ICF/ID Deficiency Free Survey 100 Year Anniversary Celebration In-house Management of all Departments Compliance with Antipsychotic Medication

Transcription

1 Sunnycrest Manor FY19 Presentation

2 SUCCESSES ICF/ID Deficiency Free Survey 100 Year Anniversary Celebration In-house Management of all Departments Compliance with Antipsychotic Medication Reduction Change over to PTO Continued Community Involvement Stable Occupancy Positive Annual and Self-Report Surveys

3 CHALLENGES Requirements of Participation Changes Staffing Managed Care Organizations

4 Revenue Current budget=$9,206,330 Re-Estimate=$9,168,187 Difference=$38,143 FY18 Re-Estimate Changes: RCF unit closed Holiday Bazaar is now run by Auxiliary Board of Trustees reimburses for Finance Director s health insurance benefits

5 FY18 Current vs Re-Estimate Current Wages: $5,336,019 Overtime: $490,124 FICA, IPERS & Workers Comp: $1,224,070 Health Insurance & HRA Usage: $2,124,502 Unemployment Claims: $29,000 Re-Estimate Wages: $5,425,110 Overtime: $657,770 FICA, IPERS & Workers Comp: $1,101,795 Health Insurance & HRA Usage: $1,845,850 Unemployment Claims: $25,000 Total Employee Related Costs: $9,203,715 Total Employee Related Costs: $9,055,525 $148,190 Reduction

6 FY18 Current vs Re-Estimate (cntd) Current Overhead Cost Allocation: $391,378 Food: $488,781 ARC: $293,000 Utilities: $264,000 Therapies: $200,809 Laundry Services: $201,800 Medical Needs: $175,520 Housekeeping Services: $119,811 Transportation: $ 99,769 Re-Estimate Overhead Cost Allocation: $449,569 Food: $444,000 ARC: $293,000 Utilities: $256,000 Therapies: $212,800 Laundry Services: $195,000 Medical Needs: $184,950 Housekeeping Services: $ 57,685 Transportation: $112,500

7 FY18 Current vs Re-Estimate (cntd) Current Liability Insurance: $274,575 Life Enrichment: $ 10,482 Nursing: $ 20,286 Dietary: $ 15,000 Environmental Services: $ 38,500 Maintenance: $ 89,307 Business Office: $116,050 Social Workers: $ 0 Sunrise: $ 16,500 Re-Estimate Liability Insurance: $ 75,000 Life Enrichment: $ 8,100 Nursing: $ 87,025 Dietary: $ 30,750 Environmental Services: $ 62,500 Maintenance: $ 92,750 Business Office: $135,570 Social Workers: $ 800 Sunrise: $ 46,770

8 FY18 Current vs Re-Estimate (cntd) Expenditures Current Total Non-Employee: $2,815,568 Re-Estimate Total Non-Employee: $2,744,769 $70,799 Reduction Employee Related: $9,203,715 Total Expenditures: $12,019,283 Employee Related: $9,055,525 $148,190 Reduction Total Expenditures: $11,800,294 $218,989 Reduction

9 FY18 Re-Estimate Current Revenue: $9,206,330 Expenditures: $12,019,283 Expenditures exceed revenue: $2,812,953 County Supplement: $2,828,796 Change in Cash: $15,843 Starting Cash 07/01/17: $1,191,862 Ending Cash 06/30/18: $1,207,705 Re-Estimate Revenue: $9,168,187 Expenditures: $11,800,294 Expenditures exceed revenue: $2,632,107 County Supplement: $1,750,000 Change in Cash: ($882,107) Starting Cash 07/01/17: $1,191,862 Ending Cash 06/30/18: $ 309,755

10 FY19 Billing Revenue - Calculated on current Medicaid reimbursement rates Nursing Facility 77 Beds 28,105 Bed Days X 97% Occupancy X $ = $5,594,676 ICF/ID 28 Beds 10,220 Bed Days X 96% Occupancy X $ = $3,571,766 = $9,166,442 Billed Revenue Board of Trustees: $75,620 Other Revenue: $10,800 Total Revenue: $9,252,862

11 FY18 Re-Estimate vs. FY19 FY18 Re-Estimate Wages: $5,425,110 Overtime: $657,770 FICA, IPERS & Workers Comp: $1,101,795 Health Insurance & HRA Usage: $1,845,850 Unemployment Claims: $25,000 FY19 Wages: $5,574,040 Overtime: $809,385 FICA, IPERS & Workers Comp: $1,188,790 Health Insurance & HRA Usage: $1,998,270 Unemployment Claims: $25,000 Total Employee Related Costs: $9,055,525 Total Employee Related Costs: $9,595,485 $539,960 Increase

12 FY18 Re-Estimate vs. FY19 (cntd) Re-Estimate Overhead Cost Allocation: $449,569 Food: $444,000 ARC: $293,000 Utilities: $256,000 Therapies: $212,800 Laundry Services: $195,000 Medical Needs: $184,950 Housekeeping Services: $ 57,685 Transportation: $112,500 FY19 Overhead Cost Allocation: $450,000 Food: $324,000 ARC: $324,000 Utilities: $256,000 Therapies: $215,650 Laundry Services: $175,000 Medical Needs: $182,750 Housekeeping Services: $ 0 Transportation: $112,500

13 FY18 Re-Estimate vs. FY19 (cntd) FY18 Re-Estimate Liability Insurance: $ 75,000 Life Enrichment: $ 8,100 Nursing: $ 87,025 Dietary: $ 30,750 Environmental Services: $ 62,500 Maintenance: $ 92,750 Business Office: $135,570 Social Workers: $ 800 Sunrise: $ 46,770 FY19 Liability Insurance: $ 75,000 Life Enrichment: $ 7,100 Nursing: $ 38,850 Dietary: $ 33,150 Environmental Services: $ 63,000 Maintenance: $ 92,750 Business Office: $135,570 Social Workers: $ 800 Sunrise: $ 42,655

14 FY18 Re-Estimate vs. FY19 (cntd) Expenditures FY18 Re-Estimate Total Non-Employee: $2,744,769 FY19 Total Non-Employee: $2,528,775 $215,994 Reduction Employee Related: $9,055,525 Total Expenditures: $11,800,294 Employee Related: $9,595,485 $539,960 Additional Total Expenditures: $12,124,260 $323,966 Additional

15 FY19 FY18 Re-Estimate Revenue: $9,168,187 Expenditures: $11,800,294 Expenditures exceed revenue: $2,632,107 County Supplement: $1,750,000 Change in Cash: ($882,107) Starting Cash 07/01/17: $1,191,862 Ending Cash 06/30/18: $ 309,755 FY19 Revenue: $9,252,862 Expenditures: $12,124,260 Expenditures exceed revenue: $2,871,398 County Supplement: $2,800,000 Change in Cash: ($ 71,398) Starting Cash 07/01/18: $ 309,755 Ending Cash 06/30/19: $ 238,357

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20 Dubuque County, IA Comparison Report with Notes Account Summary Parent Account Number Code Fund: SUNNYCREST ENTERPRISE FUND Revenue Function: LIFE ENRICHMENT DONATIONS - LIFE ENRICHMENT GR MEMORIALS , % % EVENTS 6, ,70-6,70-10% -6,70-10% MISCELLANEOUS 4, , , ,70 3,90 2, % 1, % Total Function: LIFE ENRICHMENT: 11, , , ,40 4, , % 1,20-7, % Function: NURSING MEDICAID 3,415, ,315, ,376, ,590, ,374, ,215, % 4,429, ,161, % 97% Occupancy MEDICARE 107, , , ,00 200,00 % 150,00 150,00 % CLIENT CARE CHARGES 982, , , ,015, ,015, % 1,015,65 1,015,65 % PAYROLL TAX REFUNDS 1, , Total Function: NURSING: 4,506, ,544, ,146, ,590, ,590, % 5,594, , % Function: DIETARY SERVICES PAYROLL TAX REFUNDS , Total Function: DIETARY SERVICES: , Function: ENVIRONMENTAL SERVICES PAYROLL TAX REFUNDS Total Function: ENVIRONMENTAL SERVICES: Function: MAINTENANCE & OPERATIONS MISC REIMBURSEMENTS - BOARD O 43, , , , , % 75,62 18, % Total Function: MAINTENANCE & OPERATIONS: 43, , , , , % 75,62 18, % Function: BUSINESS OFFICE EMPLOYEE JURY DUTY MISC REIMBURSEMENTS 5, , , % % MISC REIMBURSEMENTS - EMPLOY 2, , ,00 1,00-1,00-5% 1,00-1,00-5% MISC REFUNDS - OVERPAYMENTS 30, , , ,50 2,50 % 1,00 1,00 % MISCELLANEOUS 16, ,06 4, ,00 7,50-7,50-5% 7,50-7,50-5% RESTITUTION % % OPERATING TRANSFER - COUNTY 1,930, ,424, ,828, ,750,00-1,078, % 2,800,00-28, % Total Function: BUSINESS OFFICE: 1,985, ,450, , ,845, ,761, ,084, % 2,809,60-36, % Notes 1/18/2018 2:39:19 PM Page 1 of 11

21 Comparison Report with Notes Parent Account Number Code Function: RESIDENTIAL CARE MEDICAID , MEDICAID - HCBS MR WAIVER 25, MEDICAID - HABILITATIVE SERVICE 21, , MEDICAID - BI WAIVER MEDICARE CLIENT CARE CHARGES 28, , ,10-45,10-10% -45,10-10% OTHER HEALTH FEES 57, , Total Function: RESIDENTIAL CARE: 133, , ,10-45,10-10% -45,10-10% Function: INTERMEDIATE CARE FACILITY MEDICAID 2,727, ,868, ,926, ,488, ,231, , % 3,304, , % 96% Occupancy MEDICARE 2, , , ,00 10,00 % 5,00 5,00 % CLIENT CARE CHARGES 271, , , , , % 262, , % PAYROLL TAX REFUNDS , , Total Function: INTERMEDIATE CARE FACILITY: 3,002, ,139, ,084, ,488, ,488, % 3,571, , % Total Revenue: 9,640, ,251, ,320, ,035, ,918, ,116, % 12,052, , % Expense Function: LIFE ENRICHMENT SALARIES & FULL-TIME EMPLOYEES 154, , , , ,42 1, % 163, , % WAGES OF TEMPORARY & PART-TI 2, ,50 4,50 % 2,40 2,40 % OVERTIME & SHIFT PAY , , % 2, % FICA - COUNTY CONTRIBUTION 6, , , % 12, % FICA - COUNTY CONTRIBUTION 11, , IPERS - COUNTY CONTRIBUTION 7, , , % 15, % IPERS - COUNTY CONTRIBUTION 13, , EMP GROUP INS - CO CONTRIBUTIO 33, ,20 58, , % 67,84 12, % EMP GROUP INS-CO CONTRIBUTIO 67, , FOOD 1, ,50 1, PROGRAMMING SUPPLIES 6, , , ,00-1, % 3,00-1, % MEMORIALS 1, ,00 1, EVENTS 1, , ,00 3,60 1,60 8% 3,60 1,60 8% DONATIONS % % EDUCATIONAL & TRAINING SERVIC , , , % 50-3, % WORKERS' COMPENSATION INSUR ,15 2, , % 2,58-3, % WORKERS' COMPENSATION INSUR 5, , Total Function: LIFE ENRICHMENT: 262, , , , ,39 4, % 274, , % Function: NURSING SALARIES & FULL-TIME EMPLOYEES SALARIES & FULL-TIME EMPLOYEES 64, , , ,396, ,13-2,260, % 139, ,256, % 387, , , ,27 140,27 % 146, , % Notes 1/18/2018 2:39:19 PM Page 2 of 11

22 Comparison Report with Notes Account Number SALARIES & FULL-TIME EMPLOYEES SALARIES & FULL-TIME EMPLOYEES SALARIES & FULL-TIME EMPLOYEES SALARIES & FULL-TIME EMPLOYEES TEMP & PART-TIME EMPLOYEES - R TEMP & PART-TIME EMPLOYEES - L TEMP & PART-TIME EMPLOYEES - C TEMP & PART-TIME EMPLOYEES - N OVERTIME & SHIFT PAY - RN OVERTIME & SHIFT PAY - LPN OVERTIME & SHIFT PAY - CNA OVERTIME & SHIFT PAY - RECORDS FICA - COUNTY CONTRIBUTION FICA - COUNTY CONTRIBUTION - DO FICA - COUNTY CONTRIBUTION - RN FICA - COUNTY CONTRIBUTION - LP FICA - COUNTY CONTRIBUTION - CN FICA - COUNTY CONTRIBUTION - RE IPERS - COUNTY CONTRIBUTION IPERS - COUNTY CONTRIBUTION - D IPERS - COUNTY CONTRIBUTION - R IPERS - COUNTY CONTRIBUTION - L IPERS - COUNTY CONTRIBUTION - C IPERS - COUNTY CONTRIBUTION - R EMP GROUP INS - CO CONTRIBUTIO EMP GROUP INS - CO CONTRIBUTIO EMP GROUP INS - CO CONTRIBUTIO EMP GROUP INS - CO CONTRIBUTIO EMP GROUP INS - CO CONTRIBUTIO EMP GROUP INS - CO CONTRIBUTIO FOOD MINOR EQUIPMENT - SUPPLIES MEDICAL & LABORATORY SUPPLIES LABORATORY SUPPLIES INCONTINENCE SUPPLIES OXYGEN / RESPIRATORY THERAPY S NON-PRESCRIPTION DRUGS OTHER TRANSPORTATION EDUCATIONAL & TRAINING SERVIC EDUCATION & TRAINING SERVICES Parent Code 498, , , , , % 346, , % 1,324, ,288, , ,242,70 1,242,70 % 1,248, ,248, % 82, , , % 162,54 162,54 % 84, , , ,50 35,50 % 36, , % 16, ,56 40,56 % 41,17 41,17 % 28, , , % 60,10 60,10 % 163, , , ,50 233,50 % 262,77 262,77 % 14, ,00 30,00 % 30,00 30,00 % 10, , , , ,20-190, % 43,75-184, % 30, , , ,50 77,50 % 87,10 87,10 % 157, , , ,60 225,60 % 292, , % , , , , % 221, , % 4, , , , , , , , , , , , , , % 273, , % 5, , , , , , , , , , , ,60 819,38 32, % 899, , % 122, ,45 614, , , , ,50 8,50 11, , , , ,00 2, % 15,00 2, % 86, , , ,00 41,00-94, % 41,00-94, % 4, % % 10, , , ,00 34,91 38,788.89% 35,00 34,91 38,788.89% 12, , , ,00 20,00 % 20,00 20,00 % 4, , , , ,00 9, % 12,00 9, % 1, , , , % 1, % 3, , , , , ,272.39% 15,65 11, % 1, ,80 2,80 % 2,80 2,80 % Notes 1/18/2018 2:39:19 PM Page 3 of 11

23 Comparison Report with Notes Parent Account Number Code Notes MEDICAL & HEALTH SERV - Prof Su , ,60 11, ,396.12% 1,60 1, % OCCUPATIONAL THERAPY SERVICES 17, , , , % 50-69, % PHYSICAL THERAPY SERVICES 33, , , ,50-97, % 2,50-97, % Therapy accounts now broken out for cost report SPEECH THERAPY SERVICES 9, , , , % 50-22, % MEDICAL DIRECTOR - CONTRACTED 8, ,80 1,80 3,60 3, % 3, % PHARMACY SERVICES 45, , , , ,75 35, % 66,75 35, % X-RAYS ,00 3,00 % % LABS , , % 1, % Occupational Therapy Services - M 13, ,00 22,00 % 22,00 22,00 % Physical Therapy Services - Medica 12, ,00 18,00 % 20,85 20,85 % Speech Therapy Services - Medicar ,00 2,00 % 2,00 2,00 % Occupational Therapy Services - M 29, ,50 57,50 % 57,50 57,50 % Physical Therapy Services - Medica 37, ,50 66,50 % 66,50 66,50 % Speech Therapy Services - Medicar 9, ,50 21,50 % 21,50 21,50 % WORKER'S COMPENSATION INSUR 14, , ,13-62, % 44, , % WORKERS' COMPENSATION INSUR 75, , Total Function: NURSING: 4,230, ,166, ,213, ,362, ,534,05 171, % 4,747,27 385, % Function: DIETARY SERVICES SALARIES & FULL-TIME EMPLOYEES 198, , , ,80 208,13-165, % 225,06-148, % TEMP & PART-TIME EMPLOYEES 143, , , ,50 175,50 % 178, , % OVERTIME & SHIFT PAY 46, , , , ,75-1, % 47,55 3, % FICA - COUNTY CONTRIBUTION 14, , , % 34, , % FICA - COUNTY CONTRIBUTION 29, , IPERS - COUNTY CONTRIBUTION 16, , ,08-3, % 42, , % IPERS - COUNTY CONTRIBUTION 32, , EMP GROUP INS - CO CONTRIBUTIO 53, ,80 100, , % 118, , % EMP GROUP INS - CO CONTRIBUTIO 83, , FOOD 353, , , , ,00-43, % 290,00-153, % Aramark's last day of service 01/07/18 All food, snacks, floor stock, etc is now going to this account FOOD - NUTRITIONAL SUPPLEMENT 7, ,00 13,00 % 13,00 13,00 % KITCHEN SUPPLIES - DIETARY 16, , , ,00 17,00 5, % 20,00 8, % EDUCATIONAL & TRAINING SERVIC ,10 1,10 % % MEDICAL & HEALTH SERVICES 9, , , ,00 12,50 9, % 12,50 9, % WORKERS' COMPENSATION INSUR 2, , , , % 6,91-6, % WORKERS' COMPENSATION INSUR 12, , LICENSES AND PERMITS % % Total Function: DIETARY SERVICES: 926, , , ,046, ,047,94 1, % 989,57-56, % 1/18/2018 2:39:19 PM Page 4 of 11

24 Comparison Report with Notes Parent Account Number Code Notes Function: ENVIRONMENTAL SERVICES SALARIES OF REGULAR EMPLOYEES 328,06 286, , , ,00-81, % 285, , % SALARIES OF REGULAR EMPLOYEES 28, ,60 57,60 % 58, , % TEMP & PART-TIME EMPLOYEES 41, , , ,80 47,80 % 48,61 48,61 % OVERTIME & SHIFT PAY 27, , , , ,70 33, % 46,00 34, % OVERTIME & SHIFT PAY - LAUNDRY 1, ,50 3,50 % 3,55 3,55 % FICA - COUNTY CONTRIBUTION 14, , , , % 33, , % FICA - COUNTY CONTRIBUTION 30, , IPERS - COUNTY CONTRIBUTION 16, , , , % 41,75 7, % IPERS - COUNTY CONTRIBUTION 34, , EMP GROUP INS - CO CONTRIBUTIO 80, ,00 149, , % 167, , % EMP GROUP INS - CO CONTRIBUTIO 160, , CLOTHING & DRY GOODS 7, , ,50 1,00-7, % 1,00-7, % CUSTODIAL SUPPLIES - LAUNDRY 3, ,50 6,50 % 6,50 6,50 % CUSTODIAL SUPPLIES - HOUSEKEEP 40, , , ,00 55,00 25, % 55,00 25, % EDUCATIONAL & TRAINING SERVIC % % WORKERS' COMPENSATION INSUR 2, , ,34-8, % 6,78-7, % WORKERS' COMPENSATION INSUR 11, , LAUNDRY SERVICES - PURCHASED 176, , , ,80 195,00-6, % 175,00-26, % HOUSEKEEPING SERVICES - PURCH 143, , , , , , % -119, % Last day of Aramark service 01/05/18 Total Function: ENVIRONMENTAL SERVICES: 1,002, , , , ,78 26, % 929,84 3, % Function: MAINTENANCE & OPERATIONS SALARIES & FULL-TIME EMPLOYEES TEMP & PART-TIME EMPLOYEES OVERTIME & SHIFT PAY FICA - COUNTY CONTRIBUTION FICA - COUNTY CONTRIBUTION IPERS - COUNTY CONTRIBUTION IPERS - COUNTY CONTRIBUTION EMP GROUP INS - CO CONTRIBUTIO EMP GROUP INS - CO CONTRIBUTIO GROUNDS MAINTENANCE SUPPLIE GROUNDS MAINT SUPPLIES - SALT/ CUSTODIAL SUPPLIES FUELS OTHER TRANSPORTATION EDUCATIONAL & TRAINING SERVIC NATURAL GAS, LP GAS, FUEL OIL ELECTRIC POWER WATER AND SEWER 153, , , , ,00-47, % 145, , % 27, , , ,65 35,65 % 36, , % 2, , , ,50-7, % 12,50-7, % 7, , ,16-1, % 14,85-1, % 14, , , ,37 17, , % 18, , % 16, , , ,20 33, , % 50, , % 25, , , , , , , % 3, % 4, , ,00 8,00 4,00 10% 8,00 4,00 10% 19, , ,00-22,00-10% -22,00-10% 5, , , ,45 6, % 6, % 99, , , ,00 105,00 13, % 105,00 13, % % % 39, , , ,00 50,00 16, % 50,00 16, % 130, , , ,00 130,00-9, % 130,00-9, % 39, , , ,00 45,00 7, % 45,00 7, % 1/18/2018 2:39:19 PM Page 5 of 11

25 Comparison Report with Notes Parent Account Number Code OTHER UTILITIES 26, , , ,00 19,00-3, % 19,00-3, % MOTOR VEHICLE EQPT REPAIR/MT 43, , , ,00 10,00-25, % 10,00-25, % Building Repair & Maintenance % % Building Repair & Maintenance - HV % % Building Repair & Maintenance - El % % Fixed Plant Eqpt Repair & Maintena ,50 1,50 % 1,50 1,50 % Fixed Plant Eqpt Repair & Maintena ,50 2,50 % 2,50 2,50 % FIXED PLANT EQPT REPAIR/MT 35, , , ,00 56,00 36,00 18% 56,00 36,00 18% Plumbing Repair & Maintenance - D 2, ,00 6,00 % 6,00 6,00 % Plumbing Repair & Maintenance % % WORKERS' COMPENSATION INSUR 1, , ,04-4, % 2, , % WORKERS' COMPENSATION INSUR 10, , EXTERMINATION SERVICES 3, , , , , % 3, % SANITATION & DISPOSAL SERVICES 4, ,00 8,00 % 8,00 8,00 % PROTECTION/SECURITY SERVICES % % HOUSEHOLD/INSTITUTIONAL EQPT 1, ,80-1,80-10% -1,80-10% Total Function: MAINTENANCE & OPERATIONS: 704, , , , ,72-14, % 736, , % Function: BUSINESS OFFICE SALARY - ADMINISTRATOR 65, , , , , % 106, , % SALARIES & FULL-TIME EMPLOYEES 97, , , , ,01-148, % 164, , % FICA - COUNTY CONTRIBUTION 9, , , , % 20,71-1, % FICA - COUNTY CONTRIBUTION - AD 4, , FICA - COUNTY CONTRIBUTION - AD 7, , IPERS - CO CONTRIBUTION 11, , ,14-3, % 25, % IPERS - COUNTY CONTRIBUTION - A 5, , IPERS - COUNTY CONTRIBUTION - A 8, , EMP GROUP INS - CO CONTRIBUTIO 39, , , , % 67, , % EMP GROUP INS - CO CONTRIBUTIO 425, ,00 200,00 % 200,00 200,00 % $69,000 was budgeted for insurance, $551,302 was for HRA usage - HRA usage now goes to health insurance accounts by function EMP GROUP INS - CO CONTRIBUTIO 47, , UNEMPLOYMENT COMPENSATION 11,62 34, , ,00 25,00-4, % 25,00-4, % FOOD & PROVISIONS - EMPLOYEE M ,00 1,00 % 1,00 1,00 % STATIONARY/FORMS/GEN OFFICE S 7, , , ,00 6,00 % 6,00 % MAGAZINES, PERIODICALS & BOOK ,95 1, % 1, % INFORMATION TECHNOLOGY - PRIN 6, , , ,40 17,00 13,60 40% 17,00 13,60 40% MISC ADVERTISING 1, ,09 2,00 3,27 1, % 3,27 1, % POSTAGE & MAILING 3, , , ,10 4, % 4, % TELEPHONE/TELEGRAPH SERVICES 65, , , ,00 4,00-27, % 4,00-27, % Notes 1/18/2018 2:39:19 PM Page 6 of 11

26 Comparison Report with Notes Parent Account Number Code ACCOUNTING/AUDITING - COST AL 232, , , , , , % 450,00 58, % ACCOUNTING, AUDITING, CLERICAL 140, , , ,30 33,00 5, % 33,00 5, % MAINTENANCE OF COMPUTER SOF 9, ,00 25,00 % 25,00 25,00 % EDUCATIONAL & TRAINING SERVIC 37, , , ,00 20,00 % 20,00 % ENGINEERING SERVICES 33, , ,70-36,70-10% -36,70-10% LEGAL & COURT-RELATED SERVICES 43, ,50 5,50 % 5,50 5,50 % MEDICAL & HEALTH SERVICES 7, , , ,60 8,50 4, % 8,50 4, % PLANNING & MANAGEMENT CONS 2, ,00-10,00-10% -10,00-10% TORT LIABILITY 54,76 54,76 35, , ,00-199, % 75,00-199, % REAL PROPERTY INSURANCE 7, REAL PROPERTY INSURANCE WORKERS' COMPENSATION INSUR 1, ,58 3,80-1, % 4,15-1, % WORKERS' COMPENSATION INSUR 5, , CREDIT & BACKGROUN INFORMAT 50 1,50 1,50 % 1,50 1,50 % MISCELLANEOUS - OVERPAYMENTS 6, , ,00 10,00 % 10,00 10,00 % INFORMATION TECHNOLOGY - WIR , OFFICE EQUIPMENT & FURNITURE 2, , ,00-1,00-10% -1,00-10% Total Function: BUSINESS OFFICE: 857, ,497, , ,809, ,250, , % 1,279,51-529, % Function: RESIDENTIAL CARE MINOR EQUIPMENT - SUPPLIES 10 Total Function: RESIDENTIAL CARE: 10 Function: SOCIAL WORKERS SALARIES & FULL-TIME EMPLOYEES 54, , , , ,09 7, % 228,62 16, % FICA - COUNTY CONTRIBUTION 8, , , % 17,49 1, % FICA - COUNTY CONTRIBUTION 4, , IPERS - COUNTY CONTRIBUTION 10, , , , % 21, % IPERS - COUNTY CONTRIBUTION 4, , EMP GROUP INS - CO CONTRIBUTIO 33, ,20 58, , % 67, , % EMP GROUP INS-CO CONTRIBUTIO 18, , EDUCATIONAL & TRAINING SERVIC % % WORKERS' COMPENSATION INSUR 1, ,50 3,36-3, % 3, , % WORKERS' COMPENSATION INSUR 6, , Total Function: SOCIAL WORKERS: 87, , , , , , % 339, , % Function: INTERMEDIATE CARE FACILITY SALARIES & FULL-TIME EMPLOYEES SALARIES & FULL-TIME EMPLOYEES SALARIES & FULL-TIME EMPLOYEES TEMP & PART-TIME EMPLOYEES - C OVERTIME & SHIFT PAY - RN 28, , ,365, ,00-1,247, % 118,90-1,246, % 138, , , ,00 50,00 % 50,00 50,00 % 828, , , ,00 662,00 % 669,67 669,67 % 463, , , ,00 623,00 % 618, , % 6, , , ,02 35,02 % 42,65 42,65 % Notes 1/18/2018 2:39:19 PM Page 7 of 11

27 Comparison Report with Notes Parent Account Number Code Notes OVERTIME & SHIFT PAY - LPN 1, , , ,00 6,00 % 10, , % OVERTIME & SHIFT PAY - CNA 121, , , , ,00-15, % 220, , % FICA - COUNTY CONTRIBUTION 62, , ,30 8, % 132, , % FICA - COUNTY CONTRIBUTION - RN 2, FICA - COUNTY CONTRIBUTION - LP 10, , FICA - COUNTY CONTRIBUTION - CN 108, , IPERS - COUNTY CONTRIBUTION 68, , ,60-4, % 163, , % IPERS - COUNTY CONTRIBUTION - R 3, IPERS - COUNTY CONTRIBUTION - L 12, , IPERS - COUNTY CONTRIBUTION - C 117, , EMP GROUP INS - CO CONTRIBUTIO 190, ,20 358,70 27, % 358,70 27, % EMP GROUP INS - CO CONTRIBUTIO EMP GROUP INS - CO CONTRIBUTIO -10,91-11, EMP GROUP INS - CO CONTRIBUTIO 303, , FOOD & PROVISIONS - EMPLOYEE M 11, ,00 24,00 % 20,00 20,00 % FOOD 53, , , ,00 20,00-25, % 20,00-25, % DIETARY SUPPLIES , ,60 2,10 42% 2,60 2,10 42% MINOR EQUIPMENT - SUPPLIES % % MEDICAL & LABORATORY SUPPLIES 1, ,10 1,07 3,566.67% 1,10 1,07 3,566.67% LABORATORY SUPPLIES OXYGEN / RESPIRATORY THERAPY S 2, % % NON-PRESCRIPTION DRUGS PROGRAMMING SUPPLIES - GEMIN 5, , , ,00 6, % 6, % PROGRAMMING SUPPLIES 3, , , ,00 4,00-4,00-5% 4,00-4,00-5% SHELTERED WORKSHOP SERVICES 294, , , ,00 293,00 % 324,00 31, % Adding one resident EDUCATIONAL & TRAINING SERVIC , , ,75 1,25 25% 8, , ,511.00% EDUCATION & TRAINING SERVICES 7,92 7,92 % 1,50 1,50 % MEDICAL & HEALTH SERVICES % 50 % OCCUPATIONAL THERAPY SERVICES , ,50 1,50-6,00-8% 1,50-6,00-8% PHYSICAL THERAPY SERVICES % 50 % SPEECH THERAPY SERVICES % % PHARMACY SERVICES 3, , , ,50 4, % 4, % LABS % % Occupational Therapy Services - M 1, ,00 6,00 % 6,00 6,00 % Physical Therapy Services - Medica 3, ,50 8,50 % 8,50 8,50 % Speech Therapy Services - Medicar 1, ,00 5,00 % 5,00 5,00 % WORKERS' COMPENSATION INSUR 8, , , , % 26, , % 1/18/2018 2:39:19 PM Page 8 of 11

28 Comparison Report with Notes Parent Account Number Code WORKERS' COMPENSATION INSUR 42, , Total Function: INTERMEDIATE CARE FACILITY: 2,543, ,451, ,331, ,569, ,711, , % 2,826, , % Notes Total Expense: 10,613, ,086, ,710, ,019, ,800, , % 12,124,26 104, % Total Fund: SUNNYCREST ENTERPRISE FUND: -973, ,165, , , , ,95-5,667.80% -71, , % Report Total: -973, ,165, , , , ,95-5,667.80% -71, , % 1/18/2018 2:39:19 PM Page 9 of 11

29 Comparison Report with Notes Group Summary Parent Functio Fund: SUNNYCREST ENTERPRISE FUND Revenue LIFE ENRICHMENT 11, , , ,40 4, , % 1,20-7, % NURSING 4,506, ,544, ,146, ,590, ,590, % 5,594, , % DIETARY SERVICES , ENVIRONMENTAL SERVICES MAINTENANCE & OPERATIONS 43, , , , , % 75,62 18, % BUSINESS OFFICE 1,985, ,450, , ,845, ,761, ,084, % 2,809,60-36, % RESIDENTIAL CARE 133, , ,10-45,10-10% -45,10-10% INTERMEDIATE CARE FACILITY 3,002, ,139, ,084, ,488, ,488, % 3,571, , % Total Revenue: 9,640, ,251, ,320, ,035, ,918, ,116, % 12,052, , % Expense LIFE ENRICHMENT 262, , , , ,39 4, % 274, , % NURSING 4,230, ,166, ,213, ,362, ,534,05 171, % 4,747,27 385, % DIETARY SERVICES 926, , , ,046, ,047,94 1, % 989,57-56, % ENVIRONMENTAL SERVICES 1,002, , , , ,78 26, % 929,84 3, % MAINTENANCE & OPERATIONS 704, , , , ,72-14, % 736, , % BUSINESS OFFICE 857, ,497, , ,809, ,250, , % 1,279,51-529, % RESIDENTIAL CARE SOCIAL WORKERS 87, , , , , , % 339, , % INTERMEDIATE CARE FACILITY 2,543, ,451, ,331, ,569, ,711, , % 2,826, , % Total Expense: 10,613, ,086, ,710, ,019, ,800, , % 12,124,26 104, % Total Fund: SUNNYCREST ENTERPRISE FUND: -973, ,165, , , , ,95-5,667.80% -71, , % Report Total: -973, ,165, , , , ,95-5,667.80% -71, , % 1/18/2018 2:39:19 PM Page 10 of 11

30 Comparison Report with Notes Fund Summary Parent Fund SUNNYCREST ENTERPRISE FUND -973, ,165, , , , ,95-5,667.80% -71, , % Report Total: -973, ,165, , , , ,95-5,667.80% -71, , % 1/18/2018 2:39:19 PM Page 11 of 11

31 Dubuque County, IA Comparison Report with Notes Account Summary Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Fund: GENERAL BASIC Revenue Function: COUNTY FARM OPERATIONS LAND 4,00 2,00 1,320,00 1,320,00 1,320,00 % -1,320,00-10% Total Function: COUNTY FARM OPERATIONS: 4,00 2,00 1,320,00 1,320,00 1,320,00 % -1,320,00-10% Function: GENERAL PURPOSES (TAXES) CURRENT NET PROPERTY TAXES 13,289, ,937, ,002, ,872, ,348, , % 15,552, ,679, % DELINQUENT PROPERTY TAXES 5, ,00 1,50-3,50-7% 1,50-3,50-7% MOBILE HOME TAXES 28, , , ,00 28,00 % 28,00 % MONEYS & CREDITS TAXES-CO SHA 24, , , ,50 32,00 3, % 32,00 3, % PARI-MUTUEL WAGERING TAX 17, , , ,00 25,00 % 25,00 % EXCURSION BOAT GAMBLING TAX 342, , , ,00 325,00 % 325,00 % CASINO GAMBLING TAX 248, , , ,00 238,00 % 238,00 % UTILITY REPLACEMENT EXCISE TAX 365, , , ,27 385,00-7, % 385,00-7, % HOMESTEAD TAX CREDIT 430, , , , , , % 436, , % ELDERLY & DISABLED TAX CREDIT 15, , ,50 14,00-2, % 14,00-2, % AGRICULTURAL LAND TAX CREDIT 42, , , ,60 41, , % 41, , % BUSINESS PROPERTY TAX CREDIT 320, , , ,40 398, , % 398, , % FAMILY FARM TAX CREDIT 15, , ,10 16,00 3, % 16,00 3, % MILITARY SERVICE REPLACEMENT 7, , , ,00 6, % 6, % COMMERCIAL & INDUSTRIAL REPLA 507, , , , , , % 460, , % FEDERAL GOVERNMENT % % LOCAL GOVERNMENTS 13, , , ,70 6, , % 6, , % Total Function: GENERAL PURPOSES (TAXES): 15,672, ,365, ,277, ,283, ,763, , % 17,967, ,683, % Function: PENALTY PENALTY & INTEREST-CURRENT 190, , , ,50 180,00-25, % 180,00-25, % PENALTY & INTEREST DELINQUENT 10,78 25, , ,00 11,25 1, % 11,25 1, % PEN & INT- MOBILE HOME 6, , , ,75 11,00-2,75-2% 11,00-2,75-2% Total Function: PENALTY: 207, , , ,25 202,25-27, % 202,25-27, % Function: OPERATING TRANSFERS FROM OTHER BUDGETARY FUNDS 2,750,00 1,50 4,00 2, % 2, % Total Function: OPERATING TRANSFERS: 2,750,00 1,50 4,00 2, % 2, % Notes 1/13/2018 1:10:12 PM Page 1 of 9

32 Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Notes Function: LAND USE & BLDG CONTROLS CDBG - Smart Planning Otr Gen Gov't Fee - Erosion Contro 14, , ,23 12,00 12,00 % 12,00 12,00 % Dept Asking move to Rural Fund? Total Function: LAND USE & BLDG CONTROLS: 14, , ,23 12,00 12,00 % 12,00 12,00 % Function: COMMUNITY ECONOMIC DEVELOPMENT MISC REIMBURSEMENTS 22, Total Function: COMMUNITY ECONOMIC DEVELOPMENT: 22, Function: GENERAL COUNTY MANAGEMENT Other Admin Grants - Haz Mitigatio Land - billboard 1, , , , , % 1, , % EQUIPMENT & MACHINERY Rent of Eqpt & Machinery - Commu 12, , , , % 13, , % Misc Reimb - Cost Allocation repor 62, MISCELLANEOUS 1, ,00 14,00 14, SALE OF CAPITAL ASSETS 40 9, ,25 9,25 Total Function: GENERAL COUNTY MANAGEMENT: 77, , , , , % 14, , % Total Revenue: 15,998, ,364, ,677, ,834, ,339, , % 18,197, , % Expense Function: OPERATING TRANSFERS TO GENERAL SUPPLEMENTAL FUND 3,250, TO OTHER BUDGETARY FUNDS Total Function: OPERATING TRANSFERS: 3,250,00 Function: SERVICES TO ELDERLY Contrib to Otr Gov't & Org - Sunnyc 1,930, ,424, ,878, ,750,00-1,128, % 2,800,00-78, % INTERFUND LOAN Total Function: SERVICES TO ELDERLY: 1,930, ,424, ,878, ,750,00-1,128, % 2,800,00-78, % Function: OTHER SOCIAL SERVICES Contrib to Otr Gov't & Org - RSVP 5,20 5,20 5,20 5,20 5,20 % 5,20 % Contrib to Otr Gov't & Org - Project 19, ,50 5,00 5,00 % 5,00 % Contrib to Otr Gov't & Org - Rivervi 62,80 62,80 62,80 62,80 62,80 % 62,80 % Contrib to Otr Gov't & Org - Emerg 20, , , , , % 20, % Contrib to Otr Gov't & Org - Operat 5, Contrib to Otr Gov't & Org - Maria 12,00 12,00 12,00 12,00 12,00 % 12,00 % Total Function: OTHER SOCIAL SERVICES: 124, , , , , % 105, % Function: ANIMAL SHELTER Contrib to Otr Gov't & Org - Human 16, , , Total Function: ANIMAL SHELTER: 16, , , /13/2018 1:10:12 PM Page 2 of 9

33 Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Function: ANIMAL BOUNTIES & STATE APIARIST Agricultural/Horticultural Serv - Ap % % Total Function: ANIMAL BOUNTIES & STATE APIARIST: % % Function: LAND USE & BLDG CONTROLS Planning & Mgmt Consult - Urban C 43, , Total Function: LAND USE & BLDG CONTROLS: 43, , Function: COMMUNITY ECONOMIC DEVELOPMENT Dues & Membership - Dubuque Are % 60 % Contrib to Otr Gov't & Org - ECIA 51, , , , , , % 36, , % Contrib to Otr Gov't - East Central D 5,00 5,00 5,00 5,00 % 5,00 5,00 % Contrib to Otr Gov't & Org - Greate 93,60 93,60 112,00 112,00 112,00 % 112,00 % Contrib to Otr Gov't & Org - CVB 25,00 25,00 25,00 25,00 25,00 % 25,00 % Contrib to Otr Gov't & Org - Operat 5,00 5,00 5,00 5,00 % 5,00 % Contrib to Otr Gov't & Org - Dubuq 32,00 32,00 38,00 38,00 38,00 % 38,00 % Contrib to Otr Gov't & Org - Asbury 10,00 10,00 10,00 10,00 10,00 % 10,00 % Contrib to Otr Gov't & Org - Flexste 1,322,30 1,320,00 1,322,30 2, % 300,00-1,020, % Total Function: COMMUNITY ECONOMIC DEVELOPMENT: 216, , ,553, ,541, ,554, , % 532, ,009, % Function: HISTORICAL PRESERVATION Contrib to Otr Gov't & Org - Dubuq 72,00 72,00 72,00 72,00 72,00 % 72,00 % Contrib to Otr Gov't & Org - Dyersv Contrib to Otr Gov't & Org - New V Contrib to Otr Gov't & Org - Tri-Cou Total Function: HISTORICAL PRESERVATION: 72,00 72,00 72,00 72,00 72,00 % 72,00 % Function: FAIRGROUNDS Contrib to Otr Gov't & Org - Dubuq 20,00 20,00 20,00 20,00 20,00 % 20,00 % Total Function: FAIRGROUNDS: 20,00 20,00 20,00 20,00 20,00 % 20,00 % Function: TOWNSHIP OFFICIALS Other Pay - Township Trustees 6,47 6, , , , % 12, % Total Function: TOWNSHIP OFFICIALS: 6,47 6, , , , % 12, % Function: GENERAL COUNTY MANAGEMENT Accounting, Auditing - Cost Allocati 7, Revolving Loan - Rural Loan Fund 78, ,00 50,00 50,00 50,00 % -50,00-10% Revolving Loan - Emerg Medical Se 35,00 25, MISCELLANEOUS Other Services - Haz Mitigation Pla Clearing - Cost Allocation report -270, , ,25-550,00-466,50 83, % -466,50 83, % Total Function: GENERAL COUNTY MANAGEMENT: -148, , , ,00-416,50 83, % -466,50 33, % Notes 1/13/2018 1:10:12 PM Page 3 of 9

34 Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Function: OTHER POLICY & ADMINISTRATION Dues & Memberships - Urban Coun 20,00 20,00 10, ,00 20,00 % 20,00 % Contrib to Otr Gov't & Org - Labor/ 6,00 6,00 6,00 6,00 6,00 % 6,00 % Total Function: OTHER POLICY & ADMINISTRATION: 26,00 26,00 16, ,00 26,00 % 26,00 % Total Expense: 5,557, ,447, ,582, ,156, ,123, ,032, % 3,101, ,054, % Total Fund: GENERAL BASIC: 10,440, ,917, ,095, ,677, ,215, ,537, % 15,095,87 1,417, % Fund: GENERAL SUPPLEMENTAL Revenue Function: GENERAL PURPOSES (TAXES) CURRENT NET PROPERTY TAXES DELINQUENT PROPERTY TAXES MOBILE HOME TAXES UTILITY REPLACEMENT EXCISE TAX HOMESTEAD TAX CREDIT ELDERLY & DISABLED TAX CREDIT AGRICULTURAL LAND TAX CREDIT BUSINESS PROPERTY TAX CREDIT FAMILY FARM TAX CREDIT MILITARY SERVICE REPLACEMENT COMMERCIAL & INDUSTRIAL REPLA 6,842, ,412, ,513, ,868, ,094, , % 8,772, , % 2, , , % 85-2, % 14, , , ,00 15,00-4, % 15,00-4, % 188, , , , , , % 217, , % 221, , , , , , % 246, , % 7, , , , % 7, % 21, , , , , % 23, % 164, , , ,20 244, , % 224, , % 7, , ,20 8,20 % 8,20 % 3, , , ,60 3, % 3, % 261, , , , , , % 259, , % 7,737, ,364, ,025, ,763, ,120, ,56 9,779, ,016, Total Function: GENERAL PURPOSES (TAXES): 4.08% 11.60% Function: OPERATING TRANSFERS FROM GENERAL BASIC FUND 2,750,00 Total Function: OPERATING TRANSFERS: 2,750,00 Total Revenue: 10,487, ,364, ,025, ,763, ,120, , % 9,779, ,016, % Expense Function: OPERATING TRANSFERS TO OTHER BUDGETARY FUNDS 2,750,00 750,00 750,00 % 750,00 % Re-Est transfer to health insurance fund Total Function: OPERATING TRANSFERS: 2,750,00 750,00 750,00 % 750,00 % Function: EMERGENCY MANAGEMENT Other Mach & Eqpt - Public Safety 414, , , , , % -445, % Re-Est transfer to 911 for radios Total Function: EMERGENCY MANAGEMENT: 414, , , , , % -445, % Total Expense: 414, ,164, , ,195, ,195, % 750,00-445, % Total Fund: GENERAL SUPPLEMENTAL: 10,072, ,200, ,778, ,568, ,925, , % 9,029, ,461, % Notes 1/13/2018 1:10:12 PM Page 4 of 9

35 Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Fund: MH-DD SERVICES FUND Revenue Function: GENERAL PURPOSES (TAXES) CURRENT NET PROPERTY TAXES 3,625, ,621, , ,476, ,625,38 149, % 1,761, , % DELINQUENT PROPERTY TAXES 1, , , % , % MOBILE HOME TAXES 7, , , ,00 2,50 1,50 15% 2,50 1,50 15% UTILITY REPLACEMENT EXCISE TAX 99, , , , , % 43, % HOMESTEAD TAX CREDIT 117, , , ,70 49,47-61, % 49,47-61, % ELDERLY & DISABLED TAX CREDIT 4, , ,00 1,63-2, % 1,63-2, % AGRICULTURAL LAND TAX CREDIT 11, , , ,90 4, , % 4, , % BUSINESS PROPERTY TAX CREDIT 87, , , ,50 45, , % 45, , % FAMILY FARM TAX CREDIT 4, , ,10 1, , % 1, , % MILITARY SERVICE REPLACEMENT 1, , , % , % COMMERCIAL & INDUSTRIAL REPLA 138, , , ,04 52, , % 52, , % Total Function: GENERAL PURPOSES (TAXES): 4,099, ,829, ,009, ,759, ,827,45 68, % 1,963, , % Total Revenue: 4,099, ,829, ,009, ,759, ,827,45 68, % 1,963, , % Total Fund: MH-DD SERVICES FUND: 4,099, ,829, ,009, ,759, ,827,45 68, % 1,963, , % Fund: RURAL SERVICES BASIC Revenue Function: GENERAL PURPOSES (TAXES) CURRENT NET PROPERTY TAXES DELINQUENT PROPERTY TAXES MOBILE HOME TAXES UTILITY REPLACEMENT EXCISE TAX HOMESTEAD TAX CREDIT ELDERLY & DISABLED TAX CREDIT AGRICULTURAL LAND TAX CREDIT BUSINESS PROPERTY TAX CREDIT FAMILY FARM TAX CREDIT MILITARY SERVICE REPLACEMENT COMMERCIAL & INDUSTRIAL REPLA 4,013, ,365, ,494, ,383, ,486, , % 4,891, , % 5, ,00 1,50-3,50-7% 1,50-3,50-7% 11, , , , , % 11, % 92, , , , , % 114, % 105, , , ,80 108,80-1, % 108,80-1, % 1, , ,00 1,50-1,50-5% 1,50-1,50-5% 42, , , ,42 41, , % 41, , % 45, , , ,50 59, , % 59, , % 15, , ,00 17,00-42, % 17,00-42, % 1, , , ,80 1, % 1, % 50, , , , , , % 48, , % 4,387, ,766, ,710, ,803,35 4,892, , ,297, , Total Function: GENERAL PURPOSES (TAXES): 1.85% 10.28% Total Revenue: 4,387, ,766, ,710, ,803,35 4,892, , % 5,297, , % Expense Function: OTHER NONPROGRAM CURRENT EXP CONTRIBUTIONS TO OTHER GOVT & 522, , , ,54 570,54-70, % 581, , % Dept Asking Library Agency Total Function: OTHER NONPROGRAM CURRENT EXP: 522, , , ,54 570,54-70, % 581, , % Notes 1/13/2018 1:10:12 PM Page 5 of 9

36 Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Notes Function: OPERATING TRANSFERS TO SECONDARY ROAD FUND 3,592, ,844, ,162, ,967, ,857, , % 4,220, , % TO OTHER BUDGETARY FUNDS 205, , , ,00 374,80 109, % 340,00 75, % Dept Asking Zoning - $ 265,000 Small Cities RPA - $ 75,000 Total Function: OPERATING TRANSFERS: 3,797, ,085, ,388, ,232, ,232, % 4,560, , % Function: ANIMAL SHELTER Contrib to Otr Gov't & Org - Human 13, , , % 25,00 25,00 % Dept Asking is this a contracted amount? Total Function: ANIMAL SHELTER: 13, , , % 25,00 25,00 % Function: LAND USE & BLDG CONTROLS Planning & Mgmt Consult - Urban C 45, , , % 46, , % Dept Asking is this correct amount? Total Function: LAND USE & BLDG CONTROLS: 45, , , % 46, , % Total Expense: 4,320, ,627, ,769, ,873, ,873, % 5,214, , % Total Fund: RURAL SERVICES BASIC: 66, , , , , , % 82, , % Fund: LT CAPITAL PROJECTS Expense Function: OPERATING TRANSFERS TO OTHER BUDGETARY FUNDS 2,200,00 2,200,00 Re-Est Transfer to Capital Projects for City View project Total Function: OPERATING TRANSFERS: 2,200,00 2,200,00 Total Expense: 2,200,00 2,200,00 Total Fund: LT CAPITAL PROJECTS: 2,200,00 2,200,00 Fund: DEBT SERVICE Revenue Function: GENERAL PURPOSES (TAXES) CURRENT NET PROPERTY TAXES DELINQUENT PROPERTY TAXES MOBILE HOME TAXES UTILITY REPLACEMENT EXCISE TAX HOMESTEAD TAX CREDIT ELDERLY & DISABLED TAX CREDIT AGRICULTURAL LAND TAX CREDIT BUSINESS PROPERTY TAX CREDIT FAMILY FARM TAX CREDIT MILITARY SERVICE REPLACEMENT COMMERCIAL & INDUSTRIAL REPLA 554, ,359, ,198, ,183, ,157, , % 358, ,825, % , , ,00 3, ,823.08% % 1, , , ,00 4,20 2,20 11% 60-1,40-7% 13, , , , , % 7,00-45, % 16, , , ,50 60, , % 9, , % , , , % % 1, , , ,60 5, , % % 14, , , ,00 64, , % 10, , % , ,50 2, % % , % % 22, , , ,50 74, , % 11, , % 626, ,662, ,334, ,334, ,427, , , ,935, Total Function: GENERAL PURPOSES (TAXES): 3.97% % 1/13/2018 1:10:12 PM Page 6 of 9

37 Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Function: OPERATING TRANSFERS FROM OTHER BUDGETARY FUNDS Total Function: OPERATING TRANSFERS: Total Revenue: 626, ,662, ,334, ,334, ,427, , % 399, ,935, % Total Fund: DEBT SERVICE: 626, ,662, ,334, ,334, ,427, , % 399, ,935, % Fund: DEBT SERVICE-EMERGENCY RADIO SYSTEM Revenue Function: GENERAL PURPOSES (TAXES) CURRENT NET PROPERTY TAXES DELINQUENT PROPERTY TAXES MOBILE HOME TAXES UTILITY REPLACEMENT EXCISE TAX HOMESTEAD TAX CREDIT ELDERLY & DISABLED TAX CREDIT AGRICULTURAL LAND TAX CREDIT BUSINESS PROPERTY TAX CREDIT FAMILY FARM TAX CREDIT MILITARY SERVICE REPLACEMENT COMMERCIAL & INDUSTRIAL REPLA % 721, , % % % % 1,59 1,59 % % 15,00 15,00 % % 24,80 24,80 % % % % 2, , % % 22, , % % % % % % 26, , % 816, , Total Function: GENERAL PURPOSES (TAXES): % % Total Revenue: % 816, , % Total Fund: DEBT SERVICE-EMERGENCY RADIO SYSTEM: % 816, , % Fund: DEBT SERVICE-CITY VIEW COMPLEX Revenue Function: GENERAL PURPOSES (TAXES) CURRENT NET PROPERTY TAXES DELINQUENT PROPERTY TAXES MOBILE HOME TAXES UTILITY REPLACEMENT EXCISE TAX HOMESTEAD TAX CREDIT ELDERLY & DISABLED TAX CREDIT AGRICULTURAL LAND TAX CREDIT BUSINESS PROPERTY TAX CREDIT FAMILY FARM TAX CREDIT MILITARY SERVICE REPLACEMENT % 1,183,93 1,183,93 % % % % 2, , % % 25,00 25,00 % % 40, , % % 1, , % % 3, , % % 37, , % % 1, , % % % Notes 1/13/2018 1:10:12 PM Page 7 of 9

38 Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code COMMERCIAL & INDUSTRIAL REPLA % 42, , % Total Function: GENERAL PURPOSES (TAXES): % 1,339, ,339, % Notes Total Revenue: % 1,339, ,339, % Total Fund: DEBT SERVICE-CITY VIEW COMPLEX: % 1,339, ,339, % Report Total: 25,305, ,748, ,159, ,270, ,214, , % 28,727, ,457, % 1/13/2018 1:10:12 PM Page 8 of 9

39 Comparison Report with Notes Fund Summary Parent YTD Activity Re-Est Dept Asking Fund Through Jan GENERAL BASIC 10,440, ,917, ,095, ,677, ,215, ,537, % 15,095,87 1,417, % GENERAL SUPPLEMENTAL 10,072, ,200, ,778, ,568, ,925, , % 9,029, ,461, % MH-DD SERVICES FUND 4,099, ,829, ,009, ,759, ,827,45 68, % 1,963, , % RURAL SERVICES BASIC 66, , , , , , % 82, , % LT CAPITAL PROJECTS 2,200,00 2,200, DEBT SERVICE 626, ,662, ,334, ,334, ,427, , % 399, ,935, % DEBT SERVICE-EMERGENCY RADIO SY % 816, , % DEBT SERVICE-CITY VIEW COMPLEX % 1,339, ,339, % Report Total: 25,305, ,748, ,159, ,270, ,214, , % 28,727, ,457, % 1/13/2018 1:10:12 PM Page 9 of 9

40 Dubuque County, IA Comparison Report with Notes Account Summary Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Fund: GENERAL SUPPLEMENTAL Expense Function: OPERATING TRANSFERS TO OTHER BUDGETARY FUNDS 1,015,00 507,50 Total Function: OPERATING TRANSFERS: 1,015,00 507,50 Total Expense: 1,015,00 507,50 Total Fund: GENERAL SUPPLEMENTAL: 1,015,00 507,50 Fund: HEALTH INSURANCE-DEDUCTIBLE Revenue Function: OPERATING TRANSFERS MISCELLANEOUS REIMBURSEMENT FROM GENERAL SUPPLEMENTAL FU 6, , , ,015,00 507,50 750,00 750,00 % -750,00-10% 1,021, , , ,00 750,00-750,00 Total Function: OPERATING TRANSFERS: % -10% Total Revenue: 1,021, , , ,00 750,00 % -750,00-10% Expense Function: OTHER COUNTY ENTERPRISES EMP GROUP INS-CO CONTRIBUTIO 833, ,231, ,602, ,350,00 3,578, ,228, % 3,578, ,228, % OTHER CAFETERIA CHARGES 141, , , ,00 165,00 % 165,00 % CLEARING -299, , ,219, ,00-500,00 % 500,00-10% Total Function: OTHER COUNTY ENTERPRISES: 676, , ,463, ,015,00 3,243, ,228, % 3,743, ,728, % Total Expense: 676, , ,463, ,015,00 3,243, ,228, % 3,743, ,728, % Total Fund: HEALTH INSURANCE-DEDUCTIBLE: 344, , ,435, ,00-2,493, ,228, % -3,743, ,478, ,312.81% Report Total: -670, , ,435, ,00-2,493, ,228, % -3,743, ,478, ,312.81% Notes 1/12/2018 6:20:56 PM Page 1 of 2