MANHATTAN VILLAGE BOARD OF TRUSTEES BOARD MEETING AGENDA TUESDAY, NOVEMBER 20, 2018 VILLAGE OF MANHATTAN 260 MARKET PLACE, MANHATTAN, IL 7:00 p.m.

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1 MANHATTAN VILLAGE BOARD OF TRUSTEES BOARD MEETING AGENDA TUESDAY, NOVEMBER 20, 2018 VILLAGE OF MANHATTAN 260 MARKET PLACE, MANHATTAN, IL 7:00 p.m. 1. CALL TO ORDER 2. PLEDGE ALLEGIANCE TO THE FLAG 3. ROLL CALL 4. CITIZEN/SPECIAL REQUESTS/PUBLIC HEARING A. STAR AWARDS MARTIN BENDER, GREYSON GRIMM, KAIDON LINGLE, ANDREW SHERRY, AIDAN TYK, AND BRIAN WHITE 2018 FIRST TEAM, ALL-CONFERENCE LINCOLN WAY WEST FOOTBALL B. STAR AWARD DYLAN ADAIR, 2018 FIRST TEAM, ALL-CONFERENCE LINCOLN WAY WEST GOLF C. CERTIFICATE OF APPRECIATION WALLY AND SHEILA STOCK BUILDING THE LITTLE FREE LIBRARY D. CERTIFICATE OF APPRECIATION MANHATTAN WOMAN S CLUB LAUNCH OF LITTLE FREE LIBRARY E. AUDIT PRESENTATION FROM LAUTERBACH & AMEN 5. PUBLIC COMMENT (Limit 5 minutes each) All residents wishing to speak must sign in prior to the meeting. 6. CONSENT AGENDA All items listed on the Consent Agenda are considered to be routine by the Village Board and will be acted upon with one motion. There will be no separate discussion of these items unless a Board member or citizen so requests, in which event, the item will be removed from the general order of business and considered after all other regular agenda items. A. MINUTES NOVEMBER 5, 2018 B. EXECUTIVE SESSION MINUTES NOVEMBER 5, 2018 (NOT FOR RELEASE) C. BILLS LIST FOR NOVEMBER 20, REPORTS & COMMUNICATIONS FROM VILLAGE OFFICIALS A. VILLAGE ADMINISTRATOR 1. RENEWAL OF EMPLOYEE BENEFITS (HEALTH AND DENTAL) 2. RENEWAL OF VILLAGE PROPERTY, CASUALTY, LIABILITY INSURANCE AND WORKER S COMPENSATION INSURANCE 3. APPROVAL OF STATE STREET AUTO INVOICES

2 B. FINANCE DEPARTMENT 1. MONTHLY REPORT 2. AN ORDINANCE FOR THE LEVY AND ASSESSMENT OF TAXES FOR THE VILLAGE OF MANHATTAN, WILL COUNTY, ILLINOIS FOR THE FISCAL YEAR BEGINNING MAY 1, 2018 AND ENDING APRIL 30, 2019 FIRST READ C. PUBLIC SAFETY DEPARTMENT 1. MONTHLY REPORT 2. EMA MONTHLY REPORT D. PUBLIC WORKS DEPARTMENT 1. MONTHLY REPORT E. VILLAGE ENGINEER F. DEVELOPMENT DEPARTMENT 1. MONTHLY BUILDING REPORT G. VILLAGE CLERK H. VILLAGE ATTORNEY I. VILLAGE PRESIDENT J. VILLAGE TRUSTEE REPORTS ERIN MCDONOUGH COMMUNITY AFFAIRS DAVE BEEMSTERBOER PUBLIC SAFETY/EMERGENCY PREPAREDNESS THOMAS BISCAN INFORMATION TECHNOLOGY THOMAS DOYLE FINANCE MIKE NAUGHTON COMMUNITY DEVELOPMENT JAMES REEVES PUBLIC WORKS 8. OLD BUSINESS 9. NEW BUSINESS 10. EXECUTIVE SESSION EXECUTIVE SESSION TO CONSIDER THE APPOINTMENT, EMPLOYMENT, COMPENSATION, DISCIPLINE, PERFORMANCE OR DISMISSAL OF SPECIFIC EMPLOYEE(S) AND COLLECTIVE BARGAINING; THE CONSIDERATION TO PURCHASE, LEASE OR ACQUIRE SPECIFIC REAL ESTATE PROPERTY OR FOR THE PROBABLE OR IMMINENT AND PENDING LITIGATION 11. ACTION TO BE TAKEN AS A RESULT OF EXECUTIVE SESSION 12. ADJOURNMENT Ordinances/Resolutions are read as follows: 1 st Read for Board initial consideration (Ordinances may be adopted if 2 nd reading is waived)

3 2 nd Read found under consent agenda for adoption Final Read for adoption not able to be placed on consent agenda Pending Board has reviewed previously, action determined at Board Meeting

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45 Village of Manhattan Monthly Financial Statement October 31, 2018 Financial Statement Summary Revenues Expenses Full Year Budget Year to Date Benchmarks Year to Date Full Year Budget Year to Date Benchmarks Year to Date Year to Date variance October 2018 October 2018 General Operating Fund $4,176, $4,298, $3,018, $4,176, $4,124, $1,929, $1,088, Sewer/Water Operating Fund $2,427, $2,428, $1,373, $2,466, $2,377, $1,063, $309, General Capital Fund $1,039, $198, $3,536, $212, $14, Water Capital Fund $350, $191, $354, $109, $82, Sewer Capital Fund $334, $248, $313, Due to lack of $76, $171, Water/Sewer Major Maintenance $402, $79, $121, $0.00 $79, Due to lack of regular activity, regular activity, Interceptors Fund $58, $36, $395, $70, $33, there are no benchmarks there are no Motor Fuel Tax Fund $196, $90, $221, $8, $81, Home Rule Sales Tax Fund $166, $101, $180, benchmarks $0.00 $101, Facilities Fund $91, $47, $0.00 $0.00 $47, Commuter Parking Lot Fund $12, $1, $12, $1, $ Totals $9,255, $5,387, $11,779, $3,473, $1,913, End of Month Fund Cash Balances Cash Summary Beginning of Year* Year to Date Change Current Balance General Operating Fund $ 2,426, $ 880, $ 3,306, Sewer and Water Operating Fund $ 3,403, $ 160, $ 3,564, General Capital Fund $ 7,760, $ (624,147.59) $ 7,136, Water Capital Fund $ (1,179,865.24) $ 89, $ (1,090,569.62) Sewer Capital Fund $ 478, $ 143, $ 621, Debt Service Payment Reserves $ 665, $ - $ 665, Water and Sewer Major Maintenance $ 1,498, $ 73, $ 1,572, Interceptor Fund $ (3,204,786.21) $ (29,220.65) $ (3,234,006.86) Motor Fuel Tax Fund $ 157, $ 81, $ 239, Home Rule Sales Tax Fund $ (10,327.83) $ 101, $ 91, Facilities Fund $ (2,741,296.24) $ 47, $ (2,694,294.40) Commuter Parking Lot $ - $ (2,956.83) $ (2,956.83) Police Forfeiture $ - $ 2, $ 2, Police M&V Offender $ - $ $ Total $ 9,255, $ 924, $ 10,179, * Numbers may fluctuate slightly until annual audit is completed for prior fiscal year

46 Village of Manhattan Monthly Financial Statement October 31, 2018 General Operating Fund Fund Information - This General Operating Fund is where the operating of the Village is funded. It includes departments such as Police Protection, Street Maintenance, Building, Finance, Administration, Development, and Emergency Services. Revenue Property Taxes State Shared Taxes Village Taxes Charges for Services License and Permits Penalties and Fines Interest and Misc. Totals General Operating Percent of Total Revenues 44.9% 30.5% 14.3% 0.1% 6.9% 2.4% 0.9% Budget $ 1,875, $ 1,271, $ 598, $ 4, $ 289, $ 100, $ 36, $ 4,176, Benchmarks $ 1,986, $ 1,286, $ 587, $ 4, $ 261, $ 106, $ 66, $ 4,298, Actual YTD October 2018 $ 1,844, $ 647, $ 325, $ 1, $ 137, $ 43, $ 17, $ 3,018, Expense Salaries, Benefits, Professional Development Consultants Communications Maintenance Supplies and Utilities Capital Outlay Debt Svc and Misc. Totals General Operating Percent of Total Expenses 73.3% 7.4% 1.1% 7.1% 10.9% 0.0% 0.2% Budget $ 3,059, $ 308, $ 46, $ 295, $ 457, $ - $ 8, $ 4,176, Benchmarks $ 2,959, $ 317, $ 45, $ 304, $ 379, $ - $ 116, $ 4,124, Actual YTD October 2018 $ 1,375, $ 177, $ 24, $ 139, $ 211, $ - $ - $ 1,929,576.18

47 Village of Manhattan Monthly Financial Statement October 31, Months of Current Fiscal Year Property Tax Sales Tax State Shared Sales Tax % 95.00% 90.00% 85.00% 80.00% 75.00% 70.00% 65.00% 60.00% 55.00% 50.00% 45.00% 40.00% 35.00% 30.00% Prior FYTD Current FYTD Property Tax 97.86% 98.41% Collections are on track $130, $110, $90, $70, $50, $30, $10, Prior FYTD Current FYTD Sales Tax $121, $129, % increase Home Rule Sales Tax 10.8% increase Income Tax Information below is for both amounts paid and due to the Village from the State of Illinois. Use Tax $260, $210, $160, $110, $60, $10, Prior FYTD Current FYTD Income Tax $236, $259, Income Tax 10.0% increase And With SB42, the state has kept 5% but currently we have no delay in payments $90, $80, $70, $60, $50, $40, $30, $20, $10, Prior FYTD Current FYTD Use Tax $71, $80, Increase 13.0%

48 Village of Manhattan Monthly Financial Statement October 31, 2018 Sewer/Water/Refuse Operating Fund Fund Information - The Sewer/Water/Refuse Operating Fund is where the operation of the Village Water Treatment Plants and Sewer Treatment Plant is accounted for. Revenue Property Taxes State Shared Taxes Charges for Services Charges for Services Capital Revenues Penalties and Fines Interest and Misc. Totals Sewer/Water/Refuse Operating Water/Sewer Refuse Percent of Total Revenues 0.0% 0.0% 35.4% 28.5% 2.0% 33.6% 0.5% Budget $ - $ - $ 859, $ 692, $ 48, $ 815, $ 11, $ 2,427, Benchmarks $ - $ - $ 854, $ 667, $ 81, $ 797, $ 27, $ 2,428, Actual YTD October 2018 $ - $ - $ 530, $ 426, $ 24, $ 386, $ 5, $ 1,373, Expense Salaries, Benefits, Professional Development Consultants Communications Maintenance Supplies and Utilities Capital Outlay Debt Svc and Misc. Totals Sewer/Water/Refuse Operating Percent of Total Expenses 24.90% 3.28% 0.63% 6.32% 58.29% 2.19% 4.38% Budget $ 614, $ 81, $ 15, $ 156, $ 1,438, $ 54, $ 108, $ 2,466, Benchmarks $ 571, $ 67, $ 13, $ 122, $ 1,303, $ 4, $ 293, $ 2,377, Actual YTD October 2018 $ 265, $ 10, $ 7, $ 188, $ 528, $ 2, $ 61, $ 1,063, Capital Funds General Capital-Revenues Fund Information - Capital and Large purchases to support the General Operating Fund Impact Fees State Shared Taxes Village Taxes Development Fees Grants Interest and Misc. Totals Budget $ 91, $ - $ 136, $ - $ 800, $ 12, $ 1,039, Actual YTD October 2018 $ 51, $ - $ 136, $ - $ - $ 11, $ 198, General Capital-Expenses GIS/Computers Vehicles Equipment / Furniture Maintenance Capital/Infrastructure Other -Metra Transfer Totals Budget $ 8, $ 75, $ 209, $ - $ 3,235, $ 9, $ 3,536, Actual YTD October 2018 $ - $ 2, $ 13, $ - $ 197, $ - $ 212,917.85

49 Village of Manhattan Monthly Financial Statement October 31, 2018 Water Capital - Revenues Fund Information - Water Treatment Plants, Deep Wells, and Water tower construction Tap on Fees Charges for Service Loans/Bonds Development Fees Grants Interest and Misc. Totals Budget $ 227, $ - $ - $ - $ - $ 122, $ 350, Actual YTD October 2018 $ 70, $ 121, $ - $ - $ - $ - $ 191, Water Capital - Expenses GIS/Computers Vehicles Equipment Maintenance Infrastructure Debt Service Totals Budget $ - $ - $ - $ - $ - $ 354, $ 354, Actual YTD October 2018 $ - $ - $ - $ - $ - $ 109, $ 109, Sewer Capital - Revenues Fund Information - Sewer Treatment Plant construction and Lift Station construction. Tap on Fees Charges for Service Loans/Bonds Development Fees Grants Interest and Misc. Totals Budget $ 325, $ - $ - $ - $ - $ 9, $ 334, Actual YTD October 2018 $ 244, $ - $ - $ - $ - $ 3, $ 248, Sewer Capital - Expenses GIS/Computers Vehicles Equipment Maintenance Infrastructure Debt Svc and Misc. Totals Budget $ - $ - $ - $ - $ - $ 313, $ 313, Actual YTD October 2018 $ - $ - $ - $ - $ 23, $ 53, $ 76, Water/Sewer Major Maintenance Capital - Revenues Fund Information - Sewer Lining, manhole rehabilitation, sewer main replacement, well and radium removal plant major repairs, water main replacement Charges for Service Loans/Bonds Development Fees Grants Interest and Misc. Totals Budget $ 365, $ - $ - $ 37, $ 402, Actual YTD October 2018 $ 73, $ - $ - $ 6, $ 79, Water/Sewer Major Maintenance Capital - Expenses Maintenance Facilities Interfund Transfer Totals Budget $ - $ - $ 121, $ 121, Actual YTD October 2018 $ - $ - $ - $ -

50 Village of Manhattan Monthly Financial Statement October 31, 2018 Interceptors - Revenue Fund Information - Major sewer lines to service new growth for the Northern areas of the Village. Line Charges Charges for Service Loans/Bonds Development Fees Grants Interest and Misc. Totals Budget $ 58, $ - $ - $ - $ 58, Actual YTD October 2018 $ 36, $ - $ - $ $ 36, Interceptors - Expenses Debt Svc and Misc. Totals Budget $ 395, $ 395, Actual YTD October 2018 $ 70, $ 70, Restricted Funds Motor Fuel Tax - Revenue Fund Information - Allocation of State Fuel tax from IDOT. State must approve all expenses for this fund. State Shared Taxes Village Taxes Development Fees Grants Interest and Misc. Totals Budget $ 196, $ - $ - $ - $ $ 196, Actual YTD October 2018 $ 88, $ - $ - $ - $ 2, $ 90, Motor Fuel Tax - Expenses Consultants Road Maintenance Salt Stone Debt Service Totals Budget $ 15, $ 130, $ 75, $ 1, $ - $ 221, Actual YTD October 2018 $ - $ 7, $ - $ 1, $ - $ 8, Home Rule Sales Tax - Revenue Fund Information - 50% of the Villages additional 1% sales tax. Monies to fund infrastructure (i.e.. road, water, sewer) repair. Impact Fees State Shared Taxes Village Taxes Development Fees Grants Interest and Misc. Totals Budget $ - $ 166, $ - $ - $ - $ $ 166, Actual YTD October 2018 $ - $ 100, $ - $ - $ - $ $ 101, Home Rule Sales Tax - Expenses Consultants Road Maintenance Facilities Debt Svc & Misc. Interfund Transfer Totals Budget $ - $ - $ - $ 180, $ 180, Actual YTD October 2018 $ - $ - $ - $ - $ -

51 Village of Manhattan Monthly Financial Statement October 31, 2018 Facilities Fund - Revenue Fund Information - Monies paid by builders for impact to Village Facilities. Impact Fees State Shared Taxes Village Taxes Development Fees Grants Interest and Misc. Totals Budget $ 91, $ - $ - $ - $ - $ - $ 91, Actual YTD October 2018 $ 47, $ - $ - $ - $ - $ 1.84 $ 47, Facilities Fund - Expenses Consultants Road Maintenance Facilities Debt Service Capital/ Infrastructure Totals Budget $ - $ - $ - $ - $ - Actual YTD October 2018 $ - $ - $ - $ - $ - Commuter Parking Lot - Revenue Fund Information - Operation of Metra parking lot and warming shelter. Charges for Service State Shared Taxes Village Taxes Development Fees Grants Interest and Misc. Totals Budget $ 3, $ - $ - $ - $ - $ 9, $ 12, Actual YTD October 2018 $ 1, $ - $ - $ - $ - $ - $ 1, Commuter Parking Lot - Expenses Contract Services Communications Maintenance Supplies and Utilities Capital Outlay Debt Service Totals Budget $ - $ 2, $ 10, $ - $ - $ 12, Actual YTD October 2018 $ - $ $ 1, $ - $ - $ 1,677.79

52 Key Indicators Fund: Class Account: General Operating Fund Property Taxes Real Estate Tax-Corporate Important facts Funds received as property taxes are paid. Normal delay is 14 days from payment to Will County Treasurer History FY FY FY FY FY FY Assessed Value (AV) $180,003,289 $174,464,413 $169,653,780 $174,511,586 $187,894,832 $201,774,324 Rate per $100 of AV Village $1,175,315 $1,162,166 $1,134,191 $1,251,149 $1,292,309 $1,377,359 Pension $165,500 $212,523 $270,000 $315,023 $416,788 $450,000 Total Levy $1,340,815 $1,374,689 $1,404,191 $1,566,172 $1,709,097 $1,827,359 Month May $377, $370, $135, $145, $60, $135, June $213, $253, $455, $490, $591, $582, July $15, $6, $6, $20, $20, $18, August $49, $24, $22, $25, $26, $18, September $419, $517, $440, $548, $403, $594, October $77, $28, $55, $7, $162, $5, November $1, $3, $5, $4, $17, $0.00 December $18, $14, $9, $8, $4, $0.00 January $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 February $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 March $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 April $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,173, $1,160, $1,132, $1,250, $1,286, $1,355, FY Budget $1,175, $1,162, $1,134, $1,251, $1,292, $1,377, External Factors The 2009 economic recession has resulted in many properties decreasing in value, thus reducing the total assessed value in the Village. The Village reduced its property tax rate by 25% for tax bills paid in the 2011/2012 fiscal year. Even in the 2014/2015 fiscal year, the property tax rate is still 13% lower. Fund: Class: Account: General Operating Fund State Shared Taxes State Sales Tax Important facts The Village has a State of Illinois set 1% tax on food, drugs, and general merchandise to the Village. Revenue is recorded to the month in which the sales took place. Revenue not received yet History FY FY FY FY FY FY Month May $26, $24, $23, $24, $20, $22, June $26, $25, $23, $23, $23, $24, July $30, $28, $27, $25, $25, $28, August $29, $26, $27, $27, $26, $27, September $26, $27, $26, $24, $24, $26, October $26, $26, $27, $22, $23, $0.00 November $25, $24, $24, $24, $25, $0.00 December $25, $24, $25, $22, $25, $0.00 January $25, $22, $23, $22, $22, $0.00 February $26, $27, $24, $22, $24, $0.00 March $23, $21, $21, $18, $21, $0.00 April $22, $19, $22, $18, $22, $0.00 Total $314, $298, $298, $276, $286, $129, FY Budget $295, $300, $290, $290, $290, $280, External Factors Increases in the amount of sales and economic recovery has resulted in increases in this revenue. Last year showed a decrease but overall, we are still trending upward.

53 Key Indicators Fund: Class: Account: General Operating Fund and Home Rule Sales Tax Fund State Shared Taxes Home Rule State Sales Tax Background The Village has adopted an additional 1% sales tax on general merchandise and food prepared for immediate consumption. 50% of this tax is to fund capital and infrastructure. Beginning with Budget 100% of this tax goes to fund capital and infrastructure. History FY FY FY FY FY FY Month May $17, $15, $14, $14, $14, $15, June $18, $16, $14, $17, $14, $15, July $21, $19, $18, $18, $16, $19, August $20, $17, $18, $17, $16, $18, September $18, $18, $17, $16, $15, $16, October $17, $17, $18, $14, $16, $0.00 November $16, $16, $15, $13, $17, $0.00 December $17, $15, $17, $13, $16, $0.00 January $16, $13, $14, $12, $14, $0.00 February $17, $16, $15, $13, $16, $0.00 March $14, $13, $12, $11, $13, $0.00 April $14, $11, $13, $12, $13, $0.00 Total $212, $192, $190, $176, $186, $87, FY Budget $190, $200, $190, $180, $190, $166, Admin Fee begins 2% External Factors Increases in the amount of sales and economic recovery has resulted in increases in this revenue. Fund: Class: Account: General Operating Fund State Shared Taxes State Income Tax Important facts The State of Illinois distributes a portion of the Income Tax it receives to local governments on a per capita basis. History FY FY FY FY FY FY Population Rate per capita $97.06 $ $ $94.29 $90.99 $88.48 Month May $40, $39, $52, $45, $48, $44, June $62, $65, $74, $65, $64, $60, July $38, $38, $42, $38, $30, $44, August $37, $37, $40, $41, $36, $43, September $66, $66, $71, $61, $55, $67, October $43, $45, $47, $41, $41, $0.00 November $34, $33, $37, $37, $36, $0.00 December $64, $57, $69, $60, $53, $0.00 January $68, $85, $76, $70, $77, $0.00 February $39, $37, $44, $36, $38, $0.00 March $68, $76, $68, $70, $59, $0.00 April $106, $126, $96, $94, $96, $0.00 Total $673, $710, $721, $664, $641, $259, FY Budget $557, $635, $689, $740, $712, $675, SB42 reduction begins 10% External Factors The State of Illinois has been delinquent between 3 and 6 months of payments to the Village for its share of income tax. The income tax rate was increased by 60% starting January 1, 2011, however, the municipal share was reduced from 10% of receipts to 6% of receipts. The reduction in municipal share was designed to maintain the amount of funds received by municipalities.

54 Key Indicators Fund: Class: Account: General Operating Fund State Shared Taxes State Use Tax Background State Use Tax is tax distributed by the State that is a sales tax paid by persons making sales across state lines. Increases are due to continued growth of internet sales. History FY FY FY FY FY FY Population Rate per capita $17.23 $19.87 $22.95 $24.44 $26.18 $27.44 Month May $8, $10, $13, $14, $15, $16, June $9, $10, $13, $13, $13, $14, July $8, $10, $12, $13, $13, $15, August $11, $11, $13, $15, $14, $17, September $9, $10, $12, $12, $13, $16, October $9, $11, $11, $13, $14, $0.00 November $9, $13, $13, $13, $15, $0.00 December $10, $12, $13, $14, $15, $0.00 January $10, $12, $13, $14, $17, $0.00 February $15, $18, $19, $22, $22, $0.00 March $8, $6, $11, $12, $13, $0.00 April $8, $12, $12, $12, $13, $0.00 Total $121, $140, $161, $172, $184, $80, FY Budget $114, $117, $125, $156, $178, $185, External Factors These funds are distributed on a per capita basis and dependent on the amount of receipts collected by the State of Illinois. Effective October 1, 2015, the prepaid wireless E Fund: Class: Account: General Operating Fund Village Taxes Telecommunication Tax Background The Village's current 6% rate on telecommunication service went into effect on July 1, Prior to then, the rate was 0.50% Effective October 1, 2015, the prepaid wireless 911 surcharge rate increased from 1.5% to 3% History FY FY FY FY FY FY Month May $16, $14, $13, $22, $13, $12, June $15, $10, $11, $19, $11, $10, July $14, $12, $11, $20, $12, $11, August $13, $12, $11, $20, $11, $10, September $14, $12, $22, $19, $11, $10, October $13, $12, $22, $12, $11, $0.00 November $13, $11, $21, $12, $11, $0.00 December $14, $12, $22, $12, $11, $0.00 January $13, $11, $20, $11, $10, $0.00 February $14, $13, $22, $13, $11, $0.00 March $14, $12, $21, $11, $10, $0.00 April $12, $11, $20, $11, $10, $0.00 Total $170, $146, $221, $188, $135, $55, FY Budget $210, $180, $120, $120, $240, $150, External Factors Telecommunications tax is starting to experience reductions due to elimination of land lines and reduced cell pricing packages.

55 Key Indicators Fund: Class: Account: General Operating Fund Village Taxes Fuel Tax Background $0.02 per gallon tax on the sale of fuel implemented on May 1, 2010 History FY FY FY FY FY FY Month May $7, $5, $6, $5, $5, $5, June $6, $5, $5, $4, $6, $5, July $5, $5, $6, $4, $5, $5, August $5, $5, $6, $4, $6, $4, September $4, $5, $6, $4, $7, $5, October $6, $5, $5, $4, $6, $0.00 November $6, $4, $5, $4, $4, $0.00 December $5, $4, $5, $4, $5, $0.00 January $5, $5, $4, $3, $4, $0.00 February $4, $5, $4, $4, $4, $0.00 March $5, $5, $5, $5, $5, $0.00 April $5, $5, $5, $5, $5, $0.00 Total Revenue $67, $65, $68, $57, $67, $27, FY Budget $64, $60, $60, $60, $58, $65, External Factors Demand for fuel and local fuel prices. In 2013/2014, one station was closed for part of the year. Fund: Class: Account: General Operating Fund Village Taxes Electric Use Tax Background The Village adopted a per kwh tax with is the equivalent of 1% electric tax in This tax was increased to be the equivalent of a 5% tax effective 5/1/2011. History FY FY FY FY FY FY Month May $19, $18, $16, $27, $32, $29, June $21, $22, $21, $27, $20, $29, July $24, $26, $19, $31, $29, $33, August $27, $30, $29, $35, $33, $38, September $29, $25, $35, $36, $30, $34, October $21, $24, $30, $33, $26, $37, November $20, $17, $23, $24, $24, $0.00 December $26, $19, $19, $21, $21, $0.00 January $29, $24, $27, $24, $23, $0.00 February $30, $31, $40, $34, $36, $0.00 March $23, $23, $29, $31, $35, $0.00 April $17, $20, $18, $19, $22, $0.00 Total $291, $285, $311, $348, $339, $203, FY Budget $265, $270, $285, $285, $300, $308, External Factors Temperatures in Manhattan along with rain, have an impact of the amount of electricity consumed.

56 Key Indicators Fund: Class: Account: General Operating Fund Village Taxes Natural Gas Use Tax Background The Village's current $0.025 per therm rate went into effect on May 1, 2012, prior to then the rate was $0.04 per therm. History FY FY FY FY FY FY Month May $4, $7, $4, $5, $3, $8, June $1, $3, $3, $3, $4, $2, July $1, $1, $2, $1, $1, $1, August $1, $1, $1, $1, $2, $1, September $1, $1, $1, $1, $1, $1, October $2, $1, $1, $1, $1, $1, November $5, $2, $2, $2, $1, $0.00 December $11, $4, $2, $4, $7, $0.00 January $14, $13, $8, $8, $9, $0.00 February $14, $12, $12, $15, $17, $0.00 March $12, $8, $7, $7, $12, $0.00 April $7, $15, $12, $11, $10, $0.00 Total $78, $73, $60, $64, $74, $17, FY Budget $50, $60, $62, $70, $72, $66, External Factors Temperatures in Manhattan have an impact of the amount of thermos consumed. Fund: Class: Account: General Operating Fund Licenses and Permits Building Permits Background For the safety and well being of our residents, the Village requires a building permit for the construction, installation, or repair of items on or to property. The cost of the permit is designed to fund the building department. In July 2011 the timing for payment of new housing permits was changed to occupancy instead of issuance of the permit. Therefore, the revenue and number of new homes since July 2011 are the homes occupied. History FY FY FY FY FY FY New Home Permits Occupancies Month May $2, $28, $15, $20, $33, $23, June $4, $12, $20, $12, $19, $13, July $8, $21, $11, $13, $9, $18, August $3, $15, $14, $16, $18, $19, September $8, $15, $7, $15, $14, $13, October $9, $14, $14, $18, $17, $18, November $5, $4, $15, $13, $14, $0.00 December $5, $3, $5, $14, $9, $0.00 January $8, $2, $2, $7, $11, $0.00 February $8, $6, $8, $17, $10, $0.00 March $1, $11, $27, $20, $18, $0.00 April $19, $10, $19, $19, $36, $0.00 Total $86, $145, $163, $190, $213, $107, FY Budget $51, $158, $190, $218, $268, $236, External Factors Availability of lots in the Village and advertising of local builders

57 Key Indicators Fund: Class: Account: Motor Fuel Tax (MFT) State Shared Taxes State Motor Fuel Tax Background The State of Illinois shares it portion of the sales tax it received from fuel purchases. The Village receives an amount per capita and this amount varies based on the price of fuel. History FY FY FY FY FY FY Population Rate per capita $27.25 $24.51 $25.22 $25.43 $27.55 $25.21 Month May $17, $18, $15, $16, $15, $16, June $12, $13, $9, $15, $15, $14, July $14, $15, $17, $10, $12, $13, August $16, $10, $17, $16, $16, $15, September $27, $14, $11, $15, $15, $15, October $15, $15, $14, $13, $13, $12, November $13, $15, $17, $15, $15, $0.00 December $17, $17, $15, $15, $23, $0.00 January $15, $16, $15, $16, $23, $0.00 February $14, $12, $15, $15, $15, $0.00 March $11, $6, $13, $15, $13, $0.00 April $12, $16, $13, $12, $13, $0.00 Total $189, $172, $177, $179, $194, $88, FY Budget $190, $210, $231, $241, $196, $196, Add'l MFT Funds not Included above: * High Growth Funding $15, $15, $15, $15, $14, $0.00 * **Capital Bill Program $29, $29, $0.00 $0.00 $0.00 $0.00 External Factors Fuel Prices plus yearly distribution for Illinois Jobs Now Program. *High Growth Funding are for municipalities with more than 5,000 residents, that have experienced at least a 5 % increase in population between two censuses. These municipalities are eligible for additional High Growth Funding Program based on population and their relative per capita population increase. **Capital Bill Program was created by the General Assembly for infrastructure with scheduled payments for In 2014, the Governor continued the program for 1 year. Currently, the program is discontinued but Gov. Rauner would like to continue but can't until budget is balanced. Fund: Class: Account: Sewer/Water Operating Fund Charges for Service Water Revenue Background The Village of Manhattan provides the community with potable water. The Village reinstituted a 5% annual increase beginning May 1, 2010 Beginning May 1, 2014 the village tied the annual increase to CPI plus 1.5% not to exceed 5%. History of gallons FY FY FY FY FY FY Month Rate per 1,000 gallons $4.55 $4.67 $4.82 $4.89 $4.96 $5.04 May 14,333,301 13,985,300 22,199,869 13,958,272 13,925,506 17,386,054 June 13,552,053 13,710,338 29,148,436 20,626,779 21,002,873 20,057,389 July 20,813,545 15,908,717 14,720,807 15,380,679 19,136,579 17,813,262 August 17,776,837 14,462,096 18,673,326 16,662,765 17,094,002 20,448,357 September 15,830,051 13,760,692 13,739,919 15,039,769 15,335,919 14,835,272 October 12,307,923 12,514,998 13,251,400 12,537,092 15,639,000 14,452,111 November 11,145,288 10,334,439 13,386,795 13,915,906 12,854,177 - December 13,664,200 13,670,645 12,257,871 12,318,883 12,607,839 - January 12,195,275 12,729,664 11,915,434 13,416,462 14,512,423 - February 11,133,398 11,819,238 11,914,114 12,152,658 11,735,905 - March 15,592,259 12,866,161 13,811,720 15,640,802 12,210,026 - April 10,770,956 12,321,141 11,123,620 11,693,817 14,564,403 - Total Gallons Billed 169,115, ,083, ,143, ,343, ,618, ,992,444 FY Gallons Pumped 234,267, ,320, ,498, ,094, ,492, ,311,952 Total Revenues $769, $738, $897, $847, $895, $529, FY Budget $729, $750, $824, $793, $856, $856, External Factors Rain and temperature weather during summer months. **Enbridge filled tank May/June 2015

58 Key Indicators Fund: Class: Account: Sewer/Water Operating Fund Charges for Service Sewer Revenue Background The Village provides sanitary sewer service to properties in the Village s corporate limits. Users are charged based on the amount of water that is metered in the property. During the months of June, July, and August; the maximum sewer bill for a residential unit is capped at 10,000 gallons. History of gallons FY FY FY FY FY FY Month Rate per 1,000 gallons $4.05 $4.16 $4.30 $4.36 $4.43 $4.50 May 14,316,593 14,088,132 13,004,924 13,983,796 13,724,287 17,283,129 June 12,639,990 12,597,000 13,408,984 16,773,606 16,587,849 16,848,567 July 14,992,593 14,591,000 13,878,539 13,451,601 15,644,973 14,974,384 August 16,133,593 13,167,000 15,347,704 14,767,860 15,167,804 16,791,558 September 15,906,593 13,816,000 13,510,672 14,654,165 15,320,973 14,463,253 October 12,447,765 12,491,000 12,759,927 12,353,257 15,136,679 14,375,809 November 11,167,593 10,293,000 13,309,323 13,913,502 12,875,896 - December 13,646,247 13,750,000 12,113,940 12,277,594 12,639,551 - January 12,622,593 11,804,228 12,035,149 13,455,064 14,458,120 - February 11,085,556 12,769,000 11,761,569 12,147,915 11,811,251 - March 11,484,543 12,823,921 13,609,532 15,639,798 12,242,758 - April 12,576,593 12,239,450 12,118,991 11,369,138 14,578,567 - Total Gallons Billed 159,020, ,429, ,859, ,787, ,188,707 94,736,700 FY mg Treated 313,900, ,400, ,700, ,200, ,700, ,100,000 Total Revenues $644, $642, $674, $718, $753, $426, FY Budget $646, $654, $688, $645, $691, $692, External Factors Rain and temperature weather during summer months. **Enbridge filled tank May/June 2015 Fund: Class Account: Enterprise Capital Improvement Fund Charges for Service Capital Improvement Fee Background The Village has an additional fee on utility bills to fund non-growth capital improvements for the sewer and water system. This revenue is being transferred to fund debt payments. History FY FY FY FY FY FY Month May $25, $26, $28, $29, $30, $32, June $25, $26, $28, $29, $30, $32, July $25, $26, $28, $29, $30, $32, August $25, $26, $28, $29, $31, $32, September $26, $27, $28, $29, $31, $32, October $26, $27, $28, $29, $31, $32, November $26, $27, $28, $29, $31, $0.00 December $26, $27, $28, $29, $31, $0.00 January $26, $27, $28, $30, $31, $0.00 February $26, $27, $28, $30, $31, $0.00 March $26, $27, $28, $30, $31, $0.00 April $27, $36, $28, $30, $31, $0.00 Total $313, $334, $342, $357, $375, $195, FY Budget $295, $305, $311, $316, $349, $365, External Factors Increases are due to new users and annual rate escalator.

59 Key Indicators Fund: Class Account: General Operating and Enterprise Operating Salaries, Benefits, Professional Development Overtime Background Overtime for all department and funds within the Village History FY FY FY FY FY FY Month May $3, $4, $9, $5, $10, $3, June $8, $6, $10, $6, $9, $12, July $9, $4, $8, $5, $5, $9, August $6, $4, $8, $7, $9, $9, September $5, $5, $8, $6, $5, $8, October $4, $4, $4, $15, $9, $5, November $5, $3, $5, $13, $8, $0.00 December $12, $7, $8, $14, $12, $0.00 January $15, $11, $12, $8, $16, $0.00 February $19, $15, $8, $6, $23, $0.00 March $10, $11, $7, $10, $11, $0.00 April $2, $7, $5, $13, $13, $0.00 Total $103, $87, $97, $116, $135, $49, FY Budget $78, $92, $95, $100, $100, $100, External Factors Crime, weather, special events, general staffing requirements. Fund: Class Account: General Operating and Enterprise Operating Consultants Legal Background Legal for all department and funds within the Village, excluding legal reimbursed by other. History FY FY FY FY FY FY Month May $0.00 $0.00 (2,812.00) $0.00 $0.00 $0.00 June $13, $10, $1, $7, $1, $33, July $0.00 $0.00 $7, $0.00 $28, $0.00 August $9, $12, $17, $13, $9, $20, September $37, $15, $0.00 $9, $15, $13, October $0.00 $11, $5, $18, $ $27, November $18, $13, $12, $0.00 $15, $0.00 December $0.00 $3, $ $22, $2, $0.00 January $12, $11, $5, $6, $6, $0.00 February $15, $2, $13, $46.25 $16, $0.00 March $6, $ $0.00 $12, $25, $0.00 April $11, $29, $31, $16, $45, $0.00 Total $124, $111, $93, $105, $166, $94, FY Budget $148, $134, $131, $120, $85, $94, External Factors Lawsuits, labor issues and contract status, and other items requiring legal review.

60 Key Indicators Fund: Class Account: General Operating and Enterprise Operating Consultants Non Project Engineering Background Engineering for all department and funds within the Village. Engineering is for day to day type tasks and related to operations History FY FY FY FY FY FY Month May $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 June $0.00 $10, $ $0.00 $0.00 $10, July $0.00 $0.00 $23, $0.00 $2, $5, August $9, $12, $0.00 $14, $1, $1, September $12, $15, $4, $2, $1, $3, October $0.00 $11, $0.00 $6, $4, $2, November $0.00 $13, $15, $1, $28, $0.00 December -$3, $3, $4, $ $13, $0.00 January $15, $11, $8, $1, $13, $0.00 February $7, $2, $21, $1, $9, $0.00 March -$2, $ $45, $61, $18, $0.00 April $9, $35, $19, $0.00 $15, $0.00 Total $48, $116, $143, $89, $108, $23, FY Budget $107, $134, $87, $117, $117, $140, External Factors Misc engineering items and questions from elected officials, staff, taxpayers, and prospective businesses.

61 Fiscal Year Manhattan Video Gaming Report Information obtained from Illinois Gaming Board Website Summary May June July August September October November December January February March April Total YTD No. Machines Funds in $558,664 $551,087 $573,645 $584,372 $519,597 $0 $0 $0 $0 $0 $0 $0 $2,787,365 Funds Out $431,492 $417,912 $437,631 $433,572 $399,042 $0 $0 $0 $0 $0 $0 $0 $2,119,649 Net Terminal Income $127,172 $133,175 $136,014 $150,800 $123,255 $0 $0 $0 $0 $0 $0 $0 $670,416 Local Business Owner Income $31,157 $32,628 $33,323 $36,946 $30,197 $0 $0 $0 $0 $0 $0 $0 $164,252 State Income $31,792 $33,292 $34,002 $37,698 $30,813 $0 $0 $0 $0 $0 $0 $0 $167,597 Village Income $6,360 $6,660 $6,802 $7,542 $6,164 $0 $0 $0 $0 $0 $0 $0 $33,528 Emmy's Café Ltd. No. Machines Funds in $82,456 $93,553 $97,394 $111,240 $103,642 $488,285 Funds Out $66,099 $77,662 $65,929 $88,569 $78,925 $377,184 Net Terminal Income $16,357 $15,891 $31,465 $22,671 $24,717 $111,101 Local Business Owner Income $4,007 $3,893 $7,709 $5,554 $6,056 $0 $0 $0 $0 $0 $0 $0 $27,220 State Income $4,089 $3,973 $7,866 $5,668 $6,179 $0 $0 $0 $0 $0 $0 $0 $27,774 Village Income $818 $795 $1,574 $1,134 $1,236 $0 $0 $0 $0 $0 $0 $0 $5,556 Fritz's LTD, d/b/a Fritz's Saloon No. Machines Funds in $73,598 $58,138 $53,341 $76,047 $53,039 $314,163 Funds Out $60,990 $43,860 $43,675 $57,235 $39,744 $245,504 Net Terminal Income $12,608 $14,278 $9,666 $18,812 $13,295 $68,659 Local Business Owner Income $3,089 $3,498 $2,368 $4,609 $3,257 $0 $0 $0 $0 $0 $0 $0 $16,821 State Income $3,152 $3,569 $2,416 $4,703 $3,324 $0 $0 $0 $0 $0 $0 $0 $17,164 Village Income $631 $714 $483 $941 $665 $0 $0 $0 $0 $0 $0 $0 $3,434 Me Lads, LTD d/b/a Gallaghers Pub No. Machines Funds in $154,609 $127,380 $148,607 $122,894 $135,347 $688,837 Funds Out $123,779 $97,427 $120,877 $94,898 $110,910 $547,891 Net Terminal Income $30,830 $29,953 $27,730 $27,996 $24,437 $140,946 Local Business Owner Income $7,553 $7,338 $6,794 $6,859 $5,987 $0 $0 $0 $0 $0 $0 $0 $34,532 State Income $7,707 $7,488 $6,932 $6,999 $6,109 $0 $0 $0 $0 $0 $0 $0 $35,235 Village Income $1,542 $1,498 $1,387 $1,400 $1,222 $0 $0 $0 $0 $0 $0 $0 $7,049

62 Mia Entertainment Group, Inc d/b/a Betsy's No. Machines Funds in $191,816 $190,786 $183,783 $179,278 $165,820 $911,483 Funds Out $140,218 $137,768 $137,382 $128,007 $123,244 $666,619 Net Terminal Income $51,598 $53,018 $46,401 $51,271 $45,276 $247,564 Local Business Owner Income $12,642 $12,989 $11,368 $12,561 $11,093 $0 $0 $0 $0 $0 $0 $0 $60,653 State Income $12,899 $13,254 $11,600 $12,817 $11,319 $0 $0 $0 $0 $0 $0 $0 $61,889 Village Income $2,580 $2,651 $2,321 $2,564 $2,264 $0 $0 $0 $0 $0 $0 $0 $12,381 Roadhouse 52, LLC No. Machines Funds in $56,185 $81,230 $90,520 $94,913 $61,749 $384,597 Funds Out $40,406 $61,195 $69,768 $64,863 $46,219 $282,451 Net Terminal Income $15,779 $20,035 $20,752 $30,050 $15,530 $102,146 Local Business Owner Income $3,866 $4,909 $5,084 $7,362 $3,805 $0 $0 $0 $0 $0 $0 $0 $25,026 State Income $3,945 $5,009 $5,188 $7,512 $3,882 $0 $0 $0 $0 $0 $0 $0 $25,535 Village Income $789 $1,002 $1,038 $1,503 $777 $0 $0 $0 $0 $0 $0 $0 $5,108 Prior Years Village Income $4,776 $4,232 $4,497 $4,649 $4,134 $4,520 $4,255 $5,848 $5,280 $5,451 $6,743 $7,171 $61, $2,795 $2,620 $3,415 $3,348 $3,530 $3,833 $3,574 $3,688 $3,439 $3,782 $4,009 $3,893 $41, $2,590 $1,863 $2,211 $2,134 $1,595 $1,553 $2,101 $2,460 $2,295 $1,917 $2,683 $1,829 $25, $1,718 $1,479 $1,435 $1,902 $2,097 $2,447 $2,378 $2,490 $2,295 $2,269 $1,979 $2,103 $24, $1,846 $1,773 $1,578 $1,191 $1,317 $1,209 $1,323 $1,667 $1,570 $1,427 $1,876 $1,548 $18, $0 $0 $0 $0 $0 $0 $588 $1,275 $1,581 $1,373 $1,942 $1,535 $8,294

63 VILLAGE OF MANHATTAN INVESTMENT REPORT As of September 30, 2018 INTEREST MATURITY MONEY MARKET ACCOUNTS FUND BALANCE RATE BANK DATE GENERAL 01 $ 760, % FNB OF MANHATTAN PAYROLL 01 $ 115, % FNB OF MANHATTAN E-PAY INTERNET PAYMENTS 01 $ 203, % ILLINOIS FUNDS GENERAL FUND 01 $ 2,298, % ILLINOIS FUNDS GENERAL FUND 01 $ 13, % FNB OF MANHATTAN GENERAL FUND 01 $ % IMET-CONVENIENCE FUND GENERAL FUND 01 $ 1,025, % HARRIS BANK HOME RULE SALES TAX FUND 10 $ 170, % ILLINOIS FUNDS CAPITAL FUND 11 $ 1,100, % ILLINOIS FUNDS CAPITAL FUND 11 $ 295, % ILLINOIS FUNDS CAPITAL FUND 11 $ % IMET-CONVENIENCE FUND CAPITAL FUND 11 $ 1,024, % HARRIS BANK FACILITIES FUND 12 $ % ILLINOIS FUNDS MFT FUND 20 $ 240, % ILLINOIS FUNDS. SEWER/WATER CAPITAL 53 $ 6, % ILLINOIS FUNDS BOND RESERVE 90 $ % IMET-CONVENIENCE FUND CERTIFICATES OF DEPOSIT GENERAL FUND 1 $ 256, % IAA CREDIT UNION 1/25/2019 CAPITAL FUND 11 $ 861, % FNB OF MANHATTAN 3/7/2020 CAPITAL FUND 11 $ 244, % IAA CREDIT UNION 8/19/2020 CAPITAL FUND 11 $ 252, % FNB OF MANHATTAN 1/15/2019 CAPITAL FUND 11 $ 240, % MERCHANTS & MANUF. 1/30/2019 ENTERPRISE BOND RESERVE 55 $ 425, % FNB OF MANHATTAN 7/30/2020 GO BOND RESERVE 90 $ 489, % FNB OF MANHATTAN 3/3/2020 GO BOND RESERVE 90 $ 147, % FNB OF MANHATTAN 1/27/2019 TOTAL $ 10,172,237.47

64 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 1 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Elected Officials REVENUES Misc Misc Income , , , TOTAL Misc , , , TOTAL REVENUES: Elected Officials , , , Administration REVENUES Property Taxes Real Estate Tax-Corpo 27, , ,377, ,355, ,377, , TOTAL Property Taxes 27, , ,377, ,355, ,377, , State Shared Taxes State Sales Tax 23, , , , , , State Income Tax 62, , , , , , State Use Tax 15, , , , , , State Personal Prop T , , , , State Gaming Tax 4, , , , , , TOTAL State Shared Taxes 105, , , , ,271, , Village Taxes Telecommunication Tax 12, , , , , , Fuel Tax 5, , , , , , Electric Use Tax 25, , , , , , Franchise Fees , , , , , Natural Gas Tax 5, , , , , , TOTAL Village Taxes 49, , , , , , Licenses & Permits Liquor License , , , , Business License

65 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 2 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL Licenses & Permits , , , , Misc Misc Income , , , , , Grant Proceeds TOTAL Misc , , , , , Pass through Developer Pass throug 0.00 (16,397.52) 0.00 (32,133.76) , TOTAL Pass through 0.00 (16,397.52) 0.00 (32,133.76) , TOTAL REVENUES: Administration 184, , ,318, ,302, ,260, , Finance REVENUES Misc Interest Income 1, , , , , (21,894.36) TOTAL Misc 1, , , , , (21,894.36) TOTAL REVENUES: Finance 1, , , , , (21,894.36) Development/Building REVENUES Licenses & Permits Building Permits 19, , , , , , Grading Plan Permit F 1, , , , , , Development Fees , Contractor Registrati 2, , , , , , TOTAL Licenses & Permits 23, , , , , , Misc Misc Income , , ,725.00

66 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 3 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Development/Building REVENUES Misc Grant Proceeds TOTAL Misc , , , TOTAL REVENUES: Development/Building 23, , , , , , Police REVENUES Real Estate Tax - Pension Real Estate Taxes-Pen 55, , , , , TOTAL Real Estate Tax - Pension 55, , , , , Charges for Services Police Services , , , , TOTAL Charges for Services , , , , Copies Police Reports TOTAL Copies Penalties & Fines Police Fines-Will Cou 2, , , , , Village Ordinance Fin 4, , , , , , Administrative Tow 1, , , , , TOTAL Penalties & Fines 8, , , , , , Misc Misc Income , , , , Grant Proceeds , (2,401.00) TOTAL Misc , , , (189.16)

67 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 4 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL REVENUES: Police 64, , , , , , Police Commission REVENUES Charges for Services Police Applications TOTAL Charges for Services TOTAL REVENUES: Police Commission Emergency Services REVENUES Misc Misc Income , , TOTAL Misc , , TOTAL REVENUES: Emergency Services , , Public Works REVENUES Taxes Real Estate Tax-Road 4, , , , TOTAL Taxes 4, , , , Misc Interest Income (11.53) Misc Income , , , , Scrap Income Grant Proceeds TOTAL Misc , , , , TOTAL REVENUES: Public Works 4, , , , ,532.60

68 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 5 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Elected Officials EXPENSES Salaries Salaries-Elected Offi 3, , , , , , TOTAL Salaries 3, , , , , , Insurance & Benefits FICA , , , , , Medicare IMRF Contributions TOTAL Insurance & Benefits , , , , , Professional Development Training , , , , (2,571.67) Meeting Expenses , , , Dues & Subscriptions , , , , TOTAL Professional Development , , , , , Communications Telephone/Data Expens TOTAL Communications Operating Supplies , Beautification/Decora , Special Events , , , , Misc Expenses (358.17) TOTAL Operating , , , , , TOTAL EXPENSES: Elected Officials 6, , , , , , Administration EXPENSES

69 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 6 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration EXPENSES Salaries Salaries 8, , , , , , Overtime TOTAL Salaries 8, , , , , , Insurance & Benefits Employee Insurance 1, , , , , Unemployment FICA , , , , Medicare , IMRF Contributions 1, , , , , TOTAL Insurance & Benefits 3, , , , , , Professional Development Training Meeting Expenses , , , Dues & Subscriptions , , , TOTAL Professional Development , , , , Professional Services Legal 4, , , , , , Legal Special Project , , (40,678.25) TOTAL Professional Services 4, , , , , (17,511.75) Communications Telephone/Data Expens 1, , , , , , Printing , , , Publishing , , , Codification , , Other Professional Fe Postage , , , ,

70 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 7 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL Communications 2, , , , , , Maintenance Facilities Maintenanc 3, , , , , , TOTAL Maintenance 3, , , , , , Contractual Services Fuel (176.98) Pace , , , (887.86) Village Insurance 4, , , , , , Village Tax Refunds 6, , , , , , TOTAL Contractual Services 10, , , , , , Operating Supplies 1, , , , , Gas Beautification/Decora 0.00 (125.00) Contingency 4, , , , Reserve/Fund Balance Misc Expenses , , , TOTAL Operating 5, (125.00) 14, , , , Other Financing Uses Bad Debt Expense TOTAL Other Financing Uses Transfers Interfund Permanent T TOTAL Transfers TOTAL EXPENSES: Administration 38, , , , , ,037.82

71 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 8 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Finance EXPENSES Salaries Salaries 9, , , , , , Overtime TOTAL Salaries 9, , , , , , Insurance & Benefits Employee Insurance 2, , , , , Unemployment FICA , , , , Medicare , IMRF Contributions 1, , , , , TOTAL Insurance & Benefits 4, , , , , , Professional Development Training , Meeting Expenses , Dues & Subscriptions , , Testing TOTAL Professional Development , , , Professional Services Audit Expense 4, , , , , , TOTAL Professional Services 4, , , , , , Maintenance Computer Maintenance 2, , , , , , TOTAL Maintenance 2, , , , , , Operating Supplies , , ,848.37

72 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 9 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Finance EXPENSES Operating Contingency 1, , , , Misc Expenses TOTAL Operating 1, , , , TOTAL EXPENSES: Finance 21, , , , , , Development/Building EXPENSES Salaries Salaries 11, , , , , , Salaries-PT Inspector 1, , , , , Salaries - Planning/Z 1, , , , Overtime TOTAL Salaries 14, , , , , , Insurance & Benefits Employee Insurance 5, , , , , , Unemployment FICA , , , , Medicare , , , IMRF Contributions 1, , , , , TOTAL Insurance & Benefits 7, , , , , , Professional Development Training Meeting Expenses Dues & Subscriptions TOTAL Professional Development , , Professional Services

73 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 10 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Development/Building EXPENSES Professional Services Legal , , , , Engineering 3, , , , , , Building Consultant 11, , , , , , Economic Development , , , TOTAL Professional Services 15, , , , , , Communications Printing (80.00) Publishing Other Professional Fe , TOTAL Communications , Maintenance Mowing , , (1,500.00) TOTAL Maintenance , , (1,500.00) Contractural Services Fuel TOTAL Contractural Services Operating Supplies , Contingency 2, , , , TOTAL Operating 2, , , , TOTAL EXPENSES: Development/Building 39, , , , , , Police EXPENSES

74 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 11 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police EXPENSES Salaries Salaries 76, , , , , , Salaries-Part Time 4, , , , , (1,502.87) Officer in Charge Pay , , , , Holiday Pay 4, , , , , Overtime 4, , , , , , TOTAL Salaries 90, , , , ,089, , Insurance & Benefits Employee Insurance 18, , , , , , Unemployment , , , , FICA 5, , , , , , Medicare 1, , , , , IMRF Contributions , , , , Police Pension Contri 37, , , , , Uniforms 1, , , , , Officer Safety Vest/C , , , TOTAL Insurance & Benefits 66, , , , , , Professional Development Training , , , Meeting Expenses , , , Dues & Subscriptions 1, , , , , Medical Expenses , , TOTAL Professional Development 1, , , , , Professional Services Legal 2, , , , , , Legal-Internal Invest , , , TOTAL Professional Services 3, , , , , ,879.76

75 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 12 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police EXPENSES Communications Telephone/Data Expens , , , , Publishing Other Professional Fe 1, , , , (857.82) TOTAL Communications 1, , , , , Maintenance Equipment Maintenance , , , Vehicle Maintenance 1, , , , , , Computer Maintenance , , , , TOTAL Maintenance 3, , , , , , Contractual Services Fuel 1, , , , , Dispatching 6, , , , , , Animal Control , TOTAL Contractual Services 8, , , , , , Operating Supplies , , , , Supplies - Safety Equ , , , Contingency 21, , , , Misc Expenses , , , TOTAL Operating 23, , , , , TOTAL EXPENSES: Police 198, , ,084, ,061, ,137, ,076, Police Commission EXPENSES Professional Development Training ,

76 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 13 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police Commission EXPENSES Professional Development Meeting Expenses Dues & Subscriptions TOTAL Professional Development , , Professional Services Legal (138.00) TOTAL Professional Services (138.00) Communications Publishing TOTAL Communications Contractual Services Testing TOTAL Contractual Services Operating Supplies (4.00) Misc Expenses TOTAL Operating (4.00) TOTAL EXPENSES: Police Commission , Emergency Services EXPENSES Salaries Salaries-Part Time , , , , TOTAL Salaries , , , ,944.09

77 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 14 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Emergency Services EXPENSES Insurance & Benefits Unemployment FICA Medicare Uniforms , , TOTAL Insurance & Benefits , , , Professional Development Training (297.19) , , Meeting Expenses , , , Dues & Subscriptions TOTAL Professional Development , , , Communications Telephone/Data Expens TOTAL Communications Maintenance Facilities Maintenanc Equipment Maintenance , , , Vehicle Maintenance , , , , TOTAL Maintenance , , , , Contractural Services Fuel , , , , TOTAL Contractural Services , , , , Operating Supplies , TOTAL Operating ,

78 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 15 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Emergency Services EXPENSES --- UNDEFINED CODE Vehicles TOTAL --- UNDEFINED CODE TOTAL EXPENSES: Emergency Services 2, , , , , Public Works EXPENSES Salaries Salaries 21, , , , , , Salaries-Part Time 1, (4.08) 7, , , , Salaries-Mowing 1, , , , , Overtime 1, , , , , TOTAL Salaries 25, , , , , , Insurance & Benefits Employee Insurance 8, , , , , , Unemployment , , FICA 1, , , , , Medicare , , , , IMRF Contributions 3, , , , , Uniforms , , , TOTAL Insurance & Benefits 14, , , , , , Professional Development Training , , (1,121.00) Meeting Expenses Dues & Subscriptions 1, , , , Testing TOTAL Professional Development 1, , , , ,366.15

79 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 16 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Public Works EXPENSES Professional Services Legal Special Council (661.00) Engineering 1, , , , , TOTAL Professional Services 1, , , , , Communications Telephone/Data Expens , , , TOTAL Communications , , , Maintenance Facilities Maintenanc 2, , , , , , Equipment Maintenance 1, , , , , , Vehicle Maintenance 3, , , , , Street Light Maintena , , , , Storm Sewer Maintenan , , , Street Maintenance 1, , , , , Sidewalk Maintenance , , , , Forestry 1, , , , , Landscaping 1, , , , , Signs , , , Tools , , , TOTAL Maintenance 14, , , , , , Contractual Services Fuel 1, , , , , TOTAL Contractual Services 1, , , , , Operating Supplies , , , , Electric-Street Light 8, , , , , , Rentals 1, , , ,859.89

80 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 17 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Public Works EXPENSES Operating Contingency 8, , , , TOTAL Operating 19, , , , , , TOTAL EXPENSES: Public Works 78, , , , , , TOTAL FUND REVENUES 278, , ,994, ,018, ,176, ,158, TOTAL FUND EXPENSES 385, , ,115, ,929, ,176, ,246, FUND SURPLUS (DEFICIT) (107,935.04) (62,146.38) 879, ,088,

81 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 18 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Police Pension Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police Pension REVENUES Property Taxes Real Estate Tax-Polic TOTAL Property Taxes Pension Contributions Officer Contributions 7, , , , , , Village Contributions 55, , , , , , TOTAL Pension Contributions 62, , , , , , Misc Interest Income 1, , , , TOTAL Misc 1, , , , TOTAL REVENUES: Police Pension 63, , , , , , Police Pension EXPENSES Pensions Pensions 13, , , , , , Pension Refunds TOTAL Pensions 13, , , , , , Professional Development Training , , , , Meeting Expenses , , , Dues & Subscriptions , TOTAL Professional Development , , , , Professional Services Legal , , , ,694.88

82 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 19 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Police Pension Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police Pension EXPENSES Professional Services Audit Expense , , , , Actuary 3, , , , TOTAL Professional Services 3, , , , , , Communications Other Professional Fe , , , , TOTAL Communications , , , , Contractual Services Pension Insurance , , TOTAL Contractual Services , , Misc Supplies (20.00) TOTAL Misc (20.00) TOTAL EXPENSES: Police Pension 18, , , , , , TOTAL FUND REVENUES 63, , , , , , TOTAL FUND EXPENSES 18, , , , , , FUND SURPLUS (DEFICIT) 44, (8,187.73) 389, , ,703.00

83 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 20 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Police Forfeiture Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police REVENUES Misc Interest Income Cash Seizures , (1,632.50) Vehicle Seizures Equipment Seizures TOTAL Misc , (1,632.50) TOTAL REVENUES: Police , (1,632.50) Police EXPENSES Maintenance Ammunition TOTAL Maintenance Misc Seizure Remittances Misc Expenses TOTAL Misc Capital Expenditures Equipment Vehicles TOTAL Capital Expenditures TOTAL EXPENSES: Police TOTAL FUND REVENUES , (1,632.50) TOTAL FUND EXPENSES FUND SURPLUS (DEFICIT) ,

84 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 21 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Manhattan on Tap FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration REVENUES Misc Donations , (8,900.00) Admissions , (9,957.22) Vendor Fees (300.00) Raffles Merchandise Sales (78.00) TOTAL Misc , (19,235.22) TOTAL REVENUES: Administration , (19,235.22) Administration EXPENSES Professional Services Entertainment , (6,036.40) TOTAL Professional Services , (6,036.40) Communications Advertising , (2,361.08) TOTAL Communications , (2,361.08) Contractual Services Beer , (2,941.75) Site Expenses , (4,307.80) Organization Disburse , (2,606.02) TOTAL Contractual Services , (9,855.57) Operating Supplies , (2,495.06) Misc Expense (210.00) TOTAL Operating , (2,705.06)

85 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 22 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Manhattan on Tap FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL EXPENSES: Administration , (20,958.11) TOTAL FUND REVENUES , (19,235.22) TOTAL FUND EXPENSES , (20,958.11) FUND SURPLUS (DEFICIT) (1,722.89) 0.00

86 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 23 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: M&V Offender Against Youth Reg FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE M&V Offender Against Youth Reg REVENUES License Fees & Permits Registration Fee TOTAL License Fees & Permits Misc Grant Proceeds TOTAL Misc TOTAL REVENUES: M&V Offender Against You M&V Offender Against Youth Reg EXPENSES Misc Supplies TOTAL Misc TOTAL EXPENSES: M&V Offender Against You TOTAL FUND REVENUES TOTAL FUND EXPENSES FUND SURPLUS (DEFICIT)

87 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 24 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Home Rule Sales Tax Restricted FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration REVENUES Village Taxes Home Rule Sales Tax 13, , , , , , TOTAL Village Taxes 13, , , , , , Misc Interest Income (841.71) Grant Proceeds TOTAL Misc (841.71) Transfers Interfund Permanent T TOTAL Transfers TOTAL REVENUES: Administration 13, , , , , , Streets EXPENSES Street Improvements Street Improvement & Eastern Avenue Draina Pavement Program Phas TOTAL Street Improvements Interfund Transfers Interfund Permanent T 180, , , , TOTAL Interfund Transfers 180, , , , TOTAL EXPENSES: Streets 180, , , , TOTAL FUND REVENUES 13, , , , , , TOTAL FUND EXPENSES 180, , , , FUND SURPLUS (DEFICIT) (166,114.59) 17, (96,687.46) 101, (13,375.00

88 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 25 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration REVENUES Property Taxes Lincoln Energy 11, , , , , TOTAL Property Taxes 11, , , , , Capital Revenues Capital Impact Fee 7, , , , , , TOTAL Capital Revenues 7, , , , , , Misc Rental Income , , , , TOTAL Misc , , , , Transfers Interfund Permanent T TOTAL Transfers TOTAL REVENUES: Administration 19, , , , , , Finance REVENUES Misc Interest Income , , , , (11.41) TOTAL Misc , , , , (11.41) TOTAL REVENUES: Finance , , , , (11.41) Police REVENUES Misc Insurance Reimburseme

89 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 26 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police REVENUES Misc Gain on Disposal TOTAL Misc TOTAL REVENUES: Police Public Works REVENUES Capital Contributions Developer Capital Con TOTAL Capital Contributions Misc Misc Income Grant Proceeds 66, , , , TOTAL Misc. 66, , , , TOTAL REVENUES: Public Works 66, , , , Administration EXPENSES Capital Expenditures Equipment Furniture Vehicles TOTAL Capital Expenditures TOTAL EXPENSES: Administration Finance EXPENSES

90 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 27 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Finance EXPENSES Capital Expenditures Computer Equipment/So 12, , , , , , GIS , , , TOTAL Capital Expenditures 13, , , , , , TOTAL EXPENSES: Finance 13, , , , , , Metra Station EXPENSES Interfund Transfer Interfund Permanent T , , , TOTAL Interfund Transfer , , , TOTAL EXPENSES: Metra Station , , , Police EXPENSES Capital Expenditures Equipment , (2,820.00) Vehicles 6, , , , TOTAL Capital Expenditures 6, , , , , TOTAL EXPENSES: Police 6, , , , , Emergency Services EXPENSES Capital Expenditures Equipment Vehicles TOTAL Capital Expenditures TOTAL EXPENSES: Emergency Services

91 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 28 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Public Works EXPENSES Maintenance Sidewalk Projects TOTAL Maintenance Capital Expenditures Equipment 4, , , , , Vehicles , , (2,495.00) TOTAL Capital Expenditures 4, , , , , , Street Improvements Street Improvement & 225, , ,350, , ,700, ,517, Drainage Projects , , (10,013.00) Pavement Program Phas Cedar/Baker Project , (5,351.75) Pavement Program Phas , , , TOTAL Street Improvements 225, , ,765, , ,115, ,917, Intergovernmental Expenditures Intergovernmental Exp TOTAL Intergovernmental Expenditures Capital Projects Facilities 10, , , , TOTAL Capital Projects 10, , , , TOTAL EXPENSES: Public Works 239, , ,854, , ,294, ,085, TOTAL FUND REVENUES 86, , , , ,039, , TOTAL FUND EXPENSES 260, , ,975, , ,536, ,323, FUND SURPLUS (DEFICIT) (173,498.76) 111, (1,455,992.48) (14,451.44) (2,496,985.00

92 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 29 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Facilities Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration REVENUES Capital Revenues Facilities Impact Fee 7, , , , , , TOTAL Capital Revenues 7, , , , , , Misc Interest Income (1.84) TOTAL Misc (1.84) TOTAL REVENUES: Administration 7, , , , , , Streets EXPENSES Street Improvements Street Improvement & TOTAL Street Improvements TOTAL EXPENSES: Streets TOTAL FUND REVENUES 7, , , , , , TOTAL FUND EXPENSES FUND SURPLUS (DEFICIT) 7, , , , ,000.00

93 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 30 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Metra Station FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Metra Station REVENUES Fees Daily Parking Fees , , , , TOTAL Fees , , , , Misc Grant Proceeds TOTAL Misc Transfers Interfund Permanent T , , , TOTAL Transfers , , , TOTAL REVENUES: Metra Station 1, , , , , Metra Station EXPENSES Maintenance Building/Parking L Ma , , , Snow Removal Landscaping TOTAL Maintenance , , , Misc Supplies (7.18) Electric , , , , Gas , TOTAL Misc , , , , TOTAL EXPENSES: Metra Station 1, , , , ,522.21

94 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 31 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Metra Station FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL FUND REVENUES 1, , , , , TOTAL FUND EXPENSES 1, , , , , FUND SURPLUS (DEFICIT) 0.00 (192.92) (0.04) (506.94) 0.00

95 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 32 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Motor Fuel Tax Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Motor Fuel Tax REVENUES State Shared Taxes State Motor Fuel Tax 16, , , , , , TOTAL State Shared Taxes 16, , , , , , Misc Interest Income , (1,951.59) TOTAL Misc , (1,951.59) TOTAL REVENUES: Motor Fuel Tax 16, , , , , , Motor Fuel Tax EXPENSES Professional Services Engineering 1, , , , TOTAL Professional Services 1, , , , Maintenance Street Maintenance 10, , , , , Salt 6, , , , Stone , , (243.35) TOTAL Maintenance 17, , , , , TOTAL EXPENSES: Motor Fuel Tax 18, , , , , TOTAL FUND REVENUES 16, , , , , , TOTAL FUND EXPENSES 18, , , , , FUND SURPLUS (DEFICIT) (2,058.13) 12, (12,348.90) 81, (24,697.75

96 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 33 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Water REVENUES Charges for Service Water Revenue 71, , , , , , Construction Water , , , , TOTAL Charges for Service 71, , , , , , Fines & Penalties Water Penalties 2, , , , , , Penalties Waived (868.13) Shut off & Turn on Fe , , , , TOTAL Fines & Penalties 2, , , , , , Capital Revenues Water Meter Revenue 2, , , , , , Bond/Loan Proceeds TOTAL Capital Revenues 2, , , , , , Misc Interest Income Misc Income , , , , Contributions from De Insurance Reimburseme TOTAL Misc , , , , TOTAL REVENUES: Water 77, , , , , , Sewer REVENUES Charges for Service Sewer Revenue 57, , , , , , TOTAL Charges for Service 57, , , , , ,615.70

97 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 34 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Sewer REVENUES Fines & Penalties Sewer Penalties 1, , , , , , TOTAL Fines & Penalties 1, , , , , , Misc Interest Income TOTAL Misc TOTAL REVENUES: Sewer 59, , , , , , Refuse REVENUES Charges for Service Refuse Revenue 63, , , , , , TOTAL Charges for Service 63, , , , , , Fines & Penalties Refuse Penalty 1, , , , , , TOTAL Fines & Penalties 1, , , , , , TOTAL REVENUES: Refuse 64, , , , , , Water EXPENSES Salaries Salaries 13, , , , , , Salaries-Part Time , , , , Salaries-Mowing 1, , , , , Overtime , , , (3,938.46) TOTAL Salaries 15, , , , , ,759.08

98 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 35 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Water EXPENSES Insurance & Benefits Employee Insurance 5, , , , , , Unemployment , , FICA , , , , Medicare , , , , IMRF Contributions 1, , , , , Uniforms , , , TOTAL Insurance & Benefits 8, , , , , , Professional Development Trainings , , , Meeting Expenses Dues & Subscriptions , , , TOTAL Professional Development , , , Professional Services Legal Engineering 1, (2,854.00) 10, , , Audit Expense , , , , , TOTAL Professional Services 2, , , , , Communications Telephone/Data Expens , Printing , , , Publishing , , Other Professional Fe , Postage , , , , , TOTAL Communications 1, , , , , , Maintenance Facilities Maintenanc , , , ,684.52

99 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 36 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Water EXPENSES Maintenance Vehicle Maintenance , , , Computer Maintenance 1, , , , , Utility Maintenance 8, , , , , (56,117.85) Tools , , , (783.08) TOTAL Maintenance 11, , , , , (34,231.33) Contractual Services Fuel , , , , Julie , , , Chemicals 3, , , , , Testing , , , Village Insurance 4, , , , , , TOTAL Contractual Services 10, , , , , , Operating Supplies 1, , , , , Electric 10, , , , , , Gas , , , Rentals , , , Credit Card Fees , , , , Contingency , , , Misc Expenses (50.38) TOTAL Operating 13, , , , , , Capital Expenditures Equipment 3, , , , Vehicles 75, , , , , Water Meters 2, , , , , , TOTAL Capital Expenditures 81, , , , , ,180.78

100 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 37 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Water EXPENSES Other Financing Uses Bad Debt Expense Depreciation Expense TOTAL Other Financing Uses TOTAL EXPENSES: Water 145, , , , , , Sewer EXPENSES Salaries Salaries 14, , , , , , Salaries-Part Time , , , , Salaries-Mowing , , , , Overtime , , , TOTAL Salaries 16, , , , , , Insurance & Benefits Employee Insurance 4, , , , , , Unemployment , , FICA 1, , , , , Medicare , , , , IMRF Contributions 1, , , , , Uniforms , , , TOTAL Insurance & Benefits 8, , , , , , Professional Development Trainings , , Meeting Expenses Dues & Subscriptions , , (7,561.63) Permits 1, , , , TOTAL Professional Development 1, , , , , (5,961.63)

101 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 38 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Sewer EXPENSES Professional Services Legal Engineering 4, , , , , Audit Expense , , , , , TOTAL Professional Services 4, , , , , , Communications Telephone/Data Expens Printing , , , Publishing Other Professional Fe (50.00) Postage , , , , , TOTAL Communications , , , , , Maintenance Facilities Maintenanc , , , Equipment Maintenance , (1,238.31) Vehicle Maintenance (201.44) Computer Maintenance (503.33) Utility Maintenance 4, (97,811.48) 27, , , , Tools , , , (879.15) TOTAL Maintenance 5, (97,332.73) 34, , , , Contractural Services Fuel , , , Julie , , , Chemicals 3, , , , , Testing , , , , Village Insurance 4, , , , , , Sludge Removal 10, , , , , TOTAL Contractural Services 20, , , , , ,603.85

102 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 39 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Sewer EXPENSES Operating Supplies , , , , Electric 6, , , , , , Gas , , , , Rentals , , Contingency 11, , , , Misc Expenses , (1,376.39) TOTAL Operating 18, , , , , , TOTAL EXPENSES: Sewer 76, (62,583.45) 401, , , , Refuse EXPENSES Contractural Services Refuse 63, , , , , , TOTAL Contractural Services 63, , , , , , TOTAL EXPENSES: Refuse 63, , , , , , TOTAL FUND REVENUES 202, , ,213, ,373, ,427, ,053, TOTAL FUND EXPENSES 285, , ,279, ,063, ,466, ,403, FUND SURPLUS (DEFICIT) (83,117.02) 54, (65,466.02) 309, (39,382.73

103 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 40 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Water Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Water REVENUES Charges for Services Interfund Loan/Transf TOTAL Charges for Services Penalties & Fines Temp Infrast Fee Pena TOTAL Penalties & Fines Capital Revenues Water Tap on Fees 18, , , , , , Temporary Infrastruct , (121,495.00) Temp Infrastructure F Water Infrastructure Bond/Loan Proceeds TOTAL Capital Revenues 18, , , , , , Misc Interest Income Contributions from De Grant Proceeds Rental Income TOTAL Misc , , Interfund Transfers Interfund Bond Pymt T , , , TOTAL Interfund Transfers , , , TOTAL REVENUES: Water 19, , , , , , Water EXPENSES

104 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 41 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Water Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Water EXPENSES Other Financing Uses Bad Debt Expense TOTAL Other Financing Uses Debt Service GO Bond Interest IEPA Loan-Well , , , , GO Bond Principa Bond Fees TOTAL Debt Service , , , , Debt Service Interfund Bond Pymt T , , , , TOTAL Debt Service , , , , TOTAL EXPENSES: Water , , , , TOTAL FUND REVENUES 19, , , , , , TOTAL FUND EXPENSES , , , , FUND SURPLUS (DEFICIT) 19, , (2,386.30) 82, (4,222.67

105 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 42 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Sewer Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Sewer REVENUES Charges for Services Interfund Loan/Transf TOTAL Charges for Services Capital Revenues Sewer Tap on Fees 27, , , , , , Capital Improvement F Sewer Infrastructure Bond/Loan Proceeds TOTAL Capital Revenues 27, , , , , , Misc Interest Income Contributions from De Rental Property , , , , Easement Income TOTAL Misc , , , , Interfund Transfer Interfund Bond Pymt T TOTAL Interfund Transfer TOTAL REVENUES: Sewer 27, , , , , , Sewer EXPENSES Miscellaneous Misc Expenses TOTAL Miscellaneous

106 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 43 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Sewer Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Sewer EXPENSES Other Financing Uses Bad Debt Expense TOTAL Other Financing Uses Capital Projects Sewer Plant Land Sewer Plant Engineeri , (11,520.00) Century East Lift Sta , , (12,000.00) WWTP # TOTAL Capital Projects , , (23,520.00) Debt Service Debt Service GO Bond Interest GO Bond Principa Bond Fees TOTAL Debt Service Debt Service Interfund Bond Pymt T , , , , TOTAL Debt Service , , , , TOTAL EXPENSES: Sewer , , , , , TOTAL FUND REVENUES 27, , , , , , TOTAL FUND EXPENSES , , , , , FUND SURPLUS (DEFICIT) 27, , , , ,476.41

107 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 44 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Enterprise Capital Fee Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Capital Improvement Fee REVENUES Penalties & Fines Capital Improvement P 3, , , , , , TOTAL Penalties & Fines 3, , , , , , Capital Revenues Enterprise Capital Im 30, , , , , , Capital Imp Fee-Contr (121,495.00) , TOTAL Capital Revenues 30, , , , , , Misc Interest Income (38.64) TOTAL Misc (38.64) TOTAL REVENUES: Capital Improvement Fee 33, , , , , , Capital Improvement Fee EXPENSES Maintenance Equipment Maintenance Utility Maintenance TOTAL Maintenance Debt Service Interfund Bond Pymt T 10, , , , TOTAL Debt Service 10, , , , TOTAL EXPENSES: Capital Improvement Fee 10, , , , TOTAL FUND REVENUES 33, , , , , , TOTAL FUND EXPENSES 10, , , , FUND SURPLUS (DEFICIT) 23, , , , ,954.51

108 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 45 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: S/W Interceptor Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Sewer REVENUES Charges for Services Interfund Loan/Transf TOTAL Charges for Services Capital Revenues Sewer Line Charges 4, , , , , , Bond Proceeds TOTAL Capital Revenues 4, , , , , , Misc Interest Income (684.85) TOTAL Misc (684.85) TOTAL REVENUES: Sewer 4, , , , , , Sewer EXPENSES Debt Service GO Bond Interest GO Bond Principa , , , GO Bond Interest , , , , GO Bond Principa Bond Fees (450.00) TOTAL Debt Service , , , , Debt Service Interfund Bond Pymt T , , , , TOTAL Debt Service , , , , TOTAL EXPENSES: Sewer , , , ,548.89

109 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 46 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: S/W Interceptor Fund FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL FUND REVENUES 4, , , , , , TOTAL FUND EXPENSES , , , , FUND SURPLUS (DEFICIT) 4, , (169,158.37) (33,457.99) (337,816.73

110 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 47 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Special Service Area FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area REVENUES Property Taxes SSA Tax Payment TOTAL Property Taxes Capital Revenues SSA Bond Proceeds TOTAL Capital Revenues Misc Interest Income (47.40) TOTAL Misc (47.40) TOTAL REVENUES: Special Service Area (47.40) Special Service Area EXPENSES Professional Services Legal SSA Administrator Trustee Fees , (2,000.00) TOTAL Professional Services , (2,000.00) Communications Printing Other Professional Fe , (1,445.21) TOTAL Communications , (1,445.21) --- UNDEFINED CODE Misc Expenses , (5,373.43) TOTAL --- UNDEFINED CODE , (5,373.43)

111 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 48 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Special Service Area FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area EXPENSES Capital Projects Public Improvements TOTAL Capital Projects Debt Service Bond Principal Bond Interest TOTAL Debt Service TOTAL EXPENSES: Special Service Area , (8,818.64) TOTAL FUND REVENUES (47.40) TOTAL FUND EXPENSES , (8,818.64) FUND SURPLUS (DEFICIT) (8,771.24) 0.00

112 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 49 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Special Service Area FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area REVENUES Property Taxes SSA Tax Payment , (74,998.22) TOTAL Property Taxes , (74,998.22) Capital Revenues SSA Bond Proceeds TOTAL Capital Revenues Misc Interest Income (356.38) TOTAL Misc (356.38) TOTAL REVENUES: Special Service Area , (75,354.60) Special Service Area EXPENSES Professional Services Legal , (27,513.63) SSA Administrator (525.00) Trustee Fees , (10,714.43) TOTAL Professional Services , (38,753.06) Communications Printing Other Professional Se TOTAL Communications UNDEFINED CODE Misc Expense , (190,637.98) TOTAL --- UNDEFINED CODE , (190,637.98)

113 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 50 TIME: 16:10:11 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Special Service Area FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area EXPENSES Capital Projects Public Improvements TOTAL Capital Projects Debt Service Bond Principal Bond Interest Bond Fees TOTAL Debt Service TOTAL EXPENSES: Special Service Area , (229,391.04) TOTAL FUND REVENUES , (75,354.60) TOTAL FUND EXPENSES , (229,391.04) FUND SURPLUS (DEFICIT) (154,036.44) 0.00

114 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 51 TIME: 16:10:11 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Special Service Area 2015 FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area 2015 REVENUES Property Taxes SSA Tax Payment , (282,599.46) TOTAL Property Taxes , (282,599.46) Capital Revenues SSA Bond Proceeds TOTAL Capital Revenues Miscellaneous Interest Income (543.70) TOTAL Miscellaneous (543.70) TOTAL REVENUES: Special Service Area , (283,143.16) Special Service Area 2015 EXPENSES Professional Services Legal SSA Administrator , (2,575.50) Trustee Fees TOTAL Professional Services , (2,575.50) Communications Printing TOTAL Communications Debt Service Bond Principal Bond Interest TOTAL Debt Service

115 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 52 TIME: 16:10:11 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Special Service Area 2015 FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL EXPENSES: Special Service Area , (2,575.50) TOTAL FUND REVENUES , (283,143.16) TOTAL FUND EXPENSES , (2,575.50) FUND SURPLUS (DEFICIT) ,

116 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 53 TIME: 16:10:11 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Debt Service FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Water REVENUES Capital Revenues Bond Proceeds-Water TOTAL Capital Revenues TOTAL REVENUES: Water Sewer REVENUES Capital Revenues Bond Proceeds-Sewer TOTAL Capital Revenues Misc Interest Income (1,991.96) , TOTAL Misc (1,991.96) , Debt Service Interfund Bond Pymt T , , , , TOTAL Debt Service , , , , TOTAL REVENUES: Sewer , , , , Interceptor REVENUES Misc Interest Income TOTAL Misc Interfund Transfer Interfund Bond Pymt T , , , ,749.25

117 DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 54 TIME: 16:10:11 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Debt Service FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL Interfund Transfer , , , , TOTAL REVENUES: Interceptor , , , , Sewer EXPENSES Debt Service Bond Principal , , , GO Bond Interest , , , , TOTAL Debt Service , , , , TOTAL EXPENSES: Sewer , , , , Interceptor EXPENSES Debt Service Bond Principal , , , GO Bond Interest , , , , TOTAL Debt Service , , , , TOTAL EXPENSES: Interceptor , , , , TOTAL FUND REVENUES , , , , TOTAL FUND EXPENSES , , , , FUND SURPLUS (DEFICIT) (1,991.96) 0.00

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