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2023.10 Monthly Budget ReportO R ORCHARD MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: October 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 October 31, 2023, 74% of budgeted revenues were received. However, excluding Other financing from the calculation the city has collected 100% of budgeted revenues. The table provides budget versus actual (YTD) data by source of revenue Aevenues 2023 2023 Current 0 Received Revenue Source • dge Current Property Tax Budget 2,223,000 2,223,000 2,146,810 iv Re ce e; 96.57% PeriodBudget 903,894 Sales Tax 6,565,000 6,865,000 6,409,143 93.36% 653,847 Other Taxes rr 2,136,000 PF 2,268,807 2,493,675 109.91% 408,809 1,966,550 Total Taxes 10,924,000 11,356,807 11,049,628 97.30 , Licenses & Permits 600,400 1,130,400 1,271,425 112.48% 83,044 Intergovernmental Revenue 432,500 636,980 600,579 94.29% 27,063 Charges for Goods & Services 448,600 626,100 635,775 101.55% 21,543 Fines & Penalties 128,000 88,000 95,048 108.01% 9,646 Misc Revenues 122,200 557,746 732,714 131.37% 80,409 Non -Revenues - - 3,160 #DIV/0! 603 Other Financing 0.03% (Capital Contributions) - 5,000,000 1,675 - REVENUE TOTALS 12,655,700 19,396,032 14,390,004 74.19% 2,188,858 SALES TAX REVENUES SUMMARY • Total 2023 Budget: $6,865,000 • Total 2023 YTD Actuals: $6,409,143 • Year -to -Date Actual revenue collected is 0.80% higher when compared to Prior Year -to Date Actuals • Year -to -Date Actual revenue collected is 13.08% 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. 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 Q Table 2: provides current data for sales tax revenue collected Year-to-date. Monthly Sales Tax -Three Year Comparison ■ ■ 2021 Ac[ual ■ 2022 Ac[ual ■ 2023 HDActual ;P' NO pei Qe� e $800,000 Sales Tax Revenues $700,000 $600,000 $500,000 $400,000 Actuals2023 Budget 2023 $300,000 $200,000 $100,000 � e°`JaCA �atr PQ�\ �a1 �m ,��� PJ$�y� �i oc�o� et et 1t Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111 The City's Real Estate Excise Tax receipts fluctuate monthly. October 2023 receipts are higher than October 2022 by 2.20%. Total Real estate Excise Tax revenues have a YTD growth rate of 7.05%. The table below shows balances through October 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 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 October 2023 are as follows: o Parks $93,334 o Transportation $95,178 o School District Impact $24,674 REET revenues received in October: o REET 1 $77,175 o REET 2 $77,175 Capital Construction Fund 302 —The McCormick Woods Splash Pad Retrofit is nearing completion and at this time the project is waiting for a control panel to be delivered by the end of October 2023. The City Hall construction has started in October with the Roof, siding, and windows. 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 $3,909,613 for 2023. Through October, the City has received $3,610,359 or —93% of the 2023 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 $2,477,769 through October representing —73% 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 $1,066,675 for transfers. A total of $3,485 was transferred out to fund 413 for Well 11 and Water Main Replacement expenses and a total of $136,465 was transferred out to fund 414 for Well 13 & Well 11 Debt Service payments Water Service Payments 700,000 600,000 500,000 — 400,000 — 300,000 — 200,000 — 100,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov ❑ec ■ 2021 ■ 2022 ■ 2023 Sewer operation — Sewer operations budgeted revenue in the amount of $5,696,424 is budgeted for 2023. Through October, the City has received $5,434,761 or —95% of the 2023 budgeted revenues. Sewer Operations expended $3,567,646 through October representing —72% 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 $570,800 for transfers. A total of $838 was transferred out to fund 433 for Marina Pump Station expenses. Sewer Service Payments 700,000 600,000 500,000 400,000 ■ 2021 300,000 ■ 2022 ■ 2023 200,000 — 100,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov ❑ec Storm Drainage operations- Storm Operations budgeted revenue in the amount of $1,745,100 for 2023. Through October, the City has received $1,777,750 or "2% over its annual budgeted revenue. Storm Drainage Operations expended $1,212,501 through October representing —60% 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 $378,200 for transfers. There were no transfers in October. 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 4 Jul Aug Sep Oct Nov ❑ec ■ 2021 ■ 2022 ■ 2023 Budget Report OPERATIONS BUDGET For Fiscal: 2023 Period Ending: 10/31/2023 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 19,396,032.27 2,188,857.95 14,390,003.88 -5,006,028.39 25.81% Revenue Total: 12,655,700.00 19,396,032.27 2,188,857.95 14,390,003.88 -5,006,028.39 25.81% Expense 01- Finance 1,102,600.00 1,102,600.00 60,783.06 779,437.61 323,162.39 29.31% 02 - Court 742,800.00 742,800.00 45,203.49 449,268.28 293,531.72 39.52% 03 - Law Enforcement 5,795,350.00 5,745,150.00 378,712.52 3,941,839.81 1,803,310.19 31.39% 04 - Community Development 2,448,085.00 3,546,270.00 164,797.36 2,266,374.30 1,279,895.70 36.09% 05 - Public Works 2,249,300.00 2,153,645.00 71,258.79 1,388,998.77 764,646.23 35.50% 06 - Miscellaneous 6,290,000.00 10,502,800.00 29,177.77 1,576,475.16 8,926,324.84 84.99% 07 - Administration 1,800,120.00 1,800,120.00 136,363.12 1,314,460.72 485,659.28 26.98% Expense Total: 20,428,255.00 25,593,385.00 886,296.11 11,716,854.65 13,876,530.35 54.22% Fund: 001- Current Expense Surplus (Deficit): -7,772,555.00 -6,197,352.73 1,302,561.84 2,673,149.23 8,870,501.96 143.13% Fund: 002 - City Street Fund Revenue 00 - Revenues 3,553,504.00 4,376,585.35 622,126.76 2,834,973.57 -1,541,611.78 35.22% Revenue Total: 3,553,504.00 4,376,585.35 622,126.76 2,834,973.57 -1,541,611.78 35.22% Expense 05 - Public Works 3,482,796.00 4,012,646.00 149,715.68 2,103,195.39 1,909,450.61 47.59% Expense Total: 3,482,796.00 4,012,646.00 149,715.68 2,103,195.39 1,909,450.61 47.59% Fund: 002 - City Street Fund Surplus (Deficit): 70,708.00 363,939.35 472,411.08 731,778.18 367,838.83 -101.07% Fund: 003 - Stabilization Fund Revenue 00 - Revenues 180,000.00 180,040.46 13,778.63 303,324.55 123,284.09 68.48% Revenue Total: 180,000.00 180,040.46 13,778.63 303,324.55 123,284.09 68.48% Fund: 003 - Stabilization Fund Total: 180,000.00 180,040.46 13,778.63 303,324.55 123,284.09 68.48% Fund: 103 - Criminal Justice Revenue 00 - Revenues 391,000.00 391,074.72 55,014.60 415,875.71 24,800.99 6.34% Revenue Total: 391,000.00 391,074.72 55,014.60 415,875.71 24,800.99 6.34% Expense 03 - Law Enforcement 629,900.00 629,900.00 44,162.55 360,393.07 269,506.93 42.79% Expense Total: 629,900.00 629,900.00 44,162.55 360,393.07 269,506.93 42.79% Fund: 103 - Criminal Justice Surplus (Deficit): -238,900.00 -238,825.28 10,852.05 55,482.64 294,307.92 123.23% Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 4,000.00 4,004.54 297.30 2,680.99 -1,323.55 33.05% Revenue Total: 4,000.00 4,004.54 297.30 2,680.99 -1,323.55 33.05% Expense 03 - Law Enforcement 4,000.00 4,000.00 300.00 300.00 3,700.00 92.50% Expense Total: 4,000.00 4,000.00 300.00 300.00 3,700.00 92.50% Fund: 104 - Special Investigative Unit Surplus (Deficit): 0.00 4.54 -2.70 2,380.99 2,376.45 52,344.71% Fund: 107 - Community Events Revenue 00 - Revenues 125,200.00 125,219.81 21,271.87 150,338.11 25,118.30 20.06% Revenue Total: 125,200.00 125,219.81 21,271.87 150,338.11 25,118.30 20.06% Expense 07 - Administration 125,200.00 125,200.00 2,912.77 25,746.73 99,453.27 79.44% Expense Total: 125,200.00 125,200.00 2,912.77 25,746.73 99,453.27 79.44% Fund: 107 - Community Events Surplus (Deficit): 0.00 19.81 18,359.10 124,591.38 124,571.57 28,831.75% 11/22/2023 1:49:38 PM Page 13 of 17 Budget Report For Fiscal: 2023 Period Ending: 10/31/2023 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 1,015.93 180.69 1,669.53 653.60 64.34% Revenue Total: 1,000.00 1,015.93 180.69 1,669.53 653.60 64.34% Fund: 108 - Paths & Trails Total: 1,000.00 1,015.93 180.69 1,669.53 653.60 64.34% Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 800,000.00 1,800,092.62 167,411.84 1,901,949.31 101,856.69 5.66% Revenue Total: 800,000.00 1,800,092.62 167,411.84 1,901,949.31 101,856.69 5.66% Expense 06-Miscellaneous 3,854,500.00 3,816,485.39 26,142.27 586,125.69 3,230,359.70 84.64% Expense Total: 3,854,500.00 3,816,485.39 26,142.27 586,125.69 3,230,359.70 84.64% Fund: 109 - Real Estate Excise Tax Surplus (Deficit): -3,054,500.00 -2,016,392.77 141,269.57 1,315,823.62 3,332,216.39 165.26% Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 5,669,300.00 5,669,344.72 244,813.05 4,461,241.80 -1,208,102.92 21.31% Revenue Total: 5,669,300.00 5,669,344.72 244,813.05 4,461,241.80 -1,208,102.92 21.31% Expense 06-Miscellaneous 3,695,300.00 4,382,590.00 123,490.41 1,672,282.55 2,710,307.45 61.84% Expense Total: 3,695,300.00 4,382,590.00 123,490.41 1,672,282.55 2,730,307.45 61.84% Fund: 111- Impact Mitigation Fee Surplus (Deficit): 1,974,000.00 1,286,754.72 121,322.64 2,788,959.25 1,502,204.53 -116.74% Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 300,400.00 400,400.00 0.00 299,652.28 -100,747.72 25.16% Revenue Total: 300,400.00 400,400.00 0.00 299,652.28 -100,747.72 25.16% Expense 06-Miscellaneous 300,400.00 300,400.00 0.00 299,652.28 747.72 0.25% Expense Total: 300,400.00 300,400.00 0.00 299,652.28 747.72 0.25% Fund: 206 - Bond Redemption Fund Surplus (Deficit): 0.00 100,000.00 0.00 0.00 -100,000.00 100.00% Fund: 411- Water Operating Revenue 00 - Revenues 3,712,000.00 3,909,613.25 611,983.08 3,610,359.19-299,254.06 7.65% Revenue Total: 3,712,000.00 3,909,613.25 611,983.08 3,610,359.19-299,254.06 7.65% Expense 05 - Public Works 06 - Miscellaneous Expense Total Fund: 411 - Water Operating Surplus (Deficit) Fund: 412 - Water Stabilization Revenue 00 - Revenues 3,190,850.00 3,366,830.00 222,941.60 2,477,769.48 889,060.52 26.41% 790,550.00 1,066,675.00 139,951.23 509,384.79 557,290.21 52.25% 3,981,400.00 4,433,505.00 362,892.83 2,987,154.27 1,446,350.73 32.62% -269,400.00-523,891.75 249,090.25 623,204.92 1,147,096.67 218.96% 0.00 Revenue Total: 0.00 Fund: 412 - Water Stabilization Total: 0.00 93.84 4,598.73 41,375.60 41,281.76 43,991.65% 93.84 4,598.73 41,375.60 41,281.7643,991.65% 93.84 4,598.73 41,375.60 41,281.7643,991.65% Fund: 414 - Water Debt Service Revenue 00 - Revenues 563,400.00 695,630.00 521,842.44 640,038.63-55,591.37 7.99% Revenue Total: 563,400.00 695,630.00 521,842.44 640,038.63-55,591.37 7.99% Expense 06 - Miscellaneous 563,400.00 695,600.00 521,842.44 640,038.63 55,561.37 7.99% Expense Total: 563,400.00 695,600.00 521,842.44 640,038.63 55,561.37 7.99% Fund: 414 - Water Debt Service Surplus (Deficit): 0.00 30.00 0.00 0.00 -30.00 100.00% 11/22/2023 1:49:38 PM Page 14 of 17 Budget Report For Fiscal: 2023 Period Ending: 10/31/2023 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 1,745,181.61 159,621.92 1,777,749.95 32,568.34 1.87% Revenue Total: 1,745,100.00 1,745,181.61 159,621.92 1,777,749.95 32,568.34 1.87% Expense 05 - Public Works 2,030,852.00 2,032,222.00 100,855.85 1,212,501.16 819,720.84 40.34% 06 - Miscellaneous 778,200.00 378,200.00 0.00 236,669.06 141,530.94 37.42% Expense Total: 2,809,052.00 2,410,422.00 100,855.85 1,449,170.22 961,251.78 39.88% Fund: 421- Storm Drainage Utility Surplus (Deficit): -1,063,952.00 -665,240.39 58,766.07 328,579.73 993,820.12 149.39% Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 0.00 33.58 2,583.75 23,246.50 23,212.92 69,127.22% Revenue Total: 0.00 33.58 2,583.75 23,246.50 23,212.92 69,127.22% Fund: 422 - Storm Drainage Stabilization Total: 0.00 33.58 2,583.75 23,246.50 23,212.92 69,127.22% Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 178,200.00 178,250.00 0.00 177,876.54 -373.46 0.21% Revenue Total: 178,200.00 178,250.00 0.00 177,876.54 -373.46 0.21% Expense 06 - Miscellaneous 178,200.00 178,200.00 0.00 Expense Total: 178,200.00 178,200.00 0.00 Fund: 424 - Storm Drainage Debt Service Surplus (Deficit): 0.00 50.00 0.00 Fund: 431- Sewer Operating Revenue 177,876.54 177,876.54 0.00 323.46 0.18% 323.46 0.18% -50.00 100.00% 00 - Revenues 5,696,400.00 5,696,424.61 657,542.42 5,434,761.01-261,663.60 4.59% Revenue Total: 5,696,400.00 5,696,424.61 657,542.42 5,434,761.01-261,663.60 4.59% Expense 05 - Public Works 4,857,032.00 4,948,402.00 347,984.39 3,567,646.19 1,380,755.81 27.90% 06 - Miscellaneous 563,000.00 570,800.00 838.82 21,751.27 549,048.73 96.19% Expense Total: 5,420,032.00 5,519,202.00 348,823.21 3,589,397.46 1,929,804.54 34.97% Fund: 431- Sewer Operating Surplus (Deficit): 276,368.00 177,222.61 308,719.21 1,845,363.55 1,668,140.94-941.27% Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 0.00 30.18 6,882.20 61,920.42 61,890.24 05,070.38% Revenue Total: 0.00 30.18 6,882.20 61,920.42 61,890.2405,070.38% Fund: 432 - Sewer Stabilization Total: 0.00 30.18 6,882.20 61,920.42 61,890.2405,070.38% Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 298,700.00 300,601.67 2,659.48 41,274.08 -259,327.59 86.27% Revenue Total: 298,700.00 300,601.67 2,659.48 41,274.08 -259,327.59 86.27% Expense 06 - Miscellaneous Expense Total Fund: 434 - Sewer Debt Service Surplus (Deficit) Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 1,869,500.00 1,887,017.83 69,773.35 1,322,967.30-564,050.53 29.89% Revenue Total: 1,869,500.00 1,887,017.83 69,773.35 1,322,967.30-564,050.53 29.89% 23,700.00 25,500.00 23,700.00 25,500.00 275,000.00 275,101.67 0.00 17,346.30 8,153.70 31.98% 0.00 17,346.30 8,153.70 31.98% 2,659.48 23,927.78-251,173.89 91.30% Expense 10 - ER&R 4,064,700.00 4,082,200.00 51,334.61 875,143.30 3,207,056.70 78.56% 11/22/2023 1:49:38 PM Page 15 of 17 Budget Report Departmen... For Fiscal: 2023 Period Ending: 10/31/2023 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining Expense Total: 4,064,700.00 4,082,200.00 Fund: 500 - Equipment Rental and Revolving Surplus (Deficit):-2,195,200.00-2,195,182.17 Report Surplus (Deficit):-11,817,431.00-9,452,548.40 51,334.61 875,143.30 3,207,056.70 78.56% 18,438.74 447,824.00 2,643,006.17 120.40% 2,732,471.33 11,392,601.87 20,845,150.27 220.52% 11/22/2023 1:49:38 PM Page 16 of 17 (,�V City of Port Orchard ORCHARD Account Typ... Fund: 302 - Capital Construction Revenue Expense CAPITAL BUDGET Budget Report Fund: 302 - Capital Construction Surplus (Deficit) Fund: 304 - Street Capital Projects Group Summary For Fiscal: 2023 Period Ending: 10/31/2023 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 2,053,500.00 18,873,900.00 149,561.41 1,933,169.45-16,940,730.55 89.76% 1,808,400.00 18,280,700.00 103,638.12 2,344,231.86 15,936,468.14 87.18% 245,100.00 593,200.00 45,923.29-411,062.41-1,004,262.41 169.30% Revenue 13,478,100.00 14,645,400.00 129,357.05 923,791.64 -13,721,608.36 93.69% Expense 12,095,700.00 12,047,210.12 194,733.83 940,991.49 11,106,218.63 92.19% Fund: 304 - Street Capital Projects Surplus (Deficit): 1,382,400.00 2,598,189.88 -65,376.78 -17,199.85 -2,615,389.73 100.66% Fund: 413 - Water Capital Revenue 16,450,700.00 20,463,100.00 145,952.51 2,627,072.28 -17,836,027.72 87.16% Expense 10,540,600.00 10,309,675.00 404,228.30 977,826.74 9,331,848.26 90.52% Fund: 413 - Water Capital Surplus (Deficit): 5,910,100.00 10,153,425.00 -258,275.79 1,649,245.54 -8,504,179.46 83.76% Fund: 423 - Storm Drainage Capital Facil Revenue 1,194,500.00 793,200.00 460.58 63,588.14 -729,611.86 91.98% Expense 1,100,000.00 700,000.00 0.00 555,792.52 144,207.48 20.60% Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit): 94,500.00 93,200.00 460.58 -492,204.38 -585,404.38 628.12% Fund: 433 - Sewer Capital Revenue 25,532,700.00 25,965,700.00 133,171.88 3,064,639.91-22,901,060.09 88.20% Expense 14,632,900.00 14,638,900.00 24,203.44 592,548.83 14,046,351.17 95.95% Fund: 433 - Sewer Capital Surplus (Deficit): 10,899,800.00 11,326,800.00 108,968.44 2,472,091.08-8,854,708.92 78.17% Report Surplus (Deficit): 18,531,900.00 24,764,814.88-168,300.26 3,200,869.98-21,563,944.90 87.07% 11/22/2023 1:50:03 PM Page 1 of 2 Detail Report CASH & INVESTMENTS Date Range: 10/01/2023 - 10/31/2023 Fund Summary Fund Beginning Balance Total Activity Ending Balance 001- Current Expense 15,679,343.66 1,302,561.84 16,981,905.50 002 - City Street Fund 3,030,534.75 472,411.08 3,502,945.83 003 - Stabilization Fund 3,030,505.46 13,778.63 3,044,284.09 103 - Criminal Justice 692,355.87 10,852.05 703,207.92 104 - Special Investigative Unit 100,279.15 -2.70 100,276.45 107 - Community Events 428,012.47 18,359.10 446,371.57 108 - Paths & Trails 15,272.91 180.69 15,453.60 109 - Real Estate Excise Tax 5,357,261.43 141,269.57 5,498,531.00 111- Impact Mitigation Fee 7,972,191.89 121,322.64 8,093,514.53 206 - Bond Redemption Fund 0.00 0.00 0.00 302 - Capital Construction 90,645.40 45,923.29 136,568.69 304 - Street Capital Projects 2,347,227.74 -65,376.78 2,281,850.96 401- Water -Sewer Utilities 0.00 0.00 0.00 403 - Water -Sewer Cumulative Reserve 0.00 0.00 0.00 411- Water Operating 4,504,983.24 249,090.25 4,754,073.49 412 - Water Stabilization 1,003,183.03 4,598.73 1,007,781.76 413 - Water Capital 9,466,462.62 -258,275.79 9,208,186.83 414 - Water Debt Service 0.00 0.00 0.00 421- Storm Drainage Utility 1,680,532.05 58,766.07 1,739,298.12 422 - Storm Drainage Stabilization 563,629.17 2,583.75 566,212.92 423 - Storm Drainage Capital Facil 100,472.47 460.58 100,933.05 424 - Storm Drainage Debt Service 0.00 0.00 0.00 431- Sewer Operating 7,445,319.73 308,719.21 7,754,038.94 432 - Sewer Stabilization 1,501,308.04 6,882.20 1,508,190.24 433 - Sewer Capital 8,145,879.11 108,968.44 8,254,847.55 434 - Sewer Debt Service 580,146.63 2,659.48 582,806.11 500 - Equipment Rental and Revolving 4,419,467.43 18,438.74 4,437,906.17 631- Trust and Agency 13,862.55 -4,489.50 9,373.05 632 - Wastewater Treatment Facil Fee 5,899,036.27 66,681.99 5,965,718.26 Grand Total: 84,067,913.07 2,626,363.56 86,694,276.63 11/22/2023 1:50:18 PM Page 5 of 5