FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :26PM PAGE: 1

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1 COMBINED CASH INVESTMENT MARCH 31, 2018 COMBINED CASH ACCOUNTS CASH - COMBINED CKG ACCT. 2,688, CASH - COMBINED LGIP #1182 7,544, CASH - PAYROLL HRA/FSA 23, UTILITY CASH CLEARING TOTAL COMBINED CASH 10,256, CASH ALLOCATED TO OTHER FUNDS ( 10,256,564.23) TOTAL UNALLOCATED CASH CASH ALLOCATION RECONCILIATION 3 ALLOCATION TO PAYROLL PAYABLES CLEARING 138, ALLOCATION TO GENERAL FUND 3,889, ALLOCATION TO PUBLIC WORKS & STREETS FUND 1,201, ALLOCATION TO LIBRARY FUND 222, ALLOCATION TO RECREATION FUND 588, ALLOCATION TO AIRPORT FUND 172, ALLOCATION TO CAPITAL PROJECTS FUND ( 138,129.81) 31 ALLOCATION TO LOCAL OPTION TAX FUND 693, ALLOCATION TO GOLF FUND ( 325,028.28) 60 ALLOCATION TO WATER FUND 3,690, ALLOCATION TO SEWER FUND 121, TOTAL ALLOCATIONS TO OTHER FUNDS 10,256, ALLOCATION FROM COMBINED CASH FUND ( 10,256,564.23) ZERO PROOF IF ALLOCATIONS BALANCE.00 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :26PM PAGE: 1

2 PAYABLES CLEARING FUND ALLOCATIONS MARCH 31, 2018 ACCOUNTS PAYABLE TOTAL ACCOUNTS PAYABLE TOTAL UNALLOCATED ACCOUNTS PAYABLE ACCOUNTS PAYABLE ALLOCATION RECONCILIATION 10 ALLOCATION TO GENERAL FUND 195, ALLOCATION TO PUBLIC WORKS & STREETS FUND 8, ALLOCATION TO LIBRARY FUND 1, ALLOCATION TO RECREATION FUND 9, ALLOCATION TO AIRPORT FUND 6, ALLOCATION TO LOCAL OPTION TAX FUND 35, ALLOCATION TO GOLF FUND 28, ALLOCATION TO WATER FUND 38, TOTAL ALLOCATIONS TO OTHER FUNDS 325, ALLOCATION FROM PAYABLE CLEARING FUND ZERO PROOF IF ALLOCATIONS BALANCE 325, FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :26PM PAGE: 2

3 PAYABLES CLEARING FUND ALLOCATIONS MARCH 31, 2018 PAYROLL PAYABLES COBRA - DENTAL COBRA - VISION STATE P/R TAX LIABILITY 16, WORKERS COMP. PAYABLE 21, AFLAC COLONIAL IDAHO NCPERS GROUP LIFE OHIO NATIONAL LIFE FSA PAYABLE ( 84.29) HRA PAYABLE 100, HRA ADMIN FEE HEALTH INSURANCE PAYABLE VISION PAYABLE ( 40.67) UNUM LIFE INSURANCE.16 TOTAL PAYROLL PAYABLES 138, TOTAL UNALLOCATED PAYROLL PAYABLES 138, PAYROLL PAYABLES ALLOCATION RECONCILIATION TOTAL ALLOCATIONS TO OTHER FUNDS.00 ALLOCATION FROM PAYABLES CLEARING FUND ZERO PROOF IF ALLOCATIONS BALANCE.00 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :26PM PAGE: 3

4 BALANCE SHEET MARCH 31, 2018 FUND 01 ASSETS CASH ALLOCATED TO OTHER FUNDS ( 10,256,564.23) CASH - COMBINED CKG ACCT. 2,688, CASH - COMBINED LGIP #1182 7,544, CASH - PAYROLL HRA/FSA 23, UTILITY CASH CLEARING TOTAL ASSETS LIABILITIES AND EQUITY LIABILITIES ACCTS PAY ALLOCATED TO FUNDS TOTAL LIABILITIES TOTAL LIABILITIES AND EQUITY FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :26PM PAGE: 4

5 BALANCE SHEET MARCH 31, 2018 PAYROLL PAYABLES CLEARING ASSETS CASH IN THE COMBINED CASH FUND 138, TOTAL ASSETS 138, LIABILITIES AND EQUITY LIABILITIES COBRA - DENTAL COBRA - VISION STATE P/R TAX LIABILITY 16, WORKERS COMP. PAYABLE 21, AFLAC COLONIAL IDAHO NCPERS GROUP LIFE OHIO NATIONAL LIFE FSA PAYABLE ( 84.29) HRA PAYABLE 100, HRA ADMIN FEE HEALTH INSURANCE PAYABLE VISION PAYABLE ( 40.67) UNUM LIFE INSURANCE.16 TOTAL LIABILITIES 138, TOTAL LIABILITIES AND EQUITY 138, FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :26PM PAGE: 5

6 BALANCE SHEET MARCH 31, 2018 GENERAL FUND ASSETS CASH IN THE COMBINED CASH FUND 3,889, FINANCE-FRONT DESK CASH PD-PETTY CASH LGIP # ID PWR FRANCHISE 1,706, PROPERTY TAXES RECEIVABLE 3,411, CASELLE ACCOUNTS RECEIVABLE 1, ACCOUNT RECEIVABLE - LOT ( ) A/R UNBILLED LOT-TOURISM 58, DUE FROM GOLF FUND-NOTE RCVBL 85, GRANTS RECEIVABLE ( 36.48) ALLOWANCE FOR BAD DEBT ( ) PREPAID WORKERS COMP. INS. 44, TOTAL ASSETS 9,196, LIABILITIES AND EQUITY LIABILITIES AP ALLOCATED TO FUNDS 195, DUE TO OTHER FUNDS 9, DEFERRED REVENUE - PROP TAXES 3,400, DEPOSITS/EVIDENCE PROPERTY 1, TOTAL LIABILITIES 3,607, FUND EQUITY UNAPPROPRIATED FUND BALANCE: FUND BALANCE 5,576, FUND BAL-RESIDUAL EQUITY TRANS 14, REVENUE OVER EXPENDITURES - YTD ( 1,577.01) BALANCE - CURRENT DATE 5,589, TOTAL FUND EQUITY 5,589, TOTAL LIABILITIES AND EQUITY 9,196, FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :26PM PAGE: 6

7 REVENUES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT PROPERTY TAX REVENUE PROPERTY TAXES 19, ,559, ,055, , % INCREASE , , PROPERTY TAX GROWTH INCREASE , , PROPERTY TAX REPLACEMENT.00 14, , , PENALTY & INTEREST , , , TOTAL PROPERTY TAX REVENUE 20, ,586, ,387, , LICENSE & PERMIT REVENUE ANIMAL LICENSES , , BUSINESS LICENSE , , , ALCOHOLIC BEVERAGE LICENSE , , , VENDOR'S PERMIT , BUILDING PERMITS 5, , , , TOTAL LICENSE & PERMIT REVENUE 6, , , , FEE REVENUE PD-FINGERPRINTING , , , FRANCHISE FEES - CABLEONE.00 18, , , FRANCHISE FEES - IDAHO POWER.00 57, , , COPY/FAX/NOTARY SERVICES ( 20.00) GIS MAPS PLANNING AND ZONING FEES 8, , , ( 2,865.00) PLAN CHECK FEES 14, , , , TOTAL FEE REVENUE 23, , , , GRANT REVENUE FOUND-NAT'L ENDWOMENT FOR ARTS , , FEDERAL - EDWARD BYRNE GRANT , , FEDERAL - PD - BJA BODY ARMOR , FEDERAL - PD - HIGHWAY SAFETY.00 1, , , TOTAL GRANT REVENUE.00 2, , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :26PM PAGE: 7

8 REVENUES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT REVENUE SHARING & LIQUOR REV STATE LIQUOR DISTRIBUTION.00 52, , , SHARED REVENUE - STATE DISTRB , , , SHARED REVENUE - B & E DISTRIB 33, , , , TOTAL REVENUE SHARING & LIQUOR REV. 33, , , , FINES REVENUE PD-FINES AND COURT COSTS 2, , , , PARKING FINES , TOTAL FINES REVENUE 2, , , , INTEREST REVENUE INTEREST REVENUE 4, , , , TOTAL INTEREST REVENUE 4, , , , APPROPRIATED FUND BALANCE APPROPRIATED FUND BALANCE ,158, ,158, TOTAL APPROPRIATED FUND BALANCE ,158, ,158, CARRY FORWARD REVENUE CARRY FORWARD , , TOTAL CARRY FORWARD REVENUE , , INTER-FUND TRANSFER REVENUE ADMINISTRATIVE TRANSFER 49, , , , NETWORK ADMIN TRANSFER 11, , , , GIS TRANSFER 6, , , , TOTAL INTER-FUND TRANSFER REVENUE 67, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :26PM PAGE: 8

9 REVENUES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT OTHER REVENUE LOCAL OPTION TAX 35, , , , MCCALL AVENUE HOMES - RENT 1, , , , MISCELLANEOUS REVENUE , , , CASH OVER\(SHORT) (.66).0 TOTAL OTHER REVENUE 36, , , , TOTAL FUND REVENUE 193, ,742, ,719, ,976, FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :26PM PAGE: 9

10 GENERAL FUND MAYOR & COUNCIL PERSONNEL EXPENSE SALARIES AND WAGES 1, , , , FICA MEDICARE RETIREMENT - PERSI , WORKER'S COMPENSATION HEALTH INSURANCE 2, , , , DENTAL INSURANCE , , LIFE INSURANCE EMPLOYEE GOLF PASS RESERVE FOR HEALTHCARE , , TOTAL PERSONNEL EXPENSE 4, , , , OPERATING EXPENSE DEPARTMENT SUPPLIES ( ) TRAVEL AND MEETINGS , , ( ) UTILITY BILLING HARDSHIPS EMPLOYEE HOLIDAY PARTY.00 2, , , EMPLOYEE LONGEVITY AWARDS COMMITTEE RECOGNITION & AWARDS TOTAL OPERATING EXPENSE , , , INTER-FUND TRANSFER EXPENSE FUND TRANSFER-AIRPORT LOAN.00 1,299, ,299, FUND TRANSFER-GOLF 8, , , , TOTAL INTER-FUND TRANSFER EXPENSE 8, ,349, ,399, , COMMUNITY REQUESTS FOR FUNDS MCCALL TRANSIT 32, , , , MCPAWS.00 40, , WOODY DEBRIS PROGRAM , , TOTAL COMMUNITY REQUESTS FOR FUNDS 32, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :29PM PAGE: 10

11 GENERAL FUND COUNCIL CONTINGENCY FUNDED COUNCIL CONTINGENCY , , TOTAL COUNCIL CONTINGENCY , , TOTAL MAYOR & COUNCIL 45, ,484, ,643, , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 11

12 GENERAL FUND INFORMATION SYSTEMS PERSONNEL EXPENSE SALARIES AND WAGES 10, , , , OVERTIME PAY , , FICA , , , MEDICARE , , RETIREMENT - PERSI 1, , , , WORKER'S COMPENSATION HEALTH INSURANCE , , , DENTAL INSURANCE LIFE INSURANCE EMPLOYEE GOLF PASS EMPLOYEE RECOGNITION RESERVE FOR HEALTHCARE , , TOTAL PERSONNEL EXPENSE 13, , , , OPERATING EXPENSE DEPARTMENT SUPPLIES ( ) MINOR EQUIPMENT , , MOTOR FUELS AND LUBRICANTS , PROFESSIONAL SERVICES , , WEB PAGE , , TRAVEL AND MEETINGS BOOKS/PUBLICATIONS/SUBSCRIPTS PROFESSIONAL DEVELOPMENT , , TELEPHONE , , DIGITAL PHONE SYSTEM.00 11, , , COMMUNICATIONS - ETHERNET 1, , , , REPAIRS - COMPUTER EQUIP , , , REPAIRS - AUTOMOTIVE EQUIPMENT , , COMPUTER SOFTWARE , , , COMPUTER HARDWARE 11, , , , TOTAL OPERATING EXPENSE 12, , , , TOTAL INFORMATION SYSTEMS 26, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 12

13 GENERAL FUND CITY MANAGER PERSONNEL EXPENSE SALARIES AND WAGES 18, , , , FICA 1, , , , MEDICARE , , , RETIREMENT - PERSI 2, , , , WORKER'S COMPENSATION , HEALTH INSURANCE 4, , , , DENTAL INSURANCE , CONTRACT - BENEFITS , , LIFE INSURANCE EMPLOYEE RECOGNITION RESERVE FOR HEALTHCARE , , TOTAL PERSONNEL EXPENSE 26, , , , OPERATING EXPENSE DEPARTMENT SUPPLIES MINOR EQUIPMENT PUBLIC RELATIONS , , PROFESSIONAL SERVICES , , ADVERTISING/LEGAL PUBLICATIONS , , TRAVEL AND MEETINGS , , ( ) BOOKS/PUBLICATIONS/SUBSCRIPTS PROFESSIONAL DEVELOPMENT , , , TELEPHONE REPAIRS - SENIOR CENTER , , TOTAL OPERATING EXPENSE 1, , , , TOTAL CITY MANAGER 28, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 13

14 GENERAL FUND ADMINISTRATIVE COSTS PERSONNEL EXPENSE PHYSICAL EXAMS TOTAL PERSONNEL EXPENSE OPERATING EXPENSE OFFICE SUPPLIES , , , MINOR EQUIPMENT , , POSTAGE , , , PROFESSIONAL SERVICES ( 4,563.50) 1, , (304.2) BANKING COSTS , , , ATTORNEY - CIVIL NON-REIMB 13, , , , ATTORNEY - PROSECUTING 4, , , , INSURANCE.00 80, , , TRAVEL AND MEETINGS ( ) BOOKS/PUBLICATIONS/SUBSCRIPTS CLEANING AND CUSTODIAL , , , TELEPHONE , , , HEAT, LIGHTS, AND UTILITIES 1, , , , RENTAL - OFFICE EQUIPMENT , , , RENTAL - EQUIPMENT MAINTENANCE , , , REPAIRS - BUILDING AND GROUNDS 3, , , , REPAIRS - AUTOMOTIVE.00 ( 1.06) 1, , (.1) TOTAL OPERATING EXPENSE 26, , , , TOTAL ADMINISTRATIVE COSTS 26, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 14

15 GENERAL FUND FINANCE PERSONNEL EXPENSE SALARIES AND WAGES 14, , , , OVERTIME PAY FICA , , , MEDICARE , , , RETIREMENT - PERSI 1, , , , WORKER'S COMPENSATION HEALTH INSURANCE 3, , , , DENTAL INSURANCE , , LIFE INSURANCE EMPLOYEE GOLF PASS EMPLOYEE RECOGNITION RESERVE FOR HEALTHCARE , , TOTAL PERSONNEL EXPENSE 21, , , , OPERATING EXPENSE DEPARTMENT SUPPLIES , , PROFESSIONAL SERVICES AUDIT FEES.00 46, , , SOFTWARE SUPPORT - CASELLE.00 18, , , ADVERTISING/LEGAL PUBLICATIONS , , BOOKS/PUBLICATIONS/SUBSCRIPTS PROFESSIONAL DEVELOPMENT , , , COMPUTER SOFTWARE , , TOTAL OPERATING EXPENSE , , , TOTAL FINANCE 22, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 15

16 GENERAL FUND CITY CLERK PERSONNEL EXPENSE SALARIES AND WAGES 11, , , , OVERTIME PAY , ( ) FICA , , , MEDICARE , , RETIREMENT - PERSI 1, , , , WORKER'S COMPENSATION HEALTH INSURANCE 3, , , , DENTAL INSURANCE , LIFE INSURANCE EMPLOYEE GOLF PASS EMPLOYEE RECOGNITION RESERVE FOR HEALTHCARE , , TOTAL PERSONNEL EXPENSE 17, , , , OPERATING EXPENSE DEPARTMENT SUPPLIES PRINTING AND BINDING , , MINOR EQUIPMENT POSTAGE PROFESSIONAL SERVICES ADVERTISING/LEGAL PUBLICATIONS , , TRAVEL AND MEETINGS PROFESSIONAL DEVELOPMENT , , , RECORDS DESTRUCTION , , ( ) RECORDS RETENTION - LASERFICHE , , TOTAL OPERATING EXPENSE 1, , , , TOTAL CITY CLERK 18, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 16

17 GENERAL FUND LOCAL OPTION TAX DEPARTMENT OPERATING EXPENSE REC & CULTURAL ACTIVITIES (C).00 18, , , ANIMAL SHELTER SUPPORT (E) , , EC GRWTH/MKTG/EVENT PROMO(G).00 30, , , DIRECT COSTS (F).00 13, , ( ) PAVE/PARK/BIKE PATHS/TRANS (A) , , GRANT MATCHING FUNDS , , REC & CULTURAL FACILITIES (B).00 20, , , PARKS MAINT. & DEVELOPMENT (D) , , TOTAL OPERATING EXPENSE.00 82, , , TOTAL LOCAL OPTION TAX DEPARTMENT.00 82, , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 17

18 GENERAL FUND COMMUNITY DEVELOPMENT PERSONNEL EXPENSE SALARIES AND WAGES 28, , , , OVERTIME PAY FICA 1, , , , MEDICARE , , , RETIREMENT - PERSI 3, , , , WORKER'S COMPENSATION , , HEALTH INSURANCE 7, , , , DENTAL INSURANCE , , , CONTRACT - BENEFITS , LIFE INSURANCE EMPLOYEE GOLF PASS EMPLOYEE RECOGNITION RESERVE FOR HEALTHCARE , , TOTAL PERSONNEL EXPENSE 41, , , , OPERATING EXPENSE DEPARTMENT SUPPLIES , PRINTING AND BINDING , , MOTOR FUELS AND LUBRICANTS , , PROFESSIONAL SERVICES , , ( ) ATTORNEY - CIVIL NON-REIMB , , ECONOMIC DEVELOPEMENT , , PLAN CHECK SERVICES , , ADVERTISING/LEGAL PUBLICATIONS , , TRAVEL AND MEETINGS , , BOOKS/PUBLICATIONS/SUBSCRIPTS , PROFESSIONAL DEVELOPMENT 4, , , , TELEPHONE , , , HISTORIC PRSRVT COMMITTEE SUP , , PUBLIC ART , , MAINT. - PUBLIC ART , , REPAIRS - AUTOMOTIVE EQUIPMENT GIS EQUIPMENT , , TOTAL OPERATING EXPENSE 5, , , , INTER-FUND TRANSFER EXPENSE ENGINEER TRANSFER , , , TOTAL INTER-FUND TRANSFER EXPENSE , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 18

19 GENERAL FUND TOTAL COMMUNITY DEVELOPMENT 48, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 19

20 GENERAL FUND POLICE DEPARTMENT PERSONNEL EXPENSE SALARIES AND WAGES 56, , , , OVERTIME PAY 2, , , , FICA 3, , , , MEDICARE , , , RETIREMENT - PERSI 6, , , , WORKER'S COMPENSATION 1, , , , HEALTH INSURANCE 16, , , , DENTAL INSURANCE , , , PHYSICAL EXAMS ( 90.00) CLOTHING/UNIFORMS , , , LIFE INSURANCE , EMPLOYEE GOLF PASS , , FITNESS INCENTIVE.00 9, , , EMPLOYEE RECOGNITION DUTY SERVICE AWARD RESERVE FOR HEALTHCARE , , TOTAL PERSONNEL EXPENSE 88, , ,324, , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 20

21 GENERAL FUND OPERATING EXPENSE DEPARTMENT SUPPLIES , , , RANGE/AMMUNITION , , , MINOR EQUIPMENT 2, , , , MOTOR FUELS AND LUBRICANTS 2, , , , POSTAGE PUBLIC RELATIONS.00 1, , , PROFESSIONAL SERVICES ( 40.00) 1, , , ADVERTISING/LEGAL PUBLICATIONS ( ) DRUG CASE EXPENDITURES , , TRAVEL AND MEETINGS , , BOOKS/PUBLICATIONS/SUBSCRIPTS , PROFESSIONAL DEVELOPMENT , , , TELEPHONE , , , COMMUNICATIONS - RADIO , COST SHARE- DISPATCH CTR/ILETS , , RENTAL - OFFICE EQUIPMENT , , , MAINT - COPIER - PER PAGE COST , , RENTAL - PROPERTY.00 3, , RENTAL-POLICE DEPT. FACILITIES , , REPAIRS - BUILDING AND GROUNDS , , REPAIRS - AUTOMOTIVE EQUIPMENT , , , REPAIRS - OTHER EQUIPMENT , , COMPUTER SOFTWARE.00 12, , , TOTAL OPERATING EXPENSE 6, , , , TOTAL POLICE DEPARTMENT 95, , ,549, , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 21

22 GENERAL FUND PARKS DEPARTMENT INTER-FUND TRANSFER EXPENSE FUND TRANSFER - REC. PARKS 53, , , , TOTAL INTER-FUND TRANSFER EXPENSE 53, , , , TOTAL PARKS DEPARTMENT 53, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 22

23 GENERAL FUND GRANT EXPENSES GRANTS BYRNE GRANT-JAG PROG.-MATCH , , FOUND-NAT'L ENDOWMENT FOR ARTS , , FEDERAL - PD - BJA BODY ARMOR , FEDERAL - PD - HIGHWAY SAFETY , , FED-PD-CITY MATCH BJA , FEDERAL - CD - CLG.00 ( 2.00) CITY MATCH - NAT'L ENDWMNT ART , , TOTAL GRANTS , , TOTAL GRANT EXPENSES , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 23

24 GENERAL FUND CAPITAL IMPROVEMENT PLAN INTER-FUND TRANSFER EXPENSE GENERAL FUND CIP 30, , , , RECREATION FUND CIP.00 40, , , AIRPORT FUND CIP , , GOLF FUND CIP , , RESRVD - FUTURE CAPITAL , , TOTAL INTER-FUND TRANSFER EXPENSE 30, , ,533, ,394, FRANCHISE FEE CONTINGENCY FRANCHISE FEES - CONTINGENCY , , TOTAL FRANCHISE FEE CONTINGENCY , , TOTAL CAPITAL IMPROVEMENT PLAN 30, , ,849, ,710, TOTAL FUND REVENUE 193, ,742, ,719, ,976, TOTAL FUND EXPENDITURES 395, ,744, ,719, ,974, NET REVENUE OVER EXPENDITURES ( 202,034.39) ( 1,577.01).00 1, CONTINGENCY CONTINGENT REVENUE , , CONTINGENT EXPENSE , , TOTAL CONTINGENCY REV/EXP WITH CONTINGENCY ( 202,034.39) ( 1,577.01).00 1, FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 24

25 BALANCE SHEET MARCH 31, 2018 PUBLIC WORKS & STREETS FUND ASSETS CASH IN THE COMBINED CASH FUND 1,201, PROPERTY TAXES RECEIVABLE 1,571, CASELLE ACCOUNTS RECEIVABLE 2, DUE FROM OTHER FUNDS 5, INVENTORY OF SUPPLIES 37, TOTAL ASSETS 2,818, LIABILITIES AND EQUITY LIABILITIES AP ALLOCATED TO FUNDS 8, DEFERRED REVENUE - PROP TAXES 1,566, TOTAL LIABILITIES 1,575, FUND EQUITY UNAPPROPRIATED FUND BALANCE: FUND BALANCE 1,542, REVENUE OVER EXPENDITURES - YTD ( 298,812.11) BALANCE - CURRENT DATE 1,243, TOTAL FUND EQUITY 1,243, TOTAL LIABILITIES AND EQUITY 2,818, FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 25

26 REVENUES WITH COMPARISON TO BUDGET PUBLIC WORKS & STREETS FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT PROPERTY TAX REVENUE PROPERTY TAXES 8, , ,504, , PENALTIES AND INTEREST , , , TOTAL PROPERTY TAX REVENUE 8, , ,514, , REVENUE SHARING SHARED REV - HB312 - HWY DIST.00 9, , , HIGHWAY DISTRIBIBUTION ACCT.00 29, , , TOTAL REVENUE SHARING.00 38, , , INTEREST REVENUE INTEREST REVENUE 1, , , ( ) TOTAL INTEREST REVENUE 1, , , ( ) APPROPRIATED FUND BALANCE APPROPRIATED FUND BALANCE , , TOTAL APPROPRIATED FUND BALANCE , , CARRY FORWARD REVENUE CARRY FORWARD , , TOTAL CARRY FORWARD REVENUE , , INTER-FUND TRANSFER REVENUE ENGINEER TRANSFER 2, , , , PUBLIC WORKS FUND TRANSFER 9, , , , TOTAL INTER-FUND TRANSFER REVENUE 12, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 26

27 REVENUES WITH COMPARISON TO BUDGET PUBLIC WORKS & STREETS FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT OTHER REVENUE LOCAL OPTION TAX.00 5, , IDAHO FUEL TAX REFUND 1, , , , REIMBURSABLE DEVEL. FEES 3, , , , RIGHT-OF-WAY PERMITS , , MISCELLANEOUS REVENUE ( ) BAD DEBT RECOVERY ( ).0 TOTAL OTHER REVENUE 4, , , , TOTAL FUND REVENUE 27, , ,392, ,445, FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 27

28 PUBLIC WORKS & STREETS FUND PUBLIC WORKS & STREETS PERSONNEL EXPENSE SALARIES AND WAGES 50, , , , OVERTIME PAY , , FICA 2, , , , MEDICARE , , , RETIREMENT - PERSI 5, , , , WORKER'S COMPENSATION 2, , , , HEALTH INSURANCE 14, , , , DENTAL INSURANCE , , , PHYSICAL EXAMS UNEMPLOYMENT , , CLOTHING/UNIFORMS , , , LIFE INSURANCE , EMPLOYEE GOLF PASS , , EMPLOYEE RECOGNITION RESERVE FOR HEALTHCARE , , TOTAL PERSONNEL EXPENSE 78, , ,044, , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 28

29 PUBLIC WORKS & STREETS FUND OPERATING EXPENSE DEPARTMENT SUPPLIES , , , MECHANIC SHOP SUPPLIES , , , FIRST AID, SAFETY.00 1, , MINOR EQUIPMENT , , MOTOR FUELS AND LUBRICANTS 7, , , , POSTAGE PROFESSIONAL SERVICES.00 3, , , ATTORNEY SERVICES , , ENGINEER SERVICES , , , ADVERTISING/LEGAL PUBLICATIONS , TRAVEL AND MEETINGS , , BOOKS/PUBLICATIONS/SUBSCRIPTS PROFESSIONAL DEVELOPMENT , , , TELEPHONE , , , COMMUNICATIONS - RADIO , , HEAT, LIGHTS, AND UTILITIES 1, , , , STREET LIGHTS - POWER 1, , , , RENTAL - OFFICE EQUIPMENT , , RENTAL - EQUIPMENT MAINTENANCE , , RENTAL - EQUIPMENT , , , STREET REPAIR - PATCHING , , , STREET REPAIR - SEALCOAT , , STREET REPAIR - ROW MAINT , , STREET REPAIR - DUST ABATEMENT , , STREET REPAIR - STORM DRAIN , , SIGNS & POSTS 9, , , STREET REPAIR - SAND & GRAVEL , , STREET REPAIR - ROAD SALT , , STREET REPAIR -STREET PAINTING , , STREET REPAIR - LIGHTS , , STREET REPAIR - CRACK SEAL 11, , , ( ) REPAIRS - BUILDING AND GROUNDS 2, , , REPAIRS - AUTOMOTIVE EQUIPMENT 2, , , , REPAIRS - OTHER EQUIPMENT , , BAD DEBT TOTAL OPERATING EXPENSE 39, , , , CAPITAL EXPENSE FACILITY PLAN , , CAPITAL PURCHASES 347, , , , TOTAL CAPITAL EXPENSE 347, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :30PM PAGE: 29

30 PUBLIC WORKS & STREETS FUND INTER-FUND TRANSFER EXPENSE ADMINISTRATIVE TRANSFER - GF 11, , , , GIS TRANSFER 3, , , , FUND TRANSFER - NETWORK ADMIN 2, , , , FUND TRANSFER - STREETS LOT 18, , , , TOTAL INTER-FUND TRANSFER EXPENSE 35, , , , TOTAL PUBLIC WORKS & STREETS 500, ,245, ,392, ,146, TOTAL FUND REVENUE 27, , ,392, ,445, TOTAL FUND EXPENDITURES 500, ,245, ,392, ,146, NET REVENUE OVER EXPENDITURES ( 473,367.87) ( 298,812.11) , CONTINGENCY CONTINGENT REVENUE , , CONTINGENT EXPENSE , , TOTAL CONTINGENCY REV/EXP WITH CONTINGENCY ( 473,367.87) ( 298,812.11) , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :31PM PAGE: 30

31 BALANCE SHEET MARCH 31, 2018 LIBRARY FUND ASSETS CASH IN THE COMBINED CASH FUND 222, PETTY CASH LGIP # TOBIAS BEQUEST 130, SPLIT INTEREST TRUST ASSETS 1,120, ID FIRST BANK - CD 240, PROPERTY TAXES RECEIVABLE 443, TOTAL ASSETS 2,156, LIABILITIES AND EQUITY LIABILITIES AP ALLOCATED TO FUNDS 1, DEFERRED REVENUE - PROP TAXES 442, DEFERRED INFLOWS - TRUSTS 1,171, TOTAL LIABILITIES 1,615, FUND EQUITY UNAPPROPRIATED FUND BALANCE: FUND BALANCE 480, REVENUE OVER EXPENDITURES - YTD 61, BALANCE - CURRENT DATE 541, TOTAL FUND EQUITY 541, TOTAL LIABILITIES AND EQUITY 2,156, FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :31PM PAGE: 31

32 REVENUES WITH COMPARISON TO BUDGET LIBRARY FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT PROPERTY TAX REVENUE PROPERTY TAX REVENUE 2, , , , PENALTIES AND INTEREST , , TOTAL PROPERTY TAX REVENUE 2, , , , FEE REVENUE NONRESIDENT LIBRARY CARD FEES , , , COMPUTER USAGE FEES COPY MACHINE REVENUE COPY/FAX/NOTARY SERVICES , , TOTAL FEE REVENUE , , , GRANT REVENUE GRANTS , , FOUND - MCCALL HOSPITAL AUX TOTAL GRANT REVENUE , , FINES REVENUE FINES , , TOTAL FINES REVENUE , , DONATION REVENUE PRIVATE CONTRIBUTIONS , FRIENDS CONTRIBUTIONS , , FILM SOCIETY ( ) VIDEO CIRCUIT DUES CONTRIBUTIONS - BUILDING FUND , ( 23,580.62).0 TOTAL DONATION REVENUE , , ( 20,097.32) INTEREST REVENUE INTEREST REVENUE , , ( ) TOTAL INTEREST REVENUE , , ( ) FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :31PM PAGE: 32

33 REVENUES WITH COMPARISON TO BUDGET LIBRARY FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT CARRY FORWARD REVENUE CARRY FORWARD , , TOTAL CARRY FORWARD REVENUE , , OTHER REVENUE LOCAL OPTION TAX , , MISCELLANEOUS REVENUE ( 67.88) CASH OVER\(SHORT) ( 17.82) BAD DEBT RECOVERY ( ).0 TOTAL OTHER REVENUE , , TOTAL FUND REVENUE 4, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :31PM PAGE: 33

34 LIBRARY FUND LIBRARY DEPARTMENT PERSONNEL EXPENSE SALARIES AND WAGES 14, , , , FICA , , , MEDICARE , , , RETIREMENT - PERSI 1, , , , WORKER'S COMPENSATION HEALTH INSURANCE 2, , , , DENTAL INSURANCE , UNEMPLOYMENT , , LIFE INSURANCE EMPLOYEE GOLF PASS EMPLOYEE RECOGNITION RESERVE FOR HEALTHCARE , , TOTAL PERSONNEL EXPENSE 20, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :31PM PAGE: 34

35 LIBRARY FUND OPERATING EXPENSE OFFICE SUPPLIES , DEPARTMENT SUPPLIES , , SOFTWARE MINOR EQUIPMENT , , LICENSES AND PERMITS PROFESSIONAL SERVICES 2, , , , ADVERTISING/LEGAL PUBLICATIONS TRAVEL AND MEETINGS DUES AND SUBSCRIPTIONS BOOKS/PUBLICATIONS/SUBSCRIPTS , , , OCLC SUBSCRIPTION , , PROFESSIONAL DEVELOPMENT , , CLEANING AND CUSTODIAL , , TELEPHONE CABLEONE INTERNET SERVICES AUDIO VISUAL MATERIALS , , VIDEO CIRCUIT LIBRARY FILM SOCIETY PROGRAM , , PERIODICALS , , CHILDREN'S BOOKS , , YOUNG ADULT MATERIALS , FRIENDS BOOKS , , PROGRAMMING SUPPLIES , , HEAT, LIGHTS, AND UTILITIES , , , RENTAL - OFFICE EQUIPMENT , RENTAL - EQUIPMENT MAINTENANCE REPAIRS - BUILDING AND GROUNDS , , TOTAL OPERATING EXPENSE 4, , , , CAPITAL EXPENSE LIBRARY EXPANSION , , TOTAL CAPITAL EXPENSE , , INTER-FUND TRANSFER EXPENSE ADMINISTRATIVE TRANSFER - GF 2, , , , GIS TRANSFER , , , FUND TRANSFER - NETWORK ADMIN 3, , , , TOTAL INTER-FUND TRANSFER EXPENSE 6, , , , TOTAL LIBRARY DEPARTMENT 31, , , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :31PM PAGE: 35

36 LIBRARY FUND GRANT EXPENSES GRANTS GRANTS , , FOUND - GRANTS TOTAL GRANTS , , TOTAL GRANT EXPENSES , , TOTAL FUND REVENUE 4, , , , TOTAL FUND EXPENDITURES 31, , , , NET REVENUE OVER EXPENDITURES ( 27,446.85) 61, ( 61,109.22).0 CONTINGENCY CONTINGENT REVENUE , , CONTINGENT EXPENSE , , TOTAL CONTINGENCY REV/EXP WITH CONTINGENCY ( 27,446.85) 61, ( 61,109.22).0 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :31PM PAGE: 36

37 BALANCE SHEET MARCH 31, 2018 RECREATION FUND ASSETS CASH IN THE COMBINED CASH FUND 588, PROPERTY TAXES RECEIVABLE 241, GRANTS RECEIVABLE 10, TOTAL ASSETS 840, LIABILITIES AND EQUITY LIABILITIES AP ALLOCATED TO FUNDS 9, DEFERRED REVENUE - PROP TAXES 240, DEFERRED INFLOWS - GRANTS 20, TOTAL LIABILITIES 270, FUND EQUITY UNAPPROPRIATED FUND BALANCE: FUND BALANCE 478, REVENUE OVER EXPENDITURES - YTD 91, BALANCE - CURRENT DATE 570, TOTAL FUND EQUITY 570, TOTAL LIABILITIES AND EQUITY 840, FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :31PM PAGE: 37

38 REVENUES WITH COMPARISON TO BUDGET RECREATION FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT PROPERTY TAX REVENUE PROPERTY TAXES 1, , , , PENALTIES AND INTEREST , TOTAL PROPERTY TAX REVENUE 1, , , , LICENSE & PERMIT REVENUE CONCESSIONAL USE PERMIT , , TOTAL LICENSE & PERMIT REVENUE , , FEE REVENUE PARKS RENTAL FEES.00 1, , , OVERNIGHT PARKING FEE , MOUNTAIN BIKING , , YOUTH TENNIS , , SOFTBALL TOURNAMENTS , , YOUTH BALL SPONSORSHIP 1, , , , YOUTH SKATEBOARDING , , OTHER PROGRAMS , , , YOUTH BASKETBALL.00 1, , ( ) YOUTH BASEBALL/SOFTBALL.00 ( 4.46) 4, , (.1) ADULT SOFTBALL LEAGUE , , RECREATION CARDS TOTAL FEE REVENUE 2, , , , GRANT REVENUE STATE - IDPR - ROAD & BRIDGE , , FOUND.- ARBOR DAY TOTAL GRANT REVENUE , , DONATION REVENUE PRIVATE CONTRIBUTIONS , , PRIVATE CONTR-CENT. PARK PAVER , , TOTAL DONATION REVENUE , , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :31PM PAGE: 38

39 REVENUES WITH COMPARISON TO BUDGET RECREATION FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT INTEREST REVENUE INTEREST REVENUE , , ( ) TOTAL INTEREST REVENUE , , ( ) APPROPRIATED FUND BALANCE APPROPRIATED FUND BALANCE , , TOTAL APPROPRIATED FUND BALANCE , , CARRY FORWARD REVENUE CARRY FORWARD , , TOTAL CARRY FORWARD REVENUE , , INTER-FUND TRANSFER REVENUE PARKS TRANSFER - FROM GF 53, , , , CIP TRANSFER FROM G.F , , , TOTAL INTER-FUND TRANSFER REVENUE 53, , , , OTHER REVENUE LOCAL OPTION TAX.00 13, , , RENTS & ROYALTIES.00 12, , , IDAHO FUEL TAX REFUND MISCELLANEOUS REVENUE.00 1, ( 1,020.00) SALES OF SURPLUS PROPERTY , , CASH OVER\(SHORT) (.08) ( 2.98) TOTAL OTHER REVENUE , , , TOTAL FUND REVENUE 58, , ,373, , FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/ :31PM PAGE: 39