W O O D S C R O S S C I T Y

Transcription

1 W O O D S C R O S S C I T Y BUDGET REPORT and RELATED FINANCIAL INFORMATION August 2018 Item Page 1. Cash Position by Fund and in Total 1 2. Monthly Sales Tax listed by Business 2 (Mayor & Council Only) 3. Transient Room Tax 3 4. EMS & Fire Services Impact Fees Collected 4 5. RAP Tax Revenue 5 6. Energy Use Tax 6 7. Net Court Fines Collected 7 8. Mayor & City Council Financial Summary Budget Report 12-55

2 Woods Cross City FY 2019 Funds Water Subsurface RAP St Treas Month General Water Impact Garbage Road Stm Drn Tax RDA C.I.D.F. Prk Impv S.D.E.F. Total Int. Rate Jul 259, , ,624 28, ,681 84, , , ,601 4, ,774 3,906, % Aug 814, , ,700 28, ,908 84, , , ,456 4, ,710 4,910, % 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Jul Cash Position 3 Year Comparison Aug Sep Oct Nov Dec Jan Feb Mar Apr May June Cash Position by Fund FY 17 FY 18 FY 19 RAP Tax 629,849 General 814, ,341 RDA Water 1,069, ,908 C Road CDIF 402, ,456 Garbage Storm Drain 28,886 4,918 Parks

3 Woods Cross City Sales Tax Collection FY 2019 Quarter Quarter Quarter Quarter # BUSINESS July Aug Sep Total Oct Nov Dec Total Jan Feb Mar Total Apr May June Total Total 52 Total Point of Sale 357, , , , Share of POS to City (50%) 178, , , , Share of 50% Statewide Collections 103, , , , Deductions & non nexus (2,611) (1,988) (4,599) (4,599) 56 Final Distribution 279, , , , FY , , , , Better/(Worse) 67,322 (15,864) 0 51, , FY 2019 Cumulative 279, , , , , , , , , , , , , , , , , FY 2018 Cumulative 211, , , , , , , , , , , , , , , , , Cumulative Better(Worse) 67,322 51,458 51,458 51,458 51,458 51,458 51,458 51,458 51,458 51,458 51,458 51,458 51,458 51,458 51,458 51,458 51, ,000 Sales Tax 3 Year Comparison 300, , , , ,000 FY 17 FY 18 FY 19 50,000 0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

4 Woods Cross City Transient Room Tax by Quarter FY 19 Previous Yr Month Intown Suites Motel 6 Hampton Inn Comfort Inn Air BNB State Fee Total Cum Total Cum Total Jul $ 321 $ 1,293 $ 1,931 $ 1,511 $ 46 $ 33 $ 5,069 $ 5,069 $ 4,145 Aug $ - $ 1,825 $ - $ 2,319 $ 24 $ 27 $ 4,141 $ 9,210 $ 9,793 $ 15,226 $ 23,009 $ 28,005 $ 31,273 $ 34,331 $ 37,377 $ 39,835 $ 44,436 $ 46,894 $ 52,593 Total $ 321 $ 3,118 $ 1,931 $ 3,830 $ 70 $ 60 $ 9,210 Transient Room Tax 3 Year Comparison 9,000 8,000 7,000 6,000 5,000 4,000 3,000 FY 17 FY 18 FY 19 2,000 1,000 0 Jul Aug

5 Public Safety Impact Fees Collected FY 19 Prior Year Cumulative Cumulative Amount Total Total Jul $ - $ - $ - Aug $ 25,905 $ 25,905 $ - Sep $ 2,045 Oct $ 2,045 Nov $ 3,484 Dec $ 3,484 Jan $ 3,484 Feb $ 3,484 Mar $ 3,484 Apr $ 3,484 May $ 3,484 Jun $ - Public Safety Impact Fees 3 Year Comparison FY 17 FY 18 FY Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

6 RAP Tax Revenue Prior Year Cumulative Cumulative FY 19 Amount Total Total Jul $ 33,057 $ 33,057 $ 23,042 Aug $ 24,423 $ 57,480 $ 50,010 $ 73,425 $ 98,824 $ 125,468 $ 151,442 $ 175,503 $ 207,160 $ 228,417 $ 252,752 $ 274,838 $ 297,372 $35,000 Rap Tax 3 Year Comparison $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 $- Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

7 Energy Use Taxes FY 2019 Electric Nat'l Gas Total Prior Year Electric Cum Nat'l Gas Cum Cum Total for Cum Cum Month Amount Amount Amount Amount Other Other Month Amount Amount Jul $ 30,243 $ 30,243 $ 8,637 $ 8,637 $ 10,344 $ 10,344 $ 49,224 $ 49,224 $ 42,353 Aug $ 40,097 $ 40,097 $ 5,465 $ 5,465 $ 1,149 $ 1,149 $ 46,711 $ 95,935 $ 93,336 Sep $ 147,979 Oct $ 196,011 Nov $ 237,296 Dec $ 252,648 Jan $ 305,516 Feb $ 375,560 Mar $ 436,883 Apr $ 494,477 May $ 543,129 Jun $ 583,624 $80,000 $70,000 $60,000 Energy Use Tax 3 Year Comparison $50,000 $40,000 $30,000 $20,000 FY 17 FY 18 FY 19 $10,000 $- Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

8 Woods Cross City Net Court Fines Collected Prior Year FY 19 Amount Cum Amount Cum Amount Jul $ 45,038 $ 45,038 $ 36,239 Aug $ 28,849 $ 73,887 $ 65,063 $ 84,751 $ 108,402 $ 131,314 $ 156,715 $ 190,290 $ 212,141 $ 240,894 $ 268,346 $ 301,269 $ 309,622 50,000 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 - Court Fines 3 Year Comparison Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY 17 FY 18 FY 19

9 Woods Cross City City Council Financial Summary Fiscal Year 2019 August 31, % of the year expired Line Fund YTD Annual % of Page No. FY 2019 Budget Budget No. Comments ******* 10-General Fund ******* Revenue 1 Property Taxes 26, ,000 3% 7 2 Sales & Use Taxes 518,996 2,880,000 18% 7 3 Energy Use Tax 95, ,000 16% 7 4 Licenses & Permits 39, ,000 14% 7 5 Fines & Forefeitures 73, ,000 21% 7 6 Transfers In from Other Funds 0 1,611,000 0% 7 Fund Balance Budgeted 471,287 1,880,000 25% 8 All Other General Fund Revenue 32, ,000 11% Total Revenue 1,257,589 8,785,000 14% 8 Expenditures 10 Legislative 17,590 75,000 23% 8 ULCT Dues payment 11 Judicial 34, ,900 17% 9 12 Administration 49, ,000 12% 9 13 Data Processing 22,131 62,000 36% 10 Caselle annual maintence fee 14 Non Departmental 29, ,000 15% 10 Liability Insurance payment 15 City Attorney 15,940 90,000 18% City Hall 3, ,800 1% Election 0 0 0% Community Development 63, ,700 23% 11 Payment on General Plan work 19 Police Department 381,703 2,131,500 18% Fire Department 150, ,000 25% 12 1st Quarterly Payment 21 Building Inspector 6, ,000 4% Animal Control 2,120 30,000 7% Volunteer Services 0 6,500 0% Street Department 36, ,000 12% City Shop 473,815 2,955,500 16% Parks 88, ,500 18% Debt Service 0 402,000 0% Recreation 6,923 32,000 22% Transfers 3, ,600 3% Total Expenditures 1,387,200 8,785,000 16% Revenues Over/(Under) Expndtrs (129,611) - 0% 15 ******** 51-Water Fund ******** 32 Water Sales 270,009 1,490,000 18% Other Revenue 12,139 29,000 42% Transfer from the Impact Fund 22, ,000 17% Total Revenue 304,814 1,655,000 18% Expenditures Including Depreciation 202,089 1,276,600 16% Fixed Asset Purchases 2, ,500 1% Operating Expenses 199,995 1,084,100 18% Net Income (Loss) from Operations 104, ,900 18% 38 Capital & Principal Payment 335, ,500 53% Depreciation 55, ,000 17% Cash Increase (Decrease) (175,275) 265,400-66% 34 *****53-Water Impact Fee Fund ***** 41 Impact Fees 228, , % Interest Earnings (69) - 0% Fund Balance Appropriation - - 0% Total Revenue 228, , % Professional Services % Improvements 0 0% Transfer to Bond Fund 22, ,000 17% Revenues Over/(Under) Expndtrs 205,741 14, % 38 ******** 52-Garbage Fund ******** 49 Garbage Pickup Fees 94, ,000 16% Green Waste Pickup Fees 17, ,000 17% Interest Earnings % Total Revenue 111, ,500 16% Expenditures 61, ,200 9% Net Income (Loss) 49,911 (23,700) -211% 36

10 Woods Cross City City Council Financial Summary Fiscal Year 2019 August 31, % of the year expired Line Fund YTD Annual % of Page No. FY 2019 Budget Budget No. Comments ******* Other Funds ******** ***21- Roadway Special Revenue Fund *** 1 Revenues 115, ,000 18% 17 2 Fund Balance Appropriation 0 490,000 0% 17 3 Expenditures 10,623 1,135,000 1% 17 4 Revenues Over/(Under) Expndtrs 104, % 17 *** 22-Subsurface Drain Spc Rev Fund *** 5 Revenues 333 1,500 22% 19 6 Expenditures 0 1,500 0% 19 7 Revenues Over/(Under) Expndtrs % 19 *** 23-RAP TAX FUND*** 8 Revenues 59, ,000 20% 21 9 Fund Balance Appropriation 0 321,000 0% Expenditures 0 623,000 0% Revenues Over/(Under) Expndtrs 59, % 21 *** 24-Park Dvlpmnt Spcl Rev Fund *** 12 Revenues 19 50,000 0% Fund Balance Appropriation 0 0 0% Loan from Other Funds 0 0 0% Expenditures 0 50,000 0% Revenues Over/(Under) Expndtrs % 23 *** 25-RDA Operating *** 17 Project Area Tax Increment 0 465,000 0% Other Revenue 3,223 85,000 4% Appr of Fund Balance 0 0 0% Total Revenue 3, ,000 1% Operating Expenses 41, ,000 17% Special Projects 0 150,000 0% Project Area Three - Debt Payment 0 150,000 0% Total Expenditures 41, ,000 8% (Decrease)Increase in Fund Balance 0 0 0% Revenues Over/(Under) Expndtrs (38,107) 0 0% 25

11 Woods Cross City City Council Financial Summary Fiscal Year 2019 August 31, % of the year expired Line Fund YTD Annual % of Page No. FY 2019 Budget Budget No. Comments *** 26-Youth City Council Fund *** 27 Revenues 2,743 18,900 15% Expenditures 3,064 18,900 16% Revenues Over/(Under) Expndtrs (321) 0 0% 27 *** 27-Community of Promise Fund *** 30 Revenues 1,236 11,800 10% Fund Balance Appropriation 0 0 0% Expenditures 1,685 11,800 14% Revenues Over/(Under) Expndtrs (449) 0 0% 29 *** 28-State Liquor Allotment Fund *** 34 Revenues 16 14,000 0% Fund Balance Appropriation 0 0% Expenditures 4,564 14,000 33% Revenues Over/(Under) Expndtrs (4,548) 0 0% 29 *** 46-Cptl Improvement Development Fund *** 38 Revenues 1,874 4,000 47% Fund Balance Decrease/(Increase) 0 346,000 0% Improvements 0 0 0% Transfers Out & Loans to Other Funds 0 350,000 0% Revenues Over/(Under) Expndtrs 1, % 31 *** 56-Storm Drain Special Revn Fund *** 43 Revenues 77, ,000 19% Fund Balance Appropriation 0 250,000 0% Expenditures 56, ,400 7% Revenues Over/(Under) Expndtrs 21,130 (156,400) -14% 21 *** 57 Strm Drn Impact Fee Entp Fund *** 47 Revenues 41,913 51,000 82% Expenditures 215,029 51, % Revenues Over/(Under) Expndtrs (173,116) 0 0% 40

12 COMBINED CASH INVESTMENT AUGUST 31, 2018 COMBINED CASH ACCOUNTS CASH IN CHECKING - COMBINED 13, XPRESS DEPOSIT ACCOUNT 56, CHANGE FUNDS PETTY CASH CHANGE FUND-COURT CASH PTIF-WXC ,595, CASH PTIF SALES TAX BOND 135, CASH PTIF- SHAMROCK VILLAGE 1 129, CASH PTIF-VAL EST COTTAGE PH 3 8, SHAMROCK VILLAGE PHASE 2 119, TOTAL COMBINED CASH 5,058, TOTAL ALLOCATION TO OTHER FUND ( 5,058,373.67) TOTAL UNALLOCATED CASH.00 CASH ALLOCATION RECONCILIATION 10 ALLOCATION TO GENERAL FUND 950, ALLOCATION TO CLASS C SPECIAL REVENUE FUND 678, ALLOCATION TO SUBSURFACE STRM DRN SPC RV FND 84, ALLOCATION TO RAP TAX FUND 629, ALLOCATION TO PARK DVLPMNT SPECIAL REV FUND 4, ALLOCATION TO REDEVELOPMENT AGENCY FUND 805, ALLOCATION TO YOUTH CITY COUNCIL FUND 5, ALLOCATION TO COMMUNITY OF PROMISE FUND 4, ALLOCATION TO STATE LIQUOR ALLOTMENT FUND 2, ALLOCATION TO CAPITAL IMPROVEMENT DEV. FUND 475, ALLOCATION TO WATER ENTERPRISE FUND 617, ALLOCATION TO SOLID WASTE ENTERPRISE FUND 28, ALLOCATION TO WATER IMPACT FEES ENTRPRS FUND 100, ALLOCATION TO WATER NO FAULT FUND 351, ALLOCATION TO STORM DRN FEE ENTERPRISE FUND 349, ALLOCATION TO STRM DRN IMPCT FEE ENTP FUND ( 32,106.43) TOTAL ALLOCATIONS TO OTHER FUNDS 5,058, ALLOCATION FROM COMBINED CASH FUND ( 5,058,373.67) ZERO PROOF IF ALLOCATIONS BALANCE.00 REVENUE TAXES 306, , ,505, ,845, LICENSES AND PERMITS 32, , , , INTERGOVERNMENTAL REVENUE 1, , , , CHARGES FOR SERVICES , , , FINES AND FORFEITURES 28, , , , MISCELLANEOUS REVENUE 2, , , , OTHER REVENUE , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 1

13 FUND SUMMARY FOR THE 2 MONTHS ENDING AUGUST 31, 2018 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT TRANSFERS ,491, ,491, TOTAL FUND REVENUE 371, , ,785, ,998, EXPENDITURES LEGISLATIVE 5, , , , JUDICIAL 20, , , , ADMINISTRATION 29, , , , DATA PROCESSING 9, , , , NON DEPARTMENTAL 9, , , , CITY ATTORNEY 13, , , , CITY HALL 2, , , , COMMUNITY DEVELOPMENT 28, , , , POLICE DEPARTMENT 217, , ,131, ,749, FIRE DEPARTMENT , , , BUILDING INSPECTION 6, , , , ANIMAL CONTROL 2, , , , VOLUNTEER SERVICES , , STREET DEPARTMENT 20, , , , CITY SHOP 472, , ,955, ,481, PARKS 62, , , , RECREATION 3, , , , DEBT SERVICE , , TRANSFERS 1, , , , TOTAL FUND EXPENDITURES 907, ,387, ,785, ,397, NET REVENUE OVER EXPENDITURES ( 535,756.56) ( 600,896.31) , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE:2

14 BALANCE SHEET AUGUST 31, 2018 GENERAL FUND ASSETS TREASURER POOLED CASH 950, ACCOUNTS RECEIVABLE 2, ACCOUNTS RECEIVABLE-ROOM TAX 9, ACCOUNTS RECEIVABLE-TELE TAX 9, ACCOUNTS RECEIVABLE-SALES TAX 467, ACCOUNTS RECEIVABLE-ENERGY TAX 42, A/R PROPERTY TAXES 777, PREPAID WORKER COMP INS ( 1,714.93) TOTAL ASSETS 2,257, LIABILITIES AND EQUITY LIABILITIES BUILDING BONDS PAYABLE 22, STATE BUILDING SURCHARGE PYBL PBLC SFTY IMPACT FEES PAYABLE 25, MISC DEPOSITS PAYABLE 35, SHAMROCK VILLAGE- PHASE 1 129, SHAMROCK VILLAGE PHASE 2 119, VALENTINE COTTAGE HOMES PH 3 8, WAGES PAYABLE 75, ACCRUED SALARIES & WAGES- EOY 43, FWT PAYABLE 7, SWT PAYABLE 4, MEDICARE TAX PAYABLE 3, GARNISHMENTS PAYABLE 1, FOP ASSOCIATION DUES PAYABLE EMPLOYEE WH-AFLAC INSURANCE FLEX SPENDING/ HSA PAYABLE 1, HEALTH INSURANCE PAYABLE 2, RETIREMENT PAYABLE 36, LTD INSURANCE PAYABLE 2, SHORT TERM DISABILITY PAYABLE 1, EMPLOYEE FUND-DUES COLLECTED 3, FUNDS FOR SUB FOR SANTA 2, DEFERRED REVENUE PROPERTY TAX 770, TOTAL LIABILITIES 1,295, FUND EQUITY UNAPPROPRIATED FUND BALANCE: UNASSIGNED BALANCE-BOY 1,563, REVENUE OVER EXPENDITURES - YTD ( 600,896.31) BALANCE - CURRENT DATE 962, TOTAL FUND EQUITY 962, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 3

15 BALANCE SHEET AUGUST 31, 2018 GENERAL FUND TOTAL LIABILITIES AND EQUITY 2,257, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 4

16 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT TAXES CURRENT YEAR PROPERTY TAXES 5, , , , VEHICLE FEES IN LIEU OF PROPTY 5, , , , PRIOR YEAR PROPERTY TAXES , , SALES AND USE TAXES 239, , ,880, ,361, CABLE TV FRANCHISE TAXES , , TRANSIENT ROOM TAX 4, , , , TELECOMMUNICATION TAX 4, , , , ENERGY TAX 46, , , , TOTAL TAXES 306, , ,505, ,845, LICENSES AND PERMITS BUSINESS LICENSES AND PERMITS , , BUILDING PERMITS 6, , , , PLAN CHECK FEES 1, , , , PLANNING & ZONING FEES , , , INSPECTION FEES 23, , , ( 21,387.59) OTHER PERMITS , , , TOTAL LICENSES AND PERMITS 32, , , , INTERGOVERNMENTAL REVENUE PUBLIC SAFETY GRANT 1, , ( 5,492.25) REIMBURSED POLICE TIME , , TOTAL INTERGOVERNMENTAL REVENUE 1, , , , CHARGES FOR SERVICES SALE OF MAPS AND PUBLICATIONS , , PARK USE FEES , , , FIELD USE FEES , , TOTAL CHARGES FOR SERVICES , , , FINES AND FORFEITURES COURT FINES 28, , , , TOTAL FINES AND FORFEITURES 28, , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 5

17 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT MISCELLANEOUS REVENUE INTEREST EARNINGS 1, , , , RENTAL INCOME , , , RECREATION REVENUES , , TOTAL MISCELLANEOUS REVENUE 2, , , , OTHER REVENUE SALE OF FIXED ASSETS , , SUNDRY REVENUES , , TOTAL OTHER REVENUE , , TRANSFERS TRANSFER IN FROM OTHER FUNDS ,611, ,611, GENERAL FUND SURPLUS BUDGETED ,880, ,880, TOTAL TRANSFERS ,491, ,491, TOTAL FUND REVENUE 371, , ,785, ,998, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 6 LEGISLATIVE SALARIES AND WAGES 4, , , , RETIREMENT , , WORKMANS COMP INSURANCE , MEDICARE TAX BOOKS, SUBSCRIPTIONS, MEMBERSH.00 8, , SCHOOLS, SEMINARS & TRAINING , , INSURANCE AND SURETY BONDS MISCELLANEOUS SUPPLIES , , MISCELLANEOUS SERVICES , , TOTAL LEGISLATIVE 5, , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 6

18 EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT JUDICIAL SALARIES AND WAGES 14, , , , OVERTIME , , , RETIREMENT 2, , , , GROUP HEALTH INSURANCE 1, , , , WORKMANS COMP INSURANCE LTD INSURANCE , , MEDICARE TAX , , BOOKS, SUBSCRIPTIONS, MEMBERSH SCHOOLS, SEMINARS & TRAINING , , OFFICE SUPPLIES AND EXPENSE PROFESSIONAL & TECHNICAL , MISCELLANEOUS SUPPLIES , , JURY & WITNESS FEES TOTAL JUDICIAL 20, , , , ADMINISTRATION SALARIES AND WAGES 19, , , , RETIREMENT 3, , , , GROUP HEALTH INSURANCE 2, , , , WORKMANS COMP INSURANCE , , LTD INSURANCE , , MEDICARE TAX , , EMPLOYEE HEALTH FITNESS BOOKS, SUBSCRIPTIONS & MEMBERS , , PUBLIC NOTICES , , SCHOOLS, SEMINARS & TRAINING , , AUTO MILEAGE REIMBURSEMENT OFFICE SUPPLIES AND EXPENSE , , , PROFESSIONAL & TECHNICAL SERVI , , INSURANCE AND SURETY BONDS , , MISCELLANEOUS SUPPLIES , , MISCELLANEOUS SERVICES , , TOTAL ADMINISTRATION 29, , , , DATA PROCESSING COMPUTER EQUIPMENT MAINT & REP , , , COMPUTER EQUIP MAINT - POLICE , , COMPUTER SYSTEMS SUPPORT 8, , , , EQUIPMENT OVER $ , , EQUIPMENT UNDER $500 1, , , , TOTAL DATA PROCESSING 9, , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 7

19 EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT NON DEPARTMENTAL STREET LIGHT MAINTENANCE , , STREET LIGHTS ELECTRICITY 4, , , , CITY ENGINEER 4, , , , LIABILITY INSURANCE.00 20, , , POST OFFICE EXPENSES , EDUCATION REIMBURSEMENT , , TOTAL NON DEPARTMENTAL 9, , , , CITY ATTORNEY LEGAL - GENERAL 11, , , , LEGAL - JP COURT 2, , , , LEGAL - PUBLIC DEFENDER , , TOTAL CITY ATTORNEY 13, , , , CITY HALL EQUIPMENT-SUPPLIES & MAINTENAN , , LEASED EQUIPMENT , , BLDGS & GROUNDS - SUPPLIES & M , , UTILITIES 1, , , , TELEPHONE 2, , , , MISC. SERVICES , , IMPROVEMENTS , , EQUIPMENT UNDER $ , , ALLOCATION TO WTR & S.W. FUNDS ( 2,166.66) ( 4,333.32) ( 26,000.00) ( 21,666.68) ( 16.7) TOTAL CITY HALL 2, , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 8

20 EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT COMMUNITY DEVELOPMENT SALARIES AND WAGES 17, , , , RETIREMENT 3, , , , GROUP HEALTH INSURANCE 2, , , , WORKMANS COMP INSURANCE , , LTD INSURANCE , , MEDICARE TAX , , SUBSCRIPTIONS,MEMBERSHIPS,DUES MEETING ALLOWANCE 1, , , , SCHOOLS, SEMINARS & TRAINING , , AUTO MILEAGE REIMBURSEMENT OFFICE SUPPLIES AND EXPENSE PROFESSIONAL SERVICES , , , INSURANCE AND SURETY BONDS EQUIPMENT UNDER $ TOTAL COMMUNITY DEVELOPMENT 28, , , , POLICE DEPARTMENT SALARIES AND WAGES 127, , ,141, , OVERTIME 4, , , , RETIREMENT 35, , , , GROUP HEALTH INSURANCE 23, , , , WORKMANS COMP INSURANCE 2, , , , LTD INSURANCE 1, , , , MEDICARE TAX 2, , , , EMPLOYEE HEALTH FITNESS BOOKS, SUBSCRIPTIONS & MEMBERS , SCHOOLS, SEMINARS & TRAINING , , , OFFICE SUPPLIES AND EXPENSE , , , EQUIPMENT OPERATIONS 4, , , , EQUIPMENT MAINT. & REPAIRS 4, , , , ACESS CHARGES 1, , , , PROFESSIONAL & TECHNICAL SERVI ( 92.50) 9, , , UNIFORM ALLOWANCE 2, , , , SPECIAL DEPARTMENTAL SUPPLIES 5, , , , INSURANCE AND SURETY BONDS.00 8, , EQUIPMENT OVER $ , , TOTAL POLICE DEPARTMENT 217, , ,131, ,749, FIRE DEPARTMENT PROFESSIONAL SERVICES , , , TOTAL FIRE DEPARTMENT , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 9

21 EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT BUILDING INSPECTION BUILDING INSPECTIONS 6, , , , TOTAL BUILDING INSPECTION 6, , , , ANIMAL CONTROL CONTRACTED SERVICES 2, , , , TOTAL ANIMAL CONTROL 2, , , , VOLUNTEER SERVICES SCHOOLS. SEMINARS & TRAINING , , MISC SUPPLIES-MEDICAL & PARTIE , , EQUIPMENT , , TOTAL VOLUNTEER SERVICES , , STREET DEPARTMENT SALARIES AND WAGES 12, , , , OVERTIME , , RETIREMENT 2, , , , GROUP HEALTH INSURANCE 2, , , , WORKMANS COMP INSURANCE , , LTD INSURANCE , , MEDICARE TAX , , BOOKS, SUBSCRIPTIONS & MEMBERS SCHOOLS, SEMINARS & TRAINING , , OFFICE SUPPLIES AND EXPENSE EQUIPMENT-SUPPLIES & MAINTENAN 1, , , , SPECIAL DEPARTMENT SUPPLIES , , INSURANCE.00 2, , MISCELLANEOUS SUPPLIES , , ROAD SALT , , MISCELLANEOUS SERVICES , , EQUIPMENT OVER $ , , EQUIPMENT UNDER $ , , TOTAL STREET DEPARTMENT 20, , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 10

22 EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT CITY SHOP SALARIES AND WAGES , , RETIREMENT , GROUP HEALTH INSURANCE WORKMANS COMP INSURANCE LTD INSURANCE MEDICARE TAX EQUIPMENT-SUPPLIES & MAINTENAN , , BLDGS & GROUNDS - SUPPLIES & M , , UTILITIES , , INSURANCE MISC. SUPPLIES , , MISC. SERVICES PUBLIC WORKS BUILDING 471, , ,911, ,439, EQUIPMENT OVER $ , , EQUIPMENT UNDER $ , , TOTAL CITY SHOP 472, , ,955, ,481, PARKS SALARIES AND WAGES 13, , , , PARTTIME WAGES 5, , , , OVERTIME , , RETIREMENT 3, , , , GROUP HEALTH INSURANCE 3, , , , WORKMANS COMP INSURANCE , , LTD INSURANCE , , MEDICARE TAX , , SCHOOLS, SEMINARS & TRAINING , , EQUIPMENT-SUPPLIES & MAINTENAN 2, , , , BUILDING MAINT. & REPAIRS 21, , , , UTILITIES , , PROFESSIONAL SERVICES 9, , , , BEAUTIFICATION PROJECTS , , INSURANCE.00 1, , MISC. SUPPLIES , , MISC. SERVICES , , EQUIPMENT OVER $ , , EQUIPMENT UNDER $ , , TOTAL PARKS 62, , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 11

23 EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT RECREATION PARTTIME WAGES.00 2, , , WORKMANS COMP INSURANCE MEDICARE TAX MEMORIAL DAY CELEBRATION , , SUMMER PROGRAM 3, , , , TOTAL RECREATION 3, , , , DEBT SERVICE PUB WKS FACILITY PRINCIPAL PMT , , PUB WKS FACILITY INTEREST PMT , , PUB WKS FACILITY OTHER COSTS , , TOTAL DEBT SERVICE , , TRANSFERS TRANSFERS OUT TO OTHER FUNDS 1, , , , TOTAL TRANSFERS 1, , , , TOTAL FUND EXPENDITURES 907, ,387, ,785, ,397, NET REVENUE OVER EXPENDITURES ( 535,756.56) ( 600,896.31) , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 12

24 BALANCE SHEET AUGUST 31, 2018 CLASS C SPECIAL REVENUE FUND ASSETS TREASURER POOLED CASH 678, ACCNTS REC- C ROAD/LOCAL TRANS 95, ACCNTS REC- ADD TRANSIT LOCAL 39, TOTAL ASSETS 813, LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: RESTRICTED-BEGINNING OF YEAR 708, REVENUE OVER EXPENDITURES - YTD 104, BALANCE - CURRENT DATE 813, TOTAL FUND EQUITY 813, TOTAL LIABILITIES AND EQUITY 813, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 13

25 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 CLASS C SPECIAL REVENUE FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT INTERGOVERNMENTAL REVENUE C ROAD FUND ALLOTMENT 68, , , , SALES TAX 19, , , , TOTAL INTERGOVERNMENTAL REVENUE 88, , , , MISCELLANEOUS REVENUE INTEREST EARNINGS 1, , , , TOTAL MISCELLANEOUS REVENUE 1, , , , TRANSFERS FUND BALANCE APPROPRIATION , , TOTAL TRANSFERS , , TOTAL FUND REVENUE 90, , ,135, ,019, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 14 EXPENDITURES ENGINEERING SERVICES 9, , , , STREET MAINTENANCE 1, , , , STREET IMPROVEMENTS , , S. PHASE , , SIDEWALK IMPROVEMENTS , , TOTAL EXPENDITURES 10, , , , DEPARTMENT TRANSFER TO GENERAL FUND , , TOTAL DEPARTMENT , , TOTAL FUND EXPENDITURES 10, , ,135, ,124, NET REVENUE OVER EXPENDITURES 79, , ( 104,902.71).0 FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 14

26 BALANCE SHEET AUGUST 31, 2018 SUBSURFACE STRM DRN SPC RV FND ASSETS TREASURER POOLED CASH 84, TOTAL ASSETS 84, LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: RESTRICTED-BEGINNING OF YEAR 84, REVENUE OVER EXPENDITURES - YTD BALANCE - CURRENT DATE 84, TOTAL FUND EQUITY 84, TOTAL LIABILITIES AND EQUITY 84, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 15

27 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 SUBSURFACE STRM DRN SPC RV FND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT CHARGES FOR SERVICES SUBSURFACE DRAIN MAINT FEES , , TOTAL CHARGES FOR SERVICES , , MISCELLANEOUS REVENUE INTEREST EARNINGS TOTAL MISCELLANEOUS REVENUE TOTAL FUND REVENUE , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 16 EXPENDITURES FUND BALANCE-INCREASE/DECREASE , , TOTAL EXPENDITURES , , TOTAL FUND EXPENDITURES , , NET REVENUE OVER EXPENDITURES ( ).0 FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 16

28 BALANCE SHEET AUGUST 31, 2018 RAP TAX FUND ASSETS TREASURER POOLED CASH 629, ACCOUNTS RECEIVABLE-RAP TAX 50, TOTAL ASSETS 679, LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: RESTRICTED-BEGINNING OF YEAR 619, REVENUE OVER EXPENDITURES - YTD 59, BALANCE - CURRENT DATE 679, TOTAL FUND EQUITY 679, TOTAL LIABILITIES AND EQUITY 679, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 17

29 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 RAP TAX FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT TAXES RAP TAXES 24, , , , TOTAL TAXES 24, , , , MISCELLANEOUS REVENUE INTEREST EARNED 1, , , ( ) TOTAL MISCELLANEOUS REVENUE 1, , , ( ) TRANSFERS FUND BALANCE APPROPRIATION , , TOTAL TRANSFERS , , TOTAL FUND REVENUE 25, , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 18 EXPENDITURES CULTURAL ACTIVITIES , , PARK IMPROVEMENTS , , TRANSFERS OUT TO OTHER FUNDS , , TOTAL EXPENDITURES , , TOTAL FUND EXPENDITURES , , NET REVENUE OVER EXPENDITURES 25, , ( 59,909.91).0 FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 18

30 BALANCE SHEET AUGUST 31, 2018 PARK DVLPMNT SPECIAL REV FUND ASSETS TREASURER POOLED CASH 4, TOTAL ASSETS 4, LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: RESTRICTED-BEGINNING OF YEAR 4, REVENUE OVER EXPENDITURES - YTD BALANCE - CURRENT DATE 4, TOTAL FUND EQUITY 4, TOTAL LIABILITIES AND EQUITY 4, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 19

31 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 PARK DVLPMNT SPECIAL REV FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT CHARGES FOR SERVICES PARK IMPACT FEES , , TOTAL CHARGES FOR SERVICES , , MISCELLANEOUS REVENUE INTEREST EARNINGS , TOTAL MISCELLANEOUS REVENUE , TOTAL FUND REVENUE , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 20 EXPENDITURES FUND BALANCE-INCREASE/DECREASE , , TOTAL EXPENDITURES , , TOTAL FUND EXPENDITURES , , NET REVENUE OVER EXPENDITURES ( 19.38).0 FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 20

32 BALANCE SHEET AUGUST 31, 2018 REDEVELOPMENT AGENCY FUND ASSETS TREASURER POOLED CASH 805, A/R PROPERTY TAXES 29, TOTAL ASSETS 834, LIABILITIES AND EQUITY LIABILITIES ACCRUED SALARIES & WAGES 1, DEFERRED REVENUE PROPERTY TAX 29, TOTAL LIABILITIES 30, FUND EQUITY UNAPPROPRIATED FUND BALANCE: ASSIGNED-BEGINNING OF YEAR 841, REVENUE OVER EXPENDITURES - YTD ( 38,106.70) BALANCE - CURRENT DATE 803, TOTAL FUND EQUITY 803, TOTAL LIABILITIES AND EQUITY 834, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 21

33 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 REDEVELOPMENT AGENCY FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT TAXES PROPERTY TAX INCREMENT WX/WB , , PROPERTY TAX INCREMENT WX , , PROPERTY TAX INCREMENT 2600 S , , TOTAL TAXES , , MISCELLANEOUS REVENUE INTEREST EARNINGS 1, , , , TOTAL MISCELLANEOUS REVENUE 1, , , , TRANSFERS TRANSFER IN FROM OTHER FUNDS , , TOTAL TRANSFERS , , TOTAL FUND REVENUE 1, , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 22 EXPENDITURES SALARIES & WAGES 10, , , , RETIREMENT 1, , , , GROUP HEALTH INSURANCE 1, , , , WORKMANS COMP INSURANCE , , LTD INSURANCE , , MEDICARE TAX , , BOOKS,MEMBERSHIPS,SUBSCRIPTION , , PUBLIC NOTICES , SCHOOLS, SEMINAR & TRAINING , , OFFICE SUPPLIES , , LEGAL SERVICES.00 2, , , PROFESSIONAL SERVICES 8, , , , INSURANCE.00 5, , , CONTRIB TO OTHER GOVTS , , DEBT PAYMENT SOUTH , , SPECIAL PROJECTS-HOUSING , , TOTAL EXPENDITURES 22, , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 22

34 EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 REDEVELOPMENT AGENCY FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT TOTAL FUND EXPENDITURES 22, , , , NET REVENUE OVER EXPENDITURES ( 21,033.74) ( 38,106.70).00 38, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 23

35 BALANCE SHEET AUGUST 31, 2018 YOUTH CITY COUNCIL FUND ASSETS PETTY CASH TREASURER POOLED CASH 5, TOTAL ASSETS 5, LIABILITIES AND EQUITY LIABILITIES ACCRUED SALARIES & WAGES TOTAL LIABILITIES FUND EQUITY UNAPPROPRIATED FUND BALANCE: ASSIGNED-BEGINNING OF THE YEAR 5, REVENUE OVER EXPENDITURES - YTD ( ) BALANCE - CURRENT DATE 5, TOTAL FUND EQUITY 5, TOTAL LIABILITIES AND EQUITY 5, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 24

36 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 YOUTH CITY COUNCIL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT MISCELLANEOUS REVENUE INTEREST EARNINGS YOUTH CITY COUNCIL REVENUE , , TOTAL MISCELLANEOUS REVENUE , , OTHER REVENUE TRANSFERS FROM GENERAL FUND 1, , , , TOTAL OTHER REVENUE 1, , , , TOTAL FUND REVENUE 1, , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 25 EXPENDITURES CONFERENCES , , MISCELLANEOUS SUPPLIES , , YCC ACTIVITIES , , SCHOLARSHIPS , , , HANDCART DAYS EXPENSES , MISC. SERVICES-ADVISORS , , TOTAL EXPENDITURES 1, , , , TOTAL FUND EXPENDITURES 1, , , , NET REVENUE OVER EXPENDITURES ( ) ( ) FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 25

37 BALANCE SHEET AUGUST 31, 2018 COMMUNITY OF PROMISE FUND ASSETS PETTY CASH SENIOR CITIZENS TREASURER POOLED CASH 4, TOTAL ASSETS 5, LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: ASSIGNED-BEGINNING OF YEAR 5, REVENUE OVER EXPENDITURES - YTD ( ) BALANCE - CURRENT DATE 5, TOTAL FUND EQUITY 5, TOTAL LIABILITIES AND EQUITY 5, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 26

38 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 COMMUNITY OF PROMISE FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT MISCELLANEOUS REVENUE INTEREST EARNINGS ( 19.18) MISC REVENUE , , TOTAL MISCELLANEOUS REVENUE , OTHER REVENUE TRANSFER FROM GENERAL FUND , , , TOTAL OTHER REVENUE , , , TOTAL FUND REVENUE , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 27 EXPENDITURES SENIORS-MISC EXPENSE , , BEAUTIFICATION-MISC EXPENSE , , BOOK CLUB-MISC EXPENSE ARTS IN THE PARK EXPENSES , , , LITERACY PROGRAM EXPENSES , , TOTAL EXPENDITURES , , , TOTAL FUND EXPENDITURES , , , NET REVENUE OVER EXPENDITURES ( ) FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 27

39 BALANCE SHEET AUGUST 31, 2018 STATE LIQUOR ALLOTMENT FUND ASSETS TREASURER POOLED CASH 2, TOTAL ASSETS 2, LIABILITIES AND EQUITY LIABILITIES ACCRUED SALARIES & WAGES TOTAL LIABILITIES FUND EQUITY UNAPPROPRIATED FUND BALANCE: BEGINNING OF YEAR 6, REVENUE OVER EXPENDITURES - YTD ( 4,547.55) BALANCE - CURRENT DATE 1, TOTAL FUND EQUITY 1, TOTAL LIABILITIES AND EQUITY 2, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 28

40 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 STATE LIQUOR ALLOTMENT FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT INTERGOVERNMENTAL REVENUE STATE LIQUOR REVENUE , , TOTAL INTERGOVERNMENTAL REVENUE , , SOURCE INTEREST EARNED ( 16.32).0 TOTAL SOURCE ( 16.32).0 TOTAL FUND REVENUE , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 29 EXPENDITURES OVERTIME 3, , , , GROUP HEALTH INSURANCE ( 5.05) LTD INSURANCE (.28) EQUIPMENT OVER $ , , TOTAL EXPENDITURES 3, , , , TOTAL FUND EXPENDITURES 3, , , , NET REVENUE OVER EXPENDITURES ( 3,643.23) ( 4,547.55).00 4, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 29

41 BALANCE SHEET AUGUST 31, 2018 CAPITAL IMPROVEMENT DEV. FUND ASSETS TREASURER POOL CASH 475, TOTAL ASSETS 475, LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: ASSIGNED-BEGINNING OF YEAR 473, REVENUE OVER EXPENDITURES - YTD 1, BALANCE - CURRENT DATE 475, TOTAL FUND EQUITY 475, TOTAL LIABILITIES AND EQUITY 475, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 30

42 REVENUES WITH COMPARISON TO BUDGET FOR THE 2 MONTHS ENDING AUGUST 31, 2018 CAPITAL IMPROVEMENT DEV. FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT MISCELLANEOUS REVENUE INTEREST EARNED , , , TOTAL MISCELLANEOUS REVENUE , , , TRANSFERS FUND BALANCE APPROPRIATION , , TOTAL TRANSFERS , , TOTAL FUND REVENUE , , , FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 31 EXPENDITURES TRANSFER OUT TO OTHER FUNDS , , TOTAL EXPENDITURES , , TOTAL FUND EXPENDITURES , , NET REVENUE OVER EXPENDITURES , ( 1,873.81).0 FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 31

43 BALANCE SHEET AUGUST 31, 2018 WATER ENTERPRISE FUND ASSETS BOND GEN RESV- ZIONS PTIF 83, TREASURER POOLED CASH 617, NET PENSION ASSET DEFERRED OUTFLOW- PENSIONS 79, NET PENSION LIABILITY ( 112,963.00) DEFERRED INFLOWS- PENSIONS ( 16,016.00) ACCOUNTS RECEIVABLE 142, PREPAID EXP A&B BOND PMT 110, LAND 792, IMPROVEMENTS 20,150, DEPRECIATION-IMPROVEMENTS ( 4,235,332.12) OFFICE FURNITURE AND EQUIPMENT 96, DEPRECIATION-OFFICE FURN & EQU ( 94,057.67) MACHINERY AND EQUIPMENT 666, DEPRECIATION-MACHINERY & EQUIP ( 390,381.37) AUTOMOBILE AND TRUCKS 78, DEPRECIATION-AUTOS & TRUCKS ( 66,010.84) CURRENT YR DEPREC: UNALLOC ( 385,000.00) CIP-WATER FUND 135, TOTAL ASSETS 17,654, LIABILITIES AND EQUITY LIABILITIES WATER DEPOSITS PAYABLE 172, ACCRUED CURRENT PAID ABSENCES 15, ACCRUED SALARIES & WAGES 4, ACCRUED SICK LEAVE CONVERSION 34, WTR BONDS PAYABLE ZIONS B 4,170, WR BONDS PAYABLE ZIONS BK 3,219, BOND INTEREST PAYABLE 18, TOTAL LIABILITIES 7,634, FUND EQUITY UNAPPROPRIATED FUND BALANCE: BEGINNING OF YEAR 9,586, CONTRIBUTED CAPL-DEVELOPERS 663, REVENUE OVER EXPENDITURES - YTD ( 230,274.42) BALANCE - CURRENT DATE 10,019, TOTAL FUND EQUITY 10,019, TOTAL LIABILITIES AND EQUITY 17,654, FOR ADMINISTRATION USE ONLY 17 % OF THE FISCAL YEAR HAS ELAPSED 09/18/ :41PM PAGE: 32