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2021.12 Monthly Budget ReportDQf!�C�WARD MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: December 2021 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 December 31st, 2021, 92.07% of budgeted revenues were received. However, the City budgeted $2,250,000 of transfer authority which is no longer needed. Excluding the $2.250 million revenue transfer as of Dec. 31, 2021 total revenues exceeded budget by approximately 6%. The table provides budget versus actual (YTD) data by source of revenue. 2021 2021 % of Received Revenue Source Original Current 2021 YTD Budget Budget Budget Received Period Property Tax 1,976,000 1,976,000 1,992,954 100.86% 6,550 Sales Tax 5,235,000 6,735,000 6,801,337 100.98% 540,431 Other Taxes 2,080,000 2,080,000 2,275,363 109.39% Pr 106,330 Total Taxes 9,291,000 10,791,000 11,069,654 102.58% 653,310 Licenses & Permits 480,300 854,600 1,105,954 129.41% 115,621 Intergovernmental Revenue 626,600 1,977,139 2,191,645 110.85% 47,619 Charges for Goods & Services 389,300 724,300 833,257 115.04% 80,439 Fines & Penalties 163,300 163,300 150,383 92.09% 9,158 Misc Revenues 177,000 177,000 224,493 126.83% 46,896 Non -Revenues - - (791) #DIV/0! (9,552) Capital Contributions - 2,250,000 19,635 0.87% - REVENUE TOTALS 11,127,500 16,937,339 15,594,229 92.07% 943,492 SALES TAX REVENUES SUMMARY • Total 2021 Budget: $6,735,000 • Total 2021 YTD Actuals: $6,801,337 • Year -to -Date Actual revenue collected is 18.02% higher when compared to Prior Year -to Date Actuals • Year -to -Date Actual revenue collected is 0.98% 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 700,000 600,000 500,000 ■ 2019 Actual 400,000 02020 Actual 300,000 j- ■ 2021 YTD Actual 200,000 100,000 0 �a° pep � p� Q�ycc Oo� o�ecc e�e� Table 2: provides current data for sales tax revenue collected Year-to-date. S700,000 Sales Tax Revenues Actuals 2021 $600,000 $500,000 $400,000 $300,000 Budget 202' $200,000 $100,000 t� a tJ �` �� a, ce �J y� ec c ec ec e�� `oe P 411 Real Estate Excise Tax (REET) Fund 109 and Impact Mitiization Fee Fund 111 The City's Real Estate Excise Tax receipts fluctuate monthly. 2021 REET revenue is currently coming in significantly higher (89%) than the same period in prior years. December 2021 receipts are lower than December 2020 by 3.0%. The table below shows balances through December 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 2021 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 December 2021 are as follows: o McCormick Woods Transportation $0 o Parks $25,141 o Transportation $140,041 REET revenues received in December: o REET 1 $48,686 o REET 2 $48,686 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 has begun. ENTERPRISE/UTILITY FUNDS: Water operation - Water operations budgeted revenue in the amount of $3,344,700 for 2021. Through December, the city has received $3,887,162 or —116% 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 $2,418,990 through December representing —84% of the 2021 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 2021 budget includes $1,206,500 for transfers. A transfer of $21,961 was recorded for the water stabilization fund. Water Service Payments 500,000 450,000 400,000 111 300,000 250,000 200,000 ' 150,000 ' 100,000 50,000 ■ ■ Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ■ 2019 ■ 2020 ■ 2021 Sewer operation - $5,418,800 is budgeted for Sewer Operational Revenues for 2021. Through the month of December $5,798,216 was received representing —107% of the 2021 budgeted revenues. Sewer Operations expended $4,301,700 through December representing —104% of the 2021 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 2021 budget includes $374,150 for transfers. A transfer in the amount of $31,181 was recorded in December for the Sewer stabilization fund. Sewer Service Payments 500,000 — II d -0 4 I'I I %I r r 300,000 I 200,000 I 100,000 ■ Jan Feb Mar Apr May Jun Jul Aug Sep ■ ■ 2019 2020 ■ 2021 Oct Nov Dec Storm Drainage operations- $1,652,100 is budgeted for Storm Operational Revenues for 2021. As of the end of December the Storm Drainage utility has received $1,942,841 or —118% of its annual budgeted revenue. Storm Drainage Operations expended $1,517,550 through December representing —85% of the 2021 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 2021 budget includes $342,150 for transfers. A transfer in the amount of $13,677 was recorded for the storm stabilization fund in December. Storm Drainage Payments Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ■ 2019 ® 2020 ■ 2021 Budget Report Operations Budget Summary For Fiscal: 2021 Period Ending: 12/31/2021 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 11,127,500.00 16,937,339.18 943,491.57 15,594,229.47-1,343,109.71 7.93 Revenue Total: 11,127,500.00 16,937,339.18 943,491.57 15,594,229.47 -1,343,109.71 7.93 % Expense 01- Finance 845,484.17 845,484.17 50,294.47 728,701.89 116,782.28 13.81 % 02 - Court 745,605.24 745,605.24 33,789.95 448,892.94 296,712.30 39.79 % 03 - Law Enforcement 5,087,610.55 5,092,860.55 488,335.89 4,320,448.20 772,412.35 15.17 % 04 - Community Development 1,955,200.27 2,456,315.63 398,516.43 2,244,700.39 211,615.24 8.62 % 05 - Public Works 1,503,800.42 1,638,800.42 86,743.88 1,272,308.85 366,491.57 22.36 % 06 - Miscellaneous 475,000.00 3,522,700.00 763,970.10 1,257,826.22 2,264,873.78 64.29 % 07-Administration 1,541,199.35 1,531,822.57 220,560.50 1,473,317.23 58,505.34 3.82% Expense Total: 12,153,900.00 15,833,588.58 2,042,211.22 11,746,195.72 4,087,392.86 25.81 % Fund: 001 - Current Expense Surplus (Deficit): -1,026,400.00 1,103,750.60 -1,098,719.65 3,848,033.75 2,744,283.15 -248.63 % Fund: 002 - City Street Fund Revenue 00 - Revenues 2,080,700.00 2,275,700.00 535,167.00 2,450,992.31 175,292.31 7.70 % Revenue Total: 2,080,700.00 2,275,700.00 535,167.00 2,450,992.31 175,292.31 7.70 % Expense 05 - Public Works 2,393,500.00 2,478,686.80 369,646.81 1,856,980.15 621,706.65 25.08 % Expense Total: 2,393,500.00 2,478,686.80 369,646.81 1,856,980.15 621,706.65 25.08 % Fund: 002 - City Street Fund Surplus (Deficit): -312,800.00 -202,986.80 165,520.19 594,012.16 796,998.96 392.64 % Fund: 003-Stabilization Fund Revenue 00 - Revenues 200,000.00 200,000.00 182.56 202,429.57 2,429.57 1.21 % Revenue Total: 200,000.00 200,000.00 182.56 202,429.57 2,429.57 1.21 % Fund: 003 - Stabilization Fund Total: 200,000.00 200,000.00 182.56 202,429.57 2,429.57 1.21 % Fund: 103 - Criminal Justice Revenue 00 - Revenues 244,800.00 244,800.13 27,095.89 387,498.91 142,698.78 58.29 % Revenue Total: 244,800.00 244,800.13 27,095.89 387,498.91 142,698.78 58.29% Expense 03 - Law Enforcement 284,800.00 284,800.00 10,372.67 207,296.45 77,503.55 27.21 % Expense Total: 284,800.00 284,800.00 10,372.67 207,296.45 77,503.55 27.21 % Fund: 103 - Criminal Justice Surplus (Deficit): -40,000.00 -39,999.87 16,723.22 180,202.46 220,202.33 550.51 % Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 4,000.00 4,000.00 22.49 545.42 -3,454.58 86.36 % Revenue Total: 4,000.00 4,000.00 22.49 545.42 -3,454.58 86.36 % Expense 03 - Law Enforcement 4,000.00 4,000.00 1.00 360.79 3,639.21 90.98 % Expense Total: 4,000.00 4,000.00 1.00 360.79 3,639.21 90.98 % Fund: 104 - Special Investigative Unit Surplus (Deficit): 0.00 0.00 21.49 184.63 184.63 0.00 % Fund: 107 - Community Events Revenue 00 - Revenues 100,000.00 100,000.00 11,953.28 123,589.63 23,589.63 23.59 % Revenue Total: 100,000.00 100,000.00 11,953.28 123,589.63 23,589.63 23.59 % Expense 07-Administration 109,700.00 109,700.00 19,554.26 67,549.83 42,150.17 38.42% Expense Total: 109,700.00 109,700.00 19,554.26 67,549.83 42,150.17 38.42 % Fund: 107 - Community Events Surplus (Deficit): -9,700.00 -9,700.00 -7,600.98 56,039.80 65,739.80 677.73 % 2/14/2022 2:35:24 PM Page 14 of 17 Budget Report For Fiscal: 2021 Period Ending: 12/31/2021 Variance Original Current Period Fiscal Favorable Percent Departmen... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 108 - Paths & Trails Revenue 00 - Revenues 1,000.00 999.55 119.99 1,208.13 208.58 20.87 % Revenue Total: 1,000.00 999.55 119.99 1,208.13 208.58 20.87% Fund: 108 - Paths & Trails Total: 1,000.00 999.55 119.99 1,208.13 208.58 20.87 % Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 1,377,400.00 2,227,400.13 98,872.45 2,740,680.59 513,280.46 23.04 % Revenue Total: 1,377,400.00 2,227,400.13 98,872.45 2,740,680.59 513,280.46 23.04 % Expense 06 - Miscellaneous 1,292,900.00 1,292,900.00 122,889.77 710,251.76 582,648.24 45.07 % Expense Total: 1,292,900.00 1,292,900.00 122,889.77 710,251.76 582,648.24 45.07 % Fund: 109 - Real Estate Excise Tax Surplus (Deficit): 84,500.00 934,500.13 -24,017.32 2,030,428.83 1,095,928.70 -117.27 % Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 140,000.00 1,055,000.50 165,779.98 1,486,873.33 431,872.83 40.94 % Revenue Total: 140,000.00 1,055,000.50 165,779.98 1,486,873.33 431,872.83 40.94% Expense 05 - Public Works 50,000.00 50,000.00 73,145.75 101,256.95 -51,256.95 -102.51 % 06 - Miscellaneous 865,000.00 1,065,000.00 49,402.12 376,682.98 688,317.02 64.63 % Expense Total: 915,000.00 1,115,000.00 122,547.87 477,939.93 637,060.07 57.14 % Fund: 111 - Impact Mitigation Fee Surplus (Deficit): -775,000.00 -59,999.50 43,232.11 1,008,933.40 1,068,932.90 1,781.57 % Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 299,900.00 299,900.00 0.00 299,751.40 -148.60 0.05 % Revenue Total: 299,900.00 299,900.00 0.00 299,751.40 -148.60 0.05 % Expense 06 - Miscellaneous 299,900.00 299,900.00 0.00 299,751.40 148.60 0.05 % Expense Total: 299,900.00 299,900.00 0.00 299,751.40 148.60 0.05 % 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 3,344,700.00 3,344,700.49 302,862.42 3,887,162.45 542,461.96 16.22 % Revenue Total: 3,344,700.00 3,344,700.49 302,862.42 3,887,162.45 542,461.96 16.22 % Expense 05 - Public Works 2,889,600.00 2,890,489.89 233,999.22 2,418,989.21 471,500.68 16.31 % 06 - Miscellaneous 1,206,500.00 1,206,500.00 25,161.00 767,090.77 439,409.23 36.42 % Expense Total: 4,096,100.00 4,096,989.89 259,160.22 3,186,079.98 910,909.91 22.23 % Fund: 411 - Water Operating Surplus (Deficit): -751,400.00 -752,289.40 43,702.20 701,082.47 1,453,371.87 193.19 % Fund: 412 - Water Stabilization Revenue 00 - Revenues 263,500.00 263,500.00 22,009.96 264,017.52 517.52 0.20 % Revenue Total: 263,500.00 263,500.00 22,009.96 264,017.52 517.52 0.20% Fund: 412 - Water Stabilization Total: 263,500.00 263,500.00 22,009.96 264,017.52 517.52 0.20 % Fund: 414 - Water Debt Service Revenue 00 - Revenues 485,125.00 485,125.00 16,150.00 431,087.94 -54,037.06 11.14 % Revenue Total: 485,125.00 485,125.00 16,150.00 431,087.94 -54,037.06 11.14 % Expense 06 - Miscellaneous 485,125.00 485,125.00 16,150.00 431,087.94 54,037.06 11.14 % Expense Total: 485,125.00 485,125.00 16,150.00 431,087.94 54,037.06 11.14 % Fund: 414 - Water Debt Service Surplus (Deficit): 0.00 0.00 0.00 0.00 0.00 0.00 % 2/14/2022 2:35:24 PM Page 15 of 17 Budget Report For Fiscal: 2021 Period Ending: 12/31/2021 Variance Original Current Period Fiscal Favorable Percent Departmen... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 421 - Storm Drainage Utility Revenue 00 - Revenues 1,652,100.00 1,652,100.30 140,147.98 1,942,841.31 290,741.01 17.60 % Revenue Total: 1,652,100.00 1,652,100.30 140,147.98 1,942,841.31 290,741.01 17.60 % Expense 05 - Public Works 1,773,850.00 1,774,455.32 129,792.24 1,517,549.44 256,905.88 14.48 % 06 - Miscellaneous 342,150.00 342,150.00 13,677.00 341,979.92 170.08 0.05 % Expense Total: 2,116,000.00 2,116,605.32 143,469.24 1,859,529.36 257,075.96 12.15 % Fund: 421 - Storm Drainage Utility Surplus (Deficit): -463,900.00 -464,505.02 -3,321.26 83,311.95 547,816.97 117.94 % Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 164,000.00 164,000.38 13,702.46 164,304.03 303.65 0.19 % Revenue Total: 164,000.00 164,000.38 13,702.46 164,304.03 303.65 0.19 % Fund: 422 - Storm Drainage Stabilization Total: 164,000.00 164,000.38 13,702.46 164,304.03 303.65 0.19 % Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 178,100.00 178,100.00 0.00 177,929.92 -170.08 0.10 % Revenue Total: 178,100.00 178,100.00 0.00 177,929.92 -170.08 0.10 % Expense 06 - Miscellaneous 178,100.00 178,100.00 0.00 177,929.92 170.08 0.10 % Expense Total: 178,100.00 178,100.00 0.00 177,929.92 170.08 0.10 % 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 5,418,800.00 5,418,799.68 491,063.62 5,798,216.12 379,416.44 7.00 % Revenue Total: 5,418,800.00 5,418,799.68 491,063.62 5,798,216.12 379,416.44 7.00 % Expense 05 - Public Works 3,901,150.00 4,131,296.33 574,235.64 4,301,700.37 -170,404.04 -4.12 % 06 - Miscellaneous 374,150.00 424,150.00 31,181.00 398,363.20 25,786.80 6.08 % Expense Total: 4,275,300.00 4,555,446.33 605,416.64 4,700,063.57 -144,617.24 -3.17 % Fund: 431 - Sewer Operating Surplus (Deficit): 1,143,500.00 863,353.35 -114,353.02 1,098,152.55 234,799.20 -27.20 % Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 374,150.00 374,150.33 31,254.84 374,943.65 793.32 0.21 % Revenue Total: 374,150.00 374,150.33 31,254.84 374,943.65 793.32 0.21 % Fund: 432 - Sewer Stabilization Total: 374,150.00 374,150.33 31,254.84 374,943.65 793.32 0.21 % Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 275,000.00 275,000.00 275,000.70 275,000.70 0.70 0.00 % Revenue Total: 275,000.00 275,000.00 275,000.70 275,000.70 0.70 0.00 % Fund: 434 - Sewer Debt Service Total: 275,000.00 275,000.00 275,000.70 275,000.70 0.70 0.00 % Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 671,500.00 671,500.00 61,106.76 693,497.21 21,997.21 3.28 % Revenue Total: 671,500.00 671,500.00 61,106.76 693,497.21 21,997.21 3.28% Expense 10 - ER&R 977,000.00 977,000.00 75,909.68 569,802.71 407,197.29 41.68 % Expense Total: 977,000.00 977,000.00 75,909.68 569,802.71 407,197.29 41.68 % Fund: 500 - Equipment Rental and Revolving Surplus (Deficit): -305,500.00 -305,500.00 -14,802.92 123,694.50 429,194.50 140.49 % Report Surplus (Deficit): -1,179,050.00 2,344,273.75 -651,345.43 11,005,980.10 8,661,706.35 -369.48 % 2/14/2022 2:35:24 PM Page 16 of 17 (,�V City of Port Orchard ORCHARD Capital Budget Budget Report Group Summary For Fiscal: 2021 Period Ending: 12/31/2021 Variance Original Current Period Fiscal Favorable Percent Account Typ... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 302 - Capital Construction Revenue 620,000.00 5,403,707.00 0.00 1,881,533.63 -3,522,173.37 65.18 % Expense 405,000.00 5,180,000.00 0.00 1,900,086.82 3,279,913.18 63.32 % Fund: 302 - Capital Construction Surplus (Deficit): 215,000.00 223,707.00 0.00 -18,553.19 -242,260.19 108.29 % Fund: 304 - Street Capital Projects Revenue 3,638,100.00 3,972,848.00 0.00 1,171,671.31 -2,801,176.69 70.51 % Expense 2,956,100.00 2,483,400.00 0.00 1,183,300.31 1,300,099.69 52.35 % Fund: 304 - Street Capital Projects Surplus (Deficit): 682,000.00 1,489,448.00 0.00 -11,629.00 -1,501,077.00 100.78 % Fund: 413 - Water Capital Revenue 5,995,100.00 4,000,654.00 0.00 5,421,561.73 1,420,907.73 35.52 % Expense 3,012,200.00 3,012,200.00 0.00 474,740.65 2,537,459.35 84.24 % Fund: 413 - Water Capital Surplus (Deficit): 2,982,900.00 988,454.00 0.00 4,946,821.08 3,958,367.08 -400.46 % Fund: 423 - Storm Drainage Capital Facil Revenue 30,100.00 99,113.00 0.00 101.50 -99,011.50 99.90 % Expense 0.00 0.00 0.00 5,200.00 -5,200.00 0.00 % Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit): 30,100.00 99,113.00 0.00 -5,098.50 -104,211.50 105.14 % Fund: 433 - Sewer Capital Revenue 3,311,300.00 4,065,350.00 0.00 2,231,077.92 -1,834,272.08 45.12 % Expense 1,999,300.00 1,999,300.00 0.00 893,545.43 1,105,754.57 55.31 % Fund: 433 - Sewer Capital Surplus (Deficit): 1,312,000.00 2,066,050.00 0.00 1,337,532.49 -728,517.51 35.26 % Report Surplus (Deficit): 5,222,000.00 4,866,772.00 0.00 6,249,072.88 1,382,300.88 -28.40 % 2/14/2022 2:15:04 PM Page 1 of 2 Detail Report 2/14/2022 2:22:51 PM Cash and Investment Fund Beginning Balance Total Activity Ending Balance 001 - Current Expense 11,899,028.51 -1,111,182.94 10,787,845.57 002 - City Street Fund 1,922,046.54 151,256.63 2,073,303.17 003- Stabilization Fund 2,335,934.06 182.56 2,336,116.62 103 - Criminal Justice 541,087.11 16,723.22 557,810.33 104 - Special Investigative Unit 96,960.03 21.49 96,981.52 107 - Community Events 278,246.50 -10,204.69 268,041.81 108 - Paths & Trails 12,184.59 119.99 12,304.58 109 - Real Estate Excise Tax 5,321,038.02 -24,017.32 5,297,020.70 111 - Impact Mitigation Fee 3,277,167.79 43,232.11 3,320,399.90 206 - Bond Redemption Fund 0.00 0.00 0.00 302 - Capital Construction 220,139.89 14.19 220,154.08 304 - Street Capital Projects 1,720,759.81 126.28 1,720,886.09 401- Water -Sewer Utilities 0.00 0.00 0.00 403 - Water -Sewer Cumulative Reserve 0.00 0.00 0.00 411 - Water Operating 3,674,975.45 30,569.53 3,705,544.98 412 -Water Stabilization 633,968.44 22,009.96 655,978.40 413 - Water Capital 6,220,757.13 108,417.92 6,329,175.05 414 - Water Debt Service 0.00 0.00 0.00 421 - Storm Drainage Utility 2,125,024.82 -8,693.17 2,116,331.65 422 - Storm Drainage Stabilization 329,682.19 13,702.46 343,384.65 423 - Storm Drainage Capital Facil 94,007.20 7.25 94,014.45 424 - Storm Drainage Debt Service 0.00 0.00 0.00 431 - Sewer Operating 4,141,476.31 -169,722.44 3,971,753.87 432 - Sewer Stabilization 956,279.48 31,254.84 987,534.32 433 - Sewer Capital 3,987,351.88 -280,769.56 3,706,582.32 434 - Sewer Debt Service 0.00 275,000.70 275,000.70 500 - Equipment Rental and Revolving 3,632,087.19 -15,162.77 3,616,924.42 631 - Trust and Agency 9,370.68 -9,294.43 76.25 632 - Wastewater Treatment Facil Fee 4,210,496.99 49,903.85 4,260,400.84 Grand Total: 57,640,070.61 -886,504.34 56,753,566.27 Date Range: 12/01/2021 - 12/31/2021 Fund Summary Page 5 of 5