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

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, 2018 7. 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

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)

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

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 $4,176,758.74 $4,298,642.59 $3,018,069.91 $4,176,452.81 $4,124,806.37 $1,929,576.18 $1,088,493.73 Sewer/Water Operating Fund $2,427,563.09 $2,428,556.37 $1,373,653.74 $2,466,945.82 $2,377,188.02 $1,063,910.89 $309,742.85 General Capital Fund $1,039,595.00 $198,466.41 $3,536,580.00 $212,917.85 -$14,451.44 Water Capital Fund $350,095.00 $191,495.00 $354,317.67 $109,199.38 $82,295.62 Sewer Capital Fund $334,010.00 $248,380.00 $313,533.59 Due to lack of $76,924.09 $171,455.91 Water/Sewer Major Maintenance $402,449.51 $79,769.02 $121,495.00 $0.00 $79,769.02 Due to lack of regular activity, regular activity, Interceptors Fund $58,125.00 $36,934.85 $395,941.73 $70,392.84 -$33,457.99 there are no benchmarks there are no Motor Fuel Tax Fund $196,852.25 $90,895.04 $221,550.00 $8,993.35 $81,901.69 Home Rule Sales Tax Fund $166,625.00 $101,386.07 $180,000.00 benchmarks $0.00 $101,386.07 Facilities Fund $91,000.00 $47,001.84 $0.00 $0.00 $47,001.84 Commuter Parking Lot Fund $12,200.00 $1,170.85 $12,200.00 $1,677.79 -$506.94 Totals $9,255,273.59 $5,387,222.73 $11,779,016.62 $3,473,592.37 $1,913,630.36 End of Month Fund Cash Balances Cash Summary Beginning of Year* Year to Date Change Current Balance General Operating Fund $ 2,426,137.50 $ 880,186.13 $ 3,306,323.63 Sewer and Water Operating Fund $ 3,403,795.49 $ 160,927.09 $ 3,564,722.58 General Capital Fund $ 7,760,989.56 $ (624,147.59) $ 7,136,841.97 Water Capital Fund $ (1,179,865.24) $ 89,295.62 $ (1,090,569.62) Sewer Capital Fund $ 478,601.15 $ 143,315.91 $ 621,917.06 Debt Service Payment Reserves $ 665,893.78 $ - $ 665,893.78 Water and Sewer Major Maintenance $ 1,498,371.42 $ 73,691.45 $ 1,572,062.87 Interceptor Fund $ (3,204,786.21) $ (29,220.65) $ (3,234,006.86) Motor Fuel Tax Fund $ 157,746.87 $ 81,901.69 $ 239,648.56 Home Rule Sales Tax Fund $ (10,327.83) $ 101,386.07 $ 91,058.24 Facilities Fund $ (2,741,296.24) $ 47,001.84 $ (2,694,294.40) Commuter Parking Lot $ - $ (2,956.83) $ (2,956.83) Police Forfeiture $ - $ 2,684.47 $ 2,684.47 Police M&V Offender $ - $ 20.00 $ 20.00 Total $ 9,255,260.25 $ 924,085.20 $ 10,179,345.45 * Numbers may fluctuate slightly until annual audit is completed for prior fiscal year

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 $ 1,875,359.00 $ 1,271,849.74 $ 598,800.00 $ 4,750.00 $ 289,100.00 $ 100,000.00 $ 36,900.00 $ 4,176,758.74 Benchmarks $ 1,986,855.10 $ 1,286,488.61 $ 587,010.02 $ 4,058.28 $ 261,065.30 $ 106,979.90 $ 66,185.38 $ 4,298,642.59 Actual YTD October 2018 $ 1,844,082.31 $ 647,285.81 $ 325,953.51 $ 1,587.50 $ 137,879.91 $ 43,441.00 $ 17,839.87 $ 3,018,069.91 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 $ 3,059,941.33 $ 308,375.00 $ 46,950.00 $ 295,500.00 $ 457,186.48 $ - $ 8,500.00 $ 4,176,452.81 Benchmarks $ 2,959,835.39 $ 317,621.73 $ 45,924.34 $ 304,667.58 $ 379,947.38 $ - $ 116,809.94 $ 4,124,806.37 Actual YTD October 2018 $ 1,375,952.11 $ 177,837.84 $ 24,897.55 $ 139,797.29 $ 211,091.39 $ - $ - $ 1,929,576.18

Village of Manhattan Monthly Financial Statement October 31, 2018 12 Months of Current Fiscal Year Property Tax Sales Tax State Shared Sales Tax 100.00% 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 $130,000.00 $110,000.00 $90,000.00 $70,000.00 $50,000.00 $30,000.00 $10,000.00 Prior FYTD Current FYTD Sales Tax $121,287.41 $129,745.58 7.0% 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 $260,000.00 $210,000.00 $160,000.00 $110,000.00 $60,000.00 $10,000.00 Prior FYTD Current FYTD Income Tax $236,363.41 $259,948.66 Income Tax 10.0% increase And With SB42, the state has kept 5% but currently we have no delay in payments $90,000.00 $80,000.00 $70,000.00 $60,000.00 $50,000.00 $40,000.00 $30,000.00 $20,000.00 $10,000.00 Prior FYTD Current FYTD Use Tax $71,309.98 $80,606.41 Increase 13.0%

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 $ - $ - $ 859,168.24 $ 692,930.85 $ 48,030.00 $ 815,904.00 $ 11,530.00 $ 2,427,563.09 Benchmarks $ - $ - $ 854,033.44 $ 667,754.19 $ 81,754.07 $ 797,962.75 $ 27,051.92 $ 2,428,556.37 Actual YTD October 2018 $ - $ - $ 530,662.22 $ 426,315.15 $ 24,095.52 $ 386,673.33 $ 5,907.52 $ 1,373,653.74 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 $ 614,228.06 $ 81,000.00 $ 15,658.00 $ 156,000.00 $ 1,438,012.38 $ 54,047.38 $ 108,000.00 $ 2,466,945.82 Benchmarks $ 571,896.57 $ 67,669.44 $ 13,702.82 $ 122,908.91 $ 1,303,366.24 $ 4,297.03 $ 293,347.02 $ 2,377,188.02 Actual YTD October 2018 $ 265,203.23 $ 10,801.00 $ 7,443.31 $ 188,741.97 $ 528,025.77 $ 2,062.87 $ 61,632.74 $ 1,063,910.89 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 $ 91,000.00 $ - $ 136,195.00 $ - $ 800,000.00 $ 12,400.00 $ 1,039,595.00 Actual YTD October 2018 $ 51,000.00 $ - $ 136,195.00 $ - $ - $ 11,271.41 $ 198,466.41 General Capital-Expenses GIS/Computers Vehicles Equipment / Furniture Maintenance Capital/Infrastructure Other -Metra Transfer Totals Budget $ 8,500.00 $ 75,000.00 $ 209,000.00 $ - $ 3,235,000.00 $ 9,080.00 $ 3,536,580.00 Actual YTD October 2018 $ - $ 2,495.00 $ 13,051.12 $ - $ 197,371.73 $ - $ 212,917.85

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 $ 227,500.00 $ - $ - $ - $ - $ 122,595.00 $ 350,095.00 Actual YTD October 2018 $ 70,000.00 $ 121,495.00 $ - $ - $ - $ - $ 191,495.00 Water Capital - Expenses GIS/Computers Vehicles Equipment Maintenance Infrastructure Debt Service Totals Budget $ - $ - $ - $ - $ - $ 354,317.67 $ 354,317.67 Actual YTD October 2018 $ - $ - $ - $ - $ - $ 109,199.38 $ 109,199.38 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 $ 325,000.00 $ - $ - $ - $ - $ 9,010.00 $ 334,010.00 Actual YTD October 2018 $ 244,880.00 $ - $ - $ - $ - $ 3,500.00 $ 248,380.00 Sewer Capital - Expenses GIS/Computers Vehicles Equipment Maintenance Infrastructure Debt Svc and Misc. Totals Budget $ - $ - $ - $ - $ - $ 313,533.59 $ 313,533.59 Actual YTD October 2018 $ - $ - $ - $ - $ 23,520.00 $ 53,404.09 $ 76,924.09 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 $ 365,104.51 $ - $ - $ 37,345.00 $ 402,449.51 Actual YTD October 2018 $ 73,619.28 $ - $ - $ 6,149.74 $ 79,769.02 Water/Sewer Major Maintenance Capital - Expenses Maintenance Facilities Interfund Transfer Totals Budget $ - $ - $ 121,495.00 $ 121,495.00 Actual YTD October 2018 $ - $ - $ - $ -

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 $ 58,125.00 $ - $ - $ - $ 58,125.00 Actual YTD October 2018 $ 36,250.00 $ - $ - $ 684.85 $ 36,934.85 Interceptors - Expenses Debt Svc and Misc. Totals Budget $ 395,941.73 $ 395,941.73 Actual YTD October 2018 $ 70,392.84 $ 70,392.84 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 $ 196,802.25 $ - $ - $ - $ 50.00 $ 196,852.25 Actual YTD October 2018 $ 88,893.45 $ - $ - $ - $ 2,001.59 $ 90,895.04 Motor Fuel Tax - Expenses Consultants Road Maintenance Salt Stone Debt Service Totals Budget $ 15,550.00 $ 130,000.00 $ 75,000.00 $ 1,000.00 $ - $ 221,550.00 Actual YTD October 2018 $ - $ 7,750.00 $ - $ 1,243.35 $ - $ 8,993.35 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 $ - $ 166,600.00 $ - $ - $ - $ 25.00 $ 166,625.00 Actual YTD October 2018 $ - $ 100,519.36 $ - $ - $ - $ 866.71 $ 101,386.07 Home Rule Sales Tax - Expenses Consultants Road Maintenance Facilities Debt Svc & Misc. Interfund Transfer Totals Budget $ - $ - $ - $ 180,000.00 $ 180,000.00 Actual YTD October 2018 $ - $ - $ - $ - $ -

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 $ 91,000.00 $ - $ - $ - $ - $ - $ 91,000.00 Actual YTD October 2018 $ 47,000.00 $ - $ - $ - $ - $ 1.84 $ 47,001.84 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 $ 3,120.00 $ - $ - $ - $ - $ 9,080.00 $ 12,200.00 Actual YTD October 2018 $ 1,170.85 $ - $ - $ - $ - $ - $ 1,170.85 Commuter Parking Lot - Expenses Contract Services Communications Maintenance Supplies and Utilities Capital Outlay Debt Service Totals Budget $ - $ 2,000.00 $ 10,200.00 $ - $ - $ 12,200.00 Actual YTD October 2018 $ - $ 108.53 $ 1,569.26 $ - $ - $ 1,677.79

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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 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 0.7451 0.7882 0.8280 0.8978 0.9100 0.9060 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 $377,337.14 $370,158.53 $135,480.53 $145,508.27 $60,324.68 $135,938.05 June $213,080.90 $253,139.34 $455,740.31 $490,716.33 $591,672.51 $582,574.00 July $15,514.31 $6,470.54 $6,988.95 $20,677.22 $20,041.51 $18,612.17 August $49,759.09 $24,244.64 $22,480.55 $25,466.42 $26,162.23 $18,559.26 September $419,372.27 $517,807.27 $440,553.47 $548,472.77 $403,899.38 $594,739.14 October $77,989.03 -$28,561.65 $55,392.66 $7,165.21 $162,575.03 $5,008.98 November $1,849.94 $3,294.49 $5,899.83 $4,120.61 $17,578.24 $0.00 December $18,930.52 $14,195.71 $9,516.04 $8,086.56 $4,068.40 $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 $1,173,833.20 $1,160,748.87 $1,132,052.34 $1,250,213.39 $1,286,321.98 $1,355,431.60 FY Budget $1,175,315.00 $1,162,166.00 $1,134,191.00 $1,251,149.00 $1,292,309.00 $1,377,359.00 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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 May $26,290.67 $24,147.28 $23,125.50 $24,188.90 $20,759.00 $22,089.09 June $26,526.50 $25,189.82 $23,709.10 $23,634.36 $23,410.99 $24,385.79 July $30,674.28 $28,864.29 $27,873.60 $25,394.16 $25,990.11 $28,683.10 August $29,159.20 $26,867.12 $27,209.58 $27,408.28 $26,925.43 $27,644.83 September $26,905.73 $27,034.81 $26,347.88 $24,369.08 $24,201.88 $26,942.77 October $26,302.60 $26,677.84 $27,498.89 $22,442.66 $23,967.39 $0.00 November $25,210.62 $24,863.95 $24,125.28 $24,434.26 $25,237.02 $0.00 December $25,627.62 $24,175.81 $25,791.62 $22,746.52 $25,095.53 $0.00 January $25,312.68 $22,444.89 $23,873.81 $22,019.58 $22,073.75 $0.00 February $26,767.16 $27,121.34 $24,499.64 $22,108.18 $24,367.20 $0.00 March $23,408.95 $21,987.05 $21,966.67 $18,729.52 $21,300.18 $0.00 April $22,313.91 $19,293.00 $22,595.80 $18,943.47 $22,712.97 $0.00 Total $314,499.92 $298,667.20 $298,617.37 $276,418.97 $286,041.45 $129,745.58 FY Budget $295,000.00 $300,000.00 $290,000.00 $290,000.00 $290,000.00 $280,000.00 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.

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 2015-2016 Budget 100% of this tax goes to fund capital and infrastructure. History FY FY FY FY FY FY Month 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 May $17,870.75 $15,849.64 $14,183.72 $14,702.04 $14,338.55 $15,782.44 June $18,867.41 $16,696.49 $14,591.52 $17,041.98 $14,970.68 $15,847.10 July $21,874.62 $19,850.45 $18,056.78 $18,039.65 $16,977.56 $19,978.10 August $20,906.91 $17,941.09 $18,311.25 $17,713.11 $16,853.23 $18,894.80 September $18,041.64 $18,335.84 $17,001.81 $16,365.09 $15,624.90 $16,795.27 October $17,427.69 $17,367.07 $18,807.82 $14,569.67 $16,212.95 $0.00 November $16,527.32 $16,242.32 $15,903.85 $13,934.99 $17,168.59 $0.00 December $17,572.45 $15,060.97 $17,128.52 $13,891.46 $16,234.60 $0.00 January $16,972.25 $13,836.20 $14,969.31 $12,734.82 $14,107.91 $0.00 February $17,749.22 $16,145.55 $15,229.76 $13,966.88 $16,930.34 $0.00 March $14,454.03 $13,120.24 $12,575.03 $11,423.42 $13,814.97 $0.00 April $14,084.36 $11,752.90 $13,939.62 $12,292.68 $13,221.35 $0.00 Total $212,348.65 $192,198.76 $190,698.99 $176,675.79 $186,455.63 $87,297.71 FY Budget $190,000.00 $200,000.00 $190,000.00 $180,000.00 $190,000.00 $166,600.00 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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 Population 7051 7051 7051 7051 7051 7051 Rate per capita $97.06 $100.75 $102.29 $94.29 $90.99 $88.48 Month May $40,872.65 $39,694.85 $52,489.08 $45,972.00 $48,874.47 $44,674.15 June $62,598.79 $65,696.23 $74,059.00 $65,609.70 $64,654.90 $60,403.74 July $38,892.63 $38,324.37 $42,977.80 $38,207.16 $30,898.41 $44,340.28 August $37,942.78 $37,477.16 $40,933.87 $41,733.48 $36,445.36 $43,274.31 September $66,197.33 $66,870.30 $71,943.07 $61,670.84 $55,490.27 $67,256.18 October $43,828.45 $45,083.55 $47,436.28 $41,392.17 $41,761.29 $0.00 November $34,983.27 $33,899.99 $37,098.31 $37,500.25 $36,766.09 $0.00 December $64,783.22 $57,437.82 $69,607.25 $60,629.67 $53,581.49 $0.00 January $68,751.53 $85,697.60 $76,172.03 $70,122.12 $77,558.91 $0.00 February $39,268.01 $37,385.35 $44,098.38 $36,702.35 $38,990.73 $0.00 March $68,668.42 $76,397.87 $68,234.24 $70,779.50 $59,871.97 $0.00 April $106,571.76 $126,393.35 $96,175.14 $94,504.18 $96,704.96 $0.00 Total $673,358.84 $710,358.44 $721,224.45 $664,823.42 $641,598.85 $259,948.66 FY Budget $557,029.00 $635,255.00 $689,587.80 $740,355.00 $712,151.00 $675,485.80 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.

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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 Population 7051 7051 7051 7051 7051 7051 Rate per capita $17.23 $19.87 $22.95 $24.44 $26.18 $27.44 Month May $8,949.49 $10,913.79 $13,272.34 $14,240.35 $15,793.26 $16,680.43 June $9,821.95 $10,061.26 $13,027.95 $13,870.31 $13,562.38 $14,558.15 July $8,673.40 $10,689.80 $12,409.39 $13,496.80 $13,664.56 $15,874.59 August $11,519.41 $11,931.95 $13,997.22 $15,222.41 $14,452.97 $17,000.99 September $9,909.90 $10,174.54 $12,977.39 $12,114.88 $13,836.81 $16,492.25 October $9,259.54 $11,018.61 $11,858.30 $13,207.22 $14,715.16 $0.00 November $9,989.82 $13,369.95 $13,634.34 $13,576.51 $15,507.75 $0.00 December $10,720.73 $12,650.02 $13,731.06 $14,806.93 $15,399.99 $0.00 January $10,092.81 $12,026.47 $13,531.60 $14,375.76 $17,839.12 $0.00 February $15,879.85 $18,229.22 $19,350.20 $22,339.00 $22,563.42 $0.00 March $8,420.24 $6,449.48 $11,888.79 $12,904.78 $13,430.97 $0.00 April $8,266.20 $12,588.26 $12,118.66 $12,144.76 $13,812.27 $0.00 Total $121,503.34 $140,103.35 $161,797.24 $172,299.71 $184,578.66 $80,606.41 FY Budget $114,931.30 $117,500.00 $125,507.80 $156,532.00 $178,390.30 $185,441.30 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, 2011. 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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 May $16,270.32 $14,222.35 $13,250.80 $22,057.90 $13,209.91 $12,400.76 June $15,108.87 $10,149.82 $11,183.04 $19,807.18 $11,269.10 $10,619.85 July $14,350.84 $12,585.74 $11,733.56 $20,249.56 $12,392.68 $11,436.21 August $13,521.85 $12,258.39 $11,901.05 $20,909.30 $11,679.24 $10,988.54 September $14,319.52 $12,987.18 $22,995.63 $19,593.85 $11,148.97 $10,384.60 October $13,438.69 $12,460.40 $22,210.56 $12,679.35 $11,454.85 $0.00 November $13,945.76 $11,787.78 $21,742.83 $12,496.90 $11,198.95 $0.00 December $14,866.80 $12,187.88 $22,133.21 $12,069.28 $11,067.78 $0.00 January $13,652.74 $11,125.73 $20,104.28 $11,947.13 $10,487.57 $0.00 February $14,360.29 $13,250.04 $22,479.26 $13,143.65 $11,111.50 $0.00 March $14,427.45 $12,042.55 $21,129.60 $11,913.05 $10,333.44 $0.00 April $12,133.16 $11,515.43 $20,383.91 $11,614.55 $10,258.76 $0.00 Total $170,396.29 $146,573.29 $221,247.73 $188,481.70 $135,612.75 $55,829.96 FY Budget $210,000.00 $180,000.00 $120,000.00 $120,000.00 $240,000.00 $150,000.00 External Factors Telecommunications tax is starting to experience reductions due to elimination of land lines and reduced cell pricing packages.

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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 May $7,069.79 $5,582.02 $6,775.66 $5,026.52 $5,462.78 $5,732.00 June $6,260.39 $5,278.24 $5,953.22 $4,860.94 $6,762.92 $5,838.24 July $5,352.92 $5,993.38 $6,231.70 $4,761.98 $5,866.20 $5,705.28 August $5,477.84 $5,642.42 $6,033.90 $4,739.58 $6,937.42 $4,849.58 September $4,938.16 $5,225.57 $6,194.46 $4,770.00 $7,065.84 $5,584.02 October $6,362.48 $5,213.07 $5,697.52 $4,763.42 $6,039.44 $0.00 November $6,129.77 $4,867.40 $5,266.88 $4,254.08 $4,197.68 $0.00 December $5,866.78 $4,935.18 $5,712.02 $4,563.58 $5,033.82 $0.00 January $5,339.14 $5,709.78 $4,993.68 $3,912.90 $4,822.70 $0.00 February $4,724.96 $5,452.70 $4,888.00 $4,482.94 $4,347.12 $0.00 March $5,249.74 $5,956.08 $5,634.68 $5,486.10 $5,589.40 $0.00 April $5,043.42 $5,477.16 $5,525.90 $5,513.52 $5,002.96 $0.00 Total Revenue $67,815.39 $65,333.00 $68,907.62 $57,135.56 $67,128.28 $27,709.12 FY Budget $64,000.00 $60,000.00 $60,000.00 $60,000.00 $58,000.00 $65,000.00 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 2010. This tax was increased to be the equivalent of a 5% tax effective 5/1/2011. History FY FY FY FY FY FY Month 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 May $19,517.62 $18,842.69 $16,976.27 $27,360.02 $32,951.89 $29,914.97 June $21,669.86 $22,534.51 $21,886.96 $27,689.73 $20,432.32 $29,213.80 July $24,830.90 $26,668.20 $19,746.89 $31,607.61 $29,729.63 $33,633.48 August $27,277.33 $30,591.65 $29,485.29 $35,068.17 $33,425.22 $38,414.80 September $29,569.69 $25,711.56 $35,530.33 $36,840.82 $30,617.49 $34,240.66 October $21,050.78 $24,699.42 $30,048.12 $33,164.59 $26,444.39 $37,883.06 November $20,177.38 $17,487.39 $23,048.69 $24,562.24 $24,955.73 $0.00 December $26,674.05 $19,114.10 $19,622.26 $21,369.70 $21,990.05 $0.00 January $29,376.32 $24,188.35 $27,497.44 $24,969.61 $23,954.60 $0.00 February $30,935.42 $31,727.89 $40,138.88 $34,729.34 $36,474.53 $0.00 March $23,714.20 $23,908.77 $29,105.06 $31,802.09 $35,726.74 $0.00 April $17,185.00 $20,391.63 $18,125.01 $19,442.43 $22,606.88 $0.00 Total $291,978.55 $285,866.16 $311,211.20 $348,606.35 $339,309.47 $203,300.77 FY Budget $265,000.00 $270,000.00 $285,000.00 $285,000.00 $300,150.00 $308,850.00 External Factors Temperatures in Manhattan along with rain, have an impact of the amount of electricity consumed.

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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 May $4,488.50 $7,453.57 $4,953.85 $5,709.35 $3,715.11 $8,914.80 June $1,564.81 $3,421.53 $3,175.55 $3,747.63 $4,929.62 $2,279.65 July $1,395.32 $1,162.10 $2,223.68 $1,556.36 $1,590.06 $1,540.63 August $1,577.70 $1,849.06 $1,185.43 $1,536.64 $2,048.89 $1,982.38 September $1,529.87 $1,532.76 $1,530.34 $1,584.15 $1,389.97 $1,302.64 October $2,536.39 $1,661.14 $1,423.75 $1,434.58 $1,837.09 $1,827.85 November $5,691.39 $2,523.45 $2,296.02 $2,003.38 $1,937.08 $0.00 December $11,216.65 $4,010.22 $2,855.31 $4,235.36 $7,093.44 $0.00 January $14,773.02 $13,034.30 $8,666.32 $8,459.35 $9,373.48 $0.00 February $14,016.95 $12,632.76 $12,491.35 $15,240.02 $17,448.87 $0.00 March $12,618.99 $8,903.21 $7,905.85 $7,627.58 $12,617.26 $0.00 April $7,453.57 $15,551.68 $12,069.75 $11,629.34 $10,489.21 $0.00 Total $78,863.16 $73,735.78 $60,777.20 $64,763.74 $74,470.08 $17,847.95 FY Budget $50,000.00 $60,000.00 $62,500.00 $70,000.00 $72,500.00 $66,250.00 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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 New Home Permits 47 48 70 102 103 71 Occupancies 43 49 64 78 102 36 Month May $2,300.75 $28,166.60 $15,916.47 $20,771.43 $33,797.52 $23,089.88 June $4,643.05 $12,388.54 $20,034.80 $12,108.51 $19,424.53 $13,907.95 July $8,423.40 $21,083.64 $11,581.13 $13,366.71 $9,706.05 $18,536.56 August $3,959.10 $15,556.16 $14,424.59 $16,463.32 $18,029.52 $19,421.88 September $8,843.40 $15,384.66 $7,102.74 $15,098.29 $14,524.63 $13,770.06 October $9,243.79 $14,428.70 $14,558.26 $18,514.59 $17,096.85 $18,291.39 November $5,391.80 $4,349.46 $15,807.32 $13,538.34 $14,640.94 $0.00 December $5,478.35 $3,563.44 $5,400.63 $14,816.66 $9,044.85 $0.00 January $8,641.90 $2,332.12 $2,260.26 $7,544.15 $11,687.90 $0.00 February $8,758.04 $6,054.38 $8,969.93 $17,826.62 $10,627.80 $0.00 March $1,601.65 $11,309.50 $27,773.60 $20,348.10 $18,490.09 $0.00 April $19,037.78 $10,462.67 $19,352.95 $19,932.77 $36,656.66 $0.00 Total $86,323.01 $145,079.87 $163,182.68 $190,329.49 $213,727.34 $107,017.72 FY Budget $51,700.00 $158,901.00 $190,500.00 $218,250.00 $268,250.00 $236,800.00 External Factors Availability of lots in the Village and advertising of local builders

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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 Population 7051 7051 7051 7051 7051 7051 Rate per capita $27.25 $24.51 $25.22 $25.43 $27.55 $25.21 Month May $17,930.04 $18,251.19 $15,397.70 $16,046.76 $15,437.96 $16,141.62 June $12,306.66 $13,724.92 $9,993.99 $15,936.81 $15,652.57 $14,860.28 July $14,434.74 $15,385.20 $17,786.37 $10,050.31 $12,430.11 $13,618.75 August $16,950.57 $10,447.13 $17,137.03 $16,131.73 $16,298.39 $15,984.15 September $27,187.60 $14,202.88 $11,539.63 $15,319.83 $15,394.61 $15,413.28 October $15,404.13 $15,286.23 $14,993.47 $13,522.92 $13,607.74 $12,875.37 November $13,287.39 $15,494.10 $17,365.06 $15,654.42 $15,579.83 $0.00 December $17,644.07 $17,756.05 $15,913.35 $15,949.90 $23,344.17 $0.00 January $15,547.94 $16,687.33 $15,370.25 $16,726.90 $23,047.23 $0.00 February $14,319.46 $12,667.18 $15,490.54 $15,900.72 $15,951.24 $0.00 March $11,259.30 $6,498.31 $13,322.56 $15,160.39 $13,819.48 $0.00 April $12,998.81 $16,399.18 $13,508.10 $12,926.22 $13,699.29 $0.00 Total $189,270.71 $172,799.70 $177,818.05 $179,326.91 $194,262.62 $88,893.45 FY Budget $190,275.00 $210,895.50 $231,241.30 $241,818.00 $196,802.25 $196,802.25 Add'l MFT Funds not Included above: * High Growth Funding $15,197.00 $15,223.00 $15,232.00 $15,239.00 $14,933.00 $0.00 * **Capital Bill Program $29,951.00 $29,951.00 $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 2010-2014. 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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 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 169,115,086 158,083,429 186,143,311 173,343,884 180,618,653 104,992,444 FY Gallons Pumped 234,267,465 200,320,267 212,498,229 203,094,925 200,492,168 108,311,952 Total Revenues $769,473.64 $738,249.61 $897,210.76 $847,651.59 $895,868.52 $529,161.92 FY Budget $729,600.00 $750,400.00 $824,500.00 $793,600.00 $856,239.00 $856,438.24 External Factors Rain and temperature weather during summer months. **Enbridge filled tank May/June 2015

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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 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 159,020,252 154,429,731 156,859,254 164,787,296 170,188,707 94,736,700 FY mg Treated 313,900,000 349,400,000 392,700,000 427,200,000 348,700,000 139,100,000 Total Revenues $644,032.02 $642,427.68 $674,494.79 $718,472.61 $753,935.97 $426,315.15 FY Budget $646,000.00 $654,690.00 $688,896.00 $645,840.00 $691,583.20 $692,930.85 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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 May $25,798.93 $26,915.15 $28,460.31 $29,335.50 $30,692.96 $32,295.02 June $25,778.27 $26,892.71 $28,228.84 $29,403.59 $30,757.87 $32,311.00 July $25,869.67 $26,973.19 $28,350.87 $29,457.27 $30,793.12 $32,528.47 August $25,889.92 $26,932.83 $28,684.07 $29,549.71 $31,179.05 $32,891.66 September $26,036.39 $27,004.46 $28,152.95 $29,697.21 $31,148.17 $32,315.32 October $26,016.36 $27,074.62 $28,429.75 $29,767.40 $31,325.32 $32,772.81 November $26,051.73 $27,075.57 $28,668.71 $29,873.96 $31,314.43 $0.00 December $26,120.67 $27,274.52 $28,611.28 $29,939.91 $31,440.77 $0.00 January $26,181.97 $27,215.90 $28,693.84 $30,003.82 $31,561.74 $0.00 February $26,179.11 $27,231.35 $28,730.81 $30,068.73 $31,535.65 $0.00 March $26,189.07 $27,298.03 $28,815.65 $30,115.97 $31,590.80 $0.00 April $27,036.23 $36,235.13 $28,819.27 $30,070.42 $31,694.67 $0.00 Total $313,148.32 $334,123.46 $342,646.35 $357,283.49 $375,034.55 $195,114.28 FY Budget $295,876.72 $305,040.00 $311,067.00 $316,110.00 $349,378.08 $365,104.51 External Factors Increases are due to new users and annual rate escalator.

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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 May $3,689.52 $4,707.25 $9,147.09 $5,454.40 $10,298.51 $3,926.97 June $8,884.52 $6,055.44 $10,830.16 $6,562.26 $9,226.17 $12,255.41 July $9,112.48 $4,755.95 $8,065.95 $5,454.09 $5,772.19 $9,645.51 August $6,134.48 $4,683.16 $8,627.46 $7,968.58 $9,375.36 $9,090.79 September $5,612.47 $5,286.55 $8,611.35 $6,746.37 $5,738.28 $8,979.09 October $4,254.87 $4,911.50 $4,418.11 $15,907.90 $9,435.64 $5,499.49 November $5,025.99 $3,733.87 $5,585.08 $13,650.52 $8,001.27 $0.00 December $12,260.37 $7,383.44 $8,821.63 $14,831.99 $12,672.74 $0.00 January $15,278.08 $11,610.88 $12,114.97 $8,922.66 $16,741.68 $0.00 February $19,894.22 $15,858.38 $8,233.88 $6,672.20 $23,876.87 $0.00 March $10,995.05 $11,062.50 $7,295.73 $10,298.92 $11,017.30 $0.00 April $2,117.62 $7,714.06 $5,287.63 $13,734.83 $13,096.39 $0.00 Total $103,259.67 $87,762.98 $97,039.04 $116,204.72 $135,252.40 $49,397.26 FY Budget $78,600.00 $92,800.00 $95,600.00 $100,600.00 $100,600.00 $100,600.00 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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 May $0.00 $0.00 (2,812.00) $0.00 $0.00 $0.00 June $13,335.00 $10,200.96 $1,056.25 $7,212.31 $1,757.50 $33,361.06 July $0.00 $0.00 $7,017.21 $0.00 $28,355.31 $0.00 August $9,356.75 $12,009.06 $17,375.81 $13,760.25 $9,191.81 $20,190.31 September $37,822.50 $15,817.59 $0.00 $9,426.22 $15,561.43 $13,063.00 October $0.00 $11,580.95 $5,797.00 $18,036.88 $601.25 $27,522.32 November $18,053.33 $13,894.12 $12,872.73 $0.00 $15,082.44 $0.00 December $0.00 $3,365.00 $962.50 $22,476.87 $2,679.00 $0.00 January $12,162.75 $11,251.19 $5,985.00 $6,238.50 $6,365.00 $0.00 February $15,384.24 $2,693.75 $13,909.48 $46.25 $16,219.14 $0.00 March $6,820.97 $740.00 $0.00 $12,421.25 $25,178.02 $0.00 April $11,621.17 $29,774.20 $31,683.00 $16,053.31 $45,476.14 $0.00 Total $124,556.71 $111,326.82 $93,846.98 $105,671.84 $166,467.04 $94,136.69 FY Budget $148,750.00 $134,250.00 $131,250.00 $120,250.00 $85,750.00 $94,750.00 External Factors Lawsuits, labor issues and contract status, and other items requiring legal review.

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 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 May $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 June $0.00 $10,200.96 $120.00 $0.00 $0.00 $10,536.00 July $0.00 $0.00 $23,669.25 $0.00 $2,225.00 $5,347.75 August $9,547.50 $12,009.06 $0.00 $14,179.75 $1,625.00 $1,725.00 September $12,443.23 $15,817.59 $4,853.00 $2,025.00 $1,675.00 $3,462.32 October $0.00 $11,580.95 $0.00 $6,619.96 $4,675.00 $2,025.00 November $0.00 $13,894.12 $15,757.50 $1,575.00 $28,444.54 $0.00 December -$3,901.25 $3,365.00 $4,595.50 $500.00 $13,599.50 $0.00 January $15,324.50 $11,251.19 $8,710.00 $1,650.00 $13,180.75 $0.00 February $7,606.25 $2,693.75 $21,203.00 $1,000.00 $9,369.25 $0.00 March -$2,550.00 $740.00 $45,585.06 $61,992.00 $18,121.75 $0.00 April $9,605.00 $35,194.39 $19,435.25 $0.00 $15,347.75 $0.00 Total $48,075.23 $116,747.01 $143,928.56 $89,541.71 $108,263.54 $23,096.07 FY Budget $107,125.00 $134,250.00 $87,250.00 $117,250.00 $117,250.00 $140,550.00 External Factors Misc engineering items and questions from elected officials, staff, taxpayers, and prospective businesses.

2018-2019 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 25 25 25 25 20 0 0 0 0 0 0 0 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 5 5 5 5 5 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 5 5 5 5 5 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 5 5 5 5 5 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

Mia Entertainment Group, Inc d/b/a Betsy's No. Machines 5 5 5 5 0 0 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 5 5 5 5 5 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 2017-2018 $4,776 $4,232 $4,497 $4,649 $4,134 $4,520 $4,255 $5,848 $5,280 $5,451 $6,743 $7,171 $61,556 2016-2017 $2,795 $2,620 $3,415 $3,348 $3,530 $3,833 $3,574 $3,688 $3,439 $3,782 $4,009 $3,893 $41,924 2015-2016 $2,590 $1,863 $2,211 $2,134 $1,595 $1,553 $2,101 $2,460 $2,295 $1,917 $2,683 $1,829 $25,231 2014-2015 $1,718 $1,479 $1,435 $1,902 $2,097 $2,447 $2,378 $2,490 $2,295 $2,269 $1,979 $2,103 $24,591 2013-2014 $1,846 $1,773 $1,578 $1,191 $1,317 $1,209 $1,323 $1,667 $1,570 $1,427 $1,876 $1,548 $18,325 2012-2013 $0 $0 $0 $0 $0 $0 $588 $1,275 $1,581 $1,373 $1,942 $1,535 $8,294

VILLAGE OF MANHATTAN INVESTMENT REPORT As of September 30, 2018 INTEREST MATURITY MONEY MARKET ACCOUNTS FUND BALANCE RATE BANK DATE GENERAL 01 $ 760,474.54 0.00% FNB OF MANHATTAN PAYROLL 01 $ 115,855.68 0.00% FNB OF MANHATTAN E-PAY INTERNET PAYMENTS 01 $ 203,571.45 2.17% ILLINOIS FUNDS GENERAL FUND 01 $ 2,298,027.15 2.17% ILLINOIS FUNDS GENERAL FUND 01 $ 13,121.69 0.00% FNB OF MANHATTAN GENERAL FUND 01 $ 141.04 2.11% IMET-CONVENIENCE FUND GENERAL FUND 01 $ 1,025,776.03 2.07% HARRIS BANK HOME RULE SALES TAX FUND 10 $ 170,768.58 2.17% ILLINOIS FUNDS CAPITAL FUND 11 $ 1,100,363.70 2.17% ILLINOIS FUNDS CAPITAL FUND 11 $ 295,171.80 2.17% ILLINOIS FUNDS CAPITAL FUND 11 $ 365.91 2.11% IMET-CONVENIENCE FUND CAPITAL FUND 11 $ 1,024,760.60 2.07% HARRIS BANK FACILITIES FUND 12 $ 192.66 2.17% ILLINOIS FUNDS MFT FUND 20 $ 240,100.05 2.17% ILLINOIS FUNDS. SEWER/WATER CAPITAL 53 $ 6,520.78 2.17% ILLINOIS FUNDS BOND RESERVE 90 $ 22.18 2.11% IMET-CONVENIENCE FUND CERTIFICATES OF DEPOSIT GENERAL FUND 1 $ 256,798.71 1.42% IAA CREDIT UNION 1/25/2019 CAPITAL FUND 11 $ 861,436.89 2.00% FNB OF MANHATTAN 3/7/2020 CAPITAL FUND 11 $ 244,334.58 2.20% IAA CREDIT UNION 8/19/2020 CAPITAL FUND 11 $ 252,536.93 0.60% FNB OF MANHATTAN 1/15/2019 CAPITAL FUND 11 $ 240,000.00 1.45% MERCHANTS & MANUF. 1/30/2019 ENTERPRISE BOND RESERVE 55 $ 425,000.00 2.00% FNB OF MANHATTAN 7/30/2020 GO BOND RESERVE 90 $ 489,702.57 2.00% FNB OF MANHATTAN 3/3/2020 GO BOND RESERVE 90 $ 147,193.95 0.55% FNB OF MANHATTAN 1/27/2019 TOTAL $ 10,172,237.47

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 1 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-02-480-005 Misc Income 0.00 0.00 1,000.00 0.00 1,000.00 1,000.00 TOTAL Misc 0.00 0.00 1,000.00 0.00 1,000.00 1,000.00 TOTAL REVENUES: Elected Officials 0.00 0.00 1,000.00 0.00 1,000.00 1,000.00 Administration REVENUES Property Taxes 01-10-401-001 Real Estate Tax-Corpo 27,359.00 5,008.98 1,377,359.00 1,355,431.60 1,377,359.00 21,927.40 TOTAL Property Taxes 27,359.00 5,008.98 1,377,359.00 1,355,431.60 1,377,359.00 21,927.40 State Shared Taxes 01-10-402-001 State Sales Tax 23,333.33 26,942.77 140,000.02 152,458.55 280,000.00 127,541.45 01-10-402-005 State Income Tax 62,542.37 67,256.18 375,254.22 356,653.62 750,508.44 393,854.82 01-10-402-006 State Use Tax 15,453.44 16,492.25 92,720.66 94,418.68 185,441.30 91,022.62 01-10-402-007 State Personal Prop T 375.00 640.98 2,250.00 2,329.85 4,500.00 2,170.15 01-10-402-008 State Gaming Tax 4,283.33 7,540.04 25,700.02 41,425.11 51,400.00 9,974.89 TOTAL State Shared Taxes 105,987.47 118,872.22 635,924.92 647,285.81 1,271,849.74 624,563.93 Village Taxes 01-10-405-001 Telecommunication Tax 12,500.00 10,384.60 75,000.00 66,088.72 150,000.00 83,911.28 01-10-405-002 Fuel Tax 5,416.67 9,438.88 32,500.02 32,715.68 65,000.00 32,284.32 01-10-405-003 Electric Use Tax 25,737.50 37,883.06 154,425.00 203,300.77 308,850.00 105,549.23 01-10-405-005 Franchise Fees 725.00 2,674.17 4,350.00 6,000.39 8,700.00 2,699.61 01-10-405-006 Natural Gas Tax 5,520.83 1,827.85 33,125.02 17,847.95 66,250.00 48,402.05 TOTAL Village Taxes 49,900.00 62,208.56 299,400.04 325,953.51 598,800.00 272,846.49 Licenses & Permits 01-10-425-001 Liquor License 562.50 0.00 3,375.00 2,700.00 6,750.00 4,050.00 01-10-425-005 Business License 70.83 10.00 425.02 60.00 850.00 790.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 2 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 633.33 10.00 3,800.02 2,760.00 7,600.00 4,840.00 Misc. 01-10-480-005 Misc Income 416.67 2,197.54 2,500.02 3,181.62 5,000.00 1,818.38 01-10-480-100 Grant Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc. 416.67 2,197.54 2,500.02 3,181.62 5,000.00 1,818.38 Pass through 01-10-499-999 Developer Pass throug 0.00 (16,397.52) 0.00 (32,133.76) 0.00 32,133.76 TOTAL Pass through 0.00 (16,397.52) 0.00 (32,133.76) 0.00 32,133.76 TOTAL REVENUES: Administration 184,296.47 171,899.78 2,318,984.00 2,302,478.78 3,260,608.74 958,129.96 Finance REVENUES Misc 01-11-480-001 Interest Income 1,250.00 6,266.20 7,500.00 36,894.36 15,000.00 (21,894.36) TOTAL Misc 1,250.00 6,266.20 7,500.00 36,894.36 15,000.00 (21,894.36) TOTAL REVENUES: Finance 1,250.00 6,266.20 7,500.00 36,894.36 15,000.00 (21,894.36) Development/Building REVENUES Licenses & Permits 01-12-425-100 Building Permits 19,733.33 18,291.39 118,400.02 107,017.72 236,800.00 129,782.28 01-12-425-105 Grading Plan Permit F 1,516.67 2,399.96 9,100.02 9,612.19 18,200.00 8,587.81 01-12-425-125 Development Fees 125.00 0.00 750.00 690.00 1,500.00 810.00 01-12-425-150 Contractor Registrati 2,083.33 3,900.00 12,500.02 17,800.00 25,000.00 7,200.00 TOTAL Licenses & Permits 23,458.33 24,591.35 140,750.06 135,119.91 281,500.00 146,380.09 Misc 01-12-480-005 Misc Income 375.00 0.00 2,250.00 775.00 4,500.00 3,725.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 3 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-12-480-100 Grant Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc 375.00 0.00 2,250.00 775.00 4,500.00 3,725.00 TOTAL REVENUES: Development/Building 23,833.33 24,591.35 143,000.06 135,894.91 286,000.00 150,105.09 Police REVENUES Real Estate Tax - Pension 01-16-401-002 Real Estate Taxes-Pen 55,000.00 0.00 442,000.00 441,216.80 450,000.00 8,783.20 TOTAL Real Estate Tax - Pension 55,000.00 0.00 442,000.00 441,216.80 450,000.00 8,783.20 Charges for Services 01-16-420-001 Police Services 375.00 50.00 2,250.00 1,410.00 4,500.00 3,090.00 TOTAL Charges for Services 375.00 50.00 2,250.00 1,410.00 4,500.00 3,090.00 Copies 01-16-422-005 Police Reports 20.83 0.00 125.02 177.50 250.00 72.50 TOTAL Copies 20.83 0.00 125.02 177.50 250.00 72.50 Penalties & Fines 01-16-426-001 Police Fines-Will Cou 2,500.00 0.00 15,000.00 13,462.45 30,000.00 16,537.55 01-16-426-005 Village Ordinance Fin 4,166.67 3,680.95 25,000.02 24,978.55 50,000.00 25,021.45 01-16-426-006 Administrative Tow 1,666.67 500.00 10,000.02 5,000.00 20,000.00 15,000.00 TOTAL Penalties & Fines 8,333.34 4,180.95 50,000.04 43,441.00 100,000.00 56,559.00 Misc 01-16-480-005 Misc Income 416.67 13.16 2,500.02 2,788.16 5,000.00 2,211.84 01-16-480-100 Grant Proceeds 33.33 0.00 200.02 2,801.00 400.00 (2,401.00) TOTAL Misc 450.00 13.16 2,700.04 5,589.16 5,400.00 (189.16)

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 4 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 64,179.17 4,244.11 497,075.10 491,834.46 560,150.00 68,315.54 Police Commission REVENUES Charges for Services 01-17-423-002 Police Applications 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Charges for Services 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES: Police Commission 0.00 0.00 0.00 0.00 0.00 0.00 Emergency Services REVENUES Misc 01-18-480-005 Misc Income 125.00 0.00 750.00 1,000.00 1,500.00 500.00 TOTAL Misc 125.00 0.00 750.00 1,000.00 1,500.00 500.00 TOTAL REVENUES: Emergency Services 125.00 0.00 750.00 1,000.00 1,500.00 500.00 Public Works REVENUES Taxes 01-19-401-005 Real Estate Tax-Road 4,000.00 175.29 24,000.00 47,433.91 48,000.00 566.09 TOTAL Taxes 4,000.00 175.29 24,000.00 47,433.91 48,000.00 566.09 Misc 01-19-480-001 Interest Income 0.00 0.00 0.00 11.53 0.00 (11.53) 01-19-480-005 Misc Income 375.00 220.00 2,250.00 2,521.96 4,500.00 1,978.04 01-19-480-010 Scrap Income 0.00 0.00 0.00 0.00 0.00 0.00 01-19-480-100 Grant Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc 375.00 220.00 2,250.00 2,533.49 4,500.00 1,966.51 TOTAL REVENUES: Public Works 4,375.00 395.29 26,250.00 49,967.40 52,500.00 2,532.60

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 5 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-02-501-004 Salaries-Elected Offi 3,875.00 23,250.00 23,250.00 23,250.00 46,500.00 23,250.00 TOTAL Salaries 3,875.00 23,250.00 23,250.00 23,250.00 46,500.00 23,250.00 Insurance & Benefits 01-02-505-051 FICA 240.25 1,441.50 1,441.50 1,441.50 2,883.00 1,441.50 01-02-505-052 Medicare 56.19 337.13 337.14 337.13 674.25 337.12 01-02-505-101 IMRF Contributions 40.47 244.80 242.82 244.80 485.60 240.80 TOTAL Insurance & Benefits 336.91 2,023.43 2,021.46 2,023.43 4,042.85 2,019.42 Professional Development 01-02-506-001 Training 0.00 2,401.67 2,000.00 4,571.67 2,000.00 (2,571.67) 01-02-506-005 Meeting Expenses 100.00 223.14 6,400.00 651.70 7,000.00 6,348.30 01-02-506-100 Dues & Subscriptions 750.00 0.00 4,500.00 1,642.30 9,000.00 7,357.70 TOTAL Professional Development 850.00 2,624.81 12,900.00 6,865.67 18,000.00 11,134.33 Communications 01-02-515-001 Telephone/Data Expens 66.67 63.33 400.02 316.83 800.00 483.17 TOTAL Communications 66.67 63.33 400.02 316.83 800.00 483.17 Operating 01-02-530-001 Supplies 91.67 0.00 550.02 598.63 1,100.00 501.37 01-02-530-500 Beautification/Decora 125.00 199.95 750.00 681.30 1,500.00 818.70 01-02-530-700 Special Events 708.33 689.95 4,250.02 6,961.63 8,500.00 1,538.37 01-02-530-901 Misc Expenses 0.00 196.85 0.00 358.17 0.00 (358.17) TOTAL Operating 925.00 1,086.75 5,550.04 8,599.73 11,100.00 2,500.27 TOTAL EXPENSES: Elected Officials 6,053.58 29,048.32 44,121.52 41,055.66 80,442.85 39,387.19 Administration EXPENSES

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 6 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-10-501-001 Salaries 8,268.20 4,056.16 49,609.21 41,986.33 99,218.41 57,232.08 01-10-501-500 Overtime 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Salaries 8,268.20 4,056.16 49,609.21 41,986.33 99,218.41 57,232.08 Insurance & Benefits 01-10-505-001 Employee Insurance 1,485.86 634.22 8,915.16 5,274.72 17,830.28 12,555.56 01-10-505-050 Unemployment 22.74 0.00 136.48 71.50 272.92 201.42 01-10-505-051 FICA 512.63 251.76 3,075.78 2,688.06 6,151.54 3,463.48 01-10-505-052 Medicare 119.89 58.85 719.34 628.38 1,438.67 810.29 01-10-505-101 IMRF Contributions 1,003.76 500.79 6,022.56 5,182.51 12,045.07 6,862.56 TOTAL Insurance & Benefits 3,144.88 1,445.62 18,869.32 13,845.17 37,738.48 23,893.31 Professional Development 01-10-506-001 Training 62.50 0.00 375.00 399.38 750.00 350.62 01-10-506-005 Meeting Expenses 208.33 175.75 1,250.02 406.81 2,500.00 2,093.19 01-10-506-100 Dues & Subscriptions 250.00 0.00 1,500.00 715.48 3,000.00 2,284.52 TOTAL Professional Development 520.83 175.75 3,125.02 1,521.67 6,250.00 4,728.33 Professional Services 01-10-510-001 Legal 4,166.67 9,576.00 25,000.02 26,833.50 50,000.00 23,166.50 01-10-510-002 Legal Special Project 0.00 5,738.00 0.00 40,678.25 0.00 (40,678.25) TOTAL Professional Services 4,166.67 15,314.00 25,000.02 67,511.75 50,000.00 (17,511.75) Communications 01-10-515-001 Telephone/Data Expens 1,541.67 1,351.51 9,250.02 8,501.20 18,500.00 9,998.80 01-10-515-005 Printing 266.67 828.88 1,600.02 913.88 3,200.00 2,286.12 01-10-515-010 Publishing 183.33 277.10 1,100.02 277.10 2,200.00 1,922.90 01-10-515-020 Codification 150.00 91.00 900.00 227.00 1,800.00 1,573.00 01-10-515-040 Other Professional Fe 0.00 75.20 0.00 0.00 0.00 0.00 01-10-515-050 Postage 291.67 1,340.49 1,750.02 2,914.24 3,500.00 585.76

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 7 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 2,433.34 3,964.18 14,600.08 12,833.42 29,200.00 16,366.58 Maintenance 01-10-520-002 Facilities Maintenanc 3,750.00 3,670.00 22,500.00 22,087.80 45,000.00 22,912.20 TOTAL Maintenance 3,750.00 3,670.00 22,500.00 22,087.80 45,000.00 22,912.20 Contractual Services 01-10-525-001 Fuel 0.00 0.00 0.00 176.98 0.00 (176.98) 01-10-525-006 Pace 208.33 0.00 1,250.02 3,387.86 2,500.00 (887.86) 01-10-525-100 Village Insurance 4,171.79 1,687.20 25,030.74 12,010.64 50,061.48 38,050.84 01-10-525-900 Village Tax Refunds 6,185.42 69,736.00 37,112.52 71,652.73 74,225.00 2,572.27 TOTAL Contractual Services 10,565.54 71,423.20 63,393.28 87,228.21 126,786.48 39,558.27 Operating 01-10-530-001 Supplies 1,500.00 0.00 9,000.00 2,951.22 18,000.00 15,048.78 01-10-530-010 Gas 41.67 0.00 250.02 0.00 500.00 500.00 01-10-530-500 Beautification/Decora 0.00 (125.00) 0.00 0.00 0.00 0.00 01-10-530-801 Contingency 4,100.00 0.00 4,100.00 0.00 4,100.00 4,100.00 01-10-530-810 Reserve/Fund Balance 0.00 0.00 0.00 0.00 0.00 0.00 01-10-530-901 Misc Expenses 208.33 0.00 1,250.02 289.98 2,500.00 2,210.02 TOTAL Operating 5,850.00 (125.00) 14,600.04 3,241.20 25,100.00 21,858.80 Other Financing Uses 01-10-599-901 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Other Financing Uses 0.00 0.00 0.00 0.00 0.00 0.00 Transfers 01-10-999-900 Interfund Permanent T 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Transfers 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENSES: Administration 38,699.46 99,923.91 211,696.97 250,255.55 419,293.37 169,037.82

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 8 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-11-501-001 Salaries 9,724.33 4,475.04 58,346.01 49,469.52 116,691.99 67,222.47 01-11-501-500 Overtime 8.33 38.37 50.02 70.26 100.00 29.74 TOTAL Salaries 9,732.66 4,513.41 58,396.03 49,539.78 116,791.99 67,252.21 Insurance & Benefits 01-11-505-001 Employee Insurance 2,180.66 264.60 13,083.96 1,853.43 26,167.92 24,314.49 01-11-505-050 Unemployment 36.43 0.00 218.60 58.74 437.18 378.44 01-11-505-051 FICA 603.43 276.36 3,620.58 3,033.33 7,241.10 4,207.77 01-11-505-052 Medicare 141.12 64.63 846.76 709.31 1,693.48 984.17 01-11-505-101 IMRF Contributions 1,178.61 551.23 7,071.67 6,060.65 14,143.33 8,082.68 TOTAL Insurance & Benefits 4,140.25 1,156.82 24,841.57 11,715.46 49,683.01 37,967.55 Professional Development 01-11-506-001 Training 83.33 90.12 500.02 109.89 1,000.00 890.11 01-11-506-005 Meeting Expenses 83.33 2.00 500.02 2.00 1,000.00 998.00 01-11-506-100 Dues & Subscriptions 125.00 0.00 750.00 254.00 1,500.00 1,246.00 01-11-506-200 Testing 41.67 0.00 250.02 174.00 500.00 326.00 TOTAL Professional Development 333.33 92.12 2,000.06 539.89 4,000.00 3,460.11 Professional Services 01-11-510-020 Audit Expense 4,125.00 6,700.00 11,125.00 5,525.00 11,125.00 5,600.00 TOTAL Professional Services 4,125.00 6,700.00 11,125.00 5,525.00 11,125.00 5,600.00 Maintenance 01-11-520-015 Computer Maintenance 2,083.33 1,426.05 12,500.02 7,253.62 25,000.00 17,746.38 TOTAL Maintenance 2,083.33 1,426.05 12,500.02 7,253.62 25,000.00 17,746.38 Operating 01-11-530-001 Supplies 166.67 0.00 1,000.02 151.63 2,000.00 1,848.37

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 9 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-11-530-801 Contingency 1,000.00 0.00 1,000.00 0.00 1,000.00 1,000.00 01-11-530-901 Misc Expenses 41.67 0.00 250.02 0.00 500.00 500.00 TOTAL Operating 1,208.34 0.00 2,250.04 151.63 3,500.00 3,348.37 TOTAL EXPENSES: Finance 21,622.91 13,888.40 111,112.72 74,725.38 210,100.00 135,374.62 Development/Building EXPENSES Salaries 01-12-501-001 Salaries 11,455.61 4,531.96 68,733.66 58,527.05 137,467.31 78,940.26 01-12-501-002 Salaries-PT Inspector 1,262.50 700.00 7,575.00 7,245.00 15,150.00 7,905.00 01-12-501-005 Salaries - Planning/Z 1,320.00 615.00 1,320.00 615.00 2,640.00 2,025.00 01-12-501-500 Overtime 41.67 0.00 250.02 113.24 500.00 386.76 TOTAL Salaries 14,079.78 5,846.96 77,878.68 66,500.29 155,757.31 89,257.02 Insurance & Benefits 01-12-505-001 Employee Insurance 5,014.18 1,100.18 30,085.08 11,338.24 60,170.13 48,831.89 01-12-505-050 Unemployment 60.63 68.48 363.83 236.85 727.61 490.76 01-12-505-051 FICA 804.75 355.40 4,828.50 4,006.27 9,656.95 5,650.68 01-12-505-052 Medicare 188.21 83.12 1,129.26 936.99 2,258.48 1,321.49 01-12-505-101 IMRF Contributions 1,374.62 552.03 8,247.77 7,173.02 16,495.49 9,322.47 TOTAL Insurance & Benefits 7,442.39 2,159.21 44,654.44 23,691.37 89,308.66 65,617.29 Professional Development 01-12-506-001 Training 62.50 385.90 375.00 385.90 750.00 364.10 01-12-506-005 Meeting Expenses 62.50 0.00 375.00 0.00 750.00 750.00 01-12-506-100 Dues & Subscriptions 25.00 0.00 150.00 611.39 700.00 88.61 TOTAL Professional Development 150.00 385.90 900.00 997.29 2,200.00 1,202.71 Professional Services

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 10 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-12-510-001 Legal 666.67 931.00 4,000.02 3,062.70 8,000.00 4,937.30 01-12-510-010 Engineering 3,333.33 2,025.00 20,000.02 12,639.82 40,000.00 27,360.18 01-12-510-020 Building Consultant 11,375.00 9,242.26 68,250.00 59,181.08 136,500.00 77,318.92 01-12-510-040 Economic Development 166.67 0.00 1,000.02 0.00 2,000.00 2,000.00 TOTAL Professional Services 15,541.67 12,198.26 93,250.06 74,883.60 186,500.00 111,616.40 Communications 01-12-515-005 Printing 0.00 40.00 0.00 80.00 0.00 (80.00) 01-12-515-010 Publishing 20.83 0.00 125.02 152.80 250.00 97.20 01-12-515-040 Other Professional Fe 83.33 337.75 500.02 623.25 1,000.00 376.75 TOTAL Communications 104.16 377.75 625.04 856.05 1,250.00 393.95 Maintenance 01-12-520-050 Mowing 125.00 0.00 750.00 3,000.00 1,500.00 (1,500.00) TOTAL Maintenance 125.00 0.00 750.00 3,000.00 1,500.00 (1,500.00) Contractural Services 01-12-525-001 Fuel 16.67 0.00 100.02 0.00 200.00 200.00 TOTAL Contractural Services 16.67 0.00 100.02 0.00 200.00 200.00 Operating 01-12-530-001 Supplies 83.33 0.00 500.02 76.04 1,000.00 923.96 01-12-530-801 Contingency 2,200.00 0.00 2,200.00 0.00 2,200.00 2,200.00 TOTAL Operating 2,283.33 0.00 2,700.02 76.04 3,200.00 3,123.96 TOTAL EXPENSES: Development/Building 39,743.00 20,968.08 220,858.26 170,004.64 439,915.97 269,911.33 Police EXPENSES

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 11 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-16-501-001 Salaries 76,439.15 30,496.20 458,634.94 314,166.10 917,269.84 603,103.74 01-16-501-003 Salaries-Part Time 4,583.33 3,949.43 27,500.02 56,502.87 55,000.00 (1,502.87) 01-16-501-010 Officer in Charge Pay 730.00 276.00 4,380.00 2,201.50 8,760.00 6,558.50 01-16-501-499 Holiday Pay 4,485.01 0.00 26,910.10 11,160.46 53,820.16 42,659.70 01-16-501-500 Overtime 4,583.33 4,774.67 27,500.02 34,330.45 55,000.00 20,669.55 TOTAL Salaries 90,820.82 39,496.30 544,925.08 418,361.38 1,089,850.00 671,488.62 Insurance & Benefits 01-16-505-001 Employee Insurance 18,999.01 5,632.37 113,994.06 54,648.08 227,988.06 173,339.98 01-16-505-050 Unemployment 360.76 560.40 2,164.56 1,111.91 4,329.09 3,217.18 01-16-505-051 FICA 5,751.94 2,356.19 34,511.64 24,936.00 69,023.27 44,087.27 01-16-505-052 Medicare 1,345.21 551.05 8,071.28 5,831.93 16,142.54 10,310.61 01-16-505-101 IMRF Contributions 839.97 381.06 5,039.82 4,034.56 10,079.64 6,045.08 01-16-505-151 Police Pension Contri 37,500.00 0.00 225,000.00 441,283.34 450,000.00 8,716.66 01-16-505-200 Uniforms 1,083.33 158.30 6,500.02 1,229.55 13,000.00 11,770.45 01-16-505-201 Officer Safety Vest/C 250.00 978.40 1,500.00 2,651.10 3,000.00 348.90 TOTAL Insurance & Benefits 66,130.22 10,617.77 396,781.38 535,726.47 793,562.60 257,836.13 Professional Development 01-16-506-001 Training 208.33 449.56 1,250.02 1,529.56 2,500.00 970.44 01-16-506-005 Meeting Expenses 333.33 135.00 2,000.02 348.58 4,000.00 3,651.42 01-16-506-100 Dues & Subscriptions 1,000.00 100.79 6,000.00 2,734.68 8,000.00 5,265.32 01-16-506-300 Medical Expenses 83.33 0.00 500.02 0.00 1,000.00 1,000.00 TOTAL Professional Development 1,624.99 685.35 9,750.06 4,612.82 15,500.00 10,887.18 Professional Services 01-16-510-001 Legal 2,916.67 10,014.32 17,500.02 21,120.24 35,000.00 13,879.76 01-16-510-002 Legal-Internal Invest 833.33 0.00 5,000.02 0.00 10,000.00 10,000.00 TOTAL Professional Services 3,750.00 10,014.32 22,500.04 21,120.24 45,000.00 23,879.76

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 12 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-16-515-001 Telephone/Data Expens 516.67 506.86 3,100.02 2,534.47 6,200.00 3,665.53 01-16-515-010 Publishing 8.33 0.00 50.02 0.00 100.00 100.00 01-16-515-040 Other Professional Fe 1,000.00 120.00 6,000.00 7,357.82 6,500.00 (857.82) TOTAL Communications 1,525.00 626.86 9,150.04 9,892.29 12,800.00 2,907.71 Maintenance 01-16-520-005 Equipment Maintenance 833.33 533.78 5,000.02 540.28 10,000.00 9,459.72 01-16-520-010 Vehicle Maintenance 1,666.67 2,856.66 10,000.02 9,556.98 20,000.00 10,443.02 01-16-520-015 Computer Maintenance 583.33 46.50 3,500.02 2,612.66 7,000.00 4,387.34 TOTAL Maintenance 3,083.33 3,436.94 18,500.06 12,709.92 37,000.00 24,290.08 Contractual Services 01-16-525-001 Fuel 1,875.00 0.00 11,250.00 8,506.06 22,500.00 13,993.94 01-16-525-005 Dispatching 6,833.33 6,719.27 41,000.02 47,034.89 82,000.00 34,965.11 01-16-525-006 Animal Control 83.33 0.00 500.02 100.00 1,000.00 900.00 TOTAL Contractual Services 8,791.66 6,719.27 52,750.04 55,640.95 105,500.00 49,859.05 Operating 01-16-530-001 Supplies 583.33 45.50 3,500.02 2,765.87 7,000.00 4,234.13 01-16-530-015 Supplies - Safety Equ 625.00 198.74 3,750.00 108.73 7,500.00 7,391.27 01-16-530-801 Contingency 21,800.00 0.00 21,800.00 0.00 21,800.00 21,800.00 01-16-530-901 Misc Expenses 166.67 30.00 1,000.02 533.92 2,000.00 1,466.08 TOTAL Operating 23,175.00 274.24 30,050.04 3,408.52 38,300.00 34,891.48 TOTAL EXPENSES: Police 198,901.02 71,871.05 1,084,406.74 1,061,472.59 2,137,512.60 1,076,040.01 Police Commission EXPENSES Professional Development 01-17-506-001 Training 83.33 0.00 500.02 339.00 1,000.00 661.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 13 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-17-506-005 Meeting Expenses 0.00 0.00 0.00 0.00 0.00 0.00 01-17-506-100 Dues & Subscriptions 31.25 0.00 187.50 0.00 375.00 375.00 TOTAL Professional Development 114.58 0.00 687.52 339.00 1,375.00 1,036.00 Professional Services 01-17-510-001 Legal 41.67 0.00 250.02 638.00 500.00 (138.00) TOTAL Professional Services 41.67 0.00 250.02 638.00 500.00 (138.00) Communications 01-17-515-010 Publishing 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Communications 0.00 0.00 0.00 0.00 0.00 0.00 Contractual Services 01-17-525-055 Testing 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Contractual Services 0.00 0.00 0.00 0.00 0.00 0.00 Operating 01-17-530-001 Supplies 0.00 0.00 0.00 4.00 0.00 (4.00) 01-17-530-901 Misc Expenses 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Operating 0.00 0.00 0.00 4.00 0.00 (4.00) TOTAL EXPENSES: Police Commission 156.25 0.00 937.54 981.00 1,875.00 894.00 Emergency Services EXPENSES Salaries 01-18-501-003 Salaries-Part Time 714.15 329.61 4,284.90 3,625.71 8,569.80 4,944.09 TOTAL Salaries 714.15 329.61 4,284.90 3,625.71 8,569.80 4,944.09

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 14 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-18-505-050 Unemployment 12.50 34.11 75.00 73.33 149.97 76.64 01-18-505-051 FICA 44.28 20.44 265.68 224.84 531.33 306.49 01-18-505-052 Medicare 10.36 4.78 62.16 52.58 124.26 71.68 01-18-505-200 Uniforms 125.00 0.00 750.00 331.79 1,500.00 1,168.21 TOTAL Insurance & Benefits 192.14 59.33 1,152.84 682.54 2,305.56 1,623.02 Professional Development 01-18-506-001 Training 125.00 (297.19) 750.00 0.00 1,500.00 1,500.00 01-18-506-005 Meeting Expenses 291.67 735.27 1,750.02 972.03 3,500.00 2,527.97 01-18-506-100 Dues & Subscriptions 54.17 0.00 325.02 0.00 650.00 650.00 TOTAL Professional Development 470.84 438.08 2,825.04 972.03 5,650.00 4,677.97 Communications 01-18-515-001 Telephone/Data Expens 41.67 38.01 250.02 190.05 500.00 309.95 TOTAL Communications 41.67 38.01 250.02 190.05 500.00 309.95 Maintenance 01-18-520-002 Facilities Maintenanc 41.67 0.00 250.02 27.98 500.00 472.02 01-18-520-005 Equipment Maintenance 208.33 0.00 1,250.02 0.00 2,500.00 2,500.00 01-18-520-010 Vehicle Maintenance 583.33 37.50 3,500.02 3,164.88 7,000.00 3,835.12 TOTAL Maintenance 833.33 37.50 5,000.06 3,192.86 10,000.00 6,807.14 Contractural Services 01-18-525-001 Fuel 416.67 0.00 2,500.02 2,067.88 5,000.00 2,932.12 TOTAL Contractural Services 416.67 0.00 2,500.02 2,067.88 5,000.00 2,932.12 Operating 01-18-530-001 Supplies 83.33 0.00 500.02 587.46 1,000.00 412.54 TOTAL Operating 83.33 0.00 500.02 587.46 1,000.00 412.54

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 15 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 --- 01-18-550-055 Vehicles 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL --- UNDEFINED CODE --- 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENSES: Emergency Services 2,752.13 902.53 16,512.90 11,318.53 33,025.36 21,706.83 Public Works EXPENSES Salaries 01-19-501-001 Salaries 21,816.43 5,925.00 130,898.63 97,761.42 261,797.21 164,035.79 01-19-501-003 Salaries-Part Time 1,237.01 (4.08) 7,422.09 7,388.86 14,844.15 7,455.29 01-19-501-004 Salaries-Mowing 1,000.00 374.84 10,000.00 4,026.79 12,000.00 7,973.21 01-19-501-500 Overtime 1,500.00 43.56 9,000.00 1,699.96 35,000.00 33,300.04 TOTAL Salaries 25,553.44 6,339.32 157,320.72 110,877.03 323,641.36 212,764.33 Insurance & Benefits 01-19-505-001 Employee Insurance 8,596.90 2,406.48 51,581.40 32,326.95 103,162.74 70,835.79 01-19-505-050 Unemployment 134.03 148.29 804.18 334.05 1,608.34 1,274.29 01-19-505-051 FICA 1,685.06 390.12 10,110.40 6,920.18 20,220.76 13,300.58 01-19-505-052 Medicare 394.09 91.23 2,364.54 1,618.65 4,729.05 3,110.40 01-19-505-101 IMRF Contributions 3,110.45 761.87 18,662.71 13,046.16 37,325.41 24,279.25 01-19-505-200 Uniforms 541.67 35.58 3,250.02 948.94 6,500.00 5,551.06 TOTAL Insurance & Benefits 14,462.20 3,833.57 86,773.25 55,194.93 173,546.30 118,351.37 Professional Development 01-19-506-001 Training 125.00 221.00 750.00 2,621.00 1,500.00 (1,121.00) 01-19-506-005 Meeting Expenses 41.67 0.00 250.02 72.85 500.00 427.15 01-19-506-100 Dues & Subscriptions 1,000.00 0.00 1,000.00 390.00 14,000.00 13,610.00 01-19-506-200 Testing 37.50 0.00 225.00 0.00 450.00 450.00 TOTAL Professional Development 1,204.17 221.00 2,225.02 3,083.85 16,450.00 13,366.15

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 16 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-19-510-002 Legal Special Council 20.83 541.00 125.02 911.00 250.00 (661.00) 01-19-510-010 Engineering 1,250.00 0.00 7,500.00 7,248.25 15,000.00 7,751.75 TOTAL Professional Services 1,270.83 541.00 7,625.02 8,159.25 15,250.00 7,090.75 Communications 01-19-515-001 Telephone/Data Expens 200.00 161.86 1,200.00 808.91 2,400.00 1,591.09 TOTAL Communications 200.00 161.86 1,200.00 808.91 2,400.00 1,591.09 Maintenance 01-19-520-002 Facilities Maintenanc 2,916.67 2,988.69 17,500.02 16,040.44 35,000.00 18,959.56 01-19-520-005 Equipment Maintenance 1,916.67 8,452.14 11,500.02 18,737.86 23,000.00 4,262.14 01-19-520-010 Vehicle Maintenance 3,333.33 308.71 20,000.02 27,309.69 40,000.00 12,690.31 01-19-520-012 Street Light Maintena 416.67 0.00 2,500.02 1,200.00 5,000.00 3,800.00 01-19-520-015 Storm Sewer Maintenan 416.67 0.00 2,500.02 239.90 5,000.00 4,760.10 01-19-520-020 Street Maintenance 1,666.67 79.36 10,000.02 5,263.39 20,000.00 14,736.61 01-19-520-021 Sidewalk Maintenance 666.67 0.00 4,000.02 4,388.71 8,000.00 3,611.29 01-19-520-022 Forestry 1,666.67 570.00 10,000.02 9,764.32 20,000.00 10,235.68 01-19-520-023 Landscaping 1,250.00 200.00 7,500.00 8,167.43 15,000.00 6,832.57 01-19-520-025 Signs 250.00 39.00 1,500.00 107.00 3,000.00 2,893.00 01-19-520-100 Tools 250.00 0.00 1,500.00 334.35 3,000.00 2,665.65 TOTAL Maintenance 14,750.02 12,637.90 88,500.16 91,553.09 177,000.00 85,446.91 Contractual Services 01-19-525-001 Fuel 1,250.00 0.00 7,500.00 3,448.32 15,000.00 11,551.68 TOTAL Contractual Services 1,250.00 0.00 7,500.00 3,448.32 15,000.00 11,551.68 Operating 01-19-530-001 Supplies 625.00 408.93 3,750.00 1,368.93 7,500.00 6,131.07 01-19-530-006 Electric-Street Light 8,750.00 8,797.24 52,500.00 45,128.41 105,000.00 59,871.59 01-19-530-150 Rentals 1,500.00 0.00 10,000.00 140.11 10,000.00 9,859.89

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 17 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 01-19-530-801 Contingency 8,500.00 0.00 8,500.00 0.00 8,500.00 8,500.00 TOTAL Operating 19,375.00 9,206.17 74,750.00 46,637.45 131,000.00 84,362.55 TOTAL EXPENSES: Public Works 78,065.66 32,940.82 425,894.17 319,762.83 854,287.66 534,524.83 TOTAL FUND REVENUES 278,058.97 207,396.73 2,994,559.16 3,018,069.91 4,176,758.74 1,158,688.83 TOTAL FUND EXPENSES 385,994.01 269,543.11 2,115,540.82 1,929,576.18 4,176,452.81 2,246,876.63 FUND SURPLUS (DEFICIT) (107,935.04) (62,146.38) 879,018.34 1,088,493.73 305.93

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 18 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 02-16-401-001 Real Estate Tax-Polic 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Property Taxes 0.00 0.00 0.00 0.00 0.00 0.00 Pension Contributions 02-16-435-001 Officer Contributions 7,575.08 5,767.89 45,450.52 36,915.79 90,901.00 53,985.21 02-16-435-005 Village Contributions 55,000.00 1,636.40 442,000.00 442,878.66 450,000.00 7,121.34 TOTAL Pension Contributions 62,575.08 7,404.29 487,450.52 479,794.45 540,901.00 61,106.55 Misc 02-16-480-001 Interest Income 1,000.00 51.47 6,000.00 130.17 20,000.00 19,869.83 TOTAL Misc 1,000.00 51.47 6,000.00 130.17 20,000.00 19,869.83 TOTAL REVENUES: Police Pension 63,575.08 7,455.76 493,450.52 479,924.62 560,901.00 80,976.38 Police Pension EXPENSES Pensions 02-16-501-001 Pensions 13,645.67 13,543.49 81,874.02 81,260.94 163,748.00 82,487.06 02-16-501-750 Pension Refunds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Pensions 13,645.67 13,543.49 81,874.02 81,260.94 163,748.00 82,487.06 Professional Development 02-16-506-001 Training 275.00 0.00 1,650.00 1,125.00 3,300.00 2,175.00 02-16-506-005 Meeting Expenses 208.33 0.00 1,250.02 81.51 2,500.00 2,418.49 02-16-506-100 Dues & Subscriptions 0.00 0.00 0.00 355.03 1,150.00 794.97 TOTAL Professional Development 483.33 0.00 2,900.02 1,561.54 6,950.00 5,388.46 Professional Services 02-16-510-001 Legal 833.33 0.00 5,000.02 2,305.12 10,000.00 7,694.88

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 19 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 02-16-510-020 Audit Expense 0.00 2,100.00 3,000.00 2,100.00 3,000.00 900.00 02-16-510-500 Actuary 3,000.00 0.00 6,000.00 0.00 6,000.00 6,000.00 TOTAL Professional Services 3,833.33 2,100.00 14,000.02 4,405.12 19,000.00 14,594.88 Communications 02-16-515-040 Other Professional Fe 833.33 0.00 5,000.02 1,320.00 10,000.00 8,680.00 TOTAL Communications 833.33 0.00 5,000.02 1,320.00 10,000.00 8,680.00 Contractual Services 02-16-525-100 Pension Insurance 0.00 0.00 0.00 0.00 4,000.00 4,000.00 TOTAL Contractual Services 0.00 0.00 0.00 0.00 4,000.00 4,000.00 Misc 02-16-530-001 Supplies 41.67 0.00 250.02 (20.00) 500.00 520.00 TOTAL Misc 41.67 0.00 250.02 (20.00) 500.00 520.00 TOTAL EXPENSES: Police Pension 18,837.33 15,643.49 104,024.10 88,527.60 204,198.00 115,670.40 TOTAL FUND REVENUES 63,575.08 7,455.76 493,450.52 479,924.62 560,901.00 80,976.38 TOTAL FUND EXPENSES 18,837.33 15,643.49 104,024.10 88,527.60 204,198.00 115,670.40 FUND SURPLUS (DEFICIT) 44,737.75 (8,187.73) 389,426.42 391,397.02 356,703.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 20 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 03-16-480-001 Interest Income 0.00 0.00 0.00 0.00 0.00 0.00 03-16-480-500 Cash Seizures 0.00 0.00 0.00 1,632.50 0.00 (1,632.50) 03-16-480-501 Vehicle Seizures 0.00 0.00 0.00 0.00 0.00 0.00 03-16-480-502 Equipment Seizures 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc 0.00 0.00 0.00 1,632.50 0.00 (1,632.50) TOTAL REVENUES: Police 0.00 0.00 0.00 1,632.50 0.00 (1,632.50) Police EXPENSES Maintenance 03-16-520-026 Ammunition 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 Misc 03-16-530-016 Seizure Remittances 0.00 0.00 0.00 0.00 0.00 0.00 03-16-530-901 Misc Expenses 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditures 03-16-550-001 Equipment 0.00 0.00 0.00 0.00 0.00 0.00 03-16-550-055 Vehicles 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENSES: Police 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL FUND REVENUES 0.00 0.00 0.00 1,632.50 0.00 (1,632.50) TOTAL FUND EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 FUND SURPLUS (DEFICIT) 0.00 0.00 0.00 1,632.50 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 21 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 04-10-480-503 Donations 0.00 0.00 0.00 8,900.00 0.00 (8,900.00) 04-10-480-504 Admissions 0.00 0.00 0.00 9,957.22 0.00 (9,957.22) 04-10-480-508 Vendor Fees 0.00 0.00 0.00 300.00 0.00 (300.00) 04-10-480-509 Raffles 0.00 0.00 0.00 0.00 0.00 0.00 04-10-480-510 Merchandise Sales 0.00 0.00 0.00 78.00 0.00 (78.00) TOTAL Misc 0.00 0.00 0.00 19,235.22 0.00 (19,235.22) TOTAL REVENUES: Administration 0.00 0.00 0.00 19,235.22 0.00 (19,235.22) Administration EXPENSES Professional Services 04-10-510-009 Entertainment 0.00 0.00 0.00 6,036.40 0.00 (6,036.40) TOTAL Professional Services 0.00 0.00 0.00 6,036.40 0.00 (6,036.40) Communications 04-10-515-010 Advertising 0.00 0.00 0.00 2,361.08 0.00 (2,361.08) TOTAL Communications 0.00 0.00 0.00 2,361.08 0.00 (2,361.08) Contractual Services 04-10-525-008 Beer 0.00 0.00 0.00 2,941.75 0.00 (2,941.75) 04-10-525-009 Site Expenses 0.00 0.00 0.00 4,307.80 0.00 (4,307.80) 04-10-525-901 Organization Disburse 0.00 0.00 0.00 2,606.02 0.00 (2,606.02) TOTAL Contractual Services 0.00 0.00 0.00 9,855.57 0.00 (9,855.57) Operating 04-10-530-001 Supplies 0.00 0.00 0.00 2,495.06 0.00 (2,495.06) 04-10-530-901 Misc Expense 0.00 0.00 0.00 210.00 0.00 (210.00) TOTAL Operating 0.00 0.00 0.00 2,705.06 0.00 (2,705.06)

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 22 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 0.00 0.00 0.00 20,958.11 0.00 (20,958.11) TOTAL FUND REVENUES 0.00 0.00 0.00 19,235.22 0.00 (19,235.22) TOTAL FUND EXPENSES 0.00 0.00 0.00 20,958.11 0.00 (20,958.11) FUND SURPLUS (DEFICIT) 0.00 0.00 0.00 (1,722.89) 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 23 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 05-16-425-130 Registration Fee 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL License Fees & Permits 0.00 0.00 0.00 0.00 0.00 0.00 Misc 05-16-480-100 Grant Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES: M&V Offender Against You 0.00 0.00 0.00 0.00 0.00 0.00 M&V Offender Against Youth Reg EXPENSES Misc 05-16-530-001 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENSES: M&V Offender Against You 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL FUND REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL FUND EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 FUND SURPLUS (DEFICIT) 0.00 0.00 0.00 0.00 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 24 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 10-10-405-100 Home Rule Sales Tax 13,883.33 16,795.57 83,300.02 100,519.36 166,600.00 66,080.64 TOTAL Village Taxes 13,883.33 16,795.57 83,300.02 100,519.36 166,600.00 66,080.64 Misc 10-10-480-001 Interest Income 2.08 265.04 12.52 866.71 25.00 (841.71) 10-10-480-100 Grant Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc 2.08 265.04 12.52 866.71 25.00 (841.71) Transfers 10-10-499-900 Interfund Permanent T 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Transfers 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES: Administration 13,885.41 17,060.61 83,312.54 101,386.07 166,625.00 65,238.93 Streets EXPENSES Street Improvements 10-19-560-001 Street Improvement & 0.00 0.00 0.00 0.00 0.00 0.00 10-19-560-005 Eastern Avenue Draina 0.00 0.00 0.00 0.00 0.00 0.00 10-19-560-006 Pavement Program Phas 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Street Improvements 0.00 0.00 0.00 0.00 0.00 0.00 Interfund Transfers 10-19-599-900 Interfund Permanent T 180,000.00 0.00 180,000.00 0.00 180,000.00 180,000.00 TOTAL Interfund Transfers 180,000.00 0.00 180,000.00 0.00 180,000.00 180,000.00 TOTAL EXPENSES: Streets 180,000.00 0.00 180,000.00 0.00 180,000.00 180,000.00 TOTAL FUND REVENUES 13,885.41 17,060.61 83,312.54 101,386.07 166,625.00 65,238.93 TOTAL FUND EXPENSES 180,000.00 0.00 180,000.00 0.00 180,000.00 180,000.00 FUND SURPLUS (DEFICIT) (166,114.59) 17,060.61 (96,687.46) 101,386.07 (13,375.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 25 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 11-10-401-006 Lincoln Energy 11,349.58 136,195.00 68,097.52 136,195.00 136,195.00 0.00 TOTAL Property Taxes 11,349.58 136,195.00 68,097.52 136,195.00 136,195.00 0.00 Capital Revenues 11-10-430-001 Capital Impact Fee 7,583.33 12,000.00 45,500.02 51,000.00 91,000.00 40,000.00 TOTAL Capital Revenues 7,583.33 12,000.00 45,500.02 51,000.00 91,000.00 40,000.00 Misc. 11-10-480-506 Rental Income 200.00 0.00 1,200.00 1,260.00 2,400.00 1,140.00 TOTAL Misc. 200.00 0.00 1,200.00 1,260.00 2,400.00 1,140.00 Transfers 11-10-499-900 Interfund Permanent T 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Transfers 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES: Administration 19,132.91 148,195.00 114,797.54 188,455.00 229,595.00 41,140.00 Finance REVENUES Misc 11-11-480-001 Interest Income 833.33 4,818.84 5,000.02 10,011.41 10,000.00 (11.41) TOTAL Misc 833.33 4,818.84 5,000.02 10,011.41 10,000.00 (11.41) TOTAL REVENUES: Finance 833.33 4,818.84 5,000.02 10,011.41 10,000.00 (11.41) Police REVENUES Misc. 11-16-480-505 Insurance Reimburseme 0.00 0.00 0.00 0.00 0.00 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 26 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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. 11-16-480-900 Gain on Disposal 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc. 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES: Police 0.00 0.00 0.00 0.00 0.00 0.00 Public Works REVENUES Capital Contributions 11-19-450-001 Developer Capital Con 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Contributions 0.00 0.00 0.00 0.00 0.00 0.00 Misc. 11-19-480-005 Misc Income 0.00 0.00 0.00 0.00 0.00 0.00 11-19-480-100 Grant Proceeds 66,666.67 0.00 400,000.02 0.00 800,000.00 800,000.00 TOTAL Misc. 66,666.67 0.00 400,000.02 0.00 800,000.00 800,000.00 TOTAL REVENUES: Public Works 66,666.67 0.00 400,000.02 0.00 800,000.00 800,000.00 Administration EXPENSES Capital Expenditures 11-10-550-001 Equipment 0.00 0.00 0.00 0.00 0.00 0.00 11-10-550-007 Furniture 0.00 0.00 0.00 0.00 0.00 0.00 11-10-550-055 Vehicles 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENSES: Administration 0.00 0.00 0.00 0.00 0.00 0.00 Finance EXPENSES

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 27 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 11-11-550-005 Computer Equipment/So 12,500.00 1,731.12 75,000.00 1,731.12 150,000.00 148,268.88 11-11-550-006 GIS 708.33 0.00 4,250.02 0.00 8,500.00 8,500.00 TOTAL Capital Expenditures 13,208.33 1,731.12 79,250.02 1,731.12 158,500.00 156,768.88 TOTAL EXPENSES: Finance 13,208.33 1,731.12 79,250.02 1,731.12 158,500.00 156,768.88 Metra Station EXPENSES Interfund Transfer 11-15-599-900 Interfund Permanent T 756.67 0.00 4,540.02 0.00 9,080.00 9,080.00 TOTAL Interfund Transfer 756.67 0.00 4,540.02 0.00 9,080.00 9,080.00 TOTAL EXPENSES: Metra Station 756.67 0.00 4,540.02 0.00 9,080.00 9,080.00 Police EXPENSES Capital Expenditures 11-16-550-001 Equipment 0.00 0.00 0.00 2,820.00 0.00 (2,820.00) 11-16-550-055 Vehicles 6,250.00 0.00 37,500.00 0.00 75,000.00 75,000.00 TOTAL Capital Expenditures 6,250.00 0.00 37,500.00 2,820.00 75,000.00 72,180.00 TOTAL EXPENSES: Police 6,250.00 0.00 37,500.00 2,820.00 75,000.00 72,180.00 Emergency Services EXPENSES Capital Expenditures 11-18-550-001 Equipment 0.00 0.00 0.00 0.00 0.00 0.00 11-18-550-055 Vehicles 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENSES: Emergency Services 0.00 0.00 0.00 0.00 0.00 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 28 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 11-19-520-021 Sidewalk Projects 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 Capital Expenditures 11-19-550-001 Equipment 4,916.67 0.00 29,500.02 8,500.00 59,000.00 50,500.00 11-19-550-055 Vehicles 0.00 2,495.00 0.00 2,495.00 0.00 (2,495.00) TOTAL Capital Expenditures 4,916.67 2,495.00 29,500.02 10,995.00 59,000.00 48,005.00 Street Improvements 11-19-560-001 Street Improvement & 225,000.00 27,165.03 1,350,000.00 182,006.98 2,700,000.00 2,517,993.02 11-19-560-005 Drainage Projects 0.00 10,013.00 0.00 10,013.00 0.00 (10,013.00) 11-19-560-006 Pavement Program Phas 0.00 0.00 0.00 0.00 0.00 0.00 11-19-560-007 Cedar/Baker Project 0.00 0.00 0.00 5,351.75 0.00 (5,351.75) 11-19-560-008 Pavement Program Phas 0.00 0.00 415,000.00 0.00 415,000.00 415,000.00 TOTAL Street Improvements 225,000.00 37,178.03 1,765,000.00 197,371.73 3,115,000.00 2,917,628.27 Intergovernmental Expenditures 11-19-570-100 Intergovernmental Exp 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Intergovernmental Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 Capital Projects 11-19-601-001 Facilities 10,000.00 0.00 60,000.00 0.00 120,000.00 120,000.00 TOTAL Capital Projects 10,000.00 0.00 60,000.00 0.00 120,000.00 120,000.00 TOTAL EXPENSES: Public Works 239,916.67 39,673.03 1,854,500.02 208,366.73 3,294,000.00 3,085,633.27 TOTAL FUND REVENUES 86,632.91 153,013.84 519,797.58 198,466.41 1,039,595.00 841,128.59 TOTAL FUND EXPENSES 260,131.67 41,404.15 1,975,790.06 212,917.85 3,536,580.00 3,323,662.15 FUND SURPLUS (DEFICIT) (173,498.76) 111,609.69 (1,455,992.48) (14,451.44) (2,496,985.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 29 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 12-10-430-005 Facilities Impact Fee 7,583.33 12,000.00 45,500.02 47,000.00 91,000.00 44,000.00 TOTAL Capital Revenues 7,583.33 12,000.00 45,500.02 47,000.00 91,000.00 44,000.00 Misc 12-10-480-001 Interest Income 0.00 0.31 0.00 1.84 0.00 (1.84) TOTAL Misc 0.00 0.31 0.00 1.84 0.00 (1.84) TOTAL REVENUES: Administration 7,583.33 12,000.31 45,500.02 47,001.84 91,000.00 43,998.16 Streets EXPENSES Street Improvements 12-19-560-001 Street Improvement & 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Street Improvements 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENSES: Streets 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL FUND REVENUES 7,583.33 12,000.31 45,500.02 47,001.84 91,000.00 43,998.16 TOTAL FUND EXPENSES 0.00 0.00 0.00 0.00 0.00 0.00 FUND SURPLUS (DEFICIT) 7,583.33 12,000.31 45,500.02 47,001.84 91,000.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 30 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 15-60-410-001 Daily Parking Fees 260.00 233.25 1,560.00 1,170.85 3,120.00 1,949.15 TOTAL Fees 260.00 233.25 1,560.00 1,170.85 3,120.00 1,949.15 Misc 15-60-480-100 Grant Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc 0.00 0.00 0.00 0.00 0.00 0.00 Transfers 15-60-499-900 Interfund Permanent T 756.67 0.00 4,540.02 0.00 9,080.00 9,080.00 TOTAL Transfers 756.67 0.00 4,540.02 0.00 9,080.00 9,080.00 TOTAL REVENUES: Metra Station 1,016.67 233.25 6,100.02 1,170.85 12,200.00 11,029.15 Metra Station EXPENSES Maintenance 15-60-520-001 Building/Parking L Ma 166.67 101.35 1,000.02 108.53 2,000.00 1,891.47 15-60-520-035 Snow Removal 0.00 0.00 0.00 0.00 0.00 0.00 15-60-520-036 Landscaping 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Maintenance 166.67 101.35 1,000.02 108.53 2,000.00 1,891.47 Misc 15-60-530-001 Supplies 0.00 0.00 0.00 7.18 0.00 (7.18) 15-60-530-005 Electric 766.67 294.29 4,600.02 1,378.88 9,200.00 7,821.12 15-60-530-010 Gas 83.33 30.53 500.02 183.20 1,000.00 816.80 TOTAL Misc 850.00 324.82 5,100.04 1,569.26 10,200.00 8,630.74 TOTAL EXPENSES: Metra Station 1,016.67 426.17 6,100.06 1,677.79 12,200.00 10,522.21

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 31 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 1,016.67 233.25 6,100.02 1,170.85 12,200.00 11,029.15 TOTAL FUND EXPENSES 1,016.67 426.17 6,100.06 1,677.79 12,200.00 10,522.21 FUND SURPLUS (DEFICIT) 0.00 (192.92) (0.04) (506.94) 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 32 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 20-40-402-010 State Motor Fuel Tax 16,400.19 12,875.37 98,401.14 88,893.45 196,802.25 107,908.80 TOTAL State Shared Taxes 16,400.19 12,875.37 98,401.14 88,893.45 196,802.25 107,908.80 Misc 20-40-480-001 Interest Income 4.17 439.92 25.02 2,001.59 50.00 (1,951.59) TOTAL Misc 4.17 439.92 25.02 2,001.59 50.00 (1,951.59) TOTAL REVENUES: Motor Fuel Tax 16,404.36 13,315.29 98,426.16 90,895.04 196,852.25 105,957.21 Motor Fuel Tax EXPENSES Professional Services 20-40-510-010 Engineering 1,295.83 0.00 7,775.02 0.00 15,550.00 15,550.00 TOTAL Professional Services 1,295.83 0.00 7,775.02 0.00 15,550.00 15,550.00 Maintenance 20-40-520-020 Street Maintenance 10,833.33 0.00 65,000.02 7,750.00 130,000.00 122,250.00 20-40-520-050 Salt 6,250.00 0.00 37,500.00 0.00 75,000.00 75,000.00 20-40-520-051 Stone 83.33 451.49 500.02 1,243.35 1,000.00 (243.35) TOTAL Maintenance 17,166.66 451.49 103,000.04 8,993.35 206,000.00 197,006.65 TOTAL EXPENSES: Motor Fuel Tax 18,462.49 451.49 110,775.06 8,993.35 221,550.00 212,556.65 TOTAL FUND REVENUES 16,404.36 13,315.29 98,426.16 90,895.04 196,852.25 105,957.21 TOTAL FUND EXPENSES 18,462.49 451.49 110,775.06 8,993.35 221,550.00 212,556.65 FUND SURPLUS (DEFICIT) (2,058.13) 12,863.80 (12,348.90) 81,901.69 (24,697.75

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 33 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 50-50-415-001 Water Revenue 71,369.85 72,838.64 428,219.14 529,192.22 856,438.24 327,246.02 50-50-415-004 Construction Water 227.50 360.00 1,365.00 1,470.00 2,730.00 1,260.00 TOTAL Charges for Service 71,597.35 73,198.64 429,584.14 530,662.22 859,168.24 328,506.02 Fines & Penalties 50-50-426-001 Water Penalties 2,345.00 1,761.13 14,070.00 9,538.99 28,140.00 18,601.01 50-50-426-003 Penalties Waived 0.00 97.92 0.00 (868.13) 0.00 868.13 50-50-426-101 Shut off & Turn on Fe 416.67 159.98 2,500.02 1,257.72 5,000.00 3,742.28 TOTAL Fines & Penalties 2,761.67 2,019.03 16,570.02 9,928.58 33,140.00 23,211.42 Capital Revenues 50-50-430-100 Water Meter Revenue 2,502.50 3,960.00 15,015.00 16,533.00 30,030.00 13,497.00 50-50-430-500 Bond/Loan Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Revenues 2,502.50 3,960.00 15,015.00 16,533.00 30,030.00 13,497.00 Misc. 50-50-480-001 Interest Income 1.67 0.00 10.02 0.00 20.00 20.00 50-50-480-005 Misc Income 958.33 628.06 5,750.02 5,907.52 11,500.00 5,592.48 50-50-480-006 Contributions from De 0.00 0.00 0.00 0.00 0.00 0.00 50-50-480-505 Insurance Reimburseme 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc. 960.00 628.06 5,760.04 5,907.52 11,520.00 5,612.48 TOTAL REVENUES: Water 77,821.52 79,805.73 466,929.20 563,031.32 933,858.24 370,826.92 Sewer REVENUES Charges for Service 50-51-415-005 Sewer Revenue 57,744.24 64,691.14 346,465.44 426,315.15 692,930.85 266,615.70 TOTAL Charges for Service 57,744.24 64,691.14 346,465.44 426,315.15 692,930.85 266,615.70

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 34 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 50-51-426-002 Sewer Penalties 1,945.00 1,356.56 11,670.00 8,011.12 23,340.00 15,328.88 TOTAL Fines & Penalties 1,945.00 1,356.56 11,670.00 8,011.12 23,340.00 15,328.88 Misc 50-51-480-001 Interest Income 0.83 0.00 5.02 0.00 10.00 10.00 TOTAL Misc 0.83 0.00 5.02 0.00 10.00 10.00 TOTAL REVENUES: Sewer 59,690.07 66,047.70 358,140.46 434,326.27 716,280.85 281,954.58 Refuse REVENUES Charges for Service 50-52-415-010 Refuse Revenue 63,285.33 61,920.68 379,712.02 368,733.63 759,424.00 390,690.37 TOTAL Charges for Service 63,285.33 61,920.68 379,712.02 368,733.63 759,424.00 390,690.37 Fines & Penalties 50-52-426-001 Refuse Penalty 1,500.00 1,273.52 9,000.00 7,562.52 18,000.00 10,437.48 TOTAL Fines & Penalties 1,500.00 1,273.52 9,000.00 7,562.52 18,000.00 10,437.48 TOTAL REVENUES: Refuse 64,785.33 63,194.20 388,712.02 376,296.15 777,424.00 401,127.85 Water EXPENSES Salaries 50-50-501-001 Salaries 13,563.47 6,865.61 81,380.82 74,150.59 162,761.62 88,611.03 50-50-501-003 Salaries-Part Time 838.81 19.15 5,032.89 6,070.88 10,065.75 3,994.87 50-50-501-004 Salaries-Mowing 1,000.00 363.84 5,500.00 3,908.36 6,000.00 2,091.64 50-50-501-500 Overtime 416.67 402.43 2,500.02 8,938.46 5,000.00 (3,938.46) TOTAL Salaries 15,818.95 7,651.03 94,413.73 93,068.29 183,827.37 90,759.08

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 35 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 50-50-505-001 Employee Insurance 5,711.95 1,698.95 34,271.70 18,232.57 68,543.38 50,310.81 50-50-505-050 Unemployment 112.84 43.00 677.05 194.29 1,354.09 1,159.80 50-50-505-051 FICA 977.35 445.90 5,864.10 5,369.68 11,728.15 6,358.47 50-50-505-052 Medicare 228.57 104.28 1,371.45 1,255.83 2,742.87 1,487.04 50-50-505-101 IMRF Contributions 1,751.17 850.82 10,507.02 9,754.19 21,014.00 11,259.81 50-50-505-200 Uniforms 208.33 0.00 1,250.02 233.34 2,500.00 2,266.66 TOTAL Insurance & Benefits 8,990.21 3,142.95 53,941.34 35,039.90 107,882.49 72,842.59 Professional Development 50-50-506-001 Trainings 250.00 0.00 1,500.00 72.00 3,000.00 2,928.00 50-50-506-005 Meeting Expenses 41.67 55.60 250.02 77.87 500.00 422.13 50-50-506-100 Dues & Subscriptions 333.33 0.00 2,000.02 583.00 4,000.00 3,417.00 TOTAL Professional Development 625.00 55.60 3,750.04 732.87 7,500.00 6,767.13 Professional Services 50-50-510-001 Legal 41.67 437.00 250.02 437.00 500.00 63.00 50-50-510-010 Engineering 1,666.67 (2,854.00) 10,000.02 169.00 20,000.00 19,831.00 50-50-510-020 Audit Expense 416.67 3,350.00 2,500.02 3,350.00 5,000.00 1,650.00 TOTAL Professional Services 2,125.01 933.00 12,750.06 3,956.00 25,500.00 21,544.00 Communications 50-50-515-001 Telephone/Data Expens 117.50 113.64 705.00 565.81 1,410.00 844.19 50-50-515-005 Printing 166.67 0.00 1,000.02 0.00 2,000.00 2,000.00 50-50-515-010 Publishing 100.00 0.00 600.00 1,125.00 1,200.00 75.00 50-50-515-040 Other Professional Fe 83.33 265.46 500.02 585.46 1,000.00 414.54 50-50-515-050 Postage 583.33 1,500.00 3,500.02 4,725.00 7,000.00 2,275.00 TOTAL Communications 1,050.83 1,879.10 6,305.06 7,001.27 12,610.00 5,608.73 Maintenance 50-50-520-001 Facilities Maintenanc 833.33 337.20 5,000.02 1,315.48 10,000.00 8,684.52

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 36 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 50-50-520-010 Vehicle Maintenance 458.33 0.00 2,750.02 313.10 5,500.00 5,186.90 50-50-520-015 Computer Maintenance 1,208.33 818.32 7,250.02 5,701.82 14,500.00 8,798.18 50-50-520-025 Utility Maintenance 8,833.33 119,420.37 53,000.02 162,117.85 106,000.00 (56,117.85) 50-50-520-100 Tools 416.67 0.00 2,500.02 5,783.08 5,000.00 (783.08) TOTAL Maintenance 11,749.99 120,575.89 70,500.10 175,231.33 141,000.00 (34,231.33) Contractual Services 50-50-525-001 Fuel 625.00 60.50 3,750.00 5,921.64 7,500.00 1,578.36 50-50-525-010 Julie 416.67 0.00 2,500.02 466.96 5,000.00 4,533.04 50-50-525-050 Chemicals 3,750.00 486.70 22,500.00 33,378.78 45,000.00 11,621.22 50-50-525-055 Testing 500.00 0.00 3,000.00 166.28 6,000.00 5,833.72 50-50-525-100 Village Insurance 4,847.64 1,968.40 29,085.89 14,012.43 58,171.73 44,159.30 TOTAL Contractual Services 10,139.31 2,515.60 60,835.91 53,946.09 121,671.73 67,725.64 Operating 50-50-530-001 Supplies 1,458.33 245.37 8,750.02 2,126.91 17,500.00 15,373.09 50-50-530-005 Electric 10,416.67 12,440.56 62,500.02 66,002.18 125,000.00 58,997.82 50-50-530-010 Gas 333.33 62.48 2,000.02 430.22 4,000.00 3,569.78 50-50-530-150 Rentals 250.00 0.00 1,500.00 147.50 3,000.00 2,852.50 50-50-530-200 Credit Card Fees 416.67 259.87 2,500.02 1,854.40 5,000.00 3,145.60 50-50-530-801 Contingency 937.08 0.00 5,622.48 0.00 11,244.92 11,244.92 50-50-530-901 Misc Expenses 0.00 0.00 0.00 50.38 0.00 (50.38) TOTAL Operating 13,812.08 13,008.28 82,872.56 70,611.59 165,744.92 95,133.33 Capital Expenditures 50-50-550-001 Equipment 3,500.00 0.00 21,000.00 186.48 42,000.00 41,813.52 50-50-550-055 Vehicles 75,000.00 67.00 75,000.00 42,973.32 75,000.00 32,026.68 50-50-550-100 Water Meters 2,750.00 8,121.57 16,500.00 18,659.42 33,000.00 14,340.58 TOTAL Capital Expenditures 81,250.00 8,188.57 112,500.00 61,819.22 150,000.00 88,180.78

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 37 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 50-50-599-901 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 50-50-599-999 Depreciation Expense 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Other Financing Uses 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENSES: Water 145,561.38 157,950.02 497,868.80 501,406.56 915,736.51 414,329.95 Sewer EXPENSES Salaries 50-51-501-001 Salaries 14,612.20 6,807.72 87,673.21 73,958.92 175,346.41 101,387.49 50-51-501-003 Salaries-Part Time 838.81 19.15 5,032.89 6,070.80 10,065.75 3,994.95 50-51-501-004 Salaries-Mowing 500.00 363.83 3,000.00 3,908.34 6,000.00 2,091.66 50-51-501-500 Overtime 416.67 240.46 2,500.02 4,244.89 5,000.00 755.11 TOTAL Salaries 16,367.68 7,431.16 98,206.12 88,182.95 196,412.16 108,229.21 Insurance & Benefits 50-51-505-001 Employee Insurance 4,774.94 1,719.87 28,649.64 5,196.67 57,299.24 52,102.57 50-51-505-050 Unemployment 102.61 43.00 615.66 194.29 1,231.26 1,036.97 50-51-505-051 FICA 1,042.37 451.64 6,254.22 5,398.11 12,508.40 7,110.29 50-51-505-052 Medicare 243.78 105.64 1,462.68 1,262.41 2,925.35 1,662.94 50-51-505-101 IMRF Contributions 1,878.48 869.53 11,270.91 9,832.78 22,541.79 12,709.01 50-51-505-200 Uniforms 166.67 0.00 1,000.02 233.33 2,000.00 1,766.67 TOTAL Insurance & Benefits 8,208.85 3,189.68 49,253.13 22,117.59 98,506.04 76,388.45 Professional Development 50-51-506-001 Trainings 83.33 0.00 500.02 0.00 1,000.00 1,000.00 50-51-506-005 Meeting Expenses 50.00 0.00 300.00 0.00 600.00 600.00 50-51-506-100 Dues & Subscriptions 0.00 7,561.63 0.00 7,561.63 0.00 (7,561.63) 50-51-506-105 Permits 1,541.67 0.00 9,250.02 18,500.00 18,500.00 0.00 TOTAL Professional Development 1,675.00 7,561.63 10,050.04 26,061.63 20,100.00 (5,961.63)

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 38 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 50-51-510-001 Legal 41.67 285.00 250.02 456.00 500.00 44.00 50-51-510-010 Engineering 4,166.67 0.00 25,000.02 3,039.00 50,000.00 46,961.00 50-51-510-020 Audit Expense 416.67 3,350.00 2,500.02 3,350.00 5,000.00 1,650.00 TOTAL Professional Services 4,625.01 3,635.00 27,750.06 6,845.00 55,500.00 48,655.00 Communications 50-51-515-001 Telephone/Data Expens 79.00 80.07 474.00 392.04 948.00 555.96 50-51-515-005 Printing 166.67 0.00 1,000.02 0.00 2,000.00 2,000.00 50-51-515-010 Publishing 8.33 0.00 50.02 0.00 100.00 100.00 50-51-515-040 Other Professional Fe 0.00 0.00 0.00 50.00 0.00 (50.00) 50-51-515-050 Postage 583.33 1,500.00 3,500.02 4,507.77 7,000.00 2,492.23 TOTAL Communications 837.33 1,580.07 5,024.06 4,949.81 10,048.00 5,098.19 Maintenance 50-51-520-001 Facilities Maintenanc 666.67 0.00 4,000.02 7,059.79 8,000.00 940.21 50-51-520-005 Equipment Maintenance 0.00 133.98 0.00 1,238.31 0.00 (1,238.31) 50-51-520-010 Vehicle Maintenance 0.00 201.44 0.00 201.44 0.00 (201.44) 50-51-520-015 Computer Maintenance 0.00 143.33 0.00 503.33 0.00 (503.33) 50-51-520-025 Utility Maintenance 4,583.33 (97,811.48) 27,500.02 8,337.85 55,000.00 46,662.15 50-51-520-100 Tools 416.67 0.00 2,500.02 5,879.15 5,000.00 (879.15) TOTAL Maintenance 5,666.67 (97,332.73) 34,000.06 23,219.87 68,000.00 44,780.13 Contractural Services 50-51-525-001 Fuel 625.00 750.37 3,750.00 750.37 7,500.00 6,749.63 50-51-525-010 Julie 416.67 0.00 2,500.02 466.95 5,000.00 4,533.05 50-51-525-050 Chemicals 3,333.33 390.90 20,000.02 4,220.40 40,000.00 35,779.60 50-51-525-055 Testing 916.67 186.50 5,500.02 2,993.83 11,000.00 8,006.17 50-51-525-100 Village Insurance 4,847.64 1,968.40 29,085.89 14,012.43 58,171.73 44,159.30 50-51-525-200 Sludge Removal 10,416.67 0.00 62,500.02 34,623.90 125,000.00 90,376.10 TOTAL Contractural Services 20,555.98 3,296.17 123,335.97 57,067.88 246,671.73 189,603.85

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 39 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 50-51-530-001 Supplies 583.33 25.39 3,500.02 2,895.63 7,000.00 4,104.37 50-51-530-005 Electric 6,000.00 7,751.50 36,000.00 40,716.35 72,000.00 31,283.65 50-51-530-010 Gas 375.00 268.51 2,250.00 1,439.89 4,500.00 3,060.11 50-51-530-150 Rentals 83.33 0.00 500.02 0.00 1,000.00 1,000.00 50-51-530-801 Contingency 11,547.38 0.00 11,547.38 0.00 11,547.38 11,547.38 50-51-530-901 Misc Expenses 41.67 10.17 250.02 1,876.39 500.00 (1,376.39) TOTAL Operating 18,630.71 8,055.57 54,047.44 46,928.26 96,547.38 49,619.12 TOTAL EXPENSES: Sewer 76,567.23 (62,583.45) 401,666.88 275,372.99 791,785.31 516,412.32 Refuse EXPENSES Contractural Services 50-52-525-015 Refuse 63,285.33 59,003.14 379,712.02 287,131.34 759,424.00 472,292.66 TOTAL Contractural Services 63,285.33 59,003.14 379,712.02 287,131.34 759,424.00 472,292.66 TOTAL EXPENSES: Refuse 63,285.33 59,003.14 379,712.02 287,131.34 759,424.00 472,292.66 TOTAL FUND REVENUES 202,296.92 209,047.63 1,213,781.68 1,373,653.74 2,427,563.09 1,053,909.35 TOTAL FUND EXPENSES 285,413.94 154,369.71 1,279,247.70 1,063,910.89 2,466,945.82 1,403,034.93 FUND SURPLUS (DEFICIT) (83,117.02) 54,677.92 (65,466.02) 309,742.85 (39,382.73

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 40 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 51-50-420-020 Interfund Loan/Transf 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Charges for Services 0.00 0.00 0.00 0.00 0.00 0.00 Penalties & Fines 51-50-426-001 Temp Infrast Fee Pena 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Penalties & Fines 0.00 0.00 0.00 0.00 0.00 0.00 Capital Revenues 51-50-430-050 Water Tap on Fees 18,958.33 17,500.00 113,750.02 70,000.00 227,500.00 157,500.00 51-50-430-065 Temporary Infrastruct 0.00 0.00 0.00 121,495.00 0.00 (121,495.00) 51-50-430-066 Temp Infrastructure F 0.00 0.00 0.00 0.00 0.00 0.00 51-50-430-150 Water Infrastructure 0.00 0.00 0.00 0.00 0.00 0.00 51-50-430-500 Bond/Loan Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Revenues 18,958.33 17,500.00 113,750.02 191,495.00 227,500.00 36,005.00 Misc 51-50-480-001 Interest Income 66.67 0.00 400.02 0.00 800.00 800.00 51-50-480-006 Contributions from De 0.00 0.00 0.00 0.00 0.00 0.00 51-50-480-100 Grant Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 51-50-480-506 Rental Income 0.00 0.00 0.00 0.00 300.00 300.00 TOTAL Misc 66.67 0.00 400.02 0.00 1,100.00 1,100.00 Interfund Transfers 51-50-499-900 Interfund Bond Pymt T 0.00 0.00 60,747.50 0.00 121,495.00 121,495.00 TOTAL Interfund Transfers 0.00 0.00 60,747.50 0.00 121,495.00 121,495.00 TOTAL REVENUES: Water 19,025.00 17,500.00 174,897.54 191,495.00 350,095.00 158,600.00 Water EXPENSES

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 41 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 51-50-599-901 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Other Financing Uses 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service 51-50-801-009 2012 GO Bond Interest 0.00 0.00 0.00 0.00 0.00 0.00 51-50-801-012 2009 IEPA Loan-Well 6 0.00 0.00 60,747.50 60,747.56 121,495.00 60,747.44 51-50-801-013 2012 GO Bond Principa 0.00 0.00 0.00 0.00 0.00 0.00 51-50-801-901 Bond Fees 0.00 0.00 250.00 250.00 250.00 0.00 TOTAL Debt Service 0.00 0.00 60,997.50 60,997.56 121,745.00 60,747.44 Debt Service 51-50-999-900 Interfund Bond Pymt T 0.00 0.00 116,286.34 48,201.82 232,572.67 184,370.85 TOTAL Debt Service 0.00 0.00 116,286.34 48,201.82 232,572.67 184,370.85 TOTAL EXPENSES: Water 0.00 0.00 177,283.84 109,199.38 354,317.67 245,118.29 TOTAL FUND REVENUES 19,025.00 17,500.00 174,897.54 191,495.00 350,095.00 158,600.00 TOTAL FUND EXPENSES 0.00 0.00 177,283.84 109,199.38 354,317.67 245,118.29 FUND SURPLUS (DEFICIT) 19,025.00 17,500.00 (2,386.30) 82,295.62 (4,222.67

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 42 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 52-51-420-020 Interfund Loan/Transf 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Charges for Services 0.00 0.00 0.00 0.00 0.00 0.00 Capital Revenues 52-51-430-051 Sewer Tap on Fees 27,083.33 60,000.00 162,500.02 244,880.00 325,000.00 80,120.00 52-51-430-065 Capital Improvement F 0.00 0.00 0.00 0.00 0.00 0.00 52-51-430-151 Sewer Infrastructure 0.00 0.00 0.00 0.00 0.00 0.00 52-51-430-500 Bond/Loan Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Revenues 27,083.33 60,000.00 162,500.02 244,880.00 325,000.00 80,120.00 Misc 52-51-480-001 Interest Income 0.83 0.00 5.02 0.00 10.00 10.00 52-51-480-006 Contributions from De 0.00 0.00 0.00 0.00 0.00 0.00 52-51-480-506 Rental Property 0.00 0.00 4,500.00 3,500.00 9,000.00 5,500.00 52-51-480-507 Easement Income 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc 0.83 0.00 4,505.02 3,500.00 9,010.00 5,510.00 Interfund Transfer 52-51-499-900 Interfund Bond Pymt T 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Interfund Transfer 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES: Sewer 27,084.16 60,000.00 167,005.04 248,380.00 334,010.00 85,630.00 Sewer EXPENSES Miscellaneous 52-51-530-901 Misc Expenses 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Miscellaneous 0.00 0.00 0.00 0.00 0.00 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 43 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 52-51-599-901 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Other Financing Uses 0.00 0.00 0.00 0.00 0.00 0.00 Capital Projects 52-51-601-100 Sewer Plant Land 0.00 0.00 0.00 0.00 0.00 0.00 52-51-601-103 Sewer Plant Engineeri 0.00 0.00 0.00 11,520.00 0.00 (11,520.00) 52-51-601-104 Century East Lift Sta 0.00 4,500.00 0.00 12,000.00 0.00 (12,000.00) 52-51-601-122 WWTP #2 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Projects 0.00 4,500.00 0.00 23,520.00 0.00 (23,520.00) Debt Service 52-51-801-006 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 52-51-801-009 2012 GO Bond Interest 0.00 0.00 0.00 0.00 0.00 0.00 52-51-801-013 2012 GO Bond Principa 0.00 0.00 0.00 0.00 0.00 0.00 52-51-801-901 Bond Fees 0.00 0.00 550.00 550.00 550.00 0.00 TOTAL Debt Service 0.00 0.00 550.00 550.00 550.00 0.00 Debt Service 52-51-999-900 Interfund Bond Pymt T 0.00 0.00 156,491.80 52,854.09 312,983.59 260,129.50 TOTAL Debt Service 0.00 0.00 156,491.80 52,854.09 312,983.59 260,129.50 TOTAL EXPENSES: Sewer 0.00 4,500.00 157,041.80 76,924.09 313,533.59 236,609.50 TOTAL FUND REVENUES 27,084.16 60,000.00 167,005.04 248,380.00 334,010.00 85,630.00 TOTAL FUND EXPENSES 0.00 4,500.00 157,041.80 76,924.09 313,533.59 236,609.50 FUND SURPLUS (DEFICIT) 27,084.16 55,500.00 9,963.24 171,455.91 20,476.41

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 44 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 53-53-426-001 Capital Improvement P 3,110.00 1,118.94 18,660.00 6,086.10 37,320.00 31,233.90 TOTAL Penalties & Fines 3,110.00 1,118.94 18,660.00 6,086.10 37,320.00 31,233.90 Capital Revenues 53-53-430-065 Enterprise Capital Im 30,425.38 32,772.81 182,552.28 195,114.28 365,104.51 169,990.23 53-53-430-066 Capital Imp Fee-Contr 0.00 0.00 0.00 (121,495.00) 0.00 121,495.00 TOTAL Capital Revenues 30,425.38 32,772.81 182,552.28 73,619.28 365,104.51 291,485.23 Misc 53-53-480-001 Interest Income 2.08 12.01 12.52 63.64 25.00 (38.64) TOTAL Misc 2.08 12.01 12.52 63.64 25.00 (38.64) TOTAL REVENUES: Capital Improvement Fee 33,537.46 33,903.76 201,224.80 79,769.02 402,449.51 322,680.49 Capital Improvement Fee EXPENSES Maintenance 53-53-520-005 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 53-53-520-025 Utility Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Maintenance 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service 53-53-999-900 Interfund Bond Pymt T 10,124.58 0.00 60,747.52 0.00 121,495.00 121,495.00 TOTAL Debt Service 10,124.58 0.00 60,747.52 0.00 121,495.00 121,495.00 TOTAL EXPENSES: Capital Improvement Fee 10,124.58 0.00 60,747.52 0.00 121,495.00 121,495.00 TOTAL FUND REVENUES 33,537.46 33,903.76 201,224.80 79,769.02 402,449.51 322,680.49 TOTAL FUND EXPENSES 10,124.58 0.00 60,747.52 0.00 121,495.00 121,495.00 FUND SURPLUS (DEFICIT) 23,412.88 33,903.76 140,477.28 79,769.02 280,954.51

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 45 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 55-51-420-020 Interfund Loan/Transf 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Charges for Services 0.00 0.00 0.00 0.00 0.00 0.00 Capital Revenues 55-51-430-060 Sewer Line Charges 4,843.75 10,000.00 29,062.50 36,250.00 58,125.00 21,875.00 55-51-430-500 Bond Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Revenues 4,843.75 10,000.00 29,062.50 36,250.00 58,125.00 21,875.00 Misc 55-51-480-001 Interest Income 0.00 0.00 0.00 684.85 0.00 (684.85) TOTAL Misc 0.00 0.00 0.00 684.85 0.00 (684.85) TOTAL REVENUES: Sewer 4,843.75 10,000.00 29,062.50 36,934.85 58,125.00 21,190.15 Sewer EXPENSES Debt Service 55-51-801-009 2012 GO Bond Interest 0.00 0.00 0.00 0.00 0.00 0.00 55-51-801-010 2016 GO Bond Principa 0.00 0.00 105,000.00 0.00 210,000.00 210,000.00 55-51-801-012 2016 GO Bond Interest 0.00 0.00 55,550.00 55,550.00 111,100.00 55,550.00 55-51-801-013 2012 GO Bond Principa 0.00 0.00 0.00 0.00 0.00 0.00 55-51-801-901 Bond Fees 0.00 0.00 500.00 950.00 500.00 (450.00) TOTAL Debt Service 0.00 0.00 161,050.00 56,500.00 321,600.00 265,100.00 Debt Service 55-51-999-900 Interfund Bond Pymt T 0.00 0.00 37,170.87 13,892.84 74,341.73 60,448.89 TOTAL Debt Service 0.00 0.00 37,170.87 13,892.84 74,341.73 60,448.89 TOTAL EXPENSES: Sewer 0.00 0.00 198,220.87 70,392.84 395,941.73 325,548.89

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 46 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 4,843.75 10,000.00 29,062.50 36,934.85 58,125.00 21,190.15 TOTAL FUND EXPENSES 0.00 0.00 198,220.87 70,392.84 395,941.73 325,548.89 FUND SURPLUS (DEFICIT) 4,843.75 10,000.00 (169,158.37) (33,457.99) (337,816.73

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 47 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Special Service Area 2007-5 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 66-65-401-065 SSA Tax Payment 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Property Taxes 0.00 0.00 0.00 0.00 0.00 0.00 Capital Revenues 66-65-430-500 SSA Bond Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Revenues 0.00 0.00 0.00 0.00 0.00 0.00 Misc 66-65-480-001 Interest Income 0.00 0.00 0.00 47.40 0.00 (47.40) TOTAL Misc 0.00 0.00 0.00 47.40 0.00 (47.40) TOTAL REVENUES: Special Service Area 0.00 0.00 0.00 47.40 0.00 (47.40) Special Service Area EXPENSES Professional Services 66-65-510-001 Legal 0.00 0.00 0.00 0.00 0.00 0.00 66-65-510-501 SSA Administrator 0.00 0.00 0.00 0.00 0.00 0.00 66-65-510-502 Trustee Fees 0.00 0.00 0.00 2,000.00 0.00 (2,000.00) TOTAL Professional Services 0.00 0.00 0.00 2,000.00 0.00 (2,000.00) Communications 66-65-515-005 Printing 0.00 0.00 0.00 0.00 0.00 0.00 66-65-515-040 Other Professional Fe 0.00 0.00 0.00 1,445.21 0.00 (1,445.21) TOTAL Communications 0.00 0.00 0.00 1,445.21 0.00 (1,445.21) --- UNDEFINED CODE --- 66-65-530-901 Misc Expenses 0.00 0.00 0.00 5,373.43 0.00 (5,373.43) TOTAL --- UNDEFINED CODE --- 0.00 0.00 0.00 5,373.43 0.00 (5,373.43)

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 48 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Special Service Area 2007-5 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 66-65-601-900 Public Improvements 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Projects 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service 66-65-801-010 Bond Principal 0.00 0.00 0.00 0.00 0.00 0.00 66-65-801-020 Bond Interest 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENSES: Special Service Area 0.00 0.00 0.00 8,818.64 0.00 (8,818.64) TOTAL FUND REVENUES 0.00 0.00 0.00 47.40 0.00 (47.40) TOTAL FUND EXPENSES 0.00 0.00 0.00 8,818.64 0.00 (8,818.64) FUND SURPLUS (DEFICIT) 0.00 0.00 0.00 (8,771.24) 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 49 TIME: 16:10:10 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Special Service Area 2007-6 FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE ------------------------------------------ Special Service Area 2007-6 REVENUES Property Taxes 67-65-401-065 SSA Tax Payment 0.00 0.00 0.00 74,998.22 0.00 (74,998.22) TOTAL Property Taxes 0.00 0.00 0.00 74,998.22 0.00 (74,998.22) Capital Revenues 67-65-430-500 SSA Bond Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Revenues 0.00 0.00 0.00 0.00 0.00 0.00 Misc 67-65-480-001 Interest Income 0.00 0.00 0.00 356.38 0.00 (356.38) TOTAL Misc 0.00 0.00 0.00 356.38 0.00 (356.38) TOTAL REVENUES: Special Service Area 200 0.00 0.00 0.00 75,354.60 0.00 (75,354.60) Special Service Area 2007-6 EXPENSES Professional Services 67-65-510-001 Legal 0.00 0.00 0.00 27,513.63 0.00 (27,513.63) 67-65-510-501 SSA Administrator 0.00 0.00 0.00 525.00 0.00 (525.00) 67-65-510-502 Trustee Fees 0.00 0.00 0.00 10,714.43 0.00 (10,714.43) TOTAL Professional Services 0.00 0.00 0.00 38,753.06 0.00 (38,753.06) Communications 67-65-515-005 Printing 0.00 0.00 0.00 0.00 0.00 0.00 67-65-515-040 Other Professional Se 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Communications 0.00 0.00 0.00 0.00 0.00 0.00 --- UNDEFINED CODE --- 67-65-530-901 Misc Expense 0.00 0.00 0.00 190,637.98 0.00 (190,637.98) TOTAL --- UNDEFINED CODE --- 0.00 0.00 0.00 190,637.98 0.00 (190,637.98)

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 50 TIME: 16:10:11 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.WOW MTD/YTD ACTUAL VS. BUDGET FOR 6 PERIODS ENDING OCTOBER 31, 2018 FUND: Special Service Area 2007-6 FISCAL YTD UNCOLLECTED/ ACCOUNT OCTOBER OCTOBER YEAR-TO-DATE ACTUAL + ANNUAL UNENCUMBERED NUMBER DESCRIPTION BUDGET ACTUAL BUDGET ENCUMBRANCE BUDGET BALANCE ------------------------------------------ Special Service Area 2007-6 EXPENSES Capital Projects 67-65-601-900 Public Improvements 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Projects 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service 67-65-801-010 Bond Principal 0.00 0.00 0.00 0.00 0.00 0.00 67-65-801-020 Bond Interest 0.00 0.00 0.00 0.00 0.00 0.00 67-65-801-901 Bond Fees 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENSES: Special Service Area 200 0.00 0.00 0.00 229,391.04 0.00 (229,391.04) TOTAL FUND REVENUES 0.00 0.00 0.00 75,354.60 0.00 (75,354.60) TOTAL FUND EXPENSES 0.00 0.00 0.00 229,391.04 0.00 (229,391.04) FUND SURPLUS (DEFICIT) 0.00 0.00 0.00 (154,036.44) 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 51 TIME: 16:10:11 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 68-65-401-065 SSA Tax Payment 0.00 0.00 0.00 282,599.46 0.00 (282,599.46) TOTAL Property Taxes 0.00 0.00 0.00 282,599.46 0.00 (282,599.46) Capital Revenues 68-65-430-500 SSA Bond Proceeds 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Revenues 0.00 0.00 0.00 0.00 0.00 0.00 Miscellaneous 68-65-480-001 Interest Income 0.00 0.00 0.00 543.70 0.00 (543.70) TOTAL Miscellaneous 0.00 0.00 0.00 543.70 0.00 (543.70) TOTAL REVENUES: Special Service Area 201 0.00 0.00 0.00 283,143.16 0.00 (283,143.16) Special Service Area 2015 EXPENSES Professional Services 68-65-510-001 Legal 0.00 0.00 0.00 0.00 0.00 0.00 68-65-510-501 SSA Administrator 0.00 0.00 0.00 2,575.50 0.00 (2,575.50) 68-65-510-502 Trustee Fees 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Professional Services 0.00 0.00 0.00 2,575.50 0.00 (2,575.50) Communications 68-65-515-005 Printing 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Communications 0.00 0.00 0.00 0.00 0.00 0.00 Debt Service 68-65-801-010 Bond Principal 0.00 0.00 0.00 0.00 0.00 0.00 68-65-801-020 Bond Interest 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Debt Service 0.00 0.00 0.00 0.00 0.00 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 52 TIME: 16:10:11 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 201 0.00 0.00 0.00 2,575.50 0.00 (2,575.50) TOTAL FUND REVENUES 0.00 0.00 0.00 283,143.16 0.00 (283,143.16) TOTAL FUND EXPENSES 0.00 0.00 0.00 2,575.50 0.00 (2,575.50) FUND SURPLUS (DEFICIT) 0.00 0.00 0.00 280,567.66 0.00

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 53 TIME: 16:10:11 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 90-50-430-500 Bond Proceeds-Water 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Revenues 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES: Water 0.00 0.00 0.00 0.00 0.00 0.00 Sewer REVENUES Capital Revenues 90-51-430-500 Bond Proceeds-Sewer 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Capital Revenues 0.00 0.00 0.00 0.00 0.00 0.00 Misc. 90-51-480-001 Interest Income 0.00 0.00 0.00 (1,991.96) 0.00 1,991.96 TOTAL Misc. 0.00 0.00 0.00 (1,991.96) 0.00 1,991.96 Debt Service 90-51-499-900 Interfund Bond Pymt T 0.00 0.00 121,200.00 51,200.00 242,400.00 191,200.00 TOTAL Debt Service 0.00 0.00 121,200.00 51,200.00 242,400.00 191,200.00 TOTAL REVENUES: Sewer 0.00 0.00 121,200.00 49,208.04 242,400.00 193,191.96 Interceptor REVENUES Misc. 90-55-480-001 Interest Income 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL Misc. 0.00 0.00 0.00 0.00 0.00 0.00 Interfund Transfer 90-55-499-900 Interfund Bond Pymt T 0.00 0.00 188,749.00 63,748.75 377,498.00 313,749.25

DATE: 11/14/2018 VILLAGE OF MANHATTAN PAGE: 54 TIME: 16:10:11 DETAILED REVENUE AND EXPENSE F-YR: 19 ID: GL470003.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 0.00 0.00 188,749.00 63,748.75 377,498.00 313,749.25 TOTAL REVENUES: Interceptor 0.00 0.00 188,749.00 63,748.75 377,498.00 313,749.25 Sewer EXPENSES Debt Service 90-51-801-001 2013 Bond Principal 0.00 0.00 70,000.00 0.00 140,000.00 140,000.00 90-51-801-003 2013 GO Bond Interest 0.00 0.00 51,200.00 51,200.00 102,400.00 51,200.00 TOTAL Debt Service 0.00 0.00 121,200.00 51,200.00 242,400.00 191,200.00 TOTAL EXPENSES: Sewer 0.00 0.00 121,200.00 51,200.00 242,400.00 191,200.00 Interceptor EXPENSES Debt Service 90-55-801-010 Bond Principal 0.00 0.00 125,000.00 0.00 250,000.00 250,000.00 90-55-801-012 2012 GO Bond Interest 0.00 0.00 63,749.00 63,748.75 127,498.00 63,749.25 TOTAL Debt Service 0.00 0.00 188,749.00 63,748.75 377,498.00 313,749.25 TOTAL EXPENSES: Interceptor 0.00 0.00 188,749.00 63,748.75 377,498.00 313,749.25 TOTAL FUND REVENUES 0.00 0.00 309,949.00 112,956.79 619,898.00 506,941.21 TOTAL FUND EXPENSES 0.00 0.00 309,949.00 114,948.75 619,898.00 504,949.25 FUND SURPLUS (DEFICIT) 0.00 0.00 0.00 (1,991.96) 0.00