, COPIES & POSTAGE , , , INTEREST EARNED 2, , , REFUNDS 1, , , , MUTUAL AID REIMBURSEMENTS.00 24, , ( 4,454.49) STATE SHARED LIQUOR APPORT. 39, , , , STATE SHARED SALES TAX 123, , , , STATE SHARED HIGHWAY USERS FUN 95, , , , STATE SHARED GRANT.00 1, ( 1,000.00) RECYCLING OUTREACH CCD CONTRCT 1, , , , RUBBISH BOOKKEEPING CONTRACT 6, , , , POLICE SECURITY CONTRACTS , , , POLICE SECURITY CONTR-SCHOOL.00 87, , , WR FIRE ASST CHIEF CONTRACT 14, , , , TOTAL GENERAL FUND REVENUE 1,716, ,313, ,513, ,199, LIBRARY - DONATIONS AND GRANTS 1, , ( 5,620.00) LIBRARY - REFUNDS ( ).0 TOTAL SOURCE 45 1, , ( 5,869.48).0 FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :16PM PAGE: 2

3 REVENUES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT HFD - DONATIONS.00 10, ( 10,840.00).0 TOTAL SOURCE , ( 10,840.00).0 TOTAL FUND REVENUE 1,717, ,330, ,513, ,183, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :16PM PAGE: 3

4 GENERAL FUND LEGISLATIVE DEPARTMENT SALARIES 2, , , , PERSONAL BENEFITS FICA , , PERSONAL BENEFITS RETIREMENT , , PERSONAL BENEFITS WORKMAN'S CO PERSONAL BENEFITS H&A INSURANC , DEPARTMENTAL SUPPLIES ( ) SERVICES/STIPEN - COMMISSIONER , , , CONTRACTS TO OUTSIDE PARTIES 27, , , , WELCOME CENTER UTILITIES , , , TOTAL LEGISLATIVE DEPARTMENT 31, , , , FINANCE & RECORDS DEPARTMENT SALARIES 8, , , , SALARIES - PHONE ALLOWANCE PERSONAL BENEFITS FICA , , , PERSONAL BENEFITS RETIREMENT 1, , , , PERSONAL BENEFITS WORKMAN'S CO PERSONAL BENEFITS H&A INSURANC 1, , , , OFFICE SUPPLIES POSTAGE , DEPARTMENTAL SUPPLIES , , , PROFESSIONAL SERVICES 2, , , , ADVERTISING AND PUBLISHING , , PRINTING SERVICES , , , SERVICE CONTRACTS AUDIT EXPENSE , , OTHER SPECIAL SERVICES REPAIR & MAINT.-SYSTEM REPAIR & MAINT.-OFFICE EQUIP SOFTWARE AND LICENSES , , CAPITAL OUTLAY-OFFICE EQPMNT & ( ) CAPITAL OUTLAY-COMPUTER , , , CAPITAL OUTLAY-BOOKS AND CODES CAPITAL OUTLAY-EQUIPMENT INS. & BOND.00 21, , , DUES & SUBSCRIPTIONS , , TELEPHONE & COMMUNICATIONS , GAS & OIL PERSONNEL TRAINING TRAVEL EXPENSES ELECTIONS EQUIPMENT RENTAL TOTAL FINANCE & RECORDS DEPARTMENT 16, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :16PM PAGE: 4

5 GENERAL FUND COMMUNITY DEVELOPMENT DEPT SALARIES 9, , , , SALARIES - PHONE ALLOWANCE PERSONAL BENEFITS FICA , , , PERSONAL BENEFITS RETIREMENT , , , PERSONAL BENEFITS WORKMAN'S CO , PERSONAL BENEFITS H&A INSURANC 2, , , , OFFICE SUPPLIES POSTAGE , , DEPARTMENTAL SUPPLIES , , PROFESSIONAL SERVICES ( 88.75) 2, , , DEPT BUILDING SAFETY CONTRACT 3, , , , ADVERTISING AND PUBLISHING , , , ENGINEERING SERVICES 3, , ( 3,700.00) PRINTING SERVICES 1, , , , SERVICE CONTRACTS , , REPAIR & MAINT.-OFFICE EQUIP , , REPAIR & MAINT.-AUTO ( 56.87) OFFICE EQUIPMENT ( ) ARTS COMMISSION PROGRAMS ( ) ( ) 8, , ( 5.4) DUES & SUBSCRIPTIONS , , TELEPHONE & COMMUNICATIONS , , GAS & OIL PERSONNEL TRAINING , , TRAVEL EXPENSES , , TOTAL COMMUNITY DEVELOPMENT DEPT 21, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 5

6 GENERAL FUND POLICE DEPARTMENT SALARIES 61, , , , OVERTIME SALARIES , , , SALARIES - PHONE ALLOWANCE , , PERSONAL BENEFITS FICA 4, , , , PERSONAL BENEFITS RETIREMENT 7, , , , PERSONAL BENEFITS WORKMAN'S CO 1, , , , PERSONAL BENEFITS H&A INSURANC 7, , , , OFFICE SUPPLIES POSTAGE DEPARTMENTAL SUPPLIES , , TRAINING SUPPLIES PROFESSIONAL SERVICES 3, , , , MEDICAL SERVICES ADVERTISING AND PUBLISHING SERVICE CONTRACTS , , OTHER SPECIAL SERVICES-BMO , , REPAIR & MAINT.- EQUIPMENT , , REPAIR & MAINT.-OFFICE EQUIP REPAIR & MAINT.-BUILDING REPAIR & MAINT.-AUTO ( ) 1, , , REPAIR & MAINT.-RADIO , , SOFTWARE LEASES & LICENSES-RMS , , CAPITAL OUTLAY-FIREARMS, VESTS , , CAPITAL OUTLAY-AUTO 3, , , ( ) CAPITAL OUTLAY-COMPUTER ( ) , , CLOTHING, UNIFORMS, AND CLEANI , , , DUES & SUBSCRIPTIONS , TELEPHONE & COMMUNICATIONS , , , UTILITIES , , , GAS & OIL , , , PERSONNEL TRAINING , , TRAVEL EXPENSES , , , INVESTIGATIVE EXPENSES.00 2, ( 1,524.34) VEHICLE TOWING CHARGE DISPATCH SERVICE BC (TELETYPE) 31, , , , TOTAL POLICE DEPARTMENT 125, , ,521, ,029, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 6

7 GENERAL FUND STREETS DEPARTMENT SALARIES 28, , , , OVERTIME SALARIES , , SALARIES - PHONE ALLOWANCE PERSONAL BENEFITS FICA 2, , , , PERSONAL BENEFITS RETIREMENT 2, , , , PERSONAL BENEFITS WORKMAN'S CO 1, , , , PERSONAL BENEFITS H&A INSURANC 4, , , , OFFICE SUPPLIES POSTAGE DEPARTMENTAL SUPPLIES , , DOWNTOWN BEAUTIFICATION SUPLS 1, , , , PROFESSIONAL SERVICES 3, , , ( 6,131.87) ADVERTISING AND PUBLISHING , PRINTING SERVICES , , SERVICE CONTRACTS 1, , , ( ) OTHER SPECIAL SERVICES ( 28.00) R & M SYST-SIDEWALK REPLACMENT , , REPAIR & MAINT.-SYSTEM 7, , , , REPAIR & MAINT.- EQUIPMENT 3, , , , REPAIR & MAINT.-BUILDING , , , REPAIR & MAINT.-AUTO ( ) ( ) 8, , ( 1.6) REPAIR & MAINT.-RADIO , , REPAIR & MAINT.- TOOLS , , CAPITAL OUTLAY-COMPUTER ( ) SPECIAL PROJECTS , , CLOTHING, UNIFORMS, AND CLEANI , , , DUES & SUBSCRIPTIONS , , , TELEPHONE & COMMUNICATIONS , , , STREET LIGHTING 2, , , , UTILITIES 1, , , , GAS & OIL 2, , , , PERSONNEL TRAINING , , TRAVEL EXPENSES , , PREVENTION PROGRAM , WEED CONTROL , , SNOW REMOVAL EXP. 1, , , , EQUIPMENT RENTAL & LEASE 2, , , , TOTAL STREETS DEPARTMENT 70, , ,309, ,052, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 7

8 GENERAL FUND PUBLIC WORKS DEPARTMENT SALARIES 2, , , , SALARIES - PHONE ALLOWANCE PERSONAL BENEFITS FICA , , PERSONAL BENEFITS RETIREMENT , , , PERSONAL BENEFITS WORKMAN'S CO PERSONAL BENEFITS H&A INSURANC , , , DEPARTMENTAL SUPPLIES PROFESSIONAL SERVICES 2, , , ADVERTISING AND PUBLISHING SER PRINTING SERVICES SERVICE CONTRACTS , REPAIR & MAINT.-BUILDING , , , REPAIR & MAINT.-AUTO CAPITAL OUTLAY-BOOKS AND CODES INS. & BOND DUES & SUBSCRIPTIONS TELEPHONE & COMMUNICATIONS , , UTILITIES , , , GAS & OIL PERSONNEL TRAINING ( 56.67) TRAVEL EXPENSES.00 ( 83.33) ( 16.7) PREVENTION PROGRAM TOTAL PUBLIC WORKS DEPARTMENT 6, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 8

9 GENERAL FUND LIBRARY DEPARTMENT SALARIES 25, , , , PERSONAL BENEFITS FICA 1, , , , PERSONAL BENEFITS RETIREMENT 2, , , , PERSONAL BENEFITS WORKMAN'S CO , PERSONAL BENEFITS H&A INSURANC 4, , , , POSTAGE , , DEPARTMENTAL SUPPLIES , , , PROFESSIONAL SERVICES , , PUBLICATIONS 1, , ( ) SERVICE CONTRACTS , , , PUBLIC PROGRAMING , REPAIR & MAINT.-OFFICE EQUIP. ( 87.50) , , REPAIR & MAINT.-BUILDING , , , COMPUTER SUBSCRIPTIONS ( ) COMPUTERS , , , LIBRARY MATERIALS (BOOKS) 4, , , , EQUIPMENT-REPLACEMENT , , DUES & SUBSCRIPTIONS ( ) TELEPHONE & COMMUNICATIONS , UTILITIES , , , PERSONNEL TRAINING.00 2, , ( 1,861.05) TRAVEL EXPENSES , , ( ) SUBSCRIPTIONS-PERIODICALS & MA , , TOTAL LIBRARY DEPARTMENT 44, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 9

10 GENERAL FUND PARKS DEPARTMENT SALARIES 4, , , , SALARIES - PHONE ALLOWANCE PERSONAL BENEFITS FICA , , , PERSONAL BENEFITS RETIREMENT , , , PERSONAL BENEFITS WORKMAN'S CO , , PERSONAL BENEFITS H&A INSURANC , , , UNEMPLOYMENT INSURANCE , , DEPARTMENTAL SUPPLIES , , PROFESSIONAL SERVICES 6, , , , ADVERTISING AND PUBLISHING SER , PRINTING SERVICES SERVICE CONTRACTS , , REPAIR & MAINT.-SYSTEM , , REPAIR & MAINT.- EQUIPMENT , , REPAIR & MAINT.-BUILDING REPAIR & MAINT.-AUTO , , RODEO PARK MAINTENANCE , , RODEO PARK PROF SERVICES , , RODEO PARK SUPPLIES , , RODEO PARK UTILITIES , , , CLOTHING, UNIFORMS, AND CLEANI TREE COMMITTEE EXPENSES 1, , , , TELEPHONE & COMMUNICATIONS , , UTILITIES , , , GAS & OIL , , PERSONNEL TRAINING , , TRAVEL EXPENSES , EQUIPMENT RENTAL , , TOTAL PARKS DEPARTMENT 16, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 10

11 GENERAL FUND FIRE DEPARTMENT SALARIES 19, , , , OFFICER'S SALARIES , , SALARIES - PHONE ALLOWANCE VOLUNTEER SALARIES 4, , , , PERSONAL BENEFITS FICA 1, , , , PERSONAL BENEFITS RETIREMENT 2, , , , PERSONAL BENEFITS WORKMAN'S CO , , , PERSONAL BENEFITS H&A INSURANC 3, , , , UNEMPLOYMENT INSURANCE OFFICE SUPPLIES , , POSTAGE DEPARTMENTAL SUPPLIES , , TRAINING SUPPLIES , , MEDICAL SUPPLIES , , PROFESSIONAL SERVICES , , ADVERTISING AND PUBLISHING SERVICE CONTRACTS , , REPAIR & MAINT.- EQUIPMENT , , REPAIR & MAINT.-BUILDING , , REPAIR & MAINT.-AUTO , , ( 1,963.15) REPAIR & MAINT.-RADIO , , REPAIR & MAINT.-SHOP ( 13.48) CAPITAL OUTLAY-AUTO.00 7, , , CAPITAL OUTLAY-COMPUTER , , CLOTHING, UNIFORMS, AND CLEANI , , ( 2,421.06) DUES & SUBSCRIPTIONS , , TELEPHONE & COMMUNICATIONS , , UTILITIES , , , GAS & OIL , , , PERSONNEL TRAINING , , TRAVEL EXPENSES , , PREVENTION PROGRAM , , EQUIPMENT RENTAL , , TOTAL FIRE DEPARTMENT 36, , , , TOTAL FUND EXPENDITURES 369, ,403, ,513, ,110, NET REVENUE OVER EXPENDITURES 1,348, , ( 927,056.96).0 FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 11

12 BALANCE SHEET JANUARY 31, 2018 CAPITAL PROJECT FUND ASSETS CASH IN COMBINED CASH FUND 23, DELINQUENT PROPERTY TAXES A/R 5, ACCOUNTS RECEIVABLE OCI DIF 85, DEVELOPMENT IMPACT FEE RESERVE 98, ST INV POOL CAPITAL PROJECTS 596, LGIP COLORADO GULCH ANNEX FEES LGIP PATHWAYS FOR PEOPLE 534, PUBLIC ARTS INVESTMENT FUND 31, TOTAL ASSETS 1,376, LIABILITIES AND EQUITY LIABILITIES OLD CUTTERS DIF SETTLEMENT 85, TOTAL LIABILITIES 85, FUND EQUITY UNAPPROPRIATED FUND BALANCE: NET FUND BALANCE 1,202, REVENUE OVER EXPENDITURES - YTD 88, BALANCE - CURRENT DATE 1,290, TOTAL FUND EQUITY 1,290, TOTAL LIABILITIES AND EQUITY 1,376, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 12

13 REVENUES WITH COMPARISON TO BUDGET CAPITAL PROJECT FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT CAPITAL PROJECTS FUND REVENUE ANNEXATION FEES.00 6, ( 6,104.08) IN-LIEU FEES FOR CAPITAL PROJ.00 84, ( 84,000.00) D. I. F. - PARKS , , D. I. F. - TRANSPORTATION.00 4, , , D. I. F. - FIRE AND EMS.00 9, , , D. I. F. - CIP COST , , PATHWAYS FOR PEOPLE LEVY 216, , , , INTEREST EARNED - CAPITAL PROJ 1, , ( 4,383.99) STATE SHARED GRANT ,028, ,028, CAPITAL PROJECT REIMB/REVENUE , , , TOTAL CAPITAL PROJECTS FUND REVENU 217, , ,718, ,198, TOTAL FUND REVENUE 217, , ,718, ,198, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 13

14 CAPITAL PROJECT FUND DEPARTMENT CAPITAL PROJECTS - HPD , , TOTAL DEPARTMENT , , CAPITAL PROJECTS STREETS LEVY PROJ- PATHWAYS FOR PEOPLE 1, , , , CAPITAL PROJECTS - RIVER ST , , CAPITAL PROJ - DRY WELLS, BLDG , , CAPITAL PRJCTS-SR2S/SIDEWALKS , , CAPITAL PROJECTS - STREETS , , , TOTAL CAPITAL PROJECTS STREETS 1, , ,087, ,857, CAPITAL PROJECTS PARKS CAPITAL PROJECTS - PARKS , ( 201,425.00) CAPITAL PROJECTS - RODEO PARK , , TOTAL CAPITAL PROJECTS PARKS , , ( 43,891.00) TOTAL FUND EXPENDITURES 1, , ,270, ,838, NET REVENUE OVER EXPENDITURES 215, , ( 551,252.00) ( 639,685.87) 16.0 FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 14

15 BALANCE SHEET JANUARY 31, 2018 GENERAL OBLIGATIONS BOND FUND ASSETS CASH IN COMBINED CASH FUND ( 61,497.76) DELINQUENT PROPERTY TAXES A/R 11, HAILEY RODEO PARK PROPTAX LGIP 305, TOTAL ASSETS 254, LIABILITIES AND EQUITY LIABILITIES BONDS PAYABLE 1,125, UNAMORTIZED BOND PREMIUM 16, TOTAL LIABILITIES 1,141, FUND EQUITY UNAPPROPRIATED FUND BALANCE: NET FUND BALANCE ( 1,110,136.50) REVENUE OVER EXPENDITURES - YTD 223, BALANCE - CURRENT DATE ( 886,432.26) TOTAL FUND EQUITY ( 886,432.26) TOTAL LIABILITIES AND EQUITY 254, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 15

16 REVENUES WITH COMPARISON TO BUDGET GENERAL OBLIGATIONS BOND FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT GEN OBLIGATION BOND REVENUE INTEREST EARNED ( ).0 TOTAL GEN OBLIGATION BOND REVENUE ( ).0 SOURCE HAILEY RODEO PARK BOND REVENUE 219, , , , PENALTIES & INTEREST ON BOND ( ).0 TOTAL SOURCE , , , , TOTAL FUND REVENUE 219, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 16

17 GENERAL OBLIGATIONS BOND FUND DEPARTMENT BOND PRINCIPAL & INTEREST 16, , , , TOTAL DEPARTMENT 50 16, , , , TOTAL FUND EXPENDITURES 16, , , , NET REVENUE OVER EXPENDITURES 202, , ( 223,704.24).0 FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 17

18 BALANCE SHEET JANUARY 31, 2018 URA FUND ASSETS CASH IN COMBINED CASH FUND ( ) TOTAL ASSETS ( ) LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: NET FUND BALANCE ( ) BALANCE - CURRENT DATE ( ) TOTAL FUND EQUITY ( ) TOTAL LIABILITIES AND EQUITY ( ) FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 18

19 BALANCE SHEET JANUARY 31, 2018 WATER USER FUND ASSETS CASH IN COMBINED CASH FUND ( 31,892.11) W&S CASH ON HAND W&S OPERATING RESERVE ACCOUNT 4, W&S MAINTENANCE RESERVE ACCOUN 4, ACCOUNTS RECEIVABLE 55, WATER REVENUE FUND RESERVES 2,312, INVENTORY 78, EQUIPMENT & TRUCKS 11,617, ACCUM. DEPRECIATION - WATER ( 6,056,921.09) DEFERRED OUTFLOWS OF RESOURCES 31, TOTAL ASSETS 8,014, LIABILITIES AND EQUITY LIABILITIES DEPOSITS 42, ACCRUED COMPENSATED ABSENCES 23, IBBA BOND PAYABLE SERIES 2012D 1,280, PREMIUM ON BOND REFINANCING 141, INTEREST PAYABLE 2, DEFERRED INFLOWS OF RESOURCES 29, NET PENSION LIABILITY 199, TOTAL LIABILITIES 1,719, FUND EQUITY UNAPPROPRIATED FUND BALANCE: NET FUND BALANCE 6,257, REVENUE OVER EXPENDITURES - YTD 38, BALANCE - CURRENT DATE 6,295, TOTAL FUND EQUITY 6,295, TOTAL LIABILITIES AND EQUITY 8,014, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 19

20 REVENUES WITH COMPARISON TO BUDGET WATER USER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT WATER FUND REVENUE CAPITAL PROJECTS BOND REVENUE 12, , , , PROPERTY SALES ( ) WATER FILL TOWER PERMITS , , INTEREST EARNED 2, , , ( ) STATE SHARED GRANT 10, , , , USER CHARGES 45, , ,419, ,198, SERVICE CHARGES , , , INSPECTION/LIVE TAP FEES , METER & VAULT REIMBURSEMENTS.00 2, , , IDAHO POWER HYDROPLANT REVENUE.00 1, , , TOTAL WATER FUND REVENUE 71, , ,696, ,388, TOTAL FUND REVENUE 71, , ,696, ,388, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 20

21 WATER USER FUND LEGISLATIVE DEPARTMENT SALARIES 1, , , , PERSONAL BENEFITS FICA PERSONAL BENEFITS RETIREMENT , PERSONAL BENEFITS WORKMAN'S CO PERSONAL BENEFITS H&A INSURANC DEPARTMENTAL SUPPLIES SERVICES/STIPEND-COMMISSIONERS , , TOTAL LEGISLATIVE DEPARTMENT 1, , , , FINANCE & RECORDS DEPARTMENT SALARIES 9, , , , SALARIES - PHONE ALLOWANCE PERSONAL BENEFITS FICA , , , PERSONAL BENEFITS RETIREMENT 1, , , , PERSONAL BENEFITS WORKMAN'S CO PERSONAL BENEFITS H&A INSURANC 1, , , , OFFICE SUPPLIES POSTAGE , DEPARTMENTAL SUPPLIES 1, , , , PROFESSIONAL SERVICES 2, , , , ADVERTISING AND PUBLISHING SER , , PRINTING SERVICES , , , SERVICE CONTRACTS AUDIT EXPENSE , , OTHER SPECIAL SERVICES REPAIR & MAINT.-SYSTEM REPAIR & MAINT.-OFFICE EQUIP SOFTWARE AND LICENSES , , CAPITAL OUTLAY-OFFICE EQPMNT & ( ) CAPITAL OUTLAY-COMPUTER , , , CAPITAL OUTLAY-BOOKS AND CODES CAPITAL OUTLAY-EQUIPMENT INS. & BOND.00 21, , , DUES & SUBSCRIPTIONS , , TELEPHONE & COMMUNICATIONS , GAS & OIL PERSONNEL TRAINING TRAVEL EXPENSES ELECTIONS EQUIPMENT RENTAL TOTAL FINANCE & RECORDS DEPARTMENT 16, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :17PM PAGE: 21

22 WATER USER FUND PUBLIC WORKS DEPARTMENT SALARIES 2, , , , SALARIES - PHONE ALLOWANCE PERSONAL BENEFITS FICA , , PERSONAL BENEFITS RETIREMENT , , , PERSONAL BENEFITS WORKMAN'S CO PERSONAL BENEFITS H&A INSURANC , , , DEPARTMENTAL SUPPLIES PROFESSIONAL SERVICES , , ADVERTISING AND PUBLISHING SER PRINTING SERVICES SERVICE CONTRACTS , REPAIR & MAINT.-BUILDING , , , REPAIR & MAINT.-AUTO CAPITAL OUTLAY-BOOKS AND CODES INS. & BOND DUES & SUBSCRIPTIONS TELEPHONE & COMMUNICATIONS , , UTILITIES , , , GAS & OIL PERSONNEL TRAINING TRAVEL EXPENSES.00 ( 83.34) ( 16.7) PREVENTION PROGRAM TOTAL PUBLIC WORKS DEPARTMENT 4, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :18PM PAGE: 22

23 WATER USER FUND WATER USER DEPARTMENT SALARIES 17, , , , OVERTIME SALARIES , , PERSONAL BENEFITS FICA 1, , , , PERSONAL BENEFITS RETIREMENT 1, , , , PERSONAL BENEFITS WORKMAN'S CO , , , PERSONAL BENEFITS H&A INSURANC 3, , , , OFFICE SUPPLIES POSTAGE , , DEPARTMENTAL SUPPLIES SPECIALIZED CONTRACTS 2, , , , PROFESSIONAL SERVICES 4, , , , ADVERTISING AND PUBLISHING SER PRINTING SERVICES WATER REBATE PROGRAM 1, , , , SERVICE CONTRACTS , , REPAIR & MAINT.-PLANT EQUIPMEN , , , REPAIR & MAINT.-SYSTEM 1, , , , REPAIR & MAINT.- EQUIPMENT , , , REPAIR & MAINT.-OFFICE EQUIP , , REPAIR & MAINT.-BUILDING , , REPAIR & MAINT.-AUTO , , REPAIR & MAINT. - RADIOS CAPITAL OUTLAY-EQUIPMENT , , CAPITAL OUTLAY-SYSTEM , , SPECIAL PROJ (INDIAN SPRINGS) , , BOND PRINCIPAL & INTEREST , , CLOTHING, UNIFORMS, AND CLEANI 1, , , , DUES & SUBSCRIPTIONS , , TELEPHONE & COMMUNICATIONS , , , UTILITIES 2, , , , GAS & OIL , , , PERSONNEL TRAINING , , TRAVEL EXPENSES , , PREVENTION PROGRAM , EQUIPMENT RENTAL CHEMICALS , , LAB TESTING & SUPPLIES , , , TOTAL WATER USER DEPARTMENT 41, , ,729, ,575, TOTAL FUND EXPENDITURES 63, , ,134, ,864, NET REVENUE OVER EXPENDITURES 7, , ( 437,844.41) ( 476,178.67) 8.8 FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :18PM PAGE: 23

24 BALANCE SHEET JANUARY 31, 2018 SEWER USER FUND ASSETS CASH IN COMBINED CASH FUND 4, W&S CASH ON HAND ACCOUNTS RECEIVABLE 194, BIO-SOLIDS LGIP FUND 795, ST LGIP FUND WW REVENUE 1,636, LGIP WW BOND RESERVE 579, PLANT FACILITIES 15,863, ACCUM. DEPRECIATION - WW ( 5,931,676.89) DEFERRED OUTFLOWS OF RESOURCES 30, TOTAL ASSETS 13,172, LIABILITIES AND EQUITY LIABILITIES ACCRUED COMPENSATED ABSENCES 54, IBBA BOND PAYABLE SERIES 2012D 985, IBBA BOND PAYABLE SERIES 2014D 6,110, PREMIUM ON BOND REFINANCING 250, INTEREST PAYABLE 11, DEFERRED INFLOWS OF RESOURCES 29, NET PENSION LIABILITY 193, TOTAL LIABILITIES 7,634, FUND EQUITY UNAPPROPRIATED FUND BALANCE: NET FUND BALANCE 5,230, REVENUE OVER EXPENDITURES - YTD 308, BALANCE - CURRENT DATE 5,538, TOTAL FUND EQUITY 5,538, TOTAL LIABILITIES AND EQUITY 13,172, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :18PM PAGE: 24

25 REVENUES WITH COMPARISON TO BUDGET SEWER USER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT WASTE WATER FUND REVENUE CAPITAL PROJECTS BOND REVENUE 50, , , , PROPERTY SALES 5, , ( 7,400.00) INTEREST EARNED 2, , , , USER CHARGES 119, , ,400, , SERVICE CHARGES , , , INSPECTION FEES , TOTAL WASTE WATER FUND REVENUE 177, , ,994, ,295, TOTAL FUND REVENUE 177, , ,994, ,295, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :18PM PAGE: 25

26 SEWER USER FUND LEGISLATIVE DEPARTMENT SALARIES 1, , , , PERSONAL BENEFITS FICA PERSONAL BENEFITS RETIREMENT , PERSONAL BENEFITS WORKMAN'S CO PERSONAL BENEFITS H&A INSURANC DEPARTMENTAL SUPPLIES SERVICES/STIPEND-COMMISSIONERS , , TOTAL LEGISLATIVE DEPARTMENT 1, , , , FINANCE & RECORDS DEPARTMENT SALARIES 9, , , , SALARIES - PHONE ALLOWANCE PERSONAL BENEFITS FICA , , , PERSONAL BENEFITS RETIREMENT 1, , , , PERSONAL BENEFITS WORKMAN'S CO PERSONAL BENEFITS H&A INSURANC 1, , , , OFFICE SUPPLIES ( 4.33) POSTAGE , DEPARTMENTAL SUPPLIES , , , PROFESSIONAL SERVICES 2, , , , ADVERTISING AND PUBLISHING SER , , PRINTING SERVICES , , , SERVICE CONTRACTS AUDIT EXPENSE , , OTHER SPECIAL SERVICES REPAIR & MAINT.-SYSTEM REPAIR & MAINT.-OFFICE EQUIP SOFTWARE AND LICENSES , , CAPITAL OUTLAY-OFFICE EQPMNT & ( ) CAPITAL OUTLAY-COMPUTER , , , CAPITAL OUTLAY-BOOKS AND CODES CAPITAL OUTLAY-EQUIPMENT INS. & BOND.00 21, , , DUES & SUBSCRIPTIONS , , TELEPHONE & COMMUNICATIONS , GAS & OIL PERSONNEL TRAINING TRAVEL EXPENSES ELECTIONS EQUIPMENT RENTAL TOTAL FINANCE & RECORDS DEPARTMENT 16, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :18PM PAGE: 26

27 SEWER USER FUND PUBLIC WORKS DEPARTMENT SALARIES 2, , , , SALARIES - PHONE ALLOWANCE PERSONAL BENEFITS FICA , , PERSONAL BENEFITS RETIREMENT , , , PERSONAL BENEFITS WORKMAN'S CO PERSONAL BENEFITS H&A INSURANC , , , DEPARTMENTAL SUPPLIES PROFESSIONAL SERVICES , , ADVERTISING AND PUBLISHING SER PRINTING SERVICES SERVICE CONTRACTS , REPAIR & MAINT.-BUILDING , , , REPAIR & MAINT.-AUTO CAPITAL OUTLAY-BOOKS AND CODES INS. & BOND DUES & SUBSCRIPTIONS TELEPHONE & COMMUNICATIONS , , UTILITIES , , , GAS & OIL PERSONNEL TRAINING TRAVEL EXPENSES.00 ( 83.33) ( 16.7) PREVENTION PROGRAM TOTAL PUBLIC WORKS DEPARTMENT 4, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :18PM PAGE: 27

28 SEWER USER FUND SEWER USER DEPARTMENT SALARIES 20, , , , SALARIES - PHONE ALLOWANCE PERSONAL BENEFITS FICA 1, , , , PERSONAL BENEFITS RETIREMENT 1, , , , PERSONAL BENEFITS WORKMAN'S CO , , , PERSONAL BENEFITS H&A INSURANC 2, , , , OFFICE SUPPLIES , , POSTAGE , DEPARTMENTAL SUPPLIES , , PROFESSIONAL SERVICES , , ADVERTISING AND PUBLISHING SER ENGINEERING SERVICES 3, , , , PRINTING SERVICES SERVICE CONTRACTS , , , REPAIR & MAINT.-PLANT EQUIPMEN 1, , , , REPAIR & MAINT.-SYSTEM , , , REPAIR & MAINT.- EQUIPMENT , , , REPAIR & MAINT.-OFFICE EQUIP , , REPAIR & MAINT.-BUILDING , , , REPAIR & MAINT.-AUTO 1, , , , REPAIR & MAINT- GROUNDS.00 5, , , REPAIR & MAINT.-SHOP 1, , , , REPAIR & MAINT.- TOOLS , , , REPAIR & MAINT.- COMPUTERS , , CAPITAL OUTLAY-AUTO , , CAPITAL OUTLAY-DELLA LIFT STAT 46, , , , CAPITAL OUTLAY-PLANT EQUIPMENT , , CAPITAL OUTLAY-SYSTEM , , BOND PRINCIPAL & INTEREST , , CLOTHING, UNIFORMS, AND CLEANI 1, , , , DUES & SUBSCRIPTIONS , , TELEPHONE & COMMUNICATIONS , , UTILITIES 11, , , , GAS & OIL , , , PERSONNEL TRAINING , , TRAVEL EXPENSES , , PREVENTION PROGRAM , EQUIPMENT RENTAL , CHEMICALS 6, , , , LAB TESTING & SUPPLIES , , , TOTAL SEWER USER DEPARTMENT 105, , ,972, ,696, TOTAL FUND EXPENDITURES 127, , ,376, ,985, NET REVENUE OVER EXPENDITURES 50, , ( 382,023.05) ( 690,067.80) 80.6 FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :18PM PAGE: 28

29 BALANCE SHEET JANUARY 31, 2018 WATER REPLACEMENT FUND ASSETS CASH IN COMBINED CASH FUND 95, W&S REPLACEMENT FUND 2,264, TOTAL ASSETS 2,359, LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: NET FUND BALANCE 2,334, REVENUE OVER EXPENDITURES - YTD 25, BALANCE - CURRENT DATE 2,359, TOTAL FUND EQUITY 2,359, TOTAL LIABILITIES AND EQUITY 2,359, FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :18PM PAGE: 29

30 REVENUES WITH COMPARISON TO BUDGET WATER REPLACEMENT FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT WATER REPL. FUND REVENUE INTEREST EARNED 2, , , , HOOK UP FEES.00 24, , , TOTAL WATER REPL. FUND REVENUE 2, , , , TOTAL FUND REVENUE 2, , , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :18PM PAGE: 30

31 WATER REPLACEMENT FUND WATER REPLACEMENT DEPARTMENT REPAIR & MAINT.-SYSTEM 8, , ( 8,947.40) CAPITAL OUTLAY-SHOP CONSTRUCTN , , CAPITAL OUTLAY-EQUIPMENT , , CAPITAL OUTLAY-SYSTEM , , TOTAL WATER REPLACEMENT DEPARTME 8, , , , TOTAL FUND EXPENDITURES 8, , , , NET REVENUE OVER EXPENDITURES ( 6,436.60) 25, , , FOR ADMINISTRATION USE ONLY 34 % OF THE FISCAL YEAR HAS ELAPSED 02/13/ :18PM PAGE: 31