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2024.07 Monthly Budget ReportDQf!�C�WARD MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: July 2024 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 July 31, 2024, 80% of budgeted revenues were received. The table provides budget versus actual (YTD) data by source of revenue. Revenue Source Property Tax Sales Tax Other Taxes 024 Original Budget.. 2,245,000 6,895,000 2,156,000 2024 Current Budget 2,407,886 6,895,000 2,156,000 2024 YTD 1,262,182 4,613,659 1,975,199 % of Budget 52.42 % 66.91 % 91.61% Received Current 6,265 708,235 437,567 Total Taxes 11,296,000 11,458,886 7,851,040 68.51% 1,152,067 Licenses & Permits 601,200 601,200 1,027,624 170.93% 227,339 Intergovernmental Revenue 291,700 488,200 349,134 71.51% 105,823 Charges for Goods & Services 448,600 398,600 511,992 128.45% 64,943 Fines & Penalties 128,000 128,000 59,826 46.74% 10,993 Misc Revenues 121,500 46,500 720,485 1549.43% 112,049 Non -Revenues - - 7,019 #DIV/0! (279) Other Financing #DIV/0! (Capital Contributions) - - 8,871 - REVENUE TOTALS 12,887,000 13,121,386 10,535,991 80.30% 1,672,936 SALES TAX REVENUES SUMMARY • Total 2024 Budget: $6,895,000 • Total 2024 YTD Actuals: $4,613,659 • Year -to -Date Actual revenue collected is 5.65% higher when compared to Prior Year -to Date Actuals • Year -to -Date Actual revenue collected is 20.5% 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 � •Zpu Ktwl 600,000 . zou .—I ■ zom tto nnwi 500,000 400,000 300,000 200,000 100,000 0 ,acJa� � `Jaya �a�r PQ�. �aJ >Jce >J�J J�Jyc e��et O``o�c P �eQ �o O2 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 ace"'M' UaWwu $300,000 $200,000 $100,000 ,a�JacJ e�`JacJ �`a�r PQ�\ �aJ ,Joe ,J�J J�Jyc e��ee Oe�o�c ,e��ec ce��ee F P `ieQc. �o Oe ENTERPRISE/UTILITY FUNDS OPERATIONS: Water operation - Water operations budgeted revenue in the amount of $3,949,000 for 2024. Through July, the city has received $2,306,611 or —59% of the 2024 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 $2,399,478 through July representing —47% of the 2024 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 2024 budget includes $2,146,695 for transfers. A total of $25,953 was transferred out to fund 413 for Well 11, TIP 1.16 Water and TIP 1.15 Pottery Ave Water. Water Service Payments 111ii Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ■ 2022 ■ 2023 ■ 2024 Storm Drainage operations- Storm Operations budgeted revenue in the amount of $1,875,000 for 2024. Through July, the city has received $1,261,291 or —67% of its annual budgeted revenue. Storm Drainage Operations expended $867,148 through July representing —43% of the 2024 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 2024 budget includes $320,150 for transfers. There was a no transfer out to this month. Storm Drainage Payments 200,000 150,000 - 100,000 - 50,000 - Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ■ 2022 ■ 2023 ■ 2024 Sewer operation — Sewer operations budgeted revenue in the amount of $5,701,000 is budgeted for 2024. Through July, the city has received $4,054,721 or —72% of the 2024 budgeted revenues. Sewer Operations expended $3,440,537 through July representing —61% of the 2024 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 2024 budget includes $1,154,720 for transfers. A total of $14,846 was transferred out to fund 433 for Marina Pump Station and TIP 1.16 expenses. 600,000.00 500,000.00 400,000.00 300,000.00 200,000.00 100,000.00 Sewer Service Payments Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111 ■ 2022 ■ 2023 ■ 2024 The City's Real Estate Excise Tax receipts fluctuate monthly. July 2024 receipts are Lower than July 2023 by 46.12%. Total Real estate Excise Tax revenues have a YTD growth rate of-18.05%. The table below shows balances through July 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 2024 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 July 2024 are as follows: o Parks $281,066 o Transportation $288,154 o School District Impact $72,653 REET revenues received in July: o REET 1 $62,964 o REET 2 $62,964 CAPITAL CONSTRUCTION BUDGET PROGRESS Capital Construction Fund 302: The following General capital projects are in progress: 1) City Hall Remodel a. City Staff Time, Construction i. The 2nd floor renovations have been completed and the 3rd work has begun. Additionally, the Solar Canopy is anticipated to start September. 2) 730 Prospect Property Acquisition a. City Staff Time, Purchase i. Completed 3) Public Works Shop EV Fleet Upgrades a. City Staff Time i. Completed 4) South Kitsap Community Events Center including Plaza a. City Staff Time, Design Consulting Services 5) Givens Park Sport Court Remodel a. City Staff Time, Design Consulting Services Street Capital Construction Fund 304: The following Street capital projects are in progress: 1) TIP 1.1 Bay St Pedestrian Path ROW a. City Staff Time, Right of Way Consulting Services 2) TIP 1.14 Sidney non -motorized a. City Staff Time, Design Consulting Services 3) TIP 1.15 Pottery Ave Non -Motorized a. City Staff Time, Construction Mgmt. Services, Construction 4) TIP 1.16 SR166/Bay Street Re -Construction a. City Staff Time, Design Consulting Services 5) TIP 1.18 Tremont Phase 2 &3 a. City Staff Time 6) TIP 1.2 Bay St Pedestrian Path Construction a. City Staff Time, Design Consulting Services 7) TIP 1.3 Bay St West Pathway Study a. City Staff Time, Design Consulting Services 8) TIP 1.7 Bethel Phase 5a-Mitchel Roundabout a. City Staff Time, Construction Mgmt. Services, Construction 9) TIP 1.8 & 1.9 Blueberry & Salmonberry a. City Staff Time, Design Consulting Services Water Capital Construction Fund 413: The following Water capital projects are in progress: 1) Water CIP #3-Well 11 Treatment and Pumping Site Improvements a. City Staff Time, Design Services, Construction 2) Water CIP #10-Melcher Pump Station Rehab a. City Staff Time 3) Pottery Ave Non -Motorized (Water) a. City Staff Time, Construction Mgmt. Services, Construction Sewer Capital Construction Fund 433: The following Sewer capital projects are in progress: 1) Sewer CIP #1-Marina SW Pump Station a. City Staff Time, Design Services, Construction 2) Sewer Lift Station Controls Upgrade a. Nothing at this time 3) Bay Street Lift Station Controls a. Nothing at this time 4) SWCIP # SIB South Sidney Lift Station (Ruby Creek) a. City Staff Time, Design Services 5) Pottery Ave Non -Motorized (Sewer) a. City Staff Time, Construction Mgmt. Services, Construction Budget Report OPERATIONS BUDGET For Fiscal: 2024 Period Ending: 07/31/2024 Group Summary Departmen... Fund: 001 - Current Expense Revenue 00 - Revenues Original Current Total Budget Total Budget Variance Period Fiscal Favorable Percent Activity Activity (Unfavorable) Remaining 12,887,000.00 13,121,386.00 1,672,935.75 10,535,991.06-2,585,394.94 19.70% Revenue Total: 12,887,000.00 13,121,386.00 1,672,935.75 10,535,991.06-2,585,394.94 19.70% Expense 01- Finance 1,107,300.00 1,424,300.00 63,514.93 575,862.38 848,437.62 59.57% 02 - Court 797,000.00 797,000.00 35,963.76 297,322.96 499,677.04 62.69% 03 - Law Enforcement 6,017,120.00 6,793,080.00 462,305.00 3,483,001.82 3,310,078.18 48.73% 04 - Community Development 2,395,850.00 2,966,370.00 274,418.13 1,725,388.74 1,240,981.26 41.84% 05 - Public Works 2,216,887.00 2,639,257.00 118,530.64 1,477,724.78 1,161,532.22 44.01% 06 - Miscellaneous 0.00 2,411,000.00 20,250.90 1,817,584.15 593,415.85 24.61% 07-Administration 1,888,531.00 1,961,531.00 108,463.09 925,388.56 1,036,142.44 52.82% Expense Total: 14,422,688.00 18,992,538.00 1,083,446.45 10,302,273.39 8,690,264.61 45.76% Fund: 001- Current Expense Surplus (Deficit):-1,535,688.00-5,871,152.00 589,489.30 233,717.67 6,104,869.67 103.98% Fund: 002 - City Street Fund Revenue 00 - Revenues 1,731,004.00 2,130,547.00 150,209.16 1,671,572.95-458,974.05 21.54% Revenue Total: 1,731,004.00 2,130,547.00 150,209.16 1,671,572.95-458,974.05 21.54% Expense 05 - Public Works 2,665,396.00 3,646,666.00 113,654.58 1,771,266.10 1,875,399.90 51.43% 06 - Miscellaneous 0.00 607,000.00 0.00 0.00 607,000.00 100.00% Expense Total: 2,665,396.00 4,253,666.00 113,654.58 1,771,266.30 2,482,399.90 58.36% Fund: 002 - City Street Fund Surplus (Deficit): -934,392.00 -2,123,119.00 36,554.58 -99,693.15 2,023,425.85 95.30% Fund: 003 - Stabilization Fund Revenue 00 - Revenues 0.00 0.00 14,384.06 97,477.39 97,477.39 0.00% Revenue Total: 0.00 0.00 14,384.06 97,477.39 97,477.39 0.00% Fund: 103 - Criminal Justice Revenue 00 - Revenues Fund: 003 - Stabilization Fund Total: 0.00 0.00 14,384.06 97,477.39 97,477.39 0.00% 384,000.00 384,000.00 44,076.80 299,226.47-84,773.53 22.08% Revenue Total: 384,000.00 384,000.00 44,076.80 299,226.47-84,773.53 22.08% Expense 03 - Law Enforcement 495,100.00 771,100.00 82,098.78 589,184.77 181,915.23 23.59% Expense Total: 495,100.00 771,100.00 82,098.78 589,184.77 181,915.23 23.59% Fund: 103 - Criminal Justice Surplus (Deficit): -111,100.00 -387,100.00 -38,021.98 -289,958.30 97,141.70 25.09% Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 4,000.00 4,000.00 372.86 2,693.04 -1,306.96 32.67% Revenue Total: 4,000.00 4,000.00 372.86 2,693.04 -1,306.96 32.67% 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 0.00 372.86 2,693.04 2,693.04 0.00% Fund: 107 - Community Events Revenue 00 - Revenues 102,200.00 102,200.00 17,006.78 100,796.20 -1,403.80 1.37% Revenue Total: 102,200.00 302,200.00 17,006.78 300,796.20 -1,403.80 1.37% Expense 07-Administration 102,200.00 127,200.00 0.00 8,412.40 118,787.60 93.39% 8/30/2024 1:31:48 PM Page 13 of 17 Budget Report Departmen... Expense Total: Fund: 107 - Community Events Surplus (Deficit): Fund: 108 - Paths & Trails Revenue 00 - Revenues Revenue Total Fund: 108 - Paths & Trails Total Original Current Total Budget Total Budget 102,200.00 127,200.00 0.00 -25,000.00 For Fiscal: 2024 Period Ending: 07/31/2024 Variance Period Fiscal Favorable Percent Activity Activity (Unfavorable) Remaining 0.00 8,412.40 118,787.60 93.39% 17,006.78 92,383.80 117,383.80 469.54% 1,000.00 1,000.00 179.65 1,236.59 236.59 23.66% 1,000.00 1,000.00 179.65 1,236.59 236.59 23.66% 1,000.00 1,000.00 179.65 1,236.59 236.59 23.66% Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 800,000.00 1,600,000.00 146,739.20 1,109,261.88 -490,738.12 30.67% Revenue Total: 800,000.00 1,600,000.00 146,739.20 1,109,261.88 -490,738.12 30.67% Expense 06 - Miscellaneous 298,000.00 1,397,000.00 47,723.51 842,481.69 554,518.31 39.69% Expense Total: 298,000.00 1,397,000.00 47,723.51 842,481.69 554,518.31 39.69% Fund: 109 - Real Estate Excise Tax Surplus (Deficit): 502,000.00 203,000.00 99,015.69 266,780.19 63,780.19 -31.42% Fund: 111- Impact Mitigation Fee Revenue 00 - Revenues 5,207,900.00 5,207,900.00 684,249.68 2,926,469.66 -2,281,430.34 43.81% Revenue Total: 5,207,900.00 5,207,900.00 684,249.68 2,926,469.66 -2,281,430.34 43.81% Expense 06 - Miscellaneous 1,103,300.00 2,934,250.00 111,729.20 586,614.71 2,347,635.29 80.01% Expense Total: 1,103,300.00 2,934,250.00 111,729.20 586,614.71 2,347,635.29 80.01% Fund: 111- Impact Mitigation Fee Surplus (Deficit): 4,104,600.00 2,273,650.00 572,520.48 2,339,854.95 66,204.95 -2.91% Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 298,000.00 1,397,000.00 2,317.94 668,364.62 -728,635.38 52.16% Revenue Total: 298,000.00 1,397,000.00 2,317.94 668,364.62 -728,635.38 52.16% Expense 06 - Miscellaneous 298,000.00 995,410.00 0.00 261,669.70 733,740.30 73.719/o Expense Total: 298,000.00 995,410.00 0.00 261,669.70 733,740.30 73.71% Fund: 206 - Bond Redemption Fund Surplus (Deficit): Fund: 411- Water Operating Revenue 00 - Revenues 0.00 401,590.00 2,317.94 406,694.92 5,104.92 -1.27% 3,949,000.00 3,949,000.00 350,342.15 2,306,611.97-1,642,388.03 41.59% Revenue Total: 3,949,000.00 3,949,000.00 350,342.15 2,306,611.97-1,642,388.03 41.59% Expense 05 - Public Works 3,138,532.00 5,036,312.00 208,764.48 2,399,478.55 2,636,833.45 52.36% 06 - Miscellaneous 555,800.00 2,146,695.00 25,953.29 818,622.56 1,328,072.44 61.87% Expense Total: 3,694,332.00 7,183,007.00 234,717.77 3,218,101.11 3,964,905.89 55.20% Fund: 411- Water Operating Surplus (Deficit): 254,668.00 -3,234,007.00 115,624.38 -911,489.14 2,322,517.86 71.82% Fund: 412 - Water Stabilization Revenue 00 - Revenues 0.00 100 000.00 4,800.86 32 534.14 -67 465.86 67.47% Revenue Total Fund: 412 - Water Stabilization Total Fund: 414 - Water Debt Service Revenue 00 - Revenues Revenue Total: Expense 06 - Miscellaneous 0.00 100,000.00 4,800.86 32,534.14-67,465.86 67.47% 0.00 100,000.00 4,800.86 32,534.14-67,465.86 67.47% 939,200.00 2,400,670.00 5,190.99 1,227,877.89-1,172,792.11 48.85% 939,200.00 2,400,670.00 5,190.99 1,227,877.89-1,172,792.11 48.85% 939,200.00 1,144, 970.00 30, 000.00 101, 816.3 9 1, 043,15 3.61 91.11 8/30/2024 1:31:48 PM Page 14 of 17 Budget Report Original Current Departmen... Total Budget Total Budget Expense Total: 939,200.00 1,144,970.00 Fund: 414 - Water Debt Service Surplus (Deficit): 0.00 1,255,700.00 Fund: 421- Storm Drainage Utility Revenue For Fiscal: 2024 Period Ending: 07/31/2024 Variance Period Fiscal Favorable Percent Activity Activity (Unfavorable) Remaining 30,000.00 101,816.39 1,043,153.61 91.11% -24,809.01 1,126,061.50-129,638.50 10.32% 00 - Revenues 1,745,000.00 1,875,000.00 194,145.59 1,261,291.01 -613,708.99 32.73% Revenue Total: 1,745,000.00 1,875,000.00 194,145.59 1,261,291.01 -613,708.99 32.73% Expense 05 - Public Works 1,819,352.00 1,980,002.00 94,587.53 867,148.84 1,112,853.16 56.20% 06 - Miscellaneous 277,100.00 320,150.00 0.00 36,526.02 283,623.98 88.59% Expense Total: 2,096,452.00 2,300,152.00 94,587.53 903,674.86 1,396,477.14 60.71% Fund: 421- Storm Drainage Utility Surplus (Deficit): -351,452.00 -425,152.00 99,558.06 357,616.15 782,768.15 184.11% Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 0.00 0.00 2,697.32 18,279.00 18,279.00 0.00% Revenue Total: 0.00 0.00 2,697.32 18,279.00 18,279.00 0.00% Fund: 422 - Storm Drainage Stabilization Total: 0.00 0.00 2,697.32 18,279.00 18,279.00 0.00% Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 177,100.00 220,150.00 0.00 36,526.02 -183,623.98 83.41% Revenue Total: 177,100.00 220,150.00 0.00 36,526.02 -183,623.98 83.41% Expense 06 - Miscellaneous 177,100.00 220,150.00 0.00 36,526.02 183,623.98 83.41% Expense Total: 177,100.00 220,150.00 0.00 36,526.02 183,623.98 83.41% 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 5,701,000.00 5,701,000.00 518,162.84 4,054,721.57 -1,646,278.43 28.88% Revenue Total: 5,701,000.00 5,701,000.00 518,162.84 4,054,721.57 -1,646,278.43 28.88% Expense 05 - Public Works 4,889,732.00 5,597,612.00 337,020.99 3,440,537.35 2,157,074.65 38.54% 06 - Miscellaneous 709,900.00 1,154,720.00 14,846.71 628,111.72 526,608.28 45.60% Expense Total: 5,599,632.00 6,752,332.00 351,867.70 4,068,649.07 2,683,682.93 39.74% Fund: 431- Sewer Operating Surplus (Deficit): 101,368.00 -1,051,332.00 166,295.14 -13,927.50 1,037,404.50 98.68% Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 0.00 100,000.00 7,184.69 48,688.78 -51,311.22 51.31% Revenue Total: 0.00 100,000.00 7,184.69 48,688.78 -51,311.22 51.31% Fund: 432 - Sewer Stabilization Total: 0.00 100,000.00 7,184.69 48,688.78 -51,311.22 51.31% Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 678,900.00 1,067,720.00 6,840.55 675,952.28 -391,767.72 36.69% Revenue Total: 678,900.00 1,067,720.00 6,840.55 675,952.28 -391,767.72 36.69% Expense 06 - Miscellaneous 403,900.00 465,970.00 0.00 43,733.59 422,236.41 90.61% Expense Total: 403,900.00 465,970.00 0.00 43,733.59 422,236.41 90.61% Fund: 434 - Sewer Debt Service Surplus (Deficit): 275,000.00 601,750.00 6,840.55 632,218.69 30,468.69 -5.06% Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 1,309,800.00 4,142,200.00 77,661.22 3,707,357.33 -434,842.67 10.50% Revenue Total: 1,309,800.00 4,142,200.00 77,661.22 3,707,357.33 -434,842.67 10.50% Expense 10 - ER&R 801,600.00 3,807,400.00 205,836.18 1,653,441.84 2,153,958.16 56.57% 8/30/2024 1:31:48 PM Page 15 of 17 Budget Report For Fiscal: 2024 Period Ending: 07/31/2024 Variance Original Current Period Fiscal Favorable Percent Departmen... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Expense Total: 801,600.00 3,807,400.00 205,836.18 1,653,441.84 2,153,958.16 56.57% Fund: 500 - Equipment Rental and Revolving Surplus (Deficit): 508,200.00 334,800.00 -128,174.96 2,053,915.49 1,719,115.49-513.48% Report Surplus (Deficit): 2,814,204.00 -7,845,372.00 1,543,836.39 6,395,084.21 14,240,456.21 181.51% 8/30/2024 1:31:48 PM Page 16 of 17 RV City of Port Orchard ORCHARD Account Typ... Fund: 302 - Capital Construction Revenue Expense CAPITAL BUDGET Fund: 302 - Capital Construction Surplus (Deficit) Fund: 304 - Street Capital Projects Original Current Total Budget Total Budget 370,000.00 2,780,000.00 370,000.00 11,925,700.00 0.00-9,145,700.00 Budget Report Group Summary For Fiscal: 2024 Period Ending: 07/31/2024 Variance Period Fiscal Favorable Percent Activity Activity (Unfavorable) Remaining 120,037.53 2,200,206.92-579,793.08 20.86% 715,541.68 5,718,392.77 6,207,307.23 52.05% -595,504.15-3,518,185.85 5,627,514.15 61.53% Revenue 220,000.00 4,143,950.00 155,720.55 772,504.22 -3,371,445.78 81.36% Expense 290,000.00 14,149,095.00 277,723.38 761,280.72 13,387,814.28 94.62% Fund: 304 - Street Capital Projects Surplus (Deficit): -70,000.00 -10,005,145.00 -122,002.83 11,223.50 10,016,368.50 100.11% Fund: 413 - Water Capital Revenue 2,232,700.00 2,763,950.00 418,576.91 3,399,242.43 635,292.43 22.98% Expense 883,400.00 10,635,295.00 967,539.61 2,945,882.26 7,689,412.74 72.30% Fund: 413 - Water Capital Surplus (Deficit): 1,349,300.00 -7,871,345.00 -548,962.70 453,360.17 8,324,705.17 105.76% Fund: 423 - Storm Drainage Capital Facil Revenue 100,000.00 150,000.00 167,650.98 191,678.10 41,678.10 27.79% Expense 100,000.00 150,000.00 0.00 0.00 150,000.00 100.00% Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit): 0.00 0.00 167,650.98 191,678.10 191,678.10 0.00% Fund: 433 - Sewer Capital Revenue 3,491,500.00 5,241,500.00 509,163.71 4,367,025.97 -874,474.03 16.68% Expense 369,000.00 15,374,600.00 576,764.80 3,970,020.73 11,404,579.27 74.18% Fund: 433 - Sewer Capital Surplus (Deficit): 3,122,500.00 -10,133,100.00 -67,601.09 397,005.24 10,530,105.24 103.92% Report Surplus (Deficit): 4,401,800.00 -37,155,290.00 -1,166,419.79 -2,464,918.84 34,690,371.16 93.37% 8/30/2024 1:32:16 PM Page 1 of 2 Detail Report CASH & INVESTMENTS Date Range: 07/01/2024 - 07/31/2024 Fund Summary Fund Beginning Balance Total Activity Ending Balance 001- Current Expense 16,983,814.24 589,489.28 17,573,303.52 002 - City Street Fund 3,892,591.49 36,554.58 3,929,146.07 003 - Stabilization Fund 3,154,843.17 14,384.06 3,169,227.23 103 - Criminal Justice 500,394.25 -38,021.98 462,372.27 104 - Special Investigative Unit 103,225.72 372.86 103,598.58 107 - Community Events 469,256.35 17,006.78 486,263.13 108 - Paths & Trails 16,867.87 179.65 17,047.52 109 - Real Estate Excise Tax 6,234,854.60 99,015.69 6,333,870.29 111- Impact Mitigation Fee 9,892,021.68 572,520.48 10,464,542.16 206 - Bond Redemption Fund 504,391.83 2,317.94 506,709.77 302 - Capital Construction 4,972,397.68 -595,504.15 4,376,893.53 304 - Street Capital Projects 2,286,145.57 -122,002.83 2,164,142.74 401- Water -Sewer Utilities 0.00 0.00 0.00 403 - Water -Sewer Cumulative Reserve 0.00 0.00 0.00 411- Water Operating 3,417,884.38 115,624.46 3,533,508.84 412 - Water Stabilization 1,044,681.99 4,800.86 1,049,482.85 413 - Water Capital 9,260,550.14 -548,962.70 8,711,587.44 414 - Water Debt Service 1,150,870.51 -24,809.01 1,126,061.50 421- Storm Drainage Utility 2,042,209.17 99,558.05 2,141,767.22 422 - Storm Drainage Stabilization 586,944.96 2,697.32 589,642.28 423 - Storm Drainage Capital Facil 225,893.14 167,650.98 393,544.12 424 - Storm Drainage Debt Service 0.00 0.00 0.00 431- Sewer Operating 7,596,243.09 166,295.15 7,762,538.24 432 - Sewer Stabilization 1,563,413.08 7,184.69 1,570,597.77 433 - Sewer Capital 7,901,002.77 -67,601.09 7,833,401.68 434 - Sewer Debt Service 1,488,526.42 6,840.55 1,495,366.97 500 - Equipment Rental and Revolving 5,966,277.93 -128,175.02 5,838,102.91 631- Trust and Agency 11,645.32 -994.83 10,650.49 632 - Wastewater Treatment Facil Fee 6,651,644.09 560,039.35 7,211,683.44 Grand Total: 97,918,591.44 936,461.12 98,855,052.56 8/30/2024 1:12:17 PM Page 5 of 5