HomeMy WebLinkAbout2026.01 Monthly Budget ReportMONTHLY BUDGET FINANCIAL STATUS UPDATE
To: Mayor and Council members
From: Noah Crocker, Finance Director
Period: January 2026
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 January 31, 2026, 8.4% of budgeted revenues were received
The table provides budget versus actual (YTD) data by source of revenue.
SALES TAX REVENUES SUMMARY
• Total 2026 Budget: $7,665,000
• Total 2026 YTD Actuals: $580,925
• Year -to -Date Actual revenue collected is 5.68% lower when compared to Prior Year -to -Date Actuals
• Year -to -Date Actual revenue collected is 1.38% lower 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.
• •
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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 $4,510,815 for 2026. Through January,
the city has received $317,372 or —8% of the 2026 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 $197,486 through January, representing —5.5% of the 2026 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 2026 budget includes $615,500 for transfers. A total of $3,075 was transferred
to tund 413 tor Capital Projects such as Well 11, Melcher Pump Station and SR166/Bay Street Recoi
WAter Service Payments
6 0,
:2024
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r
(
k 2026
p
f t
SSS
Jars Fein Mar
Apr May Jtsr Jri Arrg Sep
Oct
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istruction.
Storm Drainage operations- Storm Operations budgeted revenue in the amount of $3,891,000 for 2026. Through
January, the city has received $305,216 or —8% of its annual budgeted revenue. Storm Drainage Operations
expended $126,731 through January, representing "'5.5% of the 2026 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 2026 budget includes $1,037,442 for transfers. A total of $282 was transferred to fund
423 for Capital Projects for the SR166/Bay Street Reconstruction. A total of $8,262 was transferred to fund 424
for Debt Service Payments for Decant Station Storm Drainage Utility.
St r Drainage Payments
350,000
j
200,01 a
2024
y
t
150,000
4
2025
`,.
m.
e did 20.21
50,000
Jan
F b Mar
Apr M<y Bury
Jul Aug Set Oct Nov Dec
Sewer operation — Sewer operations budgeted revenue in the amount of $6,372,750 is budgeted for 2026.
Through January, the city has received $534,060 or -8.4% of the 2026 budgeted revenues. Sewer Operations
expended $385,822 through January representing '6% of the 2026 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 2026 budget includes $735,944 for transfers. A total of $2,592 was transferred to fund 433 for
Marina Pump Station, Sewer Lift Station Controls and 5R166/Bay Street Reconstruction.
Sewer Service Paymentsts
80Q000
6OO,0O
0o,
4l,ola
3 0,00c
200,0O
100,000•
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
2024
k 2025
2026
The City's Real Estate Excise Tax receipts fluctuate monthly. January 2026 receipts are Lower than January 2025
by 77%. Total Real estate Excise Tax revenues have a YTD growth rate of -77%. The table below shows balances
through January 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 2026 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 forJanuary 2026 are as follows:
o Parks $27,144
o Transportation $32,401
o School District Impact $8,752
REET revenues received in January:
o REET1$24,057
$24,057
o REET 2 $24,057
CAPITAL CONSTRUCTION BUDGET PROGRESS
Capital Construction Fund 302: The following General capital projects are in progress:
1) Project Account #15 -City Hall Remodel
a. —COMPLETED
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. —COMPLETED
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 -TIE 1.4 Anderson Hill RAB
a. City Staff Time, Design Consulting Services
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 Services
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 —Completed
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 -2nd 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: 2026 Period Ending: 01/31/2026
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
15,030,820.00
15,166,020.00
1,272,150.63
1,272,150.63
-13,893,869.37
91.61%
Revenue Total:
15,030,820.00
15,166,020.00
1,272,150.63
1,272,150.63
-13,893,869.37
91.61%
Expense
01- Finance
1,256,230.38
1,349,830.38
137,043.90
137,043.90
1,212,786.48
89.85%
02 - Court
707,184.44
707,184.44
55,090.24
55,090.24
652,094.20
92.21%
03 - Law Enforcement
7,164,130.80
7,471,980.80
604,989.70
604,989.70
6,866,991.10
91.90%
04 - Community Development
3,028,949.44
3,351,103.44
306,929.04
306,929.04
3,044,174.40
90.84%
05 - Public Works
2,337,559.32
3,047,523.61
127,826.19
127,826.19
2,919,697.42
95.81%
06 - Miscellaneous
900,000.00
1,284,464.00
1,835.79
1,835.79
1,282,628.21
99.86%
07 - Administration
2,133,515.62
2,476,740.62
131,983.78
131,983.78
2,344,756.84
94.67%
Expense Total:
17,527,570.00
19,688,827.29
1,365,698.64
1,365,698.64
18,323,128.65
93.06%
Fund: 001- Current Expense Surplus (Deficit):
-2,496,750.00
-4,522,807.29
-93,548.01
-93,548.01
4,429,259.28
97.93%
Fund: 002 - City Street Fund
Revenue
00 - Revenues
3,617,534.00
3,760,934.00
154,555.73
154,555.73
-3,606,378.27
95.89%
Revenue Total:
3,617,534.00
3,760,934.00
154,555.73
154,555.73
-3,606,378.27
95.89%
Expense
05 - Public Works
2,829,534.00
3,201,088.00
165,864.45
165,864.45
3,035,223.55
94.82%
06 - Miscellaneous
750,000.00
750,000.00
0.00
0.00
750,000.00
100.00%
Expense Total:
3,579,534.00
3,951,088.00
165,864.45
165,864.45
3,785,223.55
95.80%
Fund: 002 - City Street Fund Surplus (Deficit):
38,000.00
-190,154.00
-11,308.72
-11,308.72
178,845.28
94.05%
Fund: 003 - Stabilization Fund
Revenue
00 - Revenues
0.00
0.00
11,163.44
11,163.44
11,163.44
0.00%
Revenue Total:
0.00
0.00
11,163.44
11,163.44
11,163.44
0.00%
Fund: 003 - Stabilization Fund Total:
0.00
0.00
11,163.44
11,163.44
11,163.44
0.00%
Fund: 103 - Criminal Justice
Revenue
00 - Revenues
438,500.00
388,500.00
47,376.50
47,376.50-341,123.5087.81%
Revenue Total:
438,500.00
388,500.00
47,376.50
47,376.50
-341,123.50
87.81%
Expense
03 - Law Enforcement
555,540.00
669,540.00
17,073.94
17,073.94
652,466.06
97.45%
Expense Total:
555,540.00
669,540.00
17,073.94
17,073.94
652,466.06
97.45%
Fund: 103 - Criminal Justice Surplus (Deficit):
-117,040.00
-281,040.00
30,302.56
30,302.56
311,342.56
110.78%
Fund: 104 - Special Investigative Unit
Revenue
00 - Revenues
0.00000364.04364.04364.040.00%
Revenue Total:
0.00
0.00
364.04
364.04
364.04
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
364.04
364.04
4,364.04
109.10%
Fund: 107 - Community Events
Revenue
00 - Revenues
102,200.00
102,200.00
14,270.16
14,270.16
-87,929.84
86.04%
Revenue Total:
102,200.00
102,200.00
14,270.16
14,270.16
-87,929.84
86.04%
Expense
07 - Administration
102,200.00
137,200.00
281.06
281.06
136,918.94
99.80%
3/17/2826 10:25:33 AM Page 13 of 17
Budget Report
For Fiscal: 2026 Period Ending: 01/31/2026
Variance
Original
Current
Period
Fiscal
Favorable
Percent
Department
Total Budget
Total Budget
Activity
Activity
(Unfavorable) Remaining
Expense Total:
102,200.00
137,200.00
281.06
281.06
136,918.94
99.80%
Fund: 107 - Community Events Surplus (Deficit):
0.00
-35,000.00
13,989.10
13,989.10
48,989.10
139.97%
Fund: 108 - Paths & Trails
Revenue
00 - Revenues
1,000.00
1,000.00
207.43
207.43
-792.57
79.26%
Revenue Total:
1,000.00
1,000.00
207.43
207.43
-792.57
79.26%
Fund: 108 - Paths & Trails Total:
1,000.00
1,000.00
207.43
207.43
-792.57
79.26%
Fund: 109 - Real Estate Excise Tax
Revenue
00 - Revenues
1,600,000.00
1,600,000.00
70,790.70
70,790.70
-1,529,209.30
95.58%
Revenue Total:
1,600,000.00
1,600,000.00
70,790.70
70,790.70
-1,529,209.30
95.58%
Expense
06 - Miscellaneous
1,245,400.00
1,245,400.00
1,929.72
1,929.72
1,243,470.28
99.85%
Expense Total:
1,245,400.00
1,245,400.00
1,929.72
1,929.72
1,243,470.28
99.85%
Fund: 109 - Real Estate Excise Tax Surplus (Deficit):
354,600.00
354,600.00
68,860.98
68,860.98
-285,739.02
80.58%
Fund: 111 - Impact Mitigation Fee
Revenue
00 - Revenues
3,668,462.00
3,668,462.00
193,900.67
193,900.67
-3,474,561.33
94.71%
Revenue Total:
3,668,462.00
3,668,462.00
193,900.67
193,900.67
-3,474,561.33
94.71%
Expense
06 - Miscellaneous
650,444.00
4,784,569.00
4,044.34
4,044.34
4,780,524.66
99.92%
Expense Total:
650,444.00
4,784,569.00
4,044.34
4,044.34
4,780,524.66
99.92%
Fund: 111- Impact Mitigation Fee Surplus (Deficit):
3,018,018.00
-1,116,107.00
189,856.33
189,856.33
1,305,963.33
117.01%
Fund: 206 - Bond Redemption Fund
Revenue
00 - Revenues
1,245,400.00
1,245,400.00
2,533.25
2,533.25
-1,242,866.75
99.80%
Revenue Total:
1,245,400.00
1,245,400.00
2,533.25
2,533.25
-1,242,866.75
99.80%
Expense
06 - Miscellaneous
1,000,400.00
1,000,400.00
0.00
0.00
1,000,400.00
100.00%
Expense Total:
1,000,400.00
1,000 400.00
0.00
0.00
1,000,400.00
100.00%
Fund: 206 - Bond Redemption Fund Surplus (Deficit):
245,000.00
245 000.00
2,533.25
2,533.25
-242,466.75
98.97%
Fund: 411 - Water Operating
Revenue
00 - Revenues
4,510,815.00
4,510,815.00
317,372.22
317,372.22
-4,193,442.78
92.96%
Revenue Total:
4,510,815.00
4,510,815.00
317,372.22
317,372.22
-4,193,442.78
92.96%
Expense
05 - Public Works
3,991,158.46
4,401,782.57
197,486.66
197,486.66
4,204,295.91
95.51%
06 - Miscellaneous
731,350.00
615,500.00
3,074.98
3,074.98
612,425.02
99.50%
Expense Total:
4,722,508.46
5,017,282.57
200,561.64
200,561.64
4,816,720.93
96.00%
Fund: 411- Water Operating Surplus (Deficit):
-211,693.46
-506,467.57
116,810.58
116,810.58
623,278.15
123.06%
Fund: 412 - Water Stabilization
Revenue
00 - Revenues
0.00
0.00
.,.
3,921.16
..................._
3,921.16
3,921.16
0.00%
Revenue Total:
0.00
0.00
3,921.16
3,921.16
3,921.16
0.00%
Fund: 412 - Water Stabilization Total:
0.00
0.00
3,921.16
3,921.16
3,921.16
0.00%
Fund: 414 -Water Debt Service
Revenue
00 - Revenues
1,366,600.00
1,451,200.00
4,300.80
4,300.80
-1,446,899.20
99.70%
Revenue Total:
1,366,600.00
1,451,200.00
4,300.80
4,300.80
-1,446,899.20
99.70%
Expense
06 - Miscellaneous
1,366,600.00
1,451,200.00
0.00
0.00
1,451,200.00
100.00%
3; 1'7/2O2 10:251 33 A Pag 1.4 of .;
Budget Report
For Fiscal: 2026 Period Ending: 01/31/2026
Variance
Original
Current
Period
Fiscal
Favorable
Percent
Department
Total Budget
Total Budget
Activity
Activity
(Unfavorable)
Remaining
Expense Total:
1,366,600.00
1,451,200.00
0.00
0.00
1,451,200.00
100.00%
Fund: 414 - Water Debt Service Surplus (Deficit):
0.00
0.00
4,300.80
4,300.80
4,300.80
0.00%
Fund: 421- Storm Drainage Utility
Revenue
00 - Revenues
3,195,900.00
3,891,000.00
305,216.06
305,216.06
-3,585,783.94
92.16%
Revenue Total:
3,195,900.00
3,891,000.00
305,216.06
305,216.06
-3,585,783.94
92.16%
Expense
05 - Public Works
2,441,355.10
2,782,237.50
126,731.41
126,731.41
2,655,506.09
95.44%
06 - Miscellaneous
521,700.00
1,037,442.00
8,545.00
8,545.00
1,028,897.00
99.18%
Expense Total:
2,963,055.10
3,819,679.50
135,276.41
135,276.41
3,684,403.09
96.46%
Fund: 421- Storm Drainage Utility Surplus (Deficit):
232,844.90
71,320.50
169,939.65
169,939.65
98,619.15
-138.28%
Fund: 422 - Storm Drainage Stabilization
Revenue
00 - Revenues
0.00
0.00
2,255.50
2,255.50
2,255.50
0.00%
Revenue Total:
0.00
0.00
2,255.50
2,255.50
2,255.50
0.00%
Fund: 422 - Storm Drainage Stabilization Total:
0.00
0.00
2,255.50
2,255.50
2,255.50
0.00%
Fund: 424 - Storm Drainage Debt Service
Revenue
00 - Revenues
221,700.00
221,700.00
8,977.11
8,977.11
-212,722.89
95.95%
Revenue Total:
221,700.00
221,700.00
8,977.11
8,977.11
-212,722.89
95.95%
Expense
06 - Miscellaneous
221,700.00
221,700.00
8,262.66
8,262.66
213,437.34
96.27%
Expense Total:
221,700.00
221,700.00
8,262.66
8,262.66
213,437.34
96.27%
Fund: 424 - Storm Drainage Debt Service Surplus (Deficit):
0.00
0.00
714.45
714.45
714.45
0.00%
Fund: 431- Sewer Operating
Revenue
00 - Revenues
6,372,750.00
6,372,750.00
534,060.38
534,060.38
-5,838,689.62
91.62%
Revenue Total:
6,372,750.00
6,372,750.00
534,060.38
534,060.38
-5,838,689.62
91.62%
Expense
05 - Public Works
6,111,255.10
6,438,082.30
385,822.82
385,822.82
6,052,259.48
94.01%
06 - Miscellaneous
651,475.00
735,944.00
2,592.43
2,592.43
733,351.57
99.65%
Expense Total:
6,762,730.10
7,174,026.30
388,415.25
388,415.25
6,785,611.05
94.59%
Fund: 431- Sewer Operating Surplus (Deficit):
-389,980.10
-801,276.30
145,645.13
145,645.13
946,921.43
118.18%
Fund: 432 - Sewer Stabilization
Revenue
00 - Revenues
0.00
0.00
5,701.98
5,701.98
5,701.98
0.00%
Revenue Total:
0.00
0.00
5,701.98
5,701.98
5,701.98
0.00%
Fund: 432 - Sewer Stabilization Total:
0.00
0.00
5,701.98
5,701.98
5,701.98
0.00%
Fund: 434 - Sewer Debt Service
Revenue
00 - Revenues
1,081,600.00
1,081,600.00
5,110.16
5,110.16
-1,076,489.84
99.53%
Revenue Total:
1,081,600.00
1,081,600.00
5,110.16
5,110.16
-1,076,489.84
99.53%
Expense
06 - Miscellaneous
1,081,600.00
1,081,600.00
0.00
0.00
1,081,600.00
100.00%
Expense Total:
1,081,600.00
1,081,600.00
0.00
0.00
1,081,600.00
100.00%
Fund: 434 - Sewer Debt Service Surplus (Deficit):
0.00
0.00
5,110.16
5,110.16
5,110.16
0.00%
Fund: 500 - Equipment Rental and Revolving
Revenue
00 - Revenues
1,974,100.00
2,515,905.00
117,538.54
117,538.54
-2,398,366.46
95.33%
Revenue Total:
1,974,100.00
2,515,905.00
117,538.54
117,538.54
-2,398,366.46
95.33%
Expense
10 - ER&R
1,218,500.00
1,780,105.00
116,139.36
116,139.36
1,663,965.64
93.48%
3/1 /2026 10:25:11 A Page 15 rf 11
Budget Report
For Fiscal: 2026 Period Ending: 01/31/2026
Variance
Original
Current
Period
Fiscal
Favorable Percent
Department Total Budget
Total Budget
Activity
Activity
(Unfavorable) Remaining
Expense Total: 1,218,500.00
1,780,105.00
116,139.36
116,139.36
1,663,965.64 93.48%
Fund: 500 - Equipment Rental and Revolving Surplus (Deficit): 755,600.00
735,800.00
1,399.18
1,399.18
-734,400.82 99.81%
Report Surplus (Deficit): 1,425,599.34
-6,049,131.66
668,218.99
668 218.99
6,717,3506S 111.05%
3/1 /2 26 10:23:33 AM P g! 16 of l i
Budget Report CAPITAL BUDGET For Fiscal: 2026 Period Ending: 12/31/2026
Group Summary
Variance
Original Current Period Fiscal Favorable Percent
Account Typ... Total Budget Total Budget Activity Activity (Unfavorable) Remaining
Fund: 302 - Capital Construction
Revenue
0.00
129,125.00
0.00
60,652.80
-68,472.20
53.03%
Expense
0.00
204,125.00
0.00
17,273.50
186,851.50
91.54%
Fund: 302 - Capital Construction Surplus (Deficit):
0.00
-75,000.00
0.00
43,379.30
118,379.30
157.84%
Fund: 304 - Street Capital Projects
Revenue
750,000.00
4,755,000.00
0.00
82,121.33
-4,672,878.67
98.27%
Expense
750,000.00
4,755,000.00
0.00
97,287.56
4,657,712.44
97.95%
Fund: 304 - Street Capital Projects Surplus (Deficit):
0.00
0.00
0.00
-15,166.23
-15,166.23
0.00%
Fund: 413 - Water Capital
Revenue
2,379,000.00
2,763,464.00
0.00
123,924.35
-2,639,539.65
95.52%
Expense
635,250.00
1,220,164.00
0.00
10,701.69
1,209,462.31
99.12%
Fund: 413 - Water Capital Surplus (Deficit):
1,743,750.00
1,543,300.00
0.00
113,222.66
-1,430,077.34
92.66%
Fund: 423 - Storm Drainage Capital Facil
Revenue
1,164,000.00
2,163,344.00
0.00
59,779.19
-2,103,564.81
97.24%
Expense
0.00
1,290,742.00
0.00
972.38
1,289,769.62
99.92%
Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit):
1,164,000.00
872,602.00
0.00
58,806.81
-813,795.19
93.26%
Fund: 433 - Sewer Capital
Revenue
2,616,000.00
2,700,469.00
0.00
235,759.15
-2,464,709.85
91.27%
Expense
430,125.00
514,594.00
0.00
6,279.70
508,314.30
98.78%
Fund: 433 - Sewer Capital Surplus (Deficit):
2,185,875.00
2,185,875.00
0.00
229,479.45
-1,956,395.55
89.50%
Report Surplus (Deficit):
5,093,625.00
4,526,777.00
0.00
429,721.99
-4,097,055.01
90.51%
3/7/2026 11:40:08 AM Page 3 of 4
CASH & INVESTMENTS
Detail Report
Date Range: 01/01/2026 - 01/31/2026
Fund Summary
Fund
Beginning Balance
Total Activity
Ending Balance
001 Current Expense
18,037,245.80
-93,548.01
17,943,697.79
002 - City Street Fund
6,195,371.30
-11,308.72
6,184,062.58
003 Stabilization Fund
3,506,220.11
11,163.44
3,517,383.55
103 - Criminal Justice
544,393.82
30,302.56
574,696.38
104 - Special Investigative Unit
109,530.14
364.04
109,894.18
107 - Community Events
600,243.05
13,989.10
614,232.15
108 - Paths & Trails
20,112.05
207.43
20,319.48
109 - Real Estate Excise Tax
6,743,034.36
68,860.98
6,811,895.34
111- Impact Mitigation Fee
14,444,086.97
189,856.33
14,633,943.30
206 - Bond Redemption Fund
790,088.64
2,533.25
792,621.89
302 - Capital Construction
346,808.11
4,354.41
351,162.52
304 - Street Capital Projects
813,015.15
76,147.27
889,162.42
401- Water -Sewer Utilities
0.00
0.00
0.00
403 - Water -Sewer Cumulative Reserve
0.00
0.00
0.00
411- Water Operating
3,586,597.80
116,810.58
3,703,408.38
412 - Water Stabilization
1,222,960.33
3,921.16
1,226,881.49
413 - Water Capital
13,861,133.46
43,258.33
13,904,391.79
414 - Water Debt Service
1,341,363.93
4,300.80
1,345,664.73
421- Storm Drainage Utility
3,363,420.93
169,939.65
3,533,360.58
422 - Storm Drainage Stabilization
703,461.30
2,255.50
705,716.80
423 - Storm Drainage Capital Facil
1,938,624.65
20,909.35
1,959,534.00
424 - Storm Drainage Debt Service
222,823.64
714.45
223,538.09
431- Sewer Operating
9,241,888.68
145,645.13
9,387,533.81
432 - Sewer Stabilization
1,778,375.71
5,701.98
1,784,077.69
433 - Sewer Capital
14,226,060.53
99,505.57
14,325,566.10
434 -Sewer Debt Service
1,593,794.03
5,110.16
1,598,904.19
500 - Equipment Rental and Revolving
5,174,731.28
1,399.18
5,176,130.46
631- Trust and Agency
63.00
10,068.65
10,131.65
632 - Wastewater Treatment Facil Fee
10,069,084.03
56,037.40
10,125,121.43
Grand Total:
120,474,532.80
978,499.97
121,453,032.77
3/17/2026 10: 00 7 AM Page 5 o€ 5