HomeMy WebLinkAbout2025.10 Monthly Budget ReportMONTHLY BUDGET FINANCIAL STATUS UPDATE
To: Mayor and Council members
From: Noah Crocker, Finance Director
Period: October 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
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 October 31, 2025, 95% of budgeted revenues were received.
The table provides budget versus actual (YTD) data by source of revenue.
SALES TAX REVENUES SUMMARY
• Total 2025 Budget: $7,600,000
• Total 2025 YTD Actuals: $6,513,564
• Year -to -Date Actual revenue collected is 3.22% lower when compared to Prior Year -to -Date Actuals
• Year -to -Date Actual revenue collected is 3.48% 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.
ENTERPRISE/UTILITY FUNDS OPERATIONS:
Water operation - Water operations budgeted revenue in the amount of $4,691,985 for 2025. Through October,
the city has received $4,167,946 or —89% 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 $2,984,544 through October, representing —74% 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 2025 budget includes $1,709,400 for transfers. A total of $5,626 was
transferred to fund 413 for Well 11, Melcher Pump Station, and SR166/Bay Street Reconstruction.
Water S vc Pyiie ts
Storm Drainage operations- Storm Operations budgeted revenue in the amount of $3,103,700 for 2025. Through
October, the city has received $3,009,271 or —97% of its annual budgeted revenue. Storm Drainage Operations
expended $1,684,475 through October, representing —76% 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 $313.33 was transferred for
PA#42 TIP 1.16.
Stc rm i ra€rage Paymer is
Sewer operation — Sewer operations budgeted revenue in the amount of $6,071,750 is budgeted for 2025.
Through October, the city has received $6,066,583 or -99% of the 2025 budgeted revenues. Sewer Operations
expended $4,010,929 through October representing "'71% 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 2025 budget includes $4,483,087 for transfers. A total of $168,558 was transferred to fund 433
for Marina Pump Station, and SR166/Bay Street Reconstruction.
Sever Service Payments
Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111
The City's Real Estate Excise Tax receipts fluctuate monthly. October 2025 receipts are higher than October 2024
by 11%. Total Real estate Excise Tax revenues have a YTD growth rate of 13%. The table below shows balances
through October for REET 1 & 2 and Impact fees. These restricted funds are used as a local funding source for
capital projects that have been documented in the City's comprehensive plans. REET funds are also used for debt
payments.
2025-2026 Beginning Balance ',
3,916,725
377,220 242,488
6,847,926
1,903,311
4,620,216 -
2025-2026 Revenue Received*
1,717,149
13,329 156,304
2,262,347 +
956,801 +
1,048,596 394,202
2025-2026 Expenses Budgeted
(1,126,125)
(300,000) -
(7,974,532)
(3,217,200)
(5,032,100) (807,519)
2025-2026 Obligated Expenses
(4,507,749)
(90,549) (398,792).
(1,135,741)
(183,800)
(636,713)
2025-2026 Ending Balance
-
- -
-
(540,888)
(0), (413,317)
The table above shows 2025 beginning fund balances, biennial revenue received to date, expenses budgeted for
the biennium and expenses which are obligated for future projects but have not yet been officially budgeted. The
intent of this table is to snapshot and illustrate available balances and what is projected for the end of the
biennium.
Impact Fees received for October 2025 are as follows:
o Parks $31,212
o Transportation $43,580
o School District Impact $10,735
REET revenues received in October:
o REET1$69,742
$69,742
o REET 2 $69,742
CAPITAL CONSTRUCTION BUDGET PROGRESS
Capital Construction Fund 302: The following General capital projects are in progress:
1) Project Account #15 -City Hall Remodel
a. City Staff Time, Construction —COMPLETE
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, under construction
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. -COMPLETED
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 -Nearly complete
2) Project Account #36 -Water CIP #10-Melcher Pump Station Rehab
a. City Staff Time, Design Services,
3) Project Account #41 -Pottery Ave Non -Motorized (Water)
a. COMPLETED
4) Project Account #42 -Water CIP#19a Water Main- SR166Bay Water Re -Construction
a. City Staff Time, Design Services
5) Project Account #60 -Well #7
a. Nothing at this time
6) Project Account #67 -Water CIP #22 Foster Mitigation
a. City Staff Time,
7) Project Account #70 -Water CIP #08 Old Clifton Water Main 390-580 Intertie
a. City Staff Time, Design Service
Storm Drainage Capital Construction Fund 423: The following Storm Capital projects are in progress:
1) Project Account #41- Pottery Ave Non -Motorized (Storm)
a. COMPLETED
2) Project Account #42 -TIP 1.16 SR166/Bay Street Re -Construction
a. City Staff Time, Design Services
3) Project Account #68 -South Sidney Regional Stormwater Facility
a. City Staff Time, Design Services
4) Project Account #72 -Ruby Creek Culvert Replacement
a. City Staff Time,Design
Sewer Capital Construction Fund 433: The following Sewer capital projects are in progress:
1) Project Account #04 -Sewer CIP #1 -Marina SW Pump Station
a. City Staff Time, Design Services, Construction
2) Project Account #37 -Sewer Lift Station Controls Upgrade
a. City Staff Time, Design Services
3) Project Account #41 -Pottery Ave Non -Motorized (Sewer)
a. COMPLETED
4) Project Account #42 -TIP 1.16 SR166/Bay Street Re -Construction
a. City Staff Time, Design Services
5) Project Account #43-SWCIP # SB South Sidney Lift Station (Ruby Creek)
a. City Staff Time, Design Services
6) Project Account #45-2 Sidney Force Main
a. City Staff Time, Design Services
7) Project Account #58 -Bay Street Sewer Lift Station Design
a. City Staff Time, Design Services
Budget Report OPERATIONS BUDGET For Fiscal: 2025 Period Ending: 10/31/2025
Group Summary
Variance
Original
Current
Period
Fiscal
Favorable
Percent
Department
Total Budget
Total Budget
Activity
Activity
(Unfavorable) Remaining
Fund: 001- Current Expense
Revenue
00 - Revenues
14,581,138.07
16,409,238.07
2,539,505.36
15,513,650.48
-895,587.59
5.46%
Revenue Total:
14,581,138.07
16,409,238.07
2,539,505.36
15,513,650.48
-895,587.59
5.46%
Expense
01- Finance
1,208,345.51
1,208,345.51
59,858.27
771,140.73
437,204.78
36.18%
02 - Court
663,800.00
663,800.00
41,902.85
415,559.22
248,240.78
37.40%
03 - Law Enforcement
6,693,982.59
6,772,042.59
457,162.81
4,872,010.53
1,900,032.06
28.06%
04 - Community Development
3,292,767.68
3,296,419.68
225,141.45
2,428,533.05
867,886.63
26.33%
05 - Public Works
2,270,214.22
2,335,772.52
145,868.79
1,744,917.36
590,855.16
25.30%
06 - Miscellaneous
1,863,000.00
4,422,197.09
2,506,041.47
2,572,712.62
1,849,484.47
41.82%
07 - Administration
2,098,917.002,122,917.00140,633.801,415,228.64707,688.3633.34%
Expense Total:
18,091,027.00
20,821,494.39
3,576,609.44
14,220,102.15
6,601,392.24
31.70%
Fund: 001- Current Expense Surplus (Deficit):
-3,509,888.93
-4,412,256.32
-1,037,104.08
1,293,548.33
5,705,804.65
129.32%
Fund: 002 - City Street Fund
Revenue
00 - Revenues
4,072,866.00
4,273,900.00
723,797.15
2,832,850.22
-1,441,049.78
33.72%
Revenue Total:
4,072,866.00
4,273,900.00
723,797.15
2,832,850.22
-1,441,049.78
33.72%
Expense
05 - Public Works
4,043,805.00
4,062,625.00
180,092.11
1,796,754.03
2,265,870.97
55.77%
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
6,501,725.00
180,092.11
1,796,754.03
4,704,970.97
72.36%
Fund: 002 - City Street Fund Surplus (Deficit):
-2,410,039.00
-2,227,825.00
543,705.04
1,036,096.19
3,263,921.19
146.51%
Fund: 003 - Stabilization Fund
Revenue
00 - Revenues
130,000.00130,000.0011,739.21118,835.84-11,164.168.59%
Revenue Total:
130,000.00
130,000.00
11,739.21
118,835.84
-11,164.16
8.59%
Fund: 003 - Stabilization Fund Total:
130,000.00
130,000.00
11,739.21
118,835.84
-11,164.16
8.59%
Fund: 103 - Criminal Justice
Revenue
00 - Revenues
438,800.00
438,800.00
48,104.34
414,799.30
-24,000.70
5.47%
Revenue Total:
438,800.00
438,800.00
48,104.34
414,799.30
-24,000.70
5.47%
Expense
03 - Law Enforcement
651,800.00
686,800.00
27,271.95
493,928.92
192,871.08
28.08%
Expense Total:
651,800.00
686,800.00
27,271.95
493,928.92
192,871.08
28.08%
Fund: 103 - Criminal Justice Surplus (Deficit):
-213,000.00
-248,000.00
20,832.39
-79,129.62
168,870.38
68.09%
Fund: 104 - Special Investigative Unit
Revenue
00 - Revenues
0.00
0.00
377.72
3,703.49
3,703.49
0.00%
Revenue Total:
0.00
0.00
377.72
3,703.49
3,703.49
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
377.72
3,703.49
7,703.49
192.59%
Fund: 107 - Community Events
Revenue
00 - Revenues
102,200.00
102,200.00
27,115.19
181,569.17
79,369.17
77.66%
Expense
07 - Administration
Revenue Total: 102,200.00 102,200.00 27,115.19 181,569.17
102, 200.00 102, 200.00 122.81 22,568.37
79,369.17 77.66%
79,631.63 77.92%
12/2/2025 139:17 PM Page 14 of 18
Budget Report
For Fiscal: 2025 Period Ending: 10/31/2025
Variance
Original
Current
Period
Fiscal
Favorable
Percent
Department
Total Budget
Total Budget
Activity
Activity
(Unfavorable) Remaining
Expense Total:
102,200.00
102,200.00
122.81
22,568.37
79,631.63
77.92%
Fund: 107 - Community Events Surplus (Deficit):
0.00
0.00
26,992.38
159,000.80
159,000.80
0.00%
Fund: 108 - Paths & Trails
Revenue
00 - Revenues
1,000.00
1,000.00
199.15
1,785.88
785.88
78.59%
Revenue Total:
1,000.00
1,000.00
199.15
1,785.88
785.88
78.59%
Fund: 108 - Paths & Trails Total:
1,000.00
1,000.00
199.15
1,785.88
785.88
78.59%
Fund: 109 - Real Estate Excise Tax
Revenue
00 - Revenues
1,600,900.00
1,600,900.00
165,954.30
2,005,397.70
404,497.70
25.27%
Revenue Total:
1,600,900.00
1,600,900.00
165,954.30
2,005,397.70
404,497.70
25.27%
Expense
06 - Miscellaneous
7,003,900.00
7,003,900.00
58,829.04
787,373.17
6,216,526.83
88.76%
Expense Total:
7,003,900.00
7,003,900.00
58,829.04
787,373.17
6,216,526.83
88.76%
Fund: 109 - Real Estate Excise Tax Surplus (Deficit):
-5,403,000.00
-5,403,000.00
107,125.26
1,218,024.53
6,621,024.53
122.54%
Fund: 111- Impact Mitigation Fee
Revenue
00 - Revenues
2,915,138.00
2,915,138.00
164,291.36
4,543,330.92
1,628,192.92
55.85%
Revenue Total:
2,915,138.00
2,915,138.00
164,291.36
4,543,330.92
1,628,192.92
55.85%
Expense
06 - Miscellaneous
5,600,107.00
5,423,607.00
118,618.45
1,078,227.08
4,345,379.92
80.12%
Expense Total:
5,600,107.00
5,423,607.00
118,618.45
1,078,227.08
4,345,379.92
80.12%
Fund: 111- Impact Mitigation Fee Surplus (Deficit):
-2,684,969.00
-2,508,469.00
45,672.91
3,465,103.84
5,973,572.84
238.14%
Fund: 206 - Bond Redemption Fund
Revenue
00 - Revenues
1,247,500.00
1,247,500.00
1,891.60
529,198.25
-718,301.75
57.58%
Revenue Total:
1,247,500.00
1,247,500.00
1,891.60
529,198.25
-718,301.75
57.58%
Expense
06 - Miscellaneous
996,900.00
996,900.00
0.00
510,049.35
486,850.65
48.84%
Expense Total:
996,900.00
996,900.00
0.00
510,049.35
486,850.65
48.84%
Fund: 206 - Bond Redemption Fund Surplus (Deficit):
250,600.00
250,600.00
1,891.60
19,148.90
-231,451.10
92.36%
Fund: 411 - Water Operating
Revenue
00 - Revenues
4,305,885.00
4,691,985.00
591,656.59
4,167,946.83
-524,038.17
11.17%
Revenue Total:
4,305,885.00
4,691,985.00
591,656.59
4,167,946.83
-524,038.17
11.17%
Expense
05 - Public Works
4,066,174.99
4,081,196.25
305,958.99
2,984,544.79
1,096,651.46
26.87%
06 - Miscellaneous
1,944,700.00
1,709,400.00
5,626.49
539,396.48
1,170,003.52
68.45%
Expense Total:
6,010,874.99
5,790,596.25
311,585.48
3,523,941.27
2,266,654.98
39.14%
Fund: 411- Water Operating Surplus (Deficit):
-1,704,989.99
-1,098,611.25
280,071.11
644,005.56
1,742,616.81
158.62%
Fund: 412 - Water Stabilization
Revenue
00 - Revenues
0.00
0.00
4,283.50
43,362.31
43,362.31
0.00%
Revenue Total:
............. ........_..,
0.00
0.00
4,283.50
43,362.31
43,362.31
0.00%
Fund: 412 - Water Stabilization Total:
0.00
0.00
4,283.50
43,362.31
43 362.31
0.00%
Fund: 414 -Water Debt Service
Revenue
00 - Revenues
1,340,500.00
1,246,100.00
65,698.20
1,070,120.65
-175,979.35
14.12%
Revenue Total:
1,340,500.00
1,246,100.00
65,698.20
1,070,120.65
-175,979.35
14.12%
Expense
06 - Miscellaneous
1,340,400.00
1,246,000.00
61,000.00
1,022,560.22
223,439.78
17.93%
12/2/202 5 1:39:.7 PM P ag 1 5 of .3
Budget Report
For Fiscal: 2025 Period Ending: 10/31/2025
Variance
Original
Current
Period
Fiscal
Favorable
Percent
Department
Total Budget
Total Budget
Activity
Activity
(Unfavorable) Remaining
Expense Total:
1,340,400.00
1,246,000.00
61,000.00
1,022,560.22
223,439.78
17.93%
Fund: 414 - Water Debt Service Surplus (Deficit):
100.00
100.00
4,698.20
47,560.43
47,460.43 47,460.43%
Fund: 421- Storm Drainage Utility
Revenue
00 - Revenues
2,448,800.00
3,103,700.00
288,669.68
3,009,271.77
-94,428.23
3.04%
Revenue Total:
2,448,800.00
3,103,700.00
288,669.68
3,009,271.77
-94,428.23
3.04%
Expense
05 - Public Works
2,199,044.90
2,224,897.36
136,643.37
1,684,475.37
540,421.99
24.29%
06 - Miscellaneous
723,800.00
723,800.00
313.33
220,113.19
503,686.81
69.59%
Expense Total:
2,922,844.90
2,948,697.36
136,956.70
1,904,588.56
1,044,108.80
35.41%
Fund: 421- Storm Drainage Utility Surplus (Deficit):
-474,044.90
155,002.64
151,712.98
1,104,683.21
949,680.57
-612.69%
Fund: 422 - Storm Drainage Stabilization
Revenue
00 - Revenues
75,000.00
75,000.00
2,201.20
22,282.97
-52,717.03
70.29%
Revenue Total:
75,000.00
75,000.00
2,201.20
22,282.97
-52,717.03
70.29%
Fund: 422 - Storm Drainage Stabilization Total:
75,000.00
75,000.00
2,201.20
22,282.97
-52,717.03
70.29%
Fund: 424 - Storm Drainage Debt Service
Revenue
00 - Revenues
444,000.00
444,000.00
0.00
190,622.47
-253,377.53
57.07%
Revenue Total:
444,000.00
444,000.00
0.00
190,622.47
-253,377.53
57.07%
Expense
06 - Miscellaneous
221,000.00
221,000.00
0.00
190,622.47
30,377.53
13.75%
Expense Total:
221,000.00
221,000.00
0.00
190,622.47
30,377.53
13.75%
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
675,214.47
6,066,583.91
-5,166.09
0.09%
Revenue Total:
6,071,750.00
6,071,750.00
675,214.47
6,066,583.91
-5,166.09
0.09%
Expense
05 - Public Works
5,661,694.90
5,685,030.88
380,467.90
4,010,929.86
1,674,101.02
29.45%
06 - Miscellaneous
2,083,075.00
4,483,087.01
168,558.69
1,766,660.50
2,716,426.51
60.59%
Expense Total:
7,744,769.90
10,168,117.89
549,026.59
5,777,590.36
4,390,527.53
43.18%
Fund: 431- Sewer Operating Surplus (Deficit):
-1,673,019.90
-4,096,367.89
126,187.88
288,993.55
4,385,361.44
107.05%
Fund: 432 - Sewer Stabilization
Revenue
00 - Revenues
0.00
0.00
6,228.88
63,055.57
63,055.57
0.00%
Revenue Total:
0.00
0.00
6,228.88
63,055.57
63,055.57
0.00%
Fund: 432 - Sewer Stabilization Total:
0.00
0.00
6,228.88
63,055.57
63,055.57
0.00%
Fund: 434 - Sewer Debt Service
Revenue
00 - Revenues
1,081,900.00
1,081,900.00
5,582.37
102,041.13
-979,858.87
90.57%
Revenue Total:
1,081,900.00
1,081,900.00
5,582.37
102,041.13
-979,858.87
90.57%
Expense
06 - Miscellaneous
1,081,500.00
1,081,500.00
0.00
45,530.26
1,035,969.74
95.79%
Expense Total:
1,081,500.00
1,081,500.00
0.00
45,530.26
1,035,969.74
95.79%
Fund: 434 - Sewer Debt Service Surplus (Deficit):
400.00
400.00
5,582.37
56,510.87
56,110.87 14,027.72%
Fund: 500 - Equipment Rental and Revolving
Revenue
00 - Revenues
1,954,800.00
2,145,100.00
90,043.07
1,869,393.25
-275,706.75
12.85%
Revenue Total:
1,954,800.00
2,145,100.00
90,043.07
1,869,393.25
-275,706.75
12.85%
Expense
10 - ER&R
3,110,600.00
3,317,900.00
64,743.92
1,565,616.29
1,752,283.71
52.81%
12/2/202. 1.: 19:1.7 PM PagL 1-6 of 18
Budget Report
For Fiscal: 2025 Period Ending: 10/31/2025
Variance
Original
Current
Period
Fiscal
Favorable Percent
Department Total Budget
Total Budget
Activity
Activity
(Unfavorable) Remaining
Expense Total: 3,110,600.00
3,317,900.00
64,743.92
1,565,616.29
1,752,283.71 52.81%
Fund: 500 - Equipment Rental and Revolving Surplus (Deficit): -1,155,800.00
-1,172,800.00
25,299.15
303,776.96
1,476,576.96 125.90%
Report Surplus (Deficit): -18,552,651.72
-20,336,226.82
327 696.85
9,810 349.61
30,146,576A3 148.24%
12/2/2 a2g 1_: 9:17 Pl' Page 17 of 12
Budget Report CAPITAL BUDGET For Fiscal: 2025 Period Ending: 10/31/2025
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
4,547,238.57
2,741,803.95
3,053,221.04
-1,494,017.53
32.86%
Expense
4,742,100.00
5,811,642.74
2,672,615.29
4,074,955.72
1,736,687.02
29.88%
Fund: 302 - Capital Construction Surplus (Deficit):
-2,569,800.00
-1,264,404.17
69,188.66
-1,021,734.68
242,669.49
19.19%
Fund: 304 - Street Capital Projects
Revenue
20,240,280.00
20,240,280.00
68,715.69
1,770,747.63
-18,469,532.37
91.25%
Expense
20,947,500.00
20,281,588.64
141,225.87
1,270,676.60
19,010,912.04
93.73%
Fund: 304 - Street Capital Projects Surplus (Deficit):
-707,220.00
-41,308.64
-72,510.18
500,071.03
541,379.67
1,310.57%
Fund: 413 - Water Capital
Revenue
8,124,800.00
8,124,800.00
55,656.70
6,878,345.56
-1,246,454.44
15.34%
Expense
8,432,800.00
8,573,700.00
102,155.06
1,218,556.19
7,355,143.81
85.79%
Fund: 413 - Water Capital Surplus (Deficit):
-308,000.00
-448,900.00
-46,498.36
5,659,789.37
6,108,689.37
1,360.81%
Fund: 423 - Storm Drainage Capital Facil
Revenue
1,273,500.00
1,273,500.00
30,231.31
1,018,788.47
-254,711.53
20.00%
Expense
1,460,000.00
1,460,000.00
313.33
48,972.38
1,411,027.62
96.65%
Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit):
-186,500.00
-186,500.00
29,917.98
969,816.09
1,156,316.09
620.01%
Fund: 433 - Sewer Capital
Revenue
16,135,800.00
15,023,176.98
351,032.57
8,716,824.77
-6,306,352.21
41.98%
Expense
16,729,825.00
17,343,280.31
330,711.45
4,269,366.61
13,073,913.70
75.38%
Fund: 433 - Sewer Capital Surplus (Deficit):
-594,025.00
-2,320,103.33
20,321.12
4,447,458.16
6,767,561.49
291.69%
Report Surplus (Deficit):
-4,365,545.00
-4,261,216.14
419.22
10,555,399.97
14,816,616.11
347.71%
12/2/2025 2:41:03 PM Page 3 of
Detail Report
CASH & INVESTMENTS
Date Range: 10/01/2025 - 10/31/2025
Fund Summary
Fund
Beginning Balance
Total Activity
Ending Balance
001 Current Expense
20,766,805.23
-1,037,104.08
19,729,701.15
002 - City Street Fund
4,940,754.04
543,705.04
5,484,459.08
003 - Stabilization Fund
3,342,481.67
11,739.21
3,354,220.88
103 - Criminal Justice
476,864.35
20,832.39
497,696.74
104 - Special Investigative Unit
108,421.63
377.72
108,799.35
107 - Community Events
604,392.13
26,992.38
631,384.51
108 - Paths & Trails
19,576.11
199.15
19,775.26
109 - Real Estate Excise Tax
7,634,426.28
107,125.26
7,741,551.54
111- Impact Mitigation Fee
14,634,156.99
45,672.91
14,679,829.90
206 - Bond Redemption Fund
534,627.93
1,891.60
536,519.53
302 - Capital Construction
477,053.04
69,188.66
546,241.70
304 - Street Capital Projects
1,524,693.20
-72,510.18
1,452,183.02
401- Water -Sewer Utilities
0.00
0.00
0.00
403 - Water -Sewer Cumulative Reserve
0.00
0.00
0.00
411- Water Operating
3,118,096.92
280,071.11
3,398,168.03
412 - Water Stabilization
1,210,654.76
4,283.50
1,214,938.26
413 - Water Capital
14,143,110.99
-46,498.36
14,096,612.63
414 - Water Debt Service
1,327,866.96
4,698.20
1,332,565.16
421- Storm Drainage Utility
3,281,213.30
151,712.98
3,432,926.28
422 - Storm Drainage Stabilization
622,129.77
2,201.20
624,330.97
423 - Storm Drainage Capital Facil
1,882,290.21
29,917.98
1,912,208.19
424 - Storm Drainage Debt Service
0.00
0.00
0.00
431- Sewer Operating
8,917,188.26
126,187.88
9,043,376.14
432 - Sewer Stabilization
1,760,481.49
6,228.88
1,766,710.37
433 - Sewer Capital
14,621,806.13
20,321.12
14,642,127.25
434 -Sewer Debt Service
1,577,757.09
5,582.37
1,583,339.46
500 - Equipment Rental and Revolving
5,767,106.84
25,299.15
5,792,405.99
631- Trust and Agency
17,258.12
-6,621.57
10,636.55
632 - Wastewater Treatment Facil Fee
9,912,095.01
53,499.94
9,965,594.95
Grand Total:
123,223,308.45
374,994.44
123,598,302.89
2/2/2025 -:52:51 PM Page S of