City of Menahga Final Budget. For Calendar Year: January 1, 2018 December 31, Submitted by: Janette Bower City Administrator

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3 City of Menahga Final Budget For Calendar Year: January 1, 2018 December 31, 2018 Submitted by: Janette Bower City Administrator To the Menahga City Council: Patrick Foss, Mayor Craig Lawrey Tim Ellingson Dennis Komulainen Maxine McNeece Prepared by Janette Bower, City Administrator Page 3 of 110

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5 Table of Contents Introduction City Administrator s Transmittal Letter...7 Organizational Chart...13 Fund 101 General Fund Reconciliation of Fund Balance...17 General Fund Revenues...21 General Fund Expenditures...23 Other Funds Other Funds Revenue and Expenses...33 Fund 406 Information...43 Fund 601 Water Fund Reconciliation of Fund Balance...55 Water Fund Revenue and Expenses...57 Fund 602 Sewer Fund Reconciliation of Fund Balance...61 Sewer Fund Revenue and Expenses...63 Fund 607 Cemetery Fund Cemetery Fund Revenue and Expenses...67 Fund 609 Liquor Fund Reconciliation of Fund Balance On Sale Revenue and Expenses...73 Historical Off Sale Revenue and Expenses...75 Fund 755 Hooked on Fishing & Fund 760 Sounds of Spirit Lake Get Hooked on Fishing Revenue and Expenses...81 Resolution No : Adopting the Preliminary 2018 Tax Levy...83 Resolution No : Adopting the Final Tax Levy...87 Resolution No : Adopting a Budget for the City of Menahga, Minnesota for the Fiscal Year Beginning January 1, 2018, and ending December 31, Resolution No : Adopting the City of Menahga Pay Plan...95 Resolution No : Adopting the City of Menahga Fee Schedule for the Fiscal Year Beginning January 1, 2018, and Ending December 31, Page 5 of 110

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7 City of Menahga The Gateway to the Pines nd Street NE PO Box C Menahga, MN To: Mayor and Council Members From: Janette Bower, City Administrator Re: 2018 Budget Date: December 4, 2017 The following documents comprise the 2018 Final Budget. Please note the 2017 Actual numbers are year to date (December 1, 2017). In addition to the financial information, some items to note are: General Fund Information: 2018 Revenues and Expenditures General Fund Revenues: 2018 General Fund revenues prior to the levy are: $ 632, appropriation from the Unassigned Fund Balance: $ 25, General Fund Revenues: $ 657, General Fund Expenditures: The 2018 General Fund expenditures are: $ 989, General Fund Expenditures: $ 989, Levy: Expenditures: $ 989, (minus) Revenues: $ 657, General Fund Levy: $ 332, Percentage increase the adopted 2017 levy: 1.55% Changes in General Fund Revenue All line item amounts are calculated based on a three year historical trend, along with any known numbers. The following General Fund line items were changed for 2018: Current Mobile Home Tax slight increase based on historical trend; Penalties and Interest Delinquent Tax slight increase based on historical trend; Alcoholic Beverage License decrease based on the decrease in amount of requested special event licenses; Page 7 of 110

8 Local Government Aid increased by $14,196 to $372,135; Fire State Aid the actual amount is not known until October The amount budgeted is based on conservative historical trends; Fire Contract increased based on historical trends; Fire Call Charges increase due to increased contract amount; Park Fees increase due to increased rates and usage; Dump Station Fees increase due to increased rates and usage; Fines & Forfeitures decrease due to historical trend; Administrative Citations new line item for citations. Note: a portion of the income must be used to support the police department Interest Earnings increase due to anticipated gains in investments; General Interest increase due to anticipated gains in investments; Contributions and Donations this line item was previously used for Hooked on Fishing. Hooked on Fishing revenue is now in line item This change was made at the recommendation of the auditors; Refunds & Reimbursements this line item funds Fire Department training. The decrease is due to the decreased amount of funds available through Minnesota Board of Firefighter Training and Education. Changes in General Fund Expenditures The following line items were changed for 2018: Planning Commission new department code to support Planning Commission activities. City Administration: Salaries increase due to step increases; Admin Salary In increase due to overall salary increases; PERA increase due to overall salary increases; Social Security increase due to overall salary increases; Medicare increase due to overall salary increases; Employer Paid Health increased to accommodate seven percent premium increase; Office Supplies slight increase for increased office supplies; Professional Services increase due to historical trends; Travel & Conference this line item includes funding for education. The educational opportunities include NJPA, LMC, Minnesota Clerks & Finance Officer, and IIMC Conferences, etc XXX Economic Development new line item to support economic development activities. Elections: Salaries increased for the 2018 election; Printing & Publishing increased for the 2018 election; Miscellaneous Expense increased for the 2018 election; Capital Outlay increased for the 2018 election. Contractual Services: Auditing Services decrease due to new contract; Computer Support Services increased due to server upgrade. Page 8 of 110

9 Government Buildings: Repair & Maintenance increase due to anticipated repair needs; Electric Utilities decrease based on usage; Water/Sewer Utilities decrease based on usage; Other Equipment decrease based on decreased need. Police Department: Salaries increase due to step increases; Admin Salaries increase due to overall salary increases; Social Security increased to pay for parttime officers who are not a part of PERA; Employer Paid Health increased to accommodate seven percent premium increase; Employer Paid Life slight increase for additional parttime officers; Repair & Maintenance slight increase for anticipated repair and maintenance; Travel & Conference slight increase for educational opportunities; Animal Control Costs decreased based on historical trends; Dues and Subscriptions increased to pay for fees associated with the SWAT program; Licenses & Permits increase based on historical trends; Transfer Out decrease in transfer amount. Remainder of squad car funding is from unallocated funds. Hooked on Fishing: Operating Supplies this line item was previously used for Hooked on Fishing. Hooked on Fishing expenditures are now located in line item This change was made at the recommendation of the auditors. Fire Department: Admin Salaries increase is due to a change in the admin salary calculation; Travel & Conference decrease due to lower level of reimbursement by Minnesota Board of Firefighter Training and Education; Transfer Out this transfer is the revenue received from Fire Call Charges. The revenue is transferred to the Fire Department equipment fund as specified in the fire contracts with the Townships. Street Department: Salaries increase due to step increases; Admin Salaries increase due to overall salary increases; PERA increase due to overall salary increases; Social Security increase due to overall salary increases; Medicare increase due to overall salary increases; Employer Paid Health increased to accommodate seven percent premium increase; Repair & Maintenance increase due to the anticipation of additional needed repairs; Printing & Publishing slight increase based on historical trends; Gas Utilities increase based on usage; Page 9 of 110

10 Capital Outlay increase based on possible needs to purchase equipment; Interest (Loan Payment) eliminated due to paying off grader; Transfer Out eliminated due to pay off grader. Street Lighting: Repair & Maintenance small increase to cover repairs. City Beach: Social Security increase due to overall salary increases; Medicare increase due to overall salary increases; Employer Paid Health increased to accommodate seven percent premium increase; Operating Supplies increased to meet the greater demand for supplies; Repair & Maintenance increased to meet repair needs; Internet increase based on cost; Travel & Conference line item is used to reimburse life guards for obtaining certification. City Park: Salaries increase due to step increases; PERA increase due to overall salary increases; Social Security increase due to overall salary increases; Medicare increase due to overall salary increases; Employer Paid Health increased to accommodate seven percent premium increase; Operating Supplies increased to purchase additional needed supplies; Repair & Maintenance increased in anticipation of needed repairs; Internet increased based on cost. Unallocated Expenses: Workers Compensation increased due to anticipated premium increase. Health Insurance Premiums The budget includes a seven percent increase in the health insurance premiums. This is a concrete number, provided by our health insurance broker. Pay Plan There are two changes to the Pay Plan. The first provides for oncall compensation for those employees who are officially oncall. The affected departments are Police and Public Works. Currently, the Police Department receives oncall compensation but the Public Works Department does not. Please see On Call Time on the attached Pay Plan. The second change is the addition of a parttime, oncall employee in Public Works. Funding for the position is split equally in the water and sewer funds. Currently, one public works employee works each weekend and is oncall throughout the week to respond to any issues. There is always a second employee who is unofficially oncall to assist the actual oncall person. Because there are only three employees, the official and unofficial oncall scenarios cause each employee to technically only have one weekend off per month. The addition of the parttime, oncall employee allows the existing employees to be officially off when they are not scheduled Page 10 of 110

11 for oncall and allows the new person to assist the oncall person. This assistance is necessary because two employees are required to pull and fix pumps. Pulling and fixing pumps is what most of the callout time is spent on. The new person will also assist the Department where needed. There are no step increases in the 2018 Pay Plan. They are the same as the 2017 Plan. 406 Fund Police Squad Car Purchase Included in the budget are the funds to replace the Chief s car with a new squad car. The approximate cost for a new car is $42,000. The Police 406 Fund does not have this amount in the fund. At the bottom of the Fund 406 Police Department information sheet is an area titled 2018 Transfers and Purchases. To accommodate the purchase, the 2018 General Fund will transfer $10,000 to the Police 406 fund and an internal transfer in the amount of $30,000 from Unallocated 406 will occur. These two transfers will provide the ability to purchase the car. City Servers Also included in the budget is a significant upgrade to the City s server system. West Central Telephone Association (West Central) proposes a virtual platform to address our server needs. All servers are hosted by and located in West Central. There are significant advantages to this type of environment. Servers are no longer be housed in City Hall, freeing up space. Also, when the City Hall server goes down, we do not have an IT person who can fix the problem. West Central does assist us but since the servers are not theirs, West Central is truly not responsible to resolve the issues. Another advantage is that all of our documents and network software programs are securely housed in the virtual server and housed off site. If there are any issues with the servers, it is West Central s responsibility to fix them. The virtual platform links City Hall, and all departments in City Hall, with the Liquor Store. The Liquor Store currently does not have any type of backup system for their computers. The virtual platform eliminates the need for the City to purchase and upgrade servers. The City pays the same monthly service fee and if servers are needed, they are purchased and owned by West Central. Water/Sewer Funds As recommended by the Utility Rate Study, the utility rates have been increased as follows: Monthly Water Rates (Each account is charged a meter base rate and a usage rate) Monthly base rate for all users: $ $ Monthly usage rate for all users: 0 2,000 gallons (per gallon) $ $ ,001 4,000 gallons (per gallon) $ $ Over 4,000 gallons (per gallon) $ $ Bulk water rate per 1,000 gallons $ Page 11 of 110

12 Monthly Waste Water Rates (Each account is charged a meter base rate and a usage rate) Monthly base rate for all users: $ $ Monthly usage rate for all users (per gallon): $ $ Monthly debt service fee: Residential $ $ Multifamily per meter $ $ Commercial/Institutional/Nursing Home per meter $ $ Liquor Fund The Liquor Fund has been divided between ON and OFF sale. This division will provide a more accurate picture of the activities of each area of the fund. The 2017 revenue/expense information is included for historical purposes. Page 12 of 110

13 City of Menahga Organizational Chart City of Menahga Residents & Taxpayers Mayor & City Council City Administrator Nursing Home Administrator Deputy Clerk Administrative Secretary Liquor Store Manager Liquor Store Employees Public Works Director Public Works Employees Fire Chief Chief of Police Nursing Home Employees Firefighters Police Officers Page 13 of 110

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17 Reconciliation of Fund Balance Fund 101 General Fund Total Revenues $ 1,217, $ 1,139, $ 728, $ 989, Total Expenditures $ 1,140, $ 1,181, $ 807, $ 989, Fiscal Year 2017 General Fund: 2016 Unassigned Fund Balance (audited amount): $ 491, Budgeted operating revenues: $ 926, Budgeted operating expenditures: $ 926, Resolution No A $ (15,000) Estimated adjustment to fund balance: $ (15,000) Estimated unassigned fund balance: $ 476, Fiscal Year 2018 General Fund: Budgeted operating revenues: $ 989, Budgeted operating expenditures: $ 989, Estimated adjustment to fund balance: $ (25,000) Estimated unassigned fund balance: $ 451, Page 17 of 110

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19 $337, $347, $357, $372, General Fund Revenues 2017 Adopted Revenue 2018 Revenue $52, $54, $15, $19, $11, $11, $51, $60, $87, $87, $6, $7, $4, $4, General Fund Expenditures Unallocated Expenses City Park City Beach Seal Coating Street Lighting Streets Disaster Fire Police Government Buildings Contractual Services Elections City Administration Planning Commission Mayor and Council $ $50, $100, $150, $200, $250, $300, $350, Expenditures 2017 Adopted Expenditures Page 19 of 110

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21 2018 General Fund Revenue General Fund Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Current Ad Valorem Taxes $ 313, $ 296, $ 322, $ 302, $ 332, R Delinquent Ad Valorem Taxes $ 9, $ 11, $ 15, $ 4, $ 15, R Current Mobile Home Tax $ $ $ $ $ R Delinquent Mobile Home Tax $ $ $ $ $ R Forfeited Land & Specials $ 1, $ $ $ $ R WCTA Franchise Fees $ $ $ $ $ R Penalties and Interest DelTax $ $ $ $ $ R Alcoholic Beverage License $ $ $ $ $ R Zoning Permits $ $ $ $ $ R Dog Licenses $ $ $ $ $ R Local Government Aid $ 354, $ 356, $ 357, $ 178, $ 372, R Market Value Credit $ $ $ $ $ R State Aid PERA $ 13, $ 13, $ 13, $ 6, $ 13, R Spec Assess Penalty/Interest $ $ $ $ $ R State/Fed Grants $ $ 174, $ $ $ R MN DOT Const & Maint Roads $ 23, $ $ $ 7, $ R Police Training Reimbursement $ 2, $ 2, $ 1, $ 1, $ 1, R Fire Relief Assn.Funds $ $ $ $ $ R Fire State Aid $ 14, $ 13, $ $ 13, $ 10, R Police State Aid $ 2, $ 24, $ 22, $ 25, $ 22, R Other State Grants $ $ $ $ $ R DNR Grant Fire Dept $ $ $ $ $ R DNR Grant City $ $ $ $ $ R Fire Contracts $ 49, $ 45, $ 51, $ 45, $ 55, R Nursing HomeIn Lieu of Taxes $ 15, $ 15, $ 25, $ 25, $ 25, R Fire Call Charges $ 11, $ 7, $ $ 5, $ 5, R Swimming Lesson Fees $ $ $ $ $ R Park Fees $ 14, $ 16, $ 15, $ 19, $ 18, R Dump Station Fees $ $ 1, $ $ 1, $ 1, R Snow Plow/Grade/Sweeping $ 2, $ 2, $ 2, $ $ 2, R Miscellaneous Receipts $ 1, $ 2, $ $ $ R Sale of Land & Property $ $ $ $ 5, $ R Head Start Improve Revenue $ 1, $ 1, $ 1, $ $ 1, R Fines & Forfeitures $ 8, $ 8, $ 10, $ 6, $ 7, R Dog Pound Fines $ $ $ $ $ R Interest Earnings $ $ $ 5, $ 6, $ 6, R Fire Interest $ 9.34 $ 9.26 $ $ $ R General Interest $ $ $ $ $ R Fire Equipment Interest $ 1, $ 1, $ 1, $ 1, $ 1, R Beach Improv. Donations $ $ 3, $ $ $ Page 21 of 110

22 2018 General Fund Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Police Forfeiture Money $ $ $ $ $ R Contributions and Donations $ 3, $ $ $ 2, $ R Police Open Car Doors $ $ $ $ $ R ECPN Reimbursement $ 275, $ 19, $ $ $ R Refunds Insurance $ $ $ $ $ R Refunds & Reimbursements $ $ $ $ $ R Insurance Proceeds $ 3, $ 8, $ $ $ R LMC Insurance Dividends $ 11, $ 18, $ 4, $ $ 4, R Dividends/Patronage $ $ $ $ 1, $ R Sales of General Fixed Assets $ 5, $ 13, $ $ 2, $ R Transfer from Water Fund $ $ $ $ $ R Transfer from Sewer Fund $ $ $ $ $ R Transfer from Liquor Fund $ 60, $ 60, $ 62, $ 57, $ 62, R Bond Proceeds $ $ $ $ $ R Transfer In $ $ $ $ $ R Police Forfeiture Money $ 3, $ $ $ $ R Administrative Citations $ $ $ $ $ 3, R Contributions and Donations $ 3, $ 3, $ 3, $ $ R Refunds & Reimbursements $ 4, $ 13, $ 7, $ 9, $ 2, Total: $ 1,217, $ 1,139, $ 926, $ 734, $ 989, Page 22 of 110

23 2018 General Fund Expenditures Mayor and Council 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ 10, $ 10, $ 12, $ $ 12, E Social Security $ $ $ $ $ E Medicare $ $ $ $ $ E Employer Paid Health $ $ $ $ $ E Employer Paid Life $ $ $ $ $ E Travel & Conference $ 1, $ 1, $ 2, $ 1, $ 2, E Workers Compensation $ $ $ $ $ E Miscellaneous Expense $ $ $ $ $ E Dues and Subscriptions $ $ $ $ $ Total Mayor and Council: $ 13, $ 12, $ 15, $ 1, $ 15, Planning Commission 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ $ $ $ $ 3, E Social Security $ $ $ $ $ E Medicare $ $ $ $ $ E Employer Paid Health $ $ $ $ $ E Employer Paid Life $ $ $ $ $ E Travel & Conference $ $ $ $ $ 1, E Workers Compensation $ $ $ $ $ E Miscellaneous Expense $ $ $ $ $ E Dues and Subscriptions $ $ $ $ $ Total Planning Commission: $ $ $ $ $ 4, City Administration 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ 119, $ 134, $ 128, $ 114, $ 132, E Admin Salary In $ (34,225.00) $ (34,970.00) $ (42,990.00) $ (39,737.50) $ (43,750.00) E Unemployment $ $ $ $ $ E PERA $ 8, $ 9, $ 9, $ 9, $ 9, E Social Security $ 7, $ 8, $ 8, $ 6, $ 8, E Medicare $ 1, $ 1, $ 1, $ 1, $ 2, E Employer Paid Health $ 32, $ 28, $ 35, $ 35, $ 37, E Employer Paid Life $ $ $ $ $ E Employer Paid Annuity $ $ $ $ $ E Office Supplies $ 1, $ 4, $ 4, $ 4, $ 4, E Operating Supplies $ $ 1, $ 1, $ $ 1, E Repair & Maintenance $ $ $ 1, $ $ 1, E Professional Services $ $ $ $ $ E Telephone/Fax $ 2, $ 2, $ 2, $ 2, $ 2, E Postage $ $ $ $ 1, $ E Travel & Conference $ $ $ 3, $ 3, $ 4, E Printing & Publishing $ 3, $ 5, $ 5, $ 5, $ 5, Page 23 of 110

24 2018 General Fund Expenditures E Miscellaneous Expense $ $ $ $ $ E Dues and Subscriptions $ 12, $ 13, $ 11, $ 11, $ 11, E XXX Economic Development $ $ 15, E Capital Outlay $ $ 3, $ 5, $ 1, $ 5, Total City Administration: $ 157, $ 180, $ 175, $ 158, $ 197, Elections 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ $ 1, $ $ $ 1, E Printing & Publishing $ $ $ $ $ E Miscellaneous Expense $ $ $ $ $ E Capital Outlay $ $ $ 1, $ $ 1, Total Elections: $ $ 2, $ 1, $ $ 3, Contractual Services 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Auditing Services $ 12, $ 15, $ 20, $ 15, $ 11, E Legal Services $ 1, $ 1, $ 2, $ 2, $ 2, E Professional Services $ 2, $ 4, $ 2, $ 4, $ 2, E Personnel Medical Testing $ $ $ $ $ E Computer Support Services $ 5, $ 3, $ 3, $ 4, $ 7, E Miscellaneous Expense $ $ $ $ $ E Building Inspection Fees $ $ $ $ $ Total Contractual Services: $ 22, $ 25, $ 28, $ 27, $ 24, Government Buildings 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Operating Supplies $ 1, $ 2, $ 1, $ 1, $ 1, E Repair & Maintenance $ 9, $ 3, $ 3, $ 10, $ 7, E Electric Utilities $ 9, $ 7, $ 8, $ 5, $ 7, E Water/Sewer Utilities $ 1, $ 1, $ 2, $ 1, $ 1, E Gas Utilities $ 2, $ 2, $ 3, $ 1, $ 3, E Garbage Services $ $ $ $ $ E Cleaning Services $ 1, $ 1, $ $ 1, $ E Miscellaneous Expense $ $ $ $ $ E Other Equipment $ 6, $ $ 8, $ $ 6, Total Government Buildings: $ 32, $ 19, $ 28, $ 23, $ 29, Police Department 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ 156, $ 167, $ 130, $ 118, $ 131, E Parttime Salaries $ $ $ 31, $ 31, $ 31, E Admin Salaries $ 3, $ 3, $ 8, $ 7, $ 9, E PERA $ 26, $ 25, $ 26, $ 23, $ 26, Page 24 of 110

25 2018 General Fund Expenditures E Social Security $ $ $ $ $ E Medicare $ 2, $ 2, $ 2, $ 2, $ 2, E Employer Paid Health $ 21, $ 20, $ 28, $ 25, $ 35, E Employer Paid Life $ $ $ $ $ E Employer Paid Annuity $ $ $ $ $ E Office Supplies $ $ $ $ $ E Operating Supplies $ 2, $ 3, $ 5, $ 2, $ 5, E Motor Fuels & Lubricants $ 7, $ 6, $ 11, $ 6, $ 11, E Uniform Allowance $ 4, $ 2, $ 2, $ 3, $ 2, E Repair & Maintenance $ 11, $ 4, $ 6, $ 5, $ 6, E Legal Services $ 8, $ 12, $ 12, $ 7, $ 12, E Telephone/Fax $ 4, $ 4, $ 4, $ 3, $ 4, E Travel & Conference $ 2, $ 2, $ 2, $ 2, $ 2, E Printing & Publishing $ $ $ $ $ E Animal Control Costs $ $ 4.78 $ $ $ E Squad Car Lease $ $ 3, $ $ $ E Squad Car Equipment $ $ $ 3, $ 3, $ 3, E Dues and Subscriptions $ $ $ $ $ E Licenses & Permits $ $ $ $ $ E Capital Outlay $ 5, $ (3,671.83) $ 4, $ 2, $ 4, E Transfer Out $ 15, $ 15, $ 15, $ 13, $ 10, Total Police Department: $ 274, $ 274, $ 294, $ 261, $ 298, Police Forfeitures 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Capital Outlay $ $ $ $ $ E Other Equipment $ $ $ $ $ Total Police Fofeitures: $ $ $ $ $ Hooked on Fishing 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Operating Supplies $ 2, $ 1, $ 3, $ $ Total Hooked on Fishing: $ 2, $ 1, $ 3, $ $ Fire Department 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ 14, $ 13, $ 13, $ 13, $ 13, E Admin Salaries $ 2, $ 2, $ 1, $ 1, $ 2, E Social Security $ $ $ $ $ E Fire Relief Annual Contrib $ 2, $ 3, $ 3, $ 3, $ 3, E Medicare $ $ $ $ $ E Operating Supplies $ 2, $ 6, $ 3, $ 5, $ 3, E Motor Fuels & Lubricants $ 2, $ 1, $ 3, $ 1, $ 3, E Repair & Maintenance $ 13, $ 9, $ 10, $ 8, $ 10, Page 25 of 110

26 2018 General Fund Expenditures E Safety Equipment $ $ $ $ $ E Professional Services $ $ 1, $ $ $ E Personnel Medical Testing $ $ 1, $ 2, $ $ 2, E Telephone/Fax $ $ $ $ $ E Travel & Conference $ 4, $ 10, $ 7, $ 8, $ 2, E Printing & Publishing $ $ $ $ $ E Fire Relief State Aid $ 13, $ 13, $ $ 15, $ E Miscellaneous Expense $ $ 1.00 $ $ $ E Dues and Subscriptions $ $ $ $ $ E Licenses & Permits $ $ $ $ $ E Building Addition $ $ $ $ $ E Capital Outlay $ 10, $ 218, $ 6, $ 17, $ 6, Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Transfer Out $ $ $ $ $ 5, Total Fire Department: $ 67, $ 284, $ 52, $ 77, $ 52, Disaster Event 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Training and Instruction $ $ $ $ $ Total Disaster Event: $ $ $ $ $ Street Department 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ 31, $ 34, $ 33, $ 32, $ 34, E Admin Salaries $ 2, $ 2, $ 6, $ 5, $ 6, E PERA $ 2, $ 2, $ 2, $ 2, $ 2, E Social Security $ 1, $ 2, $ 2, $ 1, $ 2, E Medicare $ $ $ $ $ E Employer Paid Health $ 8, $ 9, $ 9, $ 9, $ 10, E Employer Paid Life $ $ $ $ $ E Employer Paid Annuity $ $ $ $ $ E Operating Supplies $ 8, $ 4, $ 3, $ 2, $ 3, E Motor Fuels & Lubricants $ 5, $ 6, $ 15, $ 5, $ 15, E Repair & Maintenance $ 12, $ 33, $ 10, $ 25, $ 16, E Street & Road Repair $ 1, $ 1, $ 6, $ $ 6, E Safety Equipment $ $ $ $ $ E Telephone/Fax $ 1, $ 1, $ 1, $ 1, $ 1, E Travel & Conference $ $ $ 2, $ $ 2, E Printing & Publishing $ $ $ $ $ E Electric Utilities $ 2, $ 2, $ 3, $ 1, $ 3, E Gas Utilities $ 3, $ $ 1, $ 2, $ 2, E Garbage Services $ $ $ 1, $ $ 1, E Dues and Subscriptions $ $ $ $ $ E Licenses & Permits $ $ $ $ $ Page 26 of 110

27 2018 General Fund Expenditures E Capital Outlay $ 1, $ $ 2, $ 5, $ 5, E Head Start Expenses $ 3, $ $ 1, $ $ 1, E Interest (Loan Payment) $ $ $ 3, $ 4, $ E Transfer Out $ 9, $ 9, $ 10, $ 4, $ Total Street Department: $ 95, $ 113, $ 117, $ 107, $ 116, Street Lighting 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Repair & Maintenance $ $ $ $ $ E Electric Utilities $ 14, $ 15, $ 15, $ 13, $ 15, E Capital Outlay $ $ $ $ $ Total Street Lighting: $ 14, $ 15, $ 15, $ 13, $ 15, Seal Coat Capital Outlay 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Street & Road Repair $ 4, $ $ 14, $ $ 14, E Engineering Fees $ $ $ $ $ E Transfer Out $ $ 14, $ $ 14, $ Total Seal Coat Capital Outlay: $ 4, $ 14, $ 14, $ 14, $ 14, City Beach 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ 7, $ 6, $ 7, $ 5, $ 7, E Parttime Salaries $ $ $ 10, $ 9, $ 10, E Unemployment $ $ $ $ $ E PERA $ $ $ $ $ E Social Security $ $ $ $ $ E Medicare $ $ $ $ $ E Employer Paid Health $ $ $ 1, $ 1, $ 1, E Employer Paid Life $ $ $ $ $ E Operating Supplies $ $ 1, $ 1, $ 2, $ 3, E Repair & Maintenance $ 1, $ 2, $ 1, $ 2, $ 12, E Professional Services $ $ $ $ $ E Internet $ $ $ $ $ E Travel & Conference $ $ $ $ $ E Printing & Publishing $ $ $ $ $ E Water/Sewer Utilities $ $ $ $ $ E Garbage Services $ $ $ $ $ E Depreciation Expense $ $ $ $ $ E Dues and Subscriptions $ $ $ $ $ E Capital Outlay $ $ 3, $ 2, $ $ 2, E Transfer Out $ $ $ $ $ Total City Beach: $ 11, $ 15, $ 26, $ 23, $ 40, Page 27 of 110

28 2018 General Fund Expenditures City Park 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ 16, $ 21, $ 7, $ 7, $ 10, E Parttime Salaries $ $ $ 7, $ 9, $ 7, E PERA $ $ 1, $ $ $ E Social Security $ $ 1, $ $ 1, $ E Medicare $ $ $ $ $ E Employer Paid Health $ $ $ 1, $ 1, $ 2, E Employer Paid Life $ $ $ $ $ E Employer Paid Annuity $ $ $ $ $ E Operating Supplies $ 1, $ 3, $ 2, $ 2, $ 2, Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Repair & Maintenance $ 1, $ 7, $ 2, $ 12, $ 12, E Safety Equipment $ $ $ $ $ E Telephone/Fax $ $ $ $ $ E Internet $ $ $ $ $ E Travel & Conference $ $ $ $ $ E Printing & Publishing $ $ $ $ $ E Electric Utilities $ 2, $ 2, $ 2, $ 2, $ 2, E Water/Sewer Utilities $ $ $ $ $ E Garbage Services $ $ $ $ $ E Depreciation Expense $ $ $ $ $ E Dues and Subscriptions $ $ $ $ $ E Licenses & Permits $ $ $ $ $ E Capital Outlay $ $ 2, $ 17, $ 12, $ 2, E Principal $ $ $ 6, $ $ 6, E Interest $ 2, $ 2, $ 1, $ 1, $ 1, E Transfer Out $ 9, $ 1, $ 1, $ 13, $ 1, Total City Park: $ 37, $ 44, $ 52, $ 67, $ 53, Unallocated Expenses 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Unemployment $ $ 6, $ $ $ E General Liability Ins $ 4, $ 11, $ 13, $ 13, $ 13, E Property Insurance $ 13, $ 13, $ 14, $ 11, $ 14, E Automotive Insurance $ 6, $ 6, $ 7, $ 6, $ 7, E Errors & Omissions Ins $ $ 1, $ 1, $ $ 1, E Volunteer Insurance $ $ $ $ $ E Workers Compensation $ 20, $ 36, $ 32, $ 37, $ 40, E City Pd Tax & Assessment $ 13, $ 8, $ 15, $ $ 15, E ECPN State Payment $ 271, $ 19, $ $ $ E GPA PERA Rate Aid $ 11, $ 11, $ 11, $ 5, $ 11, Page 28 of 110

29 2018 General Fund Expenditures E Transfer Out $ 23, $ 22, $ $ 1, $ E Transfer Out Cap Eq Fund $ 40, $ 40, $ 20, $ 18, $ 20, Total Unallocated Expenses: $ 405, $ 177, $ 115, $ 95, $ 123, Total General Fund Expenditures: $ 1,140, $ 1,181, $ 941, $ 872, $ 989, Page 29 of 110

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33 2018 Other Funds Revenues Expenses 226 Economic Development Loan Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Interest Earnings $ $ $ $ $ R Economic Dev Interest $ $ $ $ $ R Loan Origination Fee $ $ $ $ $ R Loan Closing Costs $ $ $ $ $ R BR & E Program $ 15, $ 20, $ 15, $ $ R Rev Loan Principle $ $ 1, $ 1, $ 1, $ 1, R Rev Loan Interest $ $ $ $ $ R Rev Loan Principle $ $ 2, $ 2, $ 1, $ 1, R Rev Loan Interest $ $ $ $ $ Total Revenue: $ 19, $ 25, $ 20, $ 4, $ 4, Economic Development Loan Fund E Legal Services $ $ $ $ $ E Professional Services $ $ $ $ $ E BR & E Expenses $ 13, $ 14, $ 15, $ $ E Comp Plan Expenses $ $ $ $ $ E Printing & Publishing $ $ $ $ $ E Capital Outlay $ 3, $ $ $ $ Total Expense: $ 16, $ 15, $ 15, $ $ Revolving Loan Three Cs E Revolving Loan Expense $ $ $ $ $ Total Expense: $ $ $ $ $ Revolving Loan Fund Grandpas Farm E Professional Services $ $ $ $ $ E Revolving Loan Expense $ 27, $ $ $ $ Total Expense: $ 28, $ $ $ $ Total Revolving Loan Fund Expense: $ 44, $ 15, $ 15, $ $ 4, TIF District PEDRO Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R TIF Penalties, Interest $ 2, $ $ $ $ R Interest Earnings $ $ $ $ $ Total Revenue: $ 3, $ $ $ $ 228 TIF District PEDRO Expense E Professional Services $ 1, $ $ $ $ E Printing and Publishing $ $ $ $ $ E Transfer Out $ $ $ $ $ Total Expense: $ 1, $ $ $ $ 232 TIF District Cottage House Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget Page 33 of 110

34 2018 Other Funds Revenues Expenses R TIF Penalties, Interest $ $ $ $ $ R Interest Earnings $ 3.84 $ $ $ $ Total: $ 3.84 $ $ $ $ 232 TIF District Cottage House Expense 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Operating Supplies $ $ $ $ $ E Professional Services $ 1, $ (4,559.95) $ $ $ E Printing & Publishing $ $ $ $ $ E Capital Outlay $ $ 5, $ $ $ Total: $ 1, $ $ $ $ 233 TIF District 16 Pleasant Pine 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R TIF Penalties, Interest $ 10, $ 19, $ 22, $ 19, $ 22, R Charges for Interest $ $ $ $ $ Total: $ 10, $ 19, $ 22, $ 19, $ 22, TIF District 16 Pleasant Pine E Admin Salaries $ $ $ $ $ E Legal Services $ $ $ $ $ E Professional Services $ $ 6, $ 3, $ 1, $ 2, E Printing & Publishing $ $ $ $ $ E Capital Outlay $ 9, $ 8, $ 17, $ 8, $ 20, Total: $ 10, $ 15, $ 21, $ 11, $ 22, City Hall Debt Fund Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Cur Ad Valorem Taxes $ $ $ $ $ R Del Ad Valorem Taxes $ $ $ $ 4.16 $ R Cur Mobile Home Taxes $ $ $ $ $ R Del Mobile Homes Taxes $ 4.54 $ 3.66 $ $ $ R Forfeited Land & Spec $ $ $ $ $ R Pen & Interest Del Tax $ $ $ $ $ R Interest Earnings $ $ $ $ $ R Transfer In $ 22, $ $ $ $ Total Revenue: $ 23, $ $ $ 4.16 $ City Hall Debt Fund Expense E Principal $ 15, $ $ $ $ E Interest $ $ $ $ $ E Fiscal Agent Fees $ $ $ $ $ Total Expense: $ 15, $ $ $ $ A Fire Truck Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Bond Proceeds $ $ $ $ $ Page 34 of 110

35 2018 Other Funds Revenues Expenses R Premiums on Bonds $ $ $ $ $ R Transfer In $ 23, $ 22, $ 32, $ 1, $ 32, Total Revenue: $ 23, $ 22, $ 32, $ 1, $ 32, A Fire Truck Expense 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Principal $ 20, $ 20, $ 20, $ $ 20, E Interest $ 3, $ 2, $ 2, $ 1, $ 2, E Fiscal Agent Fees $ $ $ $ $ E Transfer Out $ $ $ $ $ Total Expense: $ 23, $ 22, $ 22, $ 1, $ 22, Water Sewer Debt Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Assess Current TH71 $ 1, $ 1, $ 1, $ 1, $ 1, R Assess Direct Pay TH71 $ 1, $ $ $ $ R Assess Delinq TH71 $ $ $ $ $ R Assess Pen Int TH71 $ 1, $ 1, $ 1, $ $ R Assess Current Odlands $ 3, $ 2, $ 3, $ 2, $ 2, R Assess Direct Pay Odland $ 19, $ 4, $ $ $ R Assess Delinq Odlands $ $ $ $ $ R Assess Pen Int Odlands $ 3, $ 1, $ $ 1, $ R Assess Current TH87 $ 2, $ 1, $ $ 1, $ R Assess Direct Pay TH87 $ 3, $ $ $ $ R Assess Delinq TH87 $ $ $ $ $ R Assess Pen Int TH87 $ 1, $ 1, $ $ 1, $ R Assess Curent S71 $ $ $ $ $ R Assess Delinq S71 $ $ $ $ $ R Assess Pen Int S71 $ $ $ $ $ R Assess Current MDC 4th $ $ $ $ $ R Assess Direct Pay MDC 4 $ $ $ $ $ R Assess Delinq MDC 4th $ 2, $ $ $ $ R Assess Pen Int MDC 4th $ $ $ $ $ R Assess Current Ind Prk $ $ 5, $ $ $ R Assess Direct Pay Ind Prk $ 5, $ 3, $ $ 4, $ R Assess Delinq Ind Prk $ 7, $ 1, $ $ $ R Assess Pen Int Ind Prk $ 1, $ 3, $ $ $ R Assess Current MDC 5th $ 3, $ $ $ 1, $ R Assess Direct Pay MDC 5 $ $ $ $ $ R Assess Delinq MDC 5th $ $ $ $ $ R Assess Pen Int MDC 5th $ $ $ $ $ R Current Ad Valorem Tax $ $ $ $ $ R Del Ad Valorem Tax $ $ $ $ $ R Cur Mobile Home Tax $ $ $ $ $ R Del Mobile Home Tax $ $ $ $ $ R Spec Assess Current $ $ $ $ $ Page 35 of 110

36 2018 Other Funds Revenues Expenses R Spec Assess Direct $ $ $ $ $ R Spec Assess Delinquent $ $ $ $ $ R Spec Asess Pen/Interest $ $ $ $ $ R Interest Earnings $ $ $ $ $ E Transfer In $ $ $ $ $ Total Revenue $ 61, $ 30, $ 5, $ 16, $ 3, Water Sewer Debt Expense 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Legal Services $ $ $ $ $ E Principal $ $ $ $ $ E Interest $ $ $ $ $ E Transfer Out $ 58, $ $ $ $ Total Expense: $ 58, $ $ $ $ Nursing Home Debt Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R NH Debt Receipts $ 635, $ 65, $ 64, $ 7, $ 63, R Interest Earnings $ $ $ $ $ R Bond Proceeds $ $ $ $ $ R Premiums on Bolds Sold $ $ $ $ $ R Transfer In $ $ $ $ $ Total Revenue: $ 635, $ 65, $ 64, $ 7, $ 63, Nursing Home Debt Fund E Legal Services $ $ $ $ $ E Professional Services $ $ $ $ $ E Capital Outlay $ $ $ $ $ E Principal $ 600, $ 50, $ 50, $ $ 50, E Interest $ 33, $ 15, $ 14, $ 7, $ 13, E Fiscal Agent Fees $ $ $ $ $ Total Expense: $ 635, $ 65, $ 64, $ 7, $ 63, Improvement Debt Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Assess Current MDC 5th $ $ $ $ $ R Assess Direct Pay MDC 5 $ $ $ $ $ R Assess Delinq MDC 5th $ 3, $ $ $ $ R Assess Pen Int MDC 5th $ 1, $ $ $ $ R Spec Assess Current $ $ $ $ $ R Spec Assess Direct Pay $ $ $ $ $ R Spec Assess Delinquent $ $ $ $ $ R Spec Assess Pen/Interest $ $ $ $ $ R Interest Earnings $ $ $ $ $ R Transfer In $ 16, $ $ $ $ Total Revenue: $ 21, $ $ $ $ Page 36 of 110

37 2018 Other Funds Revenues Expenses Improvement Debt Fund E Principal $ $ $ $ $ E Interest $ $ $ $ $ Total Expense: $ $ $ $ $ Improvement Debt Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Assess Current Odlands $ $ $ $ $ R Assess Pen Int Odlands $ $ $ $ $ 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Assess Current MDC 4th $ $ $ $ $ R Assess Direct Pay MDC 4 $ $ $ $ $ R Assess Pen Int MDC 4th $ $ $ $ $ R Assess Direct Pay MDC 5 $ $ $ $ $ R Spec Assess Alleys $ $ $ $ $ R Pen/Int Alleys $ $ $ $ $ R GO Tarring $ $ $ $ $ R GO Tar Pen/Int $ $ $ $ $ R Odlands St Improv $ $ $ $ $ R Odlands Direct Pay $ 6, $ $ $ $ R Odlands Delinquent $ $ 1, $ $ $ R Odlands Interest $ $ $ $ $ R MDC 5th $ $ $ $ $ R MDC 5th Direct Pay $ $ $ $ $ R MDC 5th Delinquent $ $ $ $ $ R MDC 5th Interest $ $ $ $ $ R Downtown St Improv $ $ $ $ $ R St Imp Dntn Del Tax $ $ $ $ $ R Dwntwn St Interest $ $ $ $ $ R Cur Ad Valorem Taxes $ $ $ $ $ R Del Ad Valorem Taxes $ $ $ $ $ R Cur Mobile Home Tax $ $ $ $ $ R Del Mobile Home Tax $ 4.05 $ $ $ $ R Forf Land & Specials $ $ $ $ $ R Pen & Interest DelTax $ $ $ $ $ R Spec Assess Direct Pay $ $ $ $ $ R Market Value Credit $ $ $ $ $ R Interest Earnings $ $ 7.59 $ $ $ R Bond Proceeds $ $ $ $ $ R Transfer In $ 19, $ $ $ $ Total Revenue: $ 28, $ 1, $ $ 1, $ Improvement Debt Fund Expense E Principal $ $ $ $ $ E Interest $ $ $ $ $ E Fiscal Agent Fees $ $ $ $ $ Page 37 of 110

38 2018 Other Funds Revenues Expenses Total Expense: $ $ $ $ $ Utility/Street Improvement 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Spec Assess Current $ 17, $ 16, $ $ $ R Spec Assess Direct Pay $ 1, $ $ $ $ R Spec Assess Delinquent $ $ $ $ $ R Spec Assess Pen/Interest $ 2, $ 1, $ $ $ R Transfer In $ $ $ $ $ Total Revenue: $ 21, $ 18, $ $ $ Utility/Street Improvements 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Principal $ 40, $ 45, $ 45, $ 45, $ 45, E Interest $ 4, $ 2, $ $ $ E Transfer Out $ $ $ $ $ Total Expense: $ 44, $ 47, $ 45, $ 45, $ 45, GO Improvement Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Cur Ad Valorem Taxes $ 30, $ $ $ $ R Del Ad Valorem Taxes $ $ $ $ $ R Spec Assess Current $ 25, $ 23, $ $ 22, $ 10, R Spec Assess Direct Pay $ 14, $ 9, $ $ $ R Spec Assess Del $ 2, $ 2, $ $ $ R Spec Assess Pen/Interest $ 17, $ 14, $ $ 13, $ 5, E Interest Earnings $ $ $ $ R Bond Proceeds $ 825, $ $ $ $ Total Revenue: $ 917, $ 50, $ $ 36, $ 15, GO Improvement Expense E Principal $ 60, $ $ $ $ E Interest $ 80, $ $ $ $ E Fiscal Agent Fees $ 41, $ $ $ $ E Payments to Escrow Agent $ 730, $ $ $ $ Total Expense: $ 911, $ $ $ $ Street & Utility Improvements 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Cur Ad Valorem Taxes $ 75, $ 77, $ 73, $ 79, $ 70, R Del Ad Valorem Taxes $ 1, $ 1, $ $ 1, $ R Spec Assess Current $ 36, $ 36, $ 39, $ 36, $ 35, R Spec Assess Direct Pay $ 37, $ 18, $ $ 17, $ R Spec Assess Del $ 1, $ 1, $ $ 1, $ R Spec Assess Pen/Interest $ 39, $ 35, $ 20, $ 33, $ 15, R Interest Earnings $ $ $ $ $ R Bond Proceeds $ $ $ $ $ Page 38 of 110

39 2018 Other Funds Revenues Expenses R Transfer In $ $ $ $ 8, $ Total Revenue: $ 191, $ 171, $ 133, $ 178, $ 120, Street & Utility Improvements E Construction Expense $ $ $ $ $ E Engineering Fees $ $ $ $ $ E Professional Services $ $ $ $ $ E Printing & Publishing $ $ $ $ $ E Miscellaneous Expense $ $ $ $ $ E Principal $ 120, $ 120, $ 125, $ 125, $ 125, E Interest $ 75, $ 72, $ 35, $ 68, $ 70, E Fiscal Agent Fee $ 1, $ 1, $ 1, $ 1, $ 10, Total Expense: $ 196, $ 193, $ 161, $ 194, $ 205, B Improvement Refunding GO Bond 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R CurAd Valorem Taxes $ $ 31, $ 32, $ 30, $ 30, R Del Ad Valorem Taxes $ $ $ $ $ R Cur Mobile Home Tax $ $ $ $ $ R Del Mobile Home Tax $ $ $ $ $ R Pen & Interest DelTax $ $ $ $ $ R Spec Assess Current $ $ $ $ $ R Spec Assess Direct Pay $ $ $ $ $ R Spec Assess Del $ $ $ $ $ R Spec Assess Pen/Interest $ $ $ $ $ R Interest Earnings $ $ $ $ $ R Bond Proceeds $ 4, $ $ $ $ Total Revenue: $ 4, $ 31, $ 32, $ 30, $ 30, B Improvement Refunding GO Bond E Principal $ $ 65, $ 50, $ 50, $ 50, E Interest $ $ 11, $ 8, $ 16, $ 16, E Fiscal Agent Fees $ $ $ $ $ Total Expense: $ $ 76, $ 58, $ 66, $ 66, Capital Projects Equipment 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Interest Earnings $ 2, $ 3, $ 2, $ 2, $ 2, R Transfer In $ $ $ $ $ R Transfer In $ 15, $ 15, $ 15, $ 13, $ 40, R Transfer In $ $ 9, $ 10, $ 4, $ R Transfer In $ 9, $ 16, $ 14, $ 14, $ R Transfer In $ 1, $ 1, $ 1, $ 13, $ 1, R Transfer In $ 40, $ 40, $ 20, $ 18, $ 20, Total Revenue: $ 68, $ 84, $ 62, $ 66, $ 64, Page 39 of 110

40 2018 Other Funds Revenues Expenses 406 Capital Projects Equipment Expense Department Misc E Capital Outlay $ 21, $ $ $ $ E Transfer Out $ $ Department Police Department E Police Dept Capital Outlay $ $ 38, $ 15, $ $ 42, Department Street Department E Streets Capital Outlay $ $ 5, $ 10, $ 5, $ E Streets Principal $ $ $ $ 34, $ Department Seal Coat Capital Outlay E Seal Coating Capital Outlay $ $ $ 14, $ 10, $ 2, Department City Park E City Park Capital Outlay $ $ $ 1, $ $ Department Unallocated Expenses E Unallocated Exp Capital Outlay $ $ $ 20, $ $ Total Expense: $ 21, $ 43, $ 60, $ 50, $ 44, DNR City Park Project Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Other Revenues $ $ $ $ $ R Contrib & Donations $ $ $ $ $ R DNR Grant $ 5, $ $ $ $ R Transfer In $ 8, $ $ $ $ Total Revenue: $ 14, $ $ $ $ 412 DNR City Park Project Expense E Salaries $ $ $ $ $ E PERA $ $ $ $ $ E Social Security $ $ $ $ $ E Medicare $ $ $ $ $ E Employer Paid Health $ $ $ $ $ E Employer Paid Life $ $ $ $ $ E Employer Paid Annuity $ $ $ $ $ E Construction Expense $ $ $ $ $ E Printing & Publishing $ $ $ $ $ E Improvements Other $ $ $ $ $ E Machinery Rentals $ $ $ $ $ E Buildings and Structures $ $ $ $ $ E Heavy Machinery $ $ $ $ $ E Other Equipment $ 13, $ $ $ $ Total Expense: $ 14, $ $ $ $ Street & Utility Improvement 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Charges for Services $ $ $ $ $ R Interest Earnings $ $ $ $ $ Page 40 of 110

41 2018 Other Funds Revenues Expenses R Bond Proceeds $ $ $ $ $ R Prem on Bonds Sold $ $ $ $ $ Total Revenue: $ $ $ $ $ Street & Utility Improvement E Construction Expense $ $ $ $ $ E Engineering Fees $ 3, $ $ $ $ E Legal Services $ $ $ $ $ E Miscellaneous Expense $ $ $ $ $ E Interest $ $ $ $ $ E Transfer Out $ $ $ $ 8, $ Total Expense: $ 3, $ $ $ 8, $ NH ConstCapital Project 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Interest Earnings $ $ $ $ $ 35, R Bond Proceeds $ $ $ $ 363, $ 750, Total Revenue: $ $ $ $ 363, $ 785, NH ConstCapital Project 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Construction Expense $ $ $ $ 133, $ 750, E Engineering Fees $ $ $ $ 194, $ 200, E Legal Services $ $ $ $ $ E Miscellaneous Expense $ $ $ $ 12, $ $ $ $ $ 340, $ 950, Page 41 of 110

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43 Fund 406 Unallocated Balance Information 2008 Beginning Balance: $ 34, Transfer to fund from General Fund $ 40, Balance: $ 74, Transfer to fund from General Fund $ 40, Balance: $ 114, Transfer to fund from General Fund $ 40, Purchase $ (3,166) 2010 Balance: $ 150, Transfer to fund from General Fund $ 40, Balance: $ 190, Transfer to fund from General Fund $ 40, Balance: $ 230, Transfer to fund from General Fund $ 5, Balance: $ 236, Transfer to fund from General Fund $ 40, Balance: $ 276, Transfer to fund from General Fund $ 40, Balance: $ 316, Transfer to fund from General Fund $ 40, Interest applied to fund $ 15, Interest to other 406 funds $ (3,024.56) 2016 Adjustment (auditor) $ (34,375) 2016 Balance: $ 335, Transfer to fund from General Fund $ 20,000 Transfer to 406 Streets to pay off grader $ (148,000) 2017 Balance: $ 207, Information: 2018 Transfer from General Fund $ 20,000 Transfer to PD 406 for squad car purchase $ (30,000) New balance $ 197, Page 43 of 110

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45 Fund 406 Parks Balance Information 2008 Beginning Balance: $ 5, Balance: $ 5, Balance: $ 5, Balance: $ 5, Transfer to fund from General Fund $ 1, Balance: $ 6, Transfer to fund from General Fund $ 1, Balance: $ 8, Transfer to fund from General Fund $ 1, Balance: $ 9, Transfer to fund from General Fund $ 1, Balance: $ 10, Transfer to fund from General Fund $ 1, Balance: $ 11, Transfer to fund from General Fund $ 1, Interest applied to fund $ Balance: $ 13, Transfer to fund from General Fund $ 1, Transfer from General Fund for water and electric upgrades ($15,000 appropriated $12,500 unused, will be used in 2018) $ 12, Balance: $ 27, Transfer from General Fund $ 1, Balance: $ 28, Page 45 of 110

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47 Fund 406 Police Department Balance Information 2008 Beginning Balance: $ 10, Transfer to fund $ 7, Balance: $ 17, Transfer to fund from General Fund $ Balance: $ 17, Transfer to fund from General Fund $ Balance: $ 17, Transfer to fund from General Fund $ 8, Squad Car Purchase $ (24,214.64) 2011 Balance: $ Transfer to fund from General Fund $ 10, Balance: $ 10, Transfer to fund from General Fund $ 10, Squad Car Purchase $ (34,375) 2013 Balance: $ (13,589.64) 2014 Transfer to fund from General Fund $ 10, Balance: $ (3,589.64) 2015 Purchase $ (3,702) 2015 Transfer to fund from General Fund $ 15, Balance: $ 7, Transfer to fund $ 15, Squad Car Purchase $ (38,405.86) 2016 Interest applied to fund $ Transfer to fund from 406 $ 4, Balance: $ (10,858.17) 2017 Transfer to fund from General Fund $ 15, Balance: $ 4, Transfer and Purchases: 2018 Transfer to fund from General Fund $ 10, Balance: $ 14, Transfer from unallocated 406 Fund $ 30, Squad Car Purchase $ (42,000) New balance: $ 2, Page 47 of 110

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49 Fund 406 Seal Coating Balance Information Note: transfers are made are at the end of the year from unexpended funds in the General Fund Beginning Balance: $ Balance: $ Balance: $ Balance: $ Balance: $ Balance: $ Balance: $ Transfer to fund from General Fund $ 14, Balance: $ 14, Balance: $ 14, Transfer to fund from General Fund $ 16, Interest applied to fund $ 1, Balance: $ 31, Transfer to fund from General Fund $ Purchase $ (10,500) 2017 Transfer from General Fund of unused funds $ 14, Transfer from sinking fund $ Balance: $ 35, Page 49 of 110

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51 Fund 406 Streets Balance Information 2008 Beginning Balance: $ 150, Balance: $ 150, Balance: $ 150, Balance: $ 150, Transfer to fund from General Fund $ 6, Balance: $ 156, Transfer to fund from General Fund $ 7, Balance: $ 163, Plow Truck Purchase $ (56,505) 2013 Balance: $ 106, Transfer to fund from General Fund $ 9, Payloader Purchase $ (101,358) 2014 Balance: $ 14, Purchase $ (7,900) 2015 Transfer to fund from General Fund $ 9, Balance: $ 15, Transfer to fund from General Fund $ 9, Purchase $ (5,179) 2016 Interest applied to fund $ Transfer to fund from 406 $ 7, Balance: $ 27, Grader Payment (through November) $ (35,000) 2017 Transfer to fund from General Fund $ 10,000 Pay off Grader $ (148,000) Transfer from Unallocated Fund $ 148, Balance: $ 2, Transfer: 2018 Proposed transfer from General Fund $ 0, Balance $ 2, Page 51 of 110

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55 Reconciliation of Fund Balance Fund 601 Water Fund Total Revenues $ 506, $ 1,450, $ 187, $ 206, Total Expenditures $ 249, $ 835, $ 247, $ 255, Fiscal Year 2017 Water Fund: 2016 Unrestricted Net Position (audited amount): $ 810, Budgeted operating revenues: $ 187, Budgeted operating expenses: $ 247, Minus depreciation $ (70,000) Budgeted operating expenses: $ 177, Estimated adjustment to fund balance: $ 9, Estimated unrestricted net position: $ 820, Fiscal Year 2018 Water Fund: Budgeted operating revenues: $ 206, Budgeted operating expenses: $ 255, Minus depreciations: $ (70,000) Budgeted operating expenses: $ 185, Estimated adjustment to fund balance: $ 20,380 Estimated unrestricted net position: $ 840, Water Revenue & Expenses (without depreciaton) $206, $187, $185, $177, WATER REVENUES WATER EXPENSES 2017 Adopted Budget 2018 Budget Page 55 of 110

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57 Water Fund 601 Water Fund Revenues 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Current Ad Valorem Taxes $ $ $ $ $ R Delinquent Ad Valorem Taxes $ $ $ $ $ R TIF Penalties, Interest $ $ $ $ $ R Spec Assess Current $ 2, $ 2, $ 1, $ 6, $ 2, R Spec Assess Direct Pay $ $ $ $ $ R Spec Assess Delinquent $ 4, $ $ $ $ R Spec Assess Penalty/Interest $ $ $ $ 1, $ R Miscellaneous Receipts $ $ $ $ $ R Sale of Land & Property $ $ $ $ $ R Interest Earnings $ 3, $ 2, $ $ $ R Water Revenue $ 164, $ 159, $ 181, $ 160, $ 200, R Customer CR Bal $ $ $ $ (619.90) $ R Turn On/Off Fees $ 2, $ 1, $ 1, $ 1, $ 1, R Penalties/Interest $ $ $ $ 2, $ 1, R Federal Test Fee $ (291.05) $ (316.33) $ $ $ R Meter Bottom $ $ $ $ $ R Sewer Revenues $ $ $ $ $ R Sewer Pond Fee 2008 $ $ $ $ $ R Sales of General Fixed Assets $ 1, $ $ $ $ R CompensationLoss Fixed Assets $ $ $ $ $ R Capital Contribution $ $ $ $ $ R Bond Proceeds $ $ $ $ $ R Transfer In $ $ $ $ $ R State/Fed Grants $ 327, $ 1,282, $ $ 2, $ R Interest Earnings $ $ $ $ $ Total Revenues: $ 506, $ 1,450, $ 187, $ 175, $ 206, Water Utilities Expenses 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ 35, $ 33, $ 33, $ 28, $ 35, E Parttime Salaries $ $ $ $ $ 6, E Admin Salaries $ 5, $ 5, $ 8, $ 6, $ 8, E PERA $ 2, $ 2, $ 2, $ 2, $ 2, E Social Security $ 2, $ 2, $ 2, $ 1, $ 2, E Medicare $ $ $ $ $ E Employer Paid Health $ 8, $ 9, $ 9, $ 9, $ 10, E Employer Paid Life $ $ $ $ $ E Employer Paid Annuity $ $ $ $ $ E Operating Supplies $ 22, $ 20, $ 24, $ 12, $ 24, E Motor Fuels & Lubricants $ 1, $ 1, $ 1, $ 1, $ 1, E Repair & Maintenance $ 10, $ 21, $ 7, $ 5, $ 7, E Safety Equipment $ $ $ 1, $ $ 1, Page 57 of 110

58 Water Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Auditing Services $ 1, $ 1, $ 1, $ 1, $ 1, E Legal Services $ $ $ $ $ E Professional Services $ 5, $ 1, $ $ $ E Computer Support Services $ $ 1, $ 1, $ 1, $ 4, E Contract Maintenance $ $ $ 5, $ $ 5, E Telephone/Fax $ $ 1, $ 1, $ 1, $ 1, E Postage $ 1, $ 1, $ 1, $ 1, $ 1, E Travel & Conference $ $ $ 2, $ 1, $ 2, E Printing & Publishing $ $ 1, $ 1, $ $ 1, E General Liability Ins $ (2,273.00) $ $ $ $ E Property Insurance $ 1, $ 1, $ 1, $ 1, $ 1, E Automotive Insurance $ $ $ $ $ E Workers Compensation $ 2, $ 2, $ 3, $ 2, $ 3, E Electric Utilities $ 17, $ 12, $ 18, $ 13, $ 18, E Depreciation Expense $ 87, $ $ 70, $ $ 70, E Dues and Subscriptions $ $ $ $ $ E Licenses & Permits $ $ $ 1, $ $ 1, E Bad Debt Expense $ $ $ $ $ E Capital Outlay $ 1, $ 3, $ 10, $ 3, $ 10, E Principal $ $ $ 13, $ $ 13, E Interest $ $ $ 3, $ $ 3, E Transfer Out $ $ $ 5, $ $ Total Expenses: $ 208, $ 128, $ 231, $ 99, $ 239, Water Plant Expenses E Construction Expense $ 0.44 $ 647, $ $ $ E Engineering Fees $ 0.24 $ 42, $ $ $ E Professional Services $ 40, $ 3, $ $ $ E Printing & Publishing $ $ $ $ $ Total Expenses: $ 41, $ 692, $ $ $ PFA Debt/2015B Bonds Expenses E Principal $ $ 12, $ 15, $ 13, $ 15, E Interest $ $ 1, $ 1, $ 2, $ 1, Total Expenses: $ $ 14, $ 16, $ 16, $ 16, Page 58 of 110

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61 Reconciliation of Fund Balance Fund 602 Sewer Fund Total Revenues $ 293, $ 270, $ 266, $ 286, Total Expenditures $ 303, $ 408, $ 358, $ 388, Fiscal Year 2017 Sewer Fund: 2016 Unrestricted Net Position (audited amount): $ 843, Budgeted operating revenues: $ 266, Budgeted operating expenses: $ 358, Minus depreciation $ (102,000) Budgeted operating expenses: $ 256, Estimated adjustment to fund balance: $ 10, Estimated unrestricted net position: $ 854, Fiscal Year 2018 Sewer Fund: Budgeted operating revenues: $ 286, Budgeted operating expenses: $ 388, Minus depreciation $ (102,000) Budgeted operating expenses: $ 286, Estimated adjustment to fund balance: $ (715.00) Estimated unrestricted net position: $ 853, Sewer Revenues & Expenses (without depreciation) $286, $286, $266, $256, SEWER REVENUES SEWER EXPENSES 2017 Adopted Budget 2018 Budget Page 61 of 110

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63 Sewer Fund 602 Sewer Fund Revenues 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Spec Assess Current $ 3, $ 4, $ 2, $ 10, $ 3, R Spec Assess Delinquent $ 6, $ $ 1, $ $ R Spec Assess Penalty/Interest $ $ $ $ 1, $ R Miscellaneous Receipts $ $ $ $ $ R Interest Earnings $ 1, $ 2, $ $ $ R Customer CR Bal $ $ $ $ $ R Penalties/Interest $ $ $ $ 2, $ R Sewer Revenues $ 182, $ 165, $ 162, $ 152, $ 180, R Sewer Pond Fee 2008 $ 99, $ 96, $ 100, $ 90, $ 100, R Bond Proceeds $ $ $ $ $ R Transfer In $ $ $ $ $ Total: $ 293, $ 270, $ 266, $ 258, $ 286, Sewer Fund Expenses 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Salaries $ 35, $ 33, $ 33, $ 28, $ 33, E Parttime Salaries $ $ $ $ $ 6, E Admin Salaries $ 5, $ 5, $ 8, $ 6, $ 8, E PERA $ 2, $ 2, $ 2, $ 2, $ 2, E Social Security $ 2, $ 2, $ 2, $ 1, $ 2, E Medicare $ $ $ $ $ E Employer Paid Health $ 8, $ 9, $ 9, $ 9, $ 10, E Employer Paid Life $ $ $ $ $ E Operating Supplies $ 13, $ 14, $ 15, $ 23, $ 20, E Motor Fuels & Lubricants $ 1, $ 1, $ 2, $ 1, $ 2, E Repair & Maintenance $ 13, $ 36, $ 25, $ 35, $ 35, E Safety Equipment $ $ $ $ $ E Auditing Services $ 1, $ 1, $ 1, $ 1, $ 1, E Legal Services $ $ $ $ $ E Professional Services $ 3, $ 9, $ 2, $ $ 2, E Computer Support Services $ $ 1, $ 1, $ 1, $ 4, E Telephone/Fax $ $ $ $ $ E Postage $ 1, $ 1, $ 1, $ 1, $ 1, E Travel & Conference $ $ $ 1, $ 2, $ 1, E Printing & Publishing $ $ $ $ $ E General Liability Ins $ (831.00) $ $ $ $ E Property Insurance $ 1, $ 1, $ 1, $ 1, $ 1, E Automotive Insurance $ $ $ $ $ E Workers Compensation $ 2, $ 1, $ 2, $ 3, $ 3, E Electric Utilities $ 5, $ 4, $ 5, $ 4, $ 5, E Depreciation Expense $ 121, $ $ 102, $ $ 102, E Dues and Subscriptions $ $ $ $ $ E Licenses & Permits $ 1, $ $ $ $ Page 63 of 110

64 Sewer Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Capital Outlay $ 19, $ 8, $ 7, $ 25, $ 12, E Principal $ $ 90, $ 85, $ 85, $ 85, E Interest $ 27, $ 5, $ 3, $ 5, $ 6, E Fiscal Agent Fees $ 32, $ $ $ $ E Transfer Out $ $ $ 5, $ $ Total: $ 303, $ 234, $ 321, $ 244, $ 350, Main Lift Station Project Expenses E Construction Expense $ (0.48) $ 128, $ $ $ E Engineering Fees $ $ 2, $ $ $ E Printing & Publishing $ $ $ $ $ E Principal $ $ 40, $ 35, $ 35, $ 35, E Interest $ $ 2, $ 1, $ 2, $ 3, Total: $ $ 173, $ 36, $ 37, $ 38, Page 64 of 110

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67 Cemetery Fund Cemetery (Revenue) 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Cemetery Plot Sales $ $ 2, $ 1, $ 2, $ 1, R Cemetery Perpetual Care $ $ $ $ $ Total: $ $ 3, $ 2, $ 2, $ 2, Cemetery (Expenditure) E Salaries $ $ $ 6, $ 2, $ 3, E PERA $ $ $ $ $ E Social Security $ $ $ $ $ E Medicare $ $ $ $ $ E Employer Paid Health $ $ $ $ $ E Employer Paid Life $ $ $ $ 6.06 $ E Motor Fuels & Lubricants $ $ $ $ $ E Repair & Maintenance $ $ $ $ $ E Workers Compensation $ $ $ $ $ E Electric Utilities $ $ $ $ $ E Miscellaneous Expense $ $ $ $ $ E Transfer Out $ $ $ $ $ Total: $ $ $ 7, $ 6, $ 5, Page 67 of 110

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71 Reconciliation of Fund Balance Fund 609 Liquor Fund Total Revenues $ 852, $ 865, $ 866, $ 917, Total Expenditures $ 837, $ 867, $ 866, $ 880, Fiscal Year 2017 Liquor Fund: 2016 Unrestricted Net Position (audited amount): $ 190, Budgeted operating revenues: $ 866, Budgeted operating expenses: $ 866, Estimated adjustment to fund balance: $ Estimated unrestricted net position: $ 191, Fiscal Year 2018 Liquor Fund: Budgeted operating revenues: $ 917, Budgeted operating expenses: $ 880, Estimated adjustment to fund balance: $ 37, Estimated unrestricted net position: $ 228, Liquor Revenue and Expenses 2018 BUDGET $880, $917, ADOPTED BUDGET $866, $866, Liquor Expenses Liquor Revenues Page 71 of 110

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73 Liquor Fund On Sale Liquor Store On Sale (Revenues) 2018 R Lions Lease Payments $ 1, R Miscellaneous Receipts $ R Apparel Sales $ 1, R Interest Earnings $ R ATM User Fees $ 2, R Refunds & Reimbursements $ R Credit Card Sales $ R Cash Over/Under $ R Liquor Sales $ 94, R Beer Sales $ 127, R Tobacco Sales $ R Snack, Ice, Soda Sales $ 17, R Vending Machines $ 1, R Sales of General Fixed Assets $ R CompensationLoss Fixed Assets $ R Transfer In $ Total On Sale Revenues: $ 245, Liquor Store On Sale (Expenses) 2018 E Salaries $ 60, E Parttime Salaries $ 4, E Admin Salaries $ 4, E Unemployment $ E PERA $ 4, E Social Security $ 4, E Medicare $ E Employer Paid Health $ 17, E Employer Paid Life $ E Employer Paid Annuity $ E Office Supplies $ E Operating Supplies $ 5, E Entertainment $ 10, E Uniform Allowance $ E Repair & Maintenance $ 3, E Merchandise Resale (GENERAL) $ 1, E Liquor Purchases $ 17, E Beer Purchases $ 30, E Snack, Ice, Soda Purchases $ 3, E Tobacco Products For Resale $ E Auditing Services $ 1, E Legal Services $ E Professional Services $ 2, E Computer Support Services $ 2,250.00

74 Liquor Fund Liquor Store On Sale (Expenses) 2018 E Telephone/Fax $ E Travel & Conference $ E Freight $ 1, E Advertising $ 1, E Printing & Publishing $ E General Liability Ins $ E Property Insurance $ 1, E Dram Shop Insurance $ 2, E Errors & Omissions Ins $ E Workers Compensation $ 5, E Electric Utilities $ 5, E Water/Sewer Utilities $ E Gas Utilities $ 1, E Garbage Services $ 1, E Cable Utilities $ 1, E Cleaning Services $ 1, E Equipment Lease $ 1, E Depreciation Expense $ E Miscellaneous Expense $ 2, E Cash Short $ E Dues and Subscriptions $ E Licenses & Permits $ E Bad Debt Expense $ E Capital Outlay $ 5, E Principal $ E Interest $ E Transfer Out $ 31, Total On Sale Expenses: $ 241, Revenues over expenses: $ 3,861.54

75 Liquor Fund Off Sale Liquor Store Off Sale (Revenues) $ 2, R Lions Lease Payments $ R Miscellaneous Receipts $ R Apparel Sales $ 1, R Interest Earnings $ R Refunds & Reimbursements $ R Liquor Sales $ 206, R Beer Sales $ 405, R Wine Sales $ 37, R Tobacco Sales $ 2, R Snack, Ice, Soda Sales $ 19, R Credit Card Sales $ R Cash Over/Under $ R Sales of General Fixed Assets $ R CompensationLoss Fixed Assets $ R Transfer In $ Total Off Sale Revenues: $ 671, Liquor Store Off Sale (Expenses) 2018 E Salaries $ 60, E Parttime Salaries $ 4, E Admin Salaries $ 4, E Unemployment $ E PERA $ 4, E Social Security $ 4, E Medicare $ E Employer Paid Health $ 17, E Employer Paid Life $ E Employer Paid Annuity $ E Office Supplies $ E Operating Supplies $ 12, E Entertainment $ E Uniform Allowance $ E Repair & Maintenance $ 5, E Merchandise Resale (GENERAL) $ 1, E Liquor Purchases $ 153, E Beer Purchases $ 289, E Snack, Ice, Soda Purchases $ 2, E Tobacco Products For Resale $ 2, E Auditing Services $ 1, E Legal Services $ E Professional Services $ 2, E Computer Support Services $ 2, E Telephone/Fax $

76 Liquor Fund Liquor Store Off Sale (Expenses) 2018 E Travel & Conference $ E Freight $ 2, E Advertising $ 1, E Printing & Publishing $ E General Liability Ins $ E Property Insurance $ 1, E Dram Shop Insurance $ 2, E Errors & Omissions Ins $ E Workers Compensation $ 5, E Electric Utilities $ 5, E Water/Sewer Utilities $ E Gas Utilities $ 1, E Garbage Services $ 1, E Cable Utilities $ 1, E Cleaning Services $ 1, E Equipment Lease $ 1, E Depreciation Expense $ E Miscellaneous Expense $ E Cash Short $ E Dues and Subscriptions $ E Licenses & Permits $ E Bad Debt Expense $ E Capital Outlay $ 5, E Principal $ E Interest $ E Transfer Out $ 31, Total Off Sale Expenses: $ 638, Revenues over expenses: $ 33,593.54

77 Liquor Fund Liquor Store (Revenues) Budget 2017 Actual R State Aid PERA $ $ $ R Lions Lease Payments $ 1, $ 1, $ 1, R Miscellaneous Receipts $ 4, $ $ R Apparel Sales $ 2, $ 2, $ 2, R Interest Earnings $ $ $ R ATM User Fees $ 1, $ 1, $ 1, R Refunds & Reimbursements $ 7, $ $ 3, R Liquor Sales (Off) $ 198, $ 193, $ 189, R Beer Sales (Off) $ 411, $ 420, $ 368, R Wine Sales (Off) $ 40, $ 38, $ 35, R Tobacco Sales (Off) $ 2, $ 2, $ 2, R Snack, Ice, Soda Sales (Off) $ 17, $ 19, $ 17, R Bar Charge (Off) $ (50,980.81) $ (52,400.00) $ (47,789.44) R Cash Over/Under $ (115.14) $ $ R Liquor Sales (On) $ 92, $ 94, $ 86, R Beer Sales (On) $ 118, $ 127, $ 104, R Tobacco Sales (On) $ $ $ R Snack, Ice, Soda Sales (On) $ 14, $ 17, $ 15, R Vending Machines $ 1, $ 1, $ 1, R Sales of General Fixed Assets $ $ $ R CompensationLoss Fixed Asset $ $ $ R Transfer In $ $ $ Total Revenues: $ 867, $ 866, $ 783, Liquor Store (Expenses) Budget 2017 Actual E Salaries $ 126, $ 74, $ 73, E Parttime Salaries $ $ 47, $ 36, E Admin Salaries $ 16, $ 10, $ 6, E Unemployment $ $ $ E PERA $ 24, $ 9, $ 8, E Social Security $ 7, $ 7, $ 7, E Medicare $ 1, $ 1, $ 1, E Employer Paid Health $ 15, $ 17, $ 21, E Employer Paid Life $ $ $ Page 75 of 110

78 Liquor Fund Liquor Store (Expenses) Budget 2017 Actual E Employer Paid Annuity $ $ $ E Office Supplies $ $ $ 1, E Operating Supplies $ 17, $ 15, $ 16, E Entertainment $ 7, $ 10, $ 7, E Uniform Allowance $ $ 2, $ E Repair & Maintenance $ 5, $ 10, $ 2, E Merchandise Resale (GENERAL) $ 2, $ 3, $ 1, E Liquor Purchases $ 174, $ 170, $ 157, E Beer Purchases $ 321, $ 302, $ 285, E Snack, Ice, Soda Purchases $ 25, $ 26, $ 24, E Tobacco Products For Resale $ 2, $ 2, $ 2, E Auditing Services $ 3, $ 3, $ 3, E Legal Services $ $ $ E Professional Services $ 2, $ 21, $ 8, E Telephone/Fax $ $ $ E Travel & Conference $ $ 1, $ E Freight $ 3, $ 4, $ 3, E Advertising $ 3, $ 2, $ 3, E Printing & Publishing $ $ $ E General Liability Ins $ $ $ E Property Insurance $ 3, $ 3, $ 3, E Dram Shop Insurance $ 4, $ 4, $ 4, E Errors & Omissions Ins $ $ $ E Workers Compensation $ 10, $ 8, $ 12, E Electric Utilities $ 11, $ 12, $ 9, E Water/Sewer Utilities $ 1, $ 1, $ 1, E Gas Utilities $ 1, $ 1, $ 1, E Garbage Services $ 2, $ 2, $ 2, E Cable Utilities $ 3, $ 3, $ 2, E Cleaning Services $ 3, $ 3, $ 2, E Equipment Lease $ 3, $ 3, $ 3, E Depreciation Expense $ 11, $ $ E Miscellaneous Expense $ 2, $ 2, $ 2, E Cash Short $ $ $ E Dues and Subscriptions $ 1, $ 1, $ E Licenses & Permits $ $ $ Page 76 of 110

79 Liquor Fund Liquor Store (Expenses) Budget 2017 Actual E Bad Debt Expense $ $ $ E Capital Outlay $ 4, $ 10, $ 3, E Principal $ $ $ E Interest $ $ $ E Transfer Out $ 65, $ 62, $ 57, Total Expenses: $ 895, $ 866, $ 785, Page 77 of 110

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83 700 Funds 755 Get Hooked on Fishing 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Contributions & Donations $ $ $ $ 2, $ 3, Total: $ $ $ $ 2, $ 3, Get Hooked on Fishing E Operating Supplies $ $ $ $ 3, $ 3, Total: $ $ $ $ 3, $ 3, Sounds of Spirit Lake 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R Contributions & Donations $ $ $ $ 13, $ 13, $ $ $ $ 13, $ 13, Sounds of Spirit Lake 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E Operating Supplies $ $ $ $ $ E Entertainment $ $ $ $ 9, $ 1, E Postage $ $ $ $ 9.80 $ E Advertising $ $ $ $ $ E Printing & Publishing $ $ $ $ $ E Capital Outlay $ $ $ $ 2, $ 1, Total: $ $ $ $ 13, $ 1, Page 81 of 110

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87 Agenda Date: September 11, 2017 Action: Adopted Vote: Unanimous Yes: I No: Ellingson Komulainen McNeece Lawrey Foss CllY OF MENAHGA, MINNESOTA Resolution No A Resolution of the Menahga City Council Adopting the Preliminary 2018 Tax Levy WHEREAS, the City of Menahga is required by Minnesota Statute Subdivision 1, "to certify to the county auditor the proposed property tax levy payable in the following year". NOW, THEREFORE BE IT resolved by the City Council that the following sums of money be levied for the current year, collectible in 2018, upon the taxable property in the City of Menahga, for the following purposes: General Fund: $ 379, Debt Funds: 2013A General Obligation Improvement Bond $ 75, B General Obligation Improvement Bond $ 6, B General Obligation Improvement Bond $ 31, Total Preliminary Tax Levy: $ 493, The City Clerk is instructed to transmit a copy of this resolution to the Wadena County Auditor. Adopted by the City Council of the City of Menahga, Minnesota, this eleventh day of September, City of Menahga, Minnesota Resolution No Page 1 of 1 Page 85 of 110

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91 Agenda Date: December 11, 2017 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No A Resolution of the Menahga City Council Adopting the Final 2018 Tax Levy WHEREAS, the City of Menahga is required by Minnesota Statute Subdivision 1, requires cities to certify the final levy on or before five working days after December 20 of each year. NOW, THEREFORE BE IT resolved by the City Council that the following sums of money be levied for the current year, collectible in 2018, upon the taxable property in the City of Menahga, for the following purposes: General Fund: $ 332, Debt Funds: 2013A General Obligation Improvement Bond $ 75, B General Obligation Improvement Bond $ 6, B General Obligation Improvement Bond $ 31, Total Final Tax Levy: $ 445, The City Clerk is instructed to transmit a copy of this resolution to the Wadena County Auditor. Adopted by the City Council of the City of Menahga, Minnesota, this eleventh day of December, Janette M. Bower, MMC, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No Page 1 of 1 Page 89 of 110

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95 Agenda Date: December 11, 2017 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No A Resolution of the Menahga City Council Adopting a Budget for the City of Menahga, Minnesota for the Fiscal Year Beginning January 1, 2018, and ending December 31, 2018 NOW, THEREFORE BE IT resolved by the City Council that the 2018 budget is hereby approved for all funds in the amounts stated below and the supporting line item details is incorporated as a part of this budget resolution. Revenue General Fund (101) (includes a $25,000 appropriation from the Unassigned Fund Balance) $ 989, Water Fund (601) $ 206, Sewer Fund (602) $ 286, Liquor Fund (609) $ 917, Total Revenue: $ 2,399, Expenditures Expenditures without Depreciation Expenditures with Depreciation General Fund (101) $ 989, $ 989, Water Fund (601) $ 185, $ 255, Sewer Fund (602) $ 286, $ 388, Liquor Fund (609) $ 880, $ 880, Total Expenditures: $ 2,343, $ 2,515, Adopted by the City Council of the City of Menahga, Minnesota, this twelfth day of December, Janette M. Bower, MMC, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No Page 1 of 1 Page 93 of 110

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99 Agenda Date: December 11, 2017 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No A Resolution of the Menahga City Council Adopting the 2018 City of Menahga Pay Plan WHEREAS, the City of Menahga has established a Pay Plan to pay City employees. NOW, THEREFORE BE IT resolved by the Menahga City Council that the attached City of Menahga Pay Plan is adopted, with an effective date of January 1, Adopted by the City Council of the City of Menahga, Minnesota, this eleventh day of December, Janette M. Bower, MMC, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No Page 1 of 1 Page 97 of 110

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101 2018 Pay Plan Minimum Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Midpoint Step 8 Step 9 Step 10 Step 11 Step 12 Step 13 Step 14 Step 15 Maximum Pay Grade Bartender/Clerk/Customer Service 1 $ 9.76 $ 9.97 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Head Bartender 2 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Assistant Liquor Store Manager 3 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Administrative Secretary 4 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Police Officer, Deputy Clerk, Public Works Laborer 5 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Utilities Superintendent 6 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Liquor Store Manager 7 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Police Chief, Public Works Director 8 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Administrator 9 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Minimum Midpoint Maximum Probationary step increase and anniversary date: Full and parttime employees are subject to a probationary period of 1040 regular hours. An employee is eligible for a step increase when the employee has worked 1040 hours, exclusive of overtime, and receives a positive written employee evaluation. The employee s date of increase and evaluation becomes the new anniversary date. Future step increases: A fulltime employee is eligible for a step increase on his or her anniversary date provided the employee receives a satisfactory yearly employee evaluation. A parttime employee is eligible for a step increase after working 2080 hours from his or her anniversary date and has received a satisfactory employee evaluation. Parttime employees shall be eligible for the next advancement after an additional 2080 hours is worked. On Call Time: On call employees are compensated at the rate of $3.30 per hour for calltime hours and are compensated at their regular rate of pay if called out; minimum one hour call out pay. Page 99 of 110

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105 Agenda Date: December 11, 2017 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No A Resolution of the Menahga City Council Adopting the City of Menahga Fee Schedule for the Fiscal Year Beginning January 1, 2018, and Ending December 31, 2018 NOW, THEREFORE BE IT resolved by the Menahga City Council that the City of Menahga adopts the attached fee schedule for a period of one year, beginning on January 1, 2018 and ending December 31, Adopted by the City Council of the City of Menahga, Minnesota, this eleventh day of December, Janette M. Bower, MMC, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No Page 1 of 1 Page 103 of 110

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107 City of Menahga 2018 Fee Schedule 1 Page 105 of 110