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2023.12 Monthly Budget ReportO R ORCHARD MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: December 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. • The percentage 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 31, 2023, 90% of budgeted revenues were received. However, excluding Other financing from the calculation the city has collected 122% of budgeted revenues. The table provides budget versus actual (YTD) data by source of revenue. Revenue Source Property Tax Sales Tax Other Taxes 2023 Original 2,223,000 6,565,000 2,136,000 2023 Current Budget 2,223,000 6,865,000 2,268,807 2023 YTD 2,228,190 7,719,461 2,731,935 % of Budget Received 100.23% 112.45% 120.41% Received PeriodBudget 6,814 625,956 118,926 Total Taxes 10,924,000 11,356,807 12,679,586 111.65% 751,696 Licenses & Permits 600,400 1,130,400 1,483,201 131.21% 97,606 Intergovernmental Revenue 432,500 636,980 662,420 103.99% 53,940 Charges for Goods & Services 448,600 626,100 762,730 121.82% 58,688 Fines & Penalties 128,000 88,000 112,922 128.32% 8,922 Misc Revenues 122,200 557,746 897,978 161.00% 74,811 Non -Revenues - - 3,089 #DIV/0! (4,781) Other Financing 18.43% (Capital Contributions) - 5,000,000 921,452 919,777 REVENUE TOTALS 12,655,700 19,396,032 17,523,378 90.35% 1 1,960,659 SALES TAX REVENUES SUMMARY • Total 2023 Budget: $6,865,000 • Total 2023 YTD Actuals: $7,719,461 • Year -to -Date Actual revenue collected is 0.83% lower when compared to Prior Year -to Date Actuals • Year -to -Date Actual revenue collected is 12.45% 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 SD0,000 7D0,000 ■ 2021 Actual 600,000 ■ 2022 Actual ■ 2023 YTDActual 5D0,000 4D0,000 300,000 2D0,000 1D0,000 0 4a� Qe �eQ �a Qe Table 2: provides current data for sales tax revenue collected Year-to-date. $800,000 Sales Tax Revenues $700,000 $600,000 $500,000 $400,000 Is2023 Budget 2023 $300,000 $200,000 $100,000 CA 1< Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111 The City's Real Estate Excise Tax receipts fluctuate monthly. December 2023 receipts are higher than December 2022 by 19.34%. Total Real estate Excise Tax revenues have a YTD growth rate of 8.54%. 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 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 December 2023 are as follows: o Parks $101,998 o Transportation $106,403 o School District Impact $28,787 REET revenues received in December: o REET 1 $88,318 o REET 2 $88,318 Capital Construction Fund 302 —The City Hall construction was started in December with the Roof and interior remodeling of the Police Department. The Police are expected to be moving back into their remodeled space by the end of March to early April. The 2nd floor renovations will begin mid -late March. 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 December, the city has received $4,307,453 or —110% 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 $3,007,589 through December representing —90% 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 $179,929.63 was transferred out to fund 413 for Well 11 and Water Main Replacement expenses. 700,000 600,000 500,000 400,000 300,000 200,000 100,000 Water Service Payments 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 December, the city has received $6,507,117 or —115% of the 2023 budgeted revenues. Sewer Operations expended $4,412,865 through December representing —90% 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 $1,706 was transferred out to fund 433 for Marina Pump Station expenses and $275,000 was transferred for pre -funded Marina Pump Station debt service payments. Sewer Service Payments 700,000 600,000 500,000 400,000 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■_J ■ 2021 02023 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 December, the city has received $2,138,949 or —122% over its annual budgeted revenue. Storm Drainage Operations expended $1,428,848 through December representing —70% 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. A total of $100,000 was transferred out to fund 423 for annual contributions to the capital fund. Storm Drainage Payments 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov ❑ec ■ 2021 ■ 2022 ■ 2023 Budget Report OPERATING BUDGET For Fiscal: 2023 Period Ending: 12/31/2023 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 1,960,658.59 17,523,377.65 -1,872,654.62 9.65% Revenue Total: 12,655,700.00 19,396,032.27 1,960,658.59 17,523,377.65 -1,872,654.62 9.65% Expense 01- Finance 1,102,600.00 1,102,600.00 61,855.23 905,274.55 197,325.45 17.90% 02 - Court 742,800.00 742,800.00 34,813.94 522,966.82 219,833.18 29.60% 03 - Law Enforcement 5,795,350.00 5,745,150.00 579,922.53 5,014,216.49 730,933.51 12.72% 04 - Community Development 2,448,085.00 3,546,270.00 329,171.62 2,765,837.89 780,432.11 22.01% 05 - Public Works 2,249,300.00 2,153,645.00 148,723.50 1,623,950.76 529,694.24 24.60% 06 - Miscellaneous 6,290,000.00 10,598,800.00 383,478.38 1,973,358.18 8,625,441.82 81.38% 07 - Administration 1,800,120.00 1,800,120.00 250,995.51 1,686,062.94 114,057.06 6.34% Expense Total: 20,428,255.00 25,689,385.00 1,788,960.71 14,491,667.63 11,197,717.37 43.59% Fund: 001- Current Expense Surplus (Deficit): -7,772,555.00 -6,293,352.73 171,697.88 3,031,710.02 9,325,062.75 148.17% Fund: 002 - City Street Fund Revenue 00 - Revenues 3,553,504.00 4,376,585.35 769,731.06 3,790,337.29 -586,248.06 13.40% Revenue Total: 3,553,504.00 4,376,585.35 769,731.06 3,790,337.29 -586,248.06 13.40% Expense 05 - Public Works 3,482,796.00 4,012,646.00 368,265.43 2,588,242.34 1,424,403.66 35.50% Expense Total: 3,482,796.00 4,012,646.00 368,265.43 2,588,242.34 1,424,403.66 35.50% Fund: 002 - City Street Fund Surplus (Deficit): 70,708.00 363,939.35 401,465.63 1,202,094.95 838,155.60 -230.30% Fund: 003 - Stabilization Fund Revenue 00 - Revenues 180,000.00 180,040.46 13,974.48 330,790.30 150,749.84 83.73% Revenue Total: 180,000.00 180,040.46 13,974.48 330,790.30 150,749.84 83.73% Fund: 003 - Stabilization Fund Total: 180,000.00 180,040.46 13,974.48 330,790.30 150,749.84 83.73% Fund: 103 - Criminal Justice Revenue 00 - Revenues 391,000.00 391,074.72 33,690.62 485,899.75 94,825.03 24.25% Revenue Total: 391,000.00 391,074.72 33,690.62 485,899.75 94,825.03 24.25% Expense 03 - Law Enforcement 629,900.00 629,900.00 10,826.33 381,294.46 248,605.54 39.47% Expense Total: 629,900.00 629,900.00 10,826.33 381,294.46 248,605.54 39.47% Fund: 103 - Criminal Justice Surplus (Deficit): -238,900.00 -238,825.28 22,864.29 104,605.29 343,430.57 143.80% Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 4,000.00 4,004.54 316.08 3,310.08 -694.46 17.34% Revenue Total: 4,000.00 4,004.54 316.08 3,310.08 -694.46 17.34% Expense 03 - Law Enforcement 4,000.00 4,000.00 0.00 300.00 3,700.00 92.50% Expense Total: 4,000.00 4,000.00 0.00 300.00 3,700.00 92.50% Fund: 104 - Special Investigative Unit Surplus (Deficit): 0.00 4.54 316.08 3,010.08 3,005.5466,201.32% Fund: 107 - Community Events Revenue 00 - Revenues 125,200.00 125,219.81 15,297.34 183,333.35 58,113.54 46.41% Revenue Total: 125,200.00 125,219.81 15,297.34 183,333.35 58,113.54 46.41% Expense 07 - Administration 125,200.00 125,200.00 79,087.37 111,234.21 13,965.79 11.15% Expense Total: 125,200.00 125,200.00 79,087.37 111,234.21 13,965.79 11.15% Fund: 107 - Community Events Surplus (Deficit): 0.00 19.81 -63,790.03 72,099.14 72,079.33 63,853.26% 2/13/2024 9:37:13 AM Page 14 of 18 Budget Report For Fiscal: 2023 Period Ending: 12/31/2023 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 1,015.93 190.04 2,026.86 1,010.93 99.51% Revenue Total: 1,000.00 1,015.93 190.04 2,026.86 1,010.93 99.51% Fund: 108 - Paths & Trails Total: 1,000.00 1,015.93 190.04 2,026.86 1,010.93 99.51% Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 800,000.00 2,233,092.62 624,564.69 2,681,580.81 448,488.19 20.08% Revenue Total: 800,000.00 2,233,092.62 624,564.69 2,681,580.81 448,488.19 20.08% Expense 06 - Miscellaneous 3,854,500.00 3,816,485.39 138,786.21 799,198.09 3,017,287.30 79.06% Expense Total: 3,854,500.00 3,816,485.39 138,786.21 799,198.09 3,017,287.30 79.06% Fund: 109 - Real Estate Excise Tax Surplus (Deficit): -3,054,500.00 -1,583,392.77 485,778.48 1,882,382.72 3,465,775.49 218.88% Fund: 111- Impact Mitigation Fee Revenue 00 - Revenues 5,669,300.00 5,669,344.72 270,525.09 5,059,419.17 -609,925.55 10.76% Revenue Total: 5,669,300.00 5,669,344.72 270,525.09 5,059,419.17 -609,925.55 10.76% Expense 06 - Miscellaneous 3,695,300.00 4,734,890.00 367,859.94 2,239,287.24 2,495,602.76 52.71% Expense Total: 3,695,300.00 4,734,890.00 367,859.94 2,239,287.24 2,495,602.76 52.71% Fund: 111- Impact Mitigation Fee Surplus (Deficit): 1,974,000.00 934,454.72 -97,334.85 2,820,131.93 1,885,677.21 -201.79% Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 300,400.00 400,400.00 100,014.85 399,667.13 -732.87 0.18% Revenue Total: 300,400.00 400,400.00 100,014.85 399,667.13 -732.87 0.18% 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): 0.00 100,000.00 100,014.85 100,014.85 14.85 -0.01% Fund: 411- Water Operating Revenue 00 - Revenues 3,712,000.00 3,909,613.25 381,036.41 4,307,453.12 397,839.87 10.18% Revenue Total: 3,712,000.00 3,909,613.25 381,036.41 4,307,453.12 397,839.87 10.18% Expense 05 - Public Works 3,190,850.00 3,366,830.00 308,928.68 3,007,589.30 359,240.70 10.67% 06 - Miscellaneous 790,550.00 1,066,675.00 179,929.63 692,852.78 373,822.22 35.05% Expense Total: 3,981,400.00 4,433,505.00 488,858.31 3,700,442.08 733,062.92 16.53% Fund: 411- Water Operating Surplus (Deficit): -269,400.00 -523,891.75 -107,821.90 607,011.04 1,130,902.79 215.87% Fund: 412 - Water Stabilization Revenue 00 - Revenues 0.00 93.84 4,664.12 50,542.55 50,448.7153,760.35% Revenue Total: 0.00 93.84 4,664.12 50,542.55 50,448.7153,760.35% Fund: 412 - Water Stabilization Total: 0.00 93.84 4,664.12 50,542.55 50,448.7153,760.35% Fund: 414 - Water Debt Service Revenue 00 - Revenues 563,400.00 695,630.00 23,000.00 663,038.63 -32,591.37 4.69% Revenue Total: 563,400.00 695,630.00 23,000.00 663,038.63 -32,591.37 4.69% Expense 06 - Miscellaneous 563,400.00 695,600.00 23,000.00 663,038.63 32,561.37 4.68% Expense Total: 563,400.00 695,600.00 23,000.00 663,038.63 32,561.37 4.68% Fund: 414 - Water Debt Service Surplus (Deficit): 0.00 30.00 0.00 0.00 -30.00 100.00% 2/13/2024 9:37:13 AM Page 15 of 18 Budget Report For Fiscal: 2023 Period Ending: 12/31/2023 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 1,745,181.61 189,115.74 2,138,949.76 393,768.15 22.56% Revenue Total: 1,745,100.00 1,745,181.61 189,115.74 2,138,949.76 393,768.15 22.56% Expense 05 - Public Works 2,030,852.00 2,032,222.00 128,138.22 1,428,848.01 603,373.99 29.69% 06 - Miscellaneous 778,200.00 378,200.00 100,000.00 336,669.06 41,530.94 10.98% Expense Total: 2,809,052.00 2,410,422.00 228,138.22 1,765,517.07 644,904.93 26.75% Fund: 421- Storm Drainage Utility Surplus (Deficit): -1,063,952.00 -665,240.39 -39,022.48 373,432.69 1,038,673.08 156.13% Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 0.00 33.58 2,620.49 28,396.86 28,363.28 84,464.80% Revenue Total Fund: 422 - Storm Drainage Stabilization Total 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% 0.00 33.58 0.00 33.58 2,620.49 2,620.49 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 28,396.86 28,363.2884,464.80% 28,396.86 28,363.2884,464.80% 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 5,696,424.61 663,215.46 6,570,117.35 873,692.74 15.34% Revenue Total: 5,696,400.00 5,696,424.61 663,215.46 6,570,117.35 873,692.74 15.34% Expense 05 - Public Works 4,857,032.00 4,948,402.00 540,417.87 4,412,865.71 535,536.29 10.82% 06 - Miscellaneous 563,000.00 570,800.00 276,706.03 299,760.80 271,039.20 47.48% Expense Total: 5,420,032.00 5,519,202.00 817,123.90 4,712,626.51 806,575.49 14.61% Fund: 431- Sewer Operating Surplus (Deficit): 276,368.00 177,222.61 -153,908.44 1,857,490.84 1,680,268.23-948.11% Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 0.00 30.18 6,980.06 75,639.17 75,608.99 50,526.81% Revenue Total: 0.00 30.18 6,980.06 75,639.17 75,608.99 50,526.81% Fund: 432 - Sewer Stabilization Total: 0.00 30.18 6,980.06 75,639.17 75,608.99 50,526.81% Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 298,700.00 300,601.67 277,738.16 321,616.25 21,014.58 6.99% Revenue Total: 298,700.00 300,601.67 277,738.16 321,616.25 21,014.58 6.99% 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 98,677.25 1,488,401.13-398,616.70 21.12% Revenue Total: 1,869,500.00 1,887,017.83 98,677.25 1,488,401.13-398,616.70 21.12% 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% 277,738.16 304,269.95 29,168.28-10.60% Expense 10 - ER&R 4,064,700.00 4,082,200.00 176,242.20 1,694,295.67 2,387,904.33 58.50% 2/13/2024 9:37:13 AM Page 16 of 18 Budget Report Departmen... For Fiscal: 2023 Period Ending: 12/31/2023 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):-11,817,431.00-9,467,848.40 176,242.20 1,694,295.67 2,387,904.33 58.50% -77,564.95-205,894.54 1,989,287.63 90.62% 948,861.91 12,639,754.70 22,307,603.30 233.50% 2/13/2024 9:37:13 AM Page 17 of 18 City of Port Orchard CAPITAL BUDGET Account Typ... Fund: 302 - Capital Construction Revenue Expense Fund: 302 - Capital Construction Surplus (Deficit) Fund: 304 - Street Capital Projects Original Current Total Budget Total Budget Budget Report Group Summary For Fiscal: 2023 Period Ending: 12/31/2023 Variance Period Fiscal Favorable Percent Activity Activity (Unfavorable) Remaining 2,053,500.00 20,081,300.00 315,125.91 13,431,579.45-6,649,720.55 33.11% 1,808,400.00 19,488,100.00 2,620,800.85 6,028,525.01 13,459,574.99 69.07% 245,100.00 593,200.00-2,305,674.94 7,403,054.44 6,809,854.44-1,147.99% Revenue 13,478,100.00 14,645,400.00 218,929.36 1,377,524.85 -13,267,875.15 90.59% Expense 12,095,700.00 12,047,210.12 269,615.13 1,522,566.42 10,524,643.70 87.36% Fund: 304 - Street Capital Projects Surplus (Deficit): 1,382,400.00 2,598,189.88 -50,685.77 -145,041.57 -2,743,231.45 105.58% Fund: 413 - Water Capital Revenue 16,450,700.00 20,463,100.00 242,201.28 3,149,758.65 -17,313,341.35 84.61% Expense 10,540,600.00 10,309,675.00 1,413,643.20 2,450,472.67 7,859,202.33 76.23% Fund: 413 - Water Capital Surplus (Deficit): 5,910,100.00 10,153,425.00 -1,171,441.92 699,285.98 -9,454,139.02 93.11% Fund: 423 - Storm Drainage Capital Facil Revenue 1,194,500.00 793,200.00 100,481.99 164,521.11 -628,678.89 79.26% 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 93,200.00 100,481.99 -391,271.41 -484,471.41 519.82% Fund: 433 - Sewer Capital Revenue 25,532,700.00 25,965,700.00 80,751.56 3,435,860.41 -22,529,839.59 86.77% Expense 14,632,900.00 14,638,900.00 1,143,184.38 1,771,920.94 12,866,979.06 87.90% Fund: 433 - Sewer Capital Surplus (Deficit): 10,899,800.00 11,326,800.00 -1,062,432.82 1,663,939.47 -9,662,860.53 85.31% Report Surplus (Deficit): 18,531,900.00 24,764,814.88 -4,489,753.46 9,229,966.91 -15,534,847.97 62.73% 2/13/2024 10:42:51 AM Page 1 of 2 Detail Report CASH & INVESTMENT Date Range: 12/01/2023 - 12/31/2023 Fund Summary Fund Beginning Balance Total Activity Ending Balance 001- Current Expense 002 - City Street Fund 003 - Stabilization Fund 103 - Criminal Justice 104 - Special Investigative Unit 107 - Community Events 108 - Paths & Trails 109 - Real Estate Excise Tax 111- Impact Mitigation Fee 206 - Bond Redemption Fund 302 - Capital Construction 304 - Street Capital Projects 401- Water -Sewer Utilities 403 - Water -Sewer Cumulative Reserve 411- Water Operating 412 - Water Stabilization 413 - Water Capital 414 - Water Debt Service 421- Storm Drainage Utility 422 - Storm Drainage Stabilization 423 - Storm Drainage Capital Facil 424 - Storm Drainage Debt Service 431- Sewer Operating 432 - Sewer Stabilization 433 - Sewer Capital 434 - Sewer Debt Service 500 - Equipment Rental and Revolving 631- Trust and Agency 632 - Wastewater Treatment Facil Fee Grand Total: 2/13/2024 10:44:18 AM 17,168,760.89 3,571,787.03 3,057,775.36 729,466.28 100,589.46 457,669.36 15,620.89 5,579,311.62 8,222,022.06 0.00 10,256,360.48 2,204,695.01 0.00 0.00 4,552,807.30 1,012,284.59 9,429,669.19 0.00 1,823,166.06 568,742.79 101,384.03 0.00 7,920,067.17 1,514,928.93 8,509,128.76 585,410.12 3,861,747.43 9,506.13 6,368,975.09 97,621,876.03 171,705.38 17,340,466.27 401,475.63 3,973,262.66 13,974.48 3,071,749.84 22,864.29 752,330.57 316.08 100,905.54 -63,790.03 393,879.33 190.04 15,810.93 485,778.48 6,065,090.10 -97,334.85 8,124,687.21 100,014.85 100,014.85 -2,305,674.94 7,950,685.54 -50,685.77 2,154,009.24 0.00 0.00 0.00 0.00 -107,809.40 4,444,997.90 4,664.12 1,016,948.71 -1,171,441.92 8,258,227.27 0.00 0.00 -39,014.98 1,784,151.08 2,620.49 571,363.28 100,481.99 201,866.02 0.00 0.00 -153,900.94 7,766,166.23 6,980.06 1,521,908.99 -1,062,432.82 7,446,695.94 277,738.16 863,148.28 -77,559.95 3,784,187.48 -9,479.13 27.00 42,783.06 6,411,758.15 -3,507,537.62 94,114,338.41 Page 5 of 5