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2022.02 Monthly Budget ReportDQf!�C�WARD MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: February 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 February28th, 2022, 20.12% of budgeted revenues were received. The table provides budget versus actual (YTD) data by source of revenue. 022 % of Received 2022 Cu rre nt Revenue Source Original 2022. Budget Property Tax BudgetBudget 1,995,500 2,068,300 50,836 2.46% .. 45,929 Sales Tax 5,340,000 5,340,000 1,169, 824 21.91% 626,678 Other Taxes 2,093,100 2,093,100 494,507 23.63% 112,321 Total Taxes 9,428,600 9,501,400 1,715,166 18.05% 784,928 Licenses & Permits 481,200 481,200 265,944 55.27% 188,535 Intergovernmental Revenue 326,700 866,700 41,578 4.80% 13,707 Charges for Goods & Services 389,500 449,500 255,009 56.73% 199,275 Fines & Penalties 163,100 163,100 21,545 13.21% 12,067 Misc Revenues 177,100 177,100 39,317 22.2000 12,097 Non -Revenues - - 2,640 #DIV/0! 168 Capital Contributions - - - #DIV/0! - REVENUE TOTALS 10,966,200 11,639,000 2,341,200 20.12% 1,210,776 SALES TAX REVENUES SUMMARY • Total 2022 Budget: $5,340,000 • Total 2022 YTD Actuals: $1,169,824 • Year -to -Date Actual revenue collected is 3.75% higher when compared to Prior Year -to Date Actuals • Year -to -Date Actual revenue collected is 28.68% higher when compared to Year -to Date Budgeted The following tables provide additional sales tax information: 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 ,acJac� ¢�`JacJ F Table 2: provides current data for sales tax revenue collected Year-to-date. Table 1: shows revenue received by month over a three-year period. Monthly Sales Tax -Three Year Comparison I yti e�SP u�°mac I I P SeQs c ° Qe� ■ 2020 Actual ■ 2021 YTD Actual ■ 2022 YTD Actual S700,000 Sales Tax Revenues ActuaIs 2022 $600,000 $500,000 $400,000 $300,000 Budget 2022 $200,000 $100,000 Jai J�A�J> sec o1c sec sec Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111 The City's Real Estate Excise Tax receipts fluctuate monthly. February 2022 receipts are lower than February 2021 by 25%. The table below shows balances through February 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. 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 February 2022 are as follows: o Parks $46,227 o Transportation $268,420 REET revenues received in February: o REET 1 $83,113 o REET 2 $83,113 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 February, the city has received $582,377 or —18% 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 $457,041 through February representing —17% 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 February $1,024,891 was received representing —19% of the 2022 budgeted revenues. Sewer Operations expended $638,153 through February representing —15% 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, cashflow 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 February for the Sewer stabilization fund. 600,000 500,000 400,000 300,000 200,000 100,000 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 February the Storm Drainage utility has received $318,914 or ^20% of its annual budgeted revenue. Storm Drainage Operations expended $188,318 through February representing —12% 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 and $16,385 for debt service for the Tremont in February. Storm Drainage Payments 165,000 160,000 155,000 150,000 145,000 ■ 2020 140,000 ■ 2021 135,000 ■ 2022 130,000 125,000 120,000 115,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Budget Report OPERATIONS BUDGET For Fiscal: 2022 Period Ending: 02/28/2022 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 1,210,776.32 2,341,200.45 -9,297,799.55 79.88 % Revenue Total: 10,966,200.00 11,639,000.00 1,210,776.32 2,341,200.45 -9,297,799.55 79.88 % Expense 01 - Finance 904,035.24 961,414.53 54,621.67 122,628.70 838,785.83 87.24 % 02 - Court 794,231.21 849,492.77 37,958.83 73,240.39 776,252.38 91.38 % 03 - Law Enforcement 5,282,255.09 5,697,011.84 316,503.69 625,423.81 5,071,588.03 89.02 % 04 - Community Development 1,627,716.77 2,859,092.10 124,819.00 220,154.40 2,638,937.70 92.30 % 05 - Public Works 1,495,384.20 1,589,381.27 285,250.60 318,662.26 1,270,719.01 79.95 % 06 - Miscellaneous 502,800.00 3,635,339.00 75.00 862,875.00 2,772,464.00 76.26 % 07 - Administration 1,566,377.49 1,708,054.91 111,049.27 206,852.10 1,501,202.81 87.89 % Expense Total: 12,172,800.00 17,299,786.42 930,278.06 2,429,836.66 14,869,949.76 85.95 % Fund: 001 - Current Expense Surplus (Deficit): -1,206,600.00 -5,660,786.42 280,498.26 -88,636.21 5,572,150.21 98.43 % Fund: 002 - City Street Fund Revenue 00 - Revenues 2,112,400.00 3,846,180.00 79,130.92 666,156.25 -3,180,023.75 82.68 % Revenue Total: 2,112,400.00 3,846,180.00 79,130.92 666,156.25 -3,180,023.75 82.68 % Expense 05 - Public Works 2,400,500.00 4,676,785.20 116,924.38 252,782.14 4,424,003.06 94.59 % Expense Total: 2,400,500.00 4,676,785.20 116,924.38 252,782.14 4,424,003.06 94.59 % Fund: 002 - City Street Fund Surplus (Deficit): -288,100.00 -830,605.20 -37,793.46 413,374.11 1,243,979.31 149.77 % Fund: 003 - Stabilization Fund Revenue 00 - Revenues 0.00 360,000.00 225.88 360,409.42 409.42 0.11 % Revenue Total: 0.00 360,000.00 225.88 360,409.42 409.42 0.11 % Fund: 003 - Stabilization Fund Total: 0.00 360,000.00 225.88 360,409.42 409.42 0.11 % Fund: 103 - Criminal Justice Revenue 00 - Revenues 247,100.00 247,100.00 30,736.23 77,559.58 -169,540.42 68.61 % Revenue Total: 247,100.00 247,100.00 30,736.23 77,559.58 -169,540.42 68.61 % Expense 03 - Law Enforcement 292,000.00 359,525.00 8,721.75 19,367.35 340,157.65 94.61 % Expense Total: 292,000.00 359,525.00 8,721.75 19,367.35 340,157.65 94.61 % Fund: 103 - Criminal Justice Surplus (Deficit): -44,900.00 -112,425.00 22,014.48 58,192.23 170,617.23 151.76 % Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 4,000.00 4,000.00 19.15 39.30 -3,960.70 99.02 % Revenue Total: 4,000.00 4,000.00 19.15 39.30 -3,960.70 99.02 % 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 19.15 39.30 39.30 0.00 % Fund: 107 - Community Events Revenue 00 - Revenues 100,000.00 100,000.00 10,902.14 21,563.01 -78,436.99 78.44 % Revenue Total: 100,000.00 100,000.00 10,902.14 21,563.01 -78,436.99 78.44 % Expense 07 - Administration 96,800.00 97,340.00 1,510.30 1,916.62 95,423.38 98.03 % Expense Total: 96,800.00 97,340.00 1,510.30 1,916.62 95,423.38 98.03 % Fund: 107 - Community Events Surplus (Deficit): 3,200.00 2,660.00 9,391.84 19,646.39 16,986.39 -638.59 % 3/11/2022 10:07:18 AM Page 13 of 16 Budget Report For Fiscal: 2022 Period Ending: 02/28/2022 Variance Original Current Period Fiscal Favorable Percent Departmen... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 108 - Paths & Trails Revenue 00 - Revenues 1,000.00 1,000.00 104.97 201.60 -798.40 79.84 % Revenue Total: 1,000.00 1,000.00 104.97 201.60 -798.40 79.84% Fund: 108 - Paths & Trails Total: 1,000.00 1,000.00 104.97 201.60 -798.40 79.84 % Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 700,000.00 700,000.00 167,487.63 251,025.40 -448,974.60 64.14 % Revenue Total: 700,000.00 700,000.00 167,487.63 251,025.40 -448,974.60 64.14 % Expense 06 - Miscellaneous 298,300.00 1,134,300.00 56,041.90 56,041.90 1,078,258.10 95.06 % Expense Total: 298,300.00 1,134,300.00 56,041.90 56,041.90 1,078,258.10 95.06 % Fund: 109 - Real Estate Excise Tax Surplus (Deficit): 401,700.00 -434,300.00 111,445.73 194,983.50 629,283.50 144.90 % Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 140,000.00 640,000.00 315,187.34 414,324.86 -225,675.14 35.26 % Revenue Total: 140,000.00 640,000.00 315,187.34 414,324.86 -225,675.14 35.26% Expense 05 - Public Works 50,000.00 50,000.00 0.00 0.00 50,000.00 100.00 % 06 - Miscellaneous 200,000.00 1,335,000.00 7,557.57 7,746.12 1,327,253.88 99.42 % Expense Total: 250,000.00 1,385,000.00 7,557.57 7,746.12 1,377,253.88 99.44 % Fund: 111 - Impact Mitigation Fee Surplus (Deficit): -110,000.00 -745,000.00 307,629.77 406,578.74 1,151,578.74 154.57 % Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 298,300.00 298,300.00 30,430.40 30,430.40 -267,869.60 89.80 % Revenue Total: 298,300.00 298,300.00 30,430.40 30,430.40 -267,869.60 89.80% Expense 06 - Miscellaneous 298,300.00 298,300.00 30,430.40 30,430.40 267,869.60 89.80 % Expense Total: 298,300.00 298,300.00 30,430.40 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 3,344,600.00 305,150.14 582,377.37 -2,762,222.63 82.59 % Revenue Total: 3,344,600.00 3,344,600.00 305,150.14 582,377.37 -2,762,222.63 82.59 % Expense 05 - Public Works 2,486,600.00 2,694,082.11 344,084.72 457,040.82 2,237,041.29 83.04 % 06 - Miscellaneous 563,500.00 594,755.00 24,562.00 49,124.00 545,631.00 91.74 % Expense Total: 3,050,100.00 3,288,837.11 368,646.72 506,164.82 2,782,672.29 84.61 % Fund: 411 - Water Operating Surplus (Deficit): 294,500.00 55,762.89 -63,496.58 76,212.55 20,449.66 -36.67 % Fund: 412 - Water Stabilization Revenue 00 - Revenues 263,500.00 294,755.00 24,618.63 49,231.31 -245,523.69 83.30 % Revenue Total: 263,500.00 294,755.00 24,618.63 49,231.31 -245,523.69 83.30% Fund: 412 - Water Stabilization Total: 263,500.00 294,755.00 24,618.63 49,231.31 -245,523.69 83.30 % 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 % 3/11/2022 10:07:18 AM Page 14 of 16 Budget Report For Fiscal: 2022 Period Ending: 02/28/2022 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 1,667,000.00 146,823.84 318,914.58 -1,348,085.42 80.87 % Revenue Total: 1,667,000.00 1,667,000.00 146,823.84 318,914.58 -1,348,085.42 80.87 % Expense 05 - Public Works 1,379,650.00 1,569,382.68 115,227.49 188,318.61 1,381,064.07 88.00 % 06 - Miscellaneous 341,250.00 368,000.00 32,285.60 56,448.26 311,551.74 84.66 % Expense Total: 1,720,900.00 1,937,382.68 147,513.09 244,766.87 1,692,615.81 87.37 % Fund: 421 - Storm Drainage Utility Surplus (Deficit): -53,900.00 -270,382.68 -689.25 74,147.71 344,530.39 127.42 % Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 164,100.00 190,850.00 15,929.91 31,856.45 -158,993.55 83.31 % Revenue Total: 164,100.00 190,850.00 15,929.91 31,856.45 -158,993.55 83.31 % Fund: 422 - Storm Drainage Stabilization Total: 164,100.00 190,850.00 15,929.91 31,856.45 -158,993.55 83.31 % Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 177,200.00 177,200.00 16,385.60 24,648.26 -152,551.74 86.09 % Revenue Total: 177,200.00 177,200.00 16,385.60 24,648.26 -152,551.74 86.09 % Expense 06 - Miscellaneous 177,200.00 177,200.00 16,385.60 24,648.26 152,551.74 86.09 % Expense Total: 177,200.00 177,200.00 16,385.60 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 5,418,900.00 540,329.68 1,024,891.00 -4,394,009.00 81.09 % Revenue Total: 5,418,900.00 5,418,900.00 540,329.68 1,024,891.00 -4,394,009.00 81.09 % Expense 05 - Public Works 3,564,481.00 4,369,154.67 401,844.85 638,153.49 3,731,001.18 85.39 % 06 - Miscellaneous 928,719.00 989,844.00 36,272.00 72,544.00 917,300.00 92.67 % Expense Total: 4,493,200.00 5,358,998.67 438,116.85 710,697.49 4,648,301.18 86.74 % Fund: 431 - Sewer Operating Surplus (Deficit): 925,700.00 59,901.33 102,212.83 314,193.51 254,292.18 -424.52 % Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 374,150.00 435,275.00 36,357.20 72,705.49 -362,569.51 83.30 % Revenue Total: 374,150.00 435,275.00 36,357.20 72,705.49 -362,569.51 83.30 % Fund: 432 - Sewer Stabilization Total: 374,150.00 435,275.00 36,357.20 72,705.49 -362,569.51 83.30 % Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 275,000.00 275,000.00 22.87 44.09 -274,955.91 99.98 % Revenue Total: 275,000.00 275,000.00 22.87 44.09 -274,955.91 99.98 % Fund: 434 - Sewer Debt Service Total: 275,000.00 275,000.00 22.87 44.09 -274,955.91 99.98 % Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 685,500.00 1,106,300.00 75,337.16 92,305.46 -1,013,994.54 91.66 % Revenue Total: 685,500.00 1,106,300.00 75,337.16 92,305.46 -1,013,994.54 91.66 % Expense 10 - ER&R 484,000.00 904,800.00 75,410.31 179,027.29 725,772.71 80.21 % Expense Total: 484,000.00 904,800.00 75,410.31 179,027.29 725,772.71 80.21 % Fund: 500 - Equipment Rental and Revolving Surplus (Deficit): 201,500.00 201,500.00 -73.15 -86,721.83 -288,221.83 143.04 % Report Surplus (Deficit): 1,200,850.00 -6,176,795.08 808,419.08 1,896,458.36 8,073,253.44 130.70 % 3/11/2022 10:07:18 AM Page 15 of 16 CAPITAL BUDGET (,�V City of Port Orchard ORCHARD Budget Report Group Summary For Fiscal: 2022 Period Ending: 02/28/2022 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 25,627.37 25,642.13 -452,357.87 94.64 % Expense 0.00 478,000.00 25,611.50 25,611.50 452,388.50 94.64 % Fund: 302 - Capital Construction Surplus (Deficit): 0.00 0.00 15.87 30.63 30.63 0.00 % Fund: 304 - Street Capital Projects Revenue 690,000.00 3,806,000.00 7,696.38 8,013.80 -3,797,986.20 99.79 % Expense 1,006,000.00 4,317,000.00 7,557.57 7,746.12 4,309,253.88 99.82 % Fund: 304 - Street Capital Projects Surplus (Deficit): -316,000.00 -511,000.00 138.81 267.68 511,267.68 100.05 % Fund: 413 - Water Capital Revenue 969,100.00 2,519,100.00 255,527.37 429,550.10 -2,089,549.90 82.95 % Expense 55,200.00 1,205,200.00 0.00 0.00 1,205,200.00 100.00 % Fund: 413 - Water Capital Surplus (Deficit): 913,900.00 1,313,900.00 255,527.37 429,550.10 -884,349.90 67.31 % Fund: 423 - Storm Drainage Capital Facil Revenue 0.00 0.00 7.81 15.06 15.06 0.00 % Fund: 423 - Storm Drainage Capital Facil Total: 0.00 0.00 7.81 15.06 15.06 0.00 % Fund: 433 - Sewer Capital Revenue 6,300,800.00 17,911,339.00 252,327.58 432,713.45 -17,478,625.55 97.58 % Expense 6,300,800.00 12,350,700.00 32,352.18 32,352.18 12,318,347.82 99.74 % Fund: 433 - Sewer Capital Surplus (Deficit): 0.00 5,560,639.00 219,975.40 400,361.27 -5,160,277.73 92.80 % Report Surplus (Deficit): 597,900.00 6,363,539.00 475,665.26 830,224.74 -5,533,314.26 86.95 % 3/11/2022 11:59:57 AM Page 1 of 2 Detail Report CASH & INVESTMENTS Date Range: 02/01/2022 - 02/28/2022 Fund Summary Fund Beginning Balance Total Activity Ending Balance 001 - Current Expense 10,418,711.10 280,498.26 10,699,209.36 002 - City Street Fund 2,524,470.74 -37,793.46 2,486,677.28 003 - Stabilization Fund 2,696,300.16 225.88 2,696,526.04 103 - Criminal Justice 593,988.08 22,014.48 616,002.56 104 - Special Investigative Unit 97,001.67 19.15 97,020.82 107 - Community Events 278,296.36 9,391.84 287,688.20 108 - Paths & Trails 12,401.21 104.97 12,506.18 109 - Real Estate Excise Tax 5,380,558.47 111,445.73 5,492,004.20 111 - Impact Mitigation Fee 3,419,348.87 307,629.77 3,726,978.64 206 - Bond Redemption Fund 0.00 0.00 0.00 302 - Capital Construction 220,168.84 15.87 220,184.71 304 - Street Capital Projects 1,721,014.96 138.81 1,721,153.77 401- Water -Sewer Utilities 0.00 0.00 0.00 403 - Water -Sewer Cumulative Reserve 0.00 0.00 0.00 411 - Water Operating 3,845,254.11 -63,496.58 3,781,757.53 412 -Water Stabilization 680,591.08 24,618.63 705,209.71 413 - Water Capital 6,503,197.78 255,527.37 6,758,725.15 414 - Water Debt Service 0.00 0.00 0.00 421 - Storm Drainage Utility 2,191,168.61 -689.25 2,190,479.36 422 - Storm Drainage Stabilization 359,311.19 15,929.91 375,241.10 423 - Storm Drainage Capital Facil 94,021.70 7.81 94,029.51 424 - Storm Drainage Debt Service 0.00 0.00 0.00 431 - Sewer Operating 4,183,734.55 102,212.83 4,285,947.38 432 - Sewer Stabilization 1,023,882.61 36,357.20 1,060,239.81 433 - Sewer Capital 3,886,968.19 219,975.40 4,106,943.59 434 - Sewer Debt Service 275,021.92 22.87 275,044.79 500 - Equipment Rental and Revolving 3,530,275.74 -73.15 3,530,202.59 631 - Trust and Agency 10,837.25 1,246.51 12,083.76 632 - Wastewater Treatment Facil Fee 4,336,837.79 106,805.26 4,443,643.05 Grand Total: 58,283,362.98 1,392,136.11 59,675,499.09 3/11/2022 12:08:16 PM Page 5 of 5