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2021.04 Monthly Budget ReportMONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: April 2021 OVERVIEW: The Finance Department is committed to providing clear information to the Mayor, Council, and staff regarding the budget status of the City. We have prepared the following reports to keep you up to date on the current budget status of the City. 1)Budget Report 2)Detail Fund Summary Report BUDGET REPORT: The Budget report will first provide Operational Funds and follow up with Capital Projects Funds. This report does not include beginning fund balance. This report is designed to provide a high-level view of each fund reviewing total revenues and expenses. The report does provide expense information by department. The goal of the City is to pay all current budget year expenses with current budget year revenues. We are not quite there yet, and this will show in the Surplus (Deficit) line at the end of each fund. We expect that future budget cycles will smooth out revenues and expenditures. The Budget Report provides information on current revenues and expenditures by fund including the following: •The original budgeted amount. •Current budget which would reflect any amendments that have been made. •Period activity which details the revenue and expense activity for the period in which the report was run. •Fiscal activity will provide the year-to-date expense and revenue amounts. •Variance Shows the difference between budgeted and actual. •Percent remaining is the amount still needed to reach the budgeted amount. CASH AND INVESTMENT FUND SUMMARY The Cash and Investment Fund Summary provides information on current total cash & investment balances by Fund. Page 1 of 10 POINTS OF INTEREST: Current Expense Fund 001 – The Current Expense Fund is used for the general governmental functions of the City. The 44.31% of budgeted revenues were received through April 2021. This is slightly higher than expected. The table provides budget versus actual (YTD) data by source of revenue. SALES TAX REVENUES SUMMARY • Total 2021 Budget: $5,235,000 • Total 2021 YTD Actuals: $2,065,412 • Year-to-Date Actual revenue collected is 20% higher when compared to Prior Year-to Date Actuals • Year-to-Date Actual revenue collected is 27.72% higher when compared to Year-to Date Budgeted The following tables provide additional sales tax information: Revenue Source 2021 Original Budget 2021 Current Budget 2021 YTD % of Budget Received Received March 2021 Property Tax 1,976,000 1,976,000 944,647 47.81%801,537 Sales Tax 5,235,000 5,235,000 2,065,412 39.45%456,673 Other Taxes 2,080,000 2,080,000 965,825 46.43%376,901 Total Taxes 9,291,000 9,291,000 3,975,884 42.79% 1,635,111 Licenses & Permits 480,300 480,300 172,617 35.94%33,503 Intergovernmental Revenue 626,600 626,600 296,116 47.26%27,186 Charges for Goods & Services 389,300 389,300 357,820 91.91%41,155 Fines & Penalties 163,300 163,300 62,328 38.17%16,005 Misc Revenues 177,000 177,000 66,176 37.39%13,943 Non-Revenues - - (782) 0.00%(177) Capital Contributions - - - 0.00%- REVENUE TOTALS 11,127,500 11,127,500 4,930,159 44.31%1,766,727 Current Expense Fund Revenues Table 2: provides current data for sales tax revenue collected Year-to-date. Table 1: shows revenue received by month over a three-year period. Page 2 of 10 Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111 The City’s Real Estate Excise Tax receipts fluctuate monthly. 2021 REET revenue is currently coming in significantly higher (150.57%) than the same period in prior years. April 2021 receipts are higher than April 2020 by 207.51%. The table below shows balances through April 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 shows 2021 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. As identified in this table all funding sources have been either budgeted or obligated and there currently is no surplus funding available for additional projects. Impact Fees received for April 2021 are as follows: o McCormick Woods Transportation $0 o Parks $1,622 o Transportation $9,953 REET revenues received in April: o REET 1 $89,422 o REET 2 $89,422 Capital Construction Fund 302 – The design of the McCormick Woods Splash Pad was completed by Land Expressions, LLC. Murray Smith value engineered the design to meet the project budget constraints and is working on completing the engineering to be ad ready. Rice Fergus Miller is currently working on the City Hall design. Street Capital Construction Fund 304 – The project closeout of Tremont is almost complete. TIB has accepted the project and the acceptance from WSDOT is in progress. Bay Street Pedestrian Path right of way efforts continue. A change order in the amount of $613,317 for the City’s right of way agent was approved by Council on 4/14/21. The City has contracted with Skillings Inc for Design and Right of Way Services for the Bethel-Lincoln Round-About project. Design for the project has begun. Impact Fees REET Recreation Reserve MW Transport Impact Parks Impact Bayside Plat SEPA Transportatio n REET 1 REET 2 Recreation Reserve (001) Admissions Tax Blue Berry Bethel (Fund 304) 2021-2022 Beginning Balance 785,820 255,009 326,495 944,142 1,625,464 1,641,128 118,202 - 2021-2022 Revenue Received*30,840 23,779 320 63,734 322,391 322,391 - 234,233 2021-2022 Expenses Budgeted (550,000) (115,000) - (500,000) (393,000) (1,198,200) (90,000) - 2021-2022 Obligated Expenses (266,491) (162,108) (326,495) (743,509) (1,710,500) (585,500) - - 2021-2022 Ending Balance 169 1,680 320 (235,632) (155,646) 179,819 28,202 234,233 *Revenue received includes interest earned Page 3 of 10 ENTERPRISE/UTILITY FUNDS: Water operation - Water operations budgeted revenue in the amount of $3,344,700 for 2021. Through April, the City has received $1,098,258 or ~32% of the budgeted revenues. Revenues for the water utility, in winter and spring, are typically lower with larger monthly revenues received during the warmer summer and fall months. Water Operations expended $905,132 through April representing ~ 22% of the 2021 budget. 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 2021 budget includes $1,206,500 for transfers. A transfer in the amount of $87,833 was recorded in April for the water stabilization fund. This value represents 1/3 of the fiscal year budgeted amount. Sewer operation - $5,418,800 is budgeted for Sewer Operational Revenues for 2021. Through the month of April $1,942,629 was received representing ~ 35% of the 2021 budgeted revenues. Sewer Operations expended $1,376,712 through April representing ~36% of the 2021 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 2021 budget includes $374,150 for transfers. In April, $143,843 was transferred out of operations. A transfer of $19,127 was recorded for McCormick Lift station and a transfer in the amount of $124,716 was recorded for the sewer stabilization fund. The transfer amount for stabilization represents 1/3 of the fiscal year budget. Storm Drainage operations -As of the end of April the Storm Drainage utility has received $656,585 or ~39% of its annual budgeted revenue. Storm Drainage Operations expended $502,455 through April representing ~23% of the 2021 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 2021 budget includes $342,150 for transfers in 2021. A transfer in the amount of $54,683 was recorded in April for the storm stabilization fund. This value represents 1/3 of the fiscal year budgeted amount. Page 4 of 10 Budget Report City of Port Orchard Group Summary For Fiscal: 2021 Period Ending: 04/30/2021 Fiscal AcƟvity Variance Favorable (Unfavorable) Period AcƟvityDepartment Current Total Budget Original Total Budget Percent Remaining Fund: 001 - Current Expense Revenue 00 - Revenues 4,930,159.411,766,726.7011,127,500.00 11,127,500.00 -6,197,340.59 55.69 % 4,930,159.411,766,726.7011,127,500.00 11,127,500.00 -6,197,340.59Revenue Total:55.69 % Expense 01 - Finance 250,269.0459,233.35845,484.17 845,484.17 595,215.13 70.40 % 02 - Court 165,436.7852,697.91745,605.24 745,605.24 580,168.46 77.81 % 03 - Law Enforcement 1,359,077.26436,465.285,087,610.55 5,087,610.55 3,728,533.29 73.29 % 04 - Community Development 629,356.51240,812.401,955,200.27 1,955,200.27 1,325,843.76 67.81 % 05 - Public Works 501,095.4475,905.231,503,800.42 1,503,800.42 1,002,704.98 66.68 % 06 - Miscellaneous 465,091.14265,091.14475,000.00 475,000.00 9,908.86 2.09 % 07 - Administration 476,033.0295,624.521,541,199.35 1,541,199.35 1,065,166.33 69.11 % 3,846,359.191,225,829.8312,153,900.00 12,153,900.00 8,307,540.81Expense Total:68.35 % 1,083,800.22540,896.87-1,026,400.00 -1,026,400.00 2,110,200.22Fund: 001 - Current Expense Surplus (Deficit):205.59 % Fund: 002 - City Street Fund Revenue 00 - Revenues 990,989.85732,329.442,080,700.00 2,080,700.00 -1,089,710.15 52.37 % 990,989.85732,329.442,080,700.00 2,080,700.00 -1,089,710.15Revenue Total:52.37 % Expense 05 - Public Works 463,102.66147,521.232,393,500.00 2,393,500.00 1,930,397.34 80.65 % 463,102.66147,521.232,393,500.00 2,393,500.00 1,930,397.34Expense Total:80.65 % 527,887.19584,808.21-312,800.00 -312,800.00 840,687.19Fund: 002 - City Street Fund Surplus (Deficit):268.76 % Fund: 003 - Stabilization Fund Revenue 00 - Revenues 200,902.42197.73200,000.00 200,000.00 902.42 0.45 % 200,902.42197.73200,000.00 200,000.00 902.42Revenue Total:0.45 % 200,902.42197.73200,000.00 200,000.00 902.42Fund: 003 - Stabilization Fund Total:0.45 % Fund: 103 - Criminal Justice Revenue 00 - Revenues 128,094.4637,466.78244,800.00 244,800.00 -116,705.54 47.67 % 128,094.4637,466.78244,800.00 244,800.00 -116,705.54Revenue Total:47.67 % Expense 03 - Law Enforcement 46,030.4714,677.88284,800.00 284,800.00 238,769.53 83.84 % 46,030.4714,677.88284,800.00 284,800.00 238,769.53Expense Total:83.84 % 82,063.9922,788.90-40,000.00 -40,000.00 122,063.99Fund: 103 - Criminal Justice Surplus (Deficit):305.16 % Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 321.8959.454,000.00 4,000.00 -3,678.11 91.95 % 321.8959.454,000.00 4,000.00 -3,678.11Revenue Total:91.95 % Expense 03 - Law Enforcement 48.1411.824,000.00 4,000.00 3,951.86 98.80 % 48.1411.824,000.00 4,000.00 3,951.86Expense Total:98.80 % 273.7547.630.00 0.00 273.75Fund: 104 - Special Investigative Unit Surplus (Deficit):0.00 % Fund: 107 - Community Events Revenue 00 - Revenues 26,839.566,454.84100,000.00 100,000.00 -73,160.44 73.16 % 26,839.566,454.84100,000.00 100,000.00 -73,160.44Revenue Total:73.16 % Operations________________________________________________________________________________________________ Page 5 of 10 Budget Report For Fiscal: 2021 Period Ending: 04/30/2021 Fiscal AcƟvity Variance Favorable (Unfavorable) Period AcƟvityDepartment Current Total Budget Original Total Budget Percent Remaining Expense 07 - Administration 7,554.664,060.49109,700.00 109,700.00 102,145.34 93.11 % 7,554.664,060.49109,700.00 109,700.00 102,145.34Expense Total:93.11 % 19,284.902,394.35-9,700.00 -9,700.00 28,984.90Fund: 107 - Community Events Surplus (Deficit):298.81 % Fund: 108 - Paths & Trails Revenue 00 - Revenues 342.7475.901,000.00 1,000.00 -657.26 65.73 % 342.7475.901,000.00 1,000.00 -657.26Revenue Total:65.73 % 342.7475.901,000.00 1,000.00 -657.26Fund: 108 - Paths & Trails Total:65.73 % Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 644,781.84179,898.551,377,400.00 1,377,400.00 -732,618.16 53.19 % 644,781.84179,898.551,377,400.00 1,377,400.00 -732,618.16Revenue Total:53.19 % Expense 06 - Miscellaneous 66,228.6633,352.961,292,900.00 1,292,900.00 1,226,671.34 94.88 % 66,228.6633,352.961,292,900.00 1,292,900.00 1,226,671.34Expense Total:94.88 % 578,553.18146,545.5984,500.00 84,500.00 494,053.18Fund: 109 - Real Estate Excise Tax Surplus (Deficit):-584.68 % Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 118,672.4712,074.55140,000.00 140,000.00 -21,327.53 15.23 % 118,672.4712,074.55140,000.00 140,000.00 -21,327.53Revenue Total:15.23 % Expense 05 - Public Works 28,111.2028,111.2050,000.00 50,000.00 21,888.80 43.78 % 06 - Miscellaneous 32,652.9732,652.97865,000.00 865,000.00 832,347.03 96.23 % 60,764.1760,764.17915,000.00 915,000.00 854,235.83Expense Total:93.36 % 57,908.30-48,689.62-775,000.00 -775,000.00 832,908.30Fund: 111 - Impact Mitigation Fee Surplus (Deficit):107.47 % Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 32,875.700.00299,900.00 299,900.00 -267,024.30 89.04 % 32,875.700.00299,900.00 299,900.00 -267,024.30Revenue Total:89.04 % Expense 06 - Miscellaneous 32,875.700.00299,900.00 299,900.00 267,024.30 89.04 % 32,875.700.00299,900.00 299,900.00 267,024.30Expense Total:89.04 % 0.000.000.00 0.00 0.00Fund: 206 - Bond Redemption Fund Surplus (Deficit):0.00 % Fund: 411 - Water Operating Revenue 00 - Revenues 1,098,258.22273,317.703,344,700.00 3,344,700.00 -2,246,441.78 67.16 % 1,098,258.22273,317.703,344,700.00 3,344,700.00 -2,246,441.78Revenue Total:67.16 % Expense 05 - Public Works 814,899.23197,870.222,889,600.00 2,889,600.00 2,074,700.77 71.80 % 06 - Miscellaneous 90,233.0087,833.001,206,500.00 1,206,500.00 1,116,267.00 92.52 % 905,132.23285,703.224,096,100.00 4,096,100.00 3,190,967.77Expense Total:77.90 % 193,125.99-12,385.52-751,400.00 -751,400.00 944,525.99Fund: 411 - Water Operating Surplus (Deficit):125.70 % Fund: 412 - Water Stabilization Revenue 00 - Revenues 87,991.0587,866.11263,500.00 263,500.00 -175,508.95 66.61 % 87,991.0587,866.11263,500.00 263,500.00 -175,508.95Revenue Total:66.61 % 87,991.0587,866.11263,500.00 263,500.00 -175,508.95Fund: 412 - Water Stabilization Total:66.61 % Fund: 414 - Water Debt Service Revenue 00 - Revenues 2,925.002,925.00485,125.00 485,125.00 -482,200.00 99.40 % 2,925.002,925.00485,125.00 485,125.00 -482,200.00Revenue Total:99.40 % Page 6 of 10 Budget Report For Fiscal: 2021 Period Ending: 04/30/2021 Fiscal AcƟvity Variance Favorable (Unfavorable) Period AcƟvityDepartment Current Total Budget Original Total Budget Percent Remaining Expense 06 - Miscellaneous 2,925.002,925.00485,125.00 485,125.00 482,200.00 99.40 % 2,925.002,925.00485,125.00 485,125.00 482,200.00Expense Total:99.40 % 0.000.000.00 0.00 0.00Fund: 414 - Water Debt Service Surplus (Deficit):0.00 % Fund: 421 - Storm Drainage Utility Revenue 00 - Revenues 656,584.49147,297.871,652,100.00 1,652,100.00 -995,515.51 60.26 % 656,584.49147,297.871,652,100.00 1,652,100.00 -995,515.51Revenue Total:60.26 % Expense 05 - Public Works 421,807.46171,050.161,773,850.00 1,773,850.00 1,352,042.54 76.22 % 06 - Miscellaneous 80,647.9654,683.00342,150.00 342,150.00 261,502.04 76.43 % 502,455.42225,733.162,116,000.00 2,116,000.00 1,613,544.58Expense Total:76.25 % 154,129.07-78,435.29-463,900.00 -463,900.00 618,029.07Fund: 421 - Storm Drainage Utility Surplus (Deficit):133.22 % Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 54,755.2554,698.17164,000.00 164,000.00 -109,244.75 66.61 % 54,755.2554,698.17164,000.00 164,000.00 -109,244.75Revenue Total:66.61 % 54,755.2554,698.17164,000.00 164,000.00 -109,244.75Fund: 422 - Storm Drainage Stabilization Total:66.61 % Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 25,964.960.00178,100.00 178,100.00 -152,135.04 85.42 % 25,964.960.00178,100.00 178,100.00 -152,135.04Revenue Total:85.42 % Expense 06 - Miscellaneous 25,964.960.00178,100.00 178,100.00 152,135.04 85.42 % 25,964.960.00178,100.00 178,100.00 152,135.04Expense Total:85.42 % 0.000.000.00 0.00 0.00Fund: 424 - Storm Drainage Debt Service Surplus (Deficit):0.00 % Fund: 431 - Sewer Operating Revenue 00 - Revenues 1,942,629.10527,118.355,418,800.00 5,418,800.00 -3,476,170.90 64.15 % 1,942,629.10527,118.355,418,800.00 5,418,800.00 -3,476,170.90Revenue Total:64.15 % Expense 05 - Public Works 1,376,711.97296,541.373,901,150.00 3,901,150.00 2,524,438.03 64.71 % 06 - Miscellaneous 143,843.22143,843.22374,150.00 374,150.00 230,306.78 61.55 % 1,520,555.19440,384.594,275,300.00 4,275,300.00 2,754,744.81Expense Total:64.43 % 422,073.9186,733.761,143,500.00 1,143,500.00 -721,426.09Fund: 431 - Sewer Operating Surplus (Deficit):63.09 % Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 124,962.93124,767.69374,150.00 374,150.00 -249,187.07 66.60 % 124,962.93124,767.69374,150.00 374,150.00 -249,187.07Revenue Total:66.60 % 124,962.93124,767.69374,150.00 374,150.00 -249,187.07Fund: 432 - Sewer Stabilization Total:66.60 % Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 0.000.00275,000.00 275,000.00 -275,000.00 100.00 % 0.000.00275,000.00 275,000.00 -275,000.00Revenue Total:100.00 % 0.000.00275,000.00 275,000.00 -275,000.00Fund: 434 - Sewer Debt Service Total:100.00 % Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 116,902.6227,620.71671,500.00 671,500.00 -554,597.38 82.59 % 116,902.6227,620.71671,500.00 671,500.00 -554,597.38Revenue Total:82.59 % Expense 10 - ER&R 110,045.9625,168.57977,000.00 977,000.00 866,954.04 88.74 % Page 7 of 10 Budget Report For Fiscal: 2021 Period Ending: 04/30/2021 Fiscal AcƟvity Variance Favorable (Unfavorable) Period AcƟvityDepartment Current Total Budget Original Total Budget Percent Remaining 110,045.9625,168.57977,000.00 977,000.00 866,954.04Expense Total:88.74 % 6,856.662,452.14-305,500.00 -305,500.00 312,356.66Fund: 500 - Equipment Rental and Revolving Surplus (Deficit):102.24 % Report Surplus (Deficit):1,514,762.62 3,594,911.55-1,179,050.00 -1,179,050.00 4,773,961.55 404.90 % Page 8 of 10 Budget Report City of Port Orchard Group Summary For Fiscal: 2021 Period Ending: 04/30/2021 Fiscal AcƟvity Variance Favorable (Unfavorable) Period AcƟvityAccount Type Current Total Budget Original Total Budget Percent Remaining Fund: 302 - Capital Construction Revenue 55,953.1055,883.90620,000.00 620,000.00 -564,046.90 90.98 % Expense 70,868.5318,225.82405,000.00 405,000.00 334,131.47 82.50 % -14,915.4337,658.08215,000.00 215,000.00 -229,915.43Fund: 302 - Capital Construction Surplus (Deficit):106.94 % Fund: 304 - Street Capital Projects Revenue 701,023.34234,039.253,638,100.00 3,638,100.00 -2,937,076.66 80.73 % Expense 37,215.661,623.312,956,100.00 2,956,100.00 2,918,884.34 98.74 % 663,807.68232,415.94682,000.00 682,000.00 -18,192.32Fund: 304 - Street Capital Projects Surplus (Deficit):2.67 % Fund: 413 - Water Capital Revenue 1,556,433.0312,007.835,995,100.00 5,995,100.00 -4,438,666.97 74.04 % Expense 267,372.1862,188.003,012,200.00 3,012,200.00 2,744,827.82 91.12 % 1,289,060.85-50,180.172,982,900.00 2,982,900.00 -1,693,839.15Fund: 413 - Water Capital Surplus (Deficit):56.78 % Fund: 423 - Storm Drainage Capital Facil Revenue 38.198.3130,100.00 30,100.00 -30,061.81 99.87 % 38.198.3130,100.00 30,100.00 -30,061.81Fund: 423 - Storm Drainage Capital Facil Total:99.87 % Fund: 433 - Sewer Capital Revenue 378,009.01130,414.703,311,300.00 3,311,300.00 -2,933,290.99 88.58 % Expense 142,303.2051,063.221,999,300.00 1,999,300.00 1,856,996.80 92.88 % 235,705.8179,351.481,312,000.00 1,312,000.00 -1,076,294.19Fund: 433 - Sewer Capital Surplus (Deficit):82.03 % Report Surplus (Deficit):299,253.64 2,173,697.105,222,000.00 5,222,000.00 -3,048,302.90 58.37 % Capital Projects ________________________________________________________________________________________________ Page 9 of 10 Detail Report Date Range: 04/01/2021 - 04/30/2021 Fund Summary Ending BalanceBeginning BalanceFund Total Activity 001 - Current Expense 7,484,784.17 8,023,612.04538,827.87 002 - City Street Fund 1,422,423.79 2,007,178.20584,754.41 003 - Stabilization Fund 2,334,391.74 2,334,589.47197.73 103 - Criminal Justice 436,882.96 459,671.8622,788.90 104 - Special Investigative Unit 97,023.01 97,070.6447.63 107 - Community Events 228,892.56 231,286.912,394.35 108 - Paths & Trails 11,363.29 11,439.1975.90 109 - Real Estate Excise Tax 3,698,599.46 3,845,145.05146,545.59 111 - Impact Mitigation Fee 2,418,064.42 2,369,374.80-48,689.62 206 - Bond Redemption Fund 0.00 0.000.00 302 - Capital Construction 186,133.76 223,791.8437,658.08 304 - Street Capital Projects 2,163,906.83 2,396,322.77232,415.94 401 - Water-Sewer Utilities 0.00 0.000.00 403 - Water-Sewer Cumulative Reserve 0.00 0.000.00 411 - Water Operating 3,210,131.32 3,197,588.50-12,542.82 412 - Water Stabilization 392,085.82 479,951.9387,866.11 413 - Water Capital 2,721,594.99 2,671,414.82-50,180.17 414 - Water Debt Service 0.00 0.000.00 421 - Storm Drainage Utility 2,265,745.47 2,187,148.77-78,596.70 422 - Storm Drainage Stabilization 179,137.70 233,835.8754,698.17 423 - Storm Drainage Capital Facil 99,142.83 99,151.148.31 424 - Storm Drainage Debt Service 0.00 0.000.00 431 - Sewer Operating 3,209,098.76 3,295,675.2386,576.47 432 - Sewer Stabilization 612,785.91 737,553.60124,767.69 433 - Sewer Capital 2,525,404.16 2,604,755.6479,351.48 434 - Sewer Debt Service 0.00 0.000.00 500 - Equipment Rental and Revolving 3,497,634.44 3,500,086.582,452.14 631 - Trust and Agency 16,524.72 13,363.75-3,160.97 632 - Wastewater Treatment Facil Fee 2,980,957.41 3,028,210.3247,252.91 Grand Total:42,192,709.52 44,048,218.921,855,509.40 _____________________________________________________________________________________________________________________________ Cash & Investment Page 10 of 10