CROMWELL FIRE DISTRICT MEETING OF THE BOARD OF COMMISSIONERS

CROMWELL FIRE DISTRICT MEETING OF THE BOARD OF COMMISSIONERS Tuesday, December 18, 2018, 7:00 PM Coles Road Firehouse, 105 Coles Road Cromwell, CT 06416 AGENDA I. Call to Order and Attendance - Pledge of Allegiance II. III. Approval of Agenda Public Comment IV. Approval of the Board of Commissioners Meeting Minutes of November 20, 2018 V. Reading of Communications & Written Appeals to the Board VI. VII. VIII. IX. Reports of the Staff A. Acting Executive Director B. Financial Report C. Fire Department Chief D. Water Operations Reports of the Standing Committees A. District Operations B. Executive C. Fire Operations Meeting November 20, 2018 1. Communications Subcommittee D. Pension E. Personnel Meetings Nov. 19, 2018 (Special), Nov. 29, 2018 & Dec. 13 (Special) 1. Subcommittee for Non-Career Staffing Solutions F. Water Operations Special Meeting November 15, 2018 Board Appointments Consideration of Old Business A. Report of the Town Council Liaison B. Reports of the Special Committees 1. Public Safety Tower Committee Meeting December 14, 2018 2. Safety/Building Committee 3. Bylaws Committee X. New Business A. Commissioners Comments B. Budgetary Adjustments C. Approval of Contracts/Contractors XI. XII. XIII. Public Comment Executive Session Adjournment *ALL AGENDA ITEMS FOR THIS MEETING ARE SUBMITTED AND PUBLISHED IN FORM UNTIL VOTED AND APPROVED BY THE BOARD OF COMMISSIONERS AT THIS MEETING.

Financial Statements November 30, 2018

Table of Contents Executive Overview 1-4 General Fund Budget Report - Summary Budget Report - Detail EMS Billing Report Projected Fund Balance Water Division Enterprise Fund Budget Report - Summary Budget Report - Detail Analysis of Water Pumped by Month Cash Position Treasurers Report Analysis of Cash Balances 5 6-9 10 11 12 13-14 15 16 17 Fire Department Funds 18 Equipment Reserve Fund 19 Water Capital Fund 20

Executive Overview November 30, 2018 General Fund Revenues exceed expenditures by $430,754 for the period ended November 30, 2018 as follows: Revenues $ 2,239,949 Expenditures $ 1,809,195 $ 430,754 Tax collections for the current levy and total tax collections are summarized below: Budget $ Actual $ % Collected Current Levy 3,569,207 1,975,111 55.34% PY Taxes 11,000 8,079 73.44% Interest 6,000 6,439 107.32% Total 3,586,207 1,989,630 55.48% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 1

Executive Overview November 30, 2018 EMS Billing EMS volume during the month of November 2018 was 53 calls and gross charges of $56,704. This compares to 169 calls and gross charges of $143,483 during November 2017. Billings net of Medicare/Medicaid adjustments for the month of November 2018 were $2,743 compared to $100,740 for November 2017. EMS calls by month (Fiscal 2019 versus 2018) are illustrated below: Calls 225 200 175 165 150 131 123 125 100 111 75 96 90 50 25-145 97 EMS Calls By Month 169 53 108 144 118 110 96 83 86 2018-2019 2017-2018 These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 2

Executive Overview November 30, 2018 Water Division Enterprise Fund Revenues exceed expenditures by $18,106 for the period ended November 30, 2018 as follows: Revenues $ 721,885 Expenditures $ 703,780 $ 18,106 A comparison of utility billing revenue to the previous three years is shown below: Quarterly Billings 2018-19 2017-18 2016-17 2015-16 October 606,177 555,298 623,648 627,168 January 463,528 457,526 438,341 600,000 500,000 400,000 April 426,624 414,674 455,238 July 510,825 463,720 512,324 Total 606,177 1,956,275 1,959,568 2,033,071 300,000 200,000 100,000-2018-19 2017-18 2016-17 2015-16 These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 3

Executive Overview November 30, 2018 Water Production Gallons (millions) 35,686,000 gallons were produced during the month of November 2018 versus 36,300,000 gallons produced in November 2017 (a decrease of 614,000 gallons). An analysis of water pumped by month comparing the current year to the average for the previous five years is shown below: Water Produced By Month 90.0 80.0 70.0 60.0 50.0 40.0 30.0 20.0 10.0 - Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun 2018-2019 Average 2014-2018 Month These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 4

General Fund - Budget Report - SUMMARY 2018-2019 Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual 2018-2019 Budget Revised YTD Available % Number Description 2017-2018 Budget Adjustments Budget Actual Encumbrances Budget Remaining REVENUE EXPENSES TOTAL REVENUE 3,572,287 4,300,707-4,300,707 2,239,949-2,060,758 48% TAX COLLECTOR 56,166 73,000-73,000 28,105-44,896 62% COMMISSION EXPENSES 6,294 16,000-16,000 4,791-11,209 70% COMPUTER OPERATIONS 85,108 88,603-88,603 43,468-45,135 51% ADMINISTRATIVE ACCOUNT 380,130 407,612-407,612 145,039-262,573 64% OFFICE OF THE CHIEF 186,691 196,227-196,227 76,817-119,410 61% EMS/FIRE OPERATIONS 912,771 954,612-954,612 336,573 36,836 581,204 61% SIGNALS & ALARMS 4,964 11,650-11,650 6,285-5,365 46% FIRE MARSHAL 196,898 201,500-201,500 73,890 509 127,102 63% COMMUNICATIONS CENTER 327,577 437,766-437,766 146,197 929 290,641 66% BUILDINGS & GROUNDS 194,921 157,656-157,656 86,202 3,148 68,306 43% VOLUNTEER TRAINING 23,937 28,500-28,500 7,444-21,056 74% INSURANCE AND BENEFITS 654,151 770,490-770,490 313,010-457,480 59% DEBT SERVICE 269,580 579,572-579,572 246,370-333,201 57% APPARATUS & EQUIPMENT 146,621 148,670-148,670 66,154 11,646 70,870 48% MISCELLANEOUS - - - - - - - 0% OPERATING TRANSFERS OUT 125,049 228,849-228,849 228,849 - (0) 0% TOTAL EXPENSES 3,570,857 4,300,707-4,300,707 1,809,195 53,067 2,438,445 57% BALANCE 1,430 - - - 430,754 (53,067) (377,687) 0% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 5

General Fund - Budget Report - DETAIL 2018-2019 Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual 2018-2019 Budget Revised YTD Available % Number Description 2017-2018 Budget Adjustments Budget Actual Encumbrances Budget Remaining 01 General Fund 01 4100 Property Taxes-Current Year 2,766,903 3,569,207 3,569,207 1,975,111 1,594,096 45% 01 4110 Property Tax-Prior Year 12,786 11,000 11,000 8,079 2,921 27% 01 4120 Interest on Property Taxes 8,978 6,000 6,000 6,439 (439) -7% 01 4130 Liens on Property Taxes 6 - - - - 0% 01 4350 EMS Billing 647,408 675,000 675,000 217,788 457,212 68% 01 4200 State Grants 1,832 1,500 1,500-1,500 100% 01 4250 Other Grants - - - - - 0% 01 4251 State Training Reimbursements - - - - - 0% 01 4252 FD Training Classes 3,400 500 500-500 100% 01 4300 Interest Income 7,464 4,000 4,000 4,339 (339) -8% 01 4450 Revenue Fire Marshal's Office 62 500 500-500 100% 01 4900 Miscellaneous Revenue 31,958 9,000 9,000 17,215 (8,215) -91% 01 4930 Employee Insurance Contribution 23,491 24,000 24,000 10,977 13,023 54% 01 4995 Operating Transfers In 68,000 - - - - 0% TOTAL GENERAL FUND 3,572,287 4,300,707-4,300,707 2,239,949-2,060,758 48% 01100 Tax Collector 01100 5805 Operating Expenses 56,166 73,000 73,000 28,105 44,896 62% TOTAL TAX COLLECTOR 56,166 73,000-73,000 28,105-44,896 62% 01101 Commission Expense 01101 5805 Operating Expenses 6,294 16,000 16,000 4,791 11,209 70% TOTAL COMMISSION EXPENSES 6,294 16,000-16,000 4,791-11,209 70% 01103 Computer Operations 01103 5105 Payroll (Less Water Division Share) 41,096 41,908 41,908 17,710 24,199 58% 01103 5680 Non-Capital Equipment 1,344 4,500 4,500 3,129 1,371 30% 01103 5805 Operating Expenses 42,668 42,194 42,194 22,629 19,565 46% TOTAL COMPUTER OPERATIONS 85,108 88,603-88,603 43,468-45,135 51% 01104 Administrative Account 01104 5105 Admin PR (Less Water Div Share ) 140,200 158,862 158,862 64,400 94,461 59% 01104 5318 Administrative Fee-Water Department - - - - - 0% 01104 5320 Professional Fees 155,759 154,750 154,750 49,491 105,259 68% 01104 5370 EMS Billing Services 52,185 60,000 60,000 16,286 43,714 73% 01104 5620 West Street Utilities 12,867 14,000 14,000 7,508 6,492 46% 01104 5805 Operating Expenses 6,413 6,000 6,000 2,972 3,028 50% 01104 5811 Payroll Services 12,705 14,000 14,000 4,381 9,619 69% TOTAL ADMINISTRATIVE ACCOUNT 380,130 407,612-407,612 145,039-262,573 64% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 6

General Fund - Budget Report - DETAIL 2018-2019 Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual 2018-2019 Budget Revised YTD Available % Number Description 2017-2018 Budget Adjustments Budget Actual Encumbrances Budget Remaining 01110 Office of the Fire Chief 01110 5105 Payroll 163,588 170,227 170,227 68,605 101,622 60% 01110 5319 Professional Fees 1,500 8,000 8,000-8,000 100% 01110 5355 Recruitment & Morale 3,549 8,500 8,500 1,734 6,766 80% 01110 5805 Operating Expenses 18,053 9,500 9,500 6,479 3,021 32% TOTAL OFFICE OF THE CHIEF 186,691 196,227-196,227 76,817-119,410 61% 01116 EMS/Fire Operations 01116 5105 Payroll 450,187 450,000 450,000 185,585 264,415 59% 01116 5106 Shift Coverage 149,625 148,000 148,000 52,500 95,500 65% 01116 5110 Volunteer Point System 104,190 118,000 118,000 47,890 70,110 59% 01116 5112 Payroll-Special Services 4,719 8,500 8,500-8,500 100% 01116 5371 Paramedic Fees 42,210 38,000 38,000 18,424 19,576 52% 01116 5372 Other Expenditures-Volunteer Stipend 56,000 60,000 60,000-60,000 100% 01116 5373 Contribution-Volunteer Pension Fund 57,367 55,000 55,000-55,000 100% 01116 5380 Medicals & Physicals 648 7,000 7,000 1,193 5,882 (75) -1% 01116 5381 Volunteer Medical/Physicals 6,685 14,000 14,000 1,702 12,298-0% 01116 5611 Consumable Supplies-EMS 16,551 26,862 26,862 13,871 13,189 (199) -1% 01116 5612 Consumable Supplies-Fire 6,096 7,300 7,300 3,598 503 3,199 44% 01116 5614 Oxygen 3,021 5,500 5,500 850 2,255 2,395 44% 01116 5670 Uniforms 8,515 8,950 8,950 3,905 2,709 2,337 26% 01116 5680 Non Capital Equipment 6,957 7,500 7,500 7,055 445 6% TOTAL EMS/Fire OPERATIONS 912,771 954,612-954,612 336,573 36,836 581,204 61% 01120 Signals & Alarms 01120 5680 Non-Capital Equipment 3,332 5,000 5,000 465 4,535 91% 01120 5805 Operating Expenses 1,632 6,650 6,650 5,820 830 12% TOTAL SIGNALS & ALARMS 4,964 11,650-11,650 6,285-5,365 46% 01121 Fire Marshal 01121 5105 Payroll 172,328 180,000 180,000 66,061 113,940 63% 01121 5460 Public Education & Fire Prevention 577 500 500-500 100% 01121 5680 Non Capital Equipment - 3,000 3,000-3,000 100% 01121 5805 Operating Expenses 23,993 18,000 18,000 7,829 509 9,662 54% TOTAL FIRE MARSHAL 196,898 201,500-201,500 73,890 509 127,102 63% 01122 Communications Center 01122 5105 Payroll 296,010 368,780 368,780 134,496 234,284 64% 01122 5350 Training 2,892 18,000 18,000 872 17,128 95% 01122 5670 Uniforms - 3,500 3,500 1,902 929 669 19% 01122 5680 Non-Capital Equipment 944 4,500 4,500-4,500 100% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 7

General Fund - Budget Report - DETAIL 2018-2019 Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual 2018-2019 Budget Revised YTD Available % Number Description 2017-2018 Budget Adjustments Budget Actual Encumbrances Budget Remaining 01122 5805 Operating Expenses 27,731 42,986 42,986 8,927 34,059 79% TOTAL COMMUNICATIONS CENTER 327,577 437,766-437,766 146,197 929 290,641 66% 01140 Buildings & Grounds 01140 5105 Payroll 44,822 31,006 31,006 12,400 18,606 60% 01140 5430 Repairs & Maintenance 31,050 31,100 31,100 13,031 2,373 15,696 50% 01140 5451 Repairs & Maintenance - Court Street 13,146 9,500 9,500 11,929 775 (3,204) -34% 01140 5452 Repairs & Maintenance - West Street 15,025 9,800 9,800 8,356 1,444 15% 01140 5453 Repairs & Maintenance - Coles Road 17,741 5,750 5,750 11,556 (5,806) -101% 01140 5621 Utilities-Court St 35,227 36,000 36,000 15,295 20,705 58% 01140 5622 Utilities-West St 9,019 10,000 10,000 3,058 6,942 69% 01140 5623 Utilities-Coles Rd 28,075 23,000 23,000 10,170 12,830 56% 01140 5625 Utilities-Other - - - - - 0% 01140 5670 Uniforms 180 800 800 186 614 77% 01140 5805 Operating Expenses 638 700 700 220 480 69% TOTAL BUILDINGS & GROUNDS 194,921 157,656-157,656 86,202 3,148 68,306 43% 01160 Training 01160 5350 Training 19,634 24,500 24,500 2,766 21,734 89% 01160 5351 Career Training 4,302 4,000 4,000 4,678 (678) -17% TOTAL VOLUNTEER TRAINING 23,937 28,500-28,500 7,444-21,056 74% 01220 Insurance and Benefits 01220 5200 Payroll Tax Expense 125,503 135,799 135,799 49,390 86,409 64% 01220 5210 Unemployment Compensation 10,298 7,000 7,000-7,000 100% 01220 5230 Worker's Compensation Insurance 69,825 70,000 70,000 36,658 33,342 48% 01220 5240 Dental Insurance 12,767 16,000 16,000 5,666 10,334 65% 01220 5260 Medical Insurance 246,625 340,000 340,000 125,731 214,269 63% 01220 5270 Life Insurance 5,161 5,000 5,000 2,222 2,778 56% 01220 5290 Pension-Employer 42,296 43,691 43,691-43,691 100% 01220 5291 Pension-MERS 91,933 96,000 96,000 38,003 57,997 60% 01220 5520 Property/Liability Insurance 49,743 57,000 57,000 55,340 1,660 3% TOTAL INSURANCE AND BENEFITS 654,151 770,490-770,490 313,010-457,480 59% 01260 Debt Service 01260 5926 Court Street Amortization - - - - - 0% 01260 5910 Debt Service-Interest 41,723 93,415 93,415 18,513 74,901 80% 01260 5920 Debt Service-Principal 227,857 486,157 486,157 227,857 258,300 53% 01265 5925 Capital Lease Payment - - - - - 0% TOTAL DEBT SERVICE 269,580 579,572-579,572 246,370-333,201 57% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 8

EMS Billing Report 2018-2019 Beginning Medicare/Medicaid Insurance Bad Debt Write Returned Refund Unbillable Ending Month Balance Charges Deposits Non-Allowable Non-Allowable Adjustments Sent to Collection Offs Check Overpay Comm.Service Balance July 96 146,239.71 98,923.96 (45,954.18) (46,038.25) - - (7,164.12) 1,683.15-436.23 (1,717.05) 146,409.45 August 123 146,409.45 121,505.39 (60,278.06) (56,989.29) (1.98) (103.78) (6,509.03) 753.60 - - - 144,786.30 September 90 144,786.30 90,560.09 (38,308.35) (32,076.53) (508.13) (996.38) (2,467.89) 1,866.10 - - - 162,855.21 October 145 162,855.21 139,318.68 (42,596.05) (46,495.60) - (450.29) (7,781.68) 1,031.15 - - - 205,881.42 November 53 205,881.42 56,704.08 (44,681.60) (53,961.18) - (210.83) - 2,666.88-60.00-166,458.77 December 166,458.77 166,458.77 January 166,458.77 166,458.77 February 166,458.77 166,458.77 March 166,458.77 166,458.77 April 166,458.77 166,458.77 May 166,458.77 166,458.77 June 166,458.77 166,458.77 Total 507 146,239.71 507,012.20 (231,818.24) (235,560.85) (510.11) (1,761.28) (23,922.72) 8,000.88-496.23 (1,717.05) 166,458.77 Deposits (231,818.24) Deposits Per Ledger 217,788.29 Difference (14,029.95) Charges Net of Medicare/Medicaid Adjustments 271,451.35 46% 46% 0% 0% 5% -2% 0% 0% 0% Beginning Medicare/Medicaid Insurance Bad Debt Write Returned Refund Unbillable Ending Month Balance Charges Deposits Non-Allowable Non-Allowable Adjustments Sent to Collection Offs Check Overpay Comm.Service Balance July 131 194,503.55 129,704.01 (56,427.99) (54,588.11) (814.72) (1,748.18) 798.27 266.47-2,465.58-214,158.88 August 111 214,158.88 99,626.91 (48,337.34) (48,309.95) (363.71) - - 115.00 - - - 216,889.79 September 165 216,889.79 151,542.16 (61,919.29) (58,616.87) - (267.45) - 183.27-84.92-247,896.53 October 97 247,896.53 89,319.95 (67,590.15) (68,191.26) (512.35) - - 1,118.04 - - - 202,040.76 November 169 202,040.76 143,483.41 (46,674.43) (42,743.20) - (351.77) - 765.05 215.93 - - 256,735.75 December 108 256,735.75 116,086.57 (56,580.89) (62,326.76) - - - 250.00 - - - 254,164.67 January 144 254,164.67 129,432.53 (60,718.00) (58,448.61) - (213.26) (23,994.41) - - - - 240,222.92 February 118 240,222.92 124,930.24 (54,348.97) (60,779.56) - - - 180.00 100.00 463.64-250,768.27 March 83 250,768.27 88,103.44 (50,312.61) (62,904.46) - (600.01) (16,866.66) 17.16 - - (849.69) 207,355.44 April 96 207,355.44 96,629.24 (40,370.89) (51,769.83) - (1,336.91) (21,413.96) 250.00 - - (991.05) 188,352.04 May 86 188,352.04 79,259.00 (51,954.86) (48,226.85) (392.27) (282.01) (11,197.53) 470.00-79.72-156,107.24 June 110 156,107.24 110,379.60 (51,629.76) (58,704.16) (33.56) (185.23) (11,560.16) 874.69 - - 991.05 146,239.71 Total 1,418 194,503.55 1,358,497.06 (646,865.18) (675,609.62) (2,116.61) (4,984.82) (84,234.45) 4,489.68 315.93 3,093.86 (849.69) 146,239.71 Deposits 2017-2018 (646,865.18) Deposits Per Ledger 647,407.78 Difference 542.60 Charges Net of Medicare/Medicaid Adjustments 682,887.44 2017-2018 48% 50% 0% 0% 6% 0% 0% 0% 0% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 10

General Fund - Projected Fund Balance Unreserved Fund Balance, July 1, 2018 $ 668,576 Designated for 2018-2019 Budget - Additional Appropriations During the Year - Projected Results of Current Year Operations Budget Projected Actual Adjustment Revenues $ 4,300,707 $ 4,300,707 $ - Expenditures 4,300,707 4,300,707 - Results of Budgetary Operations $ - $ - - 668,576 Unreserved Fund Balance June 30, 2019 668,576 Undesignated Fund Balance June 30, 2019 668,576 Updated Balance 6/30/2019 (projected) $ 668,576 Fund Balance as a Percentage of Expenditures 15.55% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 11

Water Division Enterprise Fund - Budget Report - SUMMARY 2018-2019 Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual 2018-2019 Budget Revised YTD Available % Number Description 2017-2018 Budget Adjustments Budget Actual Encumbrances Budget Remaining REVENUE EXPENSES TOTAL REVENUE 2,222,785 2,216,701-2,216,701 721,885-1,494,816 67% PAYROLL 516,175 598,827-598,827 265,404-333,423 56% POWER AND PUMPING 214,826 218,500-218,500 84,457 2,266 131,777 60% TREATMENT 68,122 92,000-92,000 33,814 55,050 3,137 3% TRANSMISSION & DISTRIBUTION 45,549 101,230-101,230 10,470 23,316 67,444 67% OTHER OPERATING EXPENSES 50,461 42,500-42,500 17,752 510 24,238 57% GENERAL ADMINISTRATION 420,245 478,779-478,779 225,666-253,113 53% DEBT SERVICE - INTEREST 105,714 83,473-83,473 45,812-37,661 45% TRANSFER EQUIPMENT RESERVE FUND - - - - - - - 0% TRANSFER WATER CAPITAL FUND 19,891 20,404-20,404 20,404-0 0% - TOTAL EXPENSES 1,440,984 1,635,713-1,635,713 703,780 81,141 850,792 52% BALANCE 781,801 580,988-580,988 18,106 (81,141) 644,024 111% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 12

Water Division Enterprise Fund - Budget Report - DETAIL 2018-2019 Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual 2018-2019 Budget Revised YTD Available % Number Description 2017-2018 Budget Adjustments Budget Actual Encumbrances Budget Remaining 05 Water Fund 05 4140 Interest Income On Assessment 11,601 500 500 675 (175) -35% 05 4150 Interest on Receivables 32,851 26,000 26,000 22,564 3,436 13% 05 4200 State Grants - - - - 0% 05 4300 Interest Income 7,464 4,000 4,000 4,339 (339) -8% 05 4400 Metered Sales To General Public 1,964,050 1,949,701 1,949,701 585,796 1,363,905 70% 05 4402 Sales to Other Districts 33,986 40,000 40,000 29,604 10,396 26% 05 4405 Seasonal & Hydrant Sales 119,537 140,000 140,000 49,435 90,565 65% 05 4410 Miscellaneous Service Revenues 22,661 20,000 20,000 13,347 6,653 33% 05 4411 Connection Charges/Inspections 16,784 22,500 22,500 5,253 17,248 77% 05 4900 Miscellaneous Non-operating Revenue 3,110 3,000 3,000 1,810 1,190 40% 05 4930 Employee Insurance Contribution 4,740 5,000 5,000 3,063 1,937 39% 05 4990 Administrative Costs-Other Funds 6,000 6,000 6,000 6,000-0% TOTAL REVENUE 2,222,785 2,216,701-2,216,701 721,885-1,494,816 67% 05901 Payroll 05901 5105 TOTAL PAYROLL 516,175 598,827 598,827 265,404-333,423 56% 05902 Power and Pumping 05902 5434 Maint. of Structures & Improvements 3,500 3,000 3,000 156 2,844 95% 05902 5435 Maint. of Pumping Equipment 18,549 18,000 18,000 8,661 2,266 7,073 39% 05902 5620 Power 191,934 180,000 180,000 70,171 109,829 61% 05902 5800 Other Expenditures 843 17,500 17,500 5,469 12,031 69% TOTAL POWER AND PUMPING 214,826 218,500-218,500 84,457 2,266 131,777 60% 05903 Treatment 05903 5630 Chlorine 12,367 12,000 12,000 7,949 6,150 (2,099) -17% 05903 5631 Aqua-Mag 18,546 23,000 23,000 4,221 18,779-0% 05903 5632 Fluoride 7,945 17,000 17,000 3,821 13,179-0% 05903 5805 Operating Expenses 29,265 40,000 40,000 17,822 16,942 5,236 13% TOTAL TREATMENT 68,122 92,000-92,000 33,814 55,050 3,137 3% 05904 Transmission & Distribution 05904 5319 Outside Services 13,169 20,000 20,000-20,000 100% 05904 5436 Maint. of Reservoir 2,679 25,230 25,230 2,580 22,650 90% 05904 5437 Maint. of Trans & Distr Main 8,384 15,000 15,000 3,110 4,390 7,500 50% 05904 5438 Maint. of Services 12,087 25,000 25,000 2,422 9,562 13,017 52% 05904 5439 Maint. of Meters 4,936 6,000 6,000 571 2,429 3,000 50% 05904 5440 Maint. of Hydrants 4,294 10,000 10,000 1,788 6,936 1,276 13% 05904 5490 Inventory Adjustment - - - - - 0% 05904 5805 Operating Expenses - - - - - 0% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 13

Water Division Enterprise Fund - Budget Report - DETAIL 2018-2019 Completed Budget Months = 5 (42%) Available Budget Months = 7 (58%) Account Prelim. Actual 2018-2019 Budget Revised YTD Available % Number Description 2017-2018 Budget Adjustments Budget Actual Encumbrances Budget Remaining TOTAL TRANSMISSION & DISTRIBUTION 45,549 101,230-101,230 10,470 23,316 67,444 67% 05908 Other Operating Expenses 05908 5621 Utilities 11,308 8,500 8,500 3,390 5,110 60% 05908 5802 Uniforms 4,369 4,000 4,000 1,476 2,524 63% 05908 5880 Truck & Garage Expense 34,784 30,000 30,000 12,886 510 16,604 55% TOTAL OTHER OPERATING EXPENSES 50,461 42,500-42,500 17,752 510 24,238 57% 05907 General Administration 05907 5200 Payroll Tax Expense 38,447 45,810 45,810 19,426 26,384 58% 05907 5210 Unemployment Compensation - 1,000 1,000-1,000 100% 05907 5230 Worker's Compensation Insurance 17,456 17,000 17,000 9,164 7,836 46% 05907 5240 Dental Insurance 5,105 8,000 8,000 2,694 5,306 66% 05907 5260 Medical Insurance 141,916 170,000 170,000 104,213 65,787 39% 05907 5270 Life Insurance 1,833 2,000 2,000 871 1,129 56% 05907 5290 Pension-Employer 32,695 31,887 31,887-31,887 100% 05907 5319 Outside Services 1,632 5,000 5,000 344 4,656 93% 05907 5320 Professional Fees 62,201 74,750 74,750 24,389 50,361 67% 05907 5430 Administrative Office Expense - - - - - 0% 05907 5520 Property/Liability Insurance 24,407 27,000 27,000 9,864 17,137 63% 05907 5610 Office Operations Expense 7,549 7,000 7,000 3,851 3,149 45% 05907 5615 Tele-communications 9,951 9,000 9,000 5,834 3,166 35% 05907 5621 West Street Utilities 11,604 12,000 12,000 6,225 5,775 48% 05907 5805 Computer Operations 47,363 55,931 55,931 34,016 21,916 39% 05907 5811 Payroll Services 565 600 600 235 365 61% 05907 7141 Postage 2,733 1,800 1,800 1,042 758 42% 05907 7142 Utility Billing Services 14,788 10,000 10,000 3,500 6,500 65% TOTAL GENERAL ADMINISTRATION 420,245 478,779-478,779 225,666-253,113 53% 05907 5910 DEBT SERVICE - INTEREST 105,714 83,473 83,473 45,812-37,661 45% 05908 Capital 05908 5990 Transfer Equipment Reserve Fund - - - - - 0% 05908 5990 Transfer Water Capital Fund 19,891 20,404 20,404 20,404 0 0% TOTAL CAPITAL 19,891 20,404-20,404 20,404-0 0% TOTAL REVENUES 2,222,785 2,216,701-2,216,701 721,885-1,494,816 67% TOTAL EXPENSES 1,440,984 1,635,713-1,635,713 703,780 81,141 850,792 52% Balance 781,801 580,988-580,988 18,106 (81,141) 644,024 111% These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 14

Analysis of Water Pumped by Month Gallons (millions) 90.0 80.0 70.0 60.0 50.0 40.0 30.0 20.0 10.0 - Fiscal Year 2014-2018 2019/Avg Month 2014 2015 2016 2017 2018 2019 Average Monthly % Jul 69.0 75.2 81.9 89.8 70.7 80.3 77.3 3.0 3.9% Aug 66.0 76.7 81.7 75.4 66.6 66.5 73.3 (6.8) -9.3% Sep 57.3 67.4 72.5 70.6 64.8 57.6 66.5 (9.0) -13.5% Oct 49.1 44.4 47.3 47.3 51.4 42.0 47.9 (5.9) -12.2% Nov 38.6 36.4 35.0 39.8 36.3 35.7 37.2 (1.5) -4.1% Dec 36.4 35.8 36.1 40.2 36.5 37.0-0.0% Jan 38.1 37.5 37.8 40.8 38.7 38.6-0.0% Feb 33.9 35.7 35.6 36.4 35.8 35.5-0.0% Mar 38.9 40.6 39.6 40.4 39.4 39.8-0.0% Apr 39.8 39.4 41.6 41.4 39.8 40.4-0.0% May 46.8 68.2 54.5 49.9 53.9 54.7-0.0% Jun 69.0 63.8 82.0 61.3 77.7 70.8-0.0% Total 582.9 621.1 645.6 633.3 611.4 282.1 618.9 (20.1) Water Produced By Month Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun 2018-2019 Average 2014-2018 Month These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 15

Treasurer's Report Account Beginning Balance Deposits Withdrawals Ending Balance YTD Interest STIF Bonds Proceeds 9,393.40 17.08-9,410.48 80.98 Citizens Bank Checking 12,166.11 361,994.56 362,379.05 11,781.62 - Fixed Balance Account 175,314.64 - - 175,314.64 - Money Market 2,028,374.32 996.39 250,000.00 1,779,370.71 4,961.14 Fire Department Trust 79,693.94 7,040.47-86,734.41 220.43 Hardship Benefit Fund 64,349.45 34.38-64,383.83 175.14 Harris Scholarship & Memorial Fund 29,324.89 15.67-29,340.56 79.55 Farmington Savings Bank Checking 365,340.72 411,977.85 1,384.70 775,933.87 - Savings 1,062,962.48 655.25-1,063,617.73 3,635.19 Total Ending Balance 3,826,919.95 782,731.65 613,763.75 3,995,887.85 9,152.43 These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 16

Analysis of Cash Balances 6,000 5,000 4,000 3,000 2,000 Fiscal Year Month 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 July 3,723 2,678 2,486 2,751 3,059 3,047 August 5,074 3,990 3,654 3,955 4,488 4,438 September 5,030 3,939 3,433 3,522 3,915 4,032 October 4,555 3,438 3,353 4,960 3,860 3,826 November 4,473 3,594 3,557 5,041 3,932 3,995 December 3,632 2,916 2,945 4,197 3,276 January 3,605 2,956 3,053 4,145 3,468 February 4,422 3,684 3,811 4,407 4,285 March 4,218 3,137 3,438 3,858 3,873 April 3,776 3,068 3,246 3,636 3,584 May 3,414 3,003 3,278 3,596 3,527 June 2,945 2,725 2,904 3,374 3,233 Total Funds 1,000-2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 17

Fire Department Funds November 30, 2018 #22 #25 #26 #27 Sick Benefits Memorial Fire Hardship Harris Neto Department Benefit Scholarship & Student Grand Trust Fund Fund Memorial Fund Benefit Fund Total Total Cash $ 86,834 $ 64,384 $ 29,341 $ - $ 29,341 $ 180,559 Due from District - - - 5,762 5,762 5,762 Total Assets $ 86,834 $ 64,384 $ 29,341 $ 5,762 $ 35,102 $ 186,320 Accounts Payable $ - $ - $ - $ - $ - $ - Due to District - - - - - - Fund Balance 86,834 64,384 29,341 5,762 35,102 186,320 Total Liabilities & Fund Balance $ 86,834 $ 64,384 $ 29,341 $ 5,762 $ 35,102 $ 186,320 Revenue Interest Income $ 220 $ 175 $ 80 $ - $ 80 $ 475 Annual Drive 24,720 - - - $ - 24,720 Annual Banquet - - - - $ - - Donations - - 400 - $ 400 400 Uniforms - - - - $ - - Other Income/Transfers In 1,200 - - - $ - 1,200 Total Revenue $ 26,140 $ 175 $ 480 $ - $ 480 $ 26,795 Expenditures Annual Banquet $ - $ - $ - $ - $ - $ - Annual Drive - - - - - - Scholarships - - - - - - Legal - - - - - - Uniforms - - - - - - Administrative Expense 20 - - - - 20 Dinner Meetings 13 - - - - 13 Fires/Work Details - - - - - - Postage - - - - - - Parades - - - - - - Training - - - - - - Donations - - - - - - Maintenance & Repairs - - - - - - Fire Prevention - - - - - - Explorers - - - - - - Other Expenditures/Transfers Out - - - - - - Capital Expenditures 3,898 - - - - 3,898 Total Expenditures 3,931 - - - - 3,931 Excess (Deficiency) of Revenues Over Expenditures $ 22,209 $ 175 $ 480 $ - $ 480 $ 22,864 Fund Balance Beginning 64,625 64,209 28,861 5,762 34,623 163,456 Fund Balance Ending $ 86,834 $ 64,384 $ 29,341 $ 5,762 $ 35,102 $ 186,320 These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 18

Equipment Reserve Fund Budget Report November 30, 2018 Budget Budget Updated Expended Expended Expended Total Description Fund Project Object Prior Years 2018-19 Budget Prior Yrs 2018-2019 Total Encumbered Committed Balance Closed Projects & Uncommitted Fund Balance 3,537,373-3,537,373 3,537,373-3,537,373-3,537,373 (0) Scott Air Packs / SCBA Replacement 31 750 5740 208,506 27,000 235,506 194,677 26,964 221,640 221,640 13,865 Vehicles & Apparatus - Major Repairs 31 751 5710 170,589 12,000 182,589 156,192 156,192 156,192 26,397 Tool Boxes for Mechanic's Truck 31 751 5710-2,000 2,000 - - - 2,000 R-1 Replacement 31 715 5740-75,000 75,000 - - - 75,000 Stryker Stair-Pro stair chair 31 804 5740 3,898 3,898-3,898 3,898 3,898 - Turn Out Gear Replacement 31 784 5740 350,649 10,000 360,649 345,696 3,672 349,368 10,934 360,302 347 Hurst Tool Replacement 31 819 5700-20,000 20,000-12,505 12,505 7,495 20,000 - Emergency Fire Dispatch Software 31 953 5740 48,000 48,000 33,779 33,779 4,705 38,484 9,516 Facilities Maintenance Program 31 830 5700 66,666 27,478 94,144 65,697 65,697 65,697 28,448 Coles Road Masonry Repairs 31 830 5700 5,000 5,000 10,000 - - - 10,000 West Street Truck Bay Heater Upgrade 31 830 5700-20,000 20,000-9,900 9,900 9,900 19,800 200 AED-Replacement x 4 at $2200 31 760 5740 8,800 8,800 6,748 6,748 6,748 2,052 AED - EMT/CPR Trainer Devices 31 760 5740-2,100 2,100 - - - 2,100 Fire hose replacement 31 716 5740 12,000 12,000 10,039 10,039 10,039 1,961 Forcible Entry Training Door 31 939 5800-7,000 7,000 - - - 7,000 Radio Upgrades & Replacements 31 807 5740 68,581 68,581 22,479 22,479 22,479 46,102 Login Recorder, Pagers & Cases 31 807 5740-177,000 177,000 - - 38,240 38,240 138,760 Construction of 6 Radio Voting Sites 31 807 5740-240,000 240,000 - - - 240,000 Coles Road Roof Replacement 31 941 5430 - - - - - - Active Projects 942,689 624,578 1,567,267 835,307 56,939 892,246 71,275 963,521 603,746 Total 4,480,062 624,578 5,104,640 4,372,680 56,939 4,429,619 71,275 4,500,893 603,746 These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 19

Water Capital Fund Budget Report November 30, 2018 Budget Budget Total Expended Expended Total Description Fund Project Object Prior Years 2018-2019 Budget Prior Years 2018-2019 Expenditures Encumbered Balance Closed Projects & Uncommitted Fund Balance 3,784,400-3,784,400 3,784,400-3,784,400 - (0) Chem Feed Transfer Switch 35 835 5700 60,000 60,000 - - 60,000 Meters 35 904 5720 153,226 40,000 193,226 149,522 26,390 175,912 13,610 3,704 Hydrants 35 929 5722 73,157 73,157 49,111 49,111 24,047 Water System Remote Data Collection System 35 912 5730 10,000 10,000 - - 10,000 Replacement of Well Pump Motor 35 740 5435 41,000 41,000 20,019 20,019 20,981 VFD's for Wells 3 & 4 35 740 5435 108,000 50,000 158,000 5,920 5,920 152,080 Engineering Services - Water Tank Inspection 35 752 7290-26,000 26,000 - - 26,000 Whelen light bar 35 925 5710 3,000 3,000 - - 3,000 Husqvarna walksaw 35 935 5740 7,500 7,500-11,525 11,525 (4,025) New stairs & landing @ Water Garage 35 959 5775 15,000 15,000 - - 15,000 Distribution Study 35 721 7290 76,500 76,500 - - 76,500 Water Main Replacement Project (Bonds) 35 603 7290 1,500,000 1,500,000 1,304,251 1,304,251 195,749 Active Projects 2,047,383 116,000 2,163,383 1,528,822 37,915 1,566,738 13,610 583,036 Total Water Capital Projects 5,831,783 116,000 5,947,783 5,313,222 37,915 5,351,137 13,610 583,036 These financial statements have not been subjected to an audit or review or compilation engagement, and no assurance is provided on them. 20