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2023.01 Monthly Budget ReportDQf!�C�WARD MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: January 2023 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 January 31, 2023, 10% of budgeted revenues were received. The table provides budget versus actual (YTD) data by source of revenue. 2023 Current % of Revenue Source Original dget 2023 YTD Budget2023 Property Tax Budget 2,223,000 2,223,000 7,153 0.32% Sales Tax 6,565,000 6,565,000 656,711 10.00% Other Taxes 2,136,000 2,136,000 401,330 18.79% Total Taxes 10,924,000 10,924,000 1,065,194 9.75% Licenses & Permits 600,400 600,400 58,212 9.70% Intergovernmental Revenue 432,500 432,500 27,177 6.28% Charges for Goods & Services 448,600 448,600 43,997 9.81% Fines & Penalties 128,000 128,000 11,163 8.72% Misc Revenues 122,200 122,200 68,054 55.69% Non -Revenues - - 797 #DIV/0! Capital Contributions - - - #DIV/0! REVENUE TOTALS 12,655,700 12,655,700 1,274,592 10.07% SALES TAX REVENUES SUMMARY 7,153 656,711 401,330 1,065,194 58,212 27,177 43,997 11,163 68,054 797 1 1,274,592 1 • Total 2023 Budget: $6,565,000 • Total 2023 YTD Actuals: $656,711 • Year -to -Date Actual revenue collected is 20.91% higher when compared to Prior Year -to Date Actuals • Year -to -Date Actual revenue collected is 33% 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 800,000 700,000 ■ 2021 Actual 600,000 ■ 2022 Actual 500,000 1112023 YTD Actual 400,000 300,000 200,000 100,000 0 ,J\J`��ec p Q�e c oe �e Table 2: provides current data for sales tax revenue collected Year-to-date. $700,000 Sales Tax Revenues $600,000 $500,000 $400,000 � Aauals 2023 Budge: 2�_ $300,000 $200,000 $100,000 Ja. JagA air PQ�\ �aJ >J�e ,J�J �Jy� �� met o�c sec sec � ,ao epc PJ Q`p�c oe�C` e`ec� c2e � O Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111 The City's Real Estate Excise Tax receipts fluctuate monthly. January 2023 receipts are Lower than January 2022 by 1.15%. The table below shows balances through January 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. REET Transport Recreation Reserve MW Impact Parks Impact Plat Bayside SEPA Transportation F��z jL REET 1 LLL Recreation Reserve Admissions School Blue Berry Bethel (001) District (Fund 304) Tax Impact 2023-2024 Beginning Balance 691,644 808,518 331,962 3,472,431 516,085 3,666,622 73,475 - 234,300 2023-2024 Revenue Received* 2,039 27,112 979 52,722 41,515 46,904 2,271 13,708 - 2023-2024 Expenses Budgeted (696,000) (620,000)� - (1,620,700)r (1,454,100) (2,698,400) (20,000) (1,861,900) (234,300) 2023-2024 Obligated Expenses - (215,630) (332,941) - - - 2023-2024 Ending Balance (2,317) - 0 1,904,452 (896,499) 1,015,126 55,746 (1,848,192) The table above shows 2023 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 January 2023 are as follows: o Parks $24,728 o Transportation $42,482 o School District Impact $13,708 REET revenues received in January: o REET 1 $40,632 o REET 2 $40,632 Capital Construction Fund 302 —The McCormick Woods Splash Pad Retrofit is in design with Murray Smith working on moving toward construction. Rice Fergus Miller is currently working on the City Hall design and working toward ad ready in spring 2023. Street Capital Construction Fund 304 —Bay Street Pedestrian Path right of way efforts continue. The City has contracted with Skilling's 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 $3,712,000 for 2023. Through January, the city has received $296,245 or —8% 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 $3,190,850 through January representing —4.42% of the 2023 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 2023 budget includes $790,550 for transfers. A total of $1,182.94 was transferred out to fund 413 for water main replacement program for Sroufe. Water Service Payments 500,000 450,000 400,000 350,000 300,000 ■ 2021 250,000 ■ 2022 200,000 ■ 2023 150,000 100,000 50,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sewer operation - $5,696,400 is budgeted for Sewer Operational Revenues for 2023. Through the month of January $483,258 was received representing ^8.48% of the 2023 budgeted revenues. Sewer Operations expended $4,857,032 through January representing —5.28% of the 2023 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 2023 budget includes $563,000 for transfers. A total of $247.67 was transferred out to fund 433 for Marina Pump Station and Sewer Lift Station expenses. 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 ■ 2021 ■ 2022 ■ 2023 Storm Drainage operations- $1,745,100 is budgeted for Storm Operational Revenues for 2023. As of the end of January the Storm Drainage utility has received $164,246 or —9.41% of its annual budgeted revenue. Storm Drainage Operations expended $77,760 through January representing —3.83% of the 2023 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 2023 budget includes $778,200 for transfers. A total of $58,292 was transferred out to fund 423 for the future purchase of a storm pond this month and $8,262 was transferred out for debt service related to the Decant Station. 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 Storm Drainage Payments Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ■ 2021 ■ 2022 ■ 2023 Budget Report For Fiscal: 2023 Period Ending: 01/31/2023 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 12,655,700.00 12,655,700.00 1,274,592.47 1,274,592.47 -11,381,107.53 89.93% Revenue Total: 12,655,700.00 12,655,700.00 1,274,592.47 1,274,592.47 -11,381,107.53 89.93% Expense 01- Finance 1,102,600.00 1,102,600.00 120,541.27 120,541.27 982,058.73 89.07% 02 - Court 742,800.00 742,800.00 41,971.21 41,971.21 700,828.79 94.35% 03 - Law Enforcement 5,795,350.00 5,795,350.00 401,623.93 401,623.93 5,393,726.07 93.07% 04 - Community Development 2,448,085.00 2,448,085.00 146,631.01 146,631.01 2,301,453.99 94.01% 05 - Public Works 2,249,300.00 2,249,300.00 69,685.58 69,685.58 2,179,614.42 96.90% 06 - Miscellaneous 6,290,000.00 6,290,000.00 180,075.00 180,075.00 6,109,925.00 97.14% 07-Administration 1,800,120.00 1,800,120.00 170,694.34 170,694.34 1,629,425.66 90.52% Expense Total: 20,428,255.00 20,428,255.00 1,131,222.34 1,131,222.34 19,297,032.66 94.46% Fund: 001 - Current Expense Surplus (Deficit): -7,772,555.00 -7,772,555.00 143,370.13 143,370.13 7,915,925.13 101.84% Fund: 002 - City Street Fund Revenue 00 - Revenues 3,553,504.00 3,553,504.00 50,421.99 50,421.99 -3,503,082.01 98.58% Revenue Total: 3,553,504.00 3,553,504.00 50,421.99 50,421.99 -3,503,082.01 98.58% Expense 05 - Public Works 3,482,796.00 3,482,796.00 108,785.24 108,785.24 3,374,010.76 96.88% Expense Total: 3,482,796.00 3,482,796.00 108,785.24 108,785.24 3,374,010.76 96.88% Fund: 002 - City Street Fund Surplus (Deficit): 70,708.00 70,708.00 -58,363.25 -58,363.25 -129,071.25 182.54% Fund: 003-Stabilization Fund Revenue 00-Revenues 180,000.00 180,000.00 190,161.76 190,161.76 10,161.76 5.65% Revenue Total: 180,000.00 180,000.00 190,161.76 190,161.76 10,161.76 5.65% Fund: 003 - Stabilization Fund Total: 180,000.00 180,000.00 190,161.76 190,161.76 10,161.76 5.65% Fund: 103 - Criminal Justice Revenue 00 - Revenues 391,000.00 391,000.00 51,607.85 51,607.85 -339,392.15 86.80% Revenue Total: 391,000.00 391,000.00 51,607.85 51,607.85 -339,392.15 86.80% Expense 03 - Law Enforcement 629,900.00 629,900.00 1,310.86 1,310.86 628,589.14 99.79% Expense Total: 629,900.00 629,900.00 1,310.86 1,310.86 628,589.14 99.79% Fund: 103 - Criminal Justice Surplus (Deficit): -238,900.00 -238,900.00 50,296.99 50,296.99 289,196.99 121.05% Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 4,000.00 4,000.00 215.52 215.52 -3,784.48 94.61% Revenue Total: 4,000.00 4,000.00 215.52 215.52 -3,784.48 94.61% 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 0.00 215.52 215.52 215.52 0.00% Fund: 107 - Community Events Revenue 00 - Revenues 125,200.00 125,200.00 13,187.04 13,187.04 -112,012.96 89.47% Revenue Total: 125,200.00 125,200.00 13,187.04 13,187.04 -112,012.96 89.47% Expense 07-Administration 125,200.00 125,200.00 1,106.80 1,106.80 124,093.20 99.12% Expense Total: 125,200.00 125,200.00 1,106.80 1,106.80 124,093.20 99.12% Fund: 107 - Community Events Surplus (Deficit): 0.00 0.00 12,080.24 12,080.24 12,080.24 0.00% 2/15/2023 2:30:07 PM Page 13 of 17 Budget Report For Fiscal: 2023 Period Ending: 01/31/2023 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 1,000.00 146.05 146.05 -853.95 85.40% Revenue Total: 1,000.00 1,000.00 146.05 146.05 -853.95 85.40% Fund: 108 - Paths & Trails Total: 1,000.00 1,000.00 146.05 146.05 -853.95 85.40% Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 800,000.00 800,000.00 88,419.30 88,419.30 -711,580.70 88.95% Revenue Total: 800,000.00 800,000.00 88,419.30 88,419.30 -711,580.70 88.95% Expense 06 - Miscellaneous 3,854,500.00 3,854,500.00 42.27 42.27 3,854,457.73 100.00% Expense Total: 3,854,500.00 3,854,500.00 42.27 42.27 3,854,457.73 100.00% Fund: 109 - Real Estate Excise Tax Surplus (Deficit): -3,054,500.00 -3,054,500.00 88,377.03 88,377.03 3,142,877.03 102.89% Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 5,669,300.00 5,669,300.00 96,560.20 96,560.20 -5,572,739.80 98.30% Revenue Total: 5,669,300.00 5,669,300.00 96,560.20 96,560.20 -5,572,739.80 98.30% Expense 06 - Miscellaneous 3,695,300.00 3,695,300.00 199.33 199.33 3,695,100.67 99.99% Expense Total: 3,695,300.00 3,695,300.00 199.33 199.33 3,695,100.67 99.99% Fund: 111 - Impact Mitigation Fee Surplus (Deficit): 1,974,000.00 1,974,000.00 96,360.87 96,360.87 -1,877,639.13 95.12% Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 300,400.00 300,400.00 0.00 0.00 -300,400.00 100.00% Revenue Total: 300,400.00 300,400.00 0.00 0.00 -300,400.00 100.00% Expense 06 - Miscellaneous 300,400.00 300,400.00 0.00 0.00 300,400.00 100.00% Expense Total: 300,400.00 300,400.00 0.00 0.00 300,400.00 100.00% 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 3,712,000.00 3,712,000.00 296,245.65 296,245.65 -3,415,754.35 92.02% Revenue Total: 3,712,000.00 3,712,000.00 296,245.65 296,245.65 -3,415,754.35 92.02% Expense 05 - Public Works 3,190,850.00 3,190,850.00 140,949.70 140,949.70 3,049,900.30 95.58% 06-Miscellaneous 790,550.00 790,550.00 1,182.94 1,182.94 789,367.06 99.85% Expense Total: 3,981,400.00 3,981,400.00 142,132.64 142,132.64 3,839,267.36 96.43% Fund: 411 - Water Operating Surplus (Deficit): -269,400.00 -269,400.00 154,113.01 154,113.01 423,513.01 157.21% Fund: 412 - Water Stabilization Revenue 00 - Revenues 0.00 0.00 3,607.47 3,607.47 3,607.47 0.00% Revenue Total: 0.00 0.00 3,607.47 3,607.47 3,607.47 0.00% Fund: 412 - Water Stabilization Total: 0.00 0.00 3,607.47 3,607.47 3,607.47 0.00% Fund: 414 - Water Debt Service Revenue 00 - Revenues 563,400.00 563,400.00 0.00 0.00 -563,400.00 100.00% Revenue Total: 563,400.00 563,400.00 0.00 0.00 -563,400.00 100.00% Expense 06 - Miscellaneous 563,400.00 563,400.00 0.00 0.00 563,400.00 100.00% Expense Total: 563,400.00 563,400.00 0.00 0.00 563,400.00 100.00% Fund: 414 - Water Debt Service Surplus (Deficit): 0.00 0.00 0.00 0.00 0.00 0.00% 2/15/2023 2:30:07 PM Page 14 of 17 Budget Report For Fiscal: 2023 Period Ending: 01/31/2023 Variance Original Current Period Fiscal Favorable Percent Departmen... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 421 - Storm Drainage Utility Revenue 00 - Revenues 1,745,100.00 1,745,100.00 164,246.15 164,246.15 -1,580,853.85 90.59% Revenue Total: 1,745,100.00 1,745,100.00 164,246.15 164,246.15 -1,580,853.85 90.59% Expense 05 - Public Works 2,030,852.00 2,030,852.00 77,760.66 77,760.66 1,953,091.34 96.17% 06 - Miscellaneous 778,200.00 778,200.00 66,555.18 66,555.18 711,644.82 91.45% Expense Total: 2,809,052.00 2,809,052.00 Fund: 421 - Storm Drainage Utility Surplus (Deficit):-1,063,952.00-1,063,952.00 Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 0.00 0.00 Revenue Total: 0.00 0.00 144,315.84 144,315.84 2,664,736.16 94.86% 19, 930.31 19, 930.31 1, 083, 882.31 101.87% 2,026.82 2,026.82 2,026.82 0.00% 2,026.82 2,026.82 2,026.82 0.00% Fund: 422 - Storm Drainage Stabilization Total: 0.00 0.00 2,026.82 2,026.82 2,026.82 0.00% Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 178,200.00 178,200.00 8,262.66 8,262.66 -169,937.34 95.36% Revenue Total: 178,200.00 178,200.00 8,262.66 8,262.66 -169,937.34 95.36% Expense 06 - Miscellaneous 178,200.00 178,200.00 8,262.66 8,262.66 169,937.34 95.36% Expense Total: 178,200.00 178,200.00 8,262.66 8,262.66 169,937.34 95.36% 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 5,696,400.00 5,696,400.00 483,258.33 483,258.33 -5,213,141.67 91.52% Revenue Total: 5,696,400.00 5,696,400.00 483,258.33 483,258.33 -5,213,141.67 91.52% Expense 05 - Public Works 4,857,032.00 4,857,032.00 256,229.68 256,229.68 4,600,802.32 94.72% 06 - Miscellaneous 563,000.00 563,000.00 247.67 247.67 562,752.33 99.96% Expense Total: 5,420,032.00 5,420,032.00 256,477.35 256,477.35 5,163,554.65 95.27% Fund: 431 - Sewer Operating Surplus (Deficit): 276,368.00 276,368.00 226,780.98 226,780.98 -49,587.02 17.94% Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 0.00 0.00 5,398.74 5,398.74 5,398.74 0.00% Revenue Total: 0.00 0.00 5,398.74 5,398.74 5,398.74 0.00% Fund: 432 - Sewer Stabilization Total: 0.00 0.00 5,398.74 5,398.74 5,398.74 0.00% Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 298,700.00 298,700.00 2,086.24 2,086.24 -296,613.76 99.30% Revenue Total: 298,700.00 298,700.00 2,086.24 2,086.24 -296,613.76 99.30% Expense 06 - Miscellaneous 23,700.00 23,700.00 0.00 0.00 23,700.00 100.00% Expense Total: 23,700.00 23,700.00 0.00 0.00 23,700.00 100.00% Fund: 434 - Sewer Debt Service Surplus (Deficit): 275,000.00 275,000.00 2,086.24 2,086.24 -272,913.76 99.24% Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 1,869,500.00 1,869,500.00 36,420.59 36,420.59 -1,833,079.41 98.05% Revenue Total: 1,869,500.00 1,869,500.00 36,420.59 36,420.59 -1,833,079.41 98.05% Expense 10 - ER&R 4,064,700.00 4,064,700.00 23,172.53 23,172.53 4,041,527.47 99.43% 2/15/2023 2:30:07 PM Page 15 of 17 Budget Report Departmen... For Fiscal: 2023 Period Ending: O1/31/2O23 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining Expense Total: 4,064,700.00 4,064,700.00 Fund: 500 - Equipment Rental and Revolving Surplus (Deficit):-2,195,200.00-2,195,200.00 Report Surplus (Deficit):-11,817,431.00-11,817,431.00 23,172.53 23,172.53 4,041,527.47 99.43% 13,248.06 13,248.06 2,208,448.06 100.60% 949,836.97 949,836.97 12,767,267.97 108.04% 2/15/2023 2:30:07 PM Page 16 of 17 (,�V City of Port Orchard ORCHARD Budget Report Group Summary For Fiscal: 2023 Period Ending: 01/31/2023 Variance Original Current Period Fiscal Favorable Percent Account Typ... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 302 - Capital Construction Revenue 2,053,500.00 2,053,500.00 1,630.69 1,630.69 -2,051,869.31 99.92% Expense 1,808,400.00 1,808,400.00 299,272.89 299,272.89 1,509,127.11 83.45% Fund: 302 - Capital Construction Surplus (Deficit): 245,100.00 245,100.00 -297,642.20 -297,642.20 -542,742.20 221.44% Fund: 304 - Street Capital Projects Revenue 13,478,100.00 13,478,100.00 68,705.06 68,705.06 -13,409,394.94 99.49% Expense 12,095,700.00 12,095,700.00 3,409.79 3,409.79 12,092,290.21 99.97% Fund: 304 - Street Capital Projects Surplus (Deficit): 1,382,400.00 1,382,400.00 65,295.27 65,295.27 -1,317,104.73 95.28% Fund: 413 - Water Capital Revenue 16,450,700.00 16,450,700.00 305,217.75 305,217.75 -16,145,482.25 98.14% Expense 10,540,600.00 10,540,600.00 815.99 815.99 10,539,784.01 99.99% Fund: 413 - Water Capital Surplus (Deficit): 5,910,100.00 5,910,100.00 304,401.76 304,401.76 -5,605,698.24 94.85% Fund: 423 - Storm Drainage Capital Facil Revenue 1,194,500.00 1,194,500.00 59,805.51 59,805.51 -1,134,694.49 94.99% Expense 1,100,000.00 1,100,000.00 555,792.52 555,792.52 544,207.48 49.47% Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit): 94,500.00 94,500.00 -495,987.01 -495,987.01 -590,487.01 624.85% Fund: 433 - Sewer Capital Revenue 25,532,700.00 25,532,700.00 271,353.44 271,353.44 -25,261,346.56 98.94% Expense 14,632,900.00 14,632,900.00 335.33 335.33 14,632,564.67 100.00% Fund: 433 - Sewer Capital Surplus (Deficit): 10,899,800.00 10,899,800.00 271,018.11 271,018.11 -10,628,781.89 97.51% Report Surplus (Deficit): 18,531,900.00 18,531,900.00-152,914.07-152,914.07-18,684,814.07 100.83% 2/15/2023 2:56:42 PM Page 1 of 2 Detail Report Fund Beginning Balance Total Activity Ending Balance 001 - Current Expense 14,308,756.27 143,370.13 14,452,126.40 002 - City Street Fund 2,771,167.65 -58,363.25 2,712,804.40 003- Stabilization Fund 2,740,959.54 190,161.76 2,931,121.30 103 - Criminal Justice 647,725.28 50,296.99 698,022.27 104 - Special Investigative Unit 97,895.46 215.52 98,110.98 107 - Community Events 321,780.19 12,080.24 333,860.43 108 - Paths & Trails 13,784.07 146.05 13,930.12 109 - Real Estate Excise Tax 4,182,707.38 88,377.03 4,271,084.41 111 - Impact Mitigation Fee 5,304,555.28 96,360.87 5,400,916.15 206 - Bond Redemption Fund 0.00 0.00 0.00 302 - Capital Construction 547,631.10 -297,642.20 249,988.90 304 - Street Capital Projects 2,299,050.81 65,295.27 2,364,346.08 401- Water -Sewer Utilities 0.00 0.00 0.00 403 - Water -Sewer Cumulative Reserve 0.00 0.00 0.00 411 - Water Operating 3,837,986.75 154,113.01 3,992,099.76 412 -Water Stabilization 966,406.16 3,607.47 970,013.63 413 - Water Capital 7,558,941.29 304,401.76 7,863,343.05 414 - Water Debt Service 0.00 0.00 0.00 421 - Storm Drainage Utility 1,410,718.39 19,930.31 1,430,648.70 422 - Storm Drainage Stabilization 542,966.42 2,026.82 544,993.24 423 - Storm Drainage Capital Facil 593,137.43 -495,987.01 97,150.42 424 - Storm Drainage Debt Service 0.00 0.00 0.00 431 - Sewer Operating 5,908,675.39 226,780.98 6,135,456.37 432 - Sewer Stabilization 1,446,269.82 5,398.74 1,451,668.56 433 - Sewer Capital 5,782,756.47 271,018.11 6,053,774.58 434 - Sewer Debt Service 558,878.33 2,086.24 560,964.57 500 - Equipment Rental and Revolving 3,990,082.17 13,248.06 4,003,330.23 631 - Trust and Agency 81.00 8,846.73 8,927.73 632 - Wastewater Treatment Facil Fee 5,282,855.30 116,265.31 5,399,120.61 Grand Total: 71,115,767.95 922,034.94 72,037,802.89 2/15/2023 2:54:05 PM Date Range: 01/01/2023 - 01/31/2023 Fund Summary Page 5 of 5