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

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

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Table of Contents Introduction City Administrator s Transmittal Letter...7 Organizational Chart...13 Fund 101 General Fund... 15 Reconciliation of Fund Balance...17 General Fund Revenues...21 General Fund Expenditures...23 Other Funds... 31 Other Funds Revenue and Expenses...33 Fund 406 Information...43 Fund 601 Water Fund... 53 Reconciliation of Fund Balance...55 Water Fund Revenue and Expenses...57 Fund 602 Sewer Fund... 59 Reconciliation of Fund Balance...61 Sewer Fund Revenue and Expenses...63 Fund 607 Cemetery Fund... 65 Cemetery Fund Revenue and Expenses...67 Fund 609 Liquor Fund... 69 Reconciliation of Fund Balance...71 2018 On Sale Revenue and Expenses...73 Historical Off Sale Revenue and Expenses...75 Fund 755 Hooked on Fishing & Fund 760 Sounds of Spirit Lake... 79 Get Hooked on Fishing Revenue and Expenses...81 Resolution No. 2018001: Adopting the Preliminary 2018 Tax Levy...83 Resolution No. 2018002: Adopting the Final Tax Levy...87 Resolution No. 2018003: Adopting a Budget for the City of Menahga, Minnesota for the Fiscal Year Beginning January 1, 2018, and ending December 31, 2018...91 Resolution No. 2018004: Adopting the City of Menahga Pay Plan...95 Resolution No. 2018005: Adopting the City of Menahga Fee Schedule for the Fiscal Year Beginning January 1, 2018, and Ending December 31, 2018...101 Page 5 of 110

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City of Menahga The Gateway to the Pines 115 2 nd Street NE PO Box C Menahga, MN 56464 2185644557 www.cityofmenahga.com To: Mayor and Council Members From: Janette Bower, City Administrator Re: 2018 Budget Date: December 4, 2017 The following documents comprise the 2018 Final Budget. Please note the 2017 Actual numbers are year to date (December 1, 2017). In addition to the financial information, some items to note are: General Fund Information: 2018 Revenues and Expenditures General Fund Revenues: 2018 General Fund revenues prior to the levy are: $ 632,293.00 2018 appropriation from the Unassigned Fund Balance: $ 25,000 2018 General Fund Revenues: $ 657,293.00 General Fund Expenditures: The 2018 General Fund expenditures are: $ 989,722.00 2018 General Fund Expenditures: $ 989,722.00 2018 Levy: Expenditures: $ 989,722.00 (minus) Revenues: $ 657,293.00 2018 General Fund Levy: $ 332,429.00 Percentage increase the adopted 2017 levy: 1.55% Changes in General Fund Revenue All line item amounts are calculated based on a three year historical trend, along with any known numbers. The following General Fund line items were changed for 2018: 1010000031030 Current Mobile Home Tax slight increase based on historical trend; 1010000031900 Penalties and Interest Delinquent Tax slight increase based on historical trend; 1010000032110 Alcoholic Beverage License decrease based on the decrease in amount of requested special event licenses; Page 7 of 110

1010000033401 Local Government Aid increased by $14,196 to $372,135; 1010000033420 Fire State Aid the actual amount is not known until October 2018. The amount budgeted is based on conservative historical trends; 1010000033630 Fire Contract increased based on historical trends; 1010000034206 Fire Call Charges increase due to increased contract amount; 1010000034780 Park Fees increase due to increased rates and usage; 1010000034785 Dump Station Fees increase due to increased rates and usage; 1010000035101 Fines & Forfeitures decrease due to historical trend; 1010000035105 Administrative Citations new line item for citations. Note: a portion of the income must be used to support the police department. 1010000036200 Interest Earnings increase due to anticipated gains in investments; 1010000036210 General Interest increase due to anticipated gains in investments; 1014212036230 Contributions and Donations this line item was previously used for Hooked on Fishing. Hooked on Fishing revenue is now in line item 7550000036230. This change was made at the recommendation of the auditors; 1014220036235 Refunds & Reimbursements this line item funds Fire Department training. The decrease is due to the decreased amount of funds available through Minnesota Board of Firefighter Training and Education. Changes in General Fund Expenditures The following line items were changed for 2018: Planning Commission new department code to support Planning Commission activities. City Administration: 10141400101 Salaries increase due to step increases; 10141400102 Admin Salary In increase due to overall salary increases; 10141400121 PERA increase due to overall salary increases; 10141400122 Social Security increase due to overall salary increases; 10141400128 Medicare increase due to overall salary increases; 10141400131 Employer Paid Health increased to accommodate seven percent premium increase; 10141400200 Office Supplies slight increase for increased office supplies; 10141400305 Professional Services increase due to historical trends; 10141400331 Travel & Conference this line item includes funding for education. The educational opportunities include NJPA, LMC, Minnesota Clerks & Finance Officer, and IIMC Conferences, etc. 10141400XXX Economic Development new line item to support economic development activities. Elections: 10141410101 Salaries increased for the 2018 election; 10141410350 Printing & Publishing increased for the 2018 election; 10141410430 Miscellaneous Expense increased for the 2018 election; 10141410500 Capital Outlay increased for the 2018 election. Contractual Services: 10141500301 Auditing Services decrease due to new contract; 10141500309 Computer Support Services increased due to server upgrade. Page 8 of 110

Government Buildings: 10141940220 Repair & Maintenance increase due to anticipated repair needs; 10141940381 Electric Utilities decrease based on usage; 10141940382 Water/Sewer Utilities decrease based on usage; 10141940580 Other Equipment decrease based on decreased need. Police Department: 10142110101 Salaries increase due to step increases; 10142110104 Admin Salaries increase due to overall salary increases; 10142110122 Social Security increased to pay for parttime officers who are not a part of PERA; 10142110131 Employer Paid Health increased to accommodate seven percent premium increase; 10142110134 Employer Paid Life slight increase for additional parttime officers; 10142110220 Repair & Maintenance slight increase for anticipated repair and maintenance; 10142110331 Travel & Conference slight increase for educational opportunities; 10142110417 Animal Control Costs decreased based on historical trends; 10142110433 Dues and Subscriptions increased to pay for fees associated with the SWAT program; 10142110437 Licenses & Permits increase based on historical trends; 10142110990 Transfer Out decrease in transfer amount. Remainder of squad car funding is from unallocated funds. Hooked on Fishing: 10142120210 Operating Supplies this line item was previously used for Hooked on Fishing. Hooked on Fishing expenditures are now located in line item 75542120210. This change was made at the recommendation of the auditors. Fire Department: 10142200104 Admin Salaries increase is due to a change in the admin salary calculation; 10142200331 Travel & Conference decrease due to lower level of reimbursement by Minnesota Board of Firefighter Training and Education; 10142200990 Transfer Out this transfer is the revenue received from 10100000 34206 Fire Call Charges. The revenue is transferred to the Fire Department equipment fund as specified in the fire contracts with the Townships. Street Department: 10143100101 Salaries increase due to step increases; 10143100104 Admin Salaries increase due to overall salary increases; 10143100121 PERA increase due to overall salary increases; 10143100122 Social Security increase due to overall salary increases; 10143100128 Medicare increase due to overall salary increases; 10143100131 Employer Paid Health increased to accommodate seven percent premium increase; 10143100220 Repair & Maintenance increase due to the anticipation of additional needed repairs; 10143100350 Printing & Publishing slight increase based on historical trends; 10143100383 Gas Utilities increase based on usage; Page 9 of 110

10143100500 Capital Outlay increase based on possible needs to purchase equipment; 10143100610 Interest (Loan Payment) eliminated due to paying off grader; 10143100990 Transfer Out eliminated due to pay off grader. Street Lighting: 10143160220 Repair & Maintenance small increase to cover repairs. City Beach: 10145120122 Social Security increase due to overall salary increases; 10145120128 Medicare increase due to overall salary increases; 10145120131 Employer Paid Health increased to accommodate seven percent premium increase; 10145120210 Operating Supplies increased to meet the greater demand for supplies; 10145120220 Repair & Maintenance increased to meet repair needs; 10145120325 Internet increase based on cost; 10145120331 Travel & Conference line item is used to reimburse life guards for obtaining certification. City Park: 10145200101 Salaries increase due to step increases; 10145200121 PERA increase due to overall salary increases; 10145200122 Social Security increase due to overall salary increases; 10145200128 Medicare increase due to overall salary increases; 10145200131 Employer Paid Health increased to accommodate seven percent premium increase; 10145200210 Operating Supplies increased to purchase additional needed supplies; 10145200200 Repair & Maintenance increased in anticipation of needed repairs; 10145200325 Internet increased based on cost. Unallocated Expenses: 10149200367 Workers Compensation increased due to anticipated premium increase. Health Insurance Premiums The budget includes a seven percent increase in the health insurance premiums. This is a concrete number, provided by our health insurance broker. Pay Plan There are two changes to the Pay Plan. The first provides for oncall compensation for those employees who are officially oncall. The affected departments are Police and Public Works. Currently, the Police Department receives oncall compensation but the Public Works Department does not. Please see On Call Time on the attached Pay Plan. The second change is the addition of a parttime, oncall employee in Public Works. Funding for the position is split equally in the water and sewer funds. Currently, one public works employee works each weekend and is oncall throughout the week to respond to any issues. There is always a second employee who is unofficially oncall to assist the actual oncall person. Because there are only three employees, the official and unofficial oncall scenarios cause each employee to technically only have one weekend off per month. The addition of the parttime, oncall employee allows the existing employees to be officially off when they are not scheduled Page 10 of 110

for oncall and allows the new person to assist the oncall person. This assistance is necessary because two employees are required to pull and fix pumps. Pulling and fixing pumps is what most of the callout time is spent on. The new person will also assist the Department where needed. There are no step increases in the 2018 Pay Plan. They are the same as the 2017 Plan. 406 Fund Police Squad Car Purchase Included in the budget are the funds to replace the Chief s car with a new squad car. The approximate cost for a new car is $42,000. The Police 406 Fund does not have this amount in the fund. At the bottom of the Fund 406 Police Department information sheet is an area titled 2018 Transfers and Purchases. To accommodate the purchase, the 2018 General Fund will transfer $10,000 to the Police 406 fund and an internal transfer in the amount of $30,000 from Unallocated 406 will occur. These two transfers will provide the ability to purchase the car. City Servers Also included in the budget is a significant upgrade to the City s server system. West Central Telephone Association (West Central) proposes a virtual platform to address our server needs. All servers are hosted by and located in West Central. There are significant advantages to this type of environment. Servers are no longer be housed in City Hall, freeing up space. Also, when the City Hall server goes down, we do not have an IT person who can fix the problem. West Central does assist us but since the servers are not theirs, West Central is truly not responsible to resolve the issues. Another advantage is that all of our documents and network software programs are securely housed in the virtual server and housed off site. If there are any issues with the servers, it is West Central s responsibility to fix them. The virtual platform links City Hall, and all departments in City Hall, with the Liquor Store. The Liquor Store currently does not have any type of backup system for their computers. The virtual platform eliminates the need for the City to purchase and upgrade servers. The City pays the same monthly service fee and if servers are needed, they are purchased and owned by West Central. Water/Sewer Funds As recommended by the Utility Rate Study, the utility rates have been increased as follows: Monthly Water Rates (Each account is charged a meter base rate and a usage rate) 2017 2018 Monthly base rate for all users: $ 14.52 $ 15.39 Monthly usage rate for all users: 0 2,000 gallons (per gallon) $.00244 $.00258 2,001 4,000 gallons (per gallon) $.00305 $.00323 Over 4,000 gallons (per gallon) $.00411 $.00436 Bulk water rate per 1,000 gallons $ 10.00 Page 11 of 110

Monthly Waste Water Rates (Each account is charged a meter base rate and a usage rate) 2017 2018 Monthly base rate for all users: $ 13.80 $ 13.91 Monthly usage rate for all users (per gallon): $.00327 $.00339 Monthly debt service fee: Residential $ 13.00 $ 13.00 Multifamily per meter $ 12.00 $ 12.00 Commercial/Institutional/Nursing Home per meter $ 17.00 $ 17.00 Liquor Fund The Liquor Fund has been divided between ON and OFF sale. This division will provide a more accurate picture of the activities of each area of the fund. The 2017 revenue/expense information is included for historical purposes. Page 12 of 110

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

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Reconciliation of Fund Balance Fund 101 General Fund 2015 2016 2017 2018 Total Revenues $ 1,217,539.31 $ 1,139,147.71 $ 728,190.15 $ 989,722.00 Total Expenditures $ 1,140,110.57 $ 1,181,341.93 $ 807,684.03 $ 989,722.00 Fiscal Year 2017 General Fund: 2016 Unassigned Fund Balance (audited amount): $ 491,094.00 Budgeted operating revenues: $ 926,255.00 Budgeted operating expenditures: $ 926,255.00 Resolution No. 2017001 A $ (15,000) Estimated adjustment to fund balance: $ (15,000) Estimated unassigned fund balance: $ 476,094.00 Fiscal Year 2018 General Fund: Budgeted operating revenues: $ 989,722.00 Budgeted operating expenditures: $ 989,722.00 Estimated adjustment to fund balance: $ (25,000) Estimated unassigned fund balance: $ 451,094.00 Page 17 of 110

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$337,714.00 $347,879.00 $357,939.00 $372,135.00 General Fund Revenues 2017 Adopted Revenue 2018 Revenue $52,946.00 $54,168.00 $15,800.00 $19,500.00 $11,600.00 $11,975.00 $51,791.00 $60,000.00 $87,500.00 $87,500.00 $6,865.00 $7,465.00 $4,100.00 $4,100.00 General Fund Expenditures Unallocated Expenses City Park City Beach Seal Coating Street Lighting Streets Disaster Fire Police Government Buildings Contractual Services Elections City Administration Planning Commission Mayor and Council $ $50,000.00 $100,000.00 $150,000.00 $200,000.00 $250,000.00 $300,000.00 $350,000.00 2018 Expenditures 2017 Adopted Expenditures Page 19 of 110

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2018 General Fund Revenue General Fund Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 1010000031010 Current Ad Valorem Taxes $ 313,950.00 $ 296,243.42 $ 322,414.00 $ 302,669.97 $ 332,429.00 R 1010000031020 Delinquent Ad Valorem Taxes $ 9,584.77 $ 11,474.68 $ 15,000.00 $ 4,278.34 $ 15,000.00 R 1010000031030 Current Mobile Home Tax $ 176.04 $ 228.50 $ 100.00 $ 135.21 $ 150.00 R 1010000031031 Delinquent Mobile Home Tax $ 62.43 $ 154.59 $ 100.00 $ $ 100.00 R 1010000031051 Forfeited Land & Specials $ 1,506.25 $ $ $ $ R 1010000031810 WCTA Franchise Fees $ 500.00 $ 500.00 $ 500.00 $ 500.00 $ 500.00 R 1010000031900 Penalties and Interest DelTax $ 221.40 $ 212.92 $ 100.00 $ 225.46 $ 200.00 R 1010000032110 Alcoholic Beverage License $ 425.00 $ 325.00 $ 325.00 $ 325.00 $ 200.00 R 1010000032210 Zoning Permits $ 630.00 $ 990.00 $ 650.00 $ 750.00 $ 650.00 R 1010000032240 Dog Licenses $ 160.00 $ 120.49 $ 125.00 $ 135.00 $ 125.00 R 1010000033401 Local Government Aid $ 354,266.00 $ 356,723.00 $ 357,939.00 $ 178,969.50 $ 372,135.00 R 1010000033409 Market Value Credit $ 141.40 $ 330.56 $ 125.00 $ 158.87 $ 125.00 R 1010000033410 State Aid PERA $ 13,061.00 $ 13,061.00 $ 13,061.00 $ 6,530.50 $ 13,061.00 R 1010000033411 Spec Assess Penalty/Interest $ 173.83 $ $ $ $ R 1010000033412 State/Fed Grants $ $ 174,381.00 $ $ $ R 1010000033413 MN DOT Const & Maint Roads $ 23,027.00 $ $ $ 7,320.00 $ R 1010000033416 Police Training Reimbursement $ 2,860.32 $ 2,360.39 $ 1,500.00 $ 1,512.63 $ 1,500.00 R 1010000033419 Fire Relief Assn.Funds $ $ $ $ $ R 1010000033420 Fire State Aid $ 14,972.86 $ 13,732.38 $ $ 13,680.62 $ 10,000.00 R 1010000033421 Police State Aid $ 2,252.65 $ 24,372.79 $ 22,000.00 $ 25,191.89 $ 22,000.00 R 1010000033422 Other State Grants $ $ $ $ $ R 1010000033423 DNR Grant Fire Dept $ $ $ $ $ R 1010000033425 DNR Grant City $ $ $ $ $ R 1010000033630 Fire Contracts $ 49,579.00 $ 45,394.00 $ 51,791.00 $ 45,394.00 $ 55,000.00 R 1010000034104 Nursing HomeIn Lieu of Taxes $ 15,000.00 $ 15,000.00 $ 25,000.00 $ 25,000.00 $ 25,000.00 R 1010000034206 Fire Call Charges $ 11,250.00 $ 7,265.00 $ $ 5,960.00 $ 5,000.00 R 1010000034720 Swimming Lesson Fees $ $ $ $ $ R 1010000034780 Park Fees $ 14,551.79 $ 16,556.51 $ 15,000.00 $ 19,506.46 $ 18,500.00 R 1010000034785 Dump Station Fees $ 834.81 $ 1,005.79 $ 800.00 $ 1,464.71 $ 1,000.00 R 1010000034800 Snow Plow/Grade/Sweeping $ 2,400.00 $ 2,400.00 $ 2,400.00 $ $ 2,400.00 R 1010000034955 Miscellaneous Receipts $ 1,061.58 $ 2,878.38 $ 500.00 $ 539.60 $ 500.00 R 1010000034956 Sale of Land & Property $ $ $ $ 5,150.00 $ R 1010000034960 Head Start Improve Revenue $ 1,200.00 $ 1,409.99 $ 1,200.00 $ $ 1,200.00 R 1010000035101 Fines & Forfeitures $ 8,227.87 $ 8,433.74 $ 10,000.00 $ 6,753.14 $ 7,500.00 R 1010000035104 Dog Pound Fines $ 60.00 $ $ 100.00 $ 135.00 $ 100.00 R 1010000036200 Interest Earnings $ 938.96 $ 551.05 $ 5,500.00 $ 6,904.15 $ 6,000.00 R 1010000036206 Fire Interest $ 9.34 $ 9.26 $ 15.00 $ $ 15.00 R 1010000036210 General Interest $ 283.07 $ 284.07 $ 250.00 $ 261.61 $ 350.00 R 1010000036211 Fire Equipment Interest $ 1,109.46 $ 1,293.49 $ 1,000.00 $ 1,277.93 $ 1,000.00 R 1010000036227 Beach Improv. Donations $ $ 3,500.00 $ $ $ Page 21 of 110

2018 General Fund Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 1010000036228 Police Forfeiture Money $ $ $ $ $ R 1010000036230 Contributions and Donations $ 3,575.00 $ 80.00 $ $ 2,070.00 $ R 1010000036231 Police Open Car Doors $ 10.00 $ $ $ 50.00 $ R 1010000036233 ECPN Reimbursement $ 275,000.00 $ 19,673.85 $ $ $ R 1010000036234 Refunds Insurance $ 278.18 $ $ $ $ R 1010000036235 Refunds & Reimbursements $ 747.96 $ $ $ $ R 1010000036236 Insurance Proceeds $ 3,800.00 $ 8,953.75 $ $ $ R 1010000036237 LMC Insurance Dividends $ 11,705.00 $ 18,075.00 $ 4,000.00 $ $ 4,000.00 R 1010000036238 Dividends/Patronage $ 613.77 $ 986.59 $ 950.00 $ 1,523.41 $ 950.00 R 1010000039101 Sales of General Fixed Assets $ 5,306.00 $ 13,401.00 $ $ 2,607.00 $ R 1010000039202 Transfer from Water Fund $ $ $ $ $ R 1010000039203 Transfer from Sewer Fund $ $ $ $ $ R 1010000039204 Transfer from Liquor Fund $ 60,000.00 $ 60,000.00 $ 62,500.00 $ 57,291.67 $ 62,500.00 R 1010000039310 Bond Proceeds $ $ $ $ $ R 1010000099000 Transfer In $ $ $ $ $ R 1014211536228 Police Forfeiture Money $ 3,307.50 $ 220.00 $ $ $ R 1014212035105 Administrative Citations $ $ $ $ $ 3,000.00 R 1014212036230 Contributions and Donations $ 3,825.58 $ 3,365.00 $ 3,500.00 $ $ R 1014220036235 Refunds & Reimbursements $ 4,893.49 $ 13,200.52 $ 7,810.00 $ 9,798.00 $ 2,532.00 Total: $ 1,217,539.31 $ 1,139,147.71 $ 926,255.00 $ 734,069.67 $ 989,722.00 Page 22 of 110

2018 General Fund Expenditures 41110 Mayor and Council 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10141110101 Salaries $ 10,750.00 $ 10,810.00 $ 12,600.00 $ $ 12,600.00 E 10141110122 Social Security $ 666.50 $ 670.22 $ 800.00 $ $ 800.00 E 10141110128 Medicare $ 155.89 $ 156.76 $ 200.00 $ $ 200.00 E 10141110131 Employer Paid Health $ $ $ $ $ E 10141110134 Employer Paid Life $ 171.99 $ 166.56 $ 200.00 $ 152.68 $ 200.00 E 10141110331 Travel & Conference $ 1,552.10 $ 1,010.98 $ 2,000.00 $ 1,256.11 $ 2,000.00 E 10141110367 Workers Compensation $ $ $ $ $ E 10141110430 Miscellaneous Expense $ $ $ $ 135.60 $ E 10141110433 Dues and Subscriptions $ 30.00 $ 30.00 $ $ 30.00 $ Total Mayor and Council: $ 13,326.48 $ 12,844.52 $ 15,800.00 $ 1,574.39 $ 15,800.00 41200 Planning Commission 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10141200101 Salaries $ $ $ $ $ 3,000.00 E 10141200122 Social Security $ $ $ $ $ 200.00 E 10141200128 Medicare $ $ $ $ $ 100.00 E 10141200131 Employer Paid Health $ $ $ $ $ E 10141200134 Employer Paid Life $ $ $ $ $ 200.00 E 10141200331 Travel & Conference $ $ $ $ $ 1,000.00 E 10141200367 Workers Compensation $ $ $ $ $ E 10141200430 Miscellaneous Expense $ $ $ $ $ E 10141200433 Dues and Subscriptions $ $ $ $ $ 350.00 Total Planning Commission: $ $ $ $ $ 4,850.00 41400 City Administration 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10141400101 Salaries $ 119,127.12 $ 134,331.31 $ 128,960.00 $ 114,268.19 $ 132,000.00 E 10141400102 Admin Salary In $ (34,225.00) $ (34,970.00) $ (42,990.00) $ (39,737.50) $ (43,750.00) E 10141400105 Unemployment $ $ $ $ $ E 10141400121 PERA $ 8,791.36 $ 9,533.79 $ 9,700.00 $ 9,010.63 $ 9,800.00 E 10141400122 Social Security $ 7,564.13 $ 8,227.54 $ 8,000.00 $ 6,506.88 $ 8,200.00 E 10141400128 Medicare $ 1,680.01 $ 1,924.08 $ 1,875.00 $ 1,631.68 $ 2,000.00 E 10141400131 Employer Paid Health $ 32,109.07 $ 28,700.11 $ 35,500.00 $ 35,326.55 $ 37,000.00 E 10141400134 Employer Paid Life $ 199.80 $ 199.80 $ 200.00 $ 183.15 $ 200.00 E 10141400135 Employer Paid Annuity $ $ $ $ $ E 10141400200 Office Supplies $ 1,918.96 $ 4,815.15 $ 4,000.00 $ 4,708.19 $ 4,500.00 E 10141400210 Operating Supplies $ $ 1,374.21 $ 1,000.00 $ 435.32 $ 1,000.00 E 10141400220 Repair & Maintenance $ $ $ 1,000.00 $ $ 1,000.00 E 10141400305 Professional Services $ 122.00 $ 420.00 $ $ 436.55 $ 500.00 E 10141400321 Telephone/Fax $ 2,750.43 $ 2,554.67 $ 2,900.00 $ 2,219.80 $ 2,900.00 E 10141400322 Postage $ 790.48 $ 306.01 $ 700.00 $ 1,049.02 $ 700.00 E 10141400331 Travel & Conference $ 763.75 $ 930.10 $ 3,000.00 $ 3,561.43 $ 4,500.00 E 10141400350 Printing & Publishing $ 3,694.37 $ 5,011.63 $ 5,000.00 $ 5,361.91 $ 5,000.00 Page 23 of 110

2018 General Fund Expenditures E 10141400430 Miscellaneous Expense $ $ 173.76 $ 100.00 $ 18.76 $ 100.00 E 10141400433 Dues and Subscriptions $ 12,345.00 $ 13,320.50 $ 11,500.00 $ 11,205.00 $ 11,500.00 E 10141400XXX Economic Development $ $ 15,000.00 E 10141400500 Capital Outlay $ $ 3,896.74 $ 5,000.00 $ 1,945.00 $ 5,000.00 Total City Administration: $ 157,631.48 $ 180,749.40 $ 175,445.00 $ 158,130.56 $ 197,150.00 41410 Elections 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10141410101 Salaries $ $ 1,304.25 $ $ $ 1,500.00 E 10141410350 Printing & Publishing $ $ 153.75 $ $ $ 500.00 E 10141410430 Miscellaneous Expense $ $ 718.81 $ $ 166.50 $ 950.00 E 10141410500 Capital Outlay $ 239.99 $ $ 1,000.00 $ $ 1,000.00 Total Elections: $ 239.99 $ 2,176.81 $ 1,000.00 $ 166.50 $ 3,950.00 41500 Contractual Services 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10141500301 Auditing Services $ 12,590.00 $ 15,586.00 $ 20,250.00 $ 15,850.00 $ 11,500.00 E 10141500304 Legal Services $ 1,920.00 $ 1,350.00 $ 2,500.00 $ 2,370.00 $ 2,500.00 E 10141500305 Professional Services $ 2,350.00 $ 4,248.00 $ 2,500.00 $ 4,969.40 $ 2,500.00 E 10141500306 Personnel Medical Testing $ $ $ $ $ E 10141500309 Computer Support Services $ 5,351.86 $ 3,847.99 $ 3,500.00 $ 4,602.42 $ 7,500.00 E 10141500430 Miscellaneous Expense $ $ $ $ 133.02 $ E 10141500435 Building Inspection Fees $ $ $ $ $ Total Contractual Services: $ 22,211.86 $ 25,031.99 $ 28,750.00 $ 27,924.84 $ 24,000.00 41940 Government Buildings 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10141940210 Operating Supplies $ 1,199.40 $ 2,611.89 $ 1,850.00 $ 1,414.02 $ 1,850.00 E 10141940220 Repair & Maintenance $ 9,417.60 $ 3,018.42 $ 3,500.00 $ 10,806.51 $ 7,000.00 E 10141940381 Electric Utilities $ 9,123.36 $ 7,678.21 $ 8,750.00 $ 5,509.85 $ 7,500.00 E 10141940382 Water/Sewer Utilities $ 1,632.09 $ 1,964.77 $ 2,000.00 $ 1,391.63 $ 1,500.00 E 10141940383 Gas Utilities $ 2,813.46 $ 2,117.88 $ 3,000.00 $ 1,969.67 $ 3,000.00 E 10141940384 Garbage Services $ 772.20 $ 870.48 $ 750.00 $ 735.40 $ 750.00 E 10141940386 Cleaning Services $ 1,164.20 $ 1,174.65 $ 900.00 $ 1,388.32 $ 900.00 E 10141940430 Miscellaneous Expense $ $ 71.37 $ $ 201.11 $ E 10141940580 Other Equipment $ 6,395.49 $ 69.99 $ 8,000.00 $ 285.65 $ 6,500.00 Total Government Buildings: $ 32,517.80 $ 19,577.66 $ 28,750.00 $ 23,702.16 $ 29,000.00 42110 Police Department 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10142110101 Salaries $ 156,592.26 $ 167,968.19 $ 130,500.00 $ 118,145.03 $ 131,500.00 E 10142110103 Parttime Salaries $ $ $ 31,000.00 $ 31,472.17 $ 31,000.00 E 10142110104 Admin Salaries $ 3,680.00 $ 3,750.00 $ 8,700.00 $ 7,975.00 $ 9,000.00 E 10142110121 PERA $ 26,767.62 $ 25,786.99 $ 26,100.00 $ 23,796.10 $ 26,100.00 Page 24 of 110

2018 General Fund Expenditures E 10142110122 Social Security $ 380.85 $ 721.74 $ $ 169.11 $ 250.00 E 10142110128 Medicare $ 2,200.79 $ 2,363.93 $ 2,500.00 $ 2,143.19 $ 2,500.00 E 10142110131 Employer Paid Health $ 21,360.09 $ 20,889.62 $ 28,500.00 $ 25,151.24 $ 35,000.00 E 10142110134 Employer Paid Life $ 199.80 $ 199.80 $ 150.00 $ 177.60 $ 200.00 E 10142110135 Employer Paid Annuity $ $ $ $ $ E 10142110200 Office Supplies $ 545.12 $ 709.03 $ 600.00 $ 548.34 $ 600.00 E 10142110210 Operating Supplies $ 2,626.42 $ 3,656.09 $ 5,000.00 $ 2,398.59 $ 5,000.00 E 10142110212 Motor Fuels & Lubricants $ 7,772.03 $ 6,843.55 $ 11,000.00 $ 6,529.73 $ 11,000.00 E 10142110217 Uniform Allowance $ 4,122.82 $ 2,943.34 $ 2,500.00 $ 3,592.39 $ 2,500.00 E 10142110220 Repair & Maintenance $ 11,513.65 $ 4,678.19 $ 6,000.00 $ 5,783.26 $ 6,000.00 E 10142110304 Legal Services $ 8,395.00 $ 12,596.00 $ 12,000.00 $ 7,782.00 $ 12,000.00 E 10142110321 Telephone/Fax $ 4,285.34 $ 4,082.66 $ 4,000.00 $ 3,840.31 $ 4,000.00 E 10142110331 Travel & Conference $ 2,827.31 $ 2,128.66 $ 2,000.00 $ 2,202.65 $ 2,500.00 E 10142110350 Printing & Publishing $ 173.88 $ 112.75 $ 600.00 $ 105.00 $ 600.00 E 10142110417 Animal Control Costs $ 122.25 $ 4.78 $ 500.00 $ 88.00 $ 150.00 E 10142110418 Squad Car Lease $ $ 3,285.00 $ $ $ E 10142110421 Squad Car Equipment $ $ $ 3,500.00 $ 3,036.00 $ 3,500.00 E 10142110433 Dues and Subscriptions $ 332.99 $ 396.00 $ 225.00 $ 470.00 $ 800.00 E 10142110437 Licenses & Permits $ 91.50 $ $ 200.00 $ 274.48 $ 350.00 E 10142110500 Capital Outlay $ 5,943.43 $ (3,671.83) $ 4,000.00 $ 2,008.47 $ 4,000.00 E 10142110990 Transfer Out $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 13,750.00 $ 10,000.00 Total Police Department: $ 274,933.15 $ 274,444.49 $ 294,575.00 $ 261,438.66 $ 298,550.00 42115 Police Forfeitures 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10142115500 Capital Outlay $ $ $ $ $ E 10142115580 Other Equipment $ $ $ $ $ Total Police Fofeitures: $ $ $ $ $ 42120 Hooked on Fishing 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10142120210 Operating Supplies $ 2,151.43 $ 1,544.12 $ 3,500.00 $ $ Total Hooked on Fishing: $ 2,151.43 $ 1,544.12 $ 3,500.00 $ $ 42200 Fire Department 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10142200101 Salaries $ 14,360.00 $ 13,265.00 $ 13,500.00 $ 13,355.00 $ 13,500.00 E 10142200104 Admin Salaries $ 2,300.00 $ 2,350.00 $ 1,300.00 $ 1,192.07 $ 2,200.00 E 10142200122 Social Security $ 890.32 $ 822.43 $ 800.00 $ 828.01 $ 800.00 E 10142200124 Fire Relief Annual Contrib $ 2,000.00 $ 3,000.00 $ 3,000.00 $ 3,000.00 $ 3,000.00 E 10142200128 Medicare $ 208.26 $ 192.38 $ 200.00 $ 193.69 $ 200.00 E 10142200210 Operating Supplies $ 2,496.31 $ 6,922.69 $ 3,000.00 $ 5,338.26 $ 3,000.00 E 10142200212 Motor Fuels & Lubricants $ 2,500.46 $ 1,993.47 $ 3,500.00 $ 1,785.53 $ 3,500.00 E 10142200220 Repair & Maintenance $ 13,200.94 $ 9,323.98 $ 10,000.00 $ 8,821.53 $ 10,000.00 Page 25 of 110

2018 General Fund Expenditures E 10142200225 Safety Equipment $ $ $ 100.00 $ $ 100.00 E 10142200305 Professional Services $ $ 1,200.00 $ $ $ E 10142200306 Personnel Medical Testing $ $ 1,380.00 $ 2,000.00 $ $ 2,000.00 E 10142200321 Telephone/Fax $ 562.69 $ 565.82 $ 500.00 $ 511.41 $ 500.00 E 10142200331 Travel & Conference $ 4,518.21 $ 10,908.95 $ 7,850.00 $ 8,655.00 $ 2,532.00 E 10142200350 Printing & Publishing $ 250.00 $ $ 100.00 $ 31.50 $ 100.00 E 10142200411 Fire Relief State Aid $ 13,532.86 $ 13,732.38 $ $ 15,478.62 $ E 10142200430 Miscellaneous Expense $ $ 1.00 $ $ $ E 10142200433 Dues and Subscriptions $ $ 242.00 $ 150.00 $ 242.00 $ 150.00 E 10142200437 Licenses & Permits $ 76.25 $ 160.00 $ 250.00 $ 10.00 $ 250.00 E 10142200438 Building Addition $ $ $ $ $ E 10142200500 Capital Outlay $ 10,665.42 $ 218,407.48 $ 6,000.00 $ 17,885.84 $ 6,000.00 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10142200990 Transfer Out $ $ $ $ $ 5,000.00 Total Fire Department: $ 67,561.72 $ 284,467.58 $ 52,250.00 $ 77,328.46 $ 52,832.00 42300 Disaster Event 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10142300208 Training and Instruction $ $ $ 500.00 $ $ 500.00 Total Disaster Event: $ $ $ 500.00 $ $ 500.00 43100 Street Department 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10143100101 Salaries $ 31,725.37 $ 34,413.07 $ 33,500.00 $ 32,228.75 $ 34,000.00 E 10143100104 Admin Salaries $ 2,200.00 $ 2,250.00 $ 6,500.00 $ 5,957.93 $ 6,750.00 E 10143100121 PERA $ 2,183.72 $ 2,577.41 $ 2,500.00 $ 2,388.48 $ 2,750.00 E 10143100122 Social Security $ 1,947.50 $ 2,107.48 $ 2,100.00 $ 1,974.20 $ 2,200.00 E 10143100128 Medicare $ 455.47 $ 492.84 $ 500.00 $ 461.75 $ 525.00 E 10143100131 Employer Paid Health $ 8,233.07 $ 9,140.10 $ 9,775.00 $ 9,854.22 $ 10,750.00 E 10143100134 Employer Paid Life $ 59.20 $ 66.60 $ 60.00 $ 51.31 $ 60.00 E 10143100135 Employer Paid Annuity $ $ $ $ $ E 10143100210 Operating Supplies $ 8,548.25 $ 4,057.25 $ 3,500.00 $ 2,915.56 $ 3,500.00 E 10143100212 Motor Fuels & Lubricants $ 5,640.13 $ 6,704.28 $ 15,000.00 $ 5,816.60 $ 15,000.00 E 10143100220 Repair & Maintenance $ 12,201.07 $ 33,847.81 $ 10,000.00 $ 25,096.83 $ 16,500.00 E 10143100221 Street & Road Repair $ 1,486.44 $ 1,103.00 $ 6,500.00 $ $ 6,500.00 E 10143100225 Safety Equipment $ $ 637.60 $ 500.00 $ $ 500.00 E 10143100321 Telephone/Fax $ 1,106.94 $ 1,160.27 $ 1,200.00 $ 1,045.64 $ 1,200.00 E 10143100331 Travel & Conference $ $ $ 2,000.00 $ $ 2,000.00 E 10143100350 Printing & Publishing $ 180.00 $ 230.63 $ 200.00 $ 325.50 $ 350.00 E 10143100381 Electric Utilities $ 2,283.43 $ 2,069.55 $ 3,000.00 $ 1,971.93 $ 3,000.00 E 10143100383 Gas Utilities $ 3,170.84 $ 792.00 $ 1,500.00 $ 2,261.12 $ 2,500.00 E 10143100384 Garbage Services $ 772.20 $ 870.48 $ 1,350.00 $ 735.40 $ 1,350.00 E 10143100433 Dues and Subscriptions $ $ $ 100.00 $ $ 100.00 E 10143100437 Licenses & Permits $ 10.00 $ 100.00 $ 100.00 $ 10.00 $ 100.00 Page 26 of 110

2018 General Fund Expenditures E 10143100500 Capital Outlay $ 1,180.07 $ 853.17 $ 2,500.00 $ 5,556.00 $ 5,000.00 E 10143100560 Head Start Expenses $ 3,366.23 $ 565.99 $ 1,500.00 $ 311.80 $ 1,500.00 E 10143100610 Interest (Loan Payment) $ $ $ 3,250.00 $ 4,580.45 $ E 10143100990 Transfer Out $ 9,000.00 $ 9,000.00 $ 10,000.00 $ 4,016.67 $ Total Street Department: $ 95,749.93 $ 113,039.53 $ 117,135.00 $ 107,560.14 $ 116,135.00 43160 Street Lighting 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10143160220 Repair & Maintenance $ $ $ 200.00 $ $ 200.00 E 10143160381 Electric Utilities $ 14,419.64 $ 15,548.07 $ 15,000.00 $ 13,305.70 $ 15,000.00 E 10143160500 Capital Outlay $ 50.00 $ $ $ $ Total Street Lighting: $ 14,469.64 $ 15,548.07 $ 15,200.00 $ 13,305.70 $ 15,200.00 43170 Seal Coat Capital Outlay 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10143170221 Street & Road Repair $ 4,664.00 $ $ 14,000.00 $ $ 14,000.00 E 10143170303 Engineering Fees $ $ $ $ $ E 10143170990 Transfer Out $ $ 14,000.00 $ $ 14,000.00 $ Total Seal Coat Capital Outlay: $ 4,664.00 $ 14,000.00 $ 14,000.00 $ 14,000.00 $ 14,000.00 45120 City Beach 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10145120101 Salaries $ 7,475.42 $ 6,348.24 $ 7,000.00 $ 5,580.67 $ 7,000.00 E 10145120103 Parttime Salaries $ $ $ 10,000.00 $ 9,105.51 $ 10,000.00 E 10145120105 Unemployment $ $ $ 500.00 $ $ 500.00 E 10145120121 PERA $ $ $ 550.00 $ 418.54 $ 550.00 E 10145120122 Social Security $ 463.48 $ 393.58 $ 450.00 $ 907.08 $ 500.00 E 10145120128 Medicare $ 108.40 $ 92.07 $ 100.00 $ 212.20 $ 125.00 E 10145120131 Employer Paid Health $ $ $ 1,350.00 $ 1,320.27 $ 1,500.00 E 10145120134 Employer Paid Life $ $ $ 15.00 $ 12.21 $ 15.00 E 10145120210 Operating Supplies $ 609.75 $ 1,655.41 $ 1,500.00 $ 2,719.21 $ 3,500.00 E 10145120220 Repair & Maintenance $ 1,727.46 $ 2,341.76 $ 1,000.00 $ 2,257.42 $ 12,500.00 E 10145120305 Professional Services $ $ $ 150.00 $ $ 150.00 E 10145120325 Internet $ 257.69 $ 179.80 $ 160.00 $ 303.13 $ 350.00 E 10145120331 Travel & Conference $ $ $ $ 170.00 $ 250.00 E 10145120350 Printing & Publishing $ 195.00 $ $ 500.00 $ 273.00 $ 500.00 E 10145120382 Water/Sewer Utilities $ 199.42 $ 262.91 $ 300.00 $ 309.41 $ 300.00 E 10145120384 Garbage Services $ 165.55 $ 253.89 $ 300.00 $ 240.68 $ 300.00 E 10145120420 Depreciation Expense $ $ $ $ $ E 10145120433 Dues and Subscriptions $ $ $ $ $ E 10145120500 Capital Outlay $ $ 3,758.12 $ 2,500.00 $ $ 2,500.00 E 10145120990 Transfer Out $ $ $ $ $ Total City Beach: $ 11,202.17 $ 15,285.78 $ 26,375.00 $ 23,829.33 $ 40,540.00 Page 27 of 110

2018 General Fund Expenditures 45200 City Park 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10145200101 Salaries $ 16,264.81 $ 21,148.29 $ 7,000.00 $ 7,807.95 $ 10,500.00 E 10145200103 Parttime Salaries $ $ $ 7,500.00 $ 9,676.54 $ 7,500.00 E 10145200121 PERA $ 955.22 $ 1,330.75 $ 525.00 $ 585.59 $ 800.00 E 10145200122 Social Security $ 998.93 $ 1,300.26 $ 425.00 $ 1,079.21 $ 850.00 E 10145200128 Medicare $ 233.64 $ 304.09 $ 100.00 $ 252.44 $ 250.00 E 10145200131 Employer Paid Health $ 61.43 $ 85.96 $ 1,350.00 $ 1,330.59 $ 2,200.00 E 10145200134 Employer Paid Life $ $ $ 15.00 $ 12.21 $ 15.00 E 10145200135 Employer Paid Annuity $ $ $ $ $ E 10145200210 Operating Supplies $ 1,511.00 $ 3,120.56 $ 2,000.00 $ 2,724.15 $ 2,500.00 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10145200220 Repair & Maintenance $ 1,582.89 $ 7,931.48 $ 2,500.00 $ 12,640.16 $ 12,500.00 E 10145200225 Safety Equipment $ $ $ 250.00 $ $ 250.00 E 10145200321 Telephone/Fax $ $ $ $ $ E 10145200325 Internet $ 257.69 $ 207.40 $ 160.00 $ 255.27 $ 200.00 E 10145200331 Travel & Conference $ $ $ $ $ E 10145200350 Printing & Publishing $ 357.86 $ 153.75 $ 250.00 $ 31.50 $ 250.00 E 10145200381 Electric Utilities $ 2,525.41 $ 2,590.62 $ 2,000.00 $ 2,207.32 $ 2,500.00 E 10145200382 Water/Sewer Utilities $ 44.38 $ 197.56 $ 400.00 $ 343.95 $ 400.00 E 10145200384 Garbage Services $ 698.49 $ 597.87 $ 600.00 $ 540.41 $ 600.00 E 10145200420 Depreciation Expense $ $ $ $ $ E 10145200433 Dues and Subscriptions $ 300.00 $ 310.00 $ 300.00 $ 310.00 $ 300.00 E 10145200437 Licenses & Permits $ 98.00 $ 114.00 $ 100.00 $ $ 100.00 E 10145200500 Capital Outlay $ $ 2,027.17 $ 17,500.00 $ 12,352.56 $ 2,500.00 E 10145200600 Principal $ $ $ 6,100.00 $ $ 6,100.00 E 10145200610 Interest $ 2,174.52 $ 2,041.10 $ 1,950.00 $ 1,904.61 $ 1,950.00 E 10145200990 Transfer Out $ 9,906.70 $ 1,200.00 $ 1,500.00 $ 13,875.00 $ 1,500.00 Total City Park: $ 37,970.97 $ 44,660.86 $ 52,525.00 $ 67,929.46 $ 53,765.00 49200 Unallocated Expenses 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 10149200105 Unemployment $ 141.43 $ 6,436.47 $ 500.00 $ 169.07 $ 500.00 E 10149200361 General Liability Ins $ 4,034.66 $ 11,939.00 $ 13,500.00 $ 13,703.00 $ 13,500.00 E 10149200362 Property Insurance $ 13,640.00 $ 13,174.00 $ 14,500.00 $ 11,466.00 $ 14,500.00 E 10149200363 Automotive Insurance $ 6,225.00 $ 6,489.00 $ 7,000.00 $ 6,459.00 $ 7,000.00 E 10149200365 Errors & Omissions Ins $ 848.66 $ 1,172.00 $ 1,200.00 $ 479.00 $ 1,200.00 E 10149200366 Volunteer Insurance $ 109.00 $ $ 150.00 $ $ 150.00 E 10149200367 Workers Compensation $ 20,178.00 $ 36,303.00 $ 32,000.00 $ 37,093.00 $ 40,000.00 E 10149200368 City Pd Tax & Assessment $ 13,704.38 $ 8,558.55 $ 15,000.00 $ 587.00 $ 15,000.00 E 10149200439 ECPN State Payment $ 271,973.57 $ 19,673.85 $ $ $ E 10149200441 GPA PERA Rate Aid $ 11,517.00 $ 11,517.00 $ 11,600.00 $ 5,758.50 $ 11,600.00 Page 28 of 110

2018 General Fund Expenditures E 10149200990 Transfer Out $ 23,108.25 $ 22,708.25 $ $ 1,195.75 $ E 10149200991 Transfer Out Cap Eq Fund $ 40,000.00 $ 40,000.00 $ 20,000.00 $ 18,333.33 $ 20,000.00 Total Unallocated Expenses: $ 405,479.95 $ 177,971.12 $ 115,450.00 $ 95,243.65 $ 123,450.00 Total General Fund Expenditures: $ 1,140,110.57 $ 1,181,341.93 $ 941,255.00 $ 872,133.85 $ 989,722.00 Page 29 of 110

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2018 Other Funds Revenues Expenses 226 Economic Development Loan Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 2260000036200 Interest Earnings $ 450.74 $ 165.62 $ 75.00 $ 137.71 $ 75.00 R 2260000036220 Economic Dev Interest $ 642.06 $ 645.61 $ 375.00 $ 595.68 $ 375.00 R 2260000036301 Loan Origination Fee $ $ $ $ $ R 2260000036302 Loan Closing Costs $ $ $ $ $ R 2260000036305 BR & E Program $ 15,846.37 $ 20,163.01 $ 15,000.00 $ $ R 2264160036800 Rev Loan Principle $ 926.50 $ 1,086.17 $ 1,320.00 $ 1,532.57 $ 1,450.00 R 2264160036900 Rev Loan Interest $ 113.64 $ 93.90 $ 60.00 $ 87.43 $ 85.00 R 2264160136900 Rev Loan Principle $ 794.04 $ 2,431.66 $ 2,515.00 $ 1,876.23 $ 1,500.00 R 2264160136900 Rev Loan Interest $ 302.26 $ 846.86 $ 775.00 $ 583.03 $ 775.00 Total Revenue: $ 19,075.61 $ 25,432.83 $ 20,120.00 $ 4,812.65 $ 4,260.00 226 Economic Development Loan Fund E 22600000304 Legal Services $ $ $ $ $ E 22600000305 Professional Services $ $ $ $ $ E 22600000307 BR & E Expenses $ 13,000.44 $ 14,373.14 $ 15,000.00 $ 63.63 $ E 22600000308 Comp Plan Expenses $ $ $ $ $ E 22600000350 Printing & Publishing $ 20.60 $ $ $ $ E 22600000500 Capital Outlay $ 3,240.11 $ 648.16 $ $ $ Total Expense: $ 16,261.15 $ 15,021.30 $ 15,000.00 $ 63.63 $ 41600 Revolving Loan Three Cs E 22641600492 Revolving Loan Expense $ $ $ $ $ Total Expense: $ $ $ $ $ 41601 Revolving Loan Fund Grandpas Farm E 22641601305 Professional Services $ 123.30 $ $ $ $ E 22641601492 Revolving Loan Expense $ 27,956.00 $ $ $ $ Total Expense: $ 28,079.30 $ $ $ $ Total Revolving Loan Fund Expense: $ 44,340.45 $ 15,021.30 $ 15,000.00 $ 63.63 $ 4,260.00 228 TIF District PEDRO Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 2280000031050 TIF Penalties, Interest $ 2,988.65 $ $ $ $ R 2280000036200 Interest Earnings $ 37.52 $ 57.36 $ $ $ Total Revenue: $ 3,026.17 $ 57.36 $ $ $ 228 TIF District PEDRO Expense E 22800000305 Professional Services $ 1,348.12 $ 336.95 $ $ $ E 22800000350 Printing and Publishing $ 32.50 $ $ $ $ E 22800000990 Transfer Out $ $ $ $ 49.61 $ Total Expense: $ 1,380.62 $ 336.95 $ $ 49.61 $ 232 TIF District Cottage House Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget Page 33 of 110

2018 Other Funds Revenues Expenses R 2320000031050 TIF Penalties, Interest $ $ $ $ $ R 2320000036200 Interest Earnings $ 3.84 $ $ $ $ Total: $ 3.84 $ $ $ $ 232 TIF District Cottage House Expense 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 23200000210 Operating Supplies $ $ $ $ $ E 23200000305 Professional Services $ 1,348.13 $ (4,559.95) $ $ $ E 23200000350 Printing & Publishing $ 32.50 $ $ $ $ E 23200000500 Capital Outlay $ $ 5,535.00 $ $ $ Total: $ 1,380.63 $ 975.05 $ $ $ 233 TIF District 16 Pleasant Pine 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 2330000031050 TIF Penalties, Interest $ 10,888.78 $ 19,376.24 $ 22,652.00 $ 19,955.16 $ 22,652.00 R 2330000034000 Charges for Interest $ $ $ $ $ Total: $ 10,888.78 $ 19,376.24 $ 22,652.00 $ 19,955.16 $ 22,652.00 233 TIF District 16 Pleasant Pine E 23300000104 Admin Salaries $ $ $ $ $ E 23300000304 Legal Services $ $ $ $ $ E 23300000305 Professional Services $ 300.00 $ 6,641.75 $ 3,000.00 $ 1,992.50 $ 2,000.00 E 23300000350 Printing & Publishing $ 32.50 $ 184.50 $ 200.00 $ 591.50 $ E 23300000500 Capital Outlay $ 9,760.35 $ 8,688.27 $ 17,935.00 $ 8,983.05 $ 20,000.00 Total: $ 10,092.85 $ 15,514.52 $ 21,135.00 $ 11,567.05 $ 22,000.00 303 1990 City Hall Debt Fund Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3030000031010 Cur Ad Valorem Taxes $ 77.00 $ $ $ $ R 3030000031020 Del Ad Valorem Taxes $ 358.69 $ 261.64 $ $ 4.16 $ R 3030000031030 Cur Mobile Home Taxes $ $ $ $ $ R 3030000031031 Del Mobile Homes Taxes $ 4.54 $ 3.66 $ $ $ R 3030000031051 Forfeited Land & Spec $ $ $ $ $ R 3030000031900 Pen & Interest Del Tax $ $ $ $ $ R 3030000036200 Interest Earnings $ $ $ $ $ R 3030000099000 Transfer In $ 22,663.36 $ $ $ $ Total Revenue: $ 23,103.59 $ 265.30 $ $ 4.16 $ 303 1990 City Hall Debt Fund Expense E 30300000600 Principal $ 15,000.00 $ $ $ $ E 30300000610 Interest $ 412.50 $ $ $ $ E 30300000620 Fiscal Agent Fees $ $ $ $ $ Total Expense: $ 15,412.50 $ $ $ $ 304 2012A Fire Truck Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3040000039310 Bond Proceeds $ $ $ $ $ Page 34 of 110

2018 Other Funds Revenues Expenses R 3040000039320 Premiums on Bonds $ $ $ $ $ R 3040000099000 Transfer In $ 23,108.25 $ 22,708.25 $ 32,308.25 $ 1,195.75 $ 32,500.00 Total Revenue: $ 23,108.25 $ 22,708.25 $ 32,308.25 $ 1,195.75 $ 32,500.00 304 2012A Fire Truck Expense 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 30400000600 Principal $ 20,000.00 $ 20,000.00 $ 20,000.00 $ $ 20,000.00 E 30400000610 Interest $ 3,025.00 $ 2,625.00 $ 2,225.00 $ 1,112.50 $ 2,225.00 E 30400000620 Fiscal Agent Fees $ 83.25 $ 83.25 $ 83.25 $ 83.25 $ 85.00 E 30400000990 Transfer Out $ $ $ $ $ Total Expense: $ 23,108.25 $ 22,708.25 $ 22,308.25 $ 1,195.75 $ 22,310.00 307 Water Sewer Debt Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3070000001405 Assess Current TH71 $ 1,610.87 $ 1,484.74 $ 1,485.00 $ 1,261.79 $ 1,350.00 R 3070000001406 Assess Direct Pay TH71 $ 1,261.30 $ $ $ 432.00 $ R 3070000001407 Assess Delinq TH71 $ $ $ $ $ R 3070000001411 Assess Pen Int TH71 $ 1,240.40 $ 1,039.33 $ 1,040.00 $ 794.96 $ R 3070000002405 Assess Current Odlands $ 3,686.16 $ 2,543.30 $ 3,011.00 $ 2,196.30 $ 2,500.00 R 3070000002406 Assess Direct Pay Odland $ 19,602.91 $ 4,582.96 $ $ $ R 3070000002407 Assess Delinq Odlands $ 117.16 $ 117.16 $ $ 191.15 $ R 3070000002411 Assess Pen Int Odlands $ 3,718.59 $ 1,903.01 $ $ 1,587.16 $ R 3070000003405 Assess Current TH87 $ 2,073.28 $ 1,711.02 $ $ 1,559.09 $ R 3070000003406 Assess Direct Pay TH87 $ 3,493.01 $ 857.28 $ $ $ R 3070000003407 Assess Delinq TH87 $ 101.98 $ $ $ 130.34 $ R 3070000003411 Assess Pen Int TH87 $ 1,988.16 $ 1,413.78 $ $ 1,310.01 $ R 3070000004405 Assess Curent S71 $ 211.56 $ 211.56 $ $ 211.56 $ R 3070000004407 Assess Delinq S71 $ $ $ $ $ R 3070000004411 Assess Pen Int S71 $ $ 177.71 $ $ $ R 3070000005405 Assess Current MDC 4th $ 192.52 $ 633.60 $ $ 162.90 $ R 3070000005406 Assess Direct Pay MDC 4 $ 858.26 $ $ $ 633.60 $ R 3070000005407 Assess Delinq MDC 4th $ 2,695.86 $ $ $ $ R 3070000005411 Assess Pen Int MDC 4th $ $ 532.22 $ $ $ R 3070000006405 Assess Current Ind Prk $ 786.48 $ 5,018.68 $ $ 487.85 $ R 3070000006406 Assess Direct Pay Ind Prk $ 5,640.41 $ 3,248.60 $ $ 4,576.22 $ R 3070000006407 Assess Delinq Ind Prk $ 7,533.08 $ 1,288.43 $ $ $ R 3070000006411 Assess Pen Int Ind Prk $ 1,041.77 $ 3,114.36 $ $ $ R 3070000007405 Assess Current MDC 5th $ 3,198.93 $ $ $ 1,142.46 $ R 3070000007406 Assess Direct Pay MDC 5 $ $ $ $ $ R 3070000007407 Assess Delinq MDC 5th $ $ $ $ $ R 3070000007411 Assess Pen Int MDC 5th $ $ $ $ $ R 3070000031010 Current Ad Valorem Tax $ $ $ $ $ R 3070000031020 Del Ad Valorem Tax $ $ 192.20 $ $ $ R 3070000031030 Cur Mobile Home Tax $ $ $ $ $ R 3070000031031 Del Mobile Home Tax $ $ $ $ $ R 3070000033405 Spec Assess Current $ $ $ $ $ Page 35 of 110

2018 Other Funds Revenues Expenses R 3070000033406 Spec Assess Direct $ $ $ $ $ R 3070000033407 Spec Assess Delinquent $ $ $ $ $ R 3070000033411 Spec Asess Pen/Interest $ $ $ $ $ R 3070000036200 Interest Earnings $ 250.54 $ 348.67 $ $ $ E 3070000099000 Transfer In $ $ $ $ $ Total Revenue $ 61,303.23 $ 30,418.61 $ 5,536.00 $ 16,677.39 $ 3,850.00 307 Water Sewer Debt Expense 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 30700000304 Legal Services $ $ $ $ $ E 30700000600 Principal $ $ $ $ $ E 30700000601 Interest $ $ $ $ $ E 30700000990 Transfer Out $ 58,223.36 $ $ $ $ Total Expense: $ 58,223.36 $ $ $ $ 310 1998 Nursing Home Debt Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3100000034910 NH Debt Receipts $ 635,280.52 $ 65,698.01 $ 64,698.01 $ 7,532.38 $ 63,500.00 R 3100000036200 Interest Earnings $ 53.72 $ $ $ $ R 3100000039310 Bond Proceeds $ $ $ $ $ R 3100000039320 Premiums on Bolds Sold $ $ $ $ $ R 3100000099000 Transfer In $ $ $ $ $ Total Revenue: $ 635,334.24 $ 65,698.01 $ 64,698.01 $ 7,532.38 $ 63,500.00 310 1998 Nursing Home Debt Fund E 31000000304 Legal Services $ $ $ $ $ E 31000000305 Professional Services $ 500.00 $ $ $ $ E 31000000500 Capital Outlay $ $ $ $ $ E 31000000600 Principal $ 600,000.00 $ 50,000.00 $ 50,000.00 $ $ 50,000.00 E 3100000610 Interest $ 33,963.77 $ 15,331.26 $ 14,331.26 $ 7,165.63 $ 13,500.00 E 31000000620 Fiscal Agent Fees $ 816.75 $ 336.75 $ 366.75 $ 366.75 $ 375.00 Total Expense: $ 635,280.52 $ 65,668.01 $ 64,698.01 $ 7,532.38 $ 63,875.00 311 2003 Improvement Debt Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3110000007405 Assess Current MDC 5th $ $ $ $ 46.17 $ R 3110000007406 Assess Direct Pay MDC 5 $ $ $ $ $ R 3110000007407 Assess Delinq MDC 5th $ 3,346.65 $ $ $ $ R 3110000007411 Assess Pen Int MDC 5th $ 1,692.94 $ $ $ 36.51 $ R 3110000033405 Spec Assess Current $ 193.96 $ $ $ $ R 3110000033406 Spec Assess Direct Pay $ $ $ $ $ R 3110000033407 Spec Assess Delinquent $ $ $ $ $ R 3110000033411 Spec Assess Pen/Interest $ 13.58 $ $ $ $ R 3110000036200 Interest Earnings $ $ $ $ $ R 3110000099000 Transfer In $ 16,510.00 $ $ $ $ Total Revenue: $ 21,757.13 $ $ $ 82.68 $ Page 36 of 110

2018 Other Funds Revenues Expenses 311 2003 Improvement Debt Fund E 31100000600 Principal $ $ $ $ $ E 31100000610 Interest $ $ $ $ $ Total Expense: $ $ $ $ $ 312 2004 Improvement Debt Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3120000002405 Assess Current Odlands $ $ $ $ $ R 3120000002411 Assess Pen Int Odlands $ $ $ $ $ 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3120000005405 Assess Current MDC 4th $ $ $ $ $ R 3120000005406 Assess Direct Pay MDC 4 $ $ $ $ $ R 3120000005411 Assess Pen Int MDC 4th $ $ $ $ $ R 3120000007406 Assess Direct Pay MDC 5 $ $ $ $ $ R 3120000008405 Spec Assess Alleys $ $ $ $ $ R 3120000008411 Pen/Int Alleys $ $ $ $ $ R 3120000009405 2004 GO Tarring $ $ 84.51 $ $ 24.32 $ R 3120000009411 2004 GO Tar Pen/Int $ $ $ $ $ R 3120000011405 04 Odlands St Improv $ 899.64 $ 25.90 $ $ 178.94 $ R 3120000011406 04 Odlands Direct Pay $ 6,507.54 $ $ $ $ R 3120000011407 04 Odlands Delinquent $ 355.06 $ 1,043.74 $ $ 801.36 $ R 3120000011411 04 Odlands Interest $ 579.25 $ 568.56 $ $ 596.46 $ R 3120000013405 04 MDC 5th $ 24.75 $ $ $ $ R 3120000013406 04 MDC 5th Direct Pay $ $ $ $ $ R 3120000013407 04 MDC 5th Delinquent $ 685.49 $ $ $ $ R 3120000013411 04 MDC 5th Interest $ 331.22 $ $ $ $ R 3120000015405 04 Downtown St Improv $ $ $ $ $ R 3120000015407 04 St Imp Dntn Del Tax $ 188.72 $ $ $ $ R 3120000015411 04 Dwntwn St Interest $ 88.19 $ $ $ $ R 3120000031010 Cur Ad Valorem Taxes $ $ $ $ $ R 3120000031020 Del Ad Valorem Taxes $ 146.25 $ 80.54 $ $ $ R 3120000031030 Cur Mobile Home Tax $ $ $ $ $ R 3120000031031 Del Mobile Home Tax $ 4.05 $ $ $ $ R 3120000031051 Forf Land & Specials $ $ $ $ $ R 3120000031900 Pen & Interest DelTax $ $ $ $ $ R 3120000033406 Spec Assess Direct Pay $ $ $ $ $ R 3120000033409 Market Value Credit $ $ $ $ $ R 3120000036200 Interest Earnings $ 26.92 $ 7.59 $ $ $ R 3120000039310 Bond Proceeds $ $ $ $ $ R 3120000099000 Transfer In $ 19,050.00 $ $ $ $ Total Revenue: $ 28,887.08 $ 1,810.84 $ $ 1,601.08 $ 312 2004 Improvement Debt Fund Expense E 31200000600 Principal $ $ $ $ $ E 31200000610 Interest $ $ $ $ $ E 31200000620 Fiscal Agent Fees $ $ $ $ $ Page 37 of 110

2018 Other Funds Revenues Expenses Total Expense: $ $ $ $ $ 313 2006 Utility/Street Improvement 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3130000033405 Spec Assess Current $ 17,691.89 $ 16,834.78 $ $ $ R 3130000033406 Spec Assess Direct Pay $ 1,748.56 $ $ $ $ R 3130000033407 Spec Assess Delinquent $ $ $ $ $ R 3130000033411 Spec Assess Pen/Interest $ 2,268.80 $ 1,238.17 $ $ $ R 3130000099000 Transfer In $ $ $ $ $ Total Revenue: $ 21,709.25 $ 18,072.95 $ $ $ 313 2006 Utility/Street Improvements 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 31300000600 Principal $ 40,000.00 $ 45,000.00 $ 45,000.00 $ 45,000.00 $ 45,000.00 E 31300000610 Interest $ 4,455.00 $ 2,733.75 $ 912.00 $ 911.25 $ 912.00 E 31300000990 Transfer Out $ $ $ $ $ Total Expense: $ 44,455.00 $ 47,733.75 $ 45,912.00 $ 45,911.25 $ 45,912.00 315 2009 GO Improvement Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3150000031010 Cur Ad Valorem Taxes $ 30,844.37 $ 137.51 $ $ $ R 3150000031020 Del Ad Valorem Taxes $ 528.69 $ 765.64 $ $ 96.48 $ R 3150000033405 Spec Assess Current $ 25,877.41 $ 23,862.66 $ $ 22,714.59 $ 10,000.00 R 3150000033406 Spec Assess Direct Pay $ 14,563.16 $ 9,992.36 $ $ $ R 3150000033407 Spec Assess Del $ 2,537.28 $ 2,034.93 $ $ 445.61 $ R 3150000033411 Spec Assess Pen/Interest $ 17,083.29 $ 14,076.96 $ $ 13,450.17 $ 5,000.00 E 3150000036200 Interest Earnings $ $ 65.87 $ $ R 3150000039310 Bond Proceeds $ 825,831.00 $ $ $ $ Total Revenue: $ 917,265.20 $ 50,935.93 $ $ 36,706.85 $ 15,000.00 315 2009 GO Improvement Expense E 31500000600 Principal $ 60,000.00 $ $ $ $ E 31500000610 Interest $ 80,368.50 $ $ $ $ E 31500000620 Fiscal Agent Fees $ 41,050.00 $ 450.00 $ $ 225.00 $ E 31500000625 Payments to Escrow Agent $ 730,000.00 $ $ $ $ Total Expense: $ 911,418.50 $ 450.00 $ $ 225.00 $ 316 2013 Street & Utility Improvements 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3160000031010 Cur Ad Valorem Taxes $ 75,840.60 $ 77,415.53 $ 73,840.00 $ 79,692.88 $ 70,000.00 R 3160000031020 Del Ad Valorem Taxes $ 1,292.47 $ 1,878.72 $ $ 1,020.73 $ R 3160000033405 Spec Assess Current $ 36,287.19 $ 36,297.11 $ 39,200.00 $ 36,827.59 $ 35,000.00 R 3160000033406 Spec Assess Direct Pay $ 37,157.05 $ 18,121.14 $ $ 17,273.24 $ R 3160000033407 Spec Assess Del $ 1,169.19 $ 1,134.44 $ $ 1,451.80 $ R 3160000033411 Spec Assess Pen/Interest $ 39,578.57 $ 35,880.20 $ 20,000.00 $ 33,381.68 $ 15,000.00 R 3160000036200 Interest Earnings $ 543.73 $ 570.83 $ $ $ R 3160000039310 Bond Proceeds $ $ $ $ $ Page 38 of 110

2018 Other Funds Revenues Expenses R 3160000099000 Transfer In $ $ $ $ 8,637.55 $ Total Revenue: $ 191,868.80 $ 171,297.97 $ 133,040.00 $ 178,285.47 $ 120,000.00 316 2013 Street & Utility Improvements E 31600000302 Construction Expense $ $ $ $ $ E 31600000303 Engineering Fees $ $ $ $ $ E 31600000305 Professional Services $ $ $ $ $ E 31600000350 Printing & Publishing $ $ 750.00 $ $ $ E 31600000430 Miscellaneous Expense $ $ $ $ $ E 31600000600 Principal $ 120,000.00 $ 120,000.00 $ 125,000.00 $ 125,000.00 $ 125,000.00 E 31600000610 Interest $ 75,637.50 $ 72,037.50 $ 35,120.00 $ 68,362.50 $ 70,000.00 E 31600000620 Fiscal Agent Fee $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00 $ 10,000.00 Total Expense: $ 196,637.50 $ 193,787.50 $ 161,120.00 $ 194,362.50 $ 205,000.00 317 2015B Improvement Refunding GO Bond 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 3170000031010 CurAd Valorem Taxes $ $ 31,615.44 $ 32,195.00 $ 30,243.78 $ 30,000.00 R 3170000031020 Del Ad Valorem Taxes $ $ $ $ 321.87 $ R 3170000031030 Cur Mobile Home Tax $ $ 24.49 $ $ 14.49 $ R 3170000031031 Del Mobile Home Tax $ $ $ $ $ R 3170000031900 Pen & Interest DelTax $ $ $ $ $ R 3170000033405 Spec Assess Current $ $ $ $ $ R 3170000033406 Spec Assess Direct Pay $ $ $ $ $ R 3170000033407 Spec Assess Del $ $ $ $ $ R 3170000033411 Spec Assess Pen/Interest $ $ $ $ $ R 3170000036200 Interest Earnings $ $ $ $ $ R 3170000039310 Bond Proceeds $ 4,168.75 $ $ $ $ Total Revenue: $ 4,168.75 $ 31,639.93 $ 32,195.00 $ 30,580.14 $ 30,000.00 317 2015B Improvement Refunding GO Bond E 31700000600 Principal $ $ 65,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 E 31700000610 Interest $ $ 11,162.56 $ 8,338.75 $ 16,465.00 $ 16,500.00 E 31700000620 Fiscal Agent Fees $ $ 550.00 $ 550.00 $ 450.00 $ 450.00 Total Expense: $ $ 76,712.56 $ 58,888.75 $ 66,915.00 $ 66,950.00 406 Capital Projects Equipment 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 4060000036200 Interest Earnings $ 2,810.56 $ 3,028.02 $ 2,000.00 $ 2,205.59 $ 2,500.00 R 4060000099000 Transfer In $ $ $ $ $ R 4064211099000 Transfer In $ 15,000.00 $ 15,000.00 $ 15,000.00 $ 13,750.00 $ 40,000.00 R 4064310099000 Transfer In $ $ 9,000.00 $ 10,000.00 $ 4,016.67 $ R 4064317099000 Transfer In $ 9,000.00 $ 16,342.68 $ 14,000.00 $ 14,000.00 $ R 4064520099000 Transfer In $ 1,200.00 $ 1,200.00 $ 1,500.00 $ 13,875.00 $ 1,500.00 R 4064920099000 Transfer In $ 40,000.00 $ 40,000.00 $ 20,000.00 $ 18,333.33 $ 20,000.00 Total Revenue: $ 68,010.56 $ 84,570.70 $ 62,500.00 $ 66,180.59 $ 64,000.00 Page 39 of 110

2018 Other Funds Revenues Expenses 406 Capital Projects Equipment Expense Department 00000 Misc E 40600000500 Capital Outlay $ 21,443.00 $ $ $ $ E 40600000990 Transfer Out $ $ Department 42110 Police Department E 40642110500 Police Dept Capital Outlay $ $ 38,405.86 $ 15,000.00 $ $ 42,000.00 Department 43100 Street Department E 40643100500 Streets Capital Outlay $ $ 5,179.00 $ 10,000.00 $ 5,359.50 $ E 40643100600 Streets Principal $ $ $ $ 34,482.91 $ Department 43170 Seal Coat Capital Outlay E 40643170500 Seal Coating Capital Outlay $ $ $ 14,000.00 $ 10,500.00 $ 2,000.00 Department 45200 City Park E 40645200500 City Park Capital Outlay $ $ $ 1,500.00 $ $ Department 49200 Unallocated Expenses E 40649200500 Unallocated Exp Capital Outlay $ $ $ 20,000.00 $ $ Total Expense: $ 21,443.00 $ 43,584.86 $ 60,500.00 $ 50,342.41 $ 44,000.00 412 DNR City Park Project Revenue 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 4124520034950 Other Revenues $ $ $ $ $ R 4124520036230 Contrib & Donations $ $ $ $ $ R 4124520070550 DNR Grant $ 5,518.69 $ $ $ $ R 4124520099000 Transfer In $ 8,706.70 $ $ $ $ Total Revenue: $ 14,225.39 $ $ $ $ 412 DNR City Park Project Expense E 41245200101 Salaries $ $ $ $ $ E 41245200121 PERA $ $ $ $ $ E 41245200122 Social Security $ $ $ $ $ E 41245200128 Medicare $ $ $ $ $ E 41245200131 Employer Paid Health $ $ $ $ $ E 41245200134 Employer Paid Life $ $ $ $ $ E 41245200135 Employer Paid Annuity $ $ $ $ $ E 41245200302 Construction Expense $ 235.69 $ $ $ $ E 41245200350 Printing & Publishing $ $ $ $ $ E 41245200403 Improvements Other $ $ $ $ $ E 41245200416 Machinery Rentals $ $ $ $ $ E 41245200520 Buildings and Structures $ 795.00 $ $ $ $ E 41245200540 Heavy Machinery $ $ $ $ $ E 41245200580 Other Equipment $ 13,321.55 $ $ $ $ Total Expense: $ 14,352.24 $ $ $ $ 413 2013 Street & Utility Improvement 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 4130000034000 Charges for Services $ $ $ $ $ R 4130000036200 Interest Earnings $ 21.83 $ $ $ $ Page 40 of 110

2018 Other Funds Revenues Expenses R 4130000039310 Bond Proceeds $ $ $ $ $ R 4130000039320 Prem on Bonds Sold $ $ $ $ $ Total Revenue: $ 21.83 $ $ $ $ 413 2013 Street & Utility Improvement E 41300000302 Construction Expense $ $ $ $ $ E 41300000303 Engineering Fees $ 3,115.00 $ $ $ $ E 41300000304 Legal Services $ $ $ $ $ E 41300000430 Miscellaneous Expense $ $ $ $ $ E 41300000610 Interest $ $ $ $ $ E 41300000990 Transfer Out $ $ $ $ 8,637.55 $ Total Expense: $ 3,115.00 $ $ $ 8,637.55 $ 414 2017 NH ConstCapital Project 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 4140000036200 Interest Earnings $ $ $ $ $ 35,000.00 R 4140000039310 Bond Proceeds $ $ $ $ 363,863.00 $ 750,000.00 Total Revenue: $ $ $ $ 363,863.00 $ 785,000.00 414 2017 NH ConstCapital Project 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 41400000302 Construction Expense $ $ $ $ 133,316.00 $ 750,000.00 E 41400000303 Engineering Fees $ $ $ $ 194,206.97 $ 200,000.00 E 41400000304 Legal Services $ $ $ $ $ E 41400000430 Miscellaneous Expense $ $ $ $ 12,993.25 $ $ $ $ $ 340,516.22 $ 950,000.00 Page 41 of 110

Page 42 of 110

Fund 406 Unallocated Balance Information 2008 Beginning Balance: $ 34,160.75 2018 Transfer to fund from General Fund $ 40,000.37 2008 Balance: $ 74,161.12 2009 Transfer to fund from General Fund $ 40,000 2009 Balance: $ 114,161.12 2010 Transfer to fund from General Fund $ 40,000 2010 Purchase $ (3,166) 2010 Balance: $ 150,995.12 2011 Transfer to fund from General Fund $ 40,000 2011 Balance: $ 190,995.12 2012 Transfer to fund from General Fund $ 40,000 2012 Balance: $ 230,995.12 2013 Transfer to fund from General Fund $ 5,625.35 2013 Balance: $ 236,620.47 2014 Transfer to fund from General Fund $ 40,000 2014 Balance: $ 276,620.47 2015 Transfer to fund from General Fund $ 40,000 2015 Balance: $ 316,620.47 2016 Transfer to fund from General Fund $ 40,000 2016 Interest applied to fund $ 15,918.74 2016 Interest to other 406 funds $ (3,024.56) 2016 Adjustment (auditor) $ (34,375) 2016 Balance: $ 335,139.65 2017 Transfer to fund from General Fund $ 20,000 Transfer to 406 Streets to pay off grader $ (148,000) 2017 Balance: $ 207,139.65 2018 Information: 2018 Transfer from General Fund $ 20,000 Transfer to PD 406 for squad car purchase $ (30,000) New balance $ 197,139.65 Page 43 of 110

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Fund 406 Parks Balance Information 2008 Beginning Balance: $ 5,000 2008 Balance: $ 5,000 2009 Balance: $ 5,000 2010 Balance: $ 5,000 2011 Transfer to fund from General Fund $ 1,500 2011 Balance: $ 6,500 2012 Transfer to fund from General Fund $ 1,500 2012 Balance: $ 8,000 2013 Transfer to fund from General Fund $ 1,200 2013 Balance: $ 9,200 2014 Transfer to fund from General Fund $ 1,200 2014 Balance: $ 10,400 2015 Transfer to fund from General Fund $ 1,200 2015 Balance: $ 11,600 2016 Transfer to fund from General Fund $ 1,200 2016 Interest applied to fund $ 477.56 2016 Balance: $ 13,277.56 2017 Transfer to fund from General Fund $ 1,500 2017 Transfer from General Fund for water and electric upgrades ($15,000 appropriated $12,500 unused, will be used in 2018) $ 12,500 2017 Balance: $ 27,277.56 2018 Transfer from General Fund $ 1,500 2018 Balance: $ 28,777.56 Page 45 of 110

Page 46 of 110

Fund 406 Police Department Balance Information 2008 Beginning Balance: $ 10,000 2008 Transfer to fund $ 7,000 2008 Balance: $ 17,000 2009 Transfer to fund from General Fund $ 0 2009 Balance: $ 17,000 2010 Transfer to fund from General Fund $ 0 2010 Balance: $ 17,000 2011 Transfer to fund from General Fund $ 8,000 2011 Squad Car Purchase $ (24,214.64) 2011 Balance: $ 785.36 2012 Transfer to fund from General Fund $ 10,000 2012 Balance: $ 10,785.36 2013 Transfer to fund from General Fund $ 10,000 2013 Squad Car Purchase $ (34,375) 2013 Balance: $ (13,589.64) 2014 Transfer to fund from General Fund $ 10,000 2014 Balance: $ (3,589.64) 2015 Purchase $ (3,702) 2015 Transfer to fund from General Fund $ 15,000 2015 Balance: $ 7,708.36 2016 Transfer to fund $ 15,000 2016 Squad Car Purchase $ (38,405.86) 2016 Interest applied to fund $ 795.94 2016 Transfer to fund from 406 $ 4,043.39 2016 Balance: $ (10,858.17) 2017 Transfer to fund from General Fund $ 15,000 2017 Balance: $ 4,141.83 2018 Transfer and Purchases: 2018 Transfer to fund from General Fund $ 10,000 2018 Balance: $ 14,141.83 Transfer from unallocated 406 Fund $ 30,000 2018 Squad Car Purchase $ (42,000) New balance: $ 2,141.83 Page 47 of 110

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Fund 406 Seal Coating Balance Information Note: transfers are made are at the end of the year from unexpended funds in the General Fund. 2008 Beginning Balance: $ 0 2008 Balance: $ 0 2009 Balance: $ 0 2010 Balance: $ 0 2011 Balance: $ 0 2012 Balance: $ 0 2013 Balance: $ 0 2014 Transfer to fund from General Fund $ 14,000 2014 Balance: $ 14,000 2015 Balance: $ 14,000 2016 Transfer to fund from General Fund $ 16,342.68 2016 Interest applied to fund $ 1,114.31 2016 Balance: $ 31,456.99 2017 Transfer to fund from General Fund $ 0 2017 Purchase $ (10,500) 2017 Transfer from General Fund of unused funds $ 14,000 2017 Transfer from sinking fund $ 223.17 2017 Balance: $ 35,180.16 Page 49 of 110

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Fund 406 Streets Balance Information 2008 Beginning Balance: $ 150,000 2008 Balance: $ 150,000 2009 Balance: $ 150,000 2010 Balance: $ 150,000 2011 Transfer to fund from General Fund $ 6,000 2011 Balance: $ 156,000 2012 Transfer to fund from General Fund $ 7,000 2012 Balance: $ 163,000 2013 Plow Truck Purchase $ (56,505) 2013 Balance: $ 106,495 2014 Transfer to fund from General Fund $ 9,000 2014 Payloader Purchase $ (101,358) 2014 Balance: $ 14,137 2015 Purchase $ (7,900) 2015 Transfer to fund from General Fund $ 9,000 2015 Balance: $ 15,237 2016 Transfer to fund from General Fund $ 9,000 2016 Purchase $ (5,179) 2016 Interest applied to fund $ 636.75 2016 Transfer to fund from 406 $ 7,509.94 2016 Balance: $ 27,204.69 2017 Grader Payment (through November) $ (35,000) 2017 Transfer to fund from General Fund $ 10,000 Pay off Grader $ (148,000) Transfer from Unallocated Fund $ 148,000 2017 Balance: $ 2,204.69 2018 Transfer: 2018 Proposed transfer from General Fund $ 0,000 2018 Balance $ 2,204.69 Page 51 of 110

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Reconciliation of Fund Balance Fund 601 Water Fund 2015 2016 2017 2018 Total Revenues $ 506,832.03 $ 1,450,454.58 $ 187,435.00 $ 206,185.00 Total Expenditures $ 249,645.28 $ 835,814.77 $ 247,977.00 $ 255,805.00 Fiscal Year 2017 Water Fund: 2016 Unrestricted Net Position (audited amount): $ 810,572.00 Budgeted operating revenues: $ 187,435.00 Budgeted operating expenses: $ 247,977.00 Minus depreciation $ (70,000) Budgeted operating expenses: $ 177,977.00 Estimated adjustment to fund balance: $ 9,458.00 Estimated unrestricted net position: $ 820,030.00 Fiscal Year 2018 Water Fund: Budgeted operating revenues: $ 206,185.00 Budgeted operating expenses: $ 255,805.00 Minus depreciations: $ (70,000) Budgeted operating expenses: $ 185,805.00 Estimated adjustment to fund balance: $ 20,380 Estimated unrestricted net position: $ 840,410.00 Water Revenue & Expenses (without depreciaton) $206,185.00 $187,435.00 $185,805.00 $177,977.00 WATER REVENUES WATER EXPENSES 2017 Adopted Budget 2018 Budget Page 55 of 110

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2018 601 Water Fund 601 Water Fund Revenues 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 6010000031010 Current Ad Valorem Taxes $ $ $ $ $ R 6010000031020 Delinquent Ad Valorem Taxes $ $ $ $ $ R 6010000031050 TIF Penalties, Interest $ $ $ $ $ R 6010000033405 Spec Assess Current $ 2,546.20 $ 2,498.46 $ 1,700.00 $ 6,250.94 $ 2,500.00 R 6010000033406 Spec Assess Direct Pay $ $ $ $ $ R 6010000033407 Spec Assess Delinquent $ 4,552.92 $ 739.58 $ 975.00 $ 178.81 $ 500.00 R 6010000033411 Spec Assess Penalty/Interest $ 336.99 $ 207.74 $ 250.00 $ 1,320.55 $ 150.00 R 6010000034955 Miscellaneous Receipts $ 28.69 $ 210.70 $ $ 142.43 $ R 6010000034956 Sale of Land & Property $ $ $ $ $ R 6010000036200 Interest Earnings $ 3,191.14 $ 2,563.31 $ 500.00 $ 323.98 $ 500.00 R 6010000037100 Water Revenue $ 164,425.24 $ 159,514.19 $ 181,500.00 $ 160,639.46 $ 200,000.00 R 6010000037130 Customer CR Bal $ 763.75 $ 296.50 $ $ (619.90) $ R 6010000037150 Turn On/Off Fees $ 2,761.16 $ 1,855.29 $ 1,750.00 $ 1,501.32 $ 1,200.00 R 6010000037160 Penalties/Interest $ 412.56 $ 421.34 $ 625.00 $ 2,762.04 $ 1,200.00 R 6010000037170 Federal Test Fee $ (291.05) $ (316.33) $ 100.00 $ 336.85 $ 100.00 R 6010000037180 Meter Bottom $ 24.71 $ 27.56 $ 35.00 $ 10.04 $ 35.00 R 6010000037200 Sewer Revenues $ $ $ $ $ R 6010000037240 Sewer Pond Fee 2008 $ $ $ $ $ R 6010000039101 Sales of General Fixed Assets $ 1,000.00 $ $ $ $ R 6010000039102 CompensationLoss Fixed Assets $ $ $ $ $ R 6010000039210 Capital Contribution $ $ $ $ $ R 6010000039310 Bond Proceeds $ $ $ $ $ R 6010000099000 Transfer In $ $ $ $ $ R 6014941033412 State/Fed Grants $ 327,079.72 $ 1,282,436.24 $ $ 2,550.72 $ R 6014942036200 Interest Earnings $ $ $ $ $ Total Revenues: $ 506,832.03 $ 1,450,454.58 $ 187,435.00 $ 175,397.24 $ 206,185.00 Water Utilities Expenses 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 60149400101 Salaries $ 35,281.38 $ 33,863.79 $ 33,000.00 $ 28,203.61 $ 35,000.00 E 60149400103 Parttime Salaries $ $ $ $ $ 6,000.00 E 60149400104 Admin Salaries $ 5,958.00 $ 5,900.00 $ 8,250.00 $ 6,951.50 $ 8,300.00 E 60149400121 PERA $ 2,207.56 $ 2,539.76 $ 2,500.00 $ 2,353.94 $ 2,500.00 E 60149400122 Social Security $ 2,119.26 $ 2,073.92 $ 2,100.00 $ 1,884.33 $ 2,300.00 E 60149400128 Medicare $ 486.06 $ 484.99 $ 500.00 $ 449.62 $ 550.00 E 60149400131 Employer Paid Health $ 8,252.89 $ 9,136.57 $ 9,750.00 $ 9,663.78 $ 10,300.00 E 60149400134 Employer Paid Life $ 59.20 $ 66.60 $ 60.00 $ 50.68 $ 65.00 E 60149400135 Employer Paid Annuity $ $ $ $ $ E 60149400210 Operating Supplies $ 22,297.16 $ 20,769.19 $ 24,000.00 $ 12,823.75 $ 24,000.00 E 60149400212 Motor Fuels & Lubricants $ 1,413.79 $ 1,116.70 $ 1,800.00 $ 1,052.48 $ 1,800.00 E 60149400220 Repair & Maintenance $ 10,938.98 $ 21,162.94 $ 7,500.00 $ 5,905.35 $ 7,500.00 E 60149400225 Safety Equipment $ $ 304.39 $ 1,000.00 $ $ 1,000.00 Page 57 of 110

2018 601 Water Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 60149400301 Auditing Services $ 1,380.00 $ 1,382.00 $ 1,400.00 $ 1,400.00 $ 1,400.00 E 60149400304 Legal Services $ $ $ 150.00 $ 630.00 $ 500.00 E 60149400305 Professional Services $ 5,123.70 $ 1,561.54 $ 750.00 $ 927.72 $ 850.00 E 60149400309 Computer Support Services $ 545.00 $ 1,620.00 $ 1,000.00 $ 1,085.00 $ 4,500.00 E 60149400312 Contract Maintenance $ $ $ 5,000.00 $ $ 5,000.00 E 60149400321 Telephone/Fax $ 703.30 $ 1,193.35 $ 1,000.00 $ 1,186.58 $ 1,000.00 E 60149400322 Postage $ 1,307.29 $ 1,565.51 $ 1,500.00 $ 1,392.60 $ 1,500.00 E 60149400331 Travel & Conference $ 534.58 $ 506.60 $ 2,500.00 $ 1,054.87 $ 2,500.00 E 60149400350 Printing & Publishing $ 835.00 $ 1,235.13 $ 1,000.00 $ 588.00 $ 1,000.00 E 60149400361 General Liability Ins $ (2,273.00) $ 820.00 $ 850.00 $ 769.00 $ 850.00 E 60149400362 Property Insurance $ 1,808.00 $ 1,764.00 $ 1,800.00 $ 1,713.00 $ 1,800.00 E 60149400363 Automotive Insurance $ 118.00 $ 100.00 $ 150.00 $ 106.00 $ 150.00 E 60149400367 Workers Compensation $ 2,472.00 $ 2,156.00 $ 3,127.00 $ 2,072.00 $ 3,150.00 E 60149400381 Electric Utilities $ 17,340.76 $ 12,700.75 $ 18,000.00 $ 13,645.09 $ 18,000.00 E 60149400420 Depreciation Expense $ 87,845.00 $ $ 70,000.00 $ $ 70,000.00 E 60149400433 Dues and Subscriptions $ 250.00 $ 250.00 $ 400.00 $ 250.00 $ 400.00 E 60149400437 Licenses & Permits $ 257.60 $ 206.66 $ 1,000.00 $ 190.22 $ 1,000.00 E 60149400440 Bad Debt Expense $ $ $ $ $ E 60149400500 Capital Outlay $ 1,275.08 $ 3,938.44 $ 10,000.00 $ 3,506.52 $ 10,000.00 E 60149400600 Principal $ $ $ 13,000.00 $ $ 13,000.00 E 60149400610 Interest $ $ $ 3,300.00 $ $ 3,300.00 E 60149400990 Transfer Out $ $ $ 5,000.00 $ $ Total Expenses: $ 208,536.59 $ 128,418.83 $ 231,387.00 $ 99,855.64 $ 239,215.00 Water Plant Expenses E 60149410302 Construction Expense $ 0.44 $ 647,817.87 $ $ $ E 60149410303 Engineering Fees $ 0.24 $ 42,004.34 $ $ $ E 60149410305 Professional Services $ 40,650.80 $ 3,135.00 $ $ $ E 60149410350 Printing & Publishing $ 457.21 $ $ $ $ Total Expenses: $ 41,108.69 $ 692,957.21 $ $ $ PFA Debt/2015B Bonds Expenses E 60149420600 Principal $ $ 12,820.00 $ 15,000.00 $ 13,550.68 $ 15,000.00 E 60149420610 Interest $ $ 1,618.73 $ 1,590.00 $ 2,802.70 $ 1,590.00 Total Expenses: $ $ 14,438.73 $ 16,590.00 $ 16,353.38 $ 16,590.00 Page 58 of 110

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Reconciliation of Fund Balance Fund 602 Sewer Fund 2015 2016 2017 2018 Total Revenues $ 293,829.11 $ 270,977.69 $ 266,850.00 $ 286,000.00 Total Expenditures $ 303,476.15 $ 408,291.79 $ 358,169.00 $ 388,715.00 Fiscal Year 2017 Sewer Fund: 2016 Unrestricted Net Position (audited amount): $ 843,641.00 Budgeted operating revenues: $ 266,850.00 Budgeted operating expenses: $ 358,169.00 Minus depreciation $ (102,000) Budgeted operating expenses: $ 256,169.00 Estimated adjustment to fund balance: $ 10,681.00 Estimated unrestricted net position: $ 854,332.00 Fiscal Year 2018 Sewer Fund: Budgeted operating revenues: $ 286,000.00 Budgeted operating expenses: $ 388,715.00 Minus depreciation $ (102,000) Budgeted operating expenses: $ 286,715.00 Estimated adjustment to fund balance: $ (715.00) Estimated unrestricted net position: $ 853,617.00 Sewer Revenues & Expenses (without depreciation) $286,000.00 $286,715.00 $266,850.00 $256,169.00 SEWER REVENUES SEWER EXPENSES 2017 Adopted Budget 2018 Budget Page 61 of 110

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2018 602 Sewer Fund 602 Sewer Fund Revenues 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 6020000033405 Spec Assess Current $ 3,243.98 $ 4,018.20 $ 2,100.00 $ 10,048.72 $ 3,500.00 R 6020000033407 Spec Assess Delinquent $ 6,696.63 $ 736.62 $ 1,000.00 $ 92.53 $ 750.00 R 6020000033411 Spec Assess Penalty/Interest $ 212.16 $ 246.58 $ 250.00 $ 1,970.82 $ 500.00 R 6020000034955 Miscellaneous Receipts $ $ $ $ 67.05 $ R 6020000036200 Interest Earnings $ 1,947.93 $ 2,769.19 $ 500.00 $ 348.30 $ 500.00 R 6020000037130 Customer CR Bal $ $ $ $ $ R 6020000037160 Penalties/Interest $ 658.47 $ 683.53 $ 500.00 $ 2,729.16 $ 750.00 R 6020000037200 Sewer Revenues $ 182,011.17 $ 165,593.79 $ 162,500.00 $ 152,699.70 $ 180,000.00 R 6020000037240 Sewer Pond Fee 2008 $ 99,058.77 $ 96,929.78 $ 100,000.00 $ 90,236.85 $ 100,000.00 R 6020000039310 Bond Proceeds $ $ $ $ $ R 6020000099000 Transfer In $ $ $ $ $ Total: $ 293,829.11 $ 270,977.69 $ 266,850.00 $ 258,193.13 $ 286,000.00 602 Sewer Fund Expenses 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 60249450101 Salaries $ 35,281.24 $ 33,863.27 $ 33,000.00 $ 28,203.05 $ 33,500.00 E 60249450103 Parttime Salaries $ $ $ $ $ 6,000.00 E 60249450104 Admin Salaries $ 5,786.00 $ 5,900.00 $ 8,250.00 $ 6,951.50 $ 8,300.00 E 60249450121 PERA $ 2,207.68 $ 2,539.72 $ 2,500.00 $ 2,353.85 $ 2,600.00 E 60249450122 Social Security $ 2,119.22 $ 2,073.70 $ 2,100.00 $ 1,884.38 $ 2,300.00 E 60249450128 Medicare $ 486.02 $ 485.03 $ 500.00 $ 449.41 $ 550.00 E 60249450131 Employer Paid Health $ 8,252.85 $ 9,136.63 $ 9,750.00 $ 9,663.96 $ 10,500.00 E 60249450134 Employer Paid Life $ 64.75 $ 66.60 $ 60.00 $ 50.68 $ 65.00 E 60249450210 Operating Supplies $ 13,304.19 $ 14,481.40 $ 15,000.00 $ 23,994.63 $ 20,000.00 E 60249450212 Motor Fuels & Lubricants $ 1,609.58 $ 1,159.24 $ 2,500.00 $ 1,109.49 $ 2,500.00 E 60249450220 Repair & Maintenance $ 13,781.29 $ 36,959.24 $ 25,000.00 $ 35,360.12 $ 35,000.00 E 60249450225 Safety Equipment $ $ 304.39 $ 500.00 $ $ 500.00 E 60249450301 Auditing Services $ 1,380.00 $ 1,382.00 $ 1,400.00 $ 1,400.00 $ 1,400.00 E 60249450304 Legal Services $ $ $ 100.00 $ 104.00 $ 150.00 E 60249450305 Professional Services $ 3,385.94 $ 9,178.00 $ 2,500.00 $ 923.68 $ 2,500.00 E 60249450309 Computer Support Services $ 545.00 $ 1,620.00 $ 1,100.00 $ 1,085.00 $ 4,500.00 E 60249450321 Telephone/Fax $ 703.31 $ 809.44 $ 750.00 $ 767.52 $ 750.00 E 60249450322 Postage $ 1,278.05 $ 1,453.37 $ 1,250.00 $ 1,230.88 $ 1,250.00 E 60249450331 Travel & Conference $ 675.68 $ 57.01 $ 1,200.00 $ 2,079.77 $ 1,500.00 E 60249450350 Printing & Publishing $ 250.00 $ $ 250.00 $ $ 250.00 E 60249450361 General Liability Ins $ (831.00) $ 821.00 $ 900.00 $ 768.00 $ 900.00 E 60249450362 Property Insurance $ 1,818.00 $ 1,838.00 $ 1,900.00 $ 1,785.00 $ 1,800.00 E 60249450363 Automotive Insurance $ 118.00 $ 99.00 $ 100.00 $ 149.00 $ 100.00 E 60249450367 Workers Compensation $ 2,570.00 $ 1,676.00 $ 2,944.00 $ 3,014.00 $ 3,000.00 E 60249450381 Electric Utilities $ 5,224.65 $ 4,608.37 $ 5,000.00 $ 4,144.12 $ 5,000.00 E 60249450420 Depreciation Expense $ 121,811.00 $ $ 102,000.00 $ $ 102,000.00 E 60249450433 Dues and Subscriptions $ $ $ 300.00 $ $ 300.00 E 60249450437 Licenses & Permits $ 1,963.00 $ 353.00 $ 500.00 $ 390.00 $ 500.00 Page 63 of 110

2018 602 Sewer Fund 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 60249450500 Capital Outlay $ 19,377.05 $ 8,736.06 $ 7,500.00 $ 25,944.26 $ 12,000.00 E 60249450600 Principal $ $ 90,000.00 $ 85,000.00 $ 85,000.00 $ 85,000.00 E 60249450610 Interest $ 27,793.13 $ 5,055.49 $ 3,000.00 $ 5,847.50 $ 6,000.00 E 60249450620 Fiscal Agent Fees $ 32,272.00 $ $ $ $ E 60249450990 Transfer Out $ $ $ 5,000.00 $ $ Total: $ 303,226.63 $ 234,655.96 $ 321,854.00 $ 244,653.80 $ 350,715.00 Main Lift Station Project Expenses E 60249460302 Construction Expense $ (0.48) $ 128,888.48 $ $ $ E 60249460303 Engineering Fees $ 10.00 $ 2,477.50 $ $ $ E 60249460350 Printing & Publishing $ 240.00 $ $ $ $ E 60249460600 Principal $ $ 40,000.00 $ 35,000.00 $ 35,000.00 $ 35,000.00 E 60249460610 Interest $ $ 2,269.85 $ 1,315.00 $ 2,627.50 $ 3,000.00 Total: $ 249.52 $ 173,635.83 $ 36,315.00 $ 37,627.50 $ 38,000.00 Page 64 of 110

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2018 607 Cemetery Fund 49500 Cemetery (Revenue) 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 6070000034830 Cemetery Plot Sales $ $ 2,250.00 $ 1,750.00 $ 2,000.00 $ 1,750.00 R 6070000034840 Cemetery Perpetual Care $ $ 750.00 $ 750.00 $ 500.00 $ 750.00 Total: $ $ 3,000.00 $ 2,500.00 $ 2,500.00 $ 2,500.00 49500 Cemetery (Expenditure) E 60749500101 Salaries $ $ $ 6,250.00 $ 2,790.33 $ 3,000.00 E 60749500121 PERA $ $ $ 260.00 $ 209.33 $ 250.00 E 60749500122 Social Security $ $ $ 250.00 $ 171.24 $ 250.00 E 60749500128 Medicare $ $ $ 50.00 $ 40.05 $ 50.00 E 60749500131 Employer Paid Health $ $ $ 500.00 $ 660.09 $ 500.00 E 60749500134 Employer Paid Life $ $ $ 10.00 $ 6.06 $ 10.00 E 60749500212 Motor Fuels & Lubricants $ $ $ 100.00 $ $ 100.00 E 60749500220 Repair & Maintenance $ $ $ 100.00 $ 874.99 $ 500.00 E 60749500367 Workers Compensation $ $ $ $ 834.00 $ 100.00 E 60749500381 Electric Utilities $ $ $ $ $ E 60749500430 Miscellaneous Expense $ $ 484.85 $ $ 586.71 $ 500.00 E 60749500990 Transfer Out $ $ $ 250.00 $ $ Total: $ $ 484.85 $ 7,770.00 $ 6,172.80 $ 5,260.00 Page 67 of 110

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Reconciliation of Fund Balance Fund 609 Liquor Fund 2015 2016 2017 2018 Total Revenues $ 852,828.68 $ 865,239.45 $ 866,650.00 $ 917,500.00 Total Expenditures $ 837,087.30 $ 867,694.50 $ 866,460.00 $ 880,044.00 Fiscal Year 2017 Liquor Fund: 2016 Unrestricted Net Position (audited amount): $ 190,968.00 Budgeted operating revenues: $ 866,650.00 Budgeted operating expenses: $ 866,460.00 Estimated adjustment to fund balance: $ 190.00 Estimated unrestricted net position: $ 191,158.00 Fiscal Year 2018 Liquor Fund: Budgeted operating revenues: $ 917,500.00 Budgeted operating expenses: $ 880,044.00 Estimated adjustment to fund balance: $ 37,456.00 Estimated unrestricted net position: $ 228,614.00 Liquor Revenue and Expenses 2018 BUDGET $880,044.00 $917,500.00 2017 ADOPTED BUDGET $866,460.00 $866,650.00 Liquor Expenses Liquor Revenues Page 71 of 110

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2018 609 Liquor Fund On Sale 49750 Liquor Store On Sale (Revenues) 2018 R 6094976034954 Lions Lease Payments $ 1,800.00 R 6094976034955 Miscellaneous Receipts $ 200.00 R 6094976034957 Apparel Sales $ 1,250.00 R 6094976036200 Interest Earnings $ R 6094976036212 ATM User Fees $ 2,000.00 R 6094976036235 Refunds & Reimbursements $ R 6094976037820 Credit Card Sales $ R 6094976037840 Cash Over/Under $ R 6094976037911 Liquor Sales $ 94,200.00 R 6094976037912 Beer Sales $ 127,600.00 R 6094976037915 Tobacco Sales $ 500.00 R 6094976037916 Snack, Ice, Soda Sales $ 17,000.00 R 6094976037920 Vending Machines $ 1,300.00 R 6094976039101 Sales of General Fixed Assets $ R 6094976039102 CompensationLoss Fixed Assets $ R 6094976099000 Transfer In $ Total On Sale Revenues: $ 245,850.00 49750 Liquor Store On Sale (Expenses) 2018 E 60949650101 Salaries $ 60,143.20 E 60949760303 Parttime Salaries $ 4,985.00 E 60949760104 Admin Salaries $ 4,803.27 E 60949760105 Unemployment $ E 60949760121 PERA $ 4,884.62 E 60949760122 Social Security $ 4,037.95 E 60949760128 Medicare $ 944.36 E 60949760131 Employer Paid Health $ 17,631.86 E 60949760134 Employer Paid Life $ 133.20 E 60949760135 Employer Paid Annuity $ E 60949760200 Office Supplies $ 500.00 E 60949760210 Operating Supplies $ 5,000.00 E 60949760215 Entertainment $ 10,000.00 E 60949760217 Uniform Allowance $ 500.00 E 60949760220 Repair & Maintenance $ 3,000.00 E 60949760250 Merchandise Resale (GENERAL) $ 1,250.00 E 60949760251 Liquor Purchases $ 17,000.00 E 60949760252 Beer Purchases $ 30,500.00 E 60949760254 Snack, Ice, Soda Purchases $ 3,500.00 E 60949760256 Tobacco Products For Resale $ 400.00 E 60949760301 Auditing Services $ 1,500.00 E 60949760304 Legal Services $ 250.00 E 60949760305 Professional Services $ 2,500.00 E 60949760309 Computer Support Services $ 2,250.00

2018 609 Liquor Fund 49750 Liquor Store On Sale (Expenses) 2018 E 60949760321 Telephone/Fax $ 400.00 E 60949760331 Travel & Conference $ 500.00 E 60949760333 Freight $ 1,300.00 E 60949760340 Advertising $ 1,250.00 E 60949760350 Printing & Publishing $ 50.00 E 60949760361 General Liability Ins $ 375.00 E 60949760362 Property Insurance $ 1,650.00 E 60949760364 Dram Shop Insurance $ 2,400.00 E 60949760365 Errors & Omissions Ins $ 300.00 E 60949760367 Workers Compensation $ 5,500.00 E 60949760381 Electric Utilities $ 5,000.00 E 60949760382 Water/Sewer Utilities $ 900.00 E 60949760383 Gas Utilities $ 1,000.00 E 60949760384 Garbage Services $ 1,350.00 E 60949760385 Cable Utilities $ 1,550.00 E 60949760386 Cleaning Services $ 1,900.00 E 60949760419 Equipment Lease $ 1,800.00 E 60949760420 Depreciation Expense $ E 60949760430 Miscellaneous Expense $ 2,000.00 E 60949760431 Cash Short $ E 60949760433 Dues and Subscriptions $ 500.00 E 60949760437 Licenses & Permits $ 300.00 E 60949760440 Bad Debt Expense $ E 60949760500 Capital Outlay $ 5,000.00 E 60949760600 Principal $ E 60949760610 Interest $ E 60949760990 Transfer Out $ 31,250.00 Total On Sale Expenses: $ 241,988.46 Revenues over expenses: $ 3,861.54

2018 609 Liquor Fund Off Sale 49750 Liquor Store Off Sale (Revenues) $ 2,018.00 R 6094975034954 Lions Lease Payments $ R 6094975034955 Miscellaneous Receipts $ 200.00 R 6094975034957 Apparel Sales $ 1,250.00 R 6094975036200 Interest Earnings $ R 6094975036235 Refunds & Reimbursements $ R 6094975037811 Liquor Sales $ 206,000.00 R 6094975037812 Beer Sales $ 405,000.00 R 6094975037813 Wine Sales $ 37,000.00 R 6094975037815 Tobacco Sales $ 2,600.00 R 6094975037816 Snack, Ice, Soda Sales $ 19,600.00 R 6094975037820 Credit Card Sales $ R 6094975037840 Cash Over/Under $ R 6094975039101 Sales of General Fixed Assets $ R 6094975039102 CompensationLoss Fixed Assets $ R 6094975099000 Transfer In $ Total Off Sale Revenues: $ 671,650.00 49750 Liquor Store Off Sale (Expenses) 2018 E 60949750101 Salaries $ 60,143.20 E 60949750303 Parttime Salaries $ 4,985.00 E 60949750104 Admin Salaries $ 4,803.27 E 60949750105 Unemployment $ E 60949750121 PERA $ 4,884.62 E 60949750122 Social Security $ 4,037.95 E 60949750128 Medicare $ 944.36 E 60949750131 Employer Paid Health $ 17,631.86 E 60949750134 Employer Paid Life $ 133.20 E 60949750135 Employer Paid Annuity $ E 60949750200 Office Supplies $ 500.00 E 60949750210 Operating Supplies $ 12,000.00 E 60949750215 Entertainment $ E 60949750217 Uniform Allowance $ 500.00 E 60949750220 Repair & Maintenance $ 5,000.00 E 60949750250 Merchandise Resale (GENERAL) $ 1,250.00 E 60949750251 Liquor Purchases $ 153,000.00 E 60949750252 Beer Purchases $ 289,500.00 E 60949750254 Snack, Ice, Soda Purchases $ 2,250.00 E 60949750256 Tobacco Products For Resale $ 2,000.00 E 60949750301 Auditing Services $ 1,500.00 E 60949750304 Legal Services $ 250.00 E 60949750305 Professional Services $ 2,500.00 E 60949750309 Computer Support Services $ 2,250.00 E 60949750321 Telephone/Fax $ 400.00

2018 609 Liquor Fund 49750 Liquor Store Off Sale (Expenses) 2018 E 60949750331 Travel & Conference $ 500.00 E 60949750333 Freight $ 2,700.00 E 60949750340 Advertising $ 1,250.00 E 60949750350 Printing & Publishing $ 50.00 E 60949750361 General Liability Ins $ 375.00 E 60949750362 Property Insurance $ 1,650.00 E 60949750364 Dram Shop Insurance $ 2,400.00 E 60949750365 Errors & Omissions Ins $ 300.00 E 60949750367 Workers Compensation $ 5,500.00 E 60949750381 Electric Utilities $ 5,000.00 E 60949750382 Water/Sewer Utilities $ 900.00 E 60949750383 Gas Utilities $ 1,000.00 E 60949750384 Garbage Services $ 1,350.00 E 60949750385 Cable Utilities $ 1,550.00 E 60949750386 Cleaning Services $ 1,900.00 E 60949750419 Equipment Lease $ 1,800.00 E 60949750420 Depreciation Expense $ E 60949750430 Miscellaneous Expense $ 300.00 E 60949750431 Cash Short $ E 60949750433 Dues and Subscriptions $ 500.00 E 60949750437 Licenses & Permits $ 300.00 E 60949750440 Bad Debt Expense $ E 60949750500 Capital Outlay $ 5,000.00 E 60949750600 Principal $ E 60949750610 Interest $ E 60949750990 Transfer Out $ 31,250.00 Total Off Sale Expenses: $ 638,056.46 Revenues over expenses: $ 33,593.54

2018 609 Liquor Fund 49750 Liquor Store (Revenues) 2016 2017 Budget 2017 Actual R 6090000033410 State Aid PERA $ 324.00 $ $ R 6090000034954 Lions Lease Payments $ 1,800.00 $ 1,800.00 $ 1,350.00 R 6090000034955 Miscellaneous Receipts $ 4,119.58 $ 400.00 $ 280.66 R 6090000034957 Apparel Sales $ 2,886.00 $ 2,000.00 $ 2,479.62 R 6090000036200 Interest Earnings $ 710.65 $ 50.00 $ R 6090000036212 ATM User Fees $ 1,580.00 $ 1,500.00 $ 1,171.00 R 6090000036235 Refunds & Reimbursements $ 7,710.30 $ $ 3,659.89 R 6090000037811 Liquor Sales (Off) $ 198,784.47 $ 193,000.00 $ 189,398.37 R 6090000037812 Beer Sales (Off) $ 411,715.18 $ 420,000.00 $ 368,815.61 R 6090000037813 Wine Sales (Off) $ 40,935.52 $ 38,000.00 $ 35,838.47 R 6090000037815 Tobacco Sales (Off) $ 2,229.68 $ 2,300.00 $ 2,459.99 R 6090000037816 Snack, Ice, Soda Sales (Off) $ 17,424.18 $ 19,000.00 $ 17,871.54 R 6090000037835 Bar Charge (Off) $ (50,980.81) $ (52,400.00) $ (47,789.44) R 6090000037840 Cash Over/Under $ (115.14) $ $ 123.84 R 6090000037911 Liquor Sales (On) $ 92,997.05 $ 94,200.00 $ 86,092.22 R 6090000037912 Beer Sales (On) $ 118,957.14 $ 127,600.00 $ 104,727.41 R 6090000037915 Tobacco Sales (On) $ 441.00 $ 500.00 $ 630.00 R 6090000037916 Snack, Ice, Soda Sales (On) $ 14,333.13 $ 17,000.00 $ 15,275.33 R 6090000037920 Vending Machines $ 1,532.95 $ 1,700.00 $ 1,280.65 R 6090000039101 Sales of General Fixed Assets $ $ $ R 6090000039102 CompensationLoss Fixed Asset $ $ $ R 6090000099000 Transfer In $ $ $ Total Revenues: $ 867,384.88 $ 866,650.00 $ 783,665.16 49750 Liquor Store (Expenses) 2016 2017 Budget 2017 Actual E 60949750101 Salaries $ 126,109.14 $ 74,339.20 $ 73,955.62 E 60949750103 Parttime Salaries $ $ 47,822.90 $ 36,440.66 E 60949750104 Admin Salaries $ 16,133.00 $ 10,441.60 $ 6,969.50 E 60949750105 Unemployment $ $ $ E 60949750121 PERA $ 24,039.35 $ 9,162.16 $ 8,487.64 E 60949750122 Social Security $ 7,887.04 $ 7,574.05 $ 7,285.84 E 60949750128 Medicare $ 1,829.75 $ 1,771.35 $ 1,740.46 E 60949750131 Employer Paid Health $ 15,705.55 $ 17,077.04 $ 21,159.02 E 60949750134 Employer Paid Life $ 199.80 $ 199.80 $ 216.45 Page 75 of 110

2018 609 Liquor Fund 49750 Liquor Store (Expenses) 2016 2017 Budget 2017 Actual E 60949750135 Employer Paid Annuity $ $ $ E 60949750200 Office Supplies $ 642.07 $ 900.00 $ 1,079.50 E 60949750210 Operating Supplies $ 17,133.14 $ 15,200.00 $ 16,669.65 E 60949750215 Entertainment $ 7,092.94 $ 10,360.00 $ 7,212.14 E 60949750217 Uniform Allowance $ 181.20 $ 2,000.00 $ 276.75 E 60949750220 Repair & Maintenance $ 5,251.09 $ 10,000.00 $ 2,444.96 E 60949750250 Merchandise Resale (GENERAL) $ 2,435.45 $ 3,000.00 $ 1,906.75 E 60949750251 Liquor Purchases $ 174,984.23 $ 170,000.00 $ 157,366.64 E 60949750252 Beer Purchases $ 321,283.83 $ 302,600.00 $ 285,961.16 E 60949750254 Snack, Ice, Soda Purchases $ 25,596.87 $ 26,000.00 $ 24,539.14 E 60949750256 Tobacco Products For Resale $ 2,205.54 $ 2,400.00 $ 2,100.10 E 60949750301 Auditing Services $ 3,750.00 $ 3,950.00 $ 3,950.00 E 60949750304 Legal Services $ $ 500.00 $ E 60949750305 Professional Services $ 2,092.88 $ 21,000.00 $ 8,538.54 E 60949750321 Telephone/Fax $ 330.92 $ 400.00 $ 496.52 E 60949750331 Travel & Conference $ 73.44 $ 1,000.00 $ 317.02 E 60949750333 Freight $ 3,834.42 $ 4,000.00 $ 3,180.42 E 60949750340 Advertising $ 3,312.55 $ 2,500.00 $ 3,651.97 E 60949750350 Printing & Publishing $ $ 100.00 $ E 60949750361 General Liability Ins $ 519.00 $ 703.00 $ 771.00 E 60949750362 Property Insurance $ 3,279.00 $ 3,300.00 $ 3,191.00 E 60949750364 Dram Shop Insurance $ 4,621.00 $ 4,800.00 $ 4,544.00 E 60949750365 Errors & Omissions Ins $ 586.00 $ 600.00 $ 239.00 E 60949750367 Workers Compensation $ 10,642.00 $ 8,752.00 $ 12,943.00 E 60949750381 Electric Utilities $ 11,048.44 $ 12,000.00 $ 9,808.68 E 60949750382 Water/Sewer Utilities $ 1,472.74 $ 1,500.00 $ 1,670.17 E 60949750383 Gas Utilities $ 1,334.61 $ 1,750.00 $ 1,305.90 E 60949750384 Garbage Services $ 2,575.64 $ 2,400.00 $ 2,361.02 E 60949750385 Cable Utilities $ 3,054.19 $ 3,100.00 $ 2,799.72 E 60949750386 Cleaning Services $ 3,298.63 $ 3,500.00 $ 2,712.64 E 60949750419 Equipment Lease $ 3,522.00 $ 3,600.00 $ 3,106.16 E 60949750420 Depreciation Expense $ 11,132.00 $ $ E 60949750430 Miscellaneous Expense $ 2,232.00 $ 2,300.00 $ 2,072.00 E 60949750431 Cash Short $ $ $ E 60949750433 Dues and Subscriptions $ 1,195.00 $ 1,000.00 $ 885.00 E 60949750437 Licenses & Permits $ 594.84 $ 400.00 $ 329.50 Page 76 of 110

2018 609 Liquor Fund 49750 Liquor Store (Expenses) 2016 2017 Budget 2017 Actual E 60949750440 Bad Debt Expense $ $ $ E 60949750500 Capital Outlay $ 4,718.20 $ 10,000.00 $ 3,642.26 E 60949750600 Principal $ $ $ E 60949750610 Interest $ $ $ E 60949750990 Transfer Out $ 65,887.00 $ 62,500.00 $ 57,291.67 Total Expenses: $ 895,832.49 $ 866,503.10 $ 785,619.17 Page 77 of 110

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700 Funds 755 Get Hooked on Fishing 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 7550000036230 Contributions & Donations $ $ $ $ 2,800.00 $ 3,500.00 Total: $ $ $ $ 2,800.00 $ 3,500.00 755 Get Hooked on Fishing E 75542120210 Operating Supplies $ $ $ $ 3,027.19 $ 3,500.00 Total: $ $ $ $ 3,027.19 $ 3,500.00 760 Sounds of Spirit Lake 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget R 7600000036230 Contributions & Donations $ $ $ $ 13,501.78 $ 13,500.00 $ $ $ $ 13,501.78 $ 13,500.00 760 Sounds of Spirit Lake 2015 Actual 2016 Actual 2017 Budget 2017 Actual 2018 Budget E 76000000210 Operating Supplies $ $ $ $ 750.66 $ 750.00 E 76000000215 Entertainment $ $ $ $ 9,358.78 $ 1,000.00 E 76000000322 Postage $ $ $ $ 9.80 $ 10.00 E 76000000340 Advertising $ $ $ $ 70.00 $ 75.00 E 76000000350 Printing & Publishing $ $ $ $ 600.34 $ 600.00 E 76000000500 Capital Outlay $ $ $ $ 2,298.32 $ 1,462.38 Total: $ $ $ $ 13,087.90 $ 1,462.38 Page 81 of 110

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Agenda Date: September 11, 2017 Action: Adopted Vote: Unanimous Yes: I No: Ellingson Komulainen McNeece Lawrey Foss CllY OF MENAHGA, MINNESOTA Resolution No. 2018001 A Resolution of the Menahga City Council Adopting the Preliminary 2018 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 2018, 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 $ 75,467.14 2013B General Obligation Improvement Bond $ 6,520.66 2015B General Obligation Improvement Bond $ 31,564.34 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 eleventh day of September, 2017. City of Menahga, Minnesota Resolution No. 2018001 Page 1 of 1 Page 85 of 110

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Agenda Date: December 11, 2017 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No. 2018002 A Resolution of the Menahga City Council Adopting the Final 2018 Tax Levy WHEREAS, the City of Menahga is required by Minnesota Statute 275.07 Subdivision 1, requires cities to certify the final levy on or before five working days after December 20 of each year. NOW, THEREFORE BE IT resolved by the City Council that the following sums of money be levied for the current year, collectible in 2018, upon the taxable property in the City of Menahga, for the following purposes: General Fund: $ 332,429.00 Debt Funds: 2013A General Obligation Improvement Bond $ 75,467.14 2013B General Obligation Improvement Bond $ 6,520.66 2015B General Obligation Improvement Bond $ 31,564.34 Total Final Tax Levy: $ 445,981.14 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 eleventh day of December, 2017. Janette M. Bower, MMC, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No. 2018002 Page 1 of 1 Page 89 of 110

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Agenda Date: December 11, 2017 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No. 2018003 A Resolution of the Menahga City Council Adopting a Budget for the City of Menahga, Minnesota for the Fiscal Year Beginning January 1, 2018, and ending December 31, 2018 NOW, THEREFORE BE IT resolved by the City Council that the 2018 budget is hereby approved for all funds in the amounts stated below and the supporting line item details is incorporated as a part of this budget resolution. Revenue General Fund (101) (includes a $25,000 appropriation from the Unassigned Fund Balance) $ 989,722.00 Water Fund (601) $ 206,185.00 Sewer Fund (602) $ 286,000.00 Liquor Fund (609) $ 917,500.00 Total Revenue: $ 2,399,407.00 Expenditures Expenditures without Depreciation Expenditures with Depreciation General Fund (101) $ 989,722.00 $ 989,722.00 Water Fund (601) $ 185,805.00 $ 255,805.00 Sewer Fund (602) $ 286,715.00 $ 388,715.00 Liquor Fund (609) $ 880,995.00 $ 880,995.00 Total Expenditures: $ 2,343,237.00 $ 2,515,237.00 Adopted by the City Council of the City of Menahga, Minnesota, this twelfth day of December, 2017. Janette M. Bower, MMC, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No. 2018003 Page 1 of 1 Page 93 of 110

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Agenda Date: December 11, 2017 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No. 2018004 A Resolution of the Menahga City Council Adopting the 2018 City of Menahga Pay Plan WHEREAS, the City of Menahga has established a Pay Plan to pay City employees. NOW, THEREFORE BE IT resolved by the Menahga City Council that the attached City of Menahga Pay Plan is adopted, with an effective date of January 1, 2018. Adopted by the City Council of the City of Menahga, Minnesota, this eleventh day of December, 2017. Janette M. Bower, MMC, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No. 2018004 Page 1 of 1 Page 97 of 110

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2018 Pay Plan Minimum Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Midpoint Step 8 Step 9 Step 10 Step 11 Step 12 Step 13 Step 14 Step 15 Maximum Pay Grade Bartender/Clerk/Customer Service 1 $ 9.76 $ 9.97 $ 10.18 $ 10.31 $ 10.45 $ 10.72 $ 10.86 $ 11.00 $ 11.14 $ 11.29 $ 11.44 $ 11.59 $ 11.74 $ 11.89 $ 12.04 $ 12.19 $ 12.34 Head Bartender 2 $ 10.13 $ 10.26 $ 10.48 $ 10.71 $ 10.94 $ 11.18 $ 11.42 $ 11.67 $ 11.82 $ 11.98 $ 12.14 $ 12.30 $ 12.46 $ 12.63 $ 12.79 $ 12.96 $ 13.14 Assistant Liquor Store Manager 3 $ 11.61 $ 11.76 $ 12.02 $ 12.28 $ 12.56 $ 12.83 $ 13.12 $ 13.41 $ 13.56 $ 13.77 $ 13.96 $ 14.15 $ 14.34 $ 14.53 $ 14.73 $ 14.93 $ 15.13 Administrative Secretary 4 $ 13.34 $ 13.52 $ 13.82 $ 14.13 $ 14.45 $ 14.77 $ 15.11 $ 15.45 $ 15.66 $ 15.87 $ 16.09 $ 16.31 $ 16.53 $ 16.76 $ 16.99 $ 17.22 $ 17.46 Police Officer, Deputy Clerk, Public Works Laborer 5 $ 15.11 $ 15.57 $ 15.93 $ 16.29 $ 16.66 $ 17.04 $ 17.43 $ 17.83 $ 18.08 $ 18.33 $ 18.58 $ 18.84 $ 19.10 $ 19.36 $ 19.63 $ 19.90 $ 20.18 Utilities Superintendent 6 $ 17.73 $ 17.98 $ 18.39 $ 18.81 $ 19.25 $ 19.69 $ 20.15 $ 20.62 $ 20.91 $ 21.20 $ 21.49 $ 21.80 $ 22.10 $ 22.41 $ 22.73 $ 23.05 $ 23.37 Liquor Store Manager 7 $ 18.95 $ 19.21 $ 19.66 $ 20.11 $ 20.58 $ 21.06 $ 21.55 $ 22.05 $ 22.36 $ 22.68 $ 22.99 $ 23.32 $ 23.65 $ 23.98 $ 24.32 $ 24.66 $ 25.01 Police Chief, Public Works Director 8 $ 20.50 $ 20.79 $ 21.27 $ 21.77 $ 22.28 $ 22.80 $ 23.33 $ 23.88 $ 24.22 $ 24.56 $ 24.91 $ 25.26 $ 25.62 $ 25.98 $ 26.35 $ 26.72 $ 27.10 Administrator 9 $ 23.74 $ 24.08 $ 24.65 $ 25.23 $ 25.82 $ 26.43 $ 27.06 $ 27.70 $ 28.09 $ 28.49 $ 28.90 $ 29.31 $ 29.73 $ 30.15 $ 30.58 $ 31.02 $ 31.46 Minimum Midpoint Maximum Probationary step increase and anniversary date: Full and parttime employees are subject to a probationary period of 1040 regular hours. An employee is eligible for a step increase when the employee has worked 1040 hours, exclusive of overtime, and receives a positive written employee evaluation. The employee s date of increase and evaluation becomes the new anniversary date. Future step increases: A fulltime employee is eligible for a step increase on his or her anniversary date provided the employee receives a satisfactory yearly employee evaluation. A parttime employee is eligible for a step increase after working 2080 hours from his or her anniversary date and has received a satisfactory employee evaluation. Parttime employees shall be eligible for the next advancement after an additional 2080 hours is worked. On Call Time: On call employees are compensated at the rate of $3.30 per hour for calltime hours and are compensated at their regular rate of pay if called out; minimum one hour call out pay. Page 99 of 110

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Agenda Date: December 11, 2017 Action: Vote: Yes: No: CITY OF MENAHGA, MINNESOTA Resolution No. 2018005 A Resolution of the Menahga City Council Adopting the City of Menahga Fee Schedule for the Fiscal Year Beginning January 1, 2018, and Ending December 31, 2018 NOW, THEREFORE BE IT resolved by the Menahga City Council that the City of Menahga adopts the attached fee schedule for a period of one year, beginning on January 1, 2018 and ending December 31, 2018. Adopted by the City Council of the City of Menahga, Minnesota, this eleventh day of December, 2017. Janette M. Bower, MMC, Administrator Patrick Foss, Mayor City of Menahga, Minnesota Resolution No. 2018005 Page 1 of 1 Page 103 of 110

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City of Menahga 2018 Fee Schedule 1 Page 105 of 110