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2022.12 Monthly Budget ReportO R ORCHARD MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: December 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 December 31, 2022, 136% of budgeted revenues were received. Of particular importance, the City received $1,410,539 from the American Rescue Plan Coronavirus State & Local Fiscal Recovery Funds (SLFRF) identified in Intergovernmental Revenue. The table provides budget versus actual (YTD) data by source of revenue. • 2022 Cu rre nt Revenue Source Original Budget 2022 Property Tax Budget 1,995,500 2,068,300 2,062,675 Received 99.73% Sales Tax 5,340,000 5,340,000 7,783,763 145.76% Other Taxes 2,093,100 2,093,100 2,491,162 119.02% Total Taxes 9,428,600 9,501,400 12,337,599 129.85% Licenses & Permits 481,200 481,200 1,539,021 319.83% Intergovernmental Revenue 326,700 2,352,239 2,270,129 96.51% Charges for Goods & Services 389,500 449,500 1,183,814 263.36% Fines & Penalties 163,100 163,100 115,942 71.09% Misc Revenues 177,100 177,100 363,671 205.35% Non -Revenues - - (772) #DIV/0! Capital Contributions - - - or #DIV/0! REVENUE TOTALS 10,966,200 13,124,539 17,809,403 135.70% SALES TAX REVENUES SUMMARY 1 7,424 649,332 96,711 753,467 11,443 368,585 28,261 9,606 71,752 335 • Total 2022 Budget: $5,340,000 • Total 2022 YTD Actuals: $7,783,763 • Year -to -Date Actual revenue collected is 14.44% higher when compared to Prior Year -to Date Actuals • Year -to -Date Actual revenue collected is 46% higher when compared to Year -to Date Budgeted The following tables provide additional sales tax information: Table 1: shows revenue received by month over a three-year period. 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 Monthly Sales Tax -Three Year Comparison ■ Toble 2: provides current data for sales tax revenue collected Year-to-date. PJ$Jy w�,pm a� y fige ��,pe yeQ �o Qe ■ 2020 Actual ■ 2021 YTS Actual ■ 2022 YTQ Actual $806,066 Sales Tax Revenues $700,000 $600,000 $500,000 $400,000 is 2022 Budget 2022 $300,000 $200,000 $100,000 fat` 4 e Oc pae eye ye e� p Toble 2: provides current data for sales tax revenue collected Year-to-date. PJ$Jy w�,pm a� y fige ��,pe yeQ �o Qe ■ 2020 Actual ■ 2021 YTS Actual ■ 2022 YTQ Actual $806,066 Sales Tax Revenues $700,000 $600,000 $500,000 $400,000 is 2022 Budget 2022 $300,000 $200,000 $100,000 fat` 4 e Oc pae eye ye e� p Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111 The City's Real Estate Excise Tax receipts fluctuate monthly. December 2022 receipts are Higher than December 2021 by 51%. 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 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 December 2022 are as follows: o Parks $0 o Transportation $0 o School District Impact $0 REET revenues received in December: o REET 1 $73,628 o REET 2 $73,628 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 —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 $3,344,600 for 2022. Through December, the city has received $3,908,799 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 $3,055,754 through December representing —99% 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 $714,692 for transfers. A total of $61,910.97 was transferred out to fund 413 for the Well#11 this month. 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 ❑ec ■ 2020 ■ 2021 ■ 2022 Sewer operation - $5,418,900 is budgeted for Sewer Operational Revenues for 2022. Through the month of December $6,349,574 was received representing —117% of the 2022 budgeted revenues. Sewer Operations expended $3,774,397 through December representing —84% 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. No transfers were executed this month. Sewer Service Payments 600,000 500,000 400,000 ■ 2020 300,000 ■ 2021 200,000 ■ 2022 100,000 Wiiiiialldid Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov ❑ec Storm Drainage operations- $1,831,000 is budgeted for Storm Operational Revenues for 2022. As of the end of December the Storm Drainage utility has received $1,985,307 or —108% of its annual budgeted revenue. Storm Drainage Operations expended $1,823,074 through December representing —94% 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 $868,000 for transfers. A total of $500,000 was transferred out to fund 423 for the future purchase of a storm pond this month. Storm Drainage Payments 165,000 160,000 155,000 150,000 E 145,000 ■ 2020 140,000 ■ 2021 135,000 ■ 2022 130,000 125,000 120,000 j 115,000 I Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov ❑ec Budget Report OPERATIONS For Fiscal: 2022 Period Ending: 12/31/2022 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 13,124,539.00 1,243,449.97 17,809,402.82 4,684,863.82 35.70% Revenue Total: 10,966,200.00 13,124,539.00 1,243,449.97 17,809,402.82 4,684,863.82 35.70% Expense 01- Finance 904,035.24 1,096,414.53 64,918.07 823,555.98 272,858.55 24.89% 02 - Court 794,231.21 849,492.77 39,567.38 474,223.41 375,269.36 44.18% 03 - Law Enforcement 5,282,255.09 5,697,011.84 468,059.93 4,733,293.03 963,718.81 16.92% 04- Community Development 1,627,716.77 3,144,092.10 526,158.69 2,751,791.05 392,301.05 12.48% 05 - Public Works 1,495,384.20 1,589,381.27 136,354.18 1,482,780.29 106,600.98 6.71% 06 - Miscellaneous 502,800.00 5,645,878.00 325,522.65 2,428,660.15 3,217,217.85 56.98% 07-Administration 1,566,377.49 1,708,054.91 236,676.77 1,594,188.21 113,866.70 6.67% Expense Total: 12,172,800.00 19,730,325.42 1,797,257.67 14,288,492.12 5,441,833.30 27.58% Fund: 001 - Current Expense Surplus (Deficit): -1,206,600.00 -6,605,786.42 -553,807.70 3,520,910.70 10,126,697.12 153.30% Fund: 002 - City Street Fund Revenue 00 - Revenues 2,112,400.00 3,601,600.00 65,970.65 3,550,359.44 -51,240.56 1.42% Revenue Total: 2,112,400.00 3,601,600.00 65,970.65 3,550,359.44 -51,240.56 1.42% Expense 05 - Public Works 2,400,500.00 4,762,205.20 398,706.60 2,852,494.96 1,909,710.24 40.10% Expense Total: 2,400,500.00 4,762,205.20 398,706.60 2,852,494.96 1,909,710.24 40.10% Fund: 002 - City Street Fund Surplus (Deficit): -288,100.00 -1,160,605.20 -332,735.95 697,864.48 1,858,469.68 160.13% Fund: 003-Stabilization Fund Revenue 00 - Revenues 0.00 360,000.00 9,471.49 404,842.92 44,842.92 12.46% Revenue Total: 0.00 360,000.00 9,471.49 404,842.92 44,842.92 12.46% Fund: 003 - Stabilization Fund Total: 0.00 360,000.00 9,471.49 404,842.92 44,842.92 12.46% Fund: 103 - Criminal Justice Revenue 00 - Revenues 247,100.00 247,100.00 31,886.22 444,732.01 197,632.01 79.98% Revenue Total: 247,100.00 247,100.00 31,886.22 444,732.01 197,632.01 79.98% Expense 03 - Law Enforcement 292,000.00 419,525.00 8,866.87 354,817.06 64,707.94 15.42% Expense Total: 292,000.00 419,525.00 8,866.87 354,817.06 64,707.94 15.42% Fund: 103 - Criminal Justice Surplus (Deficit): -44,900.00 -172,425.00 23,019.35 89,914.95 262,339.95 152.15% Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 4,000.00 4,000.00 208.29 1,223.39 -2,776.61 69.42% Revenue Total: 4,000.00 4,000.00 208.29 1,223.39 -2,776.61 69.42% Expense 03 - Law Enforcement 4,000.00 4,000.00 9.45 309.45 3,690.55 92.26% Expense Total: 4,000.00 4,000.00 9.45 309.45 3,690.55 92.26% Fund: 104 - Special Investigative Unit Surplus (Deficit): 0.00 0.00 198.84 913.94 913.94 0.00% Fund: 107 - Community Events Revenue 00 - Revenues 100,000.00 100,000.00 16,754.59 167,016.57 67,016.57 67.02% Revenue Total: 100,000.00 100,000.00 16,754.59 167,016.57 67,016.57 67.02% Expense 07-Administration 96,800.00 131,778.00 73,341.98 113,278.19 18,499.81 14.04% Expense Total: 96,800.00 131,778.00 73,341.98 113,278.19 18,499.81 14.04% Fund: 107 - Community Events Surplus (Deficit): 3,200.00 -31,778.00 -56,587.39 53,738.38 85,516.38 269.11% 2/6/2023 10:31:36 AM Page 14 of 17 Budget Report For Fiscal: 2022 Period Ending: 12/31/2022 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 1,000.00 147.43 1,479.49 479.49 47.95% Revenue Total: 1,000.00 1,000.00 147.43 1,479.49 479.49 47.95% Fund: 108 - Paths & Trails Total: 1,000.00 1,000.00 147.43 1,479.49 479.49 47.95% Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 700,000.00 1,808,000.00 154,483.98 1,995,405.47 187,405.47 10.37% Revenue Total: 700,000.00 1,808,000.00 154,483.98 1,995,405.47 187,405.47 10.37% Expense 06 - Miscellaneous 298,300.00 3,975,300.00 918,976.26 3,109,718.79 865,581.21 21.77% Expense Total: 298,300.00 3,975,300.00 918,976.26 3,109,718.79 865,581.21 21.77% Fund: 109 - Real Estate Excise Tax Surplus (Deficit): 401,700.00 -2,167,300.00 -764,492.28 -1,114,313.32 1,052,986.68 48.59% Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 140,000.00 1,640,000.00 15,159.48 2,595,599.14 955,599.14 58.27% Revenue Total: 140,000.00 1,640,000.00 15,159.48 2,595,599.14 955,599.14 58.27% Expense 06 - Miscellaneous 250,000.00 2,645,000.00 137,211.34 611,443.76 2,033,556.24 76.88% Expense Total: 250,000.00 2,645,000.00 137,211.34 611,443.76 2,033,556.24 76.88% Fund: 111 - Impact Mitigation Fee Surplus (Deficit): -110,000.00 -1,005,000.00 -122,051.86 1,984,155.38 2,989,155.38 297.43% Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 298,300.00 298,300.00 0.00 298,110.80 -189.20 0.06% Revenue Total: 298,300.00 298,300.00 0.00 298,110.80 -189.20 0.06% Expense 06-Miscellaneous 298,300.00 298,300.00 0.00 298,110.80 189.20 0.06% Expense Total: 298,300.00 298,300.00 0.00 298,110.80 189.20 0.06% 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 3,344,600.00 360,671.37 3,908,799.39 564,199.39 16.87% Revenue Total: 3,344,600.00 3,344,600.00 360,671.37 3,908,799.39 564,199.39 16.87% Expense 05 - Public Works 2,486,600.00 3,072,082.11 302,612.35 3,055,754.59 16,327.52 0.53% 06 - Miscellaneous 563,500.00 714,692.06 61,910.97 720,603.03 -5,910.97 -0.83% Expense Total: 3,050,100.00 3,786,774.17 364,523.32 3,776,357.62 10,416.55 0.28% Fund: 411 - Water Operating Surplus (Deficit): 294,500.00 -442,174.17 -3,851.95 132,441.77 574,615.94 129.95% Fund: 412 - Water Stabilization Revenue 00 - Revenues 263,500.00 294,755.00 3,369.51 310,427.76 15,672.76 5.32% Revenue Total: 263,500.00 294,755.00 3,369.51 310,427.76 15,672.76 5.32% Fund: 412 - Water Stabilization Total: 263,500.00 294,755.00 3,369.51 310,427.76 15,672.76 5.32% Fund: 414 - Water Debt Service Revenue 00 - Revenues 355,125.00 759,162.06 13,475.00 597,147.65 -162,014.41 21.34% Revenue Total: 355,125.00 759,162.06 13,475.00 597,147.65 -162,014.41 21.34% Expense 06-Miscellaneous 355,125.00 758,390.00 13,475.00 597,147.65 161,242.35 21.26% Expense Total: 355,125.00 758,390.00 13,475.00 597,147.65 161,242.35 21.26% Fund: 414 - Water Debt Service Surplus (Deficit): 0.00 772.06 0.00 0.00 -772.06 100.00% 2/6/2023 10:31:36 AM Page 15 of 17 Budget Report For Fiscal: 2022 Period Ending: 12/31/2022 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 1,831,000.00 158,499.69 1,985,307.53 154,307.53 8.43% Revenue Total: 1,667,000.00 1,831,000.00 158,499.69 1,985,307.53 154,307.53 8.43% Expense O5 - Public Works 1,379,650.00 1,924,382.68 318,295.89 1,823,074.27 101,308.41 5.26% 06 - Miscellaneous 341,250.00 868,000.00 500,000.00 867,846.52 153.48 0.02% Expense Total: 1,720,900.00 2,792,382.68 818,295.89 2,690,920.79 101,461.89 3.63% Fund: 421 - Storm Drainage Utility Surplus (Deficit): -53,900.00 -961,382.68 -659,796.20 -705,613.26 255,769.42 26.60% Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 164,100.00 190,850.00 1,893.13 199,581.77 8,731.77 4.58% Revenue Total: 164,100.00 190,850.00 1,893.13 199,581.77 8,731.77 4.58% Fund: 422 - Storm Drainage Stabilization Total: 164,100.00 190,850.00 1,893.13 199,581.77 8,731.77 4.58% Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 177,200.00 177,200.00 0.00 177,046.52 -153.48 0.09% Revenue Total: 177,200.00 177,200.00 0.00 177,046.52 -153.48 0.09% Expense 06 - Miscellaneous 177,200.00 177,200.00 0.00 177,046.52 153.48 0.09% Expense Total: 177,200.00 177,200.00 0.00 177,046.52 153.48 0.09% 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 5,418,900.00 579,750.00 6,349,574.13 930,674.13 17.17% Revenue Total: 5,418,900.00 5,418,900.00 579,750.00 6,349,574.13 930,674.13 17.17% Expense O5 - Public Works 3,564,481.00 4,484,154.67 323,410.19 3,774,397.00 709,757.67 15.83% 06 - Miscellaneous 928,719.00 989,844.00 0.00 638,255.61 351,588.39 35.52% Expense Total: 4,493,200.00 5,473,998.67 323,410.19 4,412,652.61 1,061,346.06 19.39% Fund: 431 - Sewer Operating Surplus (Deficit): 925,700.00 -55,098.67 256,339.81 1,936,921.52 1,992,020.19 3,615.37% Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 374,150.00 435,275.00 5,042.62 458,735.50 23,460.50 5.39% Revenue Total: 374,150.00 435,275.00 5,042.62 458,735.50 23,460.50 5.39% Fund: 432 - Sewer Stabilization Total: 374,150.00 435,275.00 5,042.62 458,735.50 23,460.50 5.39% Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 275,000.00 275,000.00 1,948.63 283,877.63 8,877.63 3.23% Revenue Total: 275,000.00 275,000.00 1,948.63 283,877.63 8,877.63 3.23% Fund: 434 - Sewer Debt Service Total: 275,000.00 275,000.00 1,948.63 283,877.63 8,877.63 3.23% Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 685,500.00 1,106,300.00 76,059.10 1,265,193.24 158,893.24 14.36% Revenue Total: 685,500.00 1,106,300.00 76,059.10 1,265,193.24 158,893.24 14.36% Expense 10 - ER&R 484,000.00 904,800.00 63,849.17 892,035.49 12,764.51 1.41% Expense Total: 484,000.00 904,800.00 63,849.17 892,035.49 12,764.51 1.41% Fund: 500 - Equipment Rental and Revolving Surplus (Deficit): 201,500.00 201,500.00 12,209.93 373,157.75 171,657.75 -85.19% Report Surplus (Deficit): 1,200,850.00 -10,842,398.08 -2,179,682.59 8,629,037.36 19,471,435.44 179.59% 2/6/2023 10:31:36 AM Page 16 of 17 CAPITAL BUDGET City of Port Orchard ORCHARD Budget Report Group Summary For Fiscal: 2022 Period Ending: 12/31/2022 Variance Original Current Period Fiscal Favorable Percent Account Type Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 302 - Capital Construction Revenue 0.00 1,398,000.00 329,937.43 518,914.19 -879,085.81 62.88% Expense 0.00 1,398,000.00 27,799.17 191,437.17 1,206,562.83 86.31% Fund: 302 - Capital Construction Surplus (Deficit): 0.00 0.00 302,138.26 327,477.02 327,477.02 0.00% Fund: 304 - Street Capital Projects Revenue 690,000.00 8,518,587.00 1,117,092.95 4,429,216.72 -4,089,370.28 48.01% Expense 1,006,000.00 9,090,750.00 1,000,615.66 3,851,052.00 5,239,698.00 57.64% Fund: 304 - Street Capital Projects Surplus (Deficit): -316,000.00 -572,163.00 116,477.29 578,164.72 1,150,327.72 201.05% Fund: 413 - Water Capital Revenue 969,100.00 2,796,100.00 90,496.83 1,913,862.27 -882,237.73 31.55% Expense 55,200.00 1,551,300.00 145,038.93 684,096.03 867,203.97 55.90% Fund: 413 - Water Capital Surplus (Deficit): 913,900.00 1,244,800.00 -54,542.10 1,229,766.24 -15,033.76 1.21% Fund: 423 - Storm Drainage Capital Facil Revenue 0.00 500,000.00 500,378.44 501,622.98 1,622.98 0.32% Expense 0.00 500,000.00 2,500.00 2,500.00 497,500.00 99.50% Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit): 0.00 0.00 497,878.44 499,122.98 499,122.98 0.00% Fund: 433 - Sewer Capital Revenue 6,300,800.00 19,321,878.00 24,887.98 3,020,449.15 -16,301,428.85 84.37% Expense 6,300,800.00 12,350,700.00 16,920.67 944,275.00 11,406,425.00 92.35% Fund: 433 - Sewer Capital Surplus (Deficit): 0.00 6,971,178.00 7,967.31 2,076,174.15-4,895,003.85 70.22% Report Surplus (Deficit): 597,900.00 7,643,815.00 869,919.20 4,710,705.11-2,933,109.89 38.37% 2/6/2023 3:18:04 PM Page 1 of 2 Detail Report CASH & INVESTMENTS Date Range: 12/O1/2022 - 12/31/2022 Fund Summary Fund Beginning Balance Total Activity Ending Balance 001- Current Expense 14,862,563.97 -553,807.70 14,308,756.27 002 - City Street Fund 3,103,903.60 -332,735.95 2,771,167.65 003- Stabilization Fund 2,731,488.05 9,471.49 2,740,959.54 103 - Criminal Justice 624,705.93 23,019.35 647,725.28 104 - Special Investigative Unit 97,696.62 198.84 97,895.46 107 - Community Events 378,367.58 -56,587.39 321,780.19 108 - Paths & Trails 13,636.64 147.43 13,784.07 109 - Real Estate Excise Tax 4,947,199.66 -764,492.28 4,182,707.38 111- Impact Mitigation Fee 5,426,607.14 -122,051.86 5,304,555.28 206 - Bond Redemption Fund 0.00 0.00 0.00 302 - Capital Construction 245,492.84 302,138.26 547,631.10 304 - Street Capital Projects 2,182,573.52 116,477.29 2,299,050.81 401- Water -Sewer Utilities 0.00 0.00 0.00 403 - Water -Sewer Cumulative Reserve 0.00 0.00 0.00 411- Water Operating 3,841,838.70 -3,851.95 3,837,986.75 412 - Water Stabilization 963,036.65 3,369.51 966,406.16 413 - Water Capital 7,613,483.39 -54,542.10 7,558,941.29 414 - Water Debt Service 0.00 0.00 0.00 421- Storm Drainage Utility 2,070,514.59 -659,796.20 1,410,718.39 422 - Storm Drainage Stabilization 541,073.29 1,893.13 542,966.42 423 - Storm Drainage Capital Facil 95,258.99 497,878.44 593,137.43 424 - Storm Drainage Debt Service 0.00 0.00 0.00 431- Sewer Operating 5,652,335.58 256,339.81 5,908,675.39 432 - Sewer Stabilization 1,441,227.20 5,042.62 1,446,269.82 433 - Sewer Capital 5,774,789.16 7,967.31 5,782,756.47 434 - Sewer Debt Service 556,929.70 1,948.63 558,878.33 500 - Equipment Rental and Revolving 3,977,872.24 12,209.93 3,990,082.17 631- Trust and Agency 7,225.21 -7,144.21 81.00 632 - Wastewater Treatment Facil Fee 5,263,689.46 19,165.84 5,282,855.30 Grand Total: 72,413,509.71 -1,297,741.76 71,115,767.95 2/6/2023 12:58:43 PM Page 5of5