Balance Sheet. City of Liberty. As of 06/30/2018 CURRENT YEAR DEBIT. Fund 100 (GENERAL FUND) , , , ,

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1 Time: 3:38:23PM Balance Sheet Page: 1 As of 06/30/2018 ACCOUNT NUMBER DESCRPTON Assets DEBT CREDT Fund 100 (GENERAL FUND) DEBT PREVOUS YEAR CREDT PETTY CASH CASH N BANK CASH N BANK AGENCY FUND PROPERTY TAX CURRENT PROPERTY TAX REC PROR PROP TAX EST UNCOLL PROR Accrued interest receivable Accounts receivable Cash - Memorial Gardens CD's Equipment Reserve from nsurance Premiums Cash Memorial Gardens Totals for Current Assets , , , , , , , , , , , , , , , , , , , , , , Prepaid 4th of July Expenses Totals for Long Term Assets 8, , , , Accounts receivable - Map Fund T ota!s for Fixed Assets Total Assets 5, , , , , , Liabilities RETREMENT EMPLOYEES ACCOUNTS PAYABLE STATE TAX PAYABLE NSURANCE WTHHELD ACCRUED VACATON PAYABLE DUE TO Totals for Current Liabilities Total liabilities 4, , , , , , , , , , , , , , , Fund Balances FUND BALANCE GENERAL Totals for Fund Balances Total Fund Balances 420, , , , , , Excess of Revenue over Expenditure Total liabilities and Fund Balance 92, , , ,896.02

2 Balance Sheet Time: 3:38:23PM Page: 1 As of 06/30/2018 ACCOUNT NUMBER PREVOUS YEAR DESCRPTON DEBT CREDT DEBT CREDT Assets Fund 200 (WATER) Accrued interest receivable CASH N BANK 472, , Cash in bank - NT bond 3, ACCOUNTS RECEVABLE W&S 111, , BAD DEBT RESERVE 19, , CASH N BANK SHUGARS 11, , DUE FROM 12, , Debt Service Reserve Fund 103, , DEBT RESERVE , , C/B WATER METER DEPOSTS 69, , WATER METER REFUND AGENCY 56, , OSHKOSH RESERVE 11, , WATER CONST. ACCOUNT RECD Deferred outflows - pension 76, , ENGNEERNG FEE 1,984, ,984, Totals for Current Assets 3,176, , ,938, , Liberty Reservoir - Moccasin Creek 18, , PLANT/FXED ASSETS 11,489, ,474, ACCUMULATED DEPRECATON 6,256, ,973, WATER PLANT CONSTRUCTON 80, , WATER TOWER OSHKOSH PROJ 263, , Totals for Long Term Assets 11,850, ,256, ,836, ,973, Total Assets 8,750, ,786, Liabilities RETREMENT EMPLOYEES 3, , ACCOUNTS PAYABLE 33, , SALES TAX PAYABLE school tax payable 1, , STATE TAX PAYABLE NSURANCE WTHHELD Accrued Vacation 20, ,

3 Time: 3:38:23PM Balance Sheet Page: 2 As of 06/30/2018 ACCOUNT NUMBER DESCRPTON BONO NT PAYABLE CUSTOMER DEPOSTS Net pension liability T ota!s for Current Liabilities Bonds payable Bond Defeasance Deferred inflows - pension Totals for Long Term Liabilities Total Liabillties DEBT 13, , CREDT 6, , , , ,716, ,716, ,221, DEBT 13, , PREVOUS YEAR CREDT 6, , , , ,840, ,841, ,323, Fund Balances RETANED EARNNGS DEPRECATON DEBT SERVCE RESERVE Totals for Fund Balances Total Fund Balances 5,093, , , ,462, ,462, ,079, , , ,448, ,448, Excess of Revenue over Expenditure Total Liabilities and Fund Balance 66, ,750, , ,786,400.56

4 Time: 3:38:23PM Balance Sheet Page: 1 As of 06/30/2018 ACCOUNT NUMBER DESCRPTON Assets DEBT CREDT Fund 250 (Sewer Fund) DEBT PREVOUS YEAR CREDT Cash ln Bank Grant receivable Accounts Receivable ~- Sewer Lab Fee Receivable Other receivables Bad debt reserve Deferred Outflows Pensions Totals for Current Assets 95, , , , , , , , , , , , , , , , , Sewer expansion project Plant/fixed assets Land & options Accumulated depreciation Sewer plant construction ShuQars Line Extension EnQineerinQ fee Totals for Long Term Assets 5,075, , , ,622, , , ,891, ,326, ,326, , , , ,604, , , ,700, ,051, ,051, Debt service reserve fund Debt reserve Totals for Fixed Assets Total Assets 60, , , ,854, , , , ,016, Liabilities RETREMENT EMPLOYEES WWTP Construction RetainaQe Accounts Payable - Construction Accounts payable Sales tax payable STATE TAX PAYABLE NSURANCE WTHHELD Accrued vacation Net Pension Liability Net Pension Liability Totals for Current Liabilities 1, , , , , , , , , , , , ,

5 Time: 3:38:23PM Balance Sheet Page: 2 As of 06/30/2018 ACCOUNT NUMBER DESCRPTON Bond interest payable Bonds payable ~ Bond defeasance KA Loan Revenue Totals for Long Term liabilities Total Liabilities DEBT 7, , CREDT 3, ,575, ,862, ,441, ,886, DEBT 8, , PREVOUS YEAR CREDT 4, ,647, , ,075, ,614, Fund Balances WWTP Replacement Reserve Retained earninqs Depreciation reserve Debt service reserve Totals for Fund Balances Total Fund Balances 10, , ,291, , , ,401, ,391, ,346, , , ,455, ,455, Excess of Revenue over Expenditure Total Liabilities and Fund Balance 576, ,854, , ,016,091.28

6 Time: 3:38:23PM Balance Sheet Page: 1 As of 06/30/2018 ACCOUNT NUMBER DESCRPTON Assets DEBT CREDT Fund 300 (GAS) DEBT PREVOUS YEAR CREDT CASH N BANK GAS GAS CUSTOMER DEPOSTS ACCOUNTS RECEVABLE ACCOUNTS RECEVABLE PROR DUE FROM CD PURCHASED Accrued interest receivable GAS DEBT RESERVE AGENCY Deferred outflows - pension Totals for Current Assets 293, , , , , , , , ,174, , , , , , , , , , , , , FXED ASSETS LAND A CCU MALA TED DEPRECATON T ota!s for Long Term Assets Total Assets 647, , , ,330, , , , , , ,141, , , Liabilities RETREMENT EMPLOYEES ACCOUNTS PAYABLE SALES TAX PAYABLE UTLTY TAX PAYABLE STATE TAX PAYABLE NSURANCE WTHHELD Accrued vacation CUSTOMERS DEPOSTS Net pension liability Deferred inflows - pension Totals for Current Liabilities Tota\ Liabilities 3, , , , , , , , , , , , , , , , , , Fund Balances RETANED EARNNGS DEBT SERVCE RESERVE Totals for Fund Balances 92, , , , , ,661.53

7 Time: 3:38:23PM Balance Sheet Page: 2 As of 06/30/2018 ACCOUNT NUMBER DESCRPTON Total Fund Balances DEBT CREDT 601, PREVOUS YEAR DEBT CREDT 531, Excess of Revenue over Expenditure Total liabilities and Fund Balance 190, ,330, , ,141,341.80

8 Time: 3:38:23PM Balance Sheet Page: As of 06/30/2018 ACCOUNT NUMBER DESCRPTON Assets DEBT CREDT Fund 400 (SANTATON) DEBT PREVOUS YEAR CREDT CASH N BANK ACCOUNTS RECEVABLE GarbaQe Reserve BAD DEBT RESERVE DUE FROM AGENCY FUND GARBAGE Deferred Outflows - pension Totals for Current Assets 101, , , , , , , , , , , , , , , , , , EQUPMENT ACCUMULATED DEPRECATON Totals for Long Term Assets Total Assets 276, , , , , , , , , , Liabilities RETREMENT EMPLOYEES ACCOUNTS PAYABLE STATE TAX PAYABLE NSURANCE WTHHELD ACCRUED VACATON PAYABLE Net Pension Liability Deferred inflows - pension Totals for Current Liabilities Total Liabilities , , , , , , , , , , , Fund Balances RETANED EARNNGS Totals for Fund Balances Total Fund Balances 105, , , , , , Excess of Revenue over Expenditure Total Liabilities and Fund Balance 4, , , ,377.56

9 Time: 3:38:23PM Balance Sheet Page: As of 06/30/2018 ACCOUNT NUMBER DESCRPTON Assets CASH N BANK LAKE LBERTY DUE FROM Totals for Current Assets Total Assets DEBT Fund 500 (LAKE LBERTY) 3, , , , CREDT DEBT 3, , , , PREVOUS YEAR CREDT Fund Balances FUND BALANCE Totals for Fund Balances Total Fund Balances 4, , Excess of Revenue over Expenditure Total Liabilities and Fund Balance 4, , , , , ,316.82

10 Time: 3:38:23PM Balance Sheet As of 06/30/2018 Page: 1 ACCOUNT NUMBER DESCRPTON Assets DEBT CREDT Fund 600 (GLENWOOD CEMETERY) DEBT PREVOUS YEAR CREDT D2 GLENWOOD CASH N BANK Due to other funds CD/SAVNG/PERPETUAL/TRUST Totals for Current Assets 32, , , , , , , , , , Total Assets 84, , Fund Balances FUND BALANCE Totals for Fund Balances Total Fund Balances 90, , , , , , Excess of Revenue over Expenditure Total Liabilities and Fund Balance 5, , ,529.00

11 Date: 02119/2019 Time: 3:38:23PM Balance Sheet Page: 1 As of 06/30/2018 ACCOUNT NUMBER DESCRPTON Assets Cash - Restaurant Tax Restaurant Tax - Accounts Receivable Totals for Current Assets Total Assets DEBT Fund 700 (Restaurant tax) 21, , , , CREDT DEBT 18, , , , PREVOUS YEAR CREDT Liabilities Accounts payable T ola!s for Current Liabilities Total Liabilities 42, , , , , , Total Liabilities and Fund Balance 42, ,707.67

12 Time: 3:38:23PM Balance Sheet Page: 1 As of 06/30/2018 ACCOUNT NUMBER DESCRPTON Assets Amount to be provided - Fire Department Totals for Current Assets Total Assets DEBT Fund 900 (Long-term debt Fund) 722, , , CREDT DEBT 806, , , PREVOUS YEAR CREDT Liabilities Loan payable Totals for Long Term liabilities Total liabilities 722, , , , , , Total liabilities and Fund Balance 722, ,767.04

13 Time: 3:39:16PM Statement of Revenues & Expenditures Page: 1 Selecting on FUND from 1 DO to 900 CURRENT PEROD YEAR-TO-DATE Reimbursement from Tourism Commission BUDGET BUDGET ACTUAL 52, BUDGET ACTUAL %USED 96, nterest from Equipment Reserve Memorial Gardens nterest ncome PROPERTY TAX CURRENT 4, , PROPERTY TAX PROR , N LEU OF TAXES , MOTOR VEHCLE TAXES 1, , Casey County Memorial Garden TOURSM QUALTY OF LFE DONATON 43, , BULDNG PERMTS , ELECTRC FRANCHSE 95, TELECOMMUNCATONS TAX , FEMA Re-imbursement NTEREST FROM NOW ACCOUNT , FREWORKS DONATONS ARREST FEES , MSCELLANEOUS REVENUE 36, , CTY Grant ncome 35, , KLE 1, , HB 413 1, ,

14 Time: 3:39:16PM Statement of Revenues & Expenditures Page:2 Selectinq on FUND from 100 to 900 CURRENT PEROD YEAR-TO-DATE NSURANCE PREMUMS BUDGET BUDGET ACTUAL BUDGET ACTUAL 203, %USED ACCDENT REPORTS , NTEREST NCOME AGENCY WATER MANAGEMENT FEE 43, , GAS MANAGEMENT FEE 66, , GARABGE MANAGEMENT FEE 26, , Proceeds from sa!e of asset FRE DEPT. EQUPMENT GRANTS 11, STATE ROAD AD , Mineral Severance Tax , Sidewalk Grant - Schoo! 6, Ky - ASAP Grant , School resource officer revenue 21, COLLECTON FROM WATER 79, ,135, W&STAPS 6, RECONNECT FEES W&S , WATER PLANTNVATER SALES Sale of Equipment NTEREST NOW ACCOUNT , OSHKOSH NOW NT. DEBT RES

15 Time: 3:39:16PM Statement of Revenues & Expenditures Page:3 Selectinq on FUND from 100 to 900 CURRENT PEROD YEAR-TO-DATE COLLECTON FROM SEWER BUDGET BUDGET ACTUAL 20, BUDGET ACTUAL 417, % USED Sewaqe Dumpinq 36, SEWER TAPS Pretreatment ncome 2, , Sewer Donations 10, , NA Sale of Equipment lnterst NOW Account - Sewer CDBG Revenue WWTP UpQrade 5, , COLLECTON OF GAS 45, ,002, NTEREST NCOME 8, , GAS TAPS 2, RECONNECT FEES GAS MSCELLANEOUS NCOME Transfer to Qeneral per budqet 58, , MSCELLANEOUS NCOME 1, NTEREST NCOME Se!! of equipment CASH TO GENERAL FUND BLLNG GARBAGE 29, , NT FROM NOW

16 Statement of Revenues & Expenditures Time: 3:39:16PM Page:4 Selectinq on FUND from 100 to 900 CURRENT PEROD YEAR-TO-DATE t~~2w/'l,t10n BUDGET BUDGET ACTUAL BUDGET ACTUAL % USED MSCELLANEOUS CEMETERY LOTS SOLD 3, NTEREST FROM NVESTMENTS 1, N.O.W. ACCOUNT NTEREST Restaurant Tax ncome 24, , Total Revenues 401, ,032, Citv's portion of colleqe deficit 26, , Transers to/from qarbaqe KY ASAP GRANT 15, , , , PLANNNG COMMSSON SALARY MAYOR'S SALARY 12, , , , BULDNG NSPECTOR SALARY 4, , , CTY ATTORNEY SALARY 7, , , SALARES AND WAGES 39, , , , LBERTY RESCUE SQUAD 1, , , , Casey County Memorial Gardens , , SOCAL SECURTY 2, , , MEDCARE , RETREMENT 6, , , COUNCL SALARY 28, , , , NSURANCE 22, , ,

17 Statement of Revenues & Expenditures Time: 3:39:16PM Page: 5 t~~2w/;!,t10n Se!ectinq on FUND from 100 to 900 CURRENT PEROD YEAR-TO-DATE BUDGET BUDGET ACTUAL BUDGET ACTUAL % USED HEAL TH NSURANCE 7, , , WORKMAN COMPENSATON NS DUES/MCS MANT. AGREEMENT Leave expense AUDTOR & LEGAL FEES 6, , , P.V.A. FEE 5, , , Purchase Ready Mix Property 96, , UTLTES 7, , , POSTAGE & FREGHT , PARTS/SUPPLES/EQ. 2, , OFFCE/CLEANNG SUPPLES 1, , , , JULY 4TH FREWORKS SHOW 15, , , MSCELLANEOUS 10, , , PARKS/RECREATON 6, , , , LAKE LBERTY EXPENSE Veteran Memorial Wal! Liberty sland Capital Outlay - qeneral 5, , POLCE SALARES 217, , , , KLE 20, , , ,

18 Statement of Revenues & Expenditures Time: 3:39:16PM Page:6 Se!ectinq on FUND from 1 DO to 900 CURRENT PEROD YEAR-TO-DATE t~~8~/'ilt10n BUDGET BUDGET ACTUAL BUDGET ACTUAL %USED SOCAL SECURTY FCA 14, , , , MEDCARE 3, , , RETREMENT 38, , , , NSURANCE 24, , , , HEAL TH NSURANCE 42, , , , Annual Clothinq Allowance POLCE UNFORMS ALLOWANCE 1, , , , Police Druq Doq 1, , MANTENENCE/REPARS 2, , , VEHCLE PURCHASED 35, , UTLTES 4, , , PARTS/SUPPLES/EQUPMENT 7, , , NEW POLCE VEHCLES OFFCE SUPPLY 2, , , MOTOR FUEL 13, , , , MSCELLANEOUS 1, , , FRE CALLS 28, , , FRE CHEF SALARY 14, , , , FRE COMMSSON LOAN PAYMENT 11, , , , NEW FRE TRUCK LOAN PAYMENT 15, ,

19 Statement of Revenues & Expenditures Time: 3:39:16PM Page:? Selectinq on FUND from 1 DO to 900 CURRENT PEROD YEAR-TO-DATE t~~2w~tlon BUDGET BUDGET ACTUAL BUDGET ACTUAL %USED NSURANCE 7, , , Capital outlay 26, , MANTENANCE & REPARS 4, , , UTLTES 6, , , PARTS/SUPPLES/EQUPMENT 16, , , , MOTOR FUEL 1, , , Miscellaneous 6, , , School Sidewalk Grant Expenses STREET SGNS REPLACEMENT MANTENENCE & REPARS , ELECTRC STREET LGHTS 59, , , , PARTS/SUPPLES/EQ. 1, , , MSCELLANEOUS MAP FUND/STREET REPAR 106, Tranfers to/from Qas 58, , Debt Service - Colleqe BuildinQ principal 4, , Debt service - Col!eqe Buildinq interest expense 1, , WATER SALARES & WAGES 177, , , , SALES TAX 7, , , CASUAL LABOR 9, , , ,

20 Statement of Revenues & Expenditures Time: 3:39:16PM Page:8 Selectina on FUND from 100 to 900 CURRENT PEROD YEAR-TO-DATE ~~~2Mtt110N BUDGET BUDGET ACTUAL BUDGET ACTUAL % USED SOCAL SECURTY 10, , , MEDCARE 2, , , RETREMENT 31, , , , NSURANCE 20, , , HEAL TH NSURANCE 49, , , , Leave expense 2, , WORKMAN COMP NS TRANNG & CERTFCATON EXPENSES 1, , , AUDTORS FEE 3, , , UNFORMS 2, , , MANTENANCE & REPARS 15, , , UTLTES 57, , , , POSTAGE/FREGHT 1, , , PARTS/SUPPLES/ED. 120, , , , OFFCE/CLEANNG SUPPLES 2, , , , UTLTY TAX 32, , , , MOTOR FUEL 5, , , LAB FEE/TANKS 17, , , , MSCELLANEOUS 6, , , MANAGEMENT FEES 32, , , ,

21 Statement of Revenues & Expenditures Time: 3:39:16PM Page:9 ~~f8wtfy10n Selectinq on FUND from 100 to 900 CURRENT PEROD YEAR-TO-DATE BUDGET BUDGET ACTUAL BUDGET ACTUAL %USED OFFCE SUPPLES UNEMPLOYMENT NS HEALTH NS Water NT & PRNCPAL '64 7, , Depreciation 293, , W\/vTP UpQrade Proiect Expenses 4,046, SEWER PLANT SALARES 68, , , , SALES TAX - SEWER 6, , , CASUAL LABOR 1, , , , SOCAL SECURTY - SEWER 3, , , MEDCARE EXPENSE , RETREMENT SEWER 12, , , , NSURANCE - SEWER 20, , , HEAL TH NSURANCE 19, , , , Leave Expense 1, , Workers Comp ns TRANNG & CERTFCATON EXPENSES AUDTORS FEE 3, , , UNFORMS , MANTENANCE & REPARS 11, , , ,

22 Statement of Revenues & Expenditures Time: 3:39:16PM Page: 10 Selectinq on FUND from 100 to 900 CURRENT PEROD YEAR-TO-DATE ~~~8W~tlON BUDGET BUDGET ACTUAL BUDGET ACTUAL % USED UTLTES 50, , , , POSTAGE/FREGHT 1, , , PARTS & SUPPLES 50, , , , OFFCE & CLEANNG SUPPLES 1, , MOTOR FUEL 3, , LAB FEE 17, , , PRETREATMENT EXPENSES 23, , , , MSCELLANEOUS 1, , , , SLUDGE HAULNG 6, , MANAGEMENT FEES 10, , , , Sewer nt & Principal '64 4, , Depreciation Expense 275, , SALARES & WAGES 218, , , , SALES TAX 23, , , , CASUAL LABOR 13, , , , SOCAL SECURTY 13, , , MEDCARE 3, , , RETREMENT 38, , , , NSURANCE 12, , , HEAL TH NSURANCE 52, , , ,

23 Statement of Revenues & Expenditures Time: 3:39:16PM Selectinq on FUND from 100 to 900 Page: 11 CURRENT PEROD YEAR-TO-DATE f5~~2wi~tlon BUDGET BUDGET ACTUAL BUDGET ACTUAL % USED WORKMANS COMP NS Leave expense 3, , TRANNG & CERTFCATON EXPENSES 8, , , AUDTORS FEE 6, , , UNFORMS 2, , , MANT. & REPARS 10, , , UTLTES 7, , , POSTAGE/FREGHT 2, , , PARTS/SUPPLES/EQP. 30, , , , OFFCE/CLEANNG SUPPLES 1, , , , UTLTY TAX 26, , , , MOTOR FUEL 6, , , GAS PURCHASED (NATURAL) 300, , , , PSC FEES 10, , , DUES/MANT. AGREEMENT MSCELLANEOUS 7, , , MANAGEMENT FEES 66, , , , GAS METER REFUND Depreciation 11, , SALARES & WAGES 69, , , ,

24 Statement of Revenues & Expenditures Time: 3:39:16PM Page: 12 Selectinq on FUND from 100 to 900 CURRENT PEROD YEAR-TO-DATE t~~8w//lt10n BUDGET BUDGET ACTUAL BUDGET ACTUAL %USED CASUAL LABOR 9, , , , SOCAL SECURTY 4, , , MEDCARE 1, , RETREMENT 12, , , Leave expense NA NSURANCE 9, , , , HEAL TH NSURANCE 19, , , , WORKMAN COMP NS NA AUDTORS FEE 6, , , UNFORMS 1, , , DUMPSTER EXPENSES 3, , , MANT. & REPARS 8, , , , POSTAGE/FREGHT 1, , , PARTS/SUPPLES/EQUP. 20, , , , OFFCE/CLEANNG SUPPLES 1, , , MOTOR FUEL 15, , , , MSCELLANEOUS 1, , , MANAGEMENT FEES 26, , , , DUMPNG FEE 130, , , , Depreciation 16, , NA

25 Time: 3:39:16PM Statement of Revenues & Expenditures Page: 13 Selectin_ on FUND from 100 to 900 Electric/ Other Fees REPAR & MANT. PROPERTY TRUST FEE Transfer to Tourism Commission BUDGET BUDGET CURRENT PEROD ACTUAL , , YEAR-TO-DATE BUDGET ACTUAL %USED , , Total Expenditures 2,902, ,933, ,902, ,301, Excess of Revenues over Expenditures for Report -2,902, ,335, ,902, ,634.99