ICF/ID Deficiency Free Survey 100 Year Anniversary Celebration In-house Management of all Departments Compliance with Antipsychotic Medication

Sunnycrest Manor FY19 Presentation

SUCCESSES ICF/ID Deficiency Free Survey 100 Year Anniversary Celebration In-house Management of all Departments Compliance with Antipsychotic Medication Reduction Change over to PTO Continued Community Involvement Stable Occupancy Positive Annual and Self-Report Surveys

CHALLENGES Requirements of Participation Changes Staffing Managed Care Organizations

Revenue Current budget=$9,206,330 Re-Estimate=$9,168,187 Difference=$38,143 FY18 Re-Estimate Changes: RCF unit closed Holiday Bazaar is now run by Auxiliary Board of Trustees reimburses for Finance Director s health insurance benefits

FY18 Current vs Re-Estimate Current Wages: $5,336,019 Overtime: $490,124 FICA, IPERS & Workers Comp: $1,224,070 Health Insurance & HRA Usage: $2,124,502 Unemployment Claims: $29,000 Re-Estimate Wages: $5,425,110 Overtime: $657,770 FICA, IPERS & Workers Comp: $1,101,795 Health Insurance & HRA Usage: $1,845,850 Unemployment Claims: $25,000 Total Employee Related Costs: $9,203,715 Total Employee Related Costs: $9,055,525 $148,190 Reduction

FY18 Current vs Re-Estimate (cntd) Current Overhead Cost Allocation: $391,378 Food: $488,781 ARC: $293,000 Utilities: $264,000 Therapies: $200,809 Laundry Services: $201,800 Medical Needs: $175,520 Housekeeping Services: $119,811 Transportation: $ 99,769 Re-Estimate Overhead Cost Allocation: $449,569 Food: $444,000 ARC: $293,000 Utilities: $256,000 Therapies: $212,800 Laundry Services: $195,000 Medical Needs: $184,950 Housekeeping Services: $ 57,685 Transportation: $112,500

FY18 Current vs Re-Estimate (cntd) Current Liability Insurance: $274,575 Life Enrichment: $ 10,482 Nursing: $ 20,286 Dietary: $ 15,000 Environmental Services: $ 38,500 Maintenance: $ 89,307 Business Office: $116,050 Social Workers: $ 0 Sunrise: $ 16,500 Re-Estimate Liability Insurance: $ 75,000 Life Enrichment: $ 8,100 Nursing: $ 87,025 Dietary: $ 30,750 Environmental Services: $ 62,500 Maintenance: $ 92,750 Business Office: $135,570 Social Workers: $ 800 Sunrise: $ 46,770

FY18 Current vs Re-Estimate (cntd) Expenditures Current Total Non-Employee: $2,815,568 Re-Estimate Total Non-Employee: $2,744,769 $70,799 Reduction Employee Related: $9,203,715 Total Expenditures: $12,019,283 Employee Related: $9,055,525 $148,190 Reduction Total Expenditures: $11,800,294 $218,989 Reduction

FY18 Re-Estimate Current Revenue: $9,206,330 Expenditures: $12,019,283 Expenditures exceed revenue: $2,812,953 County Supplement: $2,828,796 Change in Cash: $15,843 Starting Cash 07/01/17: $1,191,862 Ending Cash 06/30/18: $1,207,705 Re-Estimate Revenue: $9,168,187 Expenditures: $11,800,294 Expenditures exceed revenue: $2,632,107 County Supplement: $1,750,000 Change in Cash: ($882,107) Starting Cash 07/01/17: $1,191,862 Ending Cash 06/30/18: $ 309,755

FY19 Billing Revenue - Calculated on current Medicaid reimbursement rates Nursing Facility 77 Beds 28,105 Bed Days X 97% Occupancy X $205.22 = $5,594,676 ICF/ID 28 Beds 10,220 Bed Days X 96% Occupancy X $364.05 = $3,571,766 = $9,166,442 Billed Revenue Board of Trustees: $75,620 Other Revenue: $10,800 Total Revenue: $9,252,862

FY18 Re-Estimate vs. FY19 FY18 Re-Estimate Wages: $5,425,110 Overtime: $657,770 FICA, IPERS & Workers Comp: $1,101,795 Health Insurance & HRA Usage: $1,845,850 Unemployment Claims: $25,000 FY19 Wages: $5,574,040 Overtime: $809,385 FICA, IPERS & Workers Comp: $1,188,790 Health Insurance & HRA Usage: $1,998,270 Unemployment Claims: $25,000 Total Employee Related Costs: $9,055,525 Total Employee Related Costs: $9,595,485 $539,960 Increase

FY18 Re-Estimate vs. FY19 (cntd) Re-Estimate Overhead Cost Allocation: $449,569 Food: $444,000 ARC: $293,000 Utilities: $256,000 Therapies: $212,800 Laundry Services: $195,000 Medical Needs: $184,950 Housekeeping Services: $ 57,685 Transportation: $112,500 FY19 Overhead Cost Allocation: $450,000 Food: $324,000 ARC: $324,000 Utilities: $256,000 Therapies: $215,650 Laundry Services: $175,000 Medical Needs: $182,750 Housekeeping Services: $ 0 Transportation: $112,500

FY18 Re-Estimate vs. FY19 (cntd) FY18 Re-Estimate Liability Insurance: $ 75,000 Life Enrichment: $ 8,100 Nursing: $ 87,025 Dietary: $ 30,750 Environmental Services: $ 62,500 Maintenance: $ 92,750 Business Office: $135,570 Social Workers: $ 800 Sunrise: $ 46,770 FY19 Liability Insurance: $ 75,000 Life Enrichment: $ 7,100 Nursing: $ 38,850 Dietary: $ 33,150 Environmental Services: $ 63,000 Maintenance: $ 92,750 Business Office: $135,570 Social Workers: $ 800 Sunrise: $ 42,655

FY18 Re-Estimate vs. FY19 (cntd) Expenditures FY18 Re-Estimate Total Non-Employee: $2,744,769 FY19 Total Non-Employee: $2,528,775 $215,994 Reduction Employee Related: $9,055,525 Total Expenditures: $11,800,294 Employee Related: $9,595,485 $539,960 Additional Total Expenditures: $12,124,260 $323,966 Additional

FY19 FY18 Re-Estimate Revenue: $9,168,187 Expenditures: $11,800,294 Expenditures exceed revenue: $2,632,107 County Supplement: $1,750,000 Change in Cash: ($882,107) Starting Cash 07/01/17: $1,191,862 Ending Cash 06/30/18: $ 309,755 FY19 Revenue: $9,252,862 Expenditures: $12,124,260 Expenditures exceed revenue: $2,871,398 County Supplement: $2,800,000 Change in Cash: ($ 71,398) Starting Cash 07/01/18: $ 309,755 Ending Cash 06/30/19: $ 238,357

Dubuque County, IA Comparison Report with Notes Account Summary Parent Account Number Code Fund: 8000 - SUNNYCREST ENTERPRISE FUND Revenue Function: 0421 - LIFE ENRICHMENT 8000-2-64-0421-810000-00409 DONATIONS - LIFE ENRICHMENT GR 446.00 20 8000-2-64-0421-810001-73254 MEMORIALS 65.00 2,125.00 275.00 175.00 175.00 % % 8000-2-64-0421-810002-73254 EVENTS 6,708.60 6,70-6,70-10% -6,70-10% 8000-2-64-0421-849000-73254 MISCELLANEOUS 4,725.67 3,798.58 2,212.42 1,70 3,90 2,20 129.41% 1,20-50 -29.41% Total Function: 0421 - LIFE ENRICHMENT: 11,945.27 6,123.58 2,487.42 8,40 4,075.00-4,325.00-51.49% 1,20-7,20-85.71% Function: 0422 - NURSING 8000-1-64-0422-239500-00000 MEDICAID 3,415,878.19 5,315,891.59 2,376,782.19 5,590,061.00 4,374,402.00-1,215,659.00-21.75% 4,429,026.00-1,161,035.00-20.77% 97% Occupancy 8000-1-64-0422-288000-00000 MEDICARE 107,911.38 286,913.71 192,402.76 200,00 200,00 % 150,00 150,00 % 8000-1-64-0422-531000-00000 CLIENT CARE CHARGES 982,715.30 939,868.66 570,269.67 1,015,659.00 1,015,659.00 % 1,015,65 1,015,65 % 8000-4-64-0422-842000-00000 PAYROLL TAX REFUNDS 1,538.63 7,257.93 Total Function: 0422 - NURSING: 4,506,504.87 6,544,212.59 3,146,712.55 5,590,061.00 5,590,061.00 % 5,594,676.00 4,615.00 0.08% Function: 0423 - DIETARY SERVICES 8000-4-64-0423-842000-00000 PAYROLL TAX REFUNDS 135.48 174.50 2,520.22 Total Function: 0423 - DIETARY SERVICES: 135.48 174.50 2,520.22 Function: 0424 - ENVIRONMENTAL SERVICES 8000-4-64-0424-842000-00000 PAYROLL TAX REFUNDS 534.77 Total Function: 0424 - ENVIRONMENTAL SERVICES: 534.77 Function: 0425 - MAINTENANCE & OPERATIONS 8000-1-64-0425-847000-00031 MISC REIMBURSEMENTS - BOARD O 43,729.60 74,316.29 57,443.00 74,316.00 16,873.00 29.37% 75,62 18,177.00 31.64% Total Function: 0425 - MAINTENANCE & OPERATIONS: 43,729.60 74,316.29 57,443.00 74,316.00 16,873.00 29.37% 75,62 18,177.00 31.64% Function: 0426 - BUSINESS OFFICE 8000-4-64-0426-844000-00000 EMPLOYEE JURY DUTY 61.80 8000-4-64-0426-847000-00000 MISC REIMBURSEMENTS 5,035.59 8,641.14 1,269.36 20 20 % 10 10 % 8000-4-64-0426-847000-00032 MISC REIMBURSEMENTS - EMPLOY 2,224.60 6,086.33 322.00 2,00 1,00-1,00-5% 1,00-1,00-5% 8000-4-64-0426-848000-00091 MISC REFUNDS - OVERPAYMENTS 30,453.12 2,828.76 3,876.25 2,50 2,50 % 1,00 1,00 % 8000-4-64-0426-849000-00000 MISCELLANEOUS 16,829.08 8,06 4,771.00 15,00 7,50-7,50-5% 7,50-7,50-5% 8000-4-64-0426-853000-00000 RESTITUTION 56 108.00 209.00 209.00 209.00 % % 8000-4-64-0426-962000-00000 OPERATING TRANSFER - COUNTY 1,930,265.00 2,424,981.00 2,828,796.00 1,750,00-1,078,796.00-38.14% 2,800,00-28,796.00-1.02% Total Function: 0426 - BUSINESS OFFICE: 1,985,429.19 2,450,705.23 10,447.61 2,845,796.00 1,761,409.00-1,084,387.00-38.10% 2,809,60-36,196.00-1.27% Notes 1/18/2018 2:39:19 PM Page 1 of 11

Comparison Report with Notes Parent Account Number Code Function: 0427 - RESIDENTIAL CARE 8000-1-64-0427-239500-00000 MEDICAID 38.27 9,126.60 8000-1-64-0427-239500-00401 MEDICAID - HCBS MR WAIVER 25,863.11 8000-1-64-0427-239500-00402 MEDICAID - HABILITATIVE SERVICE 21,640.85 1,045.17 8000-1-64-0427-239500-00404 MEDICAID - BI WAIVER 794.43 8000-1-64-0427-288000-00000 MEDICARE 275.72 8000-1-64-0427-531000-00000 CLIENT CARE CHARGES 28,121.02 11,666.91 45,10-45,10-10% -45,10-10% 8000-1-64-0427-539000-00000 OTHER HEALTH FEES 57,413.49 43,992.33 Total Function: 0427 - RESIDENTIAL CARE: 133,352.46 66,625.44 45,10-45,10-10% -45,10-10% Function: 0429 - INTERMEDIATE CARE FACILITY 8000-1-64-0429-239500-00000 MEDICAID 2,727,981.91 3,868,866.60 1,926,888.92 3,488,326.00 3,231,358.00-256,968.00-7.37% 3,304,028.00-184,298.00-5.28% 96% Occupancy 8000-1-64-0429-288000-00000 MEDICARE 2,176.26 9,032.80 6,021.97 10,00 10,00 % 5,00 5,00 % 8000-1-64-0429-531000-00000 CLIENT CARE CHARGES 271,443.66 260,829.66 149,313.74 246,968.00 246,968.00 % 262,738.00 262,738.00 % 8000-4-64-0429-842000-00000 PAYROLL TAX REFUNDS 660.90 1,170.72 2,069.54 Total Function: 0429 - INTERMEDIATE CARE FACILITY: 3,002,262.73 4,139,899.78 2,084,294.17 3,488,326.00 3,488,326.00 % 3,571,766.00 83,44 2.39% Total Revenue: 9,640,164.77 13,251,470.72 5,320,778.26 12,035,126.00 10,918,187.00-1,116,939.00-9.28% 12,052,862.00 17,736.00 0.15% Expense Function: 0421 - LIFE ENRICHMENT 8000-64-0421-000-10000-44213 SALARIES & FULL-TIME EMPLOYEES 154,695.17 163,100.72 84,375.13 156,062.00 157,42 1,358.00 0.87% 163,785.00 7,723.00 4.95% 8000-64-0421-000-10100-44213 WAGES OF TEMPORARY & PART-TI 2,100.24 4,50 4,50 % 2,40 2,40 % 8000-64-0421-000-10400-44213 OVERTIME & SHIFT PAY 769.18 841.69 755.45 1,284.00 2,00 716.00 55.76% 2,00 716.00 55.76% 8000-64-0421-000-11000-00000 FICA - COUNTY CONTRIBUTION 6,673.14 12,037.00 12,54 503.00 4.18% 12,87 833.00 6.92% 8000-64-0421-000-11000-44213 FICA - COUNTY CONTRIBUTION 11,893.07 12,523.11 8000-64-0421-000-11100-00000 IPERS - COUNTY CONTRIBUTION 7,602.11 15,176.00 14,64-536.00-3.53% 15,88 704.00 4.64% 8000-64-0421-000-11100-44213 IPERS - COUNTY CONTRIBUTION 13,991.09 14,117.59 8000-64-0421-000-11300-00000 EMP GROUP INS - CO CONTRIBUTIO 33,933.48 55,20 58,175.00 2,975.00 5.39% 67,84 12,64 22.90% 8000-64-0421-000-11300-44213 EMP GROUP INS-CO CONTRIBUTIO 67,042.52 37,642.65 8000-64-0421-000-23000-75255 FOOD 1,087.94 585.30 1,50 1,50 8000-64-0421-000-29200-73254 PROGRAMMING SUPPLIES 6,543.25 2,560.66 490.12 4,414.00 3,00-1,414.00-32.03% 3,00-1,414.00-32.03% 8000-64-0421-000-29201-73254 MEMORIALS 1,20 997.73 1,00 1,00 8000-64-0421-000-29202-73254 EVENTS 1,283.29 1,930.04 91 2,00 3,60 1,60 8% 3,60 1,60 8% 8000-64-0421-000-29203-73254 DONATIONS 215.00 185.00 20-20 -10% -20-10% 8000-64-0421-000-42200-51331 EDUCATIONAL & TRAINING SERVIC 571.25 2,949.00 45.00 3,868.00 50-3,368.00-87.07% 50-3,368.00-87.07% 8000-64-0421-000-46400-00000 WORKERS' COMPENSATION INSUR 934.58 6,15 2,515.00-3,635.00-59.11% 2,58-3,57-58.05% 8000-64-0421-000-46400-48235 WORKERS' COMPENSATION INSUR 5,102.31 4,919.14 Total Function: 0421 - LIFE ENRICHMENT: 262,106.13 243,057.54 139,402.28 256,391.00 261,39 4,999.00 1.95% 274,455.00 18,064.00 7.05% Function: 0422 - NURSING 8000-64-0422-000-10000-40212 SALARIES & FULL-TIME EMPLOYEES 8000-64-0422-000-10000-41212 SALARIES & FULL-TIME EMPLOYEES 64,387.53 123,034.12 73,399.33 2,396,863.00 136,13-2,260,733.00-94.32% 139,985.00-2,256,878.00-94.16% 387,995.54 338,214.45 62,705.98 140,27 140,27 % 146,175.00 146,175.00 % Notes 1/18/2018 2:39:19 PM Page 2 of 11

Comparison Report with Notes Account Number 8000-64-0422-000-10000-42212 SALARIES & FULL-TIME EMPLOYEES 8000-64-0422-000-10000-43213 SALARIES & FULL-TIME EMPLOYEES 8000-64-0422-000-10000-44212 SALARIES & FULL-TIME EMPLOYEES 8000-64-0422-000-10000-62213 SALARIES & FULL-TIME EMPLOYEES 8000-64-0422-000-10100-41212 TEMP & PART-TIME EMPLOYEES - R 8000-64-0422-000-10100-42212 TEMP & PART-TIME EMPLOYEES - L 8000-64-0422-000-10100-43213 TEMP & PART-TIME EMPLOYEES - C 8000-64-0422-000-10100-44212 TEMP & PART-TIME EMPLOYEES - N 8000-64-0422-000-10400-41212 OVERTIME & SHIFT PAY - RN 8000-64-0422-000-10400-42212 OVERTIME & SHIFT PAY - LPN 8000-64-0422-000-10400-43213 OVERTIME & SHIFT PAY - CNA 8000-64-0422-000-10400-62213 OVERTIME & SHIFT PAY - RECORDS 8000-64-0422-000-11000-00000 FICA - COUNTY CONTRIBUTION 8000-64-0422-000-11000-40212 FICA - COUNTY CONTRIBUTION - DO 8000-64-0422-000-11000-41212 FICA - COUNTY CONTRIBUTION - RN 8000-64-0422-000-11000-42212 FICA - COUNTY CONTRIBUTION - LP 8000-64-0422-000-11000-43213 FICA - COUNTY CONTRIBUTION - CN 8000-64-0422-000-11000-62213 FICA - COUNTY CONTRIBUTION - RE 8000-64-0422-000-11100-00000 IPERS - COUNTY CONTRIBUTION 8000-64-0422-000-11100-40212 IPERS - COUNTY CONTRIBUTION - D 8000-64-0422-000-11100-41212 IPERS - COUNTY CONTRIBUTION - R 8000-64-0422-000-11100-42212 IPERS - COUNTY CONTRIBUTION - L 8000-64-0422-000-11100-43213 IPERS - COUNTY CONTRIBUTION - C 8000-64-0422-000-11100-62213 IPERS - COUNTY CONTRIBUTION - R 8000-64-0422-000-11300-00000 EMP GROUP INS - CO CONTRIBUTIO 8000-64-0422-000-11300-40212 EMP GROUP INS - CO CONTRIBUTIO 8000-64-0422-000-11300-41212 EMP GROUP INS - CO CONTRIBUTIO 8000-64-0422-000-11300-42212 EMP GROUP INS - CO CONTRIBUTIO 8000-64-0422-000-11300-43213 EMP GROUP INS - CO CONTRIBUTIO 8000-64-0422-000-11300-62213 EMP GROUP INS - CO CONTRIBUTIO 8000-64-0422-000-23000-75255 FOOD 8000-64-0422-000-29000-70253 MINOR EQUIPMENT - SUPPLIES 8000-64-0422-000-29100-70253 MEDICAL & LABORATORY SUPPLIES 8000-64-0422-000-29101-70253 LABORATORY SUPPLIES 8000-64-0422-000-29102-70253 INCONTINENCE SUPPLIES 8000-64-0422-000-29103-70253 OXYGEN / RESPIRATORY THERAPY S 8000-64-0422-000-29104-70253 NON-PRESCRIPTION DRUGS 8000-64-0422-000-35400-60329 OTHER TRANSPORTATION 8000-64-0422-000-42200-51331 EDUCATIONAL & TRAINING SERVIC 8000-64-0422-000-42200-51332 EDUCATION & TRAINING SERVICES Parent Code 498,064.40 487,989.32 166,835.02 335,995.00 335,995.00 % 346,965.00 346,965.00 % 1,324,323.18 1,288,693.39 615,214.58 1,242,70 1,242,70 % 1,248,285.00 1,248,285.00 % 82,513.00 154,605.00 154,605.00 % 162,54 162,54 % 84,843.46 44,181.37 17,869.82 35,50 35,50 % 36,035.00 36,035.00 % 16,509.95 40,56 40,56 % 41,17 41,17 % 28,956.06 59,275.00 59,275.00 % 60,10 60,10 % 163,331.20 164,200.34 105,876.46 233,50 233,50 % 262,77 262,77 % 14,132.58 30,00 30,00 % 30,00 30,00 % 10,316.46 11,509.05 17,172.50 228,505.00 38,20-190,305.00-83.28% 43,75-184,755.00-80.85% 30,474.73 27,641.17 35,409.70 77,50 77,50 % 87,10 87,10 % 157,434.19 209,009.48 125,312.13 225,60 225,60 % 292,825.00 292,825.00 % 146.12 104,405.83 200,836.00 210,365.00 9,529.00 4.74% 221,675.00 20,839.00 10.38% 4,890.28 9,234.86 30,244.84 26,663.02 40,624.45 39,445.65 125,442.75 127,117.41 6,501.63 3,379.94 115,336.81 258,331.00 245,565.00-12,766.00-4.94% 273,545.00 15,214.00 5.89% 5,366.16 10,987.00 35,004.30 30,961.58 47,104.58 45,153.43 143,150.67 143,957.30 7,251.96 3,335.54 398,241.40 786,60 819,38 32,78 4.17% 899,205.00 112,605.00 14.32% 122,436.72-24,45 614,441.87 554,241.06 10,525.94 7,990.36 8,50 8,50 11,895.25 20,992.09 7,600.54 12,506.00 15,00 2,494.00 19.94% 15,00 2,494.00 19.94% 86,161.59 40,445.46 19,765.03 135,00 41,00-94,00-69.63% 41,00-94,00-69.63% 4,527.06 5.32 922.00-922.00-10% -922.00-10% 10,330.32 31,705.60 20,910.76 9 35,00 34,91 38,788.89% 35,00 34,91 38,788.89% 12,879.60 26,042.60 5,817.80 20,00 20,00 % 20,00 20,00 % 4,763.37 17,939.82 5,886.75 2,262.00 12,00 9,738.00 430.50% 12,00 9,738.00 430.50% 1,934.38 1,698.78 481.00 2,319.00 1,50-819.00-35.32% 1,50-819.00-35.32% 3,074.81 1,850.82 782.48 3,922.00 53,825.00 49,903.00 1,272.39% 15,65 11,728.00 299.03% 1,235.41 2,80 2,80 % 2,80 2,80 % Notes 1/18/2018 2:39:19 PM Page 3 of 11

Comparison Report with Notes Parent Account Number Code Notes 8000-64-0422-000-42800-54245 MEDICAL & HEALTH SERV - Prof Su 700.92 345.00 6,833.64 258.00 11,60 11,342.00 4,396.12% 1,60 1,342.00 520.16% 8000-64-0422-000-42800-56245 OCCUPATIONAL THERAPY SERVICES 17,256.46 100,653.40 37.80 69,704.00 50-69,204.00-99.28% 50-69,204.00-99.28% 8000-64-0422-000-42800-57245 PHYSICAL THERAPY SERVICES 33,683.13 110,331.78 772.41 100,319.00 2,50-97,819.00-97.51% 2,50-97,819.00-97.51% Therapy accounts now broken out for cost report 8000-64-0422-000-42800-58245 SPEECH THERAPY SERVICES 9,431.75 26,350.95 723.60 22,786.00 50-22,286.00-97.81% 50-22,286.00-97.81% 8000-64-0422-000-42800-63245 MEDICAL DIRECTOR - CONTRACTED 8,096.50 2,80 1,80 3,60 3,80 20 5.56% 3,80 20 5.56% 8000-64-0422-000-42800-76245 PHARMACY SERVICES 45,451.81 36,822.76 34,981.30 31,696.00 66,75 35,054.00 110.59% 66,75 35,054.00 110.59% 8000-64-0422-000-42800-77245 X-RAYS 225.55 120.97 169.15 3,00 3,00 % 30 30 % 8000-64-0422-000-42800-78245 LABS 375.88 1,789.81 643.08 52 1,00 48 92.31% 1,50 98 188.46% 8000-64-0422-000-42801-56245 Occupational Therapy Services - M 13,133.40 22,00 22,00 % 22,00 22,00 % 8000-64-0422-000-42801-57245 Physical Therapy Services - Medica 12,474.00 18,00 18,00 % 20,85 20,85 % 8000-64-0422-000-42801-58245 Speech Therapy Services - Medicar 747.60 2,00 2,00 % 2,00 2,00 % 8000-64-0422-000-42802-56245 Occupational Therapy Services - M 29,987.93 57,50 57,50 % 57,50 57,50 % 8000-64-0422-000-42802-57245 Physical Therapy Services - Medica 37,577.72 66,50 66,50 % 66,50 66,50 % 8000-64-0422-000-42802-58245 Speech Therapy Services - Medicar 9,336.70 21,50 21,50 % 21,50 21,50 % 8000-64-0422-000-46400-00000 WORKER'S COMPENSATION INSUR 14,179.74 105,037.00 42,13-62,907.00-59.89% 44,395.00-60,642.00-57.73% 8000-64-0422-000-46400-48235 WORKERS' COMPENSATION INSUR 75,510.92 71,515.81 Total Function: 0422 - NURSING: 4,230,076.32 4,166,436.39 2,213,759.35 4,362,076.00 4,534,05 171,974.00 3.94% 4,747,27 385,194.00 8.83% Function: 0423 - DIETARY SERVICES 8000-64-0423-000-10000-64219 SALARIES & FULL-TIME EMPLOYEES 198,181.82 174,865.26 88,122.53 373,80 208,13-165,67-44.32% 225,06-148,74-39.79% 8000-64-0423-000-10100-64219 TEMP & PART-TIME EMPLOYEES 143,711.43 140,929.47 85,165.06 175,50 175,50 % 178,135.00 178,135.00 % 8000-64-0423-000-10400-64219 OVERTIME & SHIFT PAY 46,847.63 33,719.21 22,004.82 44,186.00 42,75-1,436.00-3.25% 47,55 3,364.00 7.61% 8000-64-0423-000-11000-00000 FICA - COUNTY CONTRIBUTION 14,939.89 31,977.00 32,62 643.00 2.01% 34,485.00 2,508.00 7.84% 8000-64-0423-000-11000-64219 FICA - COUNTY CONTRIBUTION 29,521.27 26,737.82 8000-64-0423-000-11100-00000 IPERS - COUNTY CONTRIBUTION 16,658.89 41,134.00 38,08-3,054.00-7.42% 42,555.00 1,421.00 3.45% 8000-64-0423-000-11100-64219 IPERS - COUNTY CONTRIBUTION 32,118.04 29,725.91 8000-64-0423-000-11300-00000 EMP GROUP INS - CO CONTRIBUTIO 53,720.38 82,80 100,575.00 17,775.00 21.47% 118,725.00 35,925.00 43.39% 8000-64-0423-000-11300-64219 EMP GROUP INS - CO CONTRIBUTIO 83,304.35 56,927.16 8000-64-0423-000-23000-75255 FOOD 353,614.10 398,187.53 221,218.82 443,781.00 400,00-43,781.00-9.87% 290,00-153,781.00-34.65% Aramark's last day of service 01/07/18 All food, snacks, floor stock, etc is now going to this account 8000-64-0423-000-23000-75256 FOOD - NUTRITIONAL SUPPLEMENT 7,097.46 13,00 13,00 % 13,00 13,00 % 8000-64-0423-000-23400-72259 KITCHEN SUPPLIES - DIETARY 16,271.67 7,467.93 3,365.06 12,00 17,00 5,00 41.67% 20,00 8,00 66.67% 8000-64-0423-000-42200-81331 EDUCATIONAL & TRAINING SERVIC 95.00 1,10 1,10 % 50 50 % 8000-64-0423-000-42800-79245 MEDICAL & HEALTH SERVICES 9,506.93 12,217.01 5,789.19 3,00 12,50 9,50 316.67% 12,50 9,50 316.67% 8000-64-0423-000-46400-00000 WORKERS' COMPENSATION INSUR 2,063.45 13,685.00 6,535.00-7,15-52.25% 6,91-6,775.00-49.51% 8000-64-0423-000-46400-67235 WORKERS' COMPENSATION INSUR 12,967.86 8,933.67 8000-64-0423-000-48700-04230 LICENSES AND PERMITS 15 15 15 % 15 15 % Total Function: 0423 - DIETARY SERVICES: 926,045.10 889,805.97 520,295.55 1,046,363.00 1,047,94 1,577.00 0.15% 989,57-56,793.00-5.43% 1/18/2018 2:39:19 PM Page 4 of 11

Comparison Report with Notes Parent Account Number Code Notes Function: 0424 - ENVIRONMENTAL SERVICES 8000-64-0424-000-10000-20219 SALARIES OF REGULAR EMPLOYEES 328,06 286,414.76 119,954.66 341,182.00 260,00-81,182.00-23.79% 285,625.00-55,557.00-16.28% 8000-64-0424-000-10000-21219 SALARIES OF REGULAR EMPLOYEES 28,603.30 57,60 57,60 % 58,465.00 58,465.00 % 8000-64-0424-000-10100-20219 TEMP & PART-TIME EMPLOYEES 41,748.55 55,019.19 18,971.37 47,80 47,80 % 48,61 48,61 % 8000-64-0424-000-10400-20219 OVERTIME & SHIFT PAY 27,525.04 29,021.13 22,150.48 11,076.00 44,70 33,624.00 303.58% 46,00 34,924.00 315.31% 8000-64-0424-000-10400-21219 OVERTIME & SHIFT PAY - LAUNDRY 1,576.72 3,50 3,50 % 3,55 3,55 % 8000-64-0424-000-11000-00000 FICA - COUNTY CONTRIBUTION 14,589.93 26,947.00 31,645.00 4,698.00 17.43% 33,835.00 6,888.00 25.56% 8000-64-0424-000-11000-20219 FICA - COUNTY CONTRIBUTION 30,210.42 28,263.23 8000-64-0424-000-11100-00000 IPERS - COUNTY CONTRIBUTION 16,805.17 34,665.00 36,935.00 2,27 6.55% 41,75 7,085.00 20.44% 8000-64-0424-000-11100-20219 IPERS - COUNTY CONTRIBUTION 34,880.29 32,633.88 8000-64-0424-000-11300-00000 EMP GROUP INS - CO CONTRIBUTIO 80,255.02 138,00 149,075.00 11,075.00 8.03% 167,225.00 29,225.00 21.18% 8000-64-0424-000-11300-20219 EMP GROUP INS - CO CONTRIBUTIO 160,768.88 100,576.46 8000-64-0424-000-23100-29259 CLOTHING & DRY GOODS 7,673.29 4,387.74 86.90 8,50 1,00-7,50-88.24% 1,00-7,50-88.24% 8000-64-0424-000-23200-29259 CUSTODIAL SUPPLIES - LAUNDRY 3,303.86 6,50 6,50 % 6,50 6,50 % 8000-64-0424-000-23200-30259 CUSTODIAL SUPPLIES - HOUSEKEEP 40,539.80 46,884.03 23,594.09 30,00 55,00 25,00 83.33% 55,00 25,00 83.33% 8000-64-0424-000-42200-28331 EDUCATIONAL & TRAINING SERVIC % 50 50 % 8000-64-0424-000-46400-00000 WORKERS' COMPENSATION INSUR 2,017.60 14,646.00 6,34-8,306.00-56.71% 6,78-7,866.00-53.71% 8000-64-0424-000-46400-25235 WORKERS' COMPENSATION INSUR 11,200.45 9,859.44 8000-64-0424-000-47100-33249 LAUNDRY SERVICES - PURCHASED 176,050.06 208,601.23 87,702.52 201,80 195,00-6,80-3.37% 175,00-26,80-13.28% 8000-64-0424-000-47100-34249 HOUSEKEEPING SERVICES - PURCH 143,633.45 104,516.13 54,021.75 119,811.00 57,685.00-62,126.00-51.85% -119,811.00-10% Last day of Aramark service 01/05/18 Total Function: 0424 - ENVIRONMENTAL SERVICES: 1,002,290.23 906,177.22 473,633.37 926,627.00 952,78 26,153.00 2.82% 929,84 3,213.00 0.35% Function: 0425 - MAINTENANCE & OPERATIONS 8000-64-0425-000-10000-22219 SALARIES & FULL-TIME EMPLOYEES 8000-64-0425-000-10100-22219 TEMP & PART-TIME EMPLOYEES 8000-64-0425-000-10400-22219 OVERTIME & SHIFT PAY 8000-64-0425-000-11000-00000 FICA - COUNTY CONTRIBUTION 8000-64-0425-000-11000-22219 FICA - COUNTY CONTRIBUTION 8000-64-0425-000-11100-00000 IPERS - COUNTY CONTRIBUTION 8000-64-0425-000-11100-22219 IPERS - COUNTY CONTRIBUTION 8000-64-0425-000-11300-00000 EMP GROUP INS - CO CONTRIBUTIO 8000-64-0425-000-11300-22219 EMP GROUP INS - CO CONTRIBUTIO 8000-64-0425-000-21800-31282 GROUNDS MAINTENANCE SUPPLIE 8000-64-0425-000-21801-31282 GROUNDS MAINT SUPPLIES - SALT/ 8000-64-0425-000-23200-31282 CUSTODIAL SUPPLIES 8000-64-0425-000-25000-23325 FUELS 8000-64-0425-000-35400-60329 OTHER TRANSPORTATION 8000-64-0425-000-42200-28331 EDUCATIONAL & TRAINING SERVIC 8000-64-0425-000-43000-32283 NATURAL GAS, LP GAS, FUEL OIL 8000-64-0425-000-43100-32283 ELECTRIC POWER 8000-64-0425-000-43200-32283 WATER AND SEWER 153,421.74 177,119.52 74,204.98 197,624.00 150,00-47,624.00-24.10% 145,235.00-52,389.00-26.51% 27,276.94 32,802.90 17,490.42 35,65 35,65 % 36,355.00 36,355.00 % 2,667.97 2,968.67 567.77 19,558.00 12,50-7,058.00-36.09% 12,50-7,058.00-36.09% 7,058.08 16,615.00 15,16-1,455.00-8.76% 14,85-1,765.00-10.62% 14,003.05 16,273.97 8,106.72 21,37 17,695.00-3,675.00-17.20% 18,325.00-3,045.00-14.25% 16,374.80 18,313.59 18,373.55 55,20 33,925.00-21,275.00-38.54% 50,885.00-4,315.00-7.82% 25,119.34 26,177.32 3,977.78 3,139.35 1,042.02 2,948.00 3,00 52.00 1.76% 3,00 52.00 1.76% 4,198.13 4,216.85 4,00 8,00 4,00 10% 8,00 4,00 10% 19,542.89 6,106.21 22,00-22,00-10% -22,00-10% 5,871.25 5,929.43 2,979.88 5,45 6,00 55 10.09% 6,00 55 10.09% 99,667.19 104,201.27 59,508.58 92,00 105,00 13,00 14.13% 105,00 13,00 14.13% 165.00 95.00 125.00 24 25 1 4.17% 25 1 4.17% 39,391.06 41,321.60 13,498.52 34,00 50,00 16,00 47.06% 50,00 16,00 47.06% 130,823.80 124,395.88 62,594.78 139,00 130,00-9,00-6.47% 130,00-9,00-6.47% 39,800.87 45,721.10 16,489.45 38,00 45,00 7,00 18.42% 45,00 7,00 18.42% 1/18/2018 2:39:19 PM Page 5 of 11

Comparison Report with Notes Parent Account Number Code 8000-64-0425-000-43900-32283 OTHER UTILITIES 26,853.89 26,194.52 9,292.60 22,00 19,00-3,00-13.64% 19,00-3,00-13.64% 8000-64-0425-000-44000-36431 MOTOR VEHICLE EQPT REPAIR/MT 43,645.71 5,405.14 4,638.48 35,00 10,00-25,00-71.43% 10,00-25,00-71.43% 8000-64-0425-000-44100-36284 Building Repair & Maintenance 50 50 % 50 50 % 8000-64-0425-000-44100-44105 Building Repair & Maintenance - HV 481.00 50 50 % 50 50 % 8000-64-0425-000-44100-44108 Building Repair & Maintenance - El 50 50 % 50 50 % 8000-64-0425-000-44200-04230 Fixed Plant Eqpt Repair & Maintena 780.17 1,50 1,50 % 1,50 1,50 % 8000-64-0425-000-44200-04240 Fixed Plant Eqpt Repair & Maintena 730.26 2,50 2,50 % 2,50 2,50 % 8000-64-0425-000-44200-36284 FIXED PLANT EQPT REPAIR/MT 35,988.40 35,161.14 24,114.29 20,00 56,00 36,00 18% 56,00 36,00 18% 8000-64-0425-000-44500-04230 Plumbing Repair & Maintenance - D 2,450.71 6,00 6,00 % 6,00 6,00 % 8000-64-0425-000-44500-36284 Plumbing Repair & Maintenance 16 50 50 % 50 50 % 8000-64-0425-000-46400-00000 WORKERS' COMPENSATION INSUR 1,004.57 7,919.00 3,04-4,879.00-61.61% 2,975.00-4,944.00-62.43% 8000-64-0425-000-46400-25235 WORKERS' COMPENSATION INSUR 10,579.74 5,777.17 8000-64-0425-000-47400-35284 EXTERMINATION SERVICES 3,263.30 3,568.15 1,185.42 3,319.00 3,00-319.00-9.61% 3,00-319.00-9.61% 8000-64-0425-000-47500-32283 SANITATION & DISPOSAL SERVICES 4,023.84 8,00 8,00 % 8,00 8,00 % 8000-64-0425-000-48600-35289 PROTECTION/SECURITY SERVICES 50 50 50 % 50 50 % 8000-64-0425-000-63400-00189 HOUSEHOLD/INSTITUTIONAL EQPT 1,870.34 1,80-1,80-10% -1,80-10% Total Function: 0425 - MAINTENANCE & OPERATIONS: 704,503.19 684,888.78 331,401.09 738,043.00 723,72-14,323.00-1.94% 736,875.00-1,168.00-0.16% Function: 0426 - BUSINESS OFFICE 8000-64-0426-000-10000-01211 SALARY - ADMINISTRATOR 65,216.78 98,785.60 54,705.01 102,875.00 102,875.00 % 106,095.00 106,095.00 % 8000-64-0426-000-10000-02215 SALARIES & FULL-TIME EMPLOYEES 97,993.67 116,248.57 77,962.22 293,177.00 145,01-148,167.00-50.54% 164,585.00-128,592.00-43.86% 8000-64-0426-000-11000-00000 FICA - COUNTY CONTRIBUTION 9,895.10 22,427.00 18,965.00-3,462.00-15.44% 20,71-1,717.00-7.66% 8000-64-0426-000-11000-01211 FICA - COUNTY CONTRIBUTION - AD 4,989.16 7,557.34 8000-64-0426-000-11000-02215 FICA - COUNTY CONTRIBUTION - AD 7,467.18 8,456.50 8000-64-0426-000-11100-00000 IPERS - CO CONTRIBUTION 11,530.72 25,947.00 22,14-3,807.00-14.67% 25,555.00-392.00-1.51% 8000-64-0426-000-11100-01211 IPERS - COUNTY CONTRIBUTION - A 5,236.06 8,211.24 8000-64-0426-000-11100-02215 IPERS - COUNTY CONTRIBUTION - A 8,475.34 10,381.02 8000-64-0426-000-11300-00000 EMP GROUP INS - CO CONTRIBUTIO 39,590.80 620,302.00 67,845.00-552,457.00-89.06% 67,845.00-552,457.00-89.06% 8000-64-0426-000-11300-01211 EMP GROUP INS - CO CONTRIBUTIO 425,204.33 200,00 200,00 % 200,00 200,00 % $69,000 was budgeted for insurance, $551,302 was for HRA usage - HRA usage now goes to health insurance accounts by function 8000-64-0426-000-11300-02215 EMP GROUP INS - CO CONTRIBUTIO 47,891.44 40,447.05 8000-64-0426-000-11600-00000 UNEMPLOYMENT COMPENSATION 11,62 34,495.11 9,955.03 29,00 25,00-4,00-13.79% 25,00-4,00-13.79% 8000-64-0426-000-23000-00032 FOOD & PROVISIONS - EMPLOYEE M 581.78 1,00 1,00 % 1,00 1,00 % 8000-64-0426-000-26000-09251 STATIONARY/FORMS/GEN OFFICE S 7,951.73 6,400.91 1,913.37 6,00 6,00 % 6,00 % 8000-64-0426-000-26100-08340 MAGAZINES, PERIODICALS & BOOK 647.10 37 433.93 1,95 1,30-65 -33.33% 1,30-65 -33.33% 8000-64-0426-000-27200-00956 INFORMATION TECHNOLOGY - PRIN 6,447.19 12,779.89 7,617.13 3,40 17,00 13,60 40% 17,00 13,60 40% 8000-64-0426-000-40900-17310 MISC ADVERTISING 1,886.60 918.00 1,09 2,00 3,27 1,27 63.50% 3,27 1,27 63.50% 8000-64-0426-000-41200-09270 POSTAGE & MAILING 3,723.98 2,774.66 2,244.45 4,10 4,50 40 9.76% 4,50 40 9.76% 8000-64-0426-000-41400-10260 TELEPHONE/TELEGRAPH SERVICES 65,482.72 8,025.87 1,737.44 31,00 4,00-27,00-87.10% 4,00-27,00-87.10% Notes 1/18/2018 2:39:19 PM Page 6 of 11

Comparison Report with Notes Parent Account Number Code 8000-64-0426-000-42000-00028 ACCOUNTING/AUDITING - COST AL 232,522.00 391,378.00 224,784.00 391,378.00 449,569.00 58,191.00 14.87% 450,00 58,622.00 14.98% 8000-64-0426-000-42000-14247 ACCOUNTING, AUDITING, CLERICAL 140,560.64 32,215.17 22,663.81 27,30 33,00 5,70 20.88% 33,00 5,70 20.88% 8000-64-0426-000-42100-35289 MAINTENANCE OF COMPUTER SOF 9,488.52 25,00 25,00 % 25,00 25,00 % 8000-64-0426-000-42200-08331 EDUCATIONAL & TRAINING SERVIC 37,130.45 18,286.65 5,737.38 20,00 20,00 % 20,00 % 8000-64-0426-000-42300-35289 ENGINEERING SERVICES 33,932.31 24,629.26 36,70-36,70-10% -36,70-10% 8000-64-0426-000-42500-14247 LEGAL & COURT-RELATED SERVICES 43,576.00 375.00 5,50 5,50 % 5,50 5,50 % 8000-64-0426-000-42800-18245 MEDICAL & HEALTH SERVICES 7,040.83 7,889.50 5,343.13 3,60 8,50 4,90 136.11% 8,50 4,90 136.11% 8000-64-0426-000-42900-14249 PLANNING & MANAGEMENT CONS 2,903.87 10,00-10,00-10% -10,00-10% 8000-64-0426-000-46000-15492 TORT LIABILITY 54,76 54,76 35,302.70 274,575.00 75,00-199,575.00-72.69% 75,00-199,575.00-72.69% 8000-64-0426-000-46200-05235 REAL PROPERTY INSURANCE 7,439.85 60 8000-64-0426-000-46200-89288 REAL PROPERTY INSURANCE 338.00 8000-64-0426-000-46400-00000 WORKERS' COMPENSATION INSUR 1,263.69 5,58 3,80-1,78-31.90% 4,15-1,43-25.63% 8000-64-0426-000-46400-05235 WORKERS' COMPENSATION INSUR 5,785.72 6,752.04 8000-64-0426-000-48400-18245 CREDIT & BACKGROUN INFORMAT 50 1,50 1,50 % 1,50 1,50 % 8000-64-0426-000-48900-00091 MISCELLANEOUS - OVERPAYMENTS 6,561.98 3,995.56 10,00 10,00 % 10,00 10,00 % 8000-64-0426-000-63200-00176 INFORMATION TECHNOLOGY - WIR 78 113,075.76 8000-64-0426-000-64600-09432 OFFICE EQUIPMENT & FURNITURE 2,318.97 14,013.39 1,00-1,00-10% -1,00-10% Total Function: 0426 - BUSINESS OFFICE: 857,637.72 1,497,697.71 528,710.77 1,809,436.00 1,250,774.00-558,662.00-30.87% 1,279,51-529,926.00-29.29% Function: 0427 - RESIDENTIAL CARE 8000-64-0427-000-29000-70253 MINOR EQUIPMENT - SUPPLIES 10 Total Function: 0427 - RESIDENTIAL CARE: 10 Function: 0428 - SOCIAL WORKERS 8000-64-0428-000-10000-45212 SALARIES & FULL-TIME EMPLOYEES 54,275.47 170,073.52 117,105.17 211,937.00 219,09 7,153.00 3.38% 228,62 16,683.00 7.87% 8000-64-0428-000-11000-00000 FICA - COUNTY CONTRIBUTION 8,947.72 16,215.00 16,765.00 55 3.39% 17,49 1,275.00 7.86% 8000-64-0428-000-11000-45212 FICA - COUNTY CONTRIBUTION 4,152.07 13,010.52 8000-64-0428-000-11100-00000 IPERS - COUNTY CONTRIBUTION 10,457.65 20,853.00 19,565.00-1,288.00-6.18% 21,585.00 732.00 3.51% 8000-64-0428-000-11100-45212 IPERS - COUNTY CONTRIBUTION 4,846.77 15,187.78 8000-64-0428-000-11300-00000 EMP GROUP INS - CO CONTRIBUTIO 33,941.98 55,20 58,175.00 2,975.00 5.39% 67,845.00 12,645.00 22.91% 8000-64-0428-000-11300-45212 EMP GROUP INS-CO CONTRIBUTIO 18,056.88 42,064.44 8000-64-0428-000-42200-51331 EDUCATIONAL & TRAINING SERVIC 19 80 80 % 80 80 % 8000-64-0428-000-46400-00000 WORKERS' COMPENSATION INSUR 1,276.45 6,50 3,36-3,14-48.31% 3,505.00-2,995.00-46.08% 8000-64-0428-000-46400-48235 WORKERS' COMPENSATION INSUR 6,467.32 6,411.70 Total Function: 0428 - SOCIAL WORKERS: 87,798.51 246,937.96 171,728.97 310,705.00 317,755.00 7,05 2.27% 339,845.00 29,14 9.38% Function: 0429 - INTERMEDIATE CARE FACILITY 8000-64-0429-000-10000-41212 SALARIES & FULL-TIME EMPLOYEES 8000-64-0429-000-10000-42212 SALARIES & FULL-TIME EMPLOYEES 8000-64-0429-000-10000-43213 SALARIES & FULL-TIME EMPLOYEES 8000-64-0429-000-10100-43213 TEMP & PART-TIME EMPLOYEES - C 8000-64-0429-000-10400-41212 OVERTIME & SHIFT PAY - RN 28,242.97 58,491.24 1,365,374.00 118,00-1,247,374.00-91.36% 118,90-1,246,474.00-91.29% 138,907.39 172,318.06 23,645.43 50,00 50,00 % 50,00 50,00 % 828,016.82 735,129.86 332,558.51 662,00 662,00 % 669,67 669,67 % 463,896.24 456,983.34 293,512.54 623,00 623,00 % 618,475.00 618,475.00 % 6,435.46 9,235.76 16,875.40 35,02 35,02 % 42,65 42,65 % Notes 1/18/2018 2:39:19 PM Page 7 of 11

Comparison Report with Notes Parent Account Number Code Notes 8000-64-0429-000-10400-42212 OVERTIME & SHIFT PAY - LPN 1,395.45 2,289.95 3,514.05 6,00 6,00 % 10,995.00 10,995.00 % 8000-64-0429-000-10400-43213 OVERTIME & SHIFT PAY - CNA 121,785.16 177,528.85 91,859.22 185,515.00 170,00-15,515.00-8.36% 220,465.00 34,95 18.84% 8000-64-0429-000-11000-00000 FICA - COUNTY CONTRIBUTION 62,295.46 118,641.00 127,30 8,659.00 7.30% 132,435.00 13,794.00 11.63% 8000-64-0429-000-11000-41212 FICA - COUNTY CONTRIBUTION - RN 2,612.65 755.13 8000-64-0429-000-11000-42212 FICA - COUNTY CONTRIBUTION - LP 10,507.69 13,025.86 8000-64-0429-000-11000-43213 FICA - COUNTY CONTRIBUTION - CN 108,144.52 104,784.30 8000-64-0429-000-11100-00000 IPERS - COUNTY CONTRIBUTION 68,456.01 152,608.00 148,60-4,008.00-2.63% 163,425.00 10,817.00 7.09% 8000-64-0429-000-11100-41212 IPERS - COUNTY CONTRIBUTION - R 3,128.17 906.03 8000-64-0429-000-11100-42212 IPERS - COUNTY CONTRIBUTION - L 12,473.56 15,511.19 8000-64-0429-000-11100-43213 IPERS - COUNTY CONTRIBUTION - C 117,347.98 114,961.40 8000-64-0429-000-11300-00000 EMP GROUP INS - CO CONTRIBUTIO 190,311.80 331,20 358,70 27,50 8.30% 358,70 27,50 8.30% 8000-64-0429-000-11300-41212 EMP GROUP INS - CO CONTRIBUTIO 8000-64-0429-000-11300-42212 EMP GROUP INS - CO CONTRIBUTIO -10,91-11,06 8000-64-0429-000-11300-43213 EMP GROUP INS - CO CONTRIBUTIO 303,797.58 262,021.10 8000-64-0429-000-23000-00032 FOOD & PROVISIONS - EMPLOYEE M 11,425.49 24,00 24,00 % 20,00 20,00 % 8000-64-0429-000-23000-75255 FOOD 53,499.30 41,570.44 9,108.27 45,00 20,00-25,00-55.56% 20,00-25,00-55.56% 8000-64-0429-000-23400-75259 DIETARY SUPPLIES 458.89 51.80 1,020.04 50 2,60 2,10 42% 2,60 2,10 42% 8000-64-0429-000-29000-70253 MINOR EQUIPMENT - SUPPLIES 67 359.36-6.82 50-50 -10% -50-10% 8000-64-0429-000-29100-70253 MEDICAL & LABORATORY SUPPLIES 1,151.85 66.23 111.77 3 1,10 1,07 3,566.67% 1,10 1,07 3,566.67% 8000-64-0429-000-29101-70253 LABORATORY SUPPLIES 14.81 8000-64-0429-000-29103-70253 OXYGEN / RESPIRATORY THERAPY S 2,477.06 50 50 % 50 50 % 8000-64-0429-000-29104-70253 NON-PRESCRIPTION DRUGS 7.64 8000-64-0429-000-29200-73250 PROGRAMMING SUPPLIES - GEMIN 5,628.70 5,451.18 3,111.56 7,00 6,50-50 -7.14% 6,50-50 -7.14% 8000-64-0429-000-29200-73254 PROGRAMMING SUPPLIES 3,008.49 2,822.36 1,072.23 8,00 4,00-4,00-5% 4,00-4,00-5% 8000-64-0429-000-36000-53245 SHELTERED WORKSHOP SERVICES 294,651.86 293,224.91 142,798.40 293,00 293,00 % 324,00 31,00 10.58% Adding one resident 8000-64-0429-000-42200-51331 EDUCATIONAL & TRAINING SERVIC 795.94 1,734.23 1,057.00 50 1,75 1,25 25% 8,055.00 7,555.00 1,511.00% 8000-64-0429-000-42200-51332 EDUCATION & TRAINING SERVICES 7,92 7,92 % 1,50 1,50 % 8000-64-0429-000-42800-54245 MEDICAL & HEALTH SERVICES 117.45 90.38 7 50 50 % 50 % 8000-64-0429-000-42800-56245 OCCUPATIONAL THERAPY SERVICES 455.00 7,281.87 746.10 7,50 1,50-6,00-8% 1,50-6,00-8% 8000-64-0429-000-42800-57245 PHYSICAL THERAPY SERVICES 106.25 988.41 493.26 50 50 % 50 % 8000-64-0429-000-42800-58245 SPEECH THERAPY SERVICES 658.70 230.82 30 30 % 30 30 % 8000-64-0429-000-42800-76245 PHARMACY SERVICES 3,904.07 4,288.03 1,608.82 4,50 4,00-50 -11.11% 4,00-50 -11.11% 8000-64-0429-000-42800-78245 LABS 76.45 89.80 31.80 10 10 % 10 10 % 8000-64-0429-000-42802-56245 Occupational Therapy Services - M 1,540.82 6,00 6,00 % 6,00 6,00 % 8000-64-0429-000-42802-57245 Physical Therapy Services - Medica 3,051.96 8,50 8,50 % 8,50 8,50 % 8000-64-0429-000-42802-58245 Speech Therapy Services - Medicar 1,562.14 5,00 5,00 % 5,00 5,00 % 8000-64-0429-000-46400-00000 WORKERS' COMPENSATION INSUR 8,472.11 48,774.00 25,495.00-23,279.00-47.73% 26,525.00-22,249.00-45.62% 1/18/2018 2:39:19 PM Page 8 of 11

Comparison Report with Notes Parent Account Number Code 8000-64-0429-000-46400-48235 WORKERS' COMPENSATION INSUR 42,720.22 38,097.20 Total Function: 0429 - INTERMEDIATE CARE FACILITY: 2,543,026.11 2,451,188.18 1,331,502.49 2,569,642.00 2,711,885.00 142,243.00 5.54% 2,826,895.00 257,253.00 10.01% Notes Total Expense: 10,613,583.31 11,086,189.75 5,710,433.87 12,019,283.00 11,800,294.00-218,989.00-1.82% 12,124,26 104,977.00 0.87% Total Fund: 8000 - SUNNYCREST ENTERPRISE FUND: -973,418.54 2,165,280.97-389,655.61 15,843.00-882,107.00-897,95-5,667.80% -71,398.00-87,241.00-550.66% Report Total: -973,418.54 2,165,280.97-389,655.61 15,843.00-882,107.00-897,95-5,667.80% -71,398.00-87,241.00-550.66% 1/18/2018 2:39:19 PM Page 9 of 11

Comparison Report with Notes Group Summary Parent Functio Fund: 8000 - SUNNYCREST ENTERPRISE FUND Revenue 0421 - LIFE ENRICHMENT 11,945.27 6,123.58 2,487.42 8,40 4,075.00-4,325.00-51.49% 1,20-7,20-85.71% 0422 - NURSING 4,506,504.87 6,544,212.59 3,146,712.55 5,590,061.00 5,590,061.00 % 5,594,676.00 4,615.00 0.08% 0423 - DIETARY SERVICES 135.48 174.50 2,520.22 0424 - ENVIRONMENTAL SERVICES 534.77 0425 - MAINTENANCE & OPERATIONS 43,729.60 74,316.29 57,443.00 74,316.00 16,873.00 29.37% 75,62 18,177.00 31.64% 0426 - BUSINESS OFFICE 1,985,429.19 2,450,705.23 10,447.61 2,845,796.00 1,761,409.00-1,084,387.00-38.10% 2,809,60-36,196.00-1.27% 0427 - RESIDENTIAL CARE 133,352.46 66,625.44 45,10-45,10-10% -45,10-10% 0429 - INTERMEDIATE CARE FACILITY 3,002,262.73 4,139,899.78 2,084,294.17 3,488,326.00 3,488,326.00 % 3,571,766.00 83,44 2.39% Total Revenue: 9,640,164.77 13,251,470.72 5,320,778.26 12,035,126.00 10,918,187.00-1,116,939.00-9.28% 12,052,862.00 17,736.00 0.15% Expense 0421 - LIFE ENRICHMENT 262,106.13 243,057.54 139,402.28 256,391.00 261,39 4,999.00 1.95% 274,455.00 18,064.00 7.05% 0422 - NURSING 4,230,076.32 4,166,436.39 2,213,759.35 4,362,076.00 4,534,05 171,974.00 3.94% 4,747,27 385,194.00 8.83% 0423 - DIETARY SERVICES 926,045.10 889,805.97 520,295.55 1,046,363.00 1,047,94 1,577.00 0.15% 989,57-56,793.00-5.43% 0424 - ENVIRONMENTAL SERVICES 1,002,290.23 906,177.22 473,633.37 926,627.00 952,78 26,153.00 2.82% 929,84 3,213.00 0.35% 0425 - MAINTENANCE & OPERATIONS 704,503.19 684,888.78 331,401.09 738,043.00 723,72-14,323.00-1.94% 736,875.00-1,168.00-0.16% 0426 - BUSINESS OFFICE 857,637.72 1,497,697.71 528,710.77 1,809,436.00 1,250,774.00-558,662.00-30.87% 1,279,51-529,926.00-29.29% 0427 - RESIDENTIAL CARE 10 0428 - SOCIAL WORKERS 87,798.51 246,937.96 171,728.97 310,705.00 317,755.00 7,05 2.27% 339,845.00 29,14 9.38% 0429 - INTERMEDIATE CARE FACILITY 2,543,026.11 2,451,188.18 1,331,502.49 2,569,642.00 2,711,885.00 142,243.00 5.54% 2,826,895.00 257,253.00 10.01% Total Expense: 10,613,583.31 11,086,189.75 5,710,433.87 12,019,283.00 11,800,294.00-218,989.00-1.82% 12,124,26 104,977.00 0.87% Total Fund: 8000 - SUNNYCREST ENTERPRISE FUND: -973,418.54 2,165,280.97-389,655.61 15,843.00-882,107.00-897,95-5,667.80% -71,398.00-87,241.00-550.66% Report Total: -973,418.54 2,165,280.97-389,655.61 15,843.00-882,107.00-897,95-5,667.80% -71,398.00-87,241.00-550.66% 1/18/2018 2:39:19 PM Page 10 of 11

Comparison Report with Notes Fund Summary Parent Fund 8000 - SUNNYCREST ENTERPRISE FUND -973,418.54 2,165,280.97-389,655.61 15,843.00-882,107.00-897,95-5,667.80% -71,398.00-87,241.00-550.66% Report Total: -973,418.54 2,165,280.97-389,655.61 15,843.00-882,107.00-897,95-5,667.80% -71,398.00-87,241.00-550.66% 1/18/2018 2:39:19 PM Page 11 of 11

Dubuque County, IA Comparison Report with Notes Account Summary Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Fund: 0001 - GENERAL BASIC Revenue Function: 0010 - COUNTY FARM OPERATIONS 0001-4-00-0010-610000-00000 LAND 4,00 2,00 1,320,00 1,320,00 1,320,00 % -1,320,00-10% Total Function: 0010 - COUNTY FARM OPERATIONS: 4,00 2,00 1,320,00 1,320,00 1,320,00 % -1,320,00-10% Function: 0051 - GENERAL PURPOSES (TAXES) 0001-4-00-0051-100000-00000 CURRENT NET PROPERTY TAXES 13,289,342.92 13,937,104.12 8,002,287.43 13,872,891.00 14,348,479.00 475,588.00 3.43% 15,552,248.00 1,679,357.00 12.11% 0001-4-00-0051-101000-00000 DELINQUENT PROPERTY TAXES 5,105.34 131.50 944.52 5,00 1,50-3,50-7% 1,50-3,50-7% 0001-4-00-0051-120000-00000 MOBILE HOME TAXES 28,358.81 28,094.64 17,774.87 28,00 28,00 % 28,00 % 0001-4-00-0051-121000-00000 MONEYS & CREDITS TAXES-CO SHA 24,276.80 37,863.20 31,890.40 28,50 32,00 3,50 12.28% 32,00 3,50 12.28% 0001-4-00-0051-140000-00000 PARI-MUTUEL WAGERING TAX 17,004.52 23,749.73 24,177.74 25,00 25,00 % 25,00 % 0001-4-00-0051-141000-00000 EXCURSION BOAT GAMBLING TAX 342,197.95 331,717.44 181,601.94 325,00 325,00 % 325,00 % 0001-4-00-0051-142000-00000 CASINO GAMBLING TAX 248,795.00 232,491.42 123,202.85 238,00 238,00 % 238,00 % 0001-4-00-0051-160000-00000 UTILITY REPLACEMENT EXCISE TAX 365,458.39 379,641.98 192,571.06 392,27 385,00-7,27-1.85% 385,00-7,27-1.85% 0001-4-00-0051-210000-00000 HOMESTEAD TAX CREDIT 430,447.82 432,657.91 218,330.82 432,658.00 436,662.00 4,004.00 0.93% 436,662.00 4,004.00 0.93% 0001-4-00-0051-211000-00000 ELDERLY & DISABLED TAX CREDIT 15,039.54 14,004.54 843.87 16,50 14,00-2,50-15.15% 14,00-2,50-15.15% 0001-4-00-0051-213000-00000 AGRICULTURAL LAND TAX CREDIT 42,368.81 43,322.65 41,037.47 43,60 41,037.00-2,563.00-5.88% 41,037.00-2,563.00-5.88% 0001-4-00-0051-214000-00000 BUSINESS PROPERTY TAX CREDIT 320,164.96 396,251.26 199,369.14 319,40 398,738.00 79,338.00 24.84% 398,738.00 79,338.00 24.84% 0001-4-00-0051-217000-00000 FAMILY FARM TAX CREDIT 15,387.90 16,658.83 12,10 16,00 3,90 32.23% 16,00 3,90 32.23% 0001-4-00-0051-220000-00000 MILITARY SERVICE REPLACEMENT 7,063.03 6,689.38 6,499.72 7,00 6,50-50 -7.14% 6,50-50 -7.14% 0001-4-00-0051-227000-00000 COMMERCIAL & INDUSTRIAL REPLA 507,909.51 472,680.03 230,228.03 524,614.00 460,456.00-64,158.00-12.23% 460,456.00-64,158.00-12.23% 0001-4-00-0051-290000-00000 FEDERAL GOVERNMENT 732.00 50 732.00 232.00 46.40% 732.00 232.00 46.40% 0001-4-00-0051-292000-00000 LOCAL GOVERNMENTS 13,591.47 12,037.25 6,164.11 12,70 6,164.00-6,536.00-51.46% 6,164.00-6,536.00-51.46% Total Function: 0051 - GENERAL PURPOSES (TAXES): 15,672,512.77 16,365,095.88 9,277,655.97 16,283,733.00 16,763,268.00 479,535.00 2.94% 17,967,037.00 1,683,304.00 10.34% Function: 0052 - PENALTY 0001-4-00-0052-110000-00000 0001-4-00-0052-111000-00000 0001-4-00-0052-112000-00000 PENALTY & INTEREST-CURRENT 190,028.00 182,307.00 31,088.00 205,50 180,00-25,50-12.41% 180,00-25,50-12.41% PENALTY & INTEREST DELINQUENT 10,78 25,262.00 11,229.00 10,00 11,25 1,25 12.50% 11,25 1,25 12.50% PEN & INT- MOBILE HOME 6,543.00 10,704.00 6,491.00 13,75 11,00-2,75-2% 11,00-2,75-2% Total Function: 0052 - PENALTY: 207,351.00 218,273.00 48,808.00 229,25 202,25-27,00-11.78% 202,25-27,00-11.78% Function: 0300 - OPERATING TRANSFERS 0001-4-00-0300-904000-00000 FROM OTHER BUDGETARY FUNDS 2,750,00 1,50 4,00 2,50 166.67% 2,00 50 33.33% Total Function: 0300 - OPERATING TRANSFERS: 2,750,00 1,50 4,00 2,50 166.67% 2,00 50 33.33% Notes 1/13/2018 1:10:12 PM Page 1 of 9

Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Notes Function: 6300 - LAND USE & BLDG CONTROLS 0001-1-00-6300-242100-06903 CDBG - Smart Planning 0001-4-00-6300-509000-00651 Otr Gen Gov't Fee - Erosion Contro 14,857.00 14,307.00 6,23 12,00 12,00 % 12,00 12,00 % Dept Asking move to Rural Fund? Total Function: 6300 - LAND USE & BLDG CONTROLS: 14,857.00 14,307.00 6,23 12,00 12,00 % 12,00 12,00 % Function: 6320 - COMMUNITY ECONOMIC DEVELOPMENT 0001-4-00-6320-847000-00000 MISC REIMBURSEMENTS 22,337.40 Total Function: 6320 - COMMUNITY ECONOMIC DEVELOPMENT: 22,337.40 Function: 9000 - GENERAL COUNTY MANAGEMENT 0001-1-00-9000-248900-06303 Other Admin Grants - Haz Mitigatio 0001-4-00-9000-610000-00027 Land - billboard 1,174.82 1,174.82 1,174.82 1,175.00 1,175.00 % 1,175.00 1,175.00 % 0001-4-00-9000-612000-00000 EQUIPMENT & MACHINERY 0001-4-00-9000-612000-00183 Rent of Eqpt & Machinery - Commu 12,506.28 13,232.28 726.00 13,232.00 13,232.00 % 13,232.00 13,232.00 % 0001-4-00-9000-847000-00028 Misc Reimb - Cost Allocation repor 62,225.00 0001-4-00-9000-849000-00000 MISCELLANEOUS 1,322.60 500.44 14,00 14,00 14,00 0001-4-00-9000-920000-00000 SALE OF CAPITAL ASSETS 40 9,250.37 9,25 9,25 Total Function: 9000 - GENERAL COUNTY MANAGEMENT: 77,228.70 15,307.54 25,151.19 37,657.00 37,657.00 % 14,407.00 14,407.00 % Total Revenue: 15,998,286.87 19,364,983.42 10,677,845.16 17,834,483.00 18,339,175.00 504,692.00 2.83% 18,197,694.00 363,211.00 2.04% Expense Function: 0300 - OPERATING TRANSFERS 0001-00-0300-000-81000-00000 TO GENERAL SUPPLEMENTAL FUND 3,250,00 0001-00-0300-000-81400-00000 TO OTHER BUDGETARY FUNDS Total Function: 0300 - OPERATING TRANSFERS: 3,250,00 Function: 3400 - SERVICES TO ELDERLY 0001-00-3400-000-48100-00000 Contrib to Otr Gov't & Org - Sunnyc 1,930,265.00 2,424,981.00 2,878,796.00 1,750,00-1,128,796.00-39.21% 2,800,00-78,796.00-2.74% 0001-00-3400-000-92000-00000 INTERFUND LOAN Total Function: 3400 - SERVICES TO ELDERLY: 1,930,265.00 2,424,981.00 2,878,796.00 1,750,00-1,128,796.00-39.21% 2,800,00-78,796.00-2.74% Function: 3410 - OTHER SOCIAL SERVICES 0001-00-3410-000-48100-00353 Contrib to Otr Gov't & Org - RSVP 5,20 5,20 5,20 5,20 5,20 % 5,20 % 0001-00-3410-000-48100-00354 Contrib to Otr Gov't & Org - Project 19,005.00 2,50 5,00 5,00 % 5,00 % 0001-00-3410-000-48100-00356 Contrib to Otr Gov't & Org - Rivervi 62,80 62,80 62,80 62,80 62,80 % 62,80 % 0001-00-3410-000-48100-00357 Contrib to Otr Gov't & Org - Emerg 20,376.00 20,376.00 20,376.00 20,376.00 20,376.00 % 20,376.00 % 0001-00-3410-000-48100-00358 Contrib to Otr Gov't & Org - Operat 5,50 0001-00-3410-000-48100-00359 Contrib to Otr Gov't & Org - Maria 12,00 12,00 12,00 12,00 12,00 % 12,00 % Total Function: 3410 - OTHER SOCIAL SERVICES: 124,881.00 102,876.00 100,376.00 105,376.00 105,376.00 % 105,376.00 % Function: 6200 - ANIMAL SHELTER 0001-00-6200-000-48100-00360 Contrib to Otr Gov't & Org - Human 16,441.50 15,259.64 1,485.00 Total Function: 6200 - ANIMAL SHELTER: 16,441.50 15,259.64 1,485.00 1/13/2018 1:10:12 PM Page 2 of 9

Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Function: 6210 - ANIMAL BOUNTIES & STATE APIARIST 0001-00-6210-000-48300-00652 Agricultural/Horticultural Serv - Ap 63.18 10 10 % 10 10 % Total Function: 6210 - ANIMAL BOUNTIES & STATE APIARIST: 63.18 10 10 % 10 10 % Function: 6300 - LAND USE & BLDG CONTROLS 0001-00-6300-000-42900-06053 Planning & Mgmt Consult - Urban C 43,446.29 44,532.45 Total Function: 6300 - LAND USE & BLDG CONTROLS: 43,446.29 44,532.45 Function: 6320 - COMMUNITY ECONOMIC DEVELOPMENT 0001-00-6320-000-48000-00352 Dues & Membership - Dubuque Are 60 60 % 60 % 0001-00-6320-000-48100-00351 Contrib to Otr Gov't & Org - ECIA 51,284.40 31,025.82 36,295.00 31,295.00 36,295.00 5,00 15.98% 36,763.00 5,468.00 17.47% 0001-00-6320-000-48100-00354 Contrib to Otr Gov't - East Central D 5,00 5,00 5,00 5,00 % 5,00 5,00 % 0001-00-6320-000-48100-00361 Contrib to Otr Gov't & Org - Greate 93,60 93,60 112,00 112,00 112,00 % 112,00 % 0001-00-6320-000-48100-00364 Contrib to Otr Gov't & Org - CVB 25,00 25,00 25,00 25,00 25,00 % 25,00 % 0001-00-6320-000-48100-00369 Contrib to Otr Gov't & Org - Operat 5,00 5,00 5,00 5,00 % 5,00 % 0001-00-6320-000-48100-00371 Contrib to Otr Gov't & Org - Dubuq 32,00 32,00 38,00 38,00 38,00 % 38,00 % 0001-00-6320-000-48100-00375 Contrib to Otr Gov't & Org - Asbury 10,00 10,00 10,00 10,00 10,00 % 10,00 % 0001-00-6320-000-48100-00377 Contrib to Otr Gov't & Org - Flexste 1,322,30 1,320,00 1,322,30 2,30 0.17% 300,00-1,020,00-77.27% Total Function: 6320 - COMMUNITY ECONOMIC DEVELOPMENT: 216,884.40 196,625.82 1,553,595.00 1,541,895.00 1,554,195.00 12,30 0.80% 532,363.00-1,009,532.00-65.47% Function: 6410 - HISTORICAL PRESERVATION 0001-00-6410-000-48100-06801 Contrib to Otr Gov't & Org - Dubuq 72,00 72,00 72,00 72,00 72,00 % 72,00 % 0001-00-6410-000-48100-06802 Contrib to Otr Gov't & Org - Dyersv 0001-00-6410-000-48100-06805 Contrib to Otr Gov't & Org - New V 0001-00-6410-000-48100-06807 Contrib to Otr Gov't & Org - Tri-Cou Total Function: 6410 - HISTORICAL PRESERVATION: 72,00 72,00 72,00 72,00 72,00 % 72,00 % Function: 6430 - FAIRGROUNDS 0001-00-6430-000-48100-00562 Contrib to Otr Gov't & Org - Dubuq 20,00 20,00 20,00 20,00 20,00 % 20,00 % Total Function: 6430 - FAIRGROUNDS: 20,00 20,00 20,00 20,00 20,00 % 20,00 % Function: 8020 - TOWNSHIP OFFICIALS 0001-00-8020-000-12900-00017 Other Pay - Township Trustees 6,47 6,556.25 1,222.50 12,485.00 12,485.00 % 12,485.00 % Total Function: 8020 - TOWNSHIP OFFICIALS: 6,47 6,556.25 1,222.50 12,485.00 12,485.00 % 12,485.00 % Function: 9000 - GENERAL COUNTY MANAGEMENT 0001-00-9000-000-42000-00028 Accounting, Auditing - Cost Allocati 7,60 0001-00-9000-000-48800-00151 Revolving Loan - Rural Loan Fund 78,787.01 85,00 50,00 50,00 50,00 % -50,00-10% 0001-00-9000-000-48800-00152 Revolving Loan - Emerg Medical Se 35,00 25,00 0001-00-9000-000-48900-00000 MISCELLANEOUS 650.37 0001-00-9000-000-48900-06303 Other Services - Haz Mitigation Pla 0001-00-9000-000-99900-00028 Clearing - Cost Allocation report -270,162.00-571,255.00-233,25-550,00-466,50 83,50-15.18% -466,50 83,50-15.18% Total Function: 9000 - GENERAL COUNTY MANAGEMENT: -148,774.99-461,255.00-182,599.63-500,00-416,50 83,50-16.70% -466,50 33,50-6.70% Notes 1/13/2018 1:10:12 PM Page 3 of 9

Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Function: 9030 - OTHER POLICY & ADMINISTRATION 0001-00-9030-000-48000-00376 Dues & Memberships - Urban Coun 20,00 20,00 10,000.02 20,00 20,00 % 20,00 % 0001-00-9030-000-48100-00373 Contrib to Otr Gov't & Org - Labor/ 6,00 6,00 6,00 6,00 6,00 % 6,00 % Total Function: 9030 - OTHER POLICY & ADMINISTRATION: 26,00 26,00 16,000.02 26,00 26,00 % 26,00 % Total Expense: 5,557,613.20 2,447,576.16 1,582,142.07 4,156,552.00 3,123,656.00-1,032,896.00-24.85% 3,101,824.00-1,054,728.00-25.38% Total Fund: 0001 - GENERAL BASIC: 10,440,673.67 16,917,407.26 9,095,703.09 13,677,931.00 15,215,519.00 1,537,588.00 11.24% 15,095,87 1,417,939.00 10.37% Fund: 0002 - GENERAL SUPPLEMENTAL Revenue Function: 0051 - GENERAL PURPOSES (TAXES) 0002-4-00-0051-100000-00000 CURRENT NET PROPERTY TAXES 0002-4-00-0051-101000-00000 DELINQUENT PROPERTY TAXES 0002-4-00-0051-120000-00000 MOBILE HOME TAXES 0002-4-00-0051-160000-00000 UTILITY REPLACEMENT EXCISE TAX 0002-4-00-0051-210000-00000 HOMESTEAD TAX CREDIT 0002-4-00-0051-211000-00000 ELDERLY & DISABLED TAX CREDIT 0002-4-00-0051-213000-00000 AGRICULTURAL LAND TAX CREDIT 0002-4-00-0051-214000-00000 BUSINESS PROPERTY TAX CREDIT 0002-4-00-0051-217000-00000 FAMILY FARM TAX CREDIT 0002-4-00-0051-220000-00000 MILITARY SERVICE REPLACEMENT 0002-4-00-0051-227000-00000 COMMERCIAL & INDUSTRIAL REPLA 6,842,644.55 7,412,667.67 4,513,563.97 7,868,549.00 8,094,003.00 225,454.00 2.87% 8,772,971.00 904,422.00 11.49% 2,628.93 69.94 532.78 3,573.00 85-2,723.00-76.21% 85-2,723.00-76.21% 14,601.74 14,942.35 10,025.50 19,00 15,00-4,00-21.05% 15,00-4,00-21.05% 188,173.52 201,918.49 108,616.64 221,254.00 217,233.00-4,021.00-1.82% 217,233.00-4,021.00-1.82% 221,636.68 230,115.56 123,146.04 230,116.00 246,292.00 16,176.00 7.03% 246,292.00 16,176.00 7.03% 7,743.78 7,448.53 475.97 7,743.00 7,743.00 % 7,743.00 % 21,815.50 23,041.78 23,146.54 23,042.00 23,147.00 105.00 0.46% 23,147.00 105.00 0.46% 164,852.07 210,752.48 112,451.17 82,20 244,902.00 162,702.00 197.93% 224,902.00 142,702.00 173.60% 7,923.10 8,860.26 8,20 8,20 % 8,20 % 3,636.73 3,557.77 3,666.07 3,60 3,666.00 66.00 1.83% 3,666.00 66.00 1.83% 261,520.96 251,402.25 129,856.41 295,912.00 259,713.00-36,199.00-12.23% 259,713.00-36,199.00-12.23% 7,737,177.56 8,364,777.08 5,025,481.09 8,763,189.00 9,120,749.00 357,56 9,779,717.00 1,016,528.00 Total Function: 0051 - GENERAL PURPOSES (TAXES): 4.08% 11.60% Function: 0300 - OPERATING TRANSFERS 0002-0-00-0300-900000-00000 FROM GENERAL BASIC FUND 2,750,00 Total Function: 0300 - OPERATING TRANSFERS: 2,750,00 Total Revenue: 10,487,177.56 8,364,777.08 5,025,481.09 8,763,189.00 9,120,749.00 357,56 4.08% 9,779,717.00 1,016,528.00 11.60% Expense Function: 0300 - OPERATING TRANSFERS 0002-00-0300-000-81400-00000 TO OTHER BUDGETARY FUNDS 2,750,00 750,00 750,00 % 750,00 % Re-Est transfer to health insurance fund Total Function: 0300 - OPERATING TRANSFERS: 2,750,00 750,00 750,00 % 750,00 % Function: 1210 - EMERGENCY MANAGEMENT 0002-00-1210-000-63800-00186 Other Mach & Eqpt - Public Safety 414,625.00 414,625.00 246,871.82 445,185.00 445,185.00 % -445,185.00-10% Re-Est transfer to 911 for radios Total Function: 1210 - EMERGENCY MANAGEMENT: 414,625.00 414,625.00 246,871.82 445,185.00 445,185.00 % -445,185.00-10% Total Expense: 414,625.00 3,164,625.00 246,871.82 1,195,185.00 1,195,185.00 % 750,00-445,185.00-37.25% Total Fund: 0002 - GENERAL SUPPLEMENTAL: 10,072,552.56 5,200,152.08 4,778,609.27 7,568,004.00 7,925,564.00 357,56 4.72% 9,029,717.00 1,461,713.00 19.31% Notes 1/13/2018 1:10:12 PM Page 4 of 9

Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Fund: 0010 - MH-DD SERVICES FUND Revenue Function: 0051 - GENERAL PURPOSES (TAXES) 0010-4-00-0051-100000-00000 CURRENT NET PROPERTY TAXES 3,625,446.62 1,621,482.66 906,590.31 1,476,209.00 1,625,38 149,171.00 10.11% 1,761,757.00 285,548.00 19.34% 0010-4-00-0051-101000-00000 DELINQUENT PROPERTY TAXES 1,392.96 15.34 106.99 1,356.00 175.00-1,181.00-87.09% 175.00-1,181.00-87.09% 0010-4-00-0051-120000-00000 MOBILE HOME TAXES 7,736.40 3,268.57 2,013.70 1,00 2,50 1,50 15% 2,50 1,50 15% 0010-4-00-0051-160000-00000 UTILITY REPLACEMENT EXCISE TAX 99,700.11 44,168.66 21,816.63 44,426.00 43,633.00-793.00-1.78% 43,633.00-793.00-1.78% 0010-4-00-0051-210000-00000 HOMESTEAD TAX CREDIT 117,429.94 50,336.52 24,734.95 110,70 49,47-61,23-55.31% 49,47-61,23-55.31% 0010-4-00-0051-211000-00000 ELDERLY & DISABLED TAX CREDIT 4,102.90 1,629.31 95.59 4,00 1,63-2,37-59.25% 1,63-2,37-59.25% 0010-4-00-0051-213000-00000 AGRICULTURAL LAND TAX CREDIT 11,558.55 5,040.26 4,649.21 11,90 4,649.00-7,251.00-60.93% 4,649.00-7,251.00-60.93% 0010-4-00-0051-214000-00000 BUSINESS PROPERTY TAX CREDIT 87,343.76 46,101.04 22,586.86 43,50 45,174.00 1,674.00 3.85% 45,174.00 1,674.00 3.85% 0010-4-00-0051-217000-00000 FAMILY FARM TAX CREDIT 4,197.92 1,938.12 4,10 1,938.00-2,162.00-52.73% 1,938.00-2,162.00-52.73% 0010-4-00-0051-220000-00000 MILITARY SERVICE REPLACEMENT 1,926.85 778.23 736.35 2,00 736.00-1,264.00-63.20% 736.00-1,264.00-63.20% 0010-4-00-0051-227000-00000 COMMERCIAL & INDUSTRIAL REPLA 138,562.03 54,992.92 26,082.85 60,04 52,165.00-7,875.00-13.12% 52,165.00-7,875.00-13.12% Total Function: 0051 - GENERAL PURPOSES (TAXES): 4,099,398.04 1,829,751.63 1,009,413.44 1,759,231.00 1,827,45 68,219.00 3.88% 1,963,827.00 204,596.00 11.63% Total Revenue: 4,099,398.04 1,829,751.63 1,009,413.44 1,759,231.00 1,827,45 68,219.00 3.88% 1,963,827.00 204,596.00 11.63% Total Fund: 0010 - MH-DD SERVICES FUND: 4,099,398.04 1,829,751.63 1,009,413.44 1,759,231.00 1,827,45 68,219.00 3.88% 1,963,827.00 204,596.00 11.63% Fund: 0011 - RURAL SERVICES BASIC Revenue Function: 0051 - GENERAL PURPOSES (TAXES) 0011-4-00-0051-100000-00000 CURRENT NET PROPERTY TAXES 0011-4-00-0051-101000-00000 DELINQUENT PROPERTY TAXES 0011-4-00-0051-120000-00000 MOBILE HOME TAXES 0011-4-00-0051-160000-00000 UTILITY REPLACEMENT EXCISE TAX 0011-4-00-0051-210000-00000 HOMESTEAD TAX CREDIT 0011-4-00-0051-211000-00000 ELDERLY & DISABLED TAX CREDIT 0011-4-00-0051-213000-00000 AGRICULTURAL LAND TAX CREDIT 0011-4-00-0051-214000-00000 BUSINESS PROPERTY TAX CREDIT 0011-4-00-0051-217000-00000 FAMILY FARM TAX CREDIT 0011-4-00-0051-220000-00000 MILITARY SERVICE REPLACEMENT 0011-4-00-0051-227000-00000 COMMERCIAL & INDUSTRIAL REPLA 4,013,948.59 4,365,225.59 2,494,318.48 4,383,272.00 4,486,414.00 103,142.00 2.35% 4,891,497.00 508,225.00 11.59% 5,265.77-359.41 923.32 5,00 1,50-3,50-7% 1,50-3,50-7% 11,023.12 11,066.96 6,341.69 11,025.00 11,025.00 % 11,025.00 % 92,843.93 106,575.94 57,401.45 115,684.00 114,803.00-881.00-0.76% 114,803.00-881.00-0.76% 105,974.52 109,801.49 54,399.82 109,80 108,80-1,00-0.91% 108,80-1,00-0.91% 1,798.23 1,502.73 322.58 3,00 1,50-1,50-5% 1,50-1,50-5% 42,473.91 44,421.56 41,556.56 44,42 41,557.00-2,863.00-6.45% 41,557.00-2,863.00-6.45% 45,945.76 59,404.44 29,538.72 15,50 59,077.00 43,577.00 281.14% 59,077.00 43,577.00 281.14% 15,522.68 17,202.74 59,00 17,00-42,00-71.19% 17,00-42,00-71.19% 1,735.87 1,699.32 1,669.30 1,80 1,669.00-131.00-7.28% 1,669.00-131.00-7.28% 50,537.42 49,464.24 24,375.51 54,849.00 48,751.00-6,098.00-11.12% 48,751.00-6,098.00-11.12% 4,387,069.80 4,766,005.60 2,710,847.43 4,803,35 4,892,096.00 88,746.00 5,297,179.00 493,829.00 Total Function: 0051 - GENERAL PURPOSES (TAXES): 1.85% 10.28% Total Revenue: 4,387,069.80 4,766,005.60 2,710,847.43 4,803,35 4,892,096.00 88,746.00 1.85% 5,297,179.00 493,829.00 10.28% Expense Function: 0030 - OTHER NONPROGRAM CURRENT EXP 0011-00-0030-000-48100-00000 CONTRIBUTIONS TO OTHER GOVT & 522,995.00 542,013.00 322,048.68 640,54 570,54-70,00-10.93% 581,951.00-58,589.00-9.15% Dept Asking Library Agency Total Function: 0030 - OTHER NONPROGRAM CURRENT EXP: 522,995.00 542,013.00 322,048.68 640,54 570,54-70,00-10.93% 581,951.00-58,589.00-9.15% Notes 1/13/2018 1:10:12 PM Page 5 of 9

Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Notes Function: 0300 - OPERATING TRANSFERS 0011-00-0300-000-81200-00000 TO SECONDARY ROAD FUND 3,592,339.00 3,844,180.71 2,162,330.28 3,967,521.00 3,857,721.00-109,80-2.77% 4,220,963.00 253,442.00 6.39% 0011-00-0300-000-81400-00000 TO OTHER BUDGETARY FUNDS 205,279.00 241,467.00 226,468.47 265,00 374,80 109,80 41.43% 340,00 75,00 28.30% Dept Asking Zoning - $ 265,000 Small Cities RPA - $ 75,000 Total Function: 0300 - OPERATING TRANSFERS: 3,797,618.00 4,085,647.71 2,388,798.75 4,232,521.00 4,232,521.00 % 4,560,963.00 328,442.00 7.76% Function: 6200 - ANIMAL SHELTER 0011-00-6200-000-48100-00360 Contrib to Otr Gov't & Org - Human 13,332.95 24,354.00 24,354.00 % 25,00 25,00 % Dept Asking is this a contracted amount? Total Function: 6200 - ANIMAL SHELTER: 13,332.95 24,354.00 24,354.00 % 25,00 25,00 % Function: 6300 - LAND USE & BLDG CONTROLS 0011-00-6300-000-42900-06053 Planning & Mgmt Consult - Urban C 45,645.76 45,646.00 45,646.00 % 46,787.00 46,787.00 % Dept Asking is this correct amount? Total Function: 6300 - LAND USE & BLDG CONTROLS: 45,645.76 45,646.00 45,646.00 % 46,787.00 46,787.00 % Total Expense: 4,320,613.00 4,627,660.71 2,769,826.14 4,873,061.00 4,873,061.00 % 5,214,701.00 341,64 7.01% Total Fund: 0011 - RURAL SERVICES BASIC: 66,456.80 138,344.89-58,978.71-69,711.00 19,035.00 88,746.00-127.31% 82,478.00 152,189.00-218.31% Fund: 1501 - LT CAPITAL PROJECTS Expense Function: 0300 - OPERATING TRANSFERS 1501-00-0300-000-81400-00000 TO OTHER BUDGETARY FUNDS 2,200,00 2,200,00 Re-Est Transfer to Capital Projects for City View project Total Function: 0300 - OPERATING TRANSFERS: 2,200,00 2,200,00 Total Expense: 2,200,00 2,200,00 Total Fund: 1501 - LT CAPITAL PROJECTS: 2,200,00 2,200,00 Fund: 2000 - DEBT SERVICE Revenue Function: 0051 - GENERAL PURPOSES (TAXES) 2000-4-00-0051-100000-00000 CURRENT NET PROPERTY TAXES 2000-4-00-0051-101000-00000 DELINQUENT PROPERTY TAXES 2000-4-00-0051-120000-00000 MOBILE HOME TAXES 2000-4-00-0051-160000-00000 UTILITY REPLACEMENT EXCISE TAX 2000-4-00-0051-210000-00000 HOMESTEAD TAX CREDIT 2000-4-00-0051-211000-00000 ELDERLY & DISABLED TAX CREDIT 2000-4-00-0051-213000-00000 AGRICULTURAL LAND TAX CREDIT 2000-4-00-0051-214000-00000 BUSINESS PROPERTY TAX CREDIT 2000-4-00-0051-217000-00000 FAMILY FARM TAX CREDIT 2000-4-00-0051-220000-00000 MILITARY SERVICE REPLACEMENT 2000-4-00-0051-227000-00000 COMMERCIAL & INDUSTRIAL REPLA 554,739.63 2,359,394.21 1,198,007.30 2,183,879.00 2,157,915.00-25,964.00-1.19% 358,493.00-1,825,386.00-83.58% 923.12 5,560.11 2,480.28 208.00 4,00 3,792.00 1,823.08% 628.00 42 201.92% 1,059.86 4,238.15 2,390.90 2,00 4,20 2,20 11% 60-1,40-7% 13,659.80 57,271.72 25,903.02 52,765.00 51,806.00-959.00-1.82% 7,00-45,765.00-86.73% 16,521.72 67,013.08 30,163.09 15,50 60,326.00 44,826.00 289.20% 9,483.00-6,017.00-38.82% 569.89 2,131.92 113.50 70 2,131.00 1,431.00 204.43% 335.00-365.00-52.14% 1,584.79 6,540.27 5,522.40 1,60 5,522.00 3,922.00 245.13% 868.00-732.00-45.75% 14,185.30 71,752.40 32,026.66 7,00 64,053.00 57,053.00 815.04% 10,069.00 3,069.00 43.84% 575.27 2,513.59 40 2,50 2,10 525.00% 393.00-7.00-1.75% 264.06 1,009.11 874.25 20 874.00 674.00 337.00% 137.00-63.00-31.50% 22,026.08 85,089.79 37,002.92 70,50 74,058.00 3,558.00 5.05% 11,642.00-58,858.00-83.49% 626,109.52 2,662,514.35 1,334,484.32 2,334,752.00 2,427,385.00 92,633.00 399,648.00-1,935,104.00 Total Function: 0051 - GENERAL PURPOSES (TAXES): 3.97% -82.88% 1/13/2018 1:10:12 PM Page 6 of 9

Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Function: 0300 - OPERATING TRANSFERS 2000-0-00-0300-904000-00000 FROM OTHER BUDGETARY FUNDS Total Function: 0300 - OPERATING TRANSFERS: Total Revenue: 626,109.52 2,662,514.35 1,334,484.32 2,334,752.00 2,427,385.00 92,633.00 3.97% 399,648.00-1,935,104.00-82.88% Total Fund: 2000 - DEBT SERVICE: 626,109.52 2,662,514.35 1,334,484.32 2,334,752.00 2,427,385.00 92,633.00 3.97% 399,648.00-1,935,104.00-82.88% Fund: 2001 - DEBT SERVICE-EMERGENCY RADIO SYSTEM Revenue Function: 0051 - GENERAL PURPOSES (TAXES) 2001-4-00-0051-100000-00000 CURRENT NET PROPERTY TAXES 2001-4-00-0051-101000-00000 DELINQUENT PROPERTY TAXES 2001-4-00-0051-120000-00000 MOBILE HOME TAXES 2001-4-00-0051-160000-00000 UTILITY REPLACEMENT EXCISE TAX 2001-4-00-0051-210000-00000 HOMESTEAD TAX CREDIT 2001-4-00-0051-211000-00000 ELDERLY & DISABLED TAX CREDIT 2001-4-00-0051-213000-00000 AGRICULTURAL LAND TAX CREDIT 2001-4-00-0051-214000-00000 BUSINESS PROPERTY TAX CREDIT 2001-4-00-0051-217000-00000 FAMILY FARM TAX CREDIT 2001-4-00-0051-220000-00000 MILITARY SERVICE REPLACEMENT 2001-4-00-0051-227000-00000 COMMERCIAL & INDUSTRIAL REPLA % 721,525.00 721,525.00 % % 85.00 85.00 % % 1,59 1,59 % % 15,00 15,00 % % 24,80 24,80 % % 796.00 796.00 % % 2,334.00 2,334.00 % % 22,685.00 22,685.00 % % 91 91 % % 37 37 % % 26,196.00 26,196.00 % 816,291.00 816,291.00 Total Function: 0051 - GENERAL PURPOSES (TAXES): % % Total Revenue: % 816,291.00 816,291.00 % Total Fund: 2001 - DEBT SERVICE-EMERGENCY RADIO SYSTEM: % 816,291.00 816,291.00 % Fund: 2004 - DEBT SERVICE-CITY VIEW COMPLEX Revenue Function: 0051 - GENERAL PURPOSES (TAXES) 2004-4-00-0051-100000-00000 CURRENT NET PROPERTY TAXES 2004-4-00-0051-101000-00000 DELINQUENT PROPERTY TAXES 2004-4-00-0051-120000-00000 MOBILE HOME TAXES 2004-4-00-0051-160000-00000 UTILITY REPLACEMENT EXCISE TAX 2004-4-00-0051-210000-00000 HOMESTEAD TAX CREDIT 2004-4-00-0051-211000-00000 ELDERLY & DISABLED TAX CREDIT 2004-4-00-0051-213000-00000 AGRICULTURAL LAND TAX CREDIT 2004-4-00-0051-214000-00000 BUSINESS PROPERTY TAX CREDIT 2004-4-00-0051-217000-00000 FAMILY FARM TAX CREDIT 2004-4-00-0051-220000-00000 MILITARY SERVICE REPLACEMENT % 1,183,93 1,183,93 % % 14 14 % % 2,614.00 2,614.00 % % 25,00 25,00 % % 40,767.00 40,767.00 % % 1,307.00 1,307.00 % % 3,831.00 3,831.00 % % 37,225.00 37,225.00 % % 1,494.00 1,494.00 % % 607.00 607.00 % Notes 1/13/2018 1:10:12 PM Page 7 of 9

Comparison Report with Notes Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code 2004-4-00-0051-227000-00000 COMMERCIAL & INDUSTRIAL REPLA % 42,987.00 42,987.00 % Total Function: 0051 - GENERAL PURPOSES (TAXES): % 1,339,902.00 1,339,902.00 % Notes Total Revenue: % 1,339,902.00 1,339,902.00 % Total Fund: 2004 - DEBT SERVICE-CITY VIEW COMPLEX: % 1,339,902.00 1,339,902.00 % Report Total: 25,305,190.59 26,748,170.21 16,159,231.41 25,270,207.00 25,214,953.00-55,254.00-0.22% 28,727,733.00 3,457,526.00 13.68% 1/13/2018 1:10:12 PM Page 8 of 9

Comparison Report with Notes Fund Summary Parent YTD Activity Re-Est Dept Asking Fund Through Jan 0001 - GENERAL BASIC 10,440,673.67 16,917,407.26 9,095,703.09 13,677,931.00 15,215,519.00 1,537,588.00 11.24% 15,095,87 1,417,939.00 10.37% 0002 - GENERAL SUPPLEMENTAL 10,072,552.56 5,200,152.08 4,778,609.27 7,568,004.00 7,925,564.00 357,56 4.72% 9,029,717.00 1,461,713.00 19.31% 0010 - MH-DD SERVICES FUND 4,099,398.04 1,829,751.63 1,009,413.44 1,759,231.00 1,827,45 68,219.00 3.88% 1,963,827.00 204,596.00 11.63% 0011 - RURAL SERVICES BASIC 66,456.80 138,344.89-58,978.71-69,711.00 19,035.00 88,746.00-127.31% 82,478.00 152,189.00-218.31% 1501 - LT CAPITAL PROJECTS 2,200,00 2,200,00 2000 - DEBT SERVICE 626,109.52 2,662,514.35 1,334,484.32 2,334,752.00 2,427,385.00 92,633.00 3.97% 399,648.00-1,935,104.00-82.88% 2001 - DEBT SERVICE-EMERGENCY RADIO SY % 816,291.00 816,291.00 % 2004 - DEBT SERVICE-CITY VIEW COMPLEX % 1,339,902.00 1,339,902.00 % Report Total: 25,305,190.59 26,748,170.21 16,159,231.41 25,270,207.00 25,214,953.00-55,254.00-0.22% 28,727,733.00 3,457,526.00 13.68% 1/13/2018 1:10:12 PM Page 9 of 9

Dubuque County, IA Comparison Report with Notes Account Summary Parent YTD Activity Re-Est Dept Asking Account Number Through Jan Code Fund: 0002 - GENERAL SUPPLEMENTAL Expense Function: 0300 - OPERATING TRANSFERS 0002-90-0300-000-81400-00000 TO OTHER BUDGETARY FUNDS 1,015,00 507,50 Total Function: 0300 - OPERATING TRANSFERS: 1,015,00 507,50 Total Expense: 1,015,00 507,50 Total Fund: 0002 - GENERAL SUPPLEMENTAL: 1,015,00 507,50 Fund: 0005 - HEALTH INSURANCE-DEDUCTIBLE Revenue Function: 0300 - OPERATING TRANSFERS 0005-4-90-0300-847000-00000 MISCELLANEOUS REIMBURSEMENT 0005-4-90-0300-901000-00000 FROM GENERAL SUPPLEMENTAL FU 6,050.72 32,354.87 28,365.32 1,015,00 507,50 750,00 750,00 % -750,00-10% 1,021,050.72 539,854.87 28,365.32 750,00 750,00-750,00 Total Function: 0300 - OPERATING TRANSFERS: % -10% Total Revenue: 1,021,050.72 539,854.87 28,365.32 750,00 750,00 % -750,00-10% Expense Function: 0040 - OTHER COUNTY ENTERPRISES 0005-90-0040-000-11300-00000 EMP GROUP INS-CO CONTRIBUTIO 833,590.18 1,231,554.68 2,602,641.72 1,350,00 3,578,957.00 2,228,957.00 165.11% 3,578,957.00 2,228,957.00 165.11% 0005-90-0040-000-74200-00000 OTHER CAFETERIA CHARGES 141,776.29 117,377.45 80,533.13 165,00 165,00 % 165,00 % 0005-90-0040-000-99900-00000 CLEARING -299,115.00-699,626.57-1,219,743.91-500,00-500,00 % 500,00-10% Total Function: 0040 - OTHER COUNTY ENTERPRISES: 676,251.47 649,305.56 1,463,430.94 1,015,00 3,243,957.00 2,228,957.00 219.60% 3,743,957.00 2,728,957.00 268.86% Total Expense: 676,251.47 649,305.56 1,463,430.94 1,015,00 3,243,957.00 2,228,957.00 219.60% 3,743,957.00 2,728,957.00 268.86% Total Fund: 0005 - HEALTH INSURANCE-DEDUCTIBLE: 344,799.25-109,450.69-1,435,065.62-265,00-2,493,957.00-2,228,957.00 841.12% -3,743,957.00-3,478,957.00 1,312.81% Report Total: -670,200.75-616,950.69-1,435,065.62-265,00-2,493,957.00-2,228,957.00 841.12% -3,743,957.00-3,478,957.00 1,312.81% Notes 1/12/2018 6:20:56 PM Page 1 of 2