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2022.03 Monthly Budget ReportDQf!�C�WARD MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: March 2022 OVERVIEW: The Finance Department is committed to providing clear information to the Mayor, Council, and staff regarding the budget status of the City. We have prepared the following reports to keep you up to date on the current budget status of the City. 1) Budget Report 2) Detail Fund Summary Report BUDGET REPORT: The Budget report will first provide Operational Funds and follow up with Capital Projects Funds. This report does not include beginning fund balance. This report is designed to provide a high-level view of each fund reviewing total revenues and expenses. The report does provide expense information by department. The goal of the City is to pay all current budget year expenses with current budget year revenues. We are not quite there yet, and this will show in the Surplus (Deficit) line at the end of each fund. We expect that future budget cycles will smooth out revenues and expenditures. The Budget Report provides information on current revenues and expenditures by fund including the following: • The original budgeted amount. • Current budget which would reflect any amendments that have been made. • Period activity which details the revenue and expense activity for the period in which the report was run. • Fiscal activity will provide the year-to-date expense and revenue amounts. • Variance Shows the difference between budgeted and actual. • Percent remaining is the amount still needed to reach the budgeted amount. CASH AND INVESTMENT FUND SUMMARY The Cash and Investment Fund Summary provides information on current total cash & investment balances by Fund. POINTS OF INTEREST: Current Expense Fund 001-The Current Expense Fund is used for the general governmental functions of the City. As of March 31st,2022, 30% of budgeted revenues were received. The table provides budget versus actual (YTD) data by source of revenue. • 2022 Cu rre nt Revenue Source Original 2022. Budget Property Tax Budget 1,995,500 2,068,300 140,229 6.78% Sales Tax 5,340,000 5,340,000 1,694,368 31.73% Other Taxes 2,093,100 2,093,100 673,705 32.19% Total Taxes 9,428,600 9,501,400 2,508,303 26.40% Licenses & Permits 481,200 481,200 474,797 98.67% Intergovernmental Revenue 326,700 866,700 91,456 10.55% Charges for Goods & Services 389,500 449,500 364,994 81.20% Fines & Penalties 163,100 163,100 31,946 19.59% Misc Revenues 177,100 177,100 50,930 28.76% Non -Revenues - - 4,588 #DIV/0! Capital Contributions - - - #DIV/0! REVENUE TOTALS 10,966,200 11,639,000 3,527,014 30.30% SALES TAX REVENUES SUMMARY 89,394 524,545 179,198 793,137 208,852 49,878 109,985 10,401 11,613 1,947 1,185,814 • Total 2022 Budget: $5,340,000 • Total 2022 YTD Actuals: $1,694,368 • Year -to -Date Actual revenue collected is 5.32% higher when compared to Prior Year -to Date Actuals • Year -to -Date Actual revenue collected is 32.13% higher when compared to Year -to Date Budgeted The following tables provide additional sales tax information: Table 1: shows revenue received by month over a three-year period. Monthly Sales Tax -Three Year Comparison 700,000 600,000 • 2020Actual 500,000 ■ 2021 YTD Actual ■ 2022 YTD Actual 400,000 300,000 200,000 100,000 0 Jaca o'd�, a�Lc PQi. jai ,Joz ���i o�3� yea o�� sec met Q���` le O Table 2: provides current data for sales tax revenue collected Year-to-date. $700,000 $600,000 $500,000 W0,000 $300,000 $200,000 $100,000 Sales Tax Revenues Jai Sao oa�A kept �• P° Q'`�� ��� o°�� e�ei Real Estate Excise Tax (REET) Fund 109 and Imr,act Mitigation Fee Fund 111 � Actuals 2022 -Budget 2022 The City's Real Estate Excise Tax receipts fluctuate monthly. March 2022 receipts are higher than March 2021 by 22%. The table below shows balances through March for REET 1 & 2 and Impact fees. These restricted funds are used as a local funding source for capital projects that have been documented in the City's comprehensive plans. REET funds are also used for debt payments. 2021-2022 Beginning Balance 785,820 255,009 326,495 944,142 1,625,464 1,641,128 118,202 - 2021-2022 Revenue Received* 2021-2022 Expenses Budgeted 2021-2022Obligated Expenses 31,635 (606,450) (211,005) 349,842 (250,000) (354,851) 986 - (327,481) 1,822,460 (1,643,550) (100,000) 1,259,623 (1,354,000) (1,428,155) 1,938,185 (1,198,200) (1,763,845) 18,400 9,596 234,233 (115,000) (9,596) (234,233) - 2021-2022 Ending Balance 0 (0) 0 1,023,052 102,932 617,268 21,602 (0) The table above shows 2022 beginning fund balances, biennial revenue received to date, expenses budgeted for the biennium and expenses which are obligated for future projects but have not yet been officially budgeted. The intent of this table is to snapshot and illustrate available balances and what is projected for the end of the biennium. Impact Fees received for March 2022 are as follows: o Parks $41,361 o Transportation $261,464 o School District Impact $9,595 REET revenues received in March: o REET 1 $102,234 o REET 2 $102,234 Capital Construction Fund 302 —The McCormick Woods Splash Pad Retrofit is in design with Murray Smith working on completing the engineering to be ad ready. Rice Fergus Miller is currently working on the City Hall design. Street Capital Construction Fund 304— The project closeout of Tremont is almost complete. TIB has accepted the project and the acceptance from WSDOT is in progress. Bay Street Pedestrian Path right of way efforts continue. The City has contracted with Skillings Inc for Design and Right of Way Services for the Bethel -Lincoln Round -About project. Design for the project is in progress. ENTERPRISE/UTILITY FUNDS: Water operation - Water operations budgeted revenue in the amount of $3,344,600 for 2022. Through March, the city has received $892,899 or ^27% of the budgeted revenues. Revenues for the water utility, in winter and spring, are typically lower with larger monthly revenues received during the warmer summer and fall months. Water Operations expended $696,425 through March representing —25% of the 2022 budget. In addition, the water operational budget includes transfers which occur throughout the year. The City manages its transfers according to policy goals, cashflow needs, and realized expenses for water capital projects, stabilization targets, and debt service payments. The 2022 budget includes $594,755 for transfers. A transfer of $24,562 was recorded for the water stabilization fund. 500,000 450,000 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 Water Service Payments Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ■ 2020 ■ 2021 ■ 2022 Sewer operation - $5,418,900 is budgeted for Sewer Operational Revenues for 2022. Through the month of March $1,501,150 was received representing —28% of the 2022 budgeted revenues. Sewer Operations expended $926,308 through March representing —21% of the 2022 budget. The sewer operational expense budget includes transfers which occur throughout the year. The City manages its transfers according to policy goals, cashf low needs, and realized expenses for sewer capital projects, stabilization targets, and debt service payments. The 2022 budget includes $989,844 for transfers. A transfer in the amount of $36,272 was recorded in March for the Sewer stabilization fund. Sewer Service Payments Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ■ 2020 ■ 2021 ■ 2022 Storm Drainage operations- $1,667,000 is budgeted for Storm Operational Revenues for 2022. As of the end of March the Storm Drainage utility has received $487,709 or —30% of its annual budgeted revenue. Storm Drainage Operations expended $290,843 through March representing —18% of the 2022 operating budget. The storm drainage operational budget includes transfers which occur throughout the year. The City manages its transfers according to policy goals, cashflow needs, and realized expenses for storm capital projects, stabilization targets, and debt service payments. The 2022 budget includes $368,000 for transfers. A transfer in the amount of $15,900 was recorded for the storm stabilization fund in March. Storm Drainage Payments 165,000 160,000 155,000 150,000 145,000 140,000 135,000 130,000 125,000 120,000 115,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ■ 2020 ■ 2021 ■ 2022 Budget Report OPERATIONS For Fiscal: 2022 Period Ending: 03/31/2022 Group Summary Variance Original Current Period Fiscal Favorable Percent Departmen... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 001-Current Expense Revenue 00 - Revenues 10,966,200.00 11,639,000.00 1,185,813.94 3,527,014.39 -8,111,985.61 69.70 % Revenue Total: 10,966,200.00 11,639,000.00 1,185,813.94 3,527,014.39 -8,111,985.61 69.70 % Expense 01- Finance 904,035.24 961,414.53 55,474.37 178,103.07 783,311.46 81.47 % 02 - Court 794,231.21 849,492.77 35,610.91 108,851.30 740,641.47 87.19 % 03 - Law Enforcement 5,282,255.09 5,697,011.84 367,213.64 992,637.45 4,704,374.39 82.58 % 04 - Community Development 1,627,716.77 2,859,092.10 201,734.74 421,889.14 2,437,202.96 85.24 % 05 - Public Works 1,495,384.20 1,589,381.27 88,156.16 406,818.42 1,182,562.85 74.40 % 06 - Miscellaneous 502,800.00 3,635,339.00 150.00 863,025.00 2,772,314.00 76.26 % 07-Administration 1,566,377.49 1,708,054.91 124,623.85 331,475.95 1,376,578.96 80.59% Expense Total: 12,172,800.00 17,299,786.42 872,963.67 3,302,800.33 13,996,986.09 80.91 % Fund: 001 - Current Expense Surplus (Deficit): -1,206,600.00 -5,660,786.42 312,850.27 224,214.06 5,885,000.48 103.96 % Fund: 002 - City Street Fund Revenue 00 - Revenues 2,112,400.00 3,846,180.00 108,395.62 774,551.87 -3,071,628.13 79.86 % Revenue Total: 2,112,400.00 3,846,180.00 108,395.62 774,551.87 -3,071,628.13 79.86 % Expense 05 - Public Works 2,400,500.00 4,676,785.20 145,470.95 398,253.09 4,278,532.11 91.48 % Expense Total: 2,400,500.00 4,676,785.20 Fund: 002 - City Street Fund Surplus (Deficit):-288,100.00-830,605.20 Fund: 003-Stabilization Fund Revenue 00 - Revenues 0.00 360,000.00 Revenue Total: 0.00 360,000.00 145,470.95 398,253.09 4,278,532.11 91.48 % -37,075.33 376,298.78 1,206,903.98 145.30 % 516.24 360,925.66 925.66 0.26 % 516.24 360,925.66 925.66 0.26 % Fund: 003 - Stabilization Fund Total: 0.00 360,000.00 516.24 360,925.66 925.66 0.26 % Fund: 103 - Criminal Justice Revenue 00 - Revenues 247,100.00 247,100.00 25,205.75 102,765.33 -144,334.67 58.41 % Revenue Total: 247,100.00 247,100.00 25,205.75 102,765.33 -144,334.67 58.41 % Expense 03 - Law Enforcement 292,000.00 359,525.00 9,939.01 29,306.36 330,218.64 91.85 % Expense Total: 292,000.00 359,525.00 9,939.01 29,306.36 330,218.64 91.85 % Fund: 103 - Criminal Justice Surplus (Deficit): -44,900.00 -112,425.00 15,266.74 73,458.97 185,883.97 165.34 % Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 4,000.00 4,000.00 26.33 65.63 -3,934.37 98.36 % Revenue Total: 4,000.00 4,000.00 26.33 65.63 -3,934.37 98.36 % Expense 03 - Law Enforcement 4,000.00 4,000.00 0.00 0.00 4,000.00 100.00 % Expense Total: 4,000.00 4,000.00 0.00 0.00 4,000.00 100.00 % Fund: 104 - Special Investigative Unit Surplus (Deficit): 0.00 0.00 26.33 65.63 65.63 0.00 % Fund: 107 - Community Events Revenue 00 - Revenues 100,000.00 100,000.00 9,773.95 31,336.96 -68,663.04 68.66 % Revenue Total: 100,000.00 100,000.00 9,773.95 31,336.96 -68,663.04 68.66 % Expense 07-Administration 96,800.00 97,340.00 1,650.41 3,567.03 93,772.97 96.34% Expense Total: 96,800.00 97,340.00 1,650.41 3,567.03 93,772.97 96.34 % Fund: 107 - Community Events Surplus (Deficit): 3,200.00 2,660.00 8,123.54 27,769.93 25,109.93 -943.98 % 4/19/2022 12:07:27 PM Page 13 of 16 Budget Report Departmen... Fund: 108 - Paths & Trails Revenue 00 - Revenues For Fiscal: 2022 Period Ending: 03/31/2022 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 1,000.00 1,000.00 102.62 304.22-695.78 69.58 % Revenue Total: 1,000.00 1,000.00 102.62 304.22-695.78 69.58 % Fund: 108 - Paths & Trails Total: 1,000.00 1,000.00 102.62 304.22-695.78 69.58 % Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 700,000.00 700,000.00 206,102.04 457,127.44 -242,872.56 34.70 % Revenue Total: 700,000.00 700,000.00 206,102.04 457,127.44 -242,872.56 34.70 % Expense 06 - Miscellaneous 298,300.00 1,259,300.00 18,201.70 74,243.60 1,185,056.40 94.10 % Expense Total: 298,300.00 1,259,300.00 18,201.70 74,243.60 1,185,056.40 94.10 % Fund: 109 - Real Estate Excise Tax Surplus (Deficit): 401,700.00 -559,300.00 187,900.34 382,883.84 942,183.84 168.46 % Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 140,000.00 940,000.00 313,320.37 727,645.23 -212,354.77 22.59 % Revenue Total: 140,000.00 940,000.00 313,320.37 727,645.23 -212,354.77 22.59 % Expense 06 - Miscellaneous 250,000.00 1,685,000.00 13,784.70 21,530.82 1,663,469.18 98.72 % Expense Total: 250,000.00 1,685,000.00 13,784.70 21,530.82 1,663,469.18 98.72 % Fund: 111 - Impact Mitigation Fee Surplus (Deficit): -110,000.00 -745,000.00 299,535.67 706,114.41 1,451,114.41 194.78 % Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 298,300.00 298,300.00 0.00 30,430.40 -267,869.60 89.80 % Revenue Total: 298,300.00 298,300.00 0.00 30,430.40 -267,869.60 89.80 % Expense 06 - Miscellaneous 298,300.00 298,300.00 0.00 30,430.40 267,869.60 89.80 % Expense Total: 298,300.00 298,300.00 0.00 30,430.40 267,869.60 89.80 % Fund: 206 - Bond Redemption Fund Surplus (Deficit): 0.00 0.00 0.00 0.00 0.00 0.00 % Fund: 411 - Water Operating Revenue 00 - Revenues 3,344,600.00 3,344,600.00 310,521.96 892,899.33 -2,451,700.67 73.30 % Revenue Total: 3,344,600.00 3,344,600.00 310,521.96 892,899.33 -2,451,700.67 73.30 % Expense 05 - Public Works 2,486,600.00 2,694,082.11 239,385.03 696,425.85 1,997,656.26 74.15 % 06 - Miscellaneous 563,500.00 594,755.00 26,562.00 75,686.00 519,069.00 87.27 % Expense Total: 3,050,100.00 3,288,837.11 265,947.03 772,111.85 2,516,725.26 76.52 % Fund: 411 - Water Operating Surplus (Deficit): 294,500.00 55,762.89 44,574.93 120,787.48 65,024.59 -116.61 % Fund: 412 - Water Stabilization Revenue 00 - Revenues 263,500.00 294,755.00 24,697.31 73,928.62 -220,826.38 74.92 % Revenue Total: 263,500.00 294,755.00 24,697.31 73,928.62 -220,826.38 74.92 % Fund: 412 - Water Stabilization Total: 263,500.00 294,755.00 24,697.31 73,928.62 -220,826.38 74.92 % Fund: 414 - Water Debt Service Revenue 00 - Revenues 355,125.00 355,125.00 0.00 0.00 -355,125.00 100.00 % Revenue Total: 355,125.00 355,125.00 0.00 0.00 -355,125.00 100.00 % Expense 06 - Miscellaneous 355,125.00 355,125.00 0.00 0.00 355,125.00 100.00 % Expense Total: 355,125.00 355,125.00 0.00 0.00 355,125.00 100.00 % Fund: 414 - Water Debt Service Surplus (Deficit): 0.00 0.00 0.00 0.00 0.00 0.00 % 4/19/2022 12:07:27 PM Page 14 of 16 Budget Report For Fiscal: 2022 Period Ending: 03/31/2022 Variance Original Current Period Fiscal Favorable Percent Departmen... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 421 - Storm Drainage Utility Revenue 00 - Revenues 1,667,000.00 1,667,000.00 168,794.64 487,709.22 -1,179,290.78 70.74 % Revenue Total: 1,667,000.00 1,667,000.00 168,794.64 487,709.22 -1,179,290.78 70.74 % Expense 05 - Public Works 1,379,650.00 1,569,382.68 102,524.37 290,842.98 1,278,539.70 81.47 % 06 - Miscellaneous 341,250.00 368,000.00 15,900.00 72,348.26 295,651.74 80.34 % Expense Total: 1,720,900.00 1,937,382.68 118,424.37 363,191.24 1,574,191.44 81.25 % Fund: 421 - Storm Drainage Utility Surplus (Deficit): -53,900.00 -270,382.68 50,370.27 124,517.98 394,900.66 146.05 % Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 164,100.00 190,850.00 15,972.01 47,828.46 -143,021.54 74.94 % Revenue Total: 164,100.00 190,850.00 15,972.01 47,828.46 -143,021.54 74.94 % Fund: 422 - Storm Drainage Stabilization Total: 164,100.00 190,850.00 15,972.01 47,828.46 -143,021.54 74.94 % Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 177,200.00 177,200.00 0.00 24,648.26 -152,551.74 86.09 % Revenue Total: 177,200.00 177,200.00 0.00 24,648.26 -152,551.74 86.09 % Expense 06 - Miscellaneous 177,200.00 177,200.00 0.00 24,648.26 152,551.74 86.09 % Expense Total: 177,200.00 177,200.00 0.00 24,648.26 152,551.74 86.09 % Fund: 424 - Storm Drainage Debt Service Surplus (Deficit): 0.00 0.00 0.00 0.00 0.00 0.00 % Fund: 431 - Sewer Operating Revenue 00 - Revenues 5,418,900.00 5,418,900.00 476,259.61 1,501,150.61 -3,917,749.39 72.30 % Revenue Total: 5,418,900.00 5,418,900.00 476,259.61 1,501,150.61 -3,917,749.39 72.30 % Expense 05 - Public Works 3,564,481.00 4,369,154.67 288,154.52 926,308.01 3,442,846.66 78.80 % 06 - Miscellaneous 928,719.00 989,844.00 36,272.00 108,816.00 881,028.00 89.01 % Expense Total: 4,493,200.00 5,358,998.67 324,426.52 1,035,124.01 4,323,874.66 80.68 % Fund: 431 - Sewer Operating Surplus (Deficit): 925,700.00 59,901.33 151,833.09 466,026.60 406,125.27 -677.99 % Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 374,150.00 435,275.00 36,475.42 109,180.91 -326,094.09 74.92 % Revenue Total: 374,150.00 435,275.00 36,475.42 109,180.91 -326,094.09 74.92 % Fund: 432 - Sewer Stabilization Total: 374,150.00 435,275.00 36,475.42 109,180.91 -326,094.09 74.92 % Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 275,000.00 275,000.00 52.72 96.81 -274,903.19 99.96 % Revenue Total: 275,000.00 275,000.00 52.72 96.81 -274,903.19 99.96 % Fund: 434 - Sewer Debt Service Total: 275,000.00 275,000.00 52.72 96.81 -274,903.19 99.96 % Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 685,500.00 1,106,300.00 38,531.43 130,836.89 -975,463.11 88.17 % Revenue Total: 685,500.00 1,106,300.00 38,531.43 130,836.89 -975,463.11 88.17 % Expense 10 - ER&R 484,000.00 904,800.00 49,215.05 228,242.34 676,557.66 74.77 % Expense Total: 484,000.00 904,800.00 49,215.05 228,242.34 676,557.66 74.77 % Fund: 500 - Equipment Rental and Revolving Surplus (Deficit): 201,500.00 201,500.00 -10,683.62 -97,405.45 -298,905.45 148.34 % Report Surplus (Deficit): 1,200,850.00 -6,301,795.08 1,100,538.55 2,996,996.91 9,298,791.99 147.56 % 4/19/2022 12:07:27 PM Page 15 of 16 CAPITAL Budget Report City of Port Orchard Group Summary ORCHARDFor Fiscal: 2022 Period Ending: 03/31/2022 Variance Original Current Period Fiscal Favorable Percent Account Typ... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 302 - Capital Construction Revenue 0.00 478,000.00 23,037.70 48,679.83 -429,320.17 89.82 % Expense 0.00 478,000.00 24,895.55 50,507.05 427,492.95 89.43 % Fund: 302 - Capital Construction Surplus (Deficit): 0.00 0.00 -1,857.85 -1,827.22 -1,827.22 0.00 % Fund: 304 - Street Capital Projects Revenue 690,000.00 3,931,000.00 9,299.53 17,313.33 -3,913,686.67 99.56 % Expense 1,006,000.00 4,442,000.00 979,463.97 987,210.09 3,454,789.91 77.78 % Fund: 304 - Street Capital Projects Surplus (Deficit): -316,000.00 -511,000.00 -970,164.44 -969,896.76 -458,896.76 -89.80 % Fund: 413 - Water Capital Revenue 969,100.00 2,519,100.00 93,707.00 523,257.10 -1,995,842.90 79.23 % Expense 55,200.00 1,205,200.00 10,087.22 10,087.22 1,195,112.78 99.16 % Fund: 413 - Water Capital Surplus (Deficit): 913,900.00 1,313,900.00 83,619.78 513,169.88 -800,730.12 60.94 % Fund: 423 - Storm Drainage Capital Facil Revenue 0.00 0.00 18.02 33.08 33.08 0.00 % Fund: 423 - Storm Drainage Capital Facil Total: 0.00 0.00 18.02 33.08 33.08 0.00 % Fund: 433 - Sewer Capital Revenue 6,300,800.00 17,911,339.00 108,739.12 541,452.57 -17,369,886.43 96.98 % Expense 6,300,800.00 12,350,700.00 0.00 32,352.18 12,318,347.82 99.74 % Fund: 433 - Sewer Capital Surplus (Deficit): 0.00 5,560,639.00 108,739.12 509,100.39 -5,051,538.61 90.84 % Report Surplus (Deficit): 597,900.00 6,363,539.00 -779,645.37 50,579.37 -6,312,959.63 99.21 % 4/19/2022 12:44:50 PM Page 1 of 2 Detail Report 4/19/2022 11:28:23 AM CASH &INVESTMENTS Fund Beginning Balance Total Activity Ending Balance 001 - Current Expense 10,699,209.36 312,850.27 11,012,059.63 002 - City Street Fund 2,486,677.28 -37,075.33 2,449,601.95 003 - Stabilization Fund 2,696,526.04 516.24 2,697,042.28 103 - Criminal Justice 616,002.56 15,266.74 631,269.30 104 - Special Investigative Unit 97,020.82 26.33 97,047.15 107 - Community Events 287,688.20 8,123.54 295,811.74 108 - Paths & Trails 12,506.18 102.62 12,608.80 109 - Real Estate Excise Tax 5,492,004.20 187,900.34 5,679,904.54 111 - Impact Mitigation Fee 3,726,978.64 299,535.67 4,026,514.31 206 - Bond Redemption Fund 0.00 0.00 0.00 302 - Capital Construction 220,184.71 -1,857.85 218,326.86 304 - Street Capital Projects 1,721,153.77 -970,164.44 750,989.33 401- Water -Sewer Utilities 0.00 0.00 0.00 403 - Water -Sewer Cumulative Reserve 0.00 0.00 0.00 411 - Water Operating 3,781,757.53 44,574.93 3,826,332.46 412 -Water Stabilization 705,209.71 24,697.31 729,907.02 413 - Water Capital 6,758,725.15 83,619.78 6,842,344.93 414 - Water Debt Service 0.00 0.00 0.00 421 - Storm Drainage Utility 2,190,479.36 50,370.27 2,240,849.63 422 - Storm Drainage Stabilization 375,241.10 15,972.01 391,213.11 423 - Storm Drainage Capital Facil 94,029.51 18.02 94,047.53 424 - Storm Drainage Debt Service 0.00 0.00 0.00 431 - Sewer Operating 4,285,947.38 151,833.09 4,437,780.47 432 - Sewer Stabilization 1,060,239.81 36,475.42 1,096,715.23 433 - Sewer Capital 4,106,943.59 108,739.12 4,215,682.71 434 - Sewer Debt Service 275,044.79 52.72 275,097.51 500 - Equipment Rental and Revolving 3,530,202.59 -10,683.62 3,519,518.97 631 - Trust and Agency 12,083.76 -2,364.76 9,719.00 632 - Wastewater Treatment Facil Fee 4,443,643.05 46,518.82 4,490,161.87 Grand Total: 59,675,499.09 365,047.24 60,040,546.33 Date Range: 03/01/2022 - 03/31/2022 Fund Summary Page 5 of 5