City Council

River Heights City COUNCIL MEETING AGENDA Tuesday, May 14, 2019 Notice is hereby given that the River Heights City Council will hold its regular council meeting begiiming at 6:30 p.m. in the River Heights City Office Building at 520 S 500 E. Opening Remarks(Wilson)and Pledge of Allegiance (Scott) Adoption of Previous Minutes and Agenda Reports and Approval ofPayments(Mayor, Council, Staff) Public Comment Review Revisions to the 2018-19 Budget Presentation of the 2019-20 Tentative Budget Discuss Council Member Duties Discuss 1000 East fence restrictions Adjourn Posted this 9^*^ day of May 2019 y Clayten Nelson Attachmenis for this meeting and drafts of previous meeting minutes can be found on the State's Public Notice Website (pmn.utah.gov) In compliance with the American Disabilities Act, individuals needing special accommodations(including auxiliarj- communicative aids and services) during this meeting should notify Sheila Lind,(435)770-2061 at least 24 hours before the meeting. 520 South 500 East River Heights, Utah 84321 Phone & Fax(433)752-2646  River Heights City .1 2 3 Council Meeting 4 5 May 14,2019 6 7 8 Present: Mayor Todd Rasmussen 9 Council members: Doug Clausen 10 Robert"K" Scott 11 Elaine Thatcher 12 Dixie Wilson 13 Blake Wright, attended by phone 14 15 16 Public Works Director Clayten Nelson 17 Finance Director Clifford Grover 18 Minute Taker Joe Ames 19 20 Excused: Recorder Sheila Lind 21 Treasurer Wendy Wilker 22 Others Present: Heather Lehnig _4 25 26 The following motions were made during the meeting: 27 28 Motion #1 29 Councilmember Thatcher moved to "adopt the minutes of the council meeting of April 23, 30 2019 and the evening's agenda." Councilmember Scott seconded the motion, which passed with 31 Clausen, Scott, Thatcher, Wright and Wilson in favor. No one opposed. 32 33 Motion #2 34 Cotmcilmember Clausen moved to "pay the bills as listed." Councilmember Scott seconded 35 the motion, which passed with Clausen, Scott, Thatcher, Wright and Wilson in favor. No one.opposed. 36 37 Motion #3 38 Councilmember Thatcher moved "that these councilmember duties take effect as discussed." 39 Councilmember Clausen seconded the motion, which passed with Clausen, Scott, Thatcher, Wright 40 and Wilson in favor. No one opposed. 41 42 43 Proceedings of the Meeting: 44 45 The River Heights City Council met at 6:30 p.m. in the Ervin R. Crosbie Council Chambers in .16 the River Heights City Building on Monday, May 14, 2019 for their regular council meeting. 1 520 South 500 East River Heights, Utah 84321 Phone 8c Fax (435)752-2646 47 Opening Remarks and Pledge of Allegiance: Councilmember Wilson opened the meeting with 48 a thought and Councilmember Scott led the group in the Pledge of Allegiance. 49 50 Adoption ofPrevious Minutes and Agenda: Minutes for the April 23,2019 meeting were 51 reviewed. 52 53 Councilmember Thatcher moved to "adopt the minutes of the council meeting of April 23, 54 2019 and the evening's agenda." Councilmember Scott seconded the motion, which passed with 55 Clausen, Scott, Thatcher, Wright and Wilson in favor. No one opposed. 56 57 Reports and Approval ofPayments fMavor. Council. Staff): 58 59 Public Works Director Nelson 60 • Will be working on the parks for the next few weeks. 61 • GIS for county runs- willing to help us out. iPads on sale right now- will get two. Current 62 budget wilJ cover costs. Mayor approved to move ahead. 63 64 Finance Director Grover 65 • Nothing to report. 66 67 Treasurer Wilker was absent 68 Councilmember Clausen moved to "pay the bills as listed." Councilmember Scott 69 seconded the motion, which passed with Clausen, Scott, Thatcher, Wright and Wilson in favor. 70 No one opposed. 71 72 Councilmember Thatcher 73 • Working on arranging for people in a vehicle in the parades. Looked into vehicle signs that 74 won't hurt paint for parades. Cheap enough to get for each parade. 75 76 Councilmember Scott 77 • Nothing to report. 78 79 Councilmember Clausen 80 • Nothing to report. 81 82 Councilmember Wilson 83 • Disappointed in the number who signed up for t-ball- ordered shirts. Only have 5 kids per 84 team so ordered 8 shirts. Hard to find coaches. Will go through with it. 85 86 Councilmember Wright: 87 • Nothing to report. 88 89 Recorder Lind was absent. 90 91 92 ''3 Mayor Rasmussen 4 • Found out that the school district plans to be out ofthe old school building by December 25^*^. 95 There will be a transfer oftitle and utility bills. 96 • Council asked about progress of selling the old church. Meeting with attorney will be held to 97 designate as surplus property. Then city can designate what they want done with the property 98 with conditions of the sale. 99 100 Public Comment: Heather Lehnig wanting to know what the status is on the sidewalk on 1000 101 East. Asked if anyone would come talk to her. Public Works Director Nelson says the contractor, 102 Craig, should come talk to her about when they need to close driveway. PWD Nelson will also get with 103 Mrs. Lehnig to show her the blueprints. She says they will probably want to dig up two thirds of her 104 driveway, would like to present an alternative. Mentioned some new neighbors, Bennett's, and asked if 105 anyone has spoken with them. PWD Nelson is not sure. Mrs. Lehnig can provide Bennett's phone 106 number,they are in Denver right now. 107 108 Review Revisions to the 2018-19 Budget: FD Grover reviewed the current year budget. We are 109 under budget in capital projects. PWD Nelson mentioned new truck body style changed this year so 110 everyone is behind on getting new trucks. PWD Nelson mentioned that the sidewalk will be done by 111 July. FD Grover plans to transfer $120,000 from one fund to capital projects fund. No substantial 112 changes to the budget. 113 114 Presentation of the 2019-20 Tentative Budget: Craig feels the lower well is a higher priority. 5 Estimated $250,000. Doug has some ideas of different ways to mitigate the risk. Mayor Rasmussen 6 had FD Grover put that in next year's budget. With these changes we would be at about $1 million 117 reserve in water and sewer combined.PWD Nelson asked if we want to skip a year of$40,000 in seal 118 coat on the roads? PWD Nelson explained that ifthe money is there it is good to maintain the roads to 119 make them last longer, but with the 400 S project, a big road project and maintenance, we could skip a 120 year on the seal coating, so it may be a good time to skip one year. Mayor Rasmussen suggests we 121 could do the sealing the next year. PWD Nelson stated that 400 South would be the road maintenance 122 for next year. Sealing has a lifespan of7 years. PWD Nelson feels we are ok to not have HAS put 123 down next year. Discussed transfer offunds from sewer and general funds. Will need a public hearing 124 to pull out of sewer fund. This would leave us with 1.2 million in reserves. FD Grover feels we should 125 look at a technical/engineering evaluation of sewer and water. CM Clausen to do research on that. FD 126 Grover feels we are low on reserves going into the water fund. Mayor says we are spending down to 127 what he feels comfortable with, but would like to council in the next year to put numbers together for 128 future councils on where we want to stay long-term. CM Clausen suggests getting this planning done 129 this fall and not waiting until next year. PWD Nelson wants to remember to work on Saddle Rock seal 130 coat, which is the developer's responsibility - we pay for and then get reimbursed by the developer. 131 Clarified that $70,000(remaining $60,000 plus the $10,000 right-of-way) is on budget for next year. 132 FD Grover does not need anything else from the council for the budget. 133 134 Discuss Council Member Duties: Mayor would like to move the emergency preparedness 135 duties to be with community affairs- with community affairs being worked on during summer months. 136 Take roads from CM Clausen and move to CM Scott. Emergency Preparedness to CM Thatcher. 3 River Heights City Council Meeting, 5/14/19 137 Councilmember Thatcher moved "that these counenmember duties take effect as 138 discussed/' Councilmember Clausen seconded the motion, which passed with Clausen, Scott, 139 Thatcher, Wright and Wilson in favor. No one opposed. 140 141 Discuss lOQO East fence restrictions: Mayor shared that one homeowner came to him 142 wondering if he could work with the city to come to a solution for fencing on 1000 East- a comer lot. 143 Mayor spoke with Jon Jenkins - appropriate way to change plat map is to have a preliminary meeting 144 to discuss where council sits and if there is an opportunity for something to be agreed upon. If council 145 agrees then a formal meeting would be set between the council and the individual, then it would go to 146 Planning and Zoning, then back to council for a vote. CM Wright asked to clarify that the Appeal 147 Authority demanded that the city sign the zoning clearance permits, but Appeal Authority says that 148 doesn't let residents off the hook for plat restrictions. Still have to do four foot fences. Mayor reminded 149 to enforce plat map restrictions, looks like there are red flags now for starting a fence - what are the 150 next steps to enforce plat? We'll continue to enforce plat and four foot restriction (from sidewalk 151 level). Corner lots never had zoning clearance permits signed. Mayor confirmed correct way to fight 152 something you may not agree with is coming to the council to request a change. This agenda item is to 153 find out if council would be amicable to plat change to increase to 5 foot or 6 foot with design 154 standard, that might meet the intent of the original plat restriction to satisfy the land owner. CM Wright 155 volunteered to meet with any of those homeowners to explain the options. If over four feet then the 156 whole height has to be 90% semitransparent. Intent of plat was to avoid a vinyl corridor along a road. 157 Discussed set-back offence away from sidewalk for such situations as bicycle handlebars hitting the 158 fence. Mayor asked if the council is willing to listen to this land owner for such a discussion? Wilson, 159 Clausen, Scott, Thatcher and Wright are all willing to meet with the landowner in two weeks. 160 161 The meeting adjourned at 7:40 p.m. 162 163 164 165 ^ .. _tOO(/I Joe Ames, Minute Taker 16< 167 Todd A. Rasmussen, Mayor  River Heights City Bills To Be Paid 5/14/2019 Payee ,'' Description Admin. P&Z Parl«/Rec Pub. Safety Com. Aff. Roads Water Sewer Total I Bear River Health Dept. Water Colifonn Testing $40.00 . $40.00 •2 Cal Ranch Vests Crossing Guards $74.95 $74.95 3 Caselle • Monthly Support $91.69 $91.66 $91.65 . :$275100 4 Ferguson Enterprises Blue Stake Paint, Drinking Fountain Rep. $186.33 $33.29 '. $219.62 5 Forsgrcn & Associates, Inc. 700 South, 1000 East, Storm Water $1,256.25 :-$!,256125 6 Freedom Mailing Monthly Bill Processing $144.63 $48.21 $48.21 ' $241.05 7 Incredible Concrete Irrigation repair $441.00 $44F.OO 8 Intermountain Farmers Association Weed & Feed $195.97 1 -$195.97 9 IPACO Chainsaw Blades $33.9? $33.99 $33.99 $33.99 • $135.96 10 IT Works Computer Maintenance Clean Up $382.50 , ^$382.50 II Lowe's Forms, Shovels & Pruners $38.88 $226.13 $38.87 S38.87. $342.75 12 NAPA Auto Parts Oil & Filters $15.10 $15.10 515.10 ;$45.30 13 Nationwide Insurance Recorders Annual Bond $100.00 ^ $100.00 14 Peterson Plumbing Supply Water Meter Lids/Water Leak 570 S 500 E $538.92 : -$538-92 15 Renegade Rentals Ride Mower for road sides and well houses $24.89 $24.88 $24.89 $24.89 • •$99.55 16 Rocky Mountain Power Electricity $74.39 $74.80 $25.45 $1,187.81 $1,675.48 $41.73 • $3i079.66 17 Roto Rooter Soccer Toilet $106.85 ■ .$106185 18 Secure Instant Payments Online Bill Processing $14.90 $14.90 $14.90 ^$44.70 19 South Fork Hardware Volley Balle Net Anchors $20.96 ■ ; $20.96 20 Specialized Pest Core Aeration, Fertilizer $757.25 . $757.25 21 The Clean Spot Park Restroom Cleaning 1 $244.42 .$244.42 22 Thomas Petroleum Monthly Fuel Charges \ $55.32 $55.31 $55.31 $55.31 $221,125 23 Todd Rasmussen Flyer Delivery, Fence, Elections, Happenings SIOO.OO $50.00 '$150'00 24 Verizon Wireless Monlly Cell Phone Billing $48.7i $48.71 $48.72 ; ,'$146.14 25 Xerox Nlonlhly Usage - Printer $44.67 '$44.67 26 27 28 29 th 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 Page 1'SubTotals $901.49 .SlOO.OO ^ $1,739,66 - '$100.40 $50.00" '$3,240.47 $2,659.33 $413.37 $9,204.72 Page 1 Total Amount(o be Paid $9,204.72 River Heights City Cash Budget Summary - Cash Analysis FY 2018-19 &Fy 2019-20 Proposed Budget FY 2019-20 General Fund 129,398.02 Capita! Projects Fund 29,165.09 Water Fund 433,581.86 Sewer Fund 679,796.84 Total Cash Balance 1,271,942.81 Revenue 790,000.00 Expenditures Administrative 186,050.00 Office 18,000.00 Community Affairs 19,400.00 Planning & Zoning 7,300.00 Public Safety 89,000.00 Roads 114,200.00 Parks & Recreation 90,800.00 Sanitation 156,000.00 Add: Depreciation (73,000.00) Transfer To CP Fund 240,000.00 Total Expenditures 847,750.00 Net Revenue Over Expenditures (57,750.00) Revenue Reimbursement Income 234,000.00 Transfer From Water Fund Transfer From Sewer Fund 200,000.00 Transfer From General Fund 240,000.00 Expenditures Administrative Parks & Recreation 244,000.00 Roads 520,000.00 Total Expenditures 764,000.00 Net Revenue Over Expenditures (90,000.00) Revenue 353,800.00 Add: Depreciation 73,000.00 Capital Projects 338,350.00 Transfer to Capital Projects Expenditures 249,300.00 Net Revenue Over Expenditures (160,850.00) Revenue 306,300.00 Add: Depreciation 23,000.00 Capital Projects 88,350.00 Transfer to Capital Projects 200,000.00 Expenditures 241,200.00 Net Revenue Over Expenditures (200,250.00) Net Revenue Over Expenditures - Combli (508,850.00) River Heights City Capital Budget FY 2019-20 Approved FY19 Total Roads Parks Water Sewer General Stewart Hill Fence ■ 40,000 40,000 1000 E Sidewalk - 30,000 30,000 400Simprovements 400,000 400,000 600S Repairs ■ 70,000 70,000 Tennis Courts ' 124,000 124,000 Saddle Rock Park ' 10,000 10,000 Proposed FY 20 t New Truck 31,700 15,850 15,850 PW Shop 130,000 65,000 65,000 Weil Engenering 15,000 7,500 7,500 Stewart Hill Park 70,000 70,000 ADA Compliance 10,000 10,000 Stonecrek Road Repairs 10,000 10,000 Old School Utilities 24,000 24,000 Upgrade Lower Weil 250,000 - _ 250,000 1,214,700 520,000 244.Q0Q 338,350 88,350 24,000 River Heights City Financial Summary May 14,2019 04/30/19 05/14/19 Net Change % of Total General Fund 190,564.58 187,148.02 (3,415.56) 10.51% Capital Projects Fund 119,166.09 119,166.09 - 6.69% Water Fund 595,284.32 594,431.86 (852.46) 33.38% Sewer Fund 879,972.21 880,046.84 74.63 49.42% Total Cash Balance 1,784,987.20 1,780,792.81 (4,194.39) 100.00% %0f %0f Unexpended Budget Time YTD Actual Annual Budget Budget Incurred Incurred . ^.General Fund' r - Revenue 659,222.02 757,030.00 97,807.98 87.08% 87.12% Expenditures Administrative 109,823.55 162,050.00 52,226.45 67.77% 87.12% Office 11,786.55 17,120.00 5,333.45 68.85% 87.12% Community Affairs 8,919.16 18,400.00 9,480.84 48.47% 87.12% Planning & Zoning 3,105.08 8,470.00 5,364.92 36.66% 87.12% Public Safety 78,716.46 86,400.00 7,683.54 91.11% 87.12% Roads 75,179.33 104,000.00 28,820.67 72.29% 87.12% Parks & Recreation 46,932.22 90,800.00 43,867.78 51.69% 87.12% Sanitation 141,710.87 150,000.00 8,289.13 94.47% 87.12% Transfer To CP Fund 120,000.00 120,000.00 - 100.00% Total Expenditures 596,173.22 757,240.00 161,066.78 78.73% 87.12% Net Revenue Over Expenditures 63,048.80 (210.00) (63,258.80) ,— _ - :— ! 1 Capital Projects Fund Revenue 1,487.68 400.00 (1,087.68) 87.12% Reimbursement Income 30,000.00 - (30,000.00) Transfer From General Fund 120,000.00 120,000.00 - Expenditures Administrative 130,000.00 130,000.00 87.12% Parks & Recreation 152,750.00 152,750.00 87.12% Roads 295,171.71 757,750.00 462,578.29 87.12% - - - 87.12% Total Expenditures 295,171.71 1,040,500.00 745,328.29 87.12% Net Revenue Over Expenditures [143,684.03) (920,100.00) (776,415.97) — —. — iT- "Wa'terFurid' Revenue 303,119.56 346,130.00 43,010.44 87.57% 87.12% Expenditures 168,517.19 272,250.00 103,732.81 61.90% 87.12% Net Revenue Over Expenditures 134,602.37 73,880.00 (60,722.37) Sewer Fund Revenue 245,244.02 249,500.00 4,255.98 98.29% 87.12% Expenditures 226,422.37 310,250.00 83,827.63 72.98% 87.12% Net Revenue Over Expenditures 18,821.65 (60,750.00) (79,571.65) , , Cdrribined-Alf Funds Net Revenue Over Expenditures - Combined 72,788.79 (907,180.00) (979,968.79)  RIVER HEIGHTS CITY COMBINED CASH INVESTMENT MAY 31. 2019 COMBINED CASH ACCOUNTS 01-1010 CHECKING - GENERAL 467,706.55 01-1020 PTIF 1,172,610.03 01-1025 ZION'S SAVINGS 140,476.23 TOTAL COMBINED CASH 1.780,792.81 01-1000 CASH ALLOCATED TO OTHER FUNDS ( 1,780.792.81) TOTAL UNALLOCATED CASH .00 CASH ALLOCATION RECONCILIATION 10 ALLOCATION TO GENERAL FUND 187,148.02 40 ALLOCATION TO CAPITAL PROJECTS FUND 119,166.09 51 ALLOCATION TO WATER FUND 594,431.86 52 ALLOCATION TO SEWER FUND 880,046.84 TOTAL ALLOCATIONS TO OTHER FUNDS 1,780,792.81 ALLOCATION FROM COMBINED CASH FUND-01-1000 ( 1,780.792.81) ZERO PROOF IF ALLOCATIONS BALANCE .00 FORADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE: 1  RIVER HEIGHTS CITY BALANCE SHEET MAy31.2019 GENERAL FUND ASSETS 10-1000 CASH IN COMBINED CASH FUND 187,148.02 10-1510 AR - GARBAGE 19,422.39 10-1620 AR - WATER 57.70 10-1540 AR-911 3,687.27 10-1550 AR-SALES TAX 43,477.92 10-1580 AR-ROADC 13,727.55 10-1570 AR PROPERTY TAX 108,153.00 10-1580 AR - STORM WATER . 2,463.34 10-1590 AR COURT 250.00 10-1810 LAND-GFA 188,719.00 10-1820 BUILDING AND IMPROVEMENTS - GF 883,717,69 10-1830 MACHINERY & EQUIPMENT - GFA, 265,534.34 10-1835 INFRASTRUCTURE ASSETS - GFA 1,338,227,75 10-1840 ACC DEPR. BLDG. & IMP.- GFA ( 432,223.94) 10-1845 ACC DEPR. ■ MACH S EQPMT - GFA ( 221,612.50) 10-1847 ACC DEPRECIATION - INFRA- GFA ( 142,787.04) TOTAL ASSETS 2,257,962.49 •Y LIABILITIES AND EQUITY LIABILITIES 10-2000 AP-GENERAL ( 15,722.21) 10-2205 FICA PAYABLE 3.34 10-2220 STATE PAYABLE 387,01 10-2240 SUTA PAYABLE 42.01 10-2410 DEFERRED REVENUE - PROPERTY TA 108,153.00 TOTAL LIABILITIES 92,863.15 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 10-2910 INVESTMENT,-GFA 2,144,817.24 10-2980 FUND BALANCE ( 42,766.71) 10-2999 RECONCILIATION ACCOUNT .01 REVENUE OVER EXPENDITURES - YTD 63,048.80 BALANCE - CURRENT DATE 2,165,099.34 TOTAL FUND EQUITY 2,165,099.34 TOTAL LIABILITIES AND EQUITY 2,257,962.49 FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE: 2  RIVER HEIGHTS CITY REVENUES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY 31.2019 GENERAL FUND PERIOD ACTUAL YTD ACTUAL 'BUDGET UNEARNED PCNT TAXES 10-31-10 PROPERTYTAX 89,299.36 89,299.36 107,000.00 17,700.64 83.5 10-31-20 SALES TAX 175,939.82 175,939.82 235,500.00 59,560.18 74.7 10-31-30 FRANCHISE TAX 68,266.55 68,266.55 75,000.00 6,733.45 91.0 10-31-50 REDEMPTION TAXES 1,980.20 1,960.20 1,200.00 ( 780.20) 165.0 10-31-60 UPP TAXES(PERSONAL PROPERTY) 23,542.80 23,542.60 2,600.00 ( 20,942.60) 905.5 10-31-70 UPP FEES & LIEU (VEHICLE TAX) 4,008.24 4,008.24 10,400.00 6,391.76 38.5 TOTALTAXES 363,036.77 363,036.77 431,700.00 68,663.23 84.1 LICENSES AND PERMITS 10-32-10 ZONING CLEARANCE PERMITS 1,475.00 1,475.00 2,500.00 1,025.00 59.0 10-32-20 HOME OCCUPATION LICENSE 1,430.00 1,430.00 1,800.00 370.00 79.4 10-32-30 CONDITIONAL USE PERMITS 200.00 200.00 300.00 100.00 66.7 10-32-40 SUBDIVISION FEES 985.00 965.00 500.00 ( 485.00) 197.0 10-32-50 CACHE COUNTY 20% BLDG. FEE 1,946.80 1,948.80 1,500.00 ( 448.80) 129.9 10-32-60 DOG FEES 3,663.00 3,663.00 4,400.00 737.00 83.3 10-32-65 SANITATION 146,645.36 146,645.36 149,400.00 2,754.64 98.2 10-32-70 IMPACT FEES-PARKS 903.00 903.00 2,700.00 1,797.00 33.4 10-32-75 IMPACT FEES-ROADS 476.00 476.00 1,400.00 924.00 34.0 10-32-80 STORM DRAINAGE 20,773.97 20,773.97 26,200.00 5,426.03 79.3 10-32-85 911 22,354.11 22,354.11 23,500.00 1,145.89 95.1 TOTAL LICENSES AND PERMITS 200,854.24 200,854.24 214,200.00 13,345.76 93.8 INTERGOVERNMENTAL REVENUE 10-33-20 CLASS'C ROAD 87,823.38 87,823.38 70,700.00 ( 17,123.38) 124.2 10-33-25 PARK GRANT(RAPZ) .00 .00 3,500.00 3,500.00 .0 TOTAL INTERGOVERNMENTAL REVE 87,823.36 87,823.38 74,200.00 ( 13,623.38) 118.4 CHARGES FOR SERVICES 10-34-10 PARKS AND REC. & RENT PARK 1,150.00 1,150.00 900.00 ( 250.00) 127.8 10-34-20 T-BALL 665.00 865.00 1,700.00 •' 835.00 50.9 10-34-30 LATE FEES 272.75 272.75 300.00 27.25 90.9 TOTAL CHARGES FOR SERVICES 2.287.75 2,287.75 2,900.00 612.25 78.9 FINES AND FORFEITURES 10-35-10 FINES AND FORFEITURES 955.81 955.81 1,000.00 44.19 95.6 TOTAL FINES AND FORFEITURES 955.81 955.81 1,000.00 44.19 95.6 FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE;3  RIVER HEIGHTS CITY REVENUES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY 31.2019 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT OTHER REVENUE 10-36-10 OTHER .00 .00 300.00 300.00 .0 10-36-17 APPLE DAYS-FUN RUN 104.00 104.00 350.00 246.00 29.7 10-36-18 APPLE DAYS-TENNIS .00 .00 350.00 350.00 .0 10-36-19 APPLE DAYS-PICKLEBALL .00 .00 30.00 30.00 .0 10-36-20 APPLE DAYS-PROMOTION/ENTETAIN .00 .00 200.00 200.00 .0 10-36-21 VENDOR BOOTH-APPLE DAYS 260.00 260.00 200.00 ( 60.00) 130.0 10-36-30 RENT-CITY BUILDING 600,00 600.00 1,000.00 400.00 60.0 10-36-35 RIGHT OF WAY FEES 650.00 650.00 1,300.00 650.00 50.0 10-38-40 YOUTH COUNCIL .00 .00 100.00 100.00 .0 CONTRIBUTION 500.00 500.00 700.00 200.00 71.4 10-36-50 10-36-60 INTEREST INCOME 2,150.07 2,150.07 1,200.00 ( 950.07) 179.2 10-36-85 SALE OF CAPITALASSETS .00 .00 27,300.00 27,300.00 .0 TOTAL OTHER REVENUE 4.264.07 4.264.07 33,030.00 28,765.93 12.9 TOTAL FUND REVENUE 659,222.02 659.222.02 757,030.00 97,807.98 87.1 FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE: 4  RIVER HEIGHTS CITY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY 31.2019 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT ADMINISTRATION 10-41-01 MAYOR AND COUNCIL 16,200.00 16,200.00 19,100.00 2,900.00 84.8 10-41-03 TREASURER 4,490.94 4,490.94 6,900.00 2,409.06 65.1 1CM1-05 RECORDER 18,541.20 18,541.20 20.700.00 2,158.80 89.6 10-41-06 FINANCE DIRECTOR 2,040.00 2,040.00 2,500.00 460.00 81.6 10-41-10 SUPERVISOR OF PUBLIC WORKS 11,535.69 11,535.69 12,800.00 1,264.31 90.1 10-41-15 PAYROLLTAXES 4,088.67 4,088.67 5,000.00 911.33 81.8 10-41-16 HEALTH INSURANCE 1,691.80 1,691.80 2,000.00 308.20 84.6 10-41-40 AUDIT 3,680.00 3,680.00 3,700.00 20.00 99.5 10-41-41 PROFESSIONAL FEES 1,817.50 1,817.50 5,000.00 3,182.50 36.4 10-41-42 BAD DEBT 7.73 7.73 .00 ( 7.73) .0 10-41-43 LEGAL 5,548.08 5,548.06 4,000.00 ( 1,548.08) 138.7 10-41-46 DUES AND SUBSCRIPTIONS 811.60 811.60 1,400.00 588.40 58.0 1(>41-55 INSURANCE LIABILITY AND OTHER 685.80 685.80 2,200.00 1,514.20 31.2 10-41-65 REPAIRS AND MAINTENANCE 99.99 99.99 250.00 150.01 40.0 10-41-70 TRAINING AND MEETINGS 95.00 95.00 900.00 805.00 10.6 10^1-80 BANK SERVICE CHARGES 534.64 534.64 600.00 65.36 89.1 1(M1-90 DEPRECIATION EXPENSE 37,954.91 37,954.91 74,900.00 36,945.09 50.7 10-41-95 MISCELLANEOUS .00 .00 100.00 100.00 .0 TOTAL ADMINISTRATION 109,823.55 109,823.55 162,050.00 52,226.45 67.8 - OFFICE EXPENSES 10-44-10 OFFICE AND GENERAL SUPPLIES 3,002.00 3,002.00 3,800.00 798.00 79.0 10-44-12 OFFICE CLEANING 39.75 39.75 300.00 260.25 13.3 10-44-15 DINNER & PARTY 615.08 615.08 500.00 ( 115.08) 123.0 10-44-17 COMPUTER MAINTENANCE 687.39 687.39 1,400.00 712.61 49.1 10-44-20 COMPUTER UPDATES .00 .00 700.00 700.00 .0 10-44-25 COMPUTER - RECORDER 532.99 532.99 .00 ( 532.99) .0 10-44-30 COPY MACHINE MAINTENANCE 370.00 370.00 450.00 80.00 82.2 10-44-35 1/3 CASELLE 916.90 916.90 1,100.00 183.10 83.4 10-44-45 F/0<, COPIER. PRINTER .00 .00 100.00 100.00 .0 10-44-47 FIRE EXTINGUISHER SERVICE 96.00 96.00 100.00 4.00 96.0 10-44-49 NAMEPLATES .00 .00 10.00 10.00 .0 10-44-50 NEWSLETTER/FLIERS 540.00 540.00 450.00 ( 90.00] 120.0 10-44-52 NEWSPAPER ADS 327.77 327.77 750.00 422.23 43.7 10-44-55 POSTAGE 972.50 972.50 900.00 ( 72.50) 108.1 10-44-65 SOFTWARE 160.04 160.04 200.00 39.96 80.0 10-44-70 TRAINING-RECORDER .00 .00 1,000.00 1,000.00 .0 10-44-75 GAS 466.28 466.28 600.00 133.72 77,7 10-44-77 ELECTRICITY 884.29 884.29 1,400.00 515.71 63.2 10-44-78 TELEPHONE 1,061.90 1.081.90 2,200.00 1,118.10 49.2 10-44-79 INTERNET 733.66 733.66 800.00 66.34 91.7 10-44-80 WEB PAGE DOMAIN 360.00 360.00 360.00 .00 100.0 TOTAL OFFICE EXPENSES 11.786.55 11,786.55 17,120.00 5,333.45 68.9 FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGES  RIVER HEIGHTS CITY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY 31.2019 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT COMMUNITY AFFAIRS 10-48-17 APPLE DAYS-FUN RUN 240.56 240.56 .00 ( 240.56) .0 10-48-20 APPLE DAYS-PROMOTION/ENTERTAI 6.638.90 6,638.90 8,000.00 1,361.10 83.0 10-48-21 EVENTS(X-MAS TREE LIGHTING) 1,393.08 1,393.08 1.300.00 { 93.08) 107.2 10-48-30 CIVIC PROJECTS 125.00 125.00 1,400.00 1,275.00 8.9 10-48-50 FLOAT .00 .00 200.00 200.00 .0 10-48-55 FLOAT DECORATIONS 59.62 59.62 400.00 340.38 14.9 10-48-60 LIBRARY .00 .00 4.600.00 4,600.00 .0 10^8-70 ROYALTY 97.41 97.41 1,800.00 1,702.59 5.4 10-48-80 YOUTH COUNCIL 364.59 364.59 700.00 335.41 52.1 TOTAL COMMUNITY AFFAIRS 8,919.16 8.919.16 18,400.00 9,480.84 48.5 PLANNING & ZONING 10-51-07 PLANNING COMMISSION 912.00 912.00 1,200.00 288.00 76.0 10-51-10 ZONING ADMINISTRATOR/PLANNER 2,000.00 2,000.00 3,000.00 1,000.00 66.7 155.02 155.02 200.00 44.98 77.5 10-51-15 PAYROLLTAXES 406.81 405.81 500.00 93.19 81.4 10-51-19 ADVERTISING. NOTICES .00 .00 70.00 70.00 .0 10-51-25 COPIES OF ORDINANCES, MAPS, OT .00 .00 1,100.00 1,100.00 .0 10-51-30 PASS THROUGH FEES-PZ 10-51-41 PROFESSIONAL FEES ( 368.75) ( 368.75) 1,500.00 1,868.75 ( 24.6) .00 .00 900.00 900.00 .0 10-51-45 TRAINING TOTAL PLANNING & ZONING 3.105.08 3.105.08 8,470.00 5,364.92 36.7 PUBLIC SAFETY 10-54-10 CROSSING GUARDS 7.800.84 7,800.84 9,900.00 2,099.16 78.8 10-54-15 PAYROLLTAXES 604.76 604.76 800.00 195.24 75.6 10-54-19 CROSSING GUARD SUPPLIES 145.50 145.50 500.00 354.50 29.1 .00 .00 200.00 200.00 .0 10-54-20 CROSSING GUARD TRAINING 10-54-25 EMERGENCY PREPAREDNESS .00 .00 600.00 600.00 .0 10-54-30 FIRE 32.960.00 32,960.00 33.600.00 640.00 98.1 10-54-40 911 20.157.00 20,157.00 23,200.00 3,043.00 86.9 10-54-60 POLICE 10,571.10 10,571.10 10,600.00 28.90 99.7 10-54-70 ANIMAL CONTROL 6.249.03 6,249.03 6,700.00 450.97 93.3 10-54-75 ELECTRICITY-SCHOOL FLASHERS 228.23 228.23 300.00 71.77 76.1 TOTAL PUBLIC SAFETY 78.716.46 78,716.46 86,400.00 7,683.54 91.1 FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE:6  RIVER HEIGHTS CITY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY 31.2019 GENERAL FUND - PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT « ROADS 10-60-10 SUPERVISOR-ROADS 11.655.69 11,655.69 12,800.00 1,144.31 91.1 10-60-11 PART-TIME WAGES 2,342.37 2,342.37 2,100.00 ( 242.37) 111.5 10-60-12 MAINTENANCE ASSISTANT 9,153.31 9,153.31 9,900.00 746.69 92.5 10-60-15 PAYROLL TAXES 1,795.02 1,795.02 2,100.00 . 304.98 85.5 10-60-16 HEALTH INSURANCE 5,975.05 5,975.05 7.700.00 1,724.95 77.6 10-60-22 ENGINEERING & PROFESSIONAL .00 .00 500.00 500.00 .0 10-60-24 TRAILS 896.40 896.40 900.00 3.60 99.6 10-60-26 PAINT SUPPLIES .00 .00 500.00 500.00 .0 10-60-30 WALKWAY REPAIRS . .00 .00 500.00 500.00 .0 10-60-10 SIGNS 166.46 166.46 3,000.00 2,833.54 5.6 10-60-11 PROFESSIONAL FEES 1.360.30 1,360.30 2,000.00 639.70 68.0 10-60-50 GAS. OIL & VEHICLE REPAIR 1.331.84 1,331.84 1,600.00 268.16 83.2 10-60-55 SNOW REMOVAL 13.459.63 13.459.63 20,000.00 6,540.37 67.3 10-60-56 INSURANCE. LIABILITY AND OTHER 5,269.18 5,289.18 7,400.00 2,110.82 71.5 10-60-60 STREET LIGHTING 10.333.90 10,333.90 13,000.00 2,666.10 79.5 10-60-65 STREET REPAIRS 211.30 211.30 5,000.00 4,788.70 4.2 10-60-75 GAS - HEATING GARAGE 516.59 516.59 600.00 83.41 86.1 10-60-76 STORM WATER 6.549.25 6.549.25 8,000.00 1,450.75 81.9 10-60-80 REPAIRS AND MAINTENANCE 4,143.04 4,143.04 6,400.00 2,256.96 64.7 TOTALROADS 75.179.33 75,179.33 104,000.00 28,820.67 72.3 PARKS & RECREATION 10-70-10 SUPERVISOR-PARKS 11,703.69 11,703.69 12,800.00 1,096.31 91.4 10-70-11 PART-TIME WAGES 3,279.18 3,279.18 2,900.00 ( 379.18) 113.1 10-70-12 MAINTENANCE ASSISTANT 10,984.00 10,984.00 11,900.00 916.00 92.3 10-70-15 PAYROLL TAXES 2,014.04 2,014.04 2,300.00 285.96 87.6 10-70-16 HEALTH INSURANCE 6,797.55 6,797.55 8,700.00 1,902.45 78.1 10-70-30 CLEANING SUPPLIES 25.59 25.59 400.00 374.41 6.4 10-70-40 MAINTENANCE RYAN'S PARK 1,297.91 1,297.91 3,000.00 1,702.09 43.3 10-70-11 PROFESSIONAL FEES .00 .00 1,700.00 1,700.00 .0 10-70-15 MAINTENANCE - GROUNDS 1,487.65 i.487.65 4,200.00 2,712.35 35.4 10-70-50 MAINT.TENNIS-PICKLEBALL COURT .00 .00 20,000.00 20,000.00 .0 10-70-55 PLANT RESTORATION .00 .00 500.00 500.00 .0 10-70-56 INSURANCE LIABILITY AND OTHER 1,802.67 1,802.67 1,800.00 ( 2.67) 100.2 10-70-60 T-BALL .00 .00 1,100.00 1,100.00 .0 10-70-65 SOCCER LEAGUE EXPENSES 530.00 530.00 •' 1,000.00 470.00 53.0 10-70-67 ECCLES ICE CENTER .00 .00 1,500.00 1,500.00 .0 10-70-72 PARK DEPOSIT REFUND 550.00 550.00 400.00 ( 150.00) 137.5 10-70-74 BUILDING DEPOSIT REFUND 350.00 350.00 600.00 250.00 58.3 10-70-75 GAS 587.54 587.54 800.00 212.46 73.4 10-70-77 ELECTRICITY 609.94 609.94 900.00 290.06 67.8 10-70-80 REPAIRS & MAINTENANCE 3,591.89 3,591.89 11,000.00 7,408.11 32.7 10-70-82 DUGOUT BENCHES - BALL DIAMOND .00 .00 500.00 500.00 .0 10-70-86 PARK RESTROOM 1,170.57 1,170.57 700.00 { 470.57) 167.2 10-70-90 MISCELLANEOUS 150.00 150.00 2,100.00 1,950.00 7.1 TOTAL PARKS & RECREATION 46,932.22 46,932.22 90,800.00 43,867.78 51.7 FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02;36PM PAGE:7  RIVER HEIGHTS CITY EXPENDITURES WITH COMPARISON TO BUDGET FOR TWE 11 MONTHS ENDING MAY31. 2019 GENERAL FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT OTHER EXPENSES SANITATION 141,710.87 141,710.87 150,000.00 8,289.13 94.5 TRANSFER TO CP FUND 120,000.00 120,000.00 120,000.00 .00 100.0 TOTAL OTHER EXPENSES 261,710.87 261,710.87 270,000.00 8,289.13 96.9 TOTAL FUND EXPENDITURES 596,173.22 596,173.22 757,240.00 161,066.78 78.7 NET REVENUE OVER EXPENDITURES 63,048.80 63,048.80 ( 210.00) ( 63,258.80) 30023. FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE;8  RIVER HEIGHTS CITY BALANCE SHEET MAY31.2019 CAPITAL PROJECTS FUND ASSETS 40-1000 CASH IN COMBINED CASH FUND 119,166.09 TOTAL ASSETS 119.166.09 LIABILITIES AND EQUITY FUND EQUITY UNAPPROPRIATED FUND BALANCE: 40-2980 FUND BALANCE 262.850.12 REVENUE OVER EXPENDITURES ■ YTD { 143.684.03) BALANCE - CURRENT DATE 119.166.09 TOTAL FUND EQUITY 119,166.09 TOTAL LIABILITIES AND EQUITY 119,166.09 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE:9  RIVER HEIGHTS CITY REVENUES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY31,2019 CAPITAL PROJECTS FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT OTHER INTEREST - CAPITAL IMPROVEMENT 1,487.68 1,487.68 400.00 ( 1,087.68) 371.9 REIMBURSEMENT INCOME 30,000.00 30,000.00 .00 ( 30,000.00) .0 TRANSFERS FROM GENERAL FUND 120,000.00 120.000.00 120,000.00 .00 100.0 TOTAL OTHER 151,487.68 151,487.68 120,400.00 ( 31,087.68) 125.8 TOTAL FUND REVENUE 151,487.68 151,487.68 120,400.00 ( 31,087.68) 125.8 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE; 10  RIVER HEIGHTS CITY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY31,2019 CAPITAL PROJECTS FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT DEPARTMENT 41 ADMINISTRATIVE .00 .00 130,000.00 130,000.00 .0 T0TALDEPARTMENT41 .00 .00 130,000.00 130,000.00 .0 DEPARTMENT 60 ROADS 295,171.71 295,171.71 757,750.00 462,578.29 39.0 TOTAL DEPARTMENT 60 295,171.71 295,171.71 757,750.00 462,578.29 39.0 DEPARTMENT 70 PARKS & RECREATION .00 .00 152,750.00 152,750.00 .0 TOTAL DEPARTMENT 70 .00 .00 152.750.00 152.750.00 .0 TOTAL FUND EXPENDITURES 295,171.71 295,171.71 1,040,500.00 745,328.29 28.4 NET REVENUE OVER EXPENDITURES ( 143,684.03) ( 143,684.03) 920,100.00) ( 776,415.97) ( 15.6) FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE; 11  RIVER HEIGHTS CITY BALANCESHEET MAY 31.2019 WATER FUND ASSETS 51-1000 CASH IN COMBINED CASH FUND 594,431.86 51-1510 ACCOUNTS RECEIVABLE-WATER 39,799.47 51-1910 DISTRIBUTION SYSTEM - WATER 2,979,294.95 51-1920 AGO DEPRECIATION - WATER 1,166,990.24) TOTAL ASSETS 2,446,536.04 LIABILITIES AND EQUITY LIABILITIES 51-2000 AP-WATER 7,674.24 51-2100 CUSTOMER DEPOSITS - WATER 11,276.81 TOTAL LIABILITIES 18,951.05 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 51-2980 FUND BALANCE 2,292,982.62 REVENUE OVER EXPENDITURES - YTD 134,602.37 BALANCE - CURRENT DATE 2,427,584.99 TOTAL FUND EQUITY 2,427,584.99 TOTAL LIABILITIES AND EQUITY 2,446,536.04 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02;36PM PAGE: 12  RIVER HEIGHTS CITY REVENUES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY 31. 2019 WATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT OTHER 51-36-10 CHARGES FOR SERVICES - WATER 290,103.64 290.103.64 330,200.00 40,096.36 87.9 51-36-15 INTEREST EARNED - WATER 6,138.62 6,138.62 1,000.00 ( 5,138.62} 613.9 51-36-20 HOOKUPS & OTHER - WATER 2,066.00 2,066.00 4.500.00 2,414.00 46.4 51-36-30 IMPACT FEES-WATER 4,579.00 4,579.00 8.300.00 3,721.00 55.2 51-36-95 MISC. INCOME .00 .00 30.00 30.00 .0 51-36-98 CONTAINER REFUNDS 212.30 212.30 2,100.00 1,887.70 10.1 TOTAL OTHER 303,119.56 303,119.56 346,130.00 43,010.44 87.6 TOTAL FUND REVENUE 303.119.56 303,119.56 346,130.00 43,010.44 87.6 FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE: 13  RIVER HEIGHTS CITY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY 31.2019 WATER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT WATER DEPARTMENT 51-40-01 MAYOR AND COUNCIL 5,400.00 5,400.00 6,700.00 1,300.00 80.8 51^0-03 TREASURER 4,359.03 4,359.03 6,700.00 2,340.97 65.1 4,636.68 4,636,68 5,200.00 563.32 89.2 51-40-05 RECORDER 51-40-06 FINANCE DIRECTOR 1,980.00 1,980,00 2,400.00 420.00 82.5 51-40-10 SUPERVISOR - PUBLIC WORKS 17,447.53 17,447.53 19,100.00 1,652.47 91.4 51-10-11 PART TIME WAGES 2,810.81 2,810.81 2,500.00 ( 310.81) 112.4 MAINTENANCE ASSISTANT 10,983.94 10,983.94 11,900.00 916.06 92.3 51-40-12 3,690.24 3,690.24 4,400.00 709.76 83.9 51-40-15 PAYROLL TAXEiS 51-40-16 HEALTH INSURANCE 7,643.55 7,643.65 9,700.00 2,056.35 78.8 916.60 916.80 1,100.00 183.40 83.3 51-40-20 1/3 CASELLE FEE 87.15) ( 87.15) 300.00 387.15 ( 29.1) 51-40-22 BAD DEBT ( 125.92 125.92 200.00 74.08 63.0 51-40-25 BILLING EXPENSE 51-40-26 POSTAGE 965.98 965.98 800.00 ( 165.98) 120.8 51-40-35 CAPITAL EXPENDITURES .00 .00 17,750.00 17,750.00 .0 42,087.71 42,087.71 75,700.00 33,612.29 55.6 51-40-37 DEPRECIATION 2,160.00 2,160.00 2,200.00 40.00 98.2 51-40-40 AUDIT 3,105.30 3,105.30 22,000.00 18,894.70 14.1 51-40-41 PROFESSIONAL FEES .00 .00 500.00 500.00 .0 51-40-43 LEGAL DUES AND SUBSCRIPTIONS 893.00 893.00 100.00 ( 793,00) 893.0 51-40-46 51-40-50 GAS, OIL, & VEHICLE REPAIR 1,331.73 1,331.73 1,600.00 268.27 83.2 6,066.69 6,066.89 6,500.00 433.11 93.3 51-40-51 LOGAN CITY WATER FEES 6,971.50 6,971.50 7,100.00 128.50 98.2 51-40-55 INSURANCE LIABILITY AND OTHER 51-40-60 PROLOG WATER SHARE ASSESSMEN 4,120.00 4,120.00 2,100.00 ( 2,020.00) 195.2 51-40-65 REPAIRS AND MAINTENANCE 7,610.74 7,610.74 18,000.00 10,389.26 42.3 1,804.12 1,804.12 2,500.00 695.88 72.2 51-40-66 MATERIALS AND SUPPLIES 712.00 712.00 1,000.00 268.00 71.2 51-40-70 TRAINING/\ND MEETINGS 51-40-75 GAS 2,360.93 2,360.93 2,300.00 ( 60.93) 102.7 25,602.03 25,602.03 36,000.00 10,397.97 71.1 51-40-77 ELECTRICITY 781.91 781.91 1,700.00 918.09 46.0 51-40-78 TELEPHONE 233.58 233.58 300.00 66.42 77.9 51-40-79 INTERNET 51-40-80 CHLORINE 1,652.52 1,652.52 3,900.00 2,247.48 42.4 51-40-95 MISCELLANEOUS 150.00 150.00 .00 ( 150.00) .0 TOTAL WATERIDEPARTMENT 168,517.19 168.517.19 272,250.00 103,732.81 61.9 TOTAL FUND EXPENDITURES 168,517.19 168,517.19 272,250.00 103,732.81 61.9 NET REVENUE OVER EXPENDITURES 134,602.37 134,602.37 73,880.00 ( 60,722.37) 182.2 FOR ADMINISTRATION USE ONLY 92 % OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE: 14  RIVER HEIGHTS CITY BALANCE SHEET MAY31.2019 SEWER FUND ASSETS 52-1000 CASH IN COMBINED CASH FUND 880,046.84 52-1510 ACCOUNTS RECEIVABLE-SEWER 31,771.18 52-1910 SEWER SYSTEM 712,810.44 52-1920 ACC DEPRECIATION - SEWER 556,221.95) TOTALASSETS 1,068,406.51 LIABILITIES AND EQUITY LIABILITIES 52-2000 AP-SEWER 14,530.09 TOTAL LIABILITIES 14,530.09 FUND EQUITY UNAPPROPRIATED FUND BALANCE: 52-2980 FUND BALANCE 1,035,054.77 REVENUE OVER EXPENDITURES ■ YTD 18,621.65 BALANCE - CURRENT DATE 1,053,876.42 TOTAL FUND EQUITY 1,053,876.42 TOTAL LIABILITIES AND EQUITY 1,068,406.51 FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE: 16  RIVER HEIGHTS CITY REVENUES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY 31.2019 SEWER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEARNED PCNT OTHER 52-36-10 CHARGES FOR SERVICES - SEWER 230.565.93 230,565.93 240,000.00 9,434.07 95.1 52-38-20 INTEREST EARNED - SEWER 9,767.09 9,767.09 2,900.00 ( 6,867.09) 336.8 1,200.00 1,200.00 3,000.00 1,800.00 40.0 52-36-25 SEWER ASSESSMENT & OTHER 3,711.00 3,711.00 3,600.00 ( 111.00) 103.1 52-36-30 IMPACT FEES-SEWER TOTAL OTHER 245,244.02 245,244.02 249,500.00 4,255.98 98.3 TOTAL FUND REVENUE 245,244.02 245,244.02 249,500.00 4,255.98 98.3 FORADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS ELAPSED 05/13/2019 02:36PM PAGE:16  RiVER HEIGHTS CITY EXPENDITURES WITH COMPARISON TO BUDGET FOR THE 11 MONTHS ENDING MAY31. 2019 SEWER FUND PERIOD ACTUAL YTD ACTUAL BUDGET UNEXPENDED PCNT SEWER DEPARTMENT 52-40-01 MAYOR AND COUNCIL 5,400.00 5,400.00 6,700.00 1,300.00 80.6 5240-03 TREASURER 4,359.03 4,359.03 6,700.00 2,340.97 65.1 52-40-05 RECORDER 4,636.68 4,636.68 5,200.00 563.32 89.2 52-40-06 FINANCE DIRECTOR 1,980.00 1,980.00 2,400.00 420.00 82.5 5240-10 SUPERVISOR - PUBLIC WORKS 5,815,85 5,815.85 6,400.00 584.15 90.9 5240-11 PART TIME WAGES 936.95 936.95 900.00 ( 36.95) 104.1 5240-12 MAINTENANCE ASSISTANT 5,492.00 5,492.00 6,000.00 508.00 91.5 5240-15 PAYROLL TAXES 2,218.60 2,218.60 2,700.00 481.40 82.2 5240-16 HEALTH INSURANCE 3,484.15 3,484.15 4,700.00 1,215.85 74.1 5240-20 1/3 CASELLE FEE 916.50 916.50 1,100.00 183.50 83.3 5240-22 BAD DEBT 9.85 9.85 100.00 90.15 9.9 5240-25 BILLING EXPENSE 125.91 125.91 200.00 74.09 63.0 5240-26 POSTAGE 965.99 965.99 800.00 ( 165.99) 120.8 5240-35 CAPITAL EXPENDITURES .00 .00 7,750.00 7,750.00 .0 5240-37 DEPRECIATION 16,179.38 16,179.38 34,600.00 18,420.62 46.8 524040 AUDIT 2,160.00 2,160.00 2,200.00 40.00 98.2 524043 LEGAL 80.00 80.00 1,200.00 1,120.00 6.7 524045 PROFESSIONAL FEES 67.27 67.27 4,000.00 3,932.73 1.7 524046 DUES AND SUBSCRIPTIONS .00 .00 200.00 200.00 .0 5240-50 GAS. OIL & VEHICLE REPAIR 1,331.73 1,331.73 1,600.00 268.27 63.2 5240-55 INSURANCE LIABILITY AND OTHER 7,052.19 7,052.19 7,500.00 447.81 94.0 5240-65 REPAIRS AND MAINTENANCE 31,234.89 31,234.89 20,000.00 ( 11,234.89) 156.2 5240-70 TRAINING AND MEETINGS 602.62 602.62 1.000.00 397.38 60.3 5240-75 GAS 516.59 516.59 700.00 183.41 73.8 5240-77 ELECTRICITY 293.98 293.98 600.00 306.02 49.0 5240-78 TELEPHONE 782.02 782.02 1,700.00 917.98 46.0 5240-79 INTERNET 233.60 233.60 300.00 66.40 77.9 5240-80 SEWER TREATMENT 129,371.01 129,371.01 182,000.00 52,628.99 71.1 5240-85 SUPPLIES 25.58 25.58 1,000.00 974.42 2.6 5240-95 MISCELLANEOUS 150.00 150.00 .00 { 150.00) .0 TOTAL SEWER DEPARTMENT 226,422.37 226,422.37 310,250.00 83,827.63 73.0 TOTAL FUND EXPENDITURES 226,422.37 226,422.37 310,250.00 83,827.63 73.0 NET REVENUE OVER EXPENDITURES 18,821.65 18,821.65 ( 60,750.00) ( 79.571.65) 31.0 FOR ADMINISTRATION USE ONLY 92% OF THE FISCAL YEAR HAS EIA.PSED 05/13/2019 02:36PM PAGE: 17