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2025.02 Monthly Budget ReportTo: Mayor and Council members From: Noah Crocker, Finance Director Period: February 2025 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 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 February 28, 2025, 18% of budgeted revenues were received. The table provides budget versus actual (YTD) data by source of revenue. SALES TAX REVENUES SUMMARY • Total 2025 Budget: $7,300,000 • Total 2025 YTD Actuals: $1,336,025 • Year -to -Date Actual revenue collected is 1.39% lower when compared to Prior Year -to -Date Actuals • Year -to -Date Actual revenue collected is 8.75% 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. Table 2:provides current data for sales tax revenue collected Year-to-date. Water operation Water operations budgeted revenue in the amount of $4,305,885 for 2025. Through February, the city has received $632,449 or —15% of the 2025 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 $663,504 through February representing —17% of the 2025 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 2O25budget includes $1,9447OOfor transfers. Atotal of$l,671was transferred tofund 413for Well 11,Me|cherPump Station. Water Service Payments Jan Feb tax Apr May Jett Jul AugSep Oct Nov Dec Storm Drainage operations- Storm Operations budgeted revenue in the amount of $2,448,800 for 2025. Through February, the city has received $564,780 or —24% of its annual budgeted revenue. Storm Drainage Operations expended $240,363 through February, representing —11% of the 2025 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 2025 budget includes $723,800 for transfers. A total of $12,289 was transferred to fund 424 for debt service payments for the 2017 LTGO Tremont Storm. Storm Drainage Payments 250,0(XI 150, Ckt 2022 2.24 1 cko' 0 (XO- za 202 e 50,000 ]an Feb Mar Apr May pun Jul Aug Sep Oct Nov Dec Sewer operation — Sewer operations budgeted revenue in the amount of $6,071,750 is budgeted for 2025. Through February, the city has received $1,193,915 or —20% of the 2025 budgeted revenues. Sewer Operations expended $806,924 through February representing —14% of the 2025 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 2O25budget includes $2IX}l075for transfers. Atotal of$1/483was transferred tofund 433for Marina Pump Station, Sewer Lift Controls. Sewer Service Payments 700,000 600,000 500,000 300,000 02025 200,000 Jan Feb Mar Apr May JUT) Jul Aug Sep Oct Nov Dec Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111 The Ot/s Real Estate Excise Tax receipts fluctuate monthly. February2U25 receipts are hgherthan February 2024by54%. Total Real estate Excise Tax revenues have aYTDgrowth rate of77Y6. The table below shows balances through February for REET1&2and Impact fees. These restricted funds are used asalocal funding source for capital projects that have been documented in the City's comprehensive plans. REETfunds are also used for debt payments. The table above shows 2025beginning fund balances, biennial revenue received todate, 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 receivedfor February 2025ore as follows: u ParksS55,166 o T/anspVrtation$62'U94 o School District Impact $ll82O REET revenues received in February: o REET 1 $80,571 o REET 2 $80,571 CAPITAL CONSTRUCTION BUDGET PROGRESS Capital Construction Fund 302: The following General capital projects are in progress: 1) Project Account #15-City Hall Remodel a. a. City Staff Time, Construction i. The Solar Canopy is anticipated to be complete by spring 2) Project Account #18-South Kitsap Community Events Center including Plaza a. City Staff Time, Design Consulting Services 3) Project Account #53-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) Project Account #11-TIP 1.1 Bay St Pedestrian Path ROW a. City Staff Time, Right of Way Consulting Services 2) Project Account #45-TIP 1.14 Sidney non -motorized a. City Staff Time, Design Consulting Services 3) Project Account #41-TIP 1.15 Pottery Ave Non -Motorized a. City Staff Time, Construction Mgmt. Services, Construction 4) Project Account #42-TIP 1.16 SR166/Bay Street Re -Construction a. City Staff Time, Design Consulting Services 5) Project Account #47-TIP 1.18 Tremont Phase 2 &3 a. City Staff Time, Design Consulting Services 6) Project Account #27-TIP 1.2 Bay St Pedestrian Path Construction a. City Staff Time, Design Consulting Services 7) Project Account #22-TIP 1.7 Bethel Phase 5a-Mitchel Roundabout a. City Staff Time, Construction Mgmt. Services, Construction 8) Project Account #38-TIP 1.8 & 1.9 Blueberry & Salmonberry a. City Staff Time, Design Consulting Services 9) Project Account #65-TIF 1.4 Anderson Hill RAB a. City Staff Time, 10) Project Account #66-TIP 1.19 SB 160 2A a. City Staff Time, Water Capital Construction Fund 413: The following Water capital projects are in progress: 1) Project Account #16-Water CIP #3-Well 11 Treatment and Pumping Site Improvements a. City Staff Time, Design Services, Construction 2) Project Account #364NaLerC|P#1U-Me|cherPump Station Rehab a. City Staff Time, Design Services, 3) Project Account #41-PotteryAve Non -Motorized (VVaLer) a. City Staff Time, Construction K4QmL Services, Construction 4) Project Account #42-VVaLerC|P#l9a Water Main- SR16613ayVVater Re -Construction a. City Staff Time, Design Services 5) Project Account #6U-VVe||#7 a. Nothing atthis time 6) Project Account #67-VVate/OP#Z2 Foster Mitigation a. City Staff Time, 7) Project Account #7O-VVate/C|P#U8 Old Clifton Water Main 390'580 |ntertie a. Nothing atthis time Storm Drainage Capital Construction Fund 423: The following Storm Capital projects are inprogress: 1) Project Account #41-Pottery Ave Non -Motorized (Stonn) a. City Staff Time, Design Services, Construction 2) Project Account #42-T|P1.26SR166/8ayStreet Re -Construction a. City Staff Time, Design Services 3) Project Account #6O-SouthSidney Regional StormwaterFacility a. City Staff Time, Design Services 4) Project Account #TDD'RubyCreek Culvert Replacement a. City Staff Time Sewer Capital Construction Fund 433: The following Sewer capital projects are inprogress: 1) Project Account #O4-SewerOP#1'K4arina5VVPump Station a. City Staff Time, Design Services, Construction 2) Project Account #37-SewerLift Station Controls Upgrade a. City Staff Time, Design Services 3) Project Account #41-Pot1eryAve Non -Motorized (Sewer) a. City Staff Time, Construction K4QmL Services, Construction 4) Project Account #42-T|P1.26SR166/8ayStreet Re -Construction a. City Staff Time, Design Services 5) Project Account #43-SVVOP#SUSouth Sidney Lift Station (Ruby Creek) a. City Staff Time, Design Services 6) Project Account #45-2"aSidney Force Main a. City Staff Time, Design Services 7) Project Account #58'8ayStreet Sewer Lift Station Design a. City Staff Time, Design Services Budget Report For Fiscal: 2025 Period Ending: 02/28/2025 Operating Budget 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 14,581,138.07 14,581,138.07 1,285,798.61 2,601,581.60 -11,979,556.47 82.16% Revenue Total: 14,581,138.07 14,581,138.07 1,285,798.61 2,601,581.60 -11,979,556.47 82.16% Expense 01- Finance 1,208,345.51 1,208,345.51 123,831.43 199,488.26 1,008,857.25 83.49% 02 - Court 663,800.00 663,800.00 37,425.92 92,345.14 571,454.86 86.09% 03 - law Enforcement 6,693,982.59 6,693,982.59 435,449.66 974,397.89 5,719,584.70 85.44% 04 - Community Development 3,292,767.68 3,292,767.68 191,441.46 466,071.82 2,826,695.86 85.85% 05 - Public Works 2,270,214.22 2,270,214.22 520,747.89 675,872.62 1,594,341.60 70.23% 06 - Miscellaneous 1,863,000.00 1,863,000.00 2,212.78 4,250.01 1,858,749.99 99.77% 07-Administration 2,098,917.00 2,098,917.00 210,564.42 367,930.48 1,730,986.52 82.47% Expense Total: 18,091,027.00 18,091,027.00 1,521,673.56 2,780,356.22 15,310,670.78 84.63% ...... Fund: 001 - Current Expense Surplus (Deficit) -3,509,888.93 -3,509,888.93 ......______.._.._._.-..._._...._______..._.___ -235,874.95 _ -__ -178,774.62 ....__.._..._..._____.-....._ 3,331,114.31 94.91% Fund: 002 - City Street Fund Revenue 00 - Revenues 4,072,866.00 4,072,866.00 176,821.22 318,048.39-3,754,817.61 92.19% Revenue Total: 4,072,866.00 4,072,866.00 176,821.22 318,048.39-3,754,817.61 92.19% Expense 05 - Public Works 4,043,805.00 4,043,805.00 222,926.90 335,377.60 3,708,427.40 91.71% 06 - Miscellaneous ............. 2,439,100.00 ., 2,439,100.00 0.00 0.00 2,439,100.00 100.00% Expense Total: 6,482,905.00 6,482,905.00 222,926.90 335,377.60 6,147,527.40 94.83% Fund: 002 - City Street Fund Surplus (Deficit): -2,410,039.00 -2,410,039.00 ........... -46,105.68 -17,329.21 2,392,709.79 99.28% Fund: 003 - Stabilization Fund Revenue 00 - Revenues 130,000.00 130,000.00 10,947.18 23,248.91 -106,751.09 82.12% Revenue Total: 130,000.00 130,000.00 10,947.18 23,248.91 -106,751.09 82.12% Fund: 003 - Stabilization Fund Total: 130,000.00 130,000.00 10,947.18 23,248.91 -106,751.09 82.12% Fund: 103 - Criminal Justice Revenue 00 - Revenues 438,800.00 438,800.00 41,790.63 85,902.84-352,897.16 80.42% Revenue Total: 438,800.00 438,800.00 41,790.63 85,902.84-352,897.16 80.42% Expense 03 - law Enforcement 651,800.00 651,800.00 9,462.79 20,451.71 631,348.29 96.86% Expense Total: 651,800.00 651,800.00 9,462.79 20,451.71 631,348.29 96.86% Fund: 103 - Criminal Justice Surplus (Deficit): -213,000.00 -213,000.00 32,327.84 65,451.13 278,451.13 130.73% Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 0.00 0.00 338.41 694.64 694.64 0.00% Revenue Total: 0.00 0.00 338.41 694.64 694.64 0.00% 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): -4,000.00 -4,000.00 338.41 694.64 4,694.64 117.37% Fund: 107 - Community Events Revenue 00-Revenues 102,200.00 102,200.00 14,174.36 28,001.77 -74,198.23 72.60% Revenue Total: 102,200.00 102,200.00 14,174.36 28,001.77 -74,198.23 72.60% Expense 07-Administration 102,200.00 102,200.00 0.00 378.87 101,821.13 99.63% :3,%3.9f`2025 3:51:19 PM Page 13 of 17 Budget Report For Fiscal: 2025 Period Ending: 02/28/2025 Variance Original Current Period Fiscal Favorable Percent Departmen... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Expense Total: 102,200.00 102,200.00 0.00 378.87 101,821.13 99.63% Fund: 107 - Community Events Surplus (Deficit): 0.00 0.00 14,174.36 27,622.90 27,622.90 0.00% Fund: 108 - Paths & Trails Revenue 00 - Revenues 1,000.00 1,000.00 159.67 334.22 -665.78 66.58% Revenue Total: 1,000.00 1,000.00 159.67 334.22 -665.78 66.58% Fund: 108 - Paths & Trails Total: 1,000.00 1,000.00 159.67 334.22 -665.78 66.58% Fund: 109 - Real Estate Excise Tax Revenue 00-Revenues 1,600,900.00 ........_.... 1,600,900.00 182,471.04 _. 417,492.10 -1,183,407.90 73.92% �...__......_. Revenue Total 1,600,900.00 1,600 900.00 182,471.04 417,492.10 -1,183,407.90 73.92% Expense 06 - Miscellaneous 7,003,900.00 7,003,900.00 23,515.79 24,138.59 6,979,761.41 99.66% Expense Total: 7,003,900.00 7,003,900.00 23,515.79 24,138.59 6,979,761.41 99.66% Fund: 109 - Real Estate Excise Tax Surplus (Deficit): -5,403,000.00 -5,403,000.00 158,955.25 393,353.51 5,796,353.51 107.28% Fund: 111- Impact Mitigation Fee Revenue 00-Revenues 2,915,138.00 2,915,138.00 200,218.57 358,338.46 -2,556,799.54 87.71% Revenue Total: 2,915,138.00 2,915,138.00 200,218.57 358,338.46 -2,556,799.54 87.71% Expense 06 - Miscellaneous 5,600,107.00 5,600,107.00 8,952.87 16,116.82 5,583,990.18 -_..._.............. 99.71% _ ......_. Expense Total: 5,600,107.00 5,600,107.00 8,952.87 16,116.82 5,583,990.18 99.71% Fund: 111- Impact Mitigation Fee Surplus (Deficit): -2,684,969.00 -2,684,969.00 191,265.70 342,221.64 3,027,190.64 112.75% Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues ................. 1,247,500.00 1,247,500.00 24,586.80 26,569.08 -1,220,930.92 97.87% Revenue Total: 1,247,500.00 1,247,500.00 24,586.80 26,569.08 -1,220,930.92 97.87% Expense 06 - Miscellaneous ..... 996,900..... .... Expense Total: 996,900.00 996,900.00 22,822.80 22,822.80 974,077.20 97.71% _.................... Fund: 206 - Bond Redemption Fund Surplus (Deficit): 250,600.00 250,600.00 1,764.00 �m....._. 3,746.28 -246,853.72 98.51% Fund: 411- Water Operating Revenue 00 - Revenues 4,305,885.00 4,305,885.00 340,383.87 632,499.17-3,673,385.83 85.31% Revenue Total: 4,305,885.00 4,305,885.00 340,383.87 632,499.17-3,673,385.83 85.31% Expense 05 - Public Works 4,066,174.99 4,066,174.99 475,429.18 663,504.52 3,402,670.47 83.68% 06 - Miscellaneous 1,944,700.00 1,944,700.00 1,671.47 3,336.71 1,941,363.29 99.83% Expense Total: 6,010,874.99 6,010,874.99 477,100.65 666,841.23 5,344,033.76 88.91% Fund: 411- Water Operating Surplus (Deficit): -1,704,989.99 -1,704,989.99 -136,716.78 -34,342.06 1,670,647.93 97.99% Fund: 412 - Water Stabilization Revenue 00 - Revenues 0.00 0.00 3,994.54 8,483.38 8,483.38 0.00% Revenue Total 0.00 0.00 3,994.54 8,483.38 8,483.38 0.00% Fund: 412 - Water Stabilization Total: 0.00 0.00 3,994.54 8,483.38 8,483.38 0.00% Fund: 414 - Water Debt Service Revenue 00-Revenues 1,340,500.00 1,340,500.00 4,381.27 9,304.72-1,331,195.28 99.31% Revenue Total: 1,340,500.00 1,340,500.00 4,381.27 9,304.72-1,331,195.28 99.31% Expense 06 - Miscellaneous 1,340,400.00 1,340,400.00 0.00 0.00 1,340,400.00 100.00% :3,%3.9f`2025 3.51:19 Pi3 Page 14 of 17 Budget Report For Fiscal: 2025 Period Ending: 02/28/2025 Departmen... Expense Total: Fund: 414 - Water Debt Service Surplus (Deficit): Fund: 421- Storm Drainage Utility Revenue 00 - Revenues 2,448,800.00 2,448,800.00 213,536.95 564,780.32-1,884,019.68 76.94% Revenue Total: 2,448,800.00 2,448,800.00 213,536.95 564,780.32-1,884,019.68 76.94% Expense Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 1,340,400.00 1,340,400.00 0.00 0.00 1,340,400.00 100.00% 100.00 100.00 4,381.27 9,304.72 9,204.72-9,204.72% 05 - Public Works 2,199,044.90 2,199,044.90 140,576.32 240,363.70 1,958,681.20 89.07% 06 - Miscellaneous 723,800.00 723,800.00 12,289.20 20,551.86 703,248.14 97.16% Expense Total: 2,922,844.90 2,922,844.90 152,865.52 260,915.56 2,661,929.34 91.07% _........_ _. .. Fund: 421- Storm Drainage Utility Surplus (Deficit)-474,044.90 ....__ _. .. ........ -474,044.90 60,671.43 ......_... 303,864.76 _ 777,909.66 164.10% Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 75,000.00 75,000.00 2,052.71 4,359.43-70,640.57 94.19% Revenue Total: 75,000.00 75,000.00 2,052.71 4,359.43-70,640.57 94.19% Fund: 422 - Storm Drainage Stabilization Total: 75,000.00 75,000.00 2,052.71 4,359.43-70,640.57 94.19% Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 444,000.00 444,000.00 12,289.20 20,551.86-423,448.14 95.37% Revenue Total: 444,000.00 444,000.00 12,289.20 20,551.86-423,448.14 95.37% Expense 06 - Miscellaneous 221,000.00 221,000.00 12,289.20 20,551.86 200,448.14 90.70% Expense Total: 221,000.00 221,000.00 12,289.20 20,551.86 200,448.14 90.70% Fund: 424 - Storm Drainage Debt Service Surplus (Deficit): 223,000.00 223,000.00 0.00 0.00-223,000.00 100.00% Fund: 431- Sewer Operating Revenue 00-Revenues 6,071,750.00 6,071,750.00 675,219.27 1,193,915.48-4,877,834.52 80.34% Revenue Total: 6,071,750.00 6,071,750.00 675,219.27 1,193,915.48-4,877,834.52 80.34% Expense 05 - Public Works 5,661,694.90 5,661,694.90 479,526.09 806,924.48 4,854,770.42 85.75% 06 - Miscellaneous .............. 2,083,075.00 2,083,075.00 1,483.14 3,322.04 2,079,752.96 99.84% Expense Total: 7,744,769.90 7,744,769.90 481,009.23 810,246.52 6,934,523.38 89.54% Fund: 431- Sewer Operating Surplus (Deficit): ......._._.....�.._,..............., -1,673,019.90 ...�..........._ -1,673,019.90 _. 194,210.04 383,668.96 2,056,688.86 122.93% Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 0.00 0.00 5,808.69 12,336.16 12,336.16 0.00% Revenue Total: 0.00 0.00 5,808.69 12,336.16 12,336.16 0.00% Fund: 432 - Sewer Stabilization Total: 0.00 0.00 5,808.69 12,336.16 12,336.16 0.00% Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 1,081,900.00 1,081,900.00 5,205.79 11,055.76-1,070,844.24 98.98% Revenue Total: 1,081,900.00 1,081,900.00 5,205.79 11,055.76-1,070,844.24 98.98% Expense 06 - Miscellaneous 1,081,500.00 1,081,500.00 0.00 0.00 1,081,500.00 100.00% Expense Total: 1,081,500.00 1,081,500.00 0.00 0.00 1,081,500.00 100.00% Fund: 434 - Sewer Debt Service Surplus (Deficit): 400.00 400.00 5,205.79 11,055.76 10,655.76-2,663.94% Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues .................. 1,954,800.00 ., 1,954,800.00 154,604.93 244,745.08 -1,710,054.92 87.48% Revenue Total: 1,954,800.00 1,954,800.00 154,604.93 244,745.08 -1,710,054.92 87.48% Expense 10-ER&R 3,110,600.00 3,110,600.00 138,313.35 208,283.63 2,902,316.37 93.30% :3,%3.9f`2025 3:51:19 Pi3 Page 15 0( 1.7 Budget Report For Fiscal: 2025 Period Ending: 02/28/2025 Original Current Period Departmen Total Budget Total Budget Activity Expense Total: 3,110,600.00 3,110,600.00 138,313.35 Fund: 500 - Equipment Rental and Revolving Surplus (Deficit): -1,155,800.00 -1,155,800.00 16,291.58 Report Surplus (Deficit): -18,552,651.72 -18,552,651.72 283,851.05 Variance Fiscal Favorable Percent Activity (Unfavorable) Remaining 208,283.63 2,902,316.37 93.30% 36,461.45 1,192,261.45 103.15% 1,395,761.96 19,948,413.68 107.52% 3/19/2025 3:51:19 PM Pago 16 of 17 Budget Report Capital Budget For Fiscal: 2025 Period Ending: 02/28/2025 Group Summary Variance Original Current Period Fiscal Favorable Percent Account Typ... Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 302 - Capital Construction Revenue 2,172,300.00 2,172,300.00 7,568.83 15,423.15 -2,156,876.85 99.29% Expense 4,742,100.00 4,742,100.00 2,325.28 4,287.51 4,737,812.49 99.91% Fund: 302 - Capital Construction Surplus (Deficit): -2,569,800.00 -2,569,800.00 5,243.55 11,135.64 2,580,935.64 100.43% Fund: 304 - Street Capital Projects Revenue 20,240,280.00 20,240,280.00 3,125.49 379,858.46 -19,860,421.54 98.12% Expense ........... 20,947,500.00 20,947,500.00 1,313.52 9,123.28 20,938,376.72 99.96% Fund: 304 - Street Capital Projects Surplus (Deficit): -707,220.00 -707,220.00 1,811.97 370,735.18 1,077,955.18 152.42% Fund: 413 - Water Capital Revenue 8,124,800.00 8,124,800.00 188,350.49 2,062,509.22 -6,062,290.78 74.61% Expense 8,432,800.00 8,432,800.00 2,228.62 4,448.95 8,428,351.05 99.95% Fund: 413 - Water Capital Surplus (Deficit): -308,000.00 -308,000.00 186,121.87 2,058,060.27 2,366,060.27 768.20% Fund: 423 - Storm Drainage Capital Facil Revenue 1,273,500.00 1,273,500.00 42,910.10 278,411.23 -995,088.77 78.14% Expense 1,460,000.00 1,460,000.00 0.00 0.00 1,460,000.00 100.00% Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit): -186,500.00 -186,500.00 42,910.10 278,411.23 464,911.23 249.28% Fund: 433 - Sewer Capital Revenue 16,135,800.00 16,135,800.00 130,976.10 329,190.03 -15,806,609.97 97.96% Expense 16,729,825.00 16,729,825.00 2,966.29 6,154.69 16,723,670.31 99.96% Fund: 433 - Sewer Capital Surplus (Deficit):-594,025.00 -594,025.00 128,009.81 323,035.34 917,060.34 154.38% Report Surplus (Deficit).-4,365,545.00 -4,365,545.00 364,097.30 3,041,377.66 7,406,922.66 169.67% :3,%19/2025 4 2 7: 55 PM Pale 3 of 4 Detail Report Cash & Investments Fund Beginning Balance Total Activity Ending Balance 001- Current Expense 18,493,253.15 -235,848.42 18,257,404.73 002 - City Street Fund 4,477,139.36 -46,101.83 4,431,037.53 003 - Stabilization Fund 3,247,686.77 10,947.18 3,258,633.95 103 - Criminal Justice 609,949.65 32,327.84 642,277.49 104 - Special Investigative Unit 105,452.09 338.41 105,790.50 107 - Community Events 485,832.25 14,174.36 500,006.61 108 - Paths & Trails 18,163.93 159.67 18,323.60 109 - Real Estate Excise Tax 6,757,925.27 158,955.25 6,916,880.52 111- Impact Mitigation Fee 11,365,682.00 191,265.70 11,556,947.70 206 - Bond Redemption Fund 519,352.91 1,764.00 521,116.91 302 - Capital Construction 1,573,868.47 5,243.55 1,579,112.02 304 - Street Capital Projects 1,321,035.20 1,811.97 1,322,847.17 401- Water -Sewer Utilities 0.00 0.00 0.00 403 - Water -Sewer Cumulative Reserve 0.00 0.00 0.00 411- Water Operating 2,856,537.19 -136,712.50 2,719,824.69 412 - Water Stabilization 1,176,064.79 3,994.54 1,180,059.33 413 - Water Capital 10,308,761.66 186,121.87 10,494,883.53 414 - Water Debt Service 1,289,928.18 4,381.27 1,294,309.45 421- Storm Drainage Utility 2,571,436.40 60,674.85 2,632,111.25 422 - Storm Drainage Stabilization 604,354.72 2,052.71 606,407.43 423 - Storm Drainage Capital Facil 1,177,893.23 42,910.10 1,220,803.33 424 - Storm Drainage Debt Service 0.00 0.00 0.00 431- Sewer Operating 8,943,841.51 194,213.89 9,138,055.40 432 - Sewer Stabilization 1,710,182.27 5,808.69 1,715,990.96 433 - Sewer Capital 10,389,694.62 128,009.81 10,517,704.43 434 - Sewer Debt Service 1,532,678.56 5,205.79 1,537,884.35 500 - Equipment Rental and Revolving 5,508,798.90 16,292.44 5,525,091.34 631- Trust and Agency 10,847.10 -872.82 9,974.28 632 - Wastewater Treatment Facil Fee 8,011,819.33 67,351.60 8,079,170.93 Grand Total: 105,068,179.51 714,469.92 105,782,649.43 Date Range: 02/01/2025 - 02/28/2025 Fund Summary :3,%3.9/2025 429:37 PiM Page 5 cat 5