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

COMBINED CASH INVESTMENT MARCH 31, 2018 COMBINED CASH ACCOUNTS 01-11100 CASH - COMBINED CKG ACCT. 2,688,365.20 01-11101 CASH - COMBINED LGIP #1182 7,544,488.44 01-11110 CASH - PAYROLL HRA/FSA 23,710.59 01-11750 UTILITY CASH CLEARING 67.30 TOTAL COMBINED CASH 10,256,631.53 01-10100 CASH ALLOCATED TO OTHER FUNDS ( 10,256,564.23) TOTAL UNALLOCATED CASH 67.30 CASH ALLOCATION RECONCILIATION 3 ALLOCATION TO PAYROLL PAYABLES CLEARING 138,825.91 10 ALLOCATION TO GENERAL FUND 3,889,755.90 24 ALLOCATION TO PUBLIC WORKS & STREETS FUND 1,201,412.64 25 ALLOCATION TO LIBRARY FUND 222,849.94 28 ALLOCATION TO RECREATION FUND 588,304.36 29 ALLOCATION TO AIRPORT FUND 172,908.65 30 ALLOCATION TO CAPITAL PROJECTS FUND ( 138,129.81) 31 ALLOCATION TO LOCAL OPTION TAX FUND 693,418.63 54 ALLOCATION TO GOLF FUND ( 325,028.28) 60 ALLOCATION TO WATER FUND 3,690,876.10 70 ALLOCATION TO SEWER FUND 121,370.19 TOTAL ALLOCATIONS TO OTHER FUNDS 10,256,564.23 ALLOCATION FROM COMBINED CASH FUND - 01-10100 ( 10,256,564.23) ZERO PROOF IF ALLOCATIONS BALANCE.00 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:26PM PAGE: 1

PAYABLES CLEARING FUND ALLOCATIONS MARCH 31, 2018 ACCOUNTS PAYABLE TOTAL ACCOUNTS PAYABLE TOTAL UNALLOCATED ACCOUNTS PAYABLE ACCOUNTS PAYABLE ALLOCATION RECONCILIATION 10 ALLOCATION TO GENERAL FUND 195,629.77 24 ALLOCATION TO PUBLIC WORKS & STREETS FUND 8,908.48 25 ALLOCATION TO LIBRARY FUND 1,826.78 28 ALLOCATION TO RECREATION FUND 9,361.97 29 ALLOCATION TO AIRPORT FUND 6,819.86 31 ALLOCATION TO LOCAL OPTION TAX FUND 35,765.67 54 ALLOCATION TO GOLF FUND 28,691.19 60 ALLOCATION TO WATER FUND 38,307.71 TOTAL ALLOCATIONS TO OTHER FUNDS 325,311.43 ALLOCATION FROM PAYABLE CLEARING FUND - 02-20200 ZERO PROOF IF ALLOCATIONS BALANCE 325,311.43 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:26PM PAGE: 2

PAYABLES CLEARING FUND ALLOCATIONS MARCH 31, 2018 PAYROLL PAYABLES 03-21521 COBRA - DENTAL 31.96 03-21522 COBRA - VISION 41.34 03-22100 STATE P/R TAX LIABILITY 16,570.00 03-22200 WORKERS COMP. PAYABLE 21,238.77 03-22313 AFLAC 106.52 03-22315 COLONIAL 493.38 03-22316 IDAHO NCPERS GROUP LIFE 32.00 03-22317 OHIO NATIONAL LIFE.06 03-22320 FSA PAYABLE ( 84.29) 03-22322 HRA PAYABLE 100,071.48 03-22323 HRA ADMIN FEE 365.00 03-22326 HEALTH INSURANCE PAYABLE.20 03-22328 VISION PAYABLE ( 40.67) 03-22333 UNUM LIFE INSURANCE.16 TOTAL PAYROLL PAYABLES 138,825.91 TOTAL UNALLOCATED PAYROLL PAYABLES 138,825.91 PAYROLL PAYABLES ALLOCATION RECONCILIATION TOTAL ALLOCATIONS TO OTHER FUNDS.00 ALLOCATION FROM PAYABLES CLEARING FUND - 03-22500 ZERO PROOF IF ALLOCATIONS BALANCE.00 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:26PM PAGE: 3

BALANCE SHEET MARCH 31, 2018 FUND 01 ASSETS 01-10100 CASH ALLOCATED TO OTHER FUNDS ( 10,256,564.23) 01-11100 CASH - COMBINED CKG ACCT. 2,688,365.20 01-11101 CASH - COMBINED LGIP #1182 7,544,488.44 01-11110 CASH - PAYROLL HRA/FSA 23,710.59 01-11750 UTILITY CASH CLEARING 67.30 TOTAL ASSETS 67.30 LIABILITIES AND EQUITY LIABILITIES 01-20200 ACCTS PAY ALLOCATED TO FUNDS 67.30 TOTAL LIABILITIES 67.30 TOTAL LIABILITIES AND EQUITY 67.30 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:26PM PAGE: 4

BALANCE SHEET MARCH 31, 2018 PAYROLL PAYABLES CLEARING ASSETS 03-10100 CASH IN THE COMBINED CASH FUND 138,825.91 TOTAL ASSETS 138,825.91 LIABILITIES AND EQUITY LIABILITIES 03-21521 COBRA - DENTAL 31.96 03-21522 COBRA - VISION 41.34 03-22100 STATE P/R TAX LIABILITY 16,570.00 03-22200 WORKERS COMP. PAYABLE 21,238.77 03-22313 AFLAC 106.52 03-22315 COLONIAL 493.38 03-22316 IDAHO NCPERS GROUP LIFE 32.00 03-22317 OHIO NATIONAL LIFE.06 03-22320 FSA PAYABLE ( 84.29) 03-22322 HRA PAYABLE 100,071.48 03-22323 HRA ADMIN FEE 365.00 03-22326 HEALTH INSURANCE PAYABLE.20 03-22328 VISION PAYABLE ( 40.67) 03-22333 UNUM LIFE INSURANCE.16 TOTAL LIABILITIES 138,825.91 TOTAL LIABILITIES AND EQUITY 138,825.91 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:26PM PAGE: 5

BALANCE SHEET MARCH 31, 2018 GENERAL FUND ASSETS 10-10100 CASH IN THE COMBINED CASH FUND 3,889,755.90 10-11170 FINANCE-FRONT DESK CASH 500.00 10-11190 PD-PETTY CASH 25.00 10-11320 LGIP #2229 - ID PWR FRANCHISE 1,706,692.65 10-12900 PROPERTY TAXES RECEIVABLE 3,411,196.96 10-13001 CASELLE ACCOUNTS RECEIVABLE 1,140.00 10-13003 ACCOUNT RECEIVABLE - LOT ( 257.53) 10-13004 A/R UNBILLED LOT-TOURISM 58,370.00 10-13011 DUE FROM GOLF FUND-NOTE RCVBL 85,000.00 10-13050 GRANTS RECEIVABLE ( 36.48) 10-13151 ALLOWANCE FOR BAD DEBT ( 190.00) 10-14250 PREPAID WORKERS COMP. INS. 44,284.34 TOTAL ASSETS 9,196,480.84 LIABILITIES AND EQUITY LIABILITIES 10-20200 AP ALLOCATED TO FUNDS 195,629.77 10-20213 DUE TO OTHER FUNDS 9,867.00 10-21100 DEFERRED REVENUE - PROP TAXES 3,400,584.03 10-22540 DEPOSITS/EVIDENCE PROPERTY 1,215.00 TOTAL LIABILITIES 3,607,295.80 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 10-29000 FUND BALANCE 5,576,698.05 10-29001 FUND BAL-RESIDUAL EQUITY TRANS 14,064.00 REVENUE OVER EXPENDITURES - YTD ( 1,577.01) BALANCE - CURRENT DATE 5,589,185.04 TOTAL FUND EQUITY 5,589,185.04 TOTAL LIABILITIES AND EQUITY 9,196,480.84 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:26PM PAGE: 6

REVENUES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT PROPERTY TAX REVENUE 10-30-010-100.0 PROPERTY TAXES 19,429.86 2,559,011.65 3,055,626.00 496,614.35 83.8 10-30-010-102.0 3% INCREASE.00.00 157,956.00 157,956.00.0 10-30-010-104.0 PROPERTY TAX GROWTH INCREASE.00.00 125,627.00 125,627.00.0 10-30-010-105.0 PROPERTY TAX REPLACEMENT.00 14,711.35 29,691.00 14,979.65 49.6 10-30-010-900.0 PENALTY & INTEREST 574.44 13,083.87 19,000.00 5,916.13 68.9 TOTAL PROPERTY TAX REVENUE 20,004.30 2,586,806.87 3,387,900.00 801,093.13 76.4 LICENSE & PERMIT REVENUE 10-30-015-340.0 ANIMAL LICENSES 125.00 1,055.00 1,100.00 45.00 95.9 10-30-015-400.0 BUSINESS LICENSE 190.00 17,090.00 25,000.00 7,910.00 68.4 10-30-015-410.0 ALCOHOLIC BEVERAGE LICENSE 40.00 1,275.00 16,500.00 15,225.00 7.7 10-30-015-420.0 VENDOR'S PERMIT 25.00 625.00 1,500.00 875.00 41.7 10-30-015-500.0 BUILDING PERMITS 5,779.50 79,373.79 225,000.00 145,626.21 35.3 TOTAL LICENSE & PERMIT REVENUE 6,159.50 99,418.79 269,100.00 169,681.21 36.9 FEE REVENUE 10-30-020-220.0 PD-FINGERPRINTING 700.00 1,320.00 3,000.00 1,680.00 44.0 10-30-020-310.0 FRANCHISE FEES - CABLEONE.00 18,901.09 73,224.00 54,322.91 25.8 10-30-020-320.0 FRANCHISE FEES - IDAHO POWER.00 57,474.20 240,848.00 183,373.80 23.9 10-30-020-430.0 COPY/FAX/NOTARY SERVICES.00 20.00.00 ( 20.00).0 10-30-020-435.0 GIS MAPS.00 30.00 50.00 20.00 60.0 10-30-020-530.0 PLANNING AND ZONING FEES 8,075.00 47,865.00 45,000.00 ( 2,865.00) 106.4 10-30-020-540.0 PLAN CHECK FEES 14,374.78 48,637.24 146,250.00 97,612.76 33.3 TOTAL FEE REVENUE 23,149.78 174,247.53 508,372.00 334,124.47 34.3 GRANT REVENUE 10-30-025-209.0 FOUND-NAT'L ENDWOMENT FOR ARTS.00.00 25,000.00 25,000.00.0 10-30-025-397.0 FEDERAL - EDWARD BYRNE GRANT.00.00 13,525.00 13,525.00.0 10-30-025-400.0 FEDERAL - PD - BJA BODY ARMOR.00 497.50 1,000.00 502.50 49.8 10-30-025-402.0 FEDERAL - PD - HIGHWAY SAFETY.00 1,896.00 18,000.00 16,104.00 10.5 TOTAL GRANT REVENUE.00 2,393.50 57,525.00 55,131.50 4.2 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:26PM PAGE: 7

REVENUES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT REVENUE SHARING & LIQUOR REV. 10-30-030-310.0 STATE LIQUOR DISTRIBUTION.00 52,275.00 225,960.00 173,685.00 23.1 10-30-030-330.0 SHARED REVENUE - STATE DISTRB.00 104,194.04 404,753.00 300,558.96 25.7 10-30-030-340.0 SHARED REVENUE - B & E DISTRIB 33,729.68 69,610.55 131,437.00 61,826.45 53.0 TOTAL REVENUE SHARING & LIQUOR REV. 33,729.68 226,079.59 762,150.00 536,070.41 29.7 FINES REVENUE 10-30-035-100.0 PD-FINES AND COURT COSTS 2,628.91 17,377.00 38,000.00 20,623.00 45.7 10-30-035-200.0 PARKING FINES 150.00 150.00 1,000.00 850.00 15.0 TOTAL FINES REVENUE 2,778.91 17,527.00 39,000.00 21,473.00 44.9 INTEREST REVENUE 10-30-045-100.0 INTEREST REVENUE 4,231.15 17,443.06 31,042.00 13,598.94 56.2 TOTAL INTEREST REVENUE 4,231.15 17,443.06 31,042.00 13,598.94 56.2 APPROPRIATED FUND BALANCE 10-30-050-997.0 APPROPRIATED FUND BALANCE.00.00 2,158,287.00 2,158,287.00.0 TOTAL APPROPRIATED FUND BALANCE.00.00 2,158,287.00 2,158,287.00.0 CARRY FORWARD REVENUE 10-30-055-998.0 CARRY FORWARD.00.00 147,652.00 147,652.00.0 TOTAL CARRY FORWARD REVENUE.00.00 147,652.00 147,652.00.0 INTER-FUND TRANSFER REVENUE 10-30-060-900.0 ADMINISTRATIVE TRANSFER 49,001.00 294,006.00 588,013.00 294,007.00 50.0 10-30-060-910.0 NETWORK ADMIN TRANSFER 11,213.00 67,278.00 134,550.00 67,272.00 50.0 10-30-060-915.0 GIS TRANSFER 6,949.00 41,694.00 83,387.00 41,693.00 50.0 TOTAL INTER-FUND TRANSFER REVENUE 67,163.00 402,978.00 805,950.00 402,972.00 50.0 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:26PM PAGE: 8

REVENUES WITH COMPARISON TO BUDGET GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT OTHER REVENUE 10-30-070-100.0 LOCAL OPTION TAX 35,413.42 212,276.71 500,131.00 287,854.29 42.4 10-30-070-115.0 MCCALL AVENUE HOMES - RENT 1,100.00 1,100.00 4,400.00 3,300.00 25.0 10-30-070-900.0 MISCELLANEOUS REVENUE 90.66 2,682.48 48,000.00 45,317.52 5.6 10-30-070-990.0 CASH OVER\(SHORT).12.66.00 (.66).0 TOTAL OTHER REVENUE 36,604.20 216,059.85 552,531.00 336,471.15 39.1 TOTAL FUND REVENUE 193,820.52 3,742,954.19 8,719,509.00 4,976,554.81 42.9 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:26PM PAGE: 9

GENERAL FUND MAYOR & COUNCIL PERSONNEL EXPENSE 10-41-100-110.0 SALARIES AND WAGES 1,275.00 7,500.00 15,300.00 7,800.00 49.0 10-41-100-147.0 FICA 70.28 432.42 949.00 516.58 45.6 10-41-100-148.0 MEDICARE 16.44 101.15 222.00 120.85 45.6 10-41-100-149.0 RETIREMENT - PERSI 144.33 849.00 1,732.00 883.00 49.0 10-41-100-150.0 WORKER'S COMPENSATION 2.32 23.58 42.00 18.42 56.1 10-41-100-151.0 HEALTH INSURANCE 2,455.51 14,772.42 59,126.00 44,353.58 25.0 10-41-100-152.0 DENTAL INSURANCE 179.84 882.76 2,144.00 1,261.24 41.2 10-41-100-157.0 LIFE INSURANCE 36.12 228.48 334.00 105.52 68.4 10-41-100-158.0 EMPLOYEE GOLF PASS.00.00 300.00 300.00.0 10-41-100-210.0 RESERVE FOR HEALTHCARE.00.00 12,122.00 12,122.00.0 TOTAL PERSONNEL EXPENSE 4,179.84 24,789.81 92,271.00 67,481.19 26.9 OPERATING EXPENSE 10-41-150-210.0 DEPARTMENT SUPPLIES 243.00 243.00 75.00 ( 168.00) 324.0 10-41-150-420.0 TRAVEL AND MEETINGS 683.23 2,343.10 1,800.00 ( 543.10) 130.2 10-41-150-552.0 UTILITY BILLING HARDSHIPS 11.91 59.55 500.00 440.45 11.9 10-41-150-554.0 EMPLOYEE HOLIDAY PARTY.00 2,795.81 6,000.00 3,204.19 46.6 10-41-150-560.0 EMPLOYEE LONGEVITY AWARDS.00.00 985.00 985.00.0 10-41-150-562.0 COMMITTEE RECOGNITION & AWARDS.00.00 525.00 525.00.0 TOTAL OPERATING EXPENSE 938.14 5,441.46 9,885.00 4,443.54 55.1 INTER-FUND TRANSFER EXPENSE 10-41-600-963.0 FUND TRANSFER-AIRPORT LOAN.00 1,299,628.00 1,299,628.00.00 100.0 10-41-600-981.0 FUND TRANSFER-GOLF 8,333.00 49,998.00 100,000.00 50,002.00 50.0 TOTAL INTER-FUND TRANSFER EXPENSE 8,333.00 1,349,626.00 1,399,628.00 50,002.00 96.4 COMMUNITY REQUESTS FOR FUNDS 10-41-700-100.0 MCCALL TRANSIT 32,500.00 65,000.00 90,000.00 25,000.00 72.2 10-41-700-102.0 MCPAWS.00 40,000.00 40,000.00.00 100.0 10-41-700-107.0 WOODY DEBRIS PROGRAM.00.00 7,000.00 7,000.00.0 TOTAL COMMUNITY REQUESTS FOR FUNDS 32,500.00 105,000.00 137,000.00 32,000.00 76.6 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:29PM PAGE: 10

GENERAL FUND COUNCIL CONTINGENCY 10-41-750-999.0 FUNDED COUNCIL CONTINGENCY.00.00 5,000.00 5,000.00.0 TOTAL COUNCIL CONTINGENCY.00.00 5,000.00 5,000.00.0 TOTAL MAYOR & COUNCIL 45,950.98 1,484,857.27 1,643,784.00 158,926.73 90.3 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 11

GENERAL FUND INFORMATION SYSTEMS PERSONNEL EXPENSE 10-42-100-110.0 SALARIES AND WAGES 10,796.21 68,655.94 138,032.00 69,376.06 49.7 10-42-100-140.0 OVERTIME PAY.00.00 1,771.00 1,771.00.0 10-42-100-147.0 FICA 661.18 4,207.55 8,668.00 4,460.45 48.5 10-42-100-148.0 MEDICARE 154.64 983.99 2,027.00 1,043.01 48.5 10-42-100-149.0 RETIREMENT - PERSI 1,222.14 7,771.88 15,826.00 8,054.12 49.1 10-42-100-150.0 WORKER'S COMPENSATION 46.42 458.55 786.00 327.45 58.3 10-42-100-151.0 HEALTH INSURANCE 995.27 5,971.62 12,406.00 6,434.38 48.1 10-42-100-152.0 DENTAL INSURANCE 59.26 355.56 711.00 355.44 50.0 10-42-100-157.0 LIFE INSURANCE 16.80 100.80 189.00 88.20 53.3 10-42-100-158.0 EMPLOYEE GOLF PASS.00.00 150.00 150.00.0 10-42-100-160.0 EMPLOYEE RECOGNITION.00.00 100.00 100.00.0 10-42-100-210.0 RESERVE FOR HEALTHCARE.00.00 1,527.00 1,527.00.0 TOTAL PERSONNEL EXPENSE 13,951.92 88,505.89 182,193.00 93,687.11 48.6 OPERATING EXPENSE 10-42-150-210.0 DEPARTMENT SUPPLIES 12.49 697.83 300.00 ( 397.83) 232.6 10-42-150-240.0 MINOR EQUIPMENT.00 542.55 2,550.00 2,007.45 21.3 10-42-150-250.0 MOTOR FUELS AND LUBRICANTS 41.63 107.08 1,050.00 942.92 10.2 10-42-150-300.0 PROFESSIONAL SERVICES.00.00 29,500.00 29,500.00.0 10-42-150-392.0 WEB PAGE.00.00 1,500.00 1,500.00.0 10-42-150-420.0 TRAVEL AND MEETINGS.00.00 300.00 300.00.0 10-42-150-435.0 BOOKS/PUBLICATIONS/SUBSCRIPTS.00.00 600.00 600.00.0 10-42-150-440.0 PROFESSIONAL DEVELOPMENT.00.00 4,000.00 4,000.00.0 10-42-150-460.0 TELEPHONE.00 564.71 1,680.00 1,115.29 33.6 10-42-150-463.0 DIGITAL PHONE SYSTEM.00 11,064.57 25,260.00 14,195.43 43.8 10-42-150-465.0 COMMUNICATIONS - ETHERNET 1,064.00 6,384.00 18,000.00 11,616.00 35.5 10-42-150-560.0 REPAIRS - COMPUTER EQUIP 135.74 1,023.33 6,000.00 4,976.67 17.1 10-42-150-580.0 REPAIRS - AUTOMOTIVE EQUIPMENT 29.46 29.46 1,250.00 1,220.54 2.4 10-42-150-610.0 COMPUTER SOFTWARE 99.00 9,754.99 38,040.00 28,285.01 25.6 10-42-150-620.0 COMPUTER HARDWARE 11,187.97 28,187.99 87,000.00 58,812.01 32.4 TOTAL OPERATING EXPENSE 12,570.29 58,356.51 217,030.00 158,673.49 26.9 TOTAL INFORMATION SYSTEMS 26,522.21 146,862.40 399,223.00 252,360.60 36.8 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 12

GENERAL FUND CITY MANAGER PERSONNEL EXPENSE 10-43-100-110.0 SALARIES AND WAGES 18,778.27 114,816.52 236,285.00 121,468.48 48.6 10-43-100-147.0 FICA 1,105.77 6,774.68 14,650.00 7,875.32 46.2 10-43-100-148.0 MEDICARE 258.60 1,584.45 3,426.00 1,841.55 46.3 10-43-100-149.0 RETIREMENT - PERSI 2,125.70 12,997.23 26,747.00 13,749.77 48.6 10-43-100-150.0 WORKER'S COMPENSATION 62.61 617.92 1,006.00 388.08 61.4 10-43-100-151.0 HEALTH INSURANCE 4,196.39 23,940.59 50,612.00 26,671.41 47.3 10-43-100-152.0 DENTAL INSURANCE 139.04 850.99 1,447.00 596.01 58.8 10-43-100-155.0 CONTRACT - BENEFITS 173.84 260.76 2,033.00 1,772.24 12.8 10-43-100-157.0 LIFE INSURANCE 31.50 157.50 283.00 125.50 55.7 10-43-100-160.0 EMPLOYEE RECOGNITION.00.00 200.00 200.00.0 10-43-100-210.0 RESERVE FOR HEALTHCARE.00.00 13,699.00 13,699.00.0 TOTAL PERSONNEL EXPENSE 26,871.72 162,000.64 350,388.00 188,387.36 46.2 OPERATING EXPENSE 10-43-150-210.0 DEPARTMENT SUPPLIES 365.47 369.26 800.00 430.74 46.2 10-43-150-240.0 MINOR EQUIPMENT.00.00 150.00 150.00.0 10-43-150-275.0 PUBLIC RELATIONS 177.82 523.82 3,000.00 2,476.18 17.5 10-43-150-300.0 PROFESSIONAL SERVICES.00 529.00 3,000.00 2,471.00 17.6 10-43-150-400.0 ADVERTISING/LEGAL PUBLICATIONS.00 157.50 3,000.00 2,842.50 5.3 10-43-150-420.0 TRAVEL AND MEETINGS 396.83 2,952.08 2,500.00 ( 452.08) 118.1 10-43-150-435.0 BOOKS/PUBLICATIONS/SUBSCRIPTS.00 336.00 500.00 164.00 67.2 10-43-150-440.0 PROFESSIONAL DEVELOPMENT 115.56 1,826.76 4,000.00 2,173.24 45.7 10-43-150-460.0 TELEPHONE.00 188.24 450.00 261.76 41.8 10-43-150-590.0 REPAIRS - SENIOR CENTER 319.65 418.65 2,000.00 1,581.35 20.9 TOTAL OPERATING EXPENSE 1,375.33 7,301.31 19,400.00 12,098.69 37.6 TOTAL CITY MANAGER 28,247.05 169,301.95 369,788.00 200,486.05 45.8 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 13

GENERAL FUND ADMINISTRATIVE COSTS PERSONNEL EXPENSE 10-44-100-153.0 PHYSICAL EXAMS.00.00 75.00 75.00.0 TOTAL PERSONNEL EXPENSE.00.00 75.00 75.00.0 OPERATING EXPENSE 10-44-150-200.0 OFFICE SUPPLIES 518.57 2,408.04 6,000.00 3,591.96 40.1 10-44-150-240.0 MINOR EQUIPMENT.00 58.85 1,400.00 1,341.15 4.2 10-44-150-260.0 POSTAGE 497.91 2,986.11 6,000.00 3,013.89 49.8 10-44-150-300.0 PROFESSIONAL SERVICES 75.00 ( 4,563.50) 1,500.00 6,063.50 (304.2) 10-44-150-306.0 BANKING COSTS 22.50 2,143.36 4,500.00 2,356.64 47.6 10-44-150-310.0 ATTORNEY - CIVIL NON-REIMB 13,907.63 63,049.37 100,000.00 36,950.63 63.1 10-44-150-320.0 ATTORNEY - PROSECUTING 4,166.66 25,011.15 52,400.00 27,388.85 47.7 10-44-150-410.0 INSURANCE.00 80,983.00 83,444.00 2,461.00 97.1 10-44-150-420.0 TRAVEL AND MEETINGS.00 260.17 120.00 ( 140.17) 216.8 10-44-150-435.0 BOOKS/PUBLICATIONS/SUBSCRIPTS.00 576.50 600.00 23.50 96.1 10-44-150-450.0 CLEANING AND CUSTODIAL 717.67 3,957.69 5,000.00 1,042.31 79.2 10-44-150-460.0 TELEPHONE 190.58 1,127.15 2,160.00 1,032.85 52.2 10-44-150-490.0 HEAT, LIGHTS, AND UTILITIES 1,857.01 11,984.26 22,915.00 10,930.74 52.3 10-44-150-500.0 RENTAL - OFFICE EQUIPMENT 731.15 3,463.11 7,400.00 3,936.89 46.8 10-44-150-500.1 RENTAL - EQUIPMENT MAINTENANCE 760.54 3,282.74 6,000.00 2,717.26 54.7 10-44-150-570.0 REPAIRS - BUILDING AND GROUNDS 3,007.70 4,355.12 19,569.00 15,213.88 22.3 10-44-150-580.0 REPAIRS - AUTOMOTIVE.00 ( 1.06) 1,000.00 1,001.06 (.1) TOTAL OPERATING EXPENSE 26,452.92 201,082.06 320,008.00 118,925.94 62.8 TOTAL ADMINISTRATIVE COSTS 26,452.92 201,082.06 320,083.00 119,000.94 62.8 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 14

GENERAL FUND FINANCE PERSONNEL EXPENSE 10-45-100-110.0 SALARIES AND WAGES 14,565.30 91,697.99 213,667.00 121,969.01 42.9 10-45-100-140.0 OVERTIME PAY.00.00 543.00 543.00.0 10-45-100-147.0 FICA 836.87 5,305.40 13,281.00 7,975.60 40.0 10-45-100-148.0 MEDICARE 195.72 1,240.83 3,106.00 1,865.17 40.0 10-45-100-149.0 RETIREMENT - PERSI 1,648.79 10,101.31 24,249.00 14,147.69 41.7 10-45-100-150.0 WORKER'S COMPENSATION 36.41 371.69 694.00 322.31 53.6 10-45-100-151.0 HEALTH INSURANCE 3,920.38 22,599.28 63,910.00 41,310.72 35.4 10-45-100-152.0 DENTAL INSURANCE 88.04 497.54 1,775.00 1,277.46 28.0 10-45-100-157.0 LIFE INSURANCE 27.30 153.30 377.00 223.70 40.7 10-45-100-158.0 EMPLOYEE GOLF PASS.00.00 150.00 150.00.0 10-45-100-160.0 EMPLOYEE RECOGNITION.00 186.57 200.00 13.43 93.3 10-45-100-210.0 RESERVE FOR HEALTHCARE.00.00 16,003.00 16,003.00.0 TOTAL PERSONNEL EXPENSE 21,318.81 132,153.91 337,955.00 205,801.09 39.1 OPERATING EXPENSE 10-45-150-210.0 DEPARTMENT SUPPLIES 136.25 354.38 2,000.00 1,645.62 17.7 10-45-150-300.0 PROFESSIONAL SERVICES.00.00 80.00 80.00.0 10-45-150-301.0 AUDIT FEES.00 46,000.00 54,500.00 8,500.00 84.4 10-45-150-305.0 SOFTWARE SUPPORT - CASELLE.00 18,779.00 19,848.00 1,069.00 94.6 10-45-150-400.0 ADVERTISING/LEGAL PUBLICATIONS.00 616.88 4,300.00 3,683.12 14.4 10-45-150-435.0 BOOKS/PUBLICATIONS/SUBSCRIPTS.00.00 250.00 250.00.0 10-45-150-440.0 PROFESSIONAL DEVELOPMENT 590.00 1,089.59 7,500.00 6,410.41 14.5 10-45-150-610.0 COMPUTER SOFTWARE.00.00 5,000.00 5,000.00.0 TOTAL OPERATING EXPENSE 726.25 66,839.85 93,478.00 26,638.15 71.5 TOTAL FINANCE 22,045.06 198,993.76 431,433.00 232,439.24 46.1 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 15

GENERAL FUND CITY CLERK PERSONNEL EXPENSE 10-46-100-110.0 SALARIES AND WAGES 11,382.02 44,583.27 152,487.00 107,903.73 29.2 10-46-100-140.0 OVERTIME PAY 5.93 1,497.57 846.00 ( 651.57) 177.0 10-46-100-147.0 FICA 655.03 2,724.65 9,507.00 6,782.35 28.7 10-46-100-148.0 MEDICARE 153.20 637.23 2,223.00 1,585.77 28.7 10-46-100-149.0 RETIREMENT - PERSI 1,289.11 5,211.62 17,357.00 12,145.38 30.0 10-46-100-150.0 WORKER'S COMPENSATION 28.46 166.56 495.00 328.44 33.7 10-46-100-151.0 HEALTH INSURANCE 3,753.46 10,671.61 29,805.00 19,133.39 35.8 10-46-100-152.0 DENTAL INSURANCE 125.54 438.28 1,356.00 917.72 32.3 10-46-100-157.0 LIFE INSURANCE 25.20 100.80 283.00 182.20 35.6 10-46-100-158.0 EMPLOYEE GOLF PASS.00.00 300.00 300.00.0 10-46-100-160.0 EMPLOYEE RECOGNITION.00.00 150.00 150.00.0 10-46-100-210.0 RESERVE FOR HEALTHCARE.00.00 6,244.00 6,244.00.0 TOTAL PERSONNEL EXPENSE 17,417.95 66,031.59 221,053.00 155,021.41 29.9 OPERATING EXPENSE 10-46-150-210.0 DEPARTMENT SUPPLIES 133.95 450.07 500.00 49.93 90.0 10-46-150-230.0 PRINTING AND BINDING.00 500.00 2,500.00 2,000.00 20.0 10-46-150-240.0 MINOR EQUIPMENT.00.00 500.00 500.00.0 10-46-150-260.0 POSTAGE.00.00 800.00 800.00.0 10-46-150-300.0 PROFESSIONAL SERVICES 50.00 100.10 400.00 299.90 25.0 10-46-150-400.0 ADVERTISING/LEGAL PUBLICATIONS 393.72 691.56 2,500.00 1,808.44 27.7 10-46-150-420.0 TRAVEL AND MEETINGS.00 4.76 300.00 295.24 1.6 10-46-150-440.0 PROFESSIONAL DEVELOPMENT 405.00 2,929.98 5,000.00 2,070.02 58.6 10-46-150-598.0 RECORDS DESTRUCTION 103.76 1,594.30 1,000.00 ( 594.30) 159.4 10-46-150-599.0 RECORDS RETENTION - LASERFICHE.00.00 4,500.00 4,500.00.0 TOTAL OPERATING EXPENSE 1,086.43 6,270.77 18,000.00 11,729.23 34.8 TOTAL CITY CLERK 18,504.38 72,302.36 239,053.00 166,750.64 30.3 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 16

GENERAL FUND LOCAL OPTION TAX DEPARTMENT OPERATING EXPENSE 10-47-150-610.0 REC & CULTURAL ACTIVITIES (C).00 18,656.00 121,131.00 102,475.00 15.4 10-47-150-620.0 ANIMAL SHELTER SUPPORT (E).00.00 8,500.00 8,500.00.0 10-47-150-630.0 EC GRWTH/MKTG/EVENT PROMO(G).00 30,000.00 50,000.00 20,000.00 60.0 10-47-150-640.0 DIRECT COSTS (F).00 13,630.00 13,000.00 ( 630.00) 104.9 10-47-150-650.0 PAVE/PARK/BIKE PATHS/TRANS (A).00 15.48 47,000.00 46,984.52.0 10-47-150-660.0 GRANT MATCHING FUNDS.00.00 8,000.00 8,000.00.0 10-47-150-670.0 REC & CULTURAL FACILITIES (B).00 20,000.00 156,000.00 136,000.00 12.8 10-47-150-680.0 PARKS MAINT. & DEVELOPMENT (D).00.00 104,500.00 104,500.00.0 TOTAL OPERATING EXPENSE.00 82,301.48 508,131.00 425,829.52 16.2 TOTAL LOCAL OPTION TAX DEPARTMENT.00 82,301.48 508,131.00 425,829.52 16.2 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 17

GENERAL FUND COMMUNITY DEVELOPMENT PERSONNEL EXPENSE 10-48-100-110.0 SALARIES AND WAGES 28,663.05 179,342.23 367,299.00 187,956.77 48.8 10-48-100-140.0 OVERTIME PAY.00.00 858.00 858.00.0 10-48-100-147.0 FICA 1,687.56 10,657.16 22,826.00 12,168.84 46.7 10-48-100-148.0 MEDICARE 394.68 2,492.41 5,338.00 2,845.59 46.7 10-48-100-149.0 RETIREMENT - PERSI 3,244.65 20,301.57 41,675.00 21,373.43 48.7 10-48-100-150.0 WORKER'S COMPENSATION 106.46 1,066.76 1,564.00 497.24 68.2 10-48-100-151.0 HEALTH INSURANCE 7,441.87 41,592.44 95,893.00 54,300.56 43.4 10-48-100-152.0 DENTAL INSURANCE 234.73 1,362.60 3,039.00 1,676.40 44.8 10-48-100-155.0 CONTRACT - BENEFITS 123.06 799.89 1,600.00 800.11 50.0 10-48-100-157.0 LIFE INSURANCE 58.80 336.00 660.00 324.00 50.9 10-48-100-158.0 EMPLOYEE GOLF PASS.00.00 600.00 600.00.0 10-48-100-160.0 EMPLOYEE RECOGNITION.00 130.09 350.00 219.91 37.2 10-48-100-210.0 RESERVE FOR HEALTHCARE.00.00 22,018.00 22,018.00.0 TOTAL PERSONNEL EXPENSE 41,954.86 258,081.15 563,720.00 305,638.85 45.8 OPERATING EXPENSE 10-48-150-210.0 DEPARTMENT SUPPLIES 394.46 905.62 1,500.00 594.38 60.4 10-48-150-230.0 PRINTING AND BINDING.00 28.00 3,000.00 2,972.00.9 10-48-150-250.0 MOTOR FUELS AND LUBRICANTS 99.07 617.18 2,000.00 1,382.82 30.9 10-48-150-300.0 PROFESSIONAL SERVICES 196.64 4,048.16 3,852.00 ( 196.16) 105.1 10-48-150-310.0 ATTORNEY - CIVIL NON-REIMB.00.00 6,000.00 6,000.00.0 10-48-150-325.0 ECONOMIC DEVELOPEMENT.00.00 17,000.00 17,000.00.0 10-48-150-370.0 PLAN CHECK SERVICES.00.00 4,000.00 4,000.00.0 10-48-150-400.0 ADVERTISING/LEGAL PUBLICATIONS 127.68 800.46 2,000.00 1,199.54 40.0 10-48-150-420.0 TRAVEL AND MEETINGS 83.48 806.47 4,713.00 3,906.53 17.1 10-48-150-435.0 BOOKS/PUBLICATIONS/SUBSCRIPTS 122.00 666.00 1,100.00 434.00 60.6 10-48-150-440.0 PROFESSIONAL DEVELOPMENT 4,024.27 7,599.16 10,877.00 3,277.84 69.9 10-48-150-460.0 TELEPHONE 276.95 1,660.89 3,300.00 1,639.11 50.3 10-48-150-465.0 HISTORIC PRSRVT COMMITTEE SUP. 38.48 155.23 4,500.00 4,344.77 3.5 10-48-150-466.0 PUBLIC ART.00.00 28,500.00 28,500.00.0 10-48-150-571.0 MAINT. - PUBLIC ART.00.00 2,598.00 2,598.00.0 10-48-150-580.0 REPAIRS - AUTOMOTIVE EQUIPMENT.00 39.47 448.00 408.53 8.8 10-48-150-610.0 GIS EQUIPMENT.00.00 17,010.00 17,010.00.0 TOTAL OPERATING EXPENSE 5,363.03 17,326.64 112,398.00 95,071.36 15.4 INTER-FUND TRANSFER EXPENSE 10-48-600-905.0 ENGINEER TRANSFER 766.00 4,596.00 9,186.00 4,590.00 50.0 TOTAL INTER-FUND TRANSFER EXPENSE 766.00 4,596.00 9,186.00 4,590.00 50.0 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 18

GENERAL FUND TOTAL COMMUNITY DEVELOPMENT 48,083.89 280,003.79 685,304.00 405,300.21 40.9 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 19

GENERAL FUND POLICE DEPARTMENT PERSONNEL EXPENSE 10-50-100-110.0 SALARIES AND WAGES 56,596.30 347,494.28 814,302.00 466,807.72 42.7 10-50-100-140.0 OVERTIME PAY 2,398.42 9,127.52 21,040.00 11,912.48 43.4 10-50-100-147.0 FICA 3,402.85 24,737.16 51,791.00 27,053.84 47.8 10-50-100-148.0 MEDICARE 795.82 5,785.26 12,112.00 6,326.74 47.8 10-50-100-149.0 RETIREMENT - PERSI 6,760.49 45,713.46 97,024.00 51,310.54 47.1 10-50-100-150.0 WORKER'S COMPENSATION 1,856.21 21,290.90 36,554.00 15,263.10 58.3 10-50-100-151.0 HEALTH INSURANCE 16,212.52 96,561.80 203,864.00 107,302.20 47.4 10-50-100-152.0 DENTAL INSURANCE 491.52 2,957.78 6,162.00 3,204.22 48.0 10-50-100-153.0 PHYSICAL EXAMS.00 90.00.00 ( 90.00).0 10-50-100-156.0 CLOTHING/UNIFORMS 170.82 4,006.45 15,915.00 11,908.55 25.2 10-50-100-157.0 LIFE INSURANCE 109.20 663.60 1,320.00 656.40 50.3 10-50-100-158.0 EMPLOYEE GOLF PASS.00.00 1,800.00 1,800.00.0 10-50-100-159.0 FITNESS INCENTIVE.00 9,000.00 12,000.00 3,000.00 75.0 10-50-100-160.0 EMPLOYEE RECOGNITION.00.00 750.00 750.00.0 10-50-100-161.0 DUTY SERVICE AWARD.00.00 500.00 500.00.0 10-50-100-210.0 RESERVE FOR HEALTHCARE.00.00 48,987.00 48,987.00.0 TOTAL PERSONNEL EXPENSE 88,794.15 567,428.21 1,324,121.00 756,692.79 42.9 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 20

GENERAL FUND OPERATING EXPENSE 10-50-150-210.0 DEPARTMENT SUPPLIES 395.08 3,552.22 5,500.00 1,947.78 64.6 10-50-150-215.0 RANGE/AMMUNITION 251.93 7,009.19 12,000.00 4,990.81 58.4 10-50-150-240.0 MINOR EQUIPMENT 2,286.97 7,856.05 16,000.00 8,143.95 49.1 10-50-150-250.0 MOTOR FUELS AND LUBRICANTS 2,114.17 11,541.55 33,367.00 21,825.45 34.6 10-50-150-260.0 POSTAGE 10.20 149.51 600.00 450.49 24.9 10-50-150-275.0 PUBLIC RELATIONS.00 1,432.80 2,500.00 1,067.20 57.3 10-50-150-300.0 PROFESSIONAL SERVICES ( 40.00) 1,950.40 6,000.00 4,049.60 32.5 10-50-150-400.0 ADVERTISING/LEGAL PUBLICATIONS.00 537.00 300.00 ( 237.00) 179.0 10-50-150-405.0 DRUG CASE EXPENDITURES.00.00 5,500.00 5,500.00.0 10-50-150-420.0 TRAVEL AND MEETINGS 116.62 358.21 2,500.00 2,141.79 14.3 10-50-150-435.0 BOOKS/PUBLICATIONS/SUBSCRIPTS.00 262.00 1,200.00 938.00 21.8 10-50-150-440.0 PROFESSIONAL DEVELOPMENT 82.81 11,338.75 19,000.00 7,661.25 59.7 10-50-150-460.0 TELEPHONE 335.52 2,327.41 4,000.00 1,672.59 58.2 10-50-150-465.0 COMMUNICATIONS - RADIO.00 579.00 1,000.00 421.00 57.9 10-50-150-466.0 COST SHARE- DISPATCH CTR/ILETS.00.00 53,000.00 53,000.00.0 10-50-150-500.0 RENTAL - OFFICE EQUIPMENT 553.36 3,272.84 6,200.00 2,927.16 52.8 10-50-150-501.0 MAINT - COPIER - PER PAGE COST 6.85 33.47 1,500.00 1,466.53 2.2 10-50-150-520.0 RENTAL - PROPERTY.00 3,456.00 3,500.00 44.00 98.7 10-50-150-520.1 RENTAL-POLICE DEPT. FACILITIES.00.00 10,080.00 10,080.00.0 10-50-150-570.0 REPAIRS - BUILDING AND GROUNDS.00 281.86 8,000.00 7,718.14 3.5 10-50-150-580.0 REPAIRS - AUTOMOTIVE EQUIPMENT 317.76 8,500.85 14,000.00 5,499.15 60.7 10-50-150-590.0 REPAIRS - OTHER EQUIPMENT.00 235.00 2,000.00 1,765.00 11.8 10-50-150-610.0 COMPUTER SOFTWARE.00 12,814.00 18,000.00 5,186.00 71.2 TOTAL OPERATING EXPENSE 6,431.27 77,488.11 225,747.00 148,258.89 34.3 TOTAL POLICE DEPARTMENT 95,225.42 644,916.32 1,549,868.00 904,951.68 41.6 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 21

GENERAL FUND PARKS DEPARTMENT INTER-FUND TRANSFER EXPENSE 10-59-600-970.0 FUND TRANSFER - REC. PARKS 53,952.00 323,712.00 647,418.00 323,706.00 50.0 TOTAL INTER-FUND TRANSFER EXPENSE 53,952.00 323,712.00 647,418.00 323,706.00 50.0 TOTAL PARKS DEPARTMENT 53,952.00 323,712.00 647,418.00 323,706.00 50.0 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 22

GENERAL FUND GRANT EXPENSES GRANTS 10-60-250-596.0 BYRNE GRANT-JAG PROG.-MATCH.00.00 13,525.00 13,525.00.0 10-60-250-616.0 FOUND-NAT'L ENDOWMENT FOR ARTS.00.00 25,000.00 25,000.00.0 10-60-250-660.0 FEDERAL - PD - BJA BODY ARMOR.00 497.50 1,000.00 502.50 49.8 10-60-250-662.0 FEDERAL - PD - HIGHWAY SAFETY.00.00 18,000.00 18,000.00.0 10-60-250-670.0 FED-PD-CITY MATCH BJA.00 497.50 1,000.00 502.50 49.8 10-60-250-720.0 FEDERAL - CD - CLG.00 ( 2.00).00 2.00.0 10-60-250-722.0 CITY MATCH - NAT'L ENDWMNT ART.00.00 17,000.00 17,000.00.0 TOTAL GRANTS.00 993.00 75,525.00 74,532.00 1.3 TOTAL GRANT EXPENSES.00 993.00 75,525.00 74,532.00 1.3 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 23

GENERAL FUND CAPITAL IMPROVEMENT PLAN INTER-FUND TRANSFER EXPENSE 10-70-600-710.0 GENERAL FUND CIP 30,871.00 99,204.81 776,525.00 677,320.19 12.8 10-70-600-728.0 RECREATION FUND CIP.00 40,000.00 135,500.00 95,500.00 29.5 10-70-600-729.0 AIRPORT FUND CIP.00.00 80,159.00 80,159.00.0 10-70-600-754.0 GOLF FUND CIP.00.00 215,000.00 215,000.00.0 10-70-600-998.0 RESRVD - FUTURE CAPITAL.00.00 326,679.00 326,679.00.0 TOTAL INTER-FUND TRANSFER EXPENSE 30,871.00 139,204.81 1,533,863.00 1,394,658.19 9.1 FRANCHISE FEE CONTINGENCY 10-70-750-997.0 FRANCHISE FEES - CONTINGENCY.00.00 316,036.00 316,036.00.0 TOTAL FRANCHISE FEE CONTINGENCY.00.00 316,036.00 316,036.00.0 TOTAL CAPITAL IMPROVEMENT PLAN 30,871.00 139,204.81 1,849,899.00 1,710,694.19 7.5 TOTAL FUND REVENUE 193,820.52 3,742,954.19 8,719,509.00 4,976,554.81 42.9 TOTAL FUND EXPENDITURES 395,854.91 3,744,531.20 8,719,509.00 4,974,977.80 42.9 NET REVENUE OVER EXPENDITURES ( 202,034.39) ( 1,577.01).00 1,577.01.0 CONTINGENCY 10-99-075-100.0 CONTINGENT REVENUE.00.00 324,805.00 324,805.00.0 10-99-750-100.0 CONTINGENT EXPENSE.00.00 324,805.00 324,805.00.0 TOTAL CONTINGENCY.00.00.00.00.0 REV/EXP WITH CONTINGENCY ( 202,034.39) ( 1,577.01).00 1,577.01.0 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 24

BALANCE SHEET MARCH 31, 2018 PUBLIC WORKS & STREETS FUND ASSETS 24-10100 CASH IN THE COMBINED CASH FUND 1,201,412.64 24-12900 PROPERTY TAXES RECEIVABLE 1,571,125.72 24-13001 CASELLE ACCOUNTS RECEIVABLE 2,718.00 24-13013 DUE FROM OTHER FUNDS 5,703.00 24-15000 INVENTORY OF SUPPLIES 37,813.89 TOTAL ASSETS 2,818,773.25 LIABILITIES AND EQUITY LIABILITIES 24-20200 AP ALLOCATED TO FUNDS 8,908.48 24-21100 DEFERRED REVENUE - PROP TAXES 1,566,386.73 TOTAL LIABILITIES 1,575,295.21 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 24-29000 FUND BALANCE 1,542,290.15 REVENUE OVER EXPENDITURES - YTD ( 298,812.11) BALANCE - CURRENT DATE 1,243,478.04 TOTAL FUND EQUITY 1,243,478.04 TOTAL LIABILITIES AND EQUITY 2,818,773.25 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 25

REVENUES WITH COMPARISON TO BUDGET PUBLIC WORKS & STREETS FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT PROPERTY TAX REVENUE 24-30-010-100.0 PROPERTY TAXES 8,676.30 805,779.37 1,504,366.00 698,586.63 53.6 24-30-010-900.0 PENALTIES AND INTEREST 256.51 4,051.00 10,000.00 5,949.00 40.5 TOTAL PROPERTY TAX REVENUE 8,932.81 809,830.37 1,514,366.00 704,535.63 53.5 REVENUE SHARING 24-30-030-200.0 SHARED REV - HB312 - HWY DIST.00 9,035.21 30,535.00 21,499.79 29.6 24-30-030-310.0 HIGHWAY DISTRIBIBUTION ACCT.00 29,228.15 107,369.00 78,140.85 27.2 TOTAL REVENUE SHARING.00 38,263.36 137,904.00 99,640.64 27.8 INTEREST REVENUE 24-30-045-100.0 INTEREST REVENUE 1,150.68 7,449.66 7,324.00 ( 125.66) 101.7 TOTAL INTEREST REVENUE 1,150.68 7,449.66 7,324.00 ( 125.66) 101.7 APPROPRIATED FUND BALANCE 24-30-050-997.0 APPROPRIATED FUND BALANCE.00.00 205,000.00 205,000.00.0 TOTAL APPROPRIATED FUND BALANCE.00.00 205,000.00 205,000.00.0 CARRY FORWARD REVENUE 24-30-055-998.0 CARRY FORWARD.00.00 345,000.00 345,000.00.0 TOTAL CARRY FORWARD REVENUE.00.00 345,000.00 345,000.00.0 INTER-FUND TRANSFER REVENUE 24-30-060-905.0 ENGINEER TRANSFER 2,653.00 15,918.00 31,823.00 15,905.00 50.0 24-30-060-999.0 PUBLIC WORKS FUND TRANSFER 9,769.00 58,614.00 117,228.00 58,614.00 50.0 TOTAL INTER-FUND TRANSFER REVENUE 12,422.00 74,532.00 149,051.00 74,519.00 50.0 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 26

REVENUES WITH COMPARISON TO BUDGET PUBLIC WORKS & STREETS FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT OTHER REVENUE 24-30-070-100.0 LOCAL OPTION TAX.00 5,155.97 5,157.00 1.03 100.0 24-30-070-400.0 IDAHO FUEL TAX REFUND 1,175.00 1,798.00 5,000.00 3,202.00 36.0 24-30-070-535.0 REIMBURSABLE DEVEL. FEES 3,438.00 9,153.00 19,000.00 9,847.00 48.2 24-30-070-700.0 RIGHT-OF-WAY PERMITS.00 560.00 5,000.00 4,440.00 11.2 24-30-070-900.0 MISCELLANEOUS REVENUE.00 200.00.00 ( 200.00).0 24-30-070-995.0 BAD DEBT RECOVERY.00 100.00.00 ( 100.00).0 TOTAL OTHER REVENUE 4,613.00 16,966.97 34,157.00 17,190.03 49.7 TOTAL FUND REVENUE 27,118.49 947,042.36 2,392,802.00 1,445,759.64 39.6 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 27

PUBLIC WORKS & STREETS FUND PUBLIC WORKS & STREETS PERSONNEL EXPENSE 24-55-100-110.0 SALARIES AND WAGES 50,784.31 298,040.25 650,434.00 352,393.75 45.8 24-55-100-140.0 OVERTIME PAY.00.00 2,472.00 2,472.00.0 24-55-100-147.0 FICA 2,986.46 18,856.05 40,480.00 21,623.95 46.6 24-55-100-148.0 MEDICARE 698.46 4,409.87 9,467.00 5,057.13 46.6 24-55-100-149.0 RETIREMENT - PERSI 5,748.77 36,070.51 73,909.00 37,838.49 48.8 24-55-100-150.0 WORKER'S COMPENSATION 2,412.68 21,046.22 36,308.00 15,261.78 58.0 24-55-100-151.0 HEALTH INSURANCE 14,642.80 82,386.66 172,020.00 89,633.34 47.9 24-55-100-152.0 DENTAL INSURANCE 522.63 2,988.05 6,269.00 3,280.95 47.7 24-55-100-153.0 PHYSICAL EXAMS.00 595.00 900.00 305.00 66.1 24-55-100-154.0 UNEMPLOYMENT.00 479.52 5,000.00 4,520.48 9.6 24-55-100-156.0 CLOTHING/UNIFORMS 492.68 2,300.25 4,500.00 2,199.75 51.1 24-55-100-157.0 LIFE INSURANCE 109.20 630.00 1,226.00 596.00 51.4 24-55-100-158.0 EMPLOYEE GOLF PASS.00.00 1,200.00 1,200.00.0 24-55-100-160.0 EMPLOYEE RECOGNITION.00 216.94 650.00 433.06 33.4 24-55-100-210.0 RESERVE FOR HEALTHCARE.00.00 39,643.00 39,643.00.0 TOTAL PERSONNEL EXPENSE 78,397.99 468,019.32 1,044,478.00 576,458.68 44.8 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 28

PUBLIC WORKS & STREETS FUND OPERATING EXPENSE 24-55-150-210.0 DEPARTMENT SUPPLIES 632.34 2,561.60 5,000.00 2,438.40 51.2 24-55-150-211.0 MECHANIC SHOP SUPPLIES 230.05 1,268.73 5,000.00 3,731.27 25.4 24-55-150-220.0 FIRST AID, SAFETY.00 1,834.85 2,500.00 665.15 73.4 24-55-150-240.0 MINOR EQUIPMENT 62.99 426.66 3,000.00 2,573.34 14.2 24-55-150-250.0 MOTOR FUELS AND LUBRICANTS 7,672.44 29,832.73 65,000.00 35,167.27 45.9 24-55-150-260.0 POSTAGE.00.00 200.00 200.00.0 24-55-150-300.0 PROFESSIONAL SERVICES.00 3,401.38 10,000.00 6,598.62 34.0 24-55-150-310.0 ATTORNEY SERVICES.00 805.00 5,000.00 4,195.00 16.1 24-55-150-350.0 ENGINEER SERVICES 342.55 3,576.01 10,000.00 6,423.99 35.8 24-55-150-400.0 ADVERTISING/LEGAL PUBLICATIONS.00 546.75 1,500.00 953.25 36.5 24-55-150-420.0 TRAVEL AND MEETINGS.00.00 1,000.00 1,000.00.0 24-55-150-435.0 BOOKS/PUBLICATIONS/SUBSCRIPTS.00.00 500.00 500.00.0 24-55-150-440.0 PROFESSIONAL DEVELOPMENT 404.55 1,367.87 7,000.00 5,632.13 19.5 24-55-150-460.0 TELEPHONE 543.33 2,426.78 5,400.00 2,973.22 44.9 24-55-150-465.0 COMMUNICATIONS - RADIO.00.00 1,500.00 1,500.00.0 24-55-150-490.0 HEAT, LIGHTS, AND UTILITIES 1,610.03 9,834.99 12,000.00 2,165.01 82.0 24-55-150-491.0 STREET LIGHTS - POWER 1,887.73 11,357.77 23,000.00 11,642.23 49.4 24-55-150-500.0 RENTAL - OFFICE EQUIPMENT 176.93 1,238.51 2,000.00 761.49 61.9 24-55-150-500.1 RENTAL - EQUIPMENT MAINTENANCE.00 301.64 1,500.00 1,198.36 20.1 24-55-150-521.0 RENTAL - EQUIPMENT.00 102,754.33 124,000.00 21,245.67 82.9 24-55-150-540.0 STREET REPAIR - PATCHING 19.10 1,569.61 40,000.00 38,430.39 3.9 24-55-150-541.0 STREET REPAIR - SEALCOAT.00 72.22 15,000.00 14,927.78.5 24-55-150-542.0 STREET REPAIR - ROW MAINT..00 34.91 3,000.00 2,965.09 1.2 24-55-150-543.0 STREET REPAIR - DUST ABATEMENT.00.00 27,000.00 27,000.00.0 24-55-150-546.0 STREET REPAIR - STORM DRAIN.00.00 15,000.00 15,000.00.0 24-55-150-547.0 SIGNS & POSTS 9,322.65 9,692.42 10,000.00 307.58 96.9 24-55-150-548.0 STREET REPAIR - SAND & GRAVEL.00 100.00 10,000.00 9,900.00 1.0 24-55-150-548.1 STREET REPAIR - ROAD SALT.00.00 7,500.00 7,500.00.0 24-55-150-549.0 STREET REPAIR -STREET PAINTING.00.00 35,000.00 35,000.00.0 24-55-150-550.0 STREET REPAIR - LIGHTS.00.00 7,500.00 7,500.00.0 24-55-150-551.0 STREET REPAIR - CRACK SEAL 11,032.50 12,106.00 12,000.00 ( 106.00) 100.9 24-55-150-570.0 REPAIRS - BUILDING AND GROUNDS 2,300.14 3,331.27 4,000.00 668.73 83.3 24-55-150-580.0 REPAIRS - AUTOMOTIVE EQUIPMENT 2,821.89 14,343.76 40,000.00 25,656.24 35.9 24-55-150-590.0 REPAIRS - OTHER EQUIPMENT.00 305.21 2,500.00 2,194.79 12.2 24-55-150-595.0 BAD DEBT.00.00 400.00 400.00.0 TOTAL OPERATING EXPENSE 39,059.22 215,091.00 514,000.00 298,909.00 41.9 CAPITAL EXPENSE 24-55-200-701.0 FACILITY PLAN.00.00 50,000.00 50,000.00.0 24-55-200-702.0 CAPITAL PURCHASES 347,086.15 347,086.15 353,000.00 5,913.85 98.3 TOTAL CAPITAL EXPENSE 347,086.15 347,086.15 403,000.00 55,913.85 86.1 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:30PM PAGE: 29

PUBLIC WORKS & STREETS FUND INTER-FUND TRANSFER EXPENSE 24-55-600-910.0 ADMINISTRATIVE TRANSFER - GF 11,422.00 68,532.00 137,059.00 68,527.00 50.0 24-55-600-915.0 GIS TRANSFER 3,960.00 23,760.00 47,524.00 23,764.00 50.0 24-55-600-972.0 FUND TRANSFER - NETWORK ADMIN 2,228.00 13,368.00 26,741.00 13,373.00 50.0 24-55-600-973.0 FUND TRANSFER - STREETS LOT 18,333.00 109,998.00 220,000.00 110,002.00 50.0 TOTAL INTER-FUND TRANSFER EXPENSE 35,943.00 215,658.00 431,324.00 215,666.00 50.0 TOTAL PUBLIC WORKS & STREETS 500,486.36 1,245,854.47 2,392,802.00 1,146,947.53 52.1 TOTAL FUND REVENUE 27,118.49 947,042.36 2,392,802.00 1,445,759.64 39.6 TOTAL FUND EXPENDITURES 500,486.36 1,245,854.47 2,392,802.00 1,146,947.53 52.1 NET REVENUE OVER EXPENDITURES ( 473,367.87) ( 298,812.11).00 298,812.11.0 CONTINGENCY 24-99-075-100.0 CONTINGENT REVENUE.00.00 100,000.00 100,000.00.0 24-99-750-100.0 CONTINGENT EXPENSE.00.00 100,000.00 100,000.00.0 TOTAL CONTINGENCY.00.00.00.00.0 REV/EXP WITH CONTINGENCY ( 473,367.87) ( 298,812.11).00 298,812.11.0 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:31PM PAGE: 30

BALANCE SHEET MARCH 31, 2018 LIBRARY FUND ASSETS 25-10100 CASH IN THE COMBINED CASH FUND 222,849.94 25-11180 PETTY CASH 134.00 25-11300 LGIP #2992 - TOBIAS BEQUEST 130,169.93 25-11302 SPLIT INTEREST TRUST ASSETS 1,120,367.00 25-11310 ID FIRST BANK - CD 240,000.00 25-12900 PROPERTY TAXES RECEIVABLE 443,369.17 TOTAL ASSETS 2,156,890.04 LIABILITIES AND EQUITY LIABILITIES 25-20200 AP ALLOCATED TO FUNDS 1,826.78 25-21100 DEFERRED REVENUE - PROP TAXES 442,033.09 25-21110 DEFERRED INFLOWS - TRUSTS 1,171,367.00 TOTAL LIABILITIES 1,615,226.87 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 25-29000 FUND BALANCE 480,553.95 REVENUE OVER EXPENDITURES - YTD 61,109.22 BALANCE - CURRENT DATE 541,663.17 TOTAL FUND EQUITY 541,663.17 TOTAL LIABILITIES AND EQUITY 2,156,890.04 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:31PM PAGE: 31

REVENUES WITH COMPARISON TO BUDGET LIBRARY FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT PROPERTY TAX REVENUE 25-30-010-100.0 PROPERTY TAX REVENUE 2,445.38 227,105.94 424,000.00 196,894.06 53.6 25-30-010-900.0 PENALTIES AND INTEREST 72.30 1,141.77 2,040.00 898.23 56.0 TOTAL PROPERTY TAX REVENUE 2,517.68 228,247.71 426,040.00 197,792.29 53.6 FEE REVENUE 25-30-020-100.0 NONRESIDENT LIBRARY CARD FEES 714.02 4,570.76 6,000.00 1,429.24 76.2 25-30-020-200.0 COMPUTER USAGE FEES 5.00 112.50 700.00 587.50 16.1 25-30-020-210.0 COPY MACHINE REVENUE.00 93.00 100.00 7.00 93.0 25-30-020-430.0 COPY/FAX/NOTARY SERVICES 103.93 695.58 1,900.00 1,204.42 36.6 TOTAL FEE REVENUE 822.95 5,471.84 8,700.00 3,228.16 62.9 GRANT REVENUE 25-30-025-200.0 GRANTS.00.00 5,000.00 5,000.00.0 25-30-025-201.0 FOUND - MCCALL HOSPITAL AUX..00.00 350.00 350.00.0 TOTAL GRANT REVENUE.00.00 5,350.00 5,350.00.0 FINES REVENUE 25-30-035-200.0 FINES 253.05 1,161.60 1,900.00 738.40 61.1 TOTAL FINES REVENUE 253.05 1,161.60 1,900.00 738.40 61.1 DONATION REVENUE 25-30-040-970.0 PRIVATE CONTRIBUTIONS.00 250.00 1,000.00 750.00 25.0 25-30-040-971.0 FRIENDS CONTRIBUTIONS.00 215.74 3,000.00 2,784.26 7.2 25-30-040-973.0 FILM SOCIETY.00 990.96 800.00 ( 190.96) 123.9 25-30-040-974.0 VIDEO CIRCUIT DUES.00 700.00 840.00 140.00 83.3 25-30-040-975.0 CONTRIBUTIONS - BUILDING FUND 8.00 23,580.62.00 ( 23,580.62).0 TOTAL DONATION REVENUE 8.00 25,737.32 5,640.00 ( 20,097.32) 456.3 INTEREST REVENUE 25-30-045-100.0 INTEREST REVENUE 362.18 1,646.73 1,412.00 ( 234.73) 116.6 TOTAL INTEREST REVENUE 362.18 1,646.73 1,412.00 ( 234.73) 116.6 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:31PM PAGE: 32

REVENUES WITH COMPARISON TO BUDGET LIBRARY FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT CARRY FORWARD REVENUE 25-30-055-998.0 CARRY FORWARD.00.00 12,000.00 12,000.00.0 TOTAL CARRY FORWARD REVENUE.00.00 12,000.00 12,000.00.0 OTHER REVENUE 25-30-070-100.0 LOCAL OPTION TAX.00.00 62,986.00 62,986.00.0 25-30-070-900.0 MISCELLANEOUS REVENUE 72.59 767.88 700.00 ( 67.88) 109.7 25-30-070-990.0 CASH OVER\(SHORT) 1.16 17.82.00 ( 17.82).0 25-30-070-995.0 BAD DEBT RECOVERY.00 149.90.00 ( 149.90).0 TOTAL OTHER REVENUE 73.75 935.60 63,686.00 62,750.40 1.5 TOTAL FUND REVENUE 4,037.61 263,200.80 524,728.00 261,527.20 50.2 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:31PM PAGE: 33

LIBRARY FUND LIBRARY DEPARTMENT PERSONNEL EXPENSE 25-57-100-110.0 SALARIES AND WAGES 14,721.93 89,733.36 196,610.00 106,876.64 45.6 25-57-100-147.0 FICA 878.30 5,685.16 12,190.00 6,504.84 46.6 25-57-100-148.0 MEDICARE 205.42 1,329.64 2,851.00 1,521.36 46.6 25-57-100-149.0 RETIREMENT - PERSI 1,506.73 9,815.55 20,200.00 10,384.45 48.6 25-57-100-150.0 WORKER'S COMPENSATION 36.77 376.05 648.00 271.95 58.0 25-57-100-151.0 HEALTH INSURANCE 2,518.07 17,368.32 35,862.00 18,493.68 48.4 25-57-100-152.0 DENTAL INSURANCE 113.42 680.52 1,267.00 586.48 53.7 25-57-100-154.0 UNEMPLOYMENT.00.00 1,500.00 1,500.00.0 25-57-100-157.0 LIFE INSURANCE 25.20 151.20 283.00 131.80 53.4 25-57-100-158.0 EMPLOYEE GOLF PASS.00.00 300.00 300.00.0 25-57-100-160.0 EMPLOYEE RECOGNITION.00 117.70 350.00 232.30 33.6 25-57-100-210.0 RESERVE FOR HEALTHCARE.00.00 5,269.00 5,269.00.0 TOTAL PERSONNEL EXPENSE 20,005.84 125,257.50 277,330.00 152,072.50 45.2 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:31PM PAGE: 34

LIBRARY FUND OPERATING EXPENSE 25-57-150-200.0 OFFICE SUPPLIES 26.48 194.67 1,000.00 805.33 19.5 25-57-150-210.0 DEPARTMENT SUPPLIES.00 679.30 3,600.00 2,920.70 18.9 25-57-150-234.0 SOFTWARE.00 378.19 480.00 101.81 78.8 25-57-150-240.0 MINOR EQUIPMENT 79.99 86.98 2,400.00 2,313.02 3.6 25-57-150-280.0 LICENSES AND PERMITS.00.00 320.00 320.00.0 25-57-150-300.0 PROFESSIONAL SERVICES 2,520.77 17,999.00 28,000.00 10,001.00 64.3 25-57-150-400.0 ADVERTISING/LEGAL PUBLICATIONS.00.00 200.00 200.00.0 25-57-150-420.0 TRAVEL AND MEETINGS 7.53 177.85 900.00 722.15 19.8 25-57-150-430.0 DUES AND SUBSCRIPTIONS 60.00 80.00 800.00 720.00 10.0 25-57-150-435.0 BOOKS/PUBLICATIONS/SUBSCRIPTS 690.72 5,372.80 14,000.00 8,627.20 38.4 25-57-150-436.0 OCLC SUBSCRIPTION.00.00 1,650.00 1,650.00.0 25-57-150-440.0 PROFESSIONAL DEVELOPMENT.00.00 1,000.00 1,000.00.0 25-57-150-450.0 CLEANING AND CUSTODIAL 87.16 324.12 1,500.00 1,175.88 21.6 25-57-150-460.0 TELEPHONE 53.16 318.69 700.00 381.31 45.5 25-57-150-461.0 CABLEONE INTERNET SERVICES 77.45 464.70 800.00 335.30 58.1 25-57-150-462.0 AUDIO VISUAL MATERIALS.00 345.90 1,400.00 1,054.10 24.7 25-57-150-462.1 VIDEO CIRCUIT LIBRARY.00 279.59 800.00 520.41 35.0 25-57-150-463.0 FILM SOCIETY PROGRAM.00 875.86 2,000.00 1,124.14 43.8 25-57-150-464.0 PERIODICALS.00 442.00 1,500.00 1,058.00 29.5 25-57-150-465.0 CHILDREN'S BOOKS 252.73 1,121.74 1,500.00 378.26 74.8 25-57-150-467.0 YOUNG ADULT MATERIALS 113.67 627.42 1,500.00 872.58 41.8 25-57-150-468.0 FRIENDS BOOKS.00 199.76 3,000.00 2,800.24 6.7 25-57-150-469.0 PROGRAMMING SUPPLIES 31.49 590.56 1,800.00 1,209.44 32.8 25-57-150-490.0 HEAT, LIGHTS, AND UTILITIES 457.99 3,599.72 6,000.00 2,400.28 60.0 25-57-150-500.0 RENTAL - OFFICE EQUIPMENT.00 490.60 1,180.00 689.40 41.6 25-57-150-500.1 RENTAL - EQUIPMENT MAINTENANCE.00 203.40 500.00 296.60 40.7 25-57-150-570.0 REPAIRS - BUILDING AND GROUNDS 142.48 719.23 20,986.00 20,266.77 3.4 TOTAL OPERATING EXPENSE 4,601.62 35,572.08 99,516.00 63,943.92 35.8 CAPITAL EXPENSE 25-57-200-700.0 LIBRARY EXPANSION.00.00 60,000.00 60,000.00.0 TOTAL CAPITAL EXPENSE.00.00 60,000.00 60,000.00.0 INTER-FUND TRANSFER EXPENSE 25-57-600-910.0 ADMINISTRATIVE TRANSFER - GF 2,782.00 16,692.00 33,389.00 16,697.00 50.0 25-57-600-915.0 GIS TRANSFER 261.00 1,566.00 3,136.00 1,570.00 49.9 25-57-600-972.0 FUND TRANSFER - NETWORK ADMIN 3,834.00 23,004.00 46,007.00 23,003.00 50.0 TOTAL INTER-FUND TRANSFER EXPENSE 6,877.00 41,262.00 82,532.00 41,270.00 50.0 TOTAL LIBRARY DEPARTMENT 31,484.46 202,091.58 519,378.00 317,286.42 38.9 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:31PM PAGE: 35

LIBRARY FUND GRANT EXPENSES GRANTS 25-60-250-670.0 GRANTS.00.00 5,000.00 5,000.00.0 25-60-250-674.0 FOUND - GRANTS.00.00 350.00 350.00.0 TOTAL GRANTS.00.00 5,350.00 5,350.00.0 TOTAL GRANT EXPENSES.00.00 5,350.00 5,350.00.0 TOTAL FUND REVENUE 4,037.61 263,200.80 524,728.00 261,527.20 50.2 TOTAL FUND EXPENDITURES 31,484.46 202,091.58 524,728.00 322,636.42 38.5 NET REVENUE OVER EXPENDITURES ( 27,446.85) 61,109.22.00 ( 61,109.22).0 CONTINGENCY 25-99-075-100.0 CONTINGENT REVENUE.00.00 50,000.00 50,000.00.0 25-99-750-100.0 CONTINGENT EXPENSE.00.00 50,000.00 50,000.00.0 TOTAL CONTINGENCY.00.00.00.00.0 REV/EXP WITH CONTINGENCY ( 27,446.85) 61,109.22.00 ( 61,109.22).0 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:31PM PAGE: 36

BALANCE SHEET MARCH 31, 2018 RECREATION FUND ASSETS 28-10100 CASH IN THE COMBINED CASH FUND 588,304.36 28-12900 PROPERTY TAXES RECEIVABLE 241,351.15 28-13050 GRANTS RECEIVABLE 10,847.62 TOTAL ASSETS 840,503.13 LIABILITIES AND EQUITY LIABILITIES 28-20200 AP ALLOCATED TO FUNDS 9,361.97 28-21100 DEFERRED REVENUE - PROP TAXES 240,617.34 28-21110 DEFERRED INFLOWS - GRANTS 20,340.00 TOTAL LIABILITIES 270,319.31 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 28-29000 FUND BALANCE 478,274.52 REVENUE OVER EXPENDITURES - YTD 91,909.30 BALANCE - CURRENT DATE 570,183.82 TOTAL FUND EQUITY 570,183.82 TOTAL LIABILITIES AND EQUITY 840,503.13 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:31PM PAGE: 37

REVENUES WITH COMPARISON TO BUDGET RECREATION FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT PROPERTY TAX REVENUE 28-30-010-100.0 PROPERTY TAXES 1,343.23 124,747.57 232,900.00 108,152.43 53.6 28-30-010-900.0 PENALTIES AND INTEREST 39.71 627.16 1,180.00 552.84 53.2 TOTAL PROPERTY TAX REVENUE 1,382.94 125,374.73 234,080.00 108,705.27 53.6 LICENSE & PERMIT REVENUE 28-30-015-430.0 CONCESSIONAL USE PERMIT.00.00 7,300.00 7,300.00.0 TOTAL LICENSE & PERMIT REVENUE.00.00 7,300.00 7,300.00.0 FEE REVENUE 28-30-020-100.0 PARKS RENTAL FEES.00 1,600.00 3,500.00 1,900.00 45.7 28-30-020-120.0 OVERNIGHT PARKING FEE.00 60.00 1,000.00 940.00 6.0 28-30-020-140.0 MOUNTAIN BIKING.00.00 2,200.00 2,200.00.0 28-30-020-160.0 YOUTH TENNIS.00.00 3,000.00 3,000.00.0 28-30-020-180.0 SOFTBALL TOURNAMENTS.00.00 1,200.00 1,200.00.0 28-30-020-190.0 YOUTH BALL SPONSORSHIP 1,750.00 1,750.00 5,000.00 3,250.00 35.0 28-30-020-210.0 YOUTH SKATEBOARDING.00.00 1,200.00 1,200.00.0 28-30-020-220.0 OTHER PROGRAMS 323.39 2,971.10 9,000.00 6,028.90 33.0 28-30-020-230.0 YOUTH BASKETBALL.00 1,920.64 1,500.00 ( 420.64) 128.0 28-30-020-240.0 YOUTH BASEBALL/SOFTBALL.00 ( 4.46) 4,000.00 4,004.46 (.1) 28-30-020-260.0 ADULT SOFTBALL LEAGUE.00 56.07 4,000.00 3,943.93 1.4 28-30-020-280.0 RECREATION CARDS.00.00 300.00 300.00.0 TOTAL FEE REVENUE 2,073.39 8,353.35 35,900.00 27,546.65 23.3 GRANT REVENUE 28-30-025-113.0 STATE - IDPR - ROAD & BRIDGE.00.00 17,866.00 17,866.00.0 28-30-025-200.0 FOUND.- ARBOR DAY.00.00 300.00 300.00.0 TOTAL GRANT REVENUE.00.00 18,166.00 18,166.00.0 DONATION REVENUE 28-30-040-970.0 PRIVATE CONTRIBUTIONS.00.00 1,000.00 1,000.00.0 28-30-040-971.0 PRIVATE CONTR-CENT. PARK PAVER.00 300.00 3,000.00 2,700.00 10.0 TOTAL DONATION REVENUE.00 300.00 4,000.00 3,700.00 7.5 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:31PM PAGE: 38

REVENUES WITH COMPARISON TO BUDGET RECREATION FUND PERIOD ACTUAL YTD ACTUAL BUDGET VARIANCE PCNT INTEREST REVENUE 28-30-045-100.0 INTEREST REVENUE 563.46 2,912.04 2,116.00 ( 796.04) 137.6 TOTAL INTEREST REVENUE 563.46 2,912.04 2,116.00 ( 796.04) 137.6 APPROPRIATED FUND BALANCE 28-30-050-997.0 APPROPRIATED FUND BALANCE.00.00 35,000.00 35,000.00.0 TOTAL APPROPRIATED FUND BALANCE.00.00 35,000.00 35,000.00.0 CARRY FORWARD REVENUE 28-30-055-998.0 CARRY FORWARD.00.00 100,000.00 100,000.00.0 TOTAL CARRY FORWARD REVENUE.00.00 100,000.00 100,000.00.0 INTER-FUND TRANSFER REVENUE 28-30-060-970.0 PARKS TRANSFER - FROM GF 53,952.00 323,712.00 647,418.00 323,706.00 50.0 28-30-060-982.0 CIP TRANSFER FROM G.F..00 40,000.00 135,500.00 95,500.00 29.5 TOTAL INTER-FUND TRANSFER REVENUE 53,952.00 363,712.00 782,918.00 419,206.00 46.5 OTHER REVENUE 28-30-070-100.0 LOCAL OPTION TAX.00 13,500.03 138,500.00 124,999.97 9.8 28-30-070-110.0 RENTS & ROYALTIES.00 12,142.00 13,500.00 1,358.00 89.9 28-30-070-410.0 IDAHO FUEL TAX REFUND 83.50 145.50 250.00 104.50 58.2 28-30-070-900.0 MISCELLANEOUS REVENUE.00 1,020.00.00 ( 1,020.00).0 28-30-070-980.0 SALES OF SURPLUS PROPERTY.00.00 1,500.00 1,500.00.0 28-30-070-990.0 CASH OVER\(SHORT) (.08) ( 2.98).00 2.98.0 TOTAL OTHER REVENUE 83.42 26,804.55 153,750.00 126,945.45 17.4 TOTAL FUND REVENUE 58,055.21 527,456.67 1,373,230.00 845,773.33 38.4 FOR ADMINISTRATION USE ONLY 50 % OF THE FISCAL YEAR HAS ELAPSED 04/16/2018 01:31PM PAGE: 39