City of Menahga. City Council Regular Meeting. September 10, 2018, 7 pm. Menahga City Council Chambers nd Street NE, Menahga

City of Menahga City Council Regular Meeting September 10, 2018, 7 pm Menahga City Council Chambers 115 2 nd Street NE, Menahga www.cityofmenahga.com Page 1

Mayor Patrick Foss Vice Mayor Craig Lawrey Council Member Tim Ellingson Council Member Larry Karjala City of Menahga Regular City Council Meeting 7 pm Monday, September 10, 2018 City Council Chambers 115 2 nd Street NE www.cityofmenahga.com Agenda A. Call to Order B. Roll Call C. Pledge of Allegiance D. Approval/Amendment of Agenda & Minutes 1.) None 2.) Approval of Minutes a.) August 13, 2018 Regular Meeting Minutes..Pg. 4 b.) August 22, 2018 Special Meeting Minutes Pg. 9 E. Communication and Appearance Requests a.) Dave Hillukka-Economic Alliance.. Pg. 11 F. Public Input (please sign in) G. Reports by Departments and Liaison Groups a.) Laura Ahlf, Greenwood Connections Administrator...Pg. 13 b.) Gina Ellingson, City Administrator...Pg. -- c.) Scott Koennicke, Police Chief...Pg. -- H. Notices and Communication I. Unfinished Business a.) Cemetery Project...Pg. 45 b.) Seasonal Campground...Pg. -- J. New Business a.) Resolution 2018-14: Adopting the Preliminary 2019 Tax Levy..Pg. 48 b.) Resolution 2018-15: Authorizing Participation with the Community Concern for Youth Program...Pg. 49 City of Menahga, MN September 10, 2018, Regular Meeting Agenda Page 1 of 2 Page 2

c.) Resolution 2018-16: Issuing a Conditional Use Permit in the Agricultural Residential District to Uniti Towers to Construct a 300 Wireless Communications Facility...Pg.50 d.) Police Dept. Union Negotiations Committee...Pg. -- e.) Noise Ordinance Discussion- J Braking...Pg. -- f.) Fire Dept. Relief Association Request to Increase Benefit Level Pg. -- K. Consideration of Bills...Pg. 52 L. Adjournment Comments from visitors must be informational in nature and not exceed five (5) minutes per issue. The City Council cannot engage in a discussion or debate in those five minutes but will take the information and find answers if that is appropriate. As part of the City Council protocol, it is unacceptable for any speaker to slander or engage in character assassination at a public council meeting. City of Menahga, MN September 10, 2018, Regular Meeting Agenda Page 2 of 2 Page 3

MENAHGA CITY COUNCIL REGULAR MEETING Monday, August 13, 2018 The Regular Meeting of the Menahga City Council was held in the Council Chambers on Monday, August 13, 2018. The meeting was called to order at 7:00 p.m. by Mayor Pat Foss. City Administrator Ellingson administered the oath of office to Roger Henstorf, who will complete the term of Maxine McNeece, terminating December 31, 2018. Present: Mayor Pat Foss, Council Members Craig Lawrey, Tim Ellingson, Roger Henstorf and Larry Karjala. Staff present: City Administrator Gina Ellingson, Public Works Director Frank Thelin and Administrative Assistant Amanda Pachel. Guests Present: Rick Pinnick, Chamber of Commerce Treasurer, Katie Bobich, WCEDA Director, Jon Olson, Apex Engineering Group, Michael Novitski, KLM Engineering. Approval of Agenda Approval of consent agenda a.accept donation of a log bench swing from the Menahga Public School Approval of minutes a.july 9, 2018 Regular Meeting Minutes b.july 12, 2018 Special Meeting Minutes c.july 13, 2018 Special Meeting Minutes d.july 23, 2018 Special Meeting Minutes Motion by Lawrey, seconded by Ellingson, to approve Consent Agenda items and Minutes as presented, all in favor, motion carried. Communications and Appearance Requests: Rick Pinnick, Chamber of Commerce Treasurer presented a gambling permit application for the fishing derby. Motion by Lawrey, seconded by Henstorf, to approve the Gambling Permit, all in favor, motion carried. 08/13/18 - pg 1 Page 4

Katie Bobich, WCEDA Director, presented an overview of the strategic plan, emphasizing priorities and strategies for implementation. An invoice for sponsorship for $10,000 was presented at the last meeting. Mayor Foss was in favor of paying $5,000 and reviewing the subject again at budget time. Discussion followed regarding not having received much for services in the past. Katie said that she would provide quarterly updates on what was being done. Council member Henstorf felt having more frequent reports was needed. Katie said she could attend meetings every other month and also during budget time. Motion by Henstorf, seconded by Karjala, to approve a $5,000 contribution to WCEDA for the remainder of the year, all in favor, motion carried. Jon Olson, Apex Engineering reviewed the objectives and goals for the cemetery expansion project. There was discussion regarding the possibility of adding an area in the veteran s cemetery for cremains plots or an ossuarium in the future. Council Member Ellingson stated that in speaking with a local funeral director, his feelings were there isn t a great deal of demand in Menahga for cremation services. Mayor Foss felt that one reason was having less area for cremains, so people are forced to buy a full burial site. The expansion project cost is estimated to be $125,000 which includes 2300 feet of roads and does not include the ossuarium. The plans include a 26 x 26 space for a future ossuarium, but do not include the cost of the ossuarium. Council Member Ellingson would like to know exact costs of the ossuarium. City Administrator Ellingson brought up the question of how the project will be paid for. There is approximately $32,000 in the cemetery perpetual care fund. According to the City Attorney, perpetual funds cannot be used for expansion. Staff Member Amanda Pachel said she had learned from the MN Association of Cemeteries that all of the funds could be used for such a project. Council Members Ellingson and Henstorf said they would prefer to wait to hear from the attorney to find out for certain. Administrator Ellingson said that even if all of the perpetual care funds could be used for the project, there would be approximately $95,000 additional funds needed for the project. Council Member Lawrey said he would prefer to move forward and that the project would get paid for one way or another. Motion by Lawrey, seconded by Karjala, to approve seeking quotes with a 60 day bid hold and completion date of June 2019 for the project, all in favor, motion carried. 08/13/18 - pg 2 Page 5

Michael Novitski, KLM Engineers, reported on the results of the inspection of the water tower. He recommended the purchase of a mixer that would save money in the long run. The cost would be $11,500. He also presented a ten year service agreement. Mayor Foss said that the Council would like an outline of the timeline and would take under consideration the information provided today. Public Input: None Reports by Departments: Laura Ahlf, Greenwood Connections Administrator: Administrator Ahlf reviewed the August 7, 2018 Greenwood Connections Board Meeting Minutes and recommendations including payment of the July 2018 bills, June 2018 financial report, accepted employee hire/termination/separated report, new Holiday Compensation Guidelines Policy, Open House/Grand Opening of new Transitional Care Unit-date not decided, building project update-hoping for a September completion date and nurse consultant compliment on the facility. Mayor Foss reported on a meeting with Laura, Dave Kicker, Frank and Gina regarding possible hydrant locations. Frank will get in touch with Brian Hiles, Ulteig engineer, to determine needs. There was discussion about having a joint meeting with GWC board members and Council members to review change orders. It was agreed to schedule a meeting and notify members of the date and time. Motion by Ellingson, seconded by Lawrey, to approve the Greenwood Connections August 7, 2018 Board meeting minutes and financials, as presented, all in favor, motion carried. Gina Ellingson, City Administrator: Administrator Ellingson reported the Liquor Store site survey has been completed. Council member Ellingson voiced concerns about the need to obtain feedback from patrons regarding changes they would like to see. Mayor Foss felt the physical work needed to be done to update or change the building in order to increase sales. Also mentioned the dock and buoys have been removed for liability reasons. The lifeguards have been terminated and discussion regarding lifeguard coverage next year will be part of the budget planning process. A question by Council Member Henstorf about the part-time police staff budget and why the annual amount has already been exceeded was answered by Mayor 08/13/18 - pg 3 Page 6

Foss. He explained that it was necessary due to the large amount of time required for an investigation earlier in the year. Notices and Communications: The Council reviewed the Wadena County Planning Commission Public Notice. Unfinished Business: None New Business: Council reviewed a LMCIT Sample Cemetery Lot License Agreement. Staff Member Pachel reported that using the term deed in the current agreement leads people to believe they have ownership. This license agreement would replace the former agreement. Motion by Henstorf, seconded by Karjala, to adopt the Cemetery Lot License Agreement as presented, all in favor, motion carried. Reviewed Initiative Foundation Thriving Communities Grant Award for $5000. Motion by Lawrey, seconded by Henstorf, to approve Initiative Foundation Thriving Communities Grant Award for $5000 as presented, all in favor, motion carried. Council reviewed Pay Equity notice of compliance-good for three years. Discussed Board of Equalization Training. Statute requires at least one board member to successfully complete the training once every four years. The training is done online and is due February 1, 2019. Currently Mayor Foss has completed the training but he recommends at least two council members complete the training. In the event one trained member is not available, the Board of Review meeting would not be held in the City, but at the County. Reviewed SCDP polices and Plans including the Fair Housing Plan, SCDP Income Reuse Plan, Certification of Drug-Free Workplace, Residential Antidisplacement & Relocation Assistance Plan, Prohibition of Excessive Force Policy and SCDP Section 3 Plan. 08/13/18 - pg 4 Page 7

Motion by Karjala, seconded by Ellingson, to approve SCDP Policies and Plans as presented, all in favor, motion carried. Resolution 2018-13 Designating Authorized Signatures for Check Signing Privileges and Access to City Safety Deposit Boxes, was reviewed by Council. The following have authorization for signature privileges: Patrick Foss, Craig Lawrey, Gina Ellingson and Alvina Kytta. Motion by Henstorf, seconded by Lawrey, to approve Resolution 2018-13 Designating Authorized Signatures for Check Signing Privileges and Access to City Safety Deposit Boxes, as presented, all in favor, motion carried. Jensine Kurtti commented that townships often levy for cemeteries and that the City could/ explore the possibility of receiving funds for the expansion project from townships and other organizations in the area. Motion by Lawrey, seconded by Karjala to approve the prepayment of bills and payment of payables as presented, all in favor, motion carried. Motion by Henstorf, seconded by Karjala to adjourn the meeting at 9:58 p.m., all in favor, motion carried. Gina Ellingson, City Administrator Patrick Foss, Mayor 08/13/18 - pg 5 Page 8

City of Menahga Special City Council Minutes Wednesday, August 22, 2018 The Menahga City Council held a special meeting on Wednesday, August 22, 2018. Mayor Foss called the meeting to order at 10:30 am. Comprising a quorum of the council, the following members were present: Roger Henstorf Craig Lawrey Tim Ellingson Patrick Foss Also present were members of the Greenwood Board and representatives of Boser Construction. Greenwood Board Chair Lynn Pinnick stated that the reason for the meeting was to hear from the construction company and to discuss concerns with the construction project: Josh: Addressed delay in receiving interior doors Explained the industry is experiencing material delays Explained that the reason the electric outlets were missing in a room was due to the design team not putting them in because they didn t know what the purpose of the room Lynn Pinnick: Asked whether there would be costs to Greenwood for these mistakes Was told that there would be Asked what the costs would be and was told that the change logs don t always have an amount Stated that it is important to know for budget purposes Craig Lawrey: Asked if there is a communication problem between the architect and construction manager and what could be done Paul Helenske said he didn t feel there was a lack of communication. Laura Ahlfs: Some change requests haven t gone through her for approval from owner Josh replied that change order that they knew had to be done haven t gone through her mainly because they had to be done and it was important to keep the schedule intact Lynne Pinnick: Asked when the final walk through day would be; Josh replied that the doors are now in and will begin to be installed on Monday Mayor Foss asked whether the completion date was based solely on the doors and was told by Josh that it was the last hurdle Lynn said it was important to know because of the impact on business as well as coming up with an open house date Josh said that it impacts the contractor as well because of the additional expense Page 9

Paul Helenske: Addressed concerns about why the project hadn t started on schedule Stated that it was because of the permitting process Took responsibility for the delay in submitting electronically to the state Laura Ahlfs: Asked when the doors were ordered; Josh responded that the industry was experiencing some of the longest lead times he had seen Paul said the original doors were specified to be solid core, paintable and in talking with Laura, it was decided that they would be a maintenance issue, at which point the order was changed Roger Henstorf: Questioned when the remodeling project will begin; Laura said she d need a week to move the people into the new addition, added that it ll be a challenge when all 16 units have been utilized For this reason, she hasn t been pushing for new admissions in order to alleviate this issue Feels the real challenge is not having a definite date for completion of the new addition Mayor Foss: Stated that he is hoping for confirmation of deadline for Mid-September The meeting adjourned at 11:08 am. Gina Ellingson, Administrator Patrick Foss, Mayor Page 10

The Economic Alliance Allies Sponsorship Structure Individual Allies Individual allies recognize the importance of economic development in their community. Base $500/year Showcases a commitment to having a voice that promotes Wadena County and surrounding communities at the regional, state, and federal level The Economic Alliance window cling to highlight sponsorship Listed business/individual on The Economic Alliance website Ally pricing on fee structure Plus $1,000/year Includes all of the previously listed sponsorship benefits, in addition to: $250 credit towards grant/proposal writing fee Small Business $2,500/year Includes all of the previously listed sponsorship benefits, in addition to*: $625 credit towards grant/proposal writing fee Supportive Ally $5,000 Supportive allies support the overall mission and vision of The Economic Alliance. Includes all of the previously listed sponsorship benefits, in addition to*: Yearly update to board/commission $1,250 credit towards grant/proposal writing fee $125 credit towards social media consultation Senior Ally $10,000 Senior allies are committed to the continued presence of The Economic Alliance in their community. Includes all of the previously listed sponsorship benefits, in addition to*: Biannual updates to board/commission Dedicated staff member serving as a member of community group/committee** $2,500 credit towards grant/proposal writing fee $250 credit towards social media consultation Strategic Ally $15,000 Strategic allies have a vested interest in the strategic initiatives of The Economic Alliance. Includes all of the previously listed sponsorship benefits, in addition to*: Quarterly updates to board/commission Committed office hours in the community** $3,750 credit towards grant/proposal writing fee $350 credit towards social media consultation Executive Ally $30,000 Executive allies are cornerstone leaders in economic development in the region. Includes all of the previously listed sponsorship benefits, in addition to*: Monthly updates to board/commission Guaranteed representation on The Economic Alliance Board of Directors $7,500 credit towards grant/proposal writing fee $500 credit towards social media consultation The Economic Alliance Fee for Service Structure * Fee schedule credits cannot be compounded **Specifics are subject to negotiation Page 11

Grant/Proposal Writing Includes preparation, submission, and tracking Grants under $10,000 Ally price: $350 flat fee Non-Ally price: $500 flat fee Grants $11,000-$20,000 Ally price: $500 flat fee Non-Ally price: $750 flat fee Grants $21,000+ Ally price: $750 flat fee plus $35/hour Non-Ally price: $1,000 flat fee plus $50/hour Social Media Marketing Consultation One-Time Training Basic Package: Includes an overview of how to set up, post, advertise, and utilize Facebook, Twitter, and Instagram to attract and retain customers/users Ally price: $250 Non-Ally price: $500 Premium Package: Includes an overview of how to set up, post, advertise, and utilize Facebook, Twitter, Instagram, Google, LinkedIn, Pinterest, YouTube, Tumbr to attract and retain customers/users Ally price: $500 Non-Ally price: $750 Manage Sites (Organization provides content) Basic Package: Includes posting, managing, and advertising pages on Facebook, Twitter, and Instagram Ally price: $20/hour Non-Ally price: $30/hour Premium Package: Includes posting, managing, and advertising pages on Facebook, Twitter, Instagram, Google, LinkedIn, Pinterest, YouTube, Tumbr Ally price: $30/hour Non-Ally price: $40/hour * Fee schedule credits cannot be compounded **Specifics are subject to negotiation Page 12

Page 13

Page 14

Page 15

Page 16

Page 17

Page 18

Page 19

Page 20

Page 21

Page 22

Page 23

Page 24

Page 25

Page 26

Page 27

Page 28

Page 29

Page 30

Page 31

Page 32

Page 33

Page 34

Page 35

Page 36

Page 37

Page 38

Page 39

Page 40

Page 41

Page 42

Page 43

Page 44

Page 45

Page 46

Page 47

Agenda Date: September 10, 2018 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No. 2018-014 A Resolution of the Menahga City Council Adopting the Preliminary 2019 Tax Levy WHEREAS, the City of Menahga is required by Minnesota Statute 275.065 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 2019, upon the taxable property in the City of Menahga, for the following purposes: General Fund: $ 379,454.00 Debt Funds: 2013A General Obligation Improvement Bond $ 71,687.14 2013B General Obligation Improvement Bond $ 6,048.17 2015B General Obligation Improvement Bond $ 30,934.35 Total Preliminary Tax Levy: $ 493,006.14 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 tenth day of September, 2018. Gina Ellingson, MCMC, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No. 2018-014 Page 1 of 1 Page 48

Agenda Date: September 10, 2018 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No. 2018-15 A Resolution of the Menahga City Council Authorizing Participation in the Community Concern for Youth Program with Todd-Wadena Community Corrections BE IT RESOLVED by the Menahga City Council that Todd County act as sponsoring unit of government for the project entitled Community Concern for Youth to be conducted by Todd- Wadena Community Corrections during the period from January 1, 2019, through December 31, 2019. BE IT FURTHER RESOLVED that Randy Neumann, Chairperson, Todd County Board of Commissioners, is hereby authorized to execute such agreements and funding as are necessary to implement the project on behalf of the Menahga City Council. BE IT FURTHER RESOLVED that the City of Menahga hereby agrees to contribute $1,526 for the project entitled Todd-Wadena Community Concern for Youth during the period from January 1, 2019 through December 31, 2019, which is to be paid on January 1, 2019. It is understood that the Menahga School Board contributes $3,244.00, for a total community contribution of $4,770.00. Passed and approved by the City Council of the City of Menahga, Minnesota, 10th day of September, 2018. Gina Ellingson, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No. 2018-015 Page 1 of 1 Page 49

Agenda Date: September 10, 2018 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No. 2018-16 A Resolution of the Menahga City Council Issuing a Conditional Use Permit in the Agricultural Residential District to Uniti Towers for Property Located at 1043 Aspen Avenue South Menahga, Minnesota WHEREAS, the City of Menahga received a complete conditional use permit application from Uniti Towers; and WHEREAS, the application requests a conditional use permit to build a new wireless telecommunications facility in the form of a 300 tall guyed tower; and WHEREAS, the property is zoned Agricultural Residential (AR); and WHEREAS, the City of Menahga Planning Commission held a public hearing on September 6, 2018, and recommends the City Council approve the conditional use permit; and WHEREAS, MMC 15.151.50 provides the City Council with the authority to issue conditional use permits based on certain criteria; and WHEREAS, the City Council determines the following: 1. The conditional use is compatible with the existing neighborhood. 2. The conditional use supports the general welfare of the community. NOW, THEREFORE BE IT RESOLVED by the City Council that the requested conditional use permit is issued to Uniti Towers to allow the following: 1. Construction of a 300 tall guyed wireless telecommunications tower; NOW, THEREFORE BE IT RESOLVED by the City Council that the following are conditions of approval: 1. Any modifications to the approved plans after the issuance of a building permit must be specifically requested and approved by the Planning Commission prior to execution. City of Menahga, Minnesota Resolution No. 2018-16 Page 1 of 2 Page 50

Passed and approved by the City Council of the City of Menahga, Minnesota, tenth day of September, 2018. Gina Ellingson, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No. 2018-16 Page 2 of 2 Page 51

City of Menahga Balance Sheet 09/07/18 8:08 AM Page 1 Current Period: August 2018 FAccount Last Dim Descr Begin Yr MTD Debit MTD Credit YTD Debit YTD Credit Current Balance FUND 101 GENERAL FUND 1G 101-01100 CASH-STREET LIGHTING 1 G 101-01151 FIRE DEPT EQUIP $245,054.40 $151.26 $0.00 $61,855.98 $96,438.03 $210,472.35 1 G 101-01152 FIRE DEPT CITY 1 G 101-01153 GENERAL INVEST $81,602.92 $7.83 $0.00 $137.71 $51,000.00 $30,740.63 1G 101-01300 CASH-HEAD START IMPROV 1G 101-01400 POLICE SINKING CHECKING 1 G 101-01900 CASH-SEAL COAT GEN 1 G 101-10100 CASH $190,059.76 $26,874.71 $88,240.71 $786,257.14 $852,725.07 $123,591.83 1 G 101-10102 Street Sinking 1G 101-10103 Head Start Improvement $11,974.61 $0.00 $11,974.61 1G 101-10104 Police Sinking 1 G 101-10105 Seal Coat 1 G 101-10200 Petty Cash $400.00 $0.00 $400.00 1 G 101-10457 Ameritrade Investments $51,000.00 $51,000.00 $0.00 1G 101-10700 Taxes Receivable-Delinquent $17,116.26 $0.00 $17,116.26 1G 101-11500 Accounts Receivable $1,980.00 $0.00 $1,980.00 1G 101-11800 NSF Checks 1 G 101-12200 Special Assess Rec-Delinquent $0.51 $0.00 $0.51 1 G 101-13200 Due From Other Governments $5,891.64 $5,891.64 $0.00 1 G 101-13300 Advances To Other Funds 1G 101-13800 Other Interest Receivable $304.00 $0.00 $304.00 1G 101-14000 Deferred Outflows - Pension Re 1 G 101-14100 Inventory of Material/Supply 1 G 101-15500 Prepaid Insurance $32,702.00 $0.00 $32,702.00 1 G 101-20200 Accounts Payable -$8,401.50 $0.00 $0.00 $8,402.49 $0.99 $0.00 1G 101-20800 Due to Other Governments -$1,479.08 $489.21 $741.09 $2,173.15 $2,065.84 -$1,371.77 1G 101-20900 Advance From Other Funds -$76,738.65 $0.00 $0.00 $6,210.39 $0.00 -$70,528.26 1 G 101-21600 Accrued Wages & Salaries Paya -$7,768.07 $0.00 $0.00 $7,768.07 $0.00 $0.00 1 G 101-21714 IRA-EMPLOYEE 1 G 101-21716 EMPLOYEE LIFE INSURANCE 1G 101-22100 Campground Reservation Prepai $0.00 $1,445.19 $1,873.17 $5,978.88 $8,474.87 -$2,495.99 1G 101-22200 Deferred Revenues -$17,116.26 $0.00 -$17,116.26 1G 101-22900 Deferred Inflows - Pension Rel 1 G 101-25300 Unreserved Fund Balance -$475,582.54 $107,077.60 $45,190.83 $781,028.06 $643,215.43 -$337,769.91 FUND 101 GENERAL FUND $0.00 $136,045.80 $136,045.80 $1,710,811.87 $1,710,811.87 $0.00 FUND 225 SAFE ROUTES TO SCHOOL 5G 225-10100 CASH -$3,291.50 $0.00 -$3,291.50 5G 225-25300 Unreserved Fund Balance $3,291.50 $0.00 $3,291.50 FUND 225 SAFE ROUTES TO SCHOOL FUND 226 ECONOMIC DEV REVOLVING LN FD 6 G 226-01154 ECONOMIC DEV REV LN 1 $118,379.85 $48.72 $0.00 $364.37 $30,000.00 $88,744.22 6G 226-04000 INVESTMENTS $50,000.00 $50,000.00 $0.00 6G 226-10100 CASH $6,221.85 $0.00 $0.00 $80,077.61 $30,502.67 $55,796.79 Page 52

City of Menahga Balance Sheet 09/07/18 8:08 AM Page 2 Current Period: August 2018 FAccount Last Dim Descr Begin Yr MTD Debit MTD Credit YTD Debit YTD Credit Current Balance 6G 226-10453 MONEY MARKET #881516 6G 226-10457 Ameritrade Investments $30,000.00 $0.00 $30,000.00 6 G 226-13930 Notes Receivable - 3 Cs $1,320.93 $0.00 $1,320.93 6 G 226-13931 Notes Receivable - MGF, LLC $22,854.07 $0.00 $22,854.07 6 G 226-20200 Accounts Payable 6G 226-22200 Deferred Revenues -$24,175.00 $0.00 -$24,175.00 6G 226-25300 Unreserved Fund Balance -$174,601.70 $0.00 $48.72 $502.67 $441.98 -$174,541.01 FUND 226 ECONOMIC DEV REVOLVING LN FD FUND 228 TIF DISTRICT PEDRO $0.00 $48.72 $48.72 $110,944.65 $110,944.65 $0.00 8G 228-10100 CASH $17,749.25 $0.00 $17,749.25 8G 228-25300 Unreserved Fund Balance -$17,749.25 $0.00 -$17,749.25 FUND 228 TIF DISTRICT PEDRO FUND 231 TIF DISTRICT C STORE 1 G 231-10100 CASH 1 G 231-25300 Unreserved Fund Balance FUND 231 TIF DISTRICT C STORE FUND 232 TIF DISTRICT COTTAGE HOUSE 2 G 232-10100 CASH 2 G 232-25300 Unreserved Fund Balance FUND 232 TIF DISTRICT COTTAGE HOUSE FUND 233 TIF DISTRICT 1-6 PLEASANT PINE 3G 233-10100 CASH -$1,977.83 $0.00 $12,000.55 $11,212.12 $20,944.48 -$11,710.19 3 G 233-20200 Accounts Payable 3 G 233-25300 Unreserved Fund Balance $1,977.83 $12,000.55 $0.00 $20,944.48 $11,212.12 $11,710.19 FUND 233 TIF DISTRICT 1-6 PLEASANT PINE FUND 303 1990 CITY HALL DEBT FUND $0.00 $12,000.55 $12,000.55 $32,156.60 $32,156.60 $0.00 3G 303-10100 CASH $269.46 $0.00 $0.00 $9.82 $0.00 $279.28 3 G 303-10700 Taxes Receivable-Delinquent $263.31 $0.00 $263.31 3 G 303-13200 Due From Other Governments $9.82 $9.82 $0.00 3 G 303-20200 Accounts Payable 3G 303-20900 Advance From Other Funds 3G 303-22200 Deferred Revenues -$263.31 $0.00 -$263.31 3 G 303-25300 Unreserved Fund Balance -$279.28 $0.00 $0.00 $9.82 $9.82 -$279.28 FUND 303 1990 CITY HALL DEBT FUND $19.64 $19.64 $0.00 FUND 304 2012A FIRE TRUCK 4G 304-10100 CASH $912.50 $995.75 -$83.25 4G 304-10120 Restricted for Debt Service $84,600.00 $912.50 $83,687.50 4 G 304-25300 Unreserved Fund Balance $995.75 $84,600.00 -$83,604.25 FUND 304 2012A FIRE TRUCK $86,508.25 $86,508.25 $0.00 FUND 307 WATER SEWER DEBT 7G 307-10100 CASH $134,447.70 $0.00 $0.00 $11,953.07 $100,000.00 $46,400.77 7G 307-10457 Ameritrade Investments $100,000.00 $0.00 $100,000.00 7G 307-10700 Taxes Receivable-Delinquent Page 53

City of Menahga Balance Sheet 09/07/18 8:08 AM Page 3 Current Period: August 2018 FAccount Last Dim Descr Begin Yr MTD Debit MTD Credit YTD Debit YTD Credit Current Balance 7G 307-12200 Special Assess Rec-Delinquent $4,691.51 $0.00 $4,691.51 7G 307-12300 Special Assess Rec-Deferred $126,512.25 $0.00 $126,512.25 7 G 307-20200 Accounts Payable 7 G 307-22200 Deferred Revenues -$131,205.08 $0.00 -$131,205.08 7 G 307-25300 Unreserved Fund Balance -$134,446.38 $11,953.07 -$146,399.45 FUND 307 WATER SEWER DEBT $111,953.07 $111,953.07 $0.00 FUND 310 1998 NURSING HOME DEBT FUND 0 G 310-10100 CASH $24,526.84 $0.00 $0.00 $166,997.07 $166,997.07 $24,526.84 0 G 310-13000 Lease Receivable $515,000.00 $0.00 $515,000.00 0 G 310-22200 Deferred Revenues -$515,000.00 $0.00 -$515,000.00 0G 310-25300 Unreserved Fund Balance -$24,526.84 $0.00 $0.00 $166,997.07 $166,997.07 -$24,526.84 FUND 310 1998 NURSING HOME DEBT FUND FUND 311 2003 IMPROVEMENT DEBT FUND $333,994.14 $333,994.14 $0.00 1 G 311-10100 CASH $168.15 $0.00 $0.00 $165.36 $0.00 $333.51 1 G 311-12200 Special Assess Rec-Delinquent 1G 311-12300 Special Assess Rec-Deferred $1,026.92 $0.00 $1,026.92 1G 311-13200 Due From Other Governments -$0.36 $0.00 -$0.36 1 G 311-22200 Deferred Revenues -$1,026.92 $0.00 -$1,026.92 1 G 311-25300 Unreserved Fund Balance -$167.79 $165.36 -$333.15 FUND 311 2003 IMPROVEMENT DEBT FUND FUND 312 2004 IMPROVEMENT DEBT FUND $165.36 $165.36 $0.00 2G 312-04000 INVESTMENTS 2 G 312-10100 CASH $3,449.76 $0.00 $0.00 $237.15 $0.00 $3,686.91 2 G 312-10400 CD #31474 2 G 312-10700 Taxes Receivable-Delinquent $251.64 $0.00 $251.64 2G 312-12200 Special Assess Rec-Delinquent $631.80 $0.00 $631.80 2G 312-12300 Special Assess Rec-Deferred $102,665.32 $0.00 $102,665.32 2 G 312-13200 Due From Other Governments $8.94 $9.03 -$0.09 2 G 312-20200 Accounts Payable 2 G 312-20900 Advance From Other Funds 2G 312-22200 Deferred Revenues -$103,297.12 $0.00 -$103,297.12 2G 312-22210 Unavailable Property Taxes -$251.64 $0.00 -$251.64 2 G 312-25300 Unreserved Fund Balance -$3,458.70 $0.00 $0.00 $9.03 $237.15 -$3,686.82 FUND 312 2004 IMPROVEMENT DEBT FUND FUND 313 2006 UTILITY/STREET IMPROV $246.18 $246.18 $0.00 3G 313-10100 CASH -$171,608.48 $0.00 $0.00 $894.67 $0.00 -$170,713.81 3G 313-12200 Special Assess Rec-Delinquent $20,845.80 $0.00 $20,845.80 3 G 313-12300 Special Assess Rec-Deferred $46,529.79 $0.00 $46,529.79 3 G 313-22200 Deferred Revenues -$67,375.59 $0.00 -$67,375.59 3 G 313-25300 Unreserved Fund Balance $171,608.48 $894.67 $170,713.81 FUND 313 2006 UTILITY/STREET IMPROV $894.67 $894.67 $0.00 FUND 314 SPECIAL PROJECT DEBT FUND Page 54

City of Menahga Balance Sheet 09/07/18 8:08 AM Page 4 Current Period: August 2018 FAccount Last Dim Descr Begin Yr MTD Debit MTD Credit YTD Debit YTD Credit Current Balance 4G 314-10100 CASH 4G 314-22200 Deferred Revenues 4 G 314-25300 Unreserved Fund Balance FUND 314 SPECIAL PROJECT DEBT FUND FUND 315 2009 GO IMPROVEMENT 5G 315-10100 CASH $99,476.70 $0.00 $0.00 $4,487.78 $103,964.48 $0.00 5G 315-10700 Taxes Receivable-Delinquent $231.27 $0.00 $231.27 $0.00 $231.27 $0.00 5 G 315-12200 Special Assess Rec-Delinquent $7,072.63 $0.00 $7,072.63 $0.00 $7,072.63 $0.00 5 G 315-12300 Special Assess Rec-Deferred $193,504.34 $0.00 $193,504.34 $0.00 $193,504.34 $0.00 5 G 315-13200 Due From Other Governments $28.64 $28.64 $0.00 5G 315-20200 Accounts Payable 5G 315-22200 Deferred Revenues -$200,576.97 $200,576.97 $0.00 $200,576.97 $0.00 $0.00 5 G 315-22210 Unavailable Property Taxes -$231.27 $231.27 $0.00 $231.27 $0.00 $0.00 5 G 315-25300 Unreserved Fund Balance -$99,505.34 $0.00 $0.00 $103,993.12 $4,487.78 $0.00 FUND 315 2009 GO IMPROVEMENT $0.00 $200,808.24 $200,808.24 $309,289.14 $309,289.14 $0.00 FUND 316 2013 STREET & UTILITY IMPROVEM 6G 316-10100 CASH $327,386.29 $0.00 $0.00 $83,259.59 $195,537.50 $215,108.38 6G 316-10700 Taxes Receivable-Delinquent $3,564.73 $0.00 $3,564.73 6 G 316-12200 Special Assess Rec-Delinquent $8,124.74 $0.00 $8,124.74 6 G 316-12300 Special Assess Rec-Deferred $592,262.20 $0.00 $592,262.20 6 G 316-13200 Due From Other Governments $1,475.91 $1,475.91 $0.00 6G 316-20200 Accounts Payable 6G 316-22200 Deferred Revenues -$600,386.94 $0.00 -$600,386.94 6 G 316-22210 Unavailable Property Taxes -$3,564.73 $0.00 -$3,564.73 6 G 316-25300 Unreserved Fund Balance -$328,862.20 $0.00 $0.00 $197,013.41 $83,259.59 -$215,108.38 FUND 316 2013 STREET & UTILITY IMPROVEM FUND 317 2015B Imp. Refunding GO Bond $280,273.00 $280,273.00 $0.00 7G 317-10100 CASH -$76,380.31 $0.00 $0.00 $146,842.05 $66,502.50 $3,959.24 7 G 317-10700 Taxes Receivable-Delinquent $1,154.32 $231.27 $0.00 $231.27 $0.00 $1,385.59 7 G 317-12200 Special Assess Rec-Delinquent $0.00 $7,072.63 $0.00 $7,072.63 $0.00 $7,072.63 7 G 317-12300 Special Assess Rec-Deferred $0.00 $193,504.34 $0.00 $193,504.34 $0.00 $193,504.34 7G 317-13200 Due From Other Governments $547.59 $547.59 $0.00 7G 317-20200 Accounts Payable 7 G 317-22200 Deferred Revenues -$1,154.32 $0.00 $200,576.97 $0.00 $200,576.97 -$201,731.29 7 G 317-22210 Unavailable Property Taxes $0.00 $0.00 $231.27 $0.00 $231.27 -$231.27 7 G 317-25300 Unreserved Fund Balance $75,832.72 $0.00 $0.00 $67,050.09 $146,842.05 -$3,959.24 FUND 317 2015B Imp. Refunding GO Bond $0.00 $200,808.24 $200,808.24 $414,700.38 $414,700.38 $0.00 FUND 404 2009 CSAH 21 4 G 404-10100 CASH -$23,025.91 $0.00 -$23,025.91 4 G 404-20200 Accounts Payable 4 G 404-25300 Unreserved Fund Balance $23,025.91 $0.00 $23,025.91 FUND 404 2009 CSAH 21 FUND 406 CAPITAL PROJECTS-EQUIPMENT Page 55

City of Menahga Balance Sheet 09/07/18 8:08 AM Page 5 Current Period: August 2018 FAccount Last Dim Descr Begin Yr MTD Debit MTD Credit YTD Debit YTD Credit Current Balance 6G 406-04000 INVESTMENTS $93,883.23 $35.19 $0.00 $207.57 $30,000.00 $64,090.80 6G 406-10100 CASH $29,141.76 $7,560.00 $5,000.00 $68,135.81 $94,010.70 $3,266.87 6 G 406-10102 Street Sinking 6 G 406-10104 Police Sinking $4,937.77 $1,073.33 $893.33 $7,962.68 $11,827.12 $1,073.33 6 G 406-10105 Seal Coat $36,294.47 $0.00 $36,294.47 6G 406-10109 Parks Sinking $27,755.12 $125.00 $5,000.00 $1,000.00 $5,000.00 $23,755.12 6G 406-10455 MONEY MARKEY #881532 6 G 406-10457 Ameritrade Investments $30,000.00 $0.00 $30,000.00 6 G 406-13300 Advances To Other Funds $76,738.65 $6,210.39 $70,528.26 6 G 406-20200 Accounts Payable 6G 406-25300 Unreserved Fund Balance -$268,751.00 $5,000.00 $2,900.19 $64,010.70 $24,268.55 -$229,008.85 FUND 406 CAPITAL PROJECTS- EQUIPMENT FUND 412 DNR CITY PARK PROJECT $0.00 $13,793.52 $13,793.52 $171,316.76 $171,316.76 $0.00 2 G 412-10100 CASH 2 G 412-13200 Due From Other Governments 2G 412-20200 Accounts Payable 2G 412-25300 Unreserved Fund Balance FUND 412 DNR CITY PARK PROJECT FUND 413 2013 STREET & UTILITY IMP CONS 3 G 413-10100 CASH 3G 413-11500 Accounts Receivable 3G 413-20200 Accounts Payable 3 G 413-20210 Retainage Payable 3 G 413-25300 Unreserved Fund Balance FUND 413 2013 STREET & UTILITY IMP CONS FUND 414 2017 N.H. CONST-CAPITAL PROJ 4G 414-10100 CASH $166,578.16 $393,037.04 $289,555.25 $2,562,512.59 $2,544,418.31 $184,672.44 4 G 414-11500 Accounts Receivable 4 G 414-20200 Accounts Payable -$166,578.16 $289,555.25 $393,037.04 $2,345,745.08 $2,447,844.67 -$268,677.75 4 G 414-25300 Unreserved Fund Balance $1,390,237.93 $1,306,232.62 $84,005.31 FUND 414 2017 N.H. CONST-CAPITAL PROJ FUND 601 WATER FUND $0.00 $682,592.29 $682,592.29 $6,298,495.60 $6,298,495.60 $0.00 1 G 601-01150 80 W/S DEBT SAVINGS 1 G 601-01700 WELLHEAD PROTECT CASH 1 G 601-01800 W/S CONSTR SINK CHKG 1G 601-04000 INVESTMENTS $33,600.00 $33,600.00 $0.00 1G 601-04100 W/S (FWS) INVESTMENTS $5,760.00 $12,000.00 -$6,240.00 1 G 601-04200 W/S CONSTR INVESTMENTS $74,880.00 $156,000.00 -$81,120.00 1 G 601-04500 W/S WELLHEAD INVESTMENT $12,000.00 $12,000.00 $0.00 1 G 601-10100 CASH $697,899.73 $16,838.16 $14,483.91 $352,550.86 $664,588.30 $385,862.29 1G 601-10106 80 W/S Debt Savings 1G 601-10107 Well Head Protection $5,903.56 $0.00 $5,903.56 Page 56

City of Menahga Balance Sheet 09/07/18 8:08 AM Page 6 Current Period: August 2018 FAccount Last Dim Descr Begin Yr MTD Debit MTD Credit YTD Debit YTD Credit Current Balance 1G 601-10108 W/S Const Sinking 1G 601-10115 ACCOUNTS RECEIVABLE 1 G 601-10400 CD #31474 1 G 601-10401 CD #31593 1 G 601-10457 Ameritrade Investments $525,000.00 $0.00 $525,000.00 1G 601-11500 Accounts Receivable $23,454.11 $0.00 $23,454.11 1G 601-11600 Allow for Uncollected Receivab 1 G 601-11800 NSF Checks 1 G 601-11850 Allowance for Uncollectible 1 G 601-12200 Special Assess Rec-Delinquent $4,055.19 $0.00 $4,055.19 1G 601-12300 Special Assess Rec-Deferred $6,533.29 $0.00 $6,533.29 1G 601-13200 Due From Other Governments 1 G 601-13800 Other Interest Receivable $100.00 $0.00 $100.00 1 G 601-14000 Deferred Outflows - Pension Re $6,603.00 $0.00 $6,603.00 1 G 601-14001 DO - Sub Contributions 1G 601-14002 DO - Act & Projected Interest 1G 601-14003 DO - Change in Prop Share 1G 601-14004 DO - Change in Assumptions 1 G 601-15500 Prepaid Insurance $2,590.00 $0.00 $2,590.00 1 G 601-15620 Unamortized Bond Discount 1 G 601-16000 Construction in Progress 1G 601-16100 Fixed Asset-Land $23,071.00 $0.00 $23,071.00 1G 601-16300 Improvements Other Than Bldgs $4,683,088.15 $0.00 $4,683,088.15 1 G 601-16310 Accum Deprec-Imprv/Not Bldg -$1,773,389.35 $0.00 -$1,773,389.35 1 G 601-16400 Fixed Asset-Equip/Machinery $54,910.13 $0.00 $54,910.13 1 G 601-16410 Fixed Asset-Equip Depreciation -$51,985.25 $0.00 -$51,985.25 1G 601-20200 Accounts Payable -$644.86 $0.00 $0.00 $644.86 $0.00 $0.00 1G 601-20210 Retainage Payable 1 G 601-20600 Contracts Payable 1 G 601-20800 Due to Other Governments -$202.97 $323.00 $159.75 $1,608.96 $1,514.86 -$108.87 1 G 601-21500 Accrued Interest Payable -$975.30 $0.00 -$975.30 1G 601-21600 Accrued Wages & Salaries Paya -$626.76 $0.00 $0.00 $626.76 $0.00 $0.00 1G 601-21716 EMPLOYEE LIFE INSURANCE 1G 601-22000 Deposits 1 G 601-22530 Revenue Bonds Payable -$271,000.04 $0.00 -$271,000.04 1 G 601-22700 Current Portion-Comp Abs -$875.53 $0.00 -$875.53 1 G 601-22800 Accrued Compensated Absence -$4,811.88 $0.00 -$4,811.88 1G 601-22900 Deferred Inflows - Pension Rel -$13,362.00 $0.00 -$13,362.00 1G 601-22901 DI - Change in Proportion 1 G 601-22902 DI - Experience 1 G 601-23000 Net Pension Liability -$33,841.00 $0.00 -$33,841.00 1 G 601-25300 Unreserved Fund Balance -$584,282.22 $14,160.91 $16,678.41 $137,429.44 $138,157.72 -$585,010.50 1G 601-25301 Net invested in CA -$2,898,451.00 $0.00 -$2,898,451.00 1G 601-25305 Prior Period Adjustment Page 57

City of Menahga Balance Sheet 09/07/18 8:08 AM Page 7 Current Period: August 2018 FAccount Last Dim Descr Begin Yr MTD Debit MTD Credit YTD Debit YTD Credit Current Balance FUND 601 WATER FUND $0.00 $31,322.07 $31,322.07 $1,017,860.88 $1,017,860.88 $0.00 FUND 602 SEWER FUND 2 G 602-04000 INVESTMENTS $36,400.00 $36,400.00 $0.00 2 G 602-04100 W/S (FWS) INVESTMENTS $6,240.00 $0.00 $6,240.00 2 G 602-04200 W/S CONSTR INVESTMENTS $81,120.00 $0.00 $81,120.00 2G 602-10100 CASH $656,878.83 $22,756.39 $138,996.85 $222,738.70 $577,503.33 $302,114.20 2G 602-10106 80 W/S Debt Savings 2 G 602-10108 W/S Const Sinking 2 G 602-10457 Ameritrade Investments $326,000.00 $0.00 $326,000.00 2 G 602-11500 Accounts Receivable $24,454.15 $0.00 $24,454.15 2G 602-11800 NSF Checks 2G 602-12200 Special Assess Rec-Delinquent $3,777.29 $0.00 $3,777.29 2 G 602-12300 Special Assess Rec-Deferred $12,846.12 $0.00 $12,846.12 2 G 602-13800 Other Interest Receivable $57.00 $0.00 $57.00 2 G 602-14000 Deferred Outflows - Pension Re $6,603.00 $0.00 $6,603.00 2G 602-14001 DO - Sub Contributions 2G 602-14002 DO - Act & Projected Interest 2G 602-14003 DO - Change in Prop Share 2 G 602-14004 DO - Change in Assumptions 2 G 602-15500 Prepaid Insurance $2,785.00 $0.00 $2,785.00 2 G 602-15620 Unamortized Bond Discount 2G 602-16000 Construction in Progress 2G 602-16100 Fixed Asset-Land $24,994.00 $0.00 $24,994.00 2 G 602-16300 Improvements Other Than Bldgs $4,666,341.00 $0.00 $4,666,341.00 2 G 602-16310 Accum Deprec-Imprv/Not Bldg -$2,477,438.97 $0.00 -$2,477,438.97 2 G 602-16400 Fixed Asset-Equip/Machinery $83,150.00 $0.00 $83,150.00 2G 602-16410 Fixed Asset-Equip Depreciation -$58,076.93 $0.00 -$58,076.93 2G 602-20200 Accounts Payable -$11.84 $0.00 $0.00 $11.84 $0.00 $0.00 2 G 602-20210 Retainage Payable 2 G 602-20600 Contracts Payable 2 G 602-20800 Due to Other Governments -$94.96 $0.00 $0.00 $94.96 $0.00 $0.00 2G 602-21500 Accrued Interest Payable -$2,600.57 $0.00 -$2,600.57 2G 602-21600 Accrued Wages & Salaries Paya -$626.76 $0.00 $0.00 $626.76 $0.00 $0.00 2G 602-21716 EMPLOYEE LIFE INSURANCE 2 G 602-22000 Deposits 2 G 602-22530 Revenue Bonds Payable -$640,000.00 $0.00 -$640,000.00 2 G 602-22700 Current Portion-Comp Abs -$875.53 $0.00 -$875.53 2G 602-22800 Accrued Compensated Absence -$4,811.88 $0.00 -$4,811.88 2G 602-22900 Deferred Inflows - Pension Rel -$13,362.00 $0.00 -$13,362.00 2 G 602-22901 DI - Change in Proportion 2 G 602-22902 DI - Experience 2 G 602-23000 Net Pension Liability -$33,839.00 $0.00 -$33,839.00 2G 602-25300 Unreserved Fund Balance -$767,343.95 $138,996.85 $22,756.39 $251,491.49 $187,060.42 -$702,912.88 2G 602-25301 Net invested in CA -$1,606,564.00 $0.00 -$1,606,564.00 Page 58

City of Menahga Balance Sheet 09/07/18 8:08 AM Page 8 Current Period: August 2018 FAccount Last Dim Descr Begin Yr MTD Debit MTD Credit YTD Debit YTD Credit Current Balance 2G 602-25305 Prior Period Adjustment FUND 602 SEWER FUND $0.00 $161,753.24 $161,753.24 $800,963.75 $800,963.75 $0.00 FUND 607 CEMETERY FUND 7 G 607-10100 CASH $2,901.17 $1,750.00 $0.00 $2,500.00 $124.43 $5,276.74 7 G 607-20800 Due to Other Governments -$9.87 $0.00 $0.00 $9.87 $0.00 $0.00 7G 607-21600 Accrued Wages & Salaries Paya -$65.16 $0.00 $0.00 $65.16 $0.00 $0.00 7G 607-25300 Unreserved Fund Balance -$2,826.14 $0.00 $1,750.00 $124.43 $2,575.03 -$5,276.74 FUND 607 CEMETERY FUND $0.00 $1,750.00 $1,750.00 $2,699.46 $2,699.46 $0.00 FUND 609 MUNICIPAL LIQUOR FUND 9 G 609-10100 CASH $143,943.90 $120,367.26 $125,370.80 $937,899.42 $1,004,203.05 $77,640.27 9G 609-10101 LIQUOR STORE CASH ON HA $6,846.82 $3,891.11 $1,879.87 $24,105.84 $27,061.55 $3,891.11 9G 609-10110 ATM Cash Account $0.00 $9,430.59 $5,000.00 $79,030.59 $69,000.00 $10,030.59 9 G 609-10111 ATM Machine $0.00 $0.00 $4,060.00 $6,260.00 $5,780.00 $480.00 9 G 609-10115 ACCOUNTS RECEIVABLE $4,944.80 $29,889.98 $27,971.76 $210,814.25 $212,464.53 $3,294.52 9 G 609-10300 Change Fund $2,800.00 $0.00 $2,800.00 9G 609-10457 Ameritrade Investments $50,000.00 $0.00 $50,000.00 9G 609-11800 NSF Checks $1,250.28 $0.00 $0.00 $186.05 $179.99 $1,256.34 9G 609-11850 Allowance for Uncollectible 9 G 609-14000 Deferred Outflows - Pension Re $21,518.00 $0.00 $21,518.00 9 G 609-14001 DO - Sub Contributions 9 G 609-14002 DO - Act & Projected Interest 9G 609-14003 DO - Change in Prop Share 9G 609-14004 DO - Change in Assumptions 9 G 609-14200 Inventory - Liquor $79,590.26 $0.00 $79,590.26 9 G 609-15500 Prepaid Insurance $7,779.00 $0.00 $7,779.00 9 G 609-16100 Fixed Asset-Land $33,788.56 $0.00 $33,788.56 9G 609-16150 Land Improvements $12,845.79 $0.00 $12,845.79 9G 609-16200 Fixed Asset-Buildings $384,585.01 $0.00 $384,585.01 9 G 609-16210 Accum Deprec Bldg -$274,855.40 $0.00 -$274,855.40 9 G 609-16400 Fixed Asset-Equip/Machinery $6,758.00 $0.00 $6,758.00 9 G 609-16420 Fixed Asset-Office Equipment $54,766.37 $0.00 $54,766.37 9G 609-16430 Fixed Asset-Equip Accum Depre -$57,469.59 $0.00 -$57,469.59 9G 609-16640 Accum Deprec Land Improv -$12,846.00 $0.00 -$12,846.00 9G 609-20200 Accounts Payable -$527.36 $0.00 $0.00 $527.36 $0.00 $0.00 9 G 609-20800 Due to Other Governments -$6,915.17 $9,465.00 $7,471.15 $54,138.13 $54,770.80 -$7,547.84 9 G 609-21500 Accrued Interest Payable 9 G 609-21600 Accrued Wages & Salaries Paya -$2,736.83 $0.00 $0.00 $2,736.83 $0.00 $0.00 9G 609-22600 Capital Lease Agree-Current 9G 609-22700 Current Portion-Comp Abs -$2,489.23 $0.00 -$2,489.23 9 G 609-22800 Accrued Compensated Absence -$12,053.70 $0.00 -$12,053.70 9 G 609-22900 Deferred Inflows - Pension Rel -$46,994.00 $0.00 -$46,994.00 9 G 609-22901 DI - Change in Proportion 9G 609-22902 DI - Experience 9G 609-23000 Net Pension Liability -$121,710.00 $0.00 -$121,710.00 Page 59

City of Menahga Balance Sheet 09/07/18 8:08 AM Page 9 Current Period: August 2018 FAccount Last Dim Descr Begin Yr MTD Debit MTD Credit YTD Debit YTD Credit Current Balance 9G 609-25300 Unreserved Fund Balance -$64,115.51 $82,124.71 $83,415.07 $659,524.92 $651,763.47 -$56,354.06 9G 609-25301 Net invested in CA -$158,704.00 $0.00 -$158,704.00 9 G 609-25305 Prior Period Adjustment 9 G 609-28000 Investment General Fixed Asset FUND 609 MUNICIPAL LIQUOR FUND $0.00 $255,168.65 $255,168.65 $2,025,223.39 $2,025,223.39 $0.00 FUND 750 PAYROLL CLEARING FUND 0G 750-10100 CASH -$588.42 $20,096.13 $20,094.53 $166,574.33 $166,328.61 -$342.70 0 G 750-20200 Accounts Payable 0 G 750-21701 Federal Withholding $0.00 $3,368.36 $3,368.36 $28,330.46 $27,900.55 $429.91 0 G 750-21702 State Withholding $0.00 $1,783.66 $1,783.66 $14,605.53 $14,605.53 $0.00 0G 750-21703 Social Sec Tax Withholding $0.00 $4,773.28 $4,773.28 $36,930.97 $37,360.88 -$429.91 0G 750-21704 PERA $0.09 $7,480.44 $7,520.44 $64,913.47 $64,913.51 $0.05 0 G 750-21706 Hospitalization/Medical Ins 0 G 750-21707 Colonial Life $0.00 $390.52 $390.52 $4,001.24 $4,391.76 -$390.52 0 G 750-21708 AFLAC $0.00 $30.42 $30.42 $243.36 $243.36 $0.00 0G 750-21709 Medicare $0.00 $1,462.00 $1,462.00 $11,697.88 $11,697.88 $0.00 0G 750-21710 Lincoln Mutual Life 0G 750-21711 Garnishment 1 0 G 750-21712 Garnishment 2 0 G 750-21713 IRA 0 G 750-21714 IRA-EMPLOYEE 0G 750-21715 NCPERS Life 0G 750-21716 EMPLOYEE LIFE INSURANCE 0 G 750-21717 Dental Insurance $588.33 $527.85 $529.45 $4,531.70 $4,386.86 $733.17 0 G 750-21718 Minnesota Deferred Comp Plan $0.00 $220.00 $180.00 $820.00 $820.00 $0.00 0 G 750-21719 LELS Union Dues $0.00 $98.00 $98.00 $294.00 $294.00 $0.00 0G 750-25300 Unreserved Fund Balance FUND 750 PAYROLL CLEARING FUND $0.00 $40,230.66 $40,230.66 $332,942.94 $332,942.94 $0.00 FUND 755 GET HOOKED ON FISHING 5 G 755-10100 CASH $3,303.04 $0.00 $0.00 $3,770.00 $3,622.80 $3,450.24 5 G 755-25300 Unreserved Fund Balance -$3,303.04 $0.00 $0.00 $3,622.80 $3,770.00 -$3,450.24 FUND 755 GET HOOKED ON FISHING $7,392.80 $7,392.80 $0.00 FUND 760 SOUNDS OF SPIRIT LAKE 0 G 760-10100 CASH $9,153.86 $1,173.36 $4,578.39 $14,225.70 $15,533.73 $7,845.83 0 G 760-25300 Unreserved Fund Balance -$9,153.86 $4,578.39 $1,173.36 $15,533.73 $14,225.70 -$7,845.83 FUND 760 SOUNDS OF SPIRIT LAKE $0.00 $5,751.75 $5,751.75 $29,759.43 $29,759.43 $0.00 FUND 765 BRE PROJECTS 5G 765-10100 CASH $837.00 $5,000.00 $0.00 $5,000.00 $837.00 $5,000.00 5G 765-20200 Accounts Payable 5 G 765-25300 Unreserved Fund Balance -$837.00 $0.00 $5,000.00 $837.00 $5,000.00 -$5,000.00 FUND 765 BRE PROJECTS $0.00 $5,000.00 $5,000.00 $5,837.00 $5,837.00 $0.00 Grand Total $0.00 $1,747,073.73 $1,747,073.73 $14,084,448.96 $14,084,448.96 $0.00 Page 60

City of Menahga *Budget YTD Rev-Exp 09/07/18 8:08 AM Page 1 Current Period: August 2018 2018 2018 August YTD Budget YTD Amt MTD Amt 2018 YTD Balance % of Budget GENERAL FUND Revenues Expenditures $989,722.00 $539,054.46 $19,102.55 $450,667.54 54.47% $989,722.00 $676,867.09 $80,989.32 $312,854.91 68.39% Miscellaneous Gain/(Loss) $0.00 ($137,812.63) ($61,886.77) $137,812.63 0.00% Active R 101-00000-31010 Current Ad Val $332,429.00 $180,838.40 $0.00 $151,590.60 54.40% Active R 101-00000-31020 Delinquent Ad $15,000.00 $6,067.91 $0.00 $8,932.09 40.45% Active R 101-00000-31030 Current Mobile $150.00 $0.00 $0.00 $150.00 0.00% Active R 101-00000-31031 Delinquent Mob $100.00 $0.00 $0.00 $100.00 0.00% Active R 101-00000-31051 Forfeited Land Active R 101-00000-31810 WCTA Franchi $500.00 $500.00 $500.00 $0.00 100.00% Active R 101-00000-31900 Penalties and I $200.00 $150.74 $0.00 $49.26 75.37% Active R 101-00000-32110 Alcoholic Bever $200.00 $50.00 $0.00 $150.00 25.00% Active R 101-00000-32210 Zoning Permits $650.00 $800.00 $330.00 -$150.00 123.08% Active R 101-00000-32240 Dog Licenses $125.00 $155.00 $35.00 -$30.00 124.00% Active R 101-00000-33401 Local Governm $372,135.00 $186,067.50 $0.00 $186,067.50 50.00% Active R 101-00000-33409 Market Value C $125.00 $0.00 $0.00 $125.00 0.00% Active R 101-00000-33410 State Aid - PER $13,061.00 $6,530.50 $0.00 $6,530.50 50.00% Active R 101-00000-33411 Spec Assess P Active R 101-00000-33412 State/Fed Gran Active R 101-00000-33413 MN DOT Const $0.00 $7,216.50 $0.00 -$7,216.50 0.00% Active R 101-00000-33416 Police Training $1,500.00 $1,914.01 $1,914.01 -$414.01 127.60% Active R 101-00000-33419 Fire Relief Assn Active R 101-00000-33420 Fire - State Aid $10,000.00 $0.00 $0.00 $10,000.00 0.00% Active R 101-00000-33421 Police - State A $22,000.00 $0.00 $0.00 $22,000.00 0.00% Active R 101-00000-33422 Other State Gra Active R 101-00000-33423 DNR Grant - Fir $0.00 $1,000.00 $0.00 -$1,000.00 0.00% Active R 101-00000-33425 DNR Grant - Cit Active R 101-00000-33630 Fire Contracts $55,000.00 $55,604.22 $0.00 -$604.22 101.10% Active R 101-00000-34104 Nursing Home-I $25,000.00 $0.00 $0.00 $25,000.00 0.00% Active R 101-00000-34206 Fire Call Charg $5,000.00 $8,299.00 $25.00 -$3,299.00 165.98% Active R 101-00000-34720 Swimming Less Active R 101-00000-34780 Park Fees $18,500.00 $18,754.97 $6,732.12 -$254.97 101.38% Active R 101-00000-34785 Dump Station F $1,000.00 $1,500.00 $501.00 -$500.00 150.00% Active R 101-00000-34800 Snow Plow/Gra $2,400.00 $0.00 $0.00 $2,400.00 0.00% Active R 101-00000-34955 Miscellaneous $500.00 $743.22 $176.00 -$243.22 148.64% Active R 101-00000-34956 Sale of Land & Active R 101-00000-34960 Head Start Impr $1,200.00 $0.00 $0.00 $1,200.00 0.00% Active R 101-00000-35101 Fines & Forfeitu $7,500.00 $4,060.85 $134.42 $3,439.15 54.14% Active R 101-00000-35104 Dog Pound Fin $100.00 $0.00 $0.00 $100.00 0.00% Active R 101-00000-36200 Interest Earning $6,000.00 $2,133.58 $281.73 $3,866.42 35.56% Active R 101-00000-36206 Fire Interest $15.00 $0.00 $0.00 $15.00 0.00% Active R 101-00000-36210 General Interes $350.00 $137.71 $7.83 $212.29 39.35% Active R 101-00000-36211 Fire Equipment $1,000.00 $895.19 $151.26 $104.81 89.52% Active R 101-00000-36227 Beach Improv. Active R 101-00000-36228 Police Forfeitur Active R 101-00000-36230 Contributions a $0.00 $4,800.00 $0.00 -$4,800.00 0.00% Active R 101-00000-36231 Police Open Ca Active R 101-00000-36233 ECPN Reimbur Active R 101-00000-36234 Refunds - Insur $0.00 $315.00 $0.00 -$315.00 0.00% Page 61