MANHATTAN VILLAGE BOARD OF TRUSTEES BOARD MEETING AGENDA MARCH 21, 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 MARCH 21, 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 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 MARCH 6, 2018 B. BILLS LIST FOR MARCH 21, REPORTS & COMMUNICATIONS FROM VILLAGE OFFICIALS A. VILLAGE ADMINISTRATOR 1. APPROVAL OF STATE STREET AUTO INVOICES B. FINANCE DEPARTMENT 1. MONTHLY REPORT C. PUBLIC SAFETY DEPARTMENT 1. MONTHLY REPORT 2. AUTHORIZATION TO HIRE A PART-TIME POLICE OFFICER 3. EMA MONTHLY REPORT D. PUBLIC WORKS DEPARTMENT 1. MONTHLY REPORT 2. A RESOLUTION AUTHORIZING THE EXECUTION OF AN ENGINEERING AGREEMENT WITH ROBINSON ENGINEERING (CENTURY EAST LIFT STATION)

2 E. VILLAGE ENGINEER 1. MONTHLY REPORT 2. MANHATTAN S MS4 PROGRAM UPDATE F. DEVELOPMENT DEPARTMENT 1. MONTHLY BUILDING REPORT 2. SITE PLAN APPROVAL FOR METHODIST CHURCH PARKING LOT 3. AN ORDINANCE AUTHORIZING THE PUBLICATION OF THE OFFICIAL ZONING MAP FIRST READ G. VILLAGE CLERK H. VILLAGE ATTORNEY I. VILLAGE PRESIDENT 1. AUTHORIZATION TO RE-APPOINT KARLEEN KENDALL AS TRUSTEE TO THE MANHATTAN POLICE PENSION FUND FOR A TWO YEAR TERM ENDING MAY 1, AUTHORIZATION TO RE-APPOINT MIKE O NEILL TO THE PLANNING AND ZONING COMMISSION FOR A FIVE YEAR TERM ENDING MAY 1, 2023 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:

3 1 st Read for Board initial consideration (Ordinances may be adopted if 2 nd reading is waived) 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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25 Village of Manhattan Monthly Financial Statement February 28, 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 February 2018 February 2018 General Operating Fund $4,093, $4,320, $3,752, $4,093, $4,102, $3,267, $484, Sewer/Water Operating Fund $2,330, $1,059, $1,969, $2,261, $2,118, $1,558, $411, General Capital Fund $1,158, $249, $3,764, $913, $664, Water Capital Fund $468, $223, $357, $296, $72, Sewer Capital Fund $504, $410, $317, Due to lack of $342, $67, Water/Sewer Major Maintenance $386, $217, $151, $0.00 $217, Due to lack of regular activity, regular activity, Interceptors Fund $58, $59, $394, $394, $334, there are no benchmarks there are no Motor Fuel Tax Fund $196, $159, $222, $136, $22, Home Rule Sales Tax Fund $190, $155, $120, benchmarks $0.00 $155, Facilities Fund $99, $80, $0.00 $0.00 $80, Commuter Parking Lot Fund $14, $5, $14, $6, $1, Totals $9,500, $7,283, $11,696, $6,917, $365, End of Month Fund Cash Balances Cash Summary Beginning of Year* Year to Date Change Current Balance General Operating Fund $ 2,149, $ 353, $ 2,503, Sewer and Water Operating Fund $ 2,877, $ 413, $ 3,290, General Capital Fund $ 8,389, $ (673,082.80) $ 7,715, Water Capital Fund $ (951,228.17) $ (187,544.37) $ (1,138,772.54) Sewer Capital Fund $ 510, $ (91,698.68) $ 419, Debt Service Payment Reserves $ 660, $ $ 661, Water and Sewer Major Maintenance $ 1,206, $ 245, $ 1,452, Interceptor Fund $ (2,883,753.71) $ (333,388.35) $ (3,217,142.06) Motor Fuel Tax Fund $ 117, $ 14, $ 132, Home Rule Sales Tax Fund $ (96,512.27) $ 155, $ 58, Facilities Fund $ (2,837,254.59) $ 80, $ (2,756,296.81) Commuter Parking Lot $ 24, $ (26,538.37) $ (1,580.07) Police Forfeiture $ $ - $ Police M&V Offender $ - $ $ Total $ 9,167, $ (47,093.41) $ 9,120, * Numbers may fluctuate slightly until annual audit is completed for prior fiscal year

26 Village of Manhattan Monthly Financial Statement February 28, 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 42.9% 29.7% 16.6% 0.1% 7.7% 2.4% 0.5% Budget $ 1,757, $ 1,217, $ 678, $ 4, $ 317, $ 100, $ 18, $ 4,093, Benchmarks $ 1,876, $ 1,277, $ 714, $ 4, $ 365, $ 58, $ 23, $ 4,320, Actual YTDFebruary 2018 $ 1,749, $ 1,079, $ 515, $ 16, $ 208, $ 114, $ 69, $ 3,752, Expense Salaries, Benefits, Professional Development Consultants Communications Maintenance Supplies and Utilities Capital Outlay Debt Svc and Misc. Totals General Operating Percent of Total Expenses 73.4% 5.6% 1.5% 7.7% 11.1% 0.0% 0.6% Budget $ 3,005, $ 230, $ 63, $ 315, $ 455, $ - $ 24, $ 4,093, Benchmarks $ 3,056, $ 219, $ 66, $ 334, $ 414, $ - $ 10, $ 4,102, Actual YTDFebruary 2018 $ 2,338, $ 242, $ 49, $ 281, $ 350, $ - $ 4, $ 3,267,884.67

27 Village of Manhattan Monthly Financial Statement February 28, 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 99.93% 99.54% Collections are on track (Beg this year, payments rec'd monthly rather than semi-monthly $260, $210, $160, $110, $60, $10, Prior FYTD Current FYTD Sales Tax $238, $242, % increase Home Rule Sales Tax 4.22% increase Income Tax Information below is for both amounts paid and due to the Village from the State of Illinois. $510, $410, $310, $210, $110, $10, Prior FYTD Current FYTD Income Tax $462, $446, Income Tax 3.63% decrease And With SB42, we currently have no delay in payments Use Tax $150, $130, $110, $90, $70, $50, $30, $10, Prior FYTD Current FYTD Use Tax $124, $134, Increase 7.89%

28 Village of Manhattan Monthly Financial Statement February 28, 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 License and Permits Penalties and Fines Interest and Misc. Totals Sewer/Water/Refuse Operating Water/Sewer Refuse Percent of Total Revenues 0.0% 0.0% 66.6% 28.5% 0.0% 3.2% 1.7% Budget $ - $ - $ 1,550, $ 665, $ - $ 75, $ 39, $ 2,330, Benchmarks $ - $ - $ 919, $ 15, $ - $ 71, $ 52, $ 1,059, Actual YTDFebruary 2018 $ - $ - $ 1,398, $ 546, $ - $ (12,287.69) $ 36, $ 1,969, 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 23.13% 3.58% 0.98% 13.18% 57.45% 1.68% 0.00% Budget $ 522, $ 81, $ 22, $ 298, $ 1,298, $ 38, $ - $ 2,261, Benchmarks $ 717, $ 81, $ 18, $ 301, $ 996, $ 2, $ - $ 2,118, Actual YTDFebruary 2018 $ 469, $ 19, $ 16, $ 79, $ 943, $ 30, $ - $ 1,558, 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 $ 99, $ - $ 132, $ - $ 800, $ 127, $ 1,158, Actual YTDFebruary 2018 $ 82, $ - $ 132, $ - $ - $ 34, $ 249, General Capital-Expenses GIS/Computers Vehicles Equipment / Furniture Maintenance Capital/Infrastructure Other -Metra Transfer Totals Budget $ 23, $ 265, $ 240, $ - $ 3,225, $ 11, $ 3,764, Actual YTDFebruary 2018 $ 6, $ 352, $ 151, $ - $ 403, $ - $ 913,723.45

29 Village of Manhattan Monthly Financial Statement February 28, 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 $ - $ 467, $ - $ - $ $ - $ 468, Actual YTDFebruary 2018 $ - $ 222, $ - $ - $ - $ $ 223, Water Capital - Expenses GIS/Computers Vehicles Equipment Maintenance Infrastructure Debt Service Totals Budget $ - $ - $ - $ - $ - $ 357, $ 357, Actual YTDFebruary 2018 $ - $ - $ - $ - $ - $ 296, $ 296, 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 $ - $ - $ - $ 495, $ - $ 9, $ 504, Actual YTDFebruary 2018 $ - $ - $ - $ 410, $ - $ - $ 410, Sewer Capital - Expenses GIS/Computers Vehicles Equipment Maintenance Infrastructure Debt Svc and Misc. Totals Budget $ - $ - $ - $ - $ - $ 317, $ 317, Actual YTDFebruary 2018 $ - $ - $ - $ - $ 25, $ 317, $ 342, 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 $ 349, $ - $ - $ 37, $ 386, Actual YTDFebruary 2018 $ 190, $ - $ - $ 26, $ 217, Water/Sewer Major Maintenance Capital - Expenses Maintenance Facilities Interfund Transfer Totals Budget $ 30, $ - $ 121, $ 151, Actual YTDFebruary 2018 $ - $ - $ - $ -

30 Village of Manhattan Monthly Financial Statement February 28, 2018 Interceptors - Revenue Fund Information - Major sewer lines to service new growth for the Northern areas of the Village. Tap on Fees Charges for Service Loans/Bonds Development Fees Grants Interest and Misc. Totals Budget $ - $ - $ 58, $ - $ - $ 58, Actual YTDFebruary 2018 $ - $ - $ 59, $ - $ - $ 59, Interceptors - Expenses Debt Svc and Misc. Totals Budget $ 394, $ 394, Actual YTDFebruary 2018 $ 394, $ 394, 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 YTDFebruary 2018 $ 157, $ - $ - $ - $ 1, $ 159, Motor Fuel Tax - Expenses Consultants Road Maintenance Salt Stone Debt Service Totals Budget $ 16, $ 130, $ 75, $ 1, $ - $ 222, Actual YTDFebruary 2018 $ 9, $ 77, $ 48, $ $ - $ 136, 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 $ - $ 190, $ - $ - $ - $ $ 190, Actual YTDFebruary 2018 $ - $ 154, $ - $ - $ - $ $ 155, Home Rule Sales Tax - Expenses Consultants Road Maintenance Facilities Debt Svc & Misc. Interfund Transfer Totals Budget $ - $ - $ - $ - $ 120, $ 120, Actual YTDFebruary 2018 $ - $ - $ - $ - $ - $ -

31 Village of Manhattan Monthly Financial Statement February 28, 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 $ 99, $ - $ - $ - $ - $ - $ 99, Actual YTDFebruary 2018 $ 80, $ - $ - $ - $ - $ 2.00 $ 80, Facilities Fund - Expenses Consultants Road Maintenance Facilities Debt Service Capital/ Infrastructure Totals Budget $ - $ - $ - $ - $ - Actual YTDFebruary 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, $ - $ - $ - $ - $ 11, $ 14, Actual YTDFebruary 2018 $ 2, $ - $ - $ - $ 3, $ - $ 5, Commuter Parking Lot - Expenses Contract Services Communications Maintenance Supplies and Utilities Capital Outlay Debt Service Totals Budget $ - $ 3, $ 11, $ - $ - $ 14, Actual YTDFebruary 2018 $ - $ 2, $ 3, $ - $ - $ 6,758.40

32 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) $189,353,931 $180,003,289 $174,464,413 $169,653,780 $174,511,586 $187,894,832 Rate per $100 of AV Village $1,156,000 $1,175,315 $1,162,166 $1,134,191 $1,251,149 $1,292,309 Pension $165,000 $165,500 $212,523 $270,000 $315,023 $416,788 Total Levy $1,321,000 $1,340,815 $1,374,689 $1,404,191 $1,566,172 $1,709,097 Month May $187, $377, $370, $135, $145, $60, June $342, $213, $253, $455, $490, $591, July $63, $15, $6, $6, $20, $20, August $93, $49, $24, $22, $25, $26, September $426, $419, $517, $440, $548, $403, October $21, $77, $28, $55, $7, $162, November $3, $1, $3, $5, $4, $17, December $13, $18, $14, $9, $8, $4, 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 $28.76 $0.00 $0.00 $0.00 $0.00 $0.00 April $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total $1,151, $1,173, $1,160, $1,132, $1,250, $1,286, FY Budget $1,156, $1,175, $1,162, $1,134, $1,251, $1,292, 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 $23, $26, $24, $23, $24, $20, June $30, $26, $25, $23, $23, $23, July $29, $30, $28, $27, $25, $25, August $29, $29, $26, $27, $27, $26, September $28, $26, $27, $26, $24, $24, October $30, $26, $26, $27, $22, $23, November $29, $25, $24, $24, $24, $25, December $28, $25, $24, $25, $22, $25, January $25, $25, $22, $23, $22, $22, February $26, $26, $27, $24, $22, $24, March $24, $23, $21, $21, $18, $0.00 April $23, $22, $19, $22, $18, $0.00 Total $332, $314, $298, $298, $276, $242, FY Budget $275, $295, $300, $290, $290, $290, 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.

33 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. Revenue not received yet History FY FY FY FY FY FY Month May $15, $17, $15, $14, $14, $14, June $20, $18, $16, $14, $17, $14, July $20, $21, $19, $18, $18, $16, August $20, $20, $17, $18, $17, $16, September $19, $18, $18, $17, $16, $15, October $21, $17, $17, $18, $14, $16, November $20, $16, $16, $15, $13, $17, December $20, $17, $15, $17, $13, $16, January $17, $16, $13, $14, $12, $14, February $18, $17, $16, $15, $13, $16, March $16, $14, $13, $12, $11, $0.00 April $16, $14, $11, $13, $12, $0.00 Total $229, $212, $192, $190, $176, $159, FY Budget $180, $190, $200, $190, $180, $190, 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. Revenue not received yet History FY FY FY FY FY FY Population Rate per capita $96.16 $95.50 $ $ $94.29 $84.34 Month May $46, $40, $39, $52, $45, $48, June $59, $62, $65, $74, $65, $64, July $37, $38, $38, $42, $38, $30, August $37, $37, $37, $40, $41, $36, September $58, $66, $66, $71, $61, $55, October $44, $43, $45, $47, $41, $41, November $36, $34, $33, $37, $37, $36, December $56, $64, $57, $69, $60, $53, January $66, $68, $85, $76, $70, $77, February $37, $39, $37, $44, $36, $0.00 March $65, $68, $76, $68, $70, $0.00 April $120, $106, $126, $96, $94, $0.00 Total $667, $673, $710, $721, $664, $446, FY Budget $531, $557, $635, $689, $740, $712, 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.

34 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. History FY FY FY FY FY FY Population Rate per capita $15.89 $17.23 $19.87 $22.95 $24.44 $25.49 Month May $9, $8, $10, $13, $14, $15, June $8, $9, $10, $13, $13, $13, July $8, $8, $10, $12, $13, $13, August $9, $11, $11, $13, $15, $14, September $8, $9, $10, $12, $12, $13, October $9, $9, $11, $11, $13, $14, November $9, $9, $13, $13, $13, $15, December $9, $10, $12, $13, $14, $15, January $9, $10, $12, $13, $14, $17, February $13, $15, $18, $19, $22, $0.00 March $9, $8, $6, $11, $12, $0.00 April $7, $8, $12, $12, $12, $0.00 Total $112, $121, $140, $161, $172, $134, FY Budget $114, $114, $117, $125, $156, $178, 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 $21, $16, $14, $13, $22, $13, June $14, $15, $10, $11, $19, $11, July $16, $14, $12, $11, $20, $12, August $15, $13, $12, $11, $20, $11, September $16, $14, $12, $22, $19, $11, October $18, $13, $12, $22, $12, $11, November $16, $13, $11, $21, $12, $11, December $16, $14, $12, $22, $12, $11, January $14, $13, $11, $20, $11, $10, February $15, $14, $13, $22, $13, $0.00 March $15, $14, $12, $21, $11, $0.00 April $14, $12, $11, $20, $11, $0.00 Total $195, $170, $146, $221, $188, $103, FY Budget $215, $210, $180, $120, $120, $240, External Factors Telecommunications tax is starting to experience reductions due to elimination of land lines and reduced cell pricing packages.

35 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 $6, $7, $5, $6, $5, $5, June $7, $6, $5, $5, $4, $6, July $7, $5, $5, $6, $4, $5, August $7, $5, $5, $6, $4, $6, September $7, $4, $5, $6, $4, $7, October $8, $6, $5, $5, $4, $6, November $7, $6, $4, $5, $4, $4, December $7, $5, $4, $5, $4, $5, January $7, $5, $5, $4, $3, $4, February $6, $4, $5, $4, $4, $0.00 March $6, $5, $5, $5, $5, $0.00 April $6, $5, $5, $5, $5, $0.00 Total Revenue $88, $67, $65, $68, $57, $52, FY Budget $56, $64, $60, $60, $60, $58, 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 $17, $19, $18, $16, $27, $32, June $25, $21, $22, $21, $27, $20, July $29, $24, $26, $19, $31, $29, August $30, $27, $30, $29, $35, $33, September $25, $29, $25, $35, $36, $30, October $18, $21, $24, $30, $33, $26, November $18, $20, $17, $23, $24, $24, December $20, $26, $19, $19, $21, $21, January $24, $29, $24, $27, $24, $23, February $26, $30, $31, $40, $34, $36, March $20, $23, $23, $29, $31, $0.00 April $17, $17, $20, $18, $19, $0.00 Total $275, $291, $285, $311, $348, $280, FY Budget $265, $265, $270, $285, $285, $300, External Factors Temperatures in Manhattan along with rain, have an impact of the amount of electricity consumed.

36 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 $3, $4, $7, $4, $5, $3, June $1, $1, $3, $3, $3, $4, July $1, $1, $1, $2, $1, $1, August $1, $1, $1, $1, $1, $2, September $1, $1, $1, $1, $1, $1, October $2, $2, $1, $1, $1, $1, November $5, $5, $2, $2, $2, $1, December $7, $11, $4, $2, $4, $7, January $11, $14, $13, $8, $8, $9, February $9, $14, $12, $12, $15, $17, March $10, $12, $8, $7, $7, $0.00 April $8, $7, $15, $12, $11, $0.00 Total $63, $78, $73, $60, $64, $51, FY Budget $100, $50, $60, $62, $70, $72, 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 $1, $2, $28, $15, $20, $33, June $3, $4, $12, $20, $12, $19, July $1, $8, $21, $11, $13, $9, August $1, $3, $15, $14, $16, $18, September $2, $8, $15, $7, $15, $14, October $4, $9, $14, $14, $18, $17, November $1, $5, $4, $15, $13, $14, December $4, $5, $3, $5, $14, $9, January $4, $8, $2, $2, $7, $11, February $3, $8, $6, $8, $17, $10, March $1, $1, $11, $27, $20, $0.00 April $8, $19, $10, $19, $19, $0.00 Total $40, $86, $145, $163, $190, $158, FY Budget $16, $51, $158, $190, $218, $268, External Factors Availability of lots in the Village and advertising of local builders

37 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 $24.16 $26.84 $24.51 $25.22 $25.43 $26.80 Month May $15, $17, $18, $15, $16, $15, June $12, $12, $13, $9, $15, $15, July $15, $14, $15, $17, $10, $3, August $15, $16, $10, $17, $16, $16, September $13, $27, $14, $11, $15, $15, October $14, $15, $15, $14, $13, $13, November $15, $13, $15, $17, $15, $15, December $14, $17, $17, $15, $15, $23, January $14, $15, $16, $15, $16, $23, February $12, $14, $12, $15, $15, $15, March $14, $11, $6, $13, $15, $0.00 April $12, $12, $16, $13, $12, $0.00 Total $167, $189, $172, $177, $179, $157, FY Budget $190, $190, $210, $231, $241, $196, Add'l MFT Funds not Included above: * High Growth Funding $14, $15, $15, $15, $15, $14, * **Capital Bill Program $29, $29, $29, $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 $4.33 $4.55 $4.67 $4.82 $4.89 $4.96 May 15,411,820 14,333,301 13,985,300 22,199,869 13,958,272 13,925,506 June 19,443,794 13,552,053 13,710,338 29,148,436 20,626,779 21,002,873 July 20,115,217 20,813,545 15,908,717 14,720,807 15,380,679 19,136,579 August 15,894,942 17,776,837 14,462,096 18,673,326 16,662,765 17,094,002 September 12,521,859 15,830,051 13,760,692 13,739,919 15,039,769 15,335,919 October 14,021,344 12,307,923 12,514,998 13,251,400 12,537,092 15,639,000 November 12,062,640 11,145,288 10,334,439 13,386,795 13,915,906 12,854,177 December 12,149,469 13,664,200 13,670,645 12,257,871 12,318,883 12,607,839 January 13,616,182 12,195,275 12,729,664 11,915,434 13,416,462 14,512,423 February 11,366,136 11,133,398 11,819,238 11,914,114 12,152,658 11,735,905 March 12,995,557 15,592,259 12,866,161 13,811,720 15,640,802 - April 11,449,880 10,770,956 12,321,141 11,123,620 11,693,817 - Total Gallons Billed 171,048, ,115, ,083, ,143, ,343, ,844,224 FY Gallons Pumped 229,703, ,267, ,320, ,498, ,094, ,020,723 Total Revenues $740, $769, $738, $897, $847, $763, FY Budget $707, $729, $750, $824, $793, $856, External Factors Rain and temperature weather during summer months. **Enbridge filled tank May/June 2015

38 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 $3.86 $4.05 $4.16 $4.30 $4.36 $4.43 May 15,380,554 14,316,593 14,088,132 13,004,924 13,983,796 13,724,287 June 15,537,570 12,639,990 12,597,000 13,408,984 16,773,606 16,587,849 July 16,011,570 14,992,593 14,591,000 13,878,539 13,451,601 15,644,973 August 14,355,570 16,133,593 13,167,000 15,347,704 14,767,860 15,167,804 September 12,863,570 15,906,593 13,816,000 13,510,672 14,654,165 15,320,973 October 14,027,570 12,447,765 12,491,000 12,759,927 12,353,257 15,136,679 November 12,132,570 11,167,593 10,293,000 13,309,323 13,913,502 12,875,896 December 11,717,570 13,646,247 13,750,000 12,113,940 12,277,594 12,639,551 January 13,449,570 12,622,593 11,804,228 12,035,149 13,455,064 14,458,120 February 11,440,570 11,085,556 12,769,000 11,761,569 12,147,915 11,811,251 March 13,160,570 11,484,543 12,823,921 13,609,532 15,639,798 - April 11,407,570 12,576,593 12,239,450 12,118,991 11,369,138 Total Gallons Billed 161,484, ,020, ,429, ,859, ,787, ,367,381 FY mg Treated 310,500, ,900, ,400, ,700, ,200, ,800,000 Total Revenues $623, $644, $642, $674, $718, $635, FY Budget $622, $646, $654, $688, $645, $691, 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 $24, $25, $26, $28, $29, $30, June $24, $25, $26, $28, $29, $30, July $24, $25, $26, $28, $29, $30, August $24, $25, $26, $28, $29, $31, September $24, $26, $27, $28, $29, $31, October $24, $26, $27, $28, $29, $31, November $24, $26, $27, $28, $29, $31, December $24, $26, $27, $28, $29, $31, January $24, $26, $27, $28, $30, $31, February $24, $26, $27, $28, $30, $31, March $24, $26, $27, $28, $30, $0.00 April $24, $27, $36, $28, $30, $0.00 Total $293, $313, $334, $342, $357, $311, FY Budget $281, $295, $305, $311, $316, $349, External Factors Increases are due to new users and annual rate escalator.

39 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 $4, $3, $4, $9, $5, $10, June $9, $8, $6, $10, $6, $9, July $8, $9, $4, $8, $5, $5, August $3, $6, $4, $8, $7, $9, September $7, $5, $5, $8, $6, $5, October $3, $4, $4, $4, $15, $9, November $8, $5, $3, $5, $13, $8, December $8, $12, $7, $8, $14, $12, January $17, $15, $11, $12, $8, $16, February $8, $19, $15, $8, $6, $23, March $8, $10, $11, $7, $10, $0.00 April $7, $2, $7, $5, $13, $0.00 Total $96, $103, $87, $97, $116, $111, FY Budget $96, $78, $92, $95, $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 $0.00 (2,812.00) $0.00 $0.00 June $7, $13, $10, $1, $7, $1, July $82.50 $0.00 $0.00 $7, $0.00 $28, August $28, $9, $12, $17, $13, $9, September $19, $37, $15, $0.00 $9, $15, October $9, $0.00 $11, $5, $18, $ November $1, $18, $13, $12, $0.00 $15, December $5, $0.00 $3, $ $22, $2, January $4, $12, $11, $5, $6, $6, February $19, $15, $2, $13, $46.25 $16, March $10, $6, $ $0.00 $12, $0.00 April $38, $11, $29, $31, $16, $0.00 Total $146, $124, $111, $93, $105, $95, FY Budget $173, $148, $134, $131, $120, $85, External Factors Lawsuits, labor issues and contract status, and other items requiring legal review.

40 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 $0.25 $0.00 $10, $ $0.00 $0.00 July $4, $0.00 $0.00 $23, $0.00 $2, August $0.00 $9, $12, $0.00 $14, $1, September $21, $12, $15, $4, $2, $1, October $5, $0.00 $11, $0.00 $6, $4, November $1, $0.00 $13, $15, $1, $28, December $0.00 -$3, $3, $4, $ $13, January $13, $15, $11, $8, $1, $13, February $0.00 $7, $2, $21, $1, $9, March $0.00 -$2, $ $45, $62, $0.00 April $33, $9, $35, $19, $33.75 $0.00 Total $79, $48, $116, $143, $89, $74, FY Budget $124, $107, $134, $87, $117, $117, External Factors Misc engineering items and questions from elected officials, staff, taxpayers, and prospective businesses.

41 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 $375,682 $341,974 $345,903 $324,908 $328,973 $362,598 $371,105 $430,931 $431,963 $0 $0 $0 $3,314,037 Funds Out $280,175 $257,347 $255,977 $231,949 $246,309 $272,224 $286,031 $313,998 $326,377 $0 $0 $0 $2,470,387 Net Terminal Income $95,507 $84,627 $89,926 $92,959 $82,664 $90,374 $85,074 $116,933 $105,586 $0 $0 $0 $843,650 Local Business Owner Income $23,399 $20,734 $22,032 $22,775 $20,253 $22,142 $20,843 $28,649 $25,869 $0 $0 $0 $206,694 State Income $23,876 $21,156 $22,481 $23,239 $20,665 $22,593 $21,268 $29,232 $26,395 $0 $0 $0 $210,904 Village Income $4,776 $4,232 $4,497 $4,649 $4,134 $4,520 $4,255 $5,848 $5,280 $0 $0 $0 $42,191 Emmy's Café Ltd. No. Machines Funds in $136,815 $123,525 $140,664 $118,533 $113,042 $152,369 $145,890 $92,233 $95,057 $1,118,128 Funds Out $94,129 $91,380 $105,171 $85,105 $83,714 $118,658 $105,672 $61,641 $72,734 $818,204 Net Terminal Income $42,686 $32,145 $35,493 $33,428 $29,328 $33,711 $40,218 $30,592 $22,323 $299,924 Local Business Owner Income $10,458 $7,876 $8,696 $8,190 $7,185 $8,259 $9,853 $7,495 $5,469 $0 $0 $0 $73,481 State Income $10,671 $8,036 $8,873 $8,357 $7,332 $8,427 $10,054 $7,648 $5,581 $0 $0 $0 $74,978 Village Income $2,135 $1,608 $1,775 $1,672 $1,467 $1,686 $2,011 $1,530 $1,116 $0 $0 $0 $14,999 Fritz's LTD, d/b/a Fritz's Saloon No. Machines Funds in $80,077 $66,241 $69,584 $68,294 $74,356 $65,100 $60,142 $56,311 $56,745 $596,850 Funds Out $57,865 $52,948 $56,140 $47,046 $59,207 $45,875 $46,648 $40,340 $39,914 $445,983 Net Terminal Income $22,212 $13,293 $13,444 $21,248 $15,149 $19,225 $13,494 $15,971 $16,831 $150,867 Local Business Owner Income $5,442 $3,257 $3,294 $5,206 $3,712 $4,710 $3,306 $3,913 $4,124 $0 $0 $0 $36,962 State Income $5,553 $3,323 $3,361 $5,312 $3,787 $4,806 $3,373 $3,993 $4,208 $0 $0 $0 $37,715 Village Income $1,111 $665 $672 $1,063 $758 $961 $675 $799 $842 $0 $0 $0 $7,545 Me Lads, LTD d/b/a Gallaghers Pub No. Machines Funds in $103,598 $93,443 $82,053 $89,545 $86,129 $91,072 $109,777 $110,871 $102,298 $868,786 Funds Out $84,519 $72,950 $55,880 $66,316 $64,429 $66,075 $90,270 $83,994 $85,342 $669,775 Net Terminal Income $19,079 $20,493 $26,173 $23,229 $21,700 $24,997 $19,507 $26,877 $16,956 $199,011 Local Business Owner Income $4,674 $5,021 $6,412 $5,691 $5,317 $6,124 $4,779 $6,585 $4,154 $0 $0 $0 $48,758 State Income $4,770 $5,123 $6,543 $5,807 $5,425 $6,249 $4,877 $6,719 $4,239 $0 $0 $0 $49,751 Village Income $954 $1,025 $1,309 $1,162 $1,085 $1,250 $976 $1,344 $848 $0 $0 $0 $9,953 Mia Entertainment Group, Inc d/b/a Betsy's No. Machines Funds in $5,548 $128,741 $131,879 $266,168 Funds Out $5,182 $97,335 $94,986 $197,503 Net Terminal Income $366 $31,406 $36,893 $68,665 Local Business Owner Income $0 $0 $0 $0 $0 $0 $90 $7,694 $9,039 $0 $0 $0 $16,823 State Income $0 $0 $0 $0 $0 $0 $91 $7,851 $9,223 $0 $0 $0 $17,166 Village Income $0 $0 $0 $0 $0 $0 $18 $1,571 $1,845 $0 $0 $0 $3,434

42 Roadhouse 52, LLC No. Machines Funds in $55,192 $58,765 $53,602 $48,536 $55,446 $54,057 $49,748 $42,775 $45,984 $464,105 Funds Out $43,662 $40,069 $38,786 $33,482 $38,959 $41,616 $38,259 $30,688 $33,401 $338,922 Net Terminal Income $11,530 $18,696 $14,816 $15,054 $16,487 $12,441 $11,489 $12,087 $12,583 $125,183 Local Business Owner Income $2,825 $4,581 $3,630 $3,688 $4,039 $3,048 $2,815 $2,961 $3,083 $0 $0 $0 $30,670 State Income $2,882 $4,674 $3,704 $3,763 $4,122 $3,110 $2,872 $3,022 $3,146 $0 $0 $0 $31,294 Village Income $577 $935 $741 $753 $825 $622 $575 $604 $629 $0 $0 $0 $6,260 Prior Years Village Income $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

43 VILLAGE OF MANHATTAN INVESTMENT REPORT As of February 28, 2018 INTEREST MONEY MARKET ACCOUNTS FUND BALANCE RATE BANK GENERAL 01 $ 616, % FNB OF MANHATTAN PAYROLL 01 $ 32, % FNB OF MANHATTAN E-PAY INTERNET PAYMENTS 01 $ 90, % ILLINOIS FUNDS GENERAL FUND 01 $ 1,314, % ILLINOIS FUNDS GENERAL FUND 01 $ 500, % HARRIS BANK GENERAL FUND 01 $ 12, % FNB OF MANHATTAN GENERAL FUND 01 $ % IMET-CONVENIENCE FUND GENERAL FUND 01 $ 1,512, % HARRIS BANK HOME RULE SALES TAX FUND 10 $ 25, % ILLINOIS FUNDS CAPITAL FUND 11 $ 1,086, % ILLINOIS FUNDS CAPITAL FUND 11 $ 291, % ILLINOIS FUNDS CAPITAL FUND 11 $ % IMET-CONVENIENCE FUND CAPITAL FUND 11 $ 1,012, % HARRIS BANK FACILITIES FUND 12 $ % ILLINOIS FUNDS MFT FUND 20 $ 147, % ILLINOIS FUNDS. SEWER/WATER CAPITAL 53 $ 6, % ILLINOIS FUNDS BOND RESERVE 90 $ % IMET-CONVENIENCE FUND CERTIFICATES OF DEPOSIT GENERAL FUND 1 $ 252, % IAA CREDIT UNION CAPITAL FUND 11 $ 852, % FNB OF MANHATTAN CAPITAL FUND 11 $ 240, % IAA CREDIT UNION CAPITAL FUND 11 $ 251, % FNB OF MANHATTAN CAPITAL FUND 11 $ 240, % MORGAN STANLEY CAPITAL FUND 11 $ 240, % MERCHANTS & MANUF. WATER CAPITAL BOND RESERVE 51 $ 121, % HOMESTAR BANK ENTERPRISE BOND RESERVE 55 $ 522, % FNB OF MANHATTAN GO BOND RESERVE 90 $ 489, % FNB OF MANHATTAN GO BOND RESERVE 90 $ 147, % FNB OF MANHATTAN TOTAL $ 10,008,089.10

44 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 1 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration REVENUES Property Taxes Real Estate Tax-Corpo ,292, ,286, ,292, , Real Estate Taxes-Pen TOTAL Property Taxes ,292, ,286, ,292, , State Shared Taxes State Sales Tax 24, , , , , , Home Rule Sales Tax State Income Tax 59, , , , , , State Use Tax 14, , , , , , State Personal Prop T , , , , Video Gaming Tax 2, , , , , (11,854.21) TOTAL State Shared Taxes 101, , ,014, ,079, ,217, , Village Taxes Telecommunication Tax 20, , , , , , Fuel Tax 4, , , , , Electric Use Tax 25, , , , , , Franchise Fees , , , , (1,623.17) Natural Gas Tax 6, , , , , , TOTAL Village Taxes 56, , , , , , Licenses & Permits Liquor License , , , (1,155.00) Business License TOTAL Licenses & Permits , , , (1,065.00) Misc Misc Income , , , , (7,916.43) Grant Proceeds TOTAL Misc , , , , (7,916.43)

45 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 2 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration REVENUES Pass through Developer Pass throug 0.00 (4,084.91) 0.00 (5,026.11) , TOTAL Pass through 0.00 (4,084.91) 0.00 (5,026.11) , TOTAL REVENUES: Administration 158, , ,884, ,897, ,200, , Finance REVENUES Charges for Services Finance Services-SSA TOTAL Charges for Services Misc Interest Income , , , , (20,786.57) TOTAL Misc , , , , (20,786.57) TOTAL REVENUES: Finance , , , , (20,786.57) Development/Building REVENUES Licenses & Permits Building Permits 22, , , , , , Grading Plan Permit F 1, , , , , , Development Fees , , , Contractor Registrati 1, , , , (3,450.00) TOTAL Licenses & Permits 25, , , , , , Misc Misc Income , , , Grant Proceeds TOTAL Misc , , ,

46 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 3 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL REVENUES: Development/Building 26, , , , , , Police REVENUES Real Estate Tax - Pension Real Estate Taxes - P 34, , , , , TOTAL Real Estate Tax - Pension 34, , , , , Charges for Services Police Services , , , (11,991.00) TOTAL Charges for Services , , , (11,991.00) Copies Police Reports (81.00) TOTAL Copies (81.00) Penalties & Fines Police Fines-Will Cou 3, , , , , Village Ordinance Fin 2, , , , , (29,235.00) Administrative Tow 1, , , , , (9,160.00) TOTAL Penalties & Fines 8, , , , , (14,729.70) Misc Misc Income , , (20,371.92) Grant Proceeds TOTAL Misc , , , (19,971.92) TOTAL REVENUES: Police 43, , , , , (44,922.73) Police Commission REVENUES

47 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 4 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police Commission REVENUES Charges for Services Police Applications TOTAL Charges for Services TOTAL REVENUES: Police Commission Emergency Services REVENUES Misc Misc Income , , (2,651.00) TOTAL Misc , , (2,651.00) TOTAL REVENUES: Emergency Services , , (2,651.00) Public Works REVENUES Taxes Real Estate Tax-Road , , , TOTAL Taxes , , , Misc Interest Income (8.14) Misc Income , , (3,135.93) Scrap Income Grant Proceeds , (1,747.63) TOTAL Misc , , (4,891.70) TOTAL REVENUES: Public Works , , , (4,692.20) Elected Officials EXPENSES

48 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 5 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 , , , , Meeting Expenses , , , , Dues & Subscriptions , , , , TOTAL Professional Development 1, , , , , Communications Telephone/Data Expens , TOTAL Communications , Operating Supplies (316.30) Special Events , , , , Misc Expenses TOTAL Operating , , , , TOTAL EXPENSES: Elected Officials 6, , , , , Administration EXPENSES

49 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 6 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration EXPENSES Salaries Salaries 7, , , , , , Overtime TOTAL Salaries 7, , , , , , Insurance & Benefits Employee Insurance 1, , , , , , Unemployment , (770.42) FICA , , , , Medicare , , , IMRF Contributions 1, , , , , TOTAL Insurance & Benefits 3, , , , , , Professional Development Training , , , Meeting Expenses , , , , Dues & Subscriptions , , , , TOTAL Professional Development , , , , Professional Services Legal 3, , , , , (8,732.74) Legal Special Project , , (5,130.00) TOTAL Professional Services 3, , , , , (13,862.74) Communications Telephone/Data Expens 1, , , , , , Printing , , , , Publishing , , , , Codification , , , Other Professional Fe Postage , , , ,296.36

50 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 7 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL Communications 2, , , , , , Maintenance Facilities Maintenanc 4, , , , , , TOTAL Maintenance 4, , , , , , Contractual Services Fuel (150.34) Pace , , , , Village Insurance 4, , , , , , Village Tax Refunds , , , , TOTAL Contractual Services 4, , , , , , Operating Supplies 1, , , , , , Gas (158.22) Beautification/Decora , , , Contingency , , , Reserve/Fund Balance Misc Expenses , (2,551.30) TOTAL Operating 2, , , , , , Other Financing Uses Bad Debt Expense TOTAL Other Financing Uses Transfers Interfund Permanent T TOTAL Transfers TOTAL EXPENSES: Administration 29, , , , , ,663.16

51 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 8 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 , , , , Unemployment FICA , , , , Medicare , , , IMRF Contributions 1, , , , , , TOTAL Insurance & Benefits 2, , , , , , Professional Development Training , , , Meeting Expenses , Dues & Subscriptions , , , Testing (142.00) TOTAL Professional Development , , , , Professional Services Audit Expense , , , , TOTAL Professional Services , , , , Maintenance Computer Maintenance 2, , , , , (7,692.44) TOTAL Maintenance 2, , , , , (7,692.44) Operating Supplies , , ,

52 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 9 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Finance EXPENSES Operating Contingency , , , Misc Expenses TOTAL Operating , , , , TOTAL EXPENSES: Finance 16, , , , , , Development/Building EXPENSES Salaries Salaries 11, , , , , , Salaries-PT Inspector 1, , , , Salaries - Planning/Z , , , Overtime TOTAL Salaries 12, , , , , , Insurance & Benefits Employee Insurance 3, , , , , , Unemployment FICA , , , , Medicare , , , IMRF Contributions 1, , , , , , TOTAL Insurance & Benefits 6, , , , , , Professional Development Training , Meeting Expenses , Dues & Subscriptions TOTAL Professional Development , , , , Professional Services

53 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 10 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Development/Building EXPENSES Professional Services Legal , , , , Engineering 1, , , , , (24,629.75) Building Consultant 8, , , , , , Economic Development , , , TOTAL Professional Services 10, , , , , (10,080.34) Communications Printing Publishing (119.66) Other Professional Fe , TOTAL Communications , Maintenance Mowing , , , , TOTAL Maintenance , , , , Operating Supplies , , , Contingency , , , TOTAL Operating , , , TOTAL EXPENSES: Development/Building 30, , , , , , Police EXPENSES Salaries Salaries 74, , , , , , Salaries-Part Time 4, , , , , (1,820.18) Officer in Charge Pay , , , , Holiday Pay 4, , , , ,830.33

54 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 11 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police EXPENSES Salaries Overtime 4, , , , , (18,337.35) TOTAL Salaries 88, , , , ,065, , Insurance & Benefits Employee Insurance 18, , , , , , Unemployment , , , FICA 5, , , , , , Medicare 1, , , , , , IMRF Contributions , , , , Police Pension Contri , , , , Uniforms 1, , , , , Officer Safety , , , TOTAL Insurance & Benefits 27, , , , , , Professional Development Training , , , Meeting Expenses , , , , Dues & Subscriptions , , , , , Medical Expenses , , (215.00) TOTAL Professional Development 1, , , , , , Professional Services Legal 2, , , , , Internal Investigatio , , , , TOTAL Professional Services 3, , , , , , Communications Telephone/Data Expens , , , Publishing Other Professional Fe , , , (2,166.14)

55 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 12 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL Communications , , , (1,586.62) Maintenance Equipment Maintenance 1, , , , , Vehicle Maintenance 2, , , , , , Computer Maintenance , , , , TOTAL Maintenance 3, , , , , , Contractual Services Fuel 3, , , , , , Dispatching 5, , , , , (1,055.66) Animal Control , , , TOTAL Contractual Services 8, , , , , , Operating Supplies , , , , (290.06) Supplies - Safety Equ , , , , , Contingency 1, , , , Misc Expenses , , , TOTAL Operating 3, , , , , , TOTAL EXPENSES: Police 137, , ,799, ,669, ,069, , Police Commission EXPENSES Professional Development Training , , , Meeting Expenses Dues & Subscriptions TOTAL Professional Development , , , Professional Services

56 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 13 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police Commission EXPENSES Professional Services Legal TOTAL Professional Services Communications Publishing TOTAL Communications Contractual Services Testing , , , , TOTAL Contractual Services , , , , Operating Supplies (245.49) TOTAL Operating (245.49) TOTAL EXPENSES: Police Commission , , , , Emergency Services EXPENSES Salaries Salaries-Part Time , , , , TOTAL Salaries , , , , Insurance & Benefits Unemployment FICA Medicare Uniforms , , , TOTAL Insurance & Benefits , , , ,294.24

57 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 14 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Emergency Services EXPENSES Professional Development Training , , , Meeting Expenses , , , Dues & Subscriptions TOTAL Professional Development , , , , Communications Telephone/Data Expens TOTAL Communications Maintenance Facilities Maintenanc (144.24) Equipment Maintenance , , , , Vehicle Maintenance , , , (3,881.70) TOTAL Maintenance 1, , , , , Contractural Services Fuel , , , , TOTAL Contractural Services , , , , Operating Supplies , , , TOTAL Operating , , , TOTAL EXPENSES: Emergency Services 3, , , , , , Public Works EXPENSES Salaries Salaries 23, , , , , ,843.88

58 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 15 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Public Works EXPENSES Salaries Salaries-Part Time 1, , , , , (15,449.66) Salaries-Mowing , , , , Overtime 2, , , , , , TOTAL Salaries 27, , , , , , Insurance & Benefits Employee Insurance 10, , , , , , Unemployment , , , FICA 1, , , , , , Medicare , , , , IMRF Contributions 3, , , , , , Uniforms , , , , TOTAL Insurance & Benefits 16, , , , , , Professional Development Training , Meeting Expenses (289.69) Dues & Subscriptions , , , Testing TOTAL Professional Development , , , , Professional Services Legal Special Council Engineering 1, , , , , (538.75) TOTAL Professional Services 1, , , , , (288.75) Communications Telephone/Data Expens , , , TOTAL Communications , , ,

59 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 16 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: General Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Public Works EXPENSES Maintenance Facilities Maintenanc 2, , , , , (720.38) Equipment Maintenance , , , , (189.95) Vehicle Maintenance , , , , (9,132.21) Street Light Maintena 1, , , , , , Storm Sewer Maintenan , , , Allocation to Street Street Maintenance 1, , , , (1,831.21) Sidewalk Maintenance 1, , , , Forestry 1, , , , (14,217.50) Landscaping 1, , , , , Signs , , , , Tools , , , , TOTAL Maintenance 10, , , , , , Contractual Services Fuel 1, , , , , , TOTAL Contractual Services 1, , , , , , Operating Supplies , , , , Electric-Street Light 7, , , , , , Rentals 1, , , , , Contingency , , , TOTAL Operating 10, , , , , , TOTAL EXPENSES: Public Works 68, , , , , , TOTAL FUND REVENUES 228, , ,635, ,752, ,093, , TOTAL FUND EXPENSES 292, , ,515, ,267, ,093, , FUND SURPLUS (DEFICIT) (64,065.30) (91,347.69) 119, ,

60 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 17 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Police Pension Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 6, , , , , , Village Contributions , , , , TOTAL Pension Contributions 6, , , , , , Misc Interest Income 1, , , , , TOTAL Misc 1, , , , , TOTAL REVENUES: Police Pension 8, , , , , , Police Pension EXPENSES Pensions Pensions 13, , , , , , Pension Refunds TOTAL Pensions 13, , , , , , Professional Development Training , , , , Meeting Expenses , , , Dues & Subscriptions , , (1.85) TOTAL Professional Development , , , , Professional Services Legal , , , ,505.89

61 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 18 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Police Pension Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police Pension EXPENSES Professional Services Audit Expense , , , Actuary , , , TOTAL Professional Services , , , , Communications Other Professional Fe , , , , TOTAL Communications , , , , Contractual Services Pension Insurance , , , TOTAL Contractual Services , , , Misc Supplies TOTAL Misc TOTAL EXPENSES: Police Pension 15, , , , , , TOTAL FUND REVENUES 8, , , , , , TOTAL FUND EXPENSES 15, , , , , , FUND SURPLUS (DEFICIT) (7,252.15) (10,186.33) 333, , ,612.00

62 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 19 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Police Forfeiture Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police REVENUES Misc Interest Income Cash Seizures Vehicle Seizures Equipment Seizures TOTAL Misc TOTAL REVENUES: Police 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 TOTAL FUND EXPENSES FUND SURPLUS (DEFICIT)

63 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 20 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Manhattan on Tap FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration REVENUES Misc Donations , (12,000.00) Admissions , (14,561.00) Vendor Fees (400.00) Raffles Merchandise Sales (489.00) TOTAL Misc , (27,450.00) TOTAL REVENUES: Administration , (27,450.00) Administration EXPENSES Professional Services Entertainment , (4,095.72) TOTAL Professional Services , (4,095.72) Communications Advertising , (3,146.76) TOTAL Communications , (3,146.76) Contractual Services Beer , (5,431.38) Site Expenses , (9,385.00) Organization Disburse , (3,620.09) TOTAL Contractual Services , (18,436.47) Operating Supplies , (3,836.73) Misc Expense (149.32) TOTAL Operating , (3,986.05)

64 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 21 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Manhattan on Tap FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL EXPENSES: Administration , (29,665.00) TOTAL FUND REVENUES , (27,450.00) TOTAL FUND EXPENSES , (29,665.00) FUND SURPLUS (DEFICIT) (2,215.00) 0.00

65 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 22 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: M&V Offender Against Youth Reg FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 (20.00) TOTAL License Fees & Permits (20.00) Misc Grant Proceeds TOTAL Misc TOTAL REVENUES: M&V Offender Against You (20.00) M&V Offender Against Youth Reg EXPENSES Salaries Salaries Overtime TOTAL Salaries Misc Supplies TOTAL Misc TOTAL EXPENSES: M&V Offender Against You TOTAL FUND REVENUES (20.00) TOTAL FUND EXPENSES FUND SURPLUS (DEFICIT)

66 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 23 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Home Rule Sales Tax Restricted FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration REVENUES Village Taxes Home Rule Sales Tax 15, , , , , , TOTAL Village Taxes 15, , , , , , Misc Interest Income (566.92) Grant Proceeds TOTAL Misc (566.92) Transfers Interfund Permanent T TOTAL Transfers TOTAL REVENUES: Administration 15, , , , , , Administration EXPENSES Other Financing Uses Interfund Permanent T 10, , , , TOTAL Other Financing Uses 10, , , , TOTAL EXPENSES: Administration 10, , , , Streets EXPENSES Street Improvements Street Improvement & Eastern Avenue Draina Pavement Program Phas TOTAL Street Improvements

67 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 24 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Home Rule Sales Tax Restricted FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Streets EXPENSES Debt Service Debt Service TOTAL Debt Service TOTAL EXPENSES: Streets TOTAL FUND REVENUES 15, , , , , , TOTAL FUND EXPENSES 10, , , , FUND SURPLUS (DEFICIT) 5, , , , ,025.00

68 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 25 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration REVENUES Property Taxes Lincoln Energy 11, , , , (0.17) TOTAL Property Taxes 11, , , , (0.17) Capital Revenues Capital Impact Fee 8, , , , , , TOTAL Capital Revenues 8, , , , , , Misc Rental Income , , , , TOTAL Misc , , , , Transfers Interfund Permanent T 10, , , , TOTAL Transfers 10, , , , TOTAL REVENUES: Administration 29, , , , , , Finance REVENUES Misc Interest Income , , , , (23,125.33) TOTAL Misc , , , , (23,125.33) TOTAL REVENUES: Finance , , , , (23,125.33) Police REVENUES Misc Insurance Reimburseme , (1,440.40)

69 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 26 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Police REVENUES Misc Gain on Disposal , (2,486.00) TOTAL Misc , (3,926.40) TOTAL REVENUES: Police , (3,926.40) Public Works REVENUES Capital Contributions Developer Capital Con TOTAL Capital Contributions Misc Misc Income , (1,170.00) Grant Proceeds , , , TOTAL Misc , , , , TOTAL REVENUES: Public Works , , , , Administration EXPENSES Capital Expenditures Equipment Furniture Vehicles , , , , TOTAL Capital Expenditures , , , , TOTAL EXPENSES: Administration , , , , Finance EXPENSES

70 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 27 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Finance EXPENSES Capital Expenditures Computer Equipment/So 12, , , , , GIS 1, , , , , TOTAL Capital Expenditures 14, , , , , TOTAL EXPENSES: Finance 14, , , , , Metra Station EXPENSES Interfund Transfer Interfund Permanent T , , , TOTAL Interfund Transfer , , , TOTAL EXPENSES: Metra Station , , , Police EXPENSES Capital Expenditures Equipment 4, , , , , (38,384.56) Vehicles , , , , TOTAL Capital Expenditures 4, , , , , (36,579.64) TOTAL EXPENSES: Police 4, , , , , (36,579.64) Emergency Services EXPENSES Capital Expenditures Equipment 2, , , , , (26,126.96) Vehicles TOTAL Capital Expenditures 2, , , , , (26,126.96) TOTAL EXPENSES: Emergency Services 2, , , , , (26,126.96)

71 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 28 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 Vehicles , , , (93,496.00) TOTAL Capital Expenditures , , , (93,496.00) Street Improvements Street Improvement & , ,195, , ,195, ,145, North Street Project Bruns Road Drainage Projects , , (4,685.00) Pavement Program Phas , (348,205.86) Cedar/Baker Project (600.00) TOTAL Street Improvements , ,195, , ,195, ,791, Intergovernmental Expenditures Intergovernmental Exp TOTAL Intergovernmental Expenditures Capital Projects Facilities 2, , , , TOTAL Capital Projects 2, , , , TOTAL EXPENSES: Public Works 2, , ,380, , ,385, ,728, TOTAL FUND REVENUES 29, , ,099, , ,158, , TOTAL FUND EXPENSES 25, , ,713, , ,764, ,850, FUND SURPLUS (DEFICIT) 4, (145,545.43) (2,614,660.15) (664,117.94) (2,606,072.17

72 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 29 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Facilities Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Administration REVENUES Capital Revenues Facilities Impact Fee 8, , , , , , TOTAL Capital Revenues 8, , , , , , Loan Payments Loan PMT Fund 10-Prin TOTAL Loan Payments Misc Interest Income (2.00) TOTAL Misc (2.00) TOTAL REVENUES: Administration 8, , , , , , Administration EXPENSES Land Land TOTAL Land Capital Projects Village Hall Village Hall - Police TOTAL Capital Projects TOTAL EXPENSES: Administration Streets EXPENSES Street Improvements

73 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 30 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Facilities Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Streets EXPENSES Street Improvements Street Improvement & Wabash Parking Lot TOTAL Street Improvements TOTAL EXPENSES: Streets TOTAL FUND REVENUES 8, , , , , , TOTAL FUND EXPENSES FUND SURPLUS (DEFICIT) 8, , , , ,000.00

74 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 31 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Metra Station FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 , (3,185.00) TOTAL Misc , (3,185.00) 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 (66.04) Electric , , , , Gas , , TOTAL Misc , , , , TOTAL EXPENSES: Metra Station 1, , , , ,041.60

75 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 32 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Metra Station FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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) 0.01 (618.64) (0.02) (1,313.90) 0.00

76 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 33 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Motor Fuel Tax Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 , (1,636.80) TOTAL Misc , (1,636.80) TOTAL REVENUES: Motor Fuel Tax 16, , , , , , Motor Fuel Tax EXPENSES Professional Services Engineering 1, , , , , TOTAL Professional Services 1, , , , , Maintenance Street Maintenance , , , , , Salt , , , , , Stone , , TOTAL Maintenance , , , , , TOTAL EXPENSES: Motor Fuel Tax 1, , , , , , TOTAL FUND REVENUES 16, , , , , , TOTAL FUND EXPENSES 1, , , , , , FUND SURPLUS (DEFICIT) 15, (100,735.66) (55,498.11) 22, (25,397.75

77 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 34 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 0.00 (4.14) 0.00 (61,121.66) , Shut off & Turn on Fe , , , , TOTAL Fines & Penalties 2, , , (40,858.40) 33, , Capital Revenues Water Meter Revenue 2, , , , , (744.00) Bond/Loan Proceeds TOTAL Capital Revenues 2, , , , , (744.00) 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, , , , , ,465.70

78 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 35 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 55, , , , , , TOTAL Charges for Service 55, , , , , , Fines & Penalties Refuse Penalty 1, , , , , , TOTAL Fines & Penalties 1, , , , , , TOTAL REVENUES: Refuse 56, , , , , , Water EXPENSES Salaries Salaries 11, , , , , (5,011.24) Salaries-Part Time , , , (1,291.96) Salaries-Mowing , , , , Overtime , , , , (6,365.00) TOTAL Salaries 12, , , , , (9,861.46)

79 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 36 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Water EXPENSES Insurance & Benefits Employee Insurance 3, , , , , , Unemployment , FICA , , , (137.55) Medicare , , , (33.68) IMRF Contributions 1, , , , , (351.62) Uniforms , , , TOTAL Insurance & Benefits 5, , , , , , Professional Development Trainings , , , , Meeting Expenses (267.33) Dues & Subscriptions , , , , , TOTAL Professional Development , , , , , Professional Services Legal Engineering 1, , , , Audit Expense , , , TOTAL Professional Services 2, , , , , Communications Telephone/Data Expens , (132.06) Printing , , , Publishing , , , Other Professional Fe , Postage , , , , TOTAL Communications 1, , , , , , Maintenance Facilities Maintenanc , , , ,111.20

80 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 37 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Water EXPENSES Maintenance Vehicle Maintenance , , , , (1,381.04) Computer Maintenance 1, , , , , , Utility Maintenance 15, , , , , , Tools , , , TOTAL Maintenance 17, , , , , , Contractual Services Fuel , , , , Julie , , , , , Chemicals 3, , , , , (9,562.56) Testing , , , Village Insurance 4, , , , , , TOTAL Contractual Services 10, , , , , , Operating Supplies 1, , , , , Electric 10, , , , , , Gas , , , , Rentals , , , Credit Card Fees , , , , Contingency , , , Misc Expenses (132.05) TOTAL Operating 13, , , , , , Capital Expenditures Equipment , , , Water Meters 3, , , , , TOTAL Capital Expenditures 3, , , , , Other Financing Uses

81 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 38 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 67, , , , , , Sewer EXPENSES Salaries Salaries 14, , , , , , Salaries-Part Time , , , Salaries-Mowing , , , , Overtime , , , , (5,835.16) TOTAL Salaries 15, , , , , , Insurance & Benefits Employee Insurance 3, , , , , , Unemployment , FICA , , , , Medicare , , , IMRF Contributions 1, , , , , , Uniforms , , , TOTAL Insurance & Benefits 6, , , , , , Professional Development Trainings , Meeting Expenses Permit Fees 1, , , , (1,288.00) Dues & Subscriptions , (7,000.00) TOTAL Professional Development 1, , , , (7,109.81)

82 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 39 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 Postage , , , , TOTAL Communications , , , , , Maintenance Facilities Maintenanc , , , , Equipment Maintenance (856.54) Computer Maintenance (280.00) Utility Maintenance 5, , , , , Tools , , , TOTAL Maintenance 6, , , , , Contractural Services Fuel , , , , Julie , , , , , Chemicals 3, , , , , Testing , , , , , Village Insurance 4, , , , , , Sludge Removal 10, , , , , , TOTAL Contractural Services 20, , , , , , Operating

83 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 40 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Enterprise Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Sewer EXPENSES Operating Supplies , , , , Electric 6, , , , , (5,226.17) Gas , , , , Rentals , , Contingency , , , Misc Expenses TOTAL Operating 8, , , , , , TOTAL EXPENSES: Sewer 64, , , , , , Refuse EXPENSES Contractural Services Refuse 55, , , , , , TOTAL Contractural Services 55, , , , , , TOTAL EXPENSES: Refuse 55, , , , , , TOTAL FUND REVENUES 194, , ,941, ,969, ,330, , TOTAL FUND EXPENSES 187, , ,887, ,558, ,261, , FUND SURPLUS (DEFICIT) 6, (38,275.05) 54, , ,142.38

84 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 41 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Water Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 (173.28) TOTAL Penalties & Fines (173.28) Capital Revenues Water Tap on Fees 28, , , , , , SSA Fee-50% Temporary Infrastruct 10, , , , Temp Infrastructure F Water Infrastructure Bond/Loan Proceeds TOTAL Capital Revenues 38, , , , , , Misc Interest Income Contributions from De Grant Proceeds Rental Income (300.00) TOTAL Misc TOTAL REVENUES: Water 39, , , , , , Water EXPENSES Other Financing Uses Bad Debt Expense TOTAL Other Financing Uses

85 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 42 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Water Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Water EXPENSES Capital Projects Enbridge Watermain Eastern Ave Watermain Well 8 Construction Citgo Watermain Water Tower Engineeri Water Tower Construct Well 8 Radium-Enginee Well 8 Radium Constru Well 6 Radium Removal Well 6 Pump Modificat Well 9 & Radium Desig Well 9 & Radium Const Well 7 to Well 9 Desi Well 9 Water Tower De McClure/Gustafson Wat Well 7 Pump & Waterma Well 7 to 9 Radium Re TOTAL Capital Projects Debt Service Debt Service GO Bond Interest Debt Cert Intere Debt Cert Princi IEPA Loan-Well , , , , GO Bond Principa Bond Fees TOTAL Debt Service , , , , Debt Service Interfund Bond Pymt T , , , TOTAL Debt Service , , ,

86 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 43 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Water Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL EXPENSES: Water , , , , TOTAL FUND REVENUES 39, , , , , , TOTAL FUND EXPENSES , , , , FUND SURPLUS (DEFICIT) 39, , , (72,825.30) 111,753.95

87 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 44 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Sewer Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 41, , , , , , SSA Fee - 50% Capital Improvement F Sewer Infrastructure SSA Fee-Centex Bond/Loan Proceeds TOTAL Capital Revenues 41, , , , , , Misc Interest Income Contributions from De Rental Property , , , Easement Income TOTAL Misc , , , Interfund Transfer Interfund Bond Pymt T TOTAL Interfund Transfer TOTAL REVENUES: Sewer 41, , , , , , Sewer EXPENSES Other Financing Uses Bad Debt Expense TOTAL Other Financing Uses

88 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 45 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Sewer Capital Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Sewer EXPENSES Capital Projects Sewer Plant Land Sewer Plant Engineeri , , (25,150.00) WWTP # TOTAL Capital Projects , , (25,150.00) Debt Service GO Bond Principa GO Bond Interest 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 , , , , (25,149.59) TOTAL FUND REVENUES 41, , , , , , TOTAL FUND EXPENSES , , , , (25,149.59) FUND SURPLUS (DEFICIT) 41, , , , ,330.91

89 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 46 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Enterprise Capital Fee Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 29, , , , , , Capital Imp Fee-Contr (121,495.00) , TOTAL Capital Revenues 29, , , , , , Misc Interest Income (32.05) TOTAL Misc (32.05) TOTAL REVENUES: Capital Improvement Fee 32, , , , , , Capital Improvement Fee EXPENSES Maintenance Equipment Maintenance 2, , , , Utility Maintenance o TOTAL Maintenance 2, , , , Capital Projects Sewer Lining TOTAL Capital Projects Debt Service Interfund Bond Pymt T , , , TOTAL Debt Service , , ,495.00

90 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 47 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Enterprise Capital Fee Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL EXPENSES: Capital Improvement Fee 2, , , , TOTAL FUND REVENUES 32, , , , , , TOTAL FUND EXPENSES 2, , , , FUND SURPLUS (DEFICIT) 29, , , , ,228.08

91 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 48 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: S/W Interceptor Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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, , , , , (1,755.00) Bond Proceeds TOTAL Capital Revenues 4, , , , , (1,755.00) Misc Interest Income TOTAL Misc TOTAL REVENUES: Sewer 4, , , , , (1,755.00) Sewer EXPENSES Debt Service GO Bond Interest GO Bond Principa , , , GO Bond Interest , , , , GO Bond Principa Bond Fees , (76,345.55) TOTAL Debt Service , , , (449.55) Debt Service Interfund Bond Pymt T , , , TOTAL Debt Service , , , TOTAL EXPENSES: Sewer , , , (449.50)

92 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 49 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: S/W Interceptor Fund FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL FUND REVENUES 4, , , , , (1,755.00) TOTAL FUND EXPENSES , , , (449.50) FUND SURPLUS (DEFICIT) 4, , (345,548.03) (334,638.35) (335,943.85

93 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 50 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Special Service Area FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 TOTAL Misc TOTAL REVENUES: Special Service Area Special Service Area EXPENSES Professional Services Legal SSA Administrator Trustee Fees TOTAL Professional Services Communications Printing TOTAL Communications Capital Projects Public Improvements TOTAL Capital Projects

94 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 51 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Special Service Area FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area EXPENSES Debt Service Bond Principal Bond Interest TOTAL Debt Service TOTAL EXPENSES: Special Service Area TOTAL FUND REVENUES TOTAL FUND EXPENSES FUND SURPLUS (DEFICIT)

95 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 52 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Special Service Area FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area REVENUES Property Taxes SSA Tax Payment , , (21,295.00) TOTAL Property Taxes , , (21,295.00) Capital Revenues SSA Bond Proceeds TOTAL Capital Revenues Misc Interest Income (99.73) TOTAL Misc (99.73) TOTAL REVENUES: Special Service Area , , (21,394.73) Special Service Area EXPENSES Professional Services Legal , (10,965.74) SSA Administrator (73.67) Trustee Fees , (5,072.00) TOTAL Professional Services , (16,111.41) Communications Printing Other Professional Fe , (18,085.25) TOTAL Communications , (18,085.25) Capital Projects Public Improvements TOTAL Capital Projects

96 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 53 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Special Service Area FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area EXPENSES Debt Service Bond Principal Bond Interest TOTAL Debt Service TOTAL EXPENSES: Special Service Area , (34,196.66) TOTAL FUND REVENUES , , (21,394.73) TOTAL FUND EXPENSES , (34,196.66) FUND SURPLUS (DEFICIT) , (12,801.93) 0.00

97 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 54 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Special Service Area FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area REVENUES Property Taxes SSA Tax Payment , (9,924.98) TOTAL Property Taxes , (9,924.98) Capital Revenues SSA Bond Proceeds TOTAL Capital Revenues Misc Interest Income , , (137,068.95) TOTAL Misc , , (137,068.95) TOTAL REVENUES: Special Service Area , , (146,993.93) Special Service Area EXPENSES Professional Services Legal , (49,735.56) SSA Administrator (383.67) Trustee Fees , (15,067.00) TOTAL Professional Services , (65,186.23) Communications Printing Other Professional Se , (41,989.75) TOTAL Communications , (41,989.75) Capital Projects Public Improvements TOTAL Capital Projects

98 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 55 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Special Service Area FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area EXPENSES Debt Service Bond Principal Bond Interest Bond Fees TOTAL Debt Service TOTAL EXPENSES: Special Service Area , (107,175.98) TOTAL FUND REVENUES , , (146,993.93) TOTAL FUND EXPENSES , (107,175.98) FUND SURPLUS (DEFICIT) , ,

99 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 56 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Special Service Area 2015 FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Special Service Area 2015 REVENUES Property Taxes SSA Tax Payment , (550,340.17) TOTAL Property Taxes , (550,340.17) Capital Revenues SSA Bond Proceeds TOTAL Capital Revenues Miscellaneous Interest Income , (1,678.36) TOTAL Miscellaneous , (1,678.36) TOTAL REVENUES: Special Service Area , (552,018.53) Special Service Area 2015 EXPENSES Professional Services Legal SSA Administrator , , (12,001.00) Trustee Fees , (4,825.50) TOTAL Professional Services , , (16,826.50) Communications Printing TOTAL Communications Debt Service Bond Principal , , (200,000.00) Bond Interest , , (341,305.00) TOTAL Debt Service , , (541,305.00)

100 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 57 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Special Service Area 2015 FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL EXPENSES: Special Service Area , , (558,131.50) TOTAL FUND REVENUES , (552,018.53) TOTAL FUND EXPENSES , , (558,131.50) FUND SURPLUS (DEFICIT) 0.00 (372,599.36) 0.00 (6,112.97) 0.00

101 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 58 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Debt Service FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY 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 (878.84) TOTAL Misc (878.84) Debt Service Interfund Bond Pymt T , , , TOTAL Debt Service , , , TOTAL REVENUES: Sewer , , , (878.84) Interceptor REVENUES Bond Proceeds Bond Proceeds-Interce TOTAL Bond Proceeds Misc Interest Income

102 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 59 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Debt Service FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE TOTAL Misc Interfund Transfer Interfund Bond Pymt T , , , TOTAL Interfund Transfer , , , TOTAL REVENUES: Interceptor , , , Water EXPENSES Debt Service Bond Principal Debt Interest TOTAL Debt Service TOTAL EXPENSES: Water Sewer EXPENSES Debt Service Bond Principal 11, , , , GO Bond Principa GO Bond Interest , , , GO Bond Interest Bond Fees TOTAL Debt Service 11, , , , TOTAL EXPENSES: Sewer 11, , , , Interceptor EXPENSES Debt Service Bond Principal , , ,

103 DATE: 03/15/2018 VILLAGE OF MANHATTAN PAGE: 60 TIME: 14:03:16 DETAILED REVENUE AND EXPENSE F-YR: 18 ID: GL WOW MTD/YTD ACTUAL VS. BUDGET FOR 10 PERIODS ENDING FEBRUARY 28, 2018 FUND: Debt Service FISCAL YTD UNCOLLECTED/ ACCOUNT FEBRUARY FEBRUARY YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE Interceptor EXPENSES Debt Service GO Bond Interest , , , Bond Fees TOTAL Debt Service , , , TOTAL EXPENSES: Interceptor , , , TOTAL FUND REVENUES , , , (878.35) TOTAL FUND EXPENSES 11, , , , FUND SURPLUS (DEFICIT) (11,666.66) ,

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