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2020.10 Monthly Budget Report MONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Council members From: Noah Crocker, Finance Director Period: October 2020 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. POINTS OF INTEREST: Current Expense Fund 001 – The Current Expense Fund is used for the general governmental functions of the City. The revenues received through October 2020 are trending above budgeted at 98.80%. The effects of the COVID19 pandemic had little effect on October Current Expense Fund revenues. At the current pace, we anticipate receiving more revenue than budgeted for 2020. The table provides budget versus actual (YTD) data by source of revenue. The table also shows revenue received for the month of September. SALES TAX REVENUES SUMMARY • Total 2020 Budget: $5,085,000 • Total 2020 YTD Actuals: $4,694,493 • Year-to-Date Actual revenue collected is 11.37% higher when compared to Year-to Date Budgeted • Year-to-Date Actual revenue collected is 6.10% higher when compared to Prior Year-to Date Actuals The following tables provide additional sales tax information. Table 1: shows revenue received by month over a three-year period. Revenue Source 2020 Original Budget 2020 Current Budget 2020 YTD % of Budget Received Received October 2020 Property Tax 1,900,000 1,900,000 1,801,235 94.80%722,324 Sales Tax 5,085,000 5,085,000 4,694,493 92.32%511,099 Other Taxes 2,125,000 2,125,000 1,942,203 91.40%262,530 Total Taxes 9,110,000 9,110,000 8,437,931 92.62%1,495,954 Licenses & Permits 405,300 405,300 579,083 142.88%42,225 Intergovernmental Revenue 226,700 226,700 499,013 220.12%278,767 Charges for Goods & Services 444,800 444,800 517,774 116.41%40,042 Fines & Penalties 179,700 179,700 144,797 80.58%12,758 Misc Revenues 173,800 173,800 213,624 122.91%18,348 Non-Revenues - - 16,200 0.00%(4,446) Capital Contributions - - 5,000 0.00%- REVENUE TOTALS 10,540,300 10,540,300 10,413,421 98.80%1,883,647 Current Expense Fund Revenues Real Estate Excise Tax (REET) Fund 109 and Impact Mitigation Fee Fund 111 Real Estate Excise Tax receipts fluctuate monthly but are currently trending up through October 2020 at 5.96% higher than revenue received at the same time-period for 2019. REET continues to come in above what was projected for the 2020 budget year. The table below shows biennial balances through October 2020 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 2019 beginning fund balances, biennial revenue received, 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. This table includes project cost revisions which were approved as part of the mid biennial review amendment Ordinance # 044-19, adopted by Council on October 22, 2019. Impact Fees received for the October 2020 are as follows: McCormick Woods Transportation $3,939.14, Parks $3,601.00, Transportation $7,396.66. REET revenues received in September: REET 1 received $91,833.41, REET 2 received $91,833.41. Impact Fees REET Recreation Reserve MW Transport Impact Parks Impact Bayside Plat SEPA Transportation REET 1 REET 2 Recreation Reserve (001) Admissions 2019-2020 Beginning Balance 536,834 44,266 316,474 542,494 688,136 1,321,810 54,930 2019-2020 Revenue Received*311,063 243,601 6,326 655,591 1,013,738 1,013,774 63,182 2019-2020 Expenses Budgeted (98,353) (100,000) (313,285) (365,000) (162,914) (1,472,517) (25,000) 2019-2020 Obligated Expenses - - - - (458,000) - - 2019-2020 Ending Balance 749,544 187,866 9,515 833,085 1,080,960 863,067 93,112 *Revenue received includes interest earned Table 2: provides current data for sales tax revenue collected Year-to-date. Capital Construction Fund 302 – The City awarded the design of the McCormick Woods Splash Pad to Land Expressions, LLC. (C-056-20). Per the contract the design work is expected to be completed by October 31, 2020. Street Capital Construction Fund 304 – Public Works is continuing to work towards final close out of the Tremont Widening Project. Bay Street Pedestrian Path Right of Way efforts are ongoing. – No change ENTERPRISE/UTILITY FUNDS: Water operation - Water operations budgeted revenues in the amount of $3,353,200 for 2020. Through October the City has received 87.4% of the annual 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. Revenues received in October are for the August- September cycle. Operational expenses through the end of October are at 51.06% of the annual budgeted amount for 2020. Leaving a remaining budget of 48.94%. The water operational expense budget also includes transfers which have not yet been executed. The City manages its transfers according to when the anticipated expenses are to occur in the Water Capital Project, Debt or ER&R fund. Thus, there are currently approximately $1.475 million of transfers budgeted in 2019-2020 which have not occurred yet. Sewer operation - Sewer Operational Revenues received for the period ending October 2020 are trending at 85.85% of the annual budgeted revenue. Operational Sewer expenses are at 53.95% for the period ending October 2020 leaving 46.05% of available annual budget authority to be used in the remaining months of 2020. The sewer operational expense budget also includes transfers which have not yet been executed. The City manages its transfers according to when the anticipated expenses are to occur in the Sewer Capital Project, Debt or ER&R fund. There are currently approximately $2.217 million of transfers budgeted in 2019-2020 which have not occurred yet. - 100,000 200,000 300,000 400,000 500,000 600,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sewer Service Payments Sewer 2019 Sewer 2020 Storm Drainage operations -As of October the Storm Drainage utility has received 92.8% of its annual budgeted revenue. Trending slightly higher than projected. Expenses through October for the Storm Drainage Operations Fund are at 74.25%, leaving 25.75% remaining budget authority through the end of the year. The storm drainage operational expense budget also includes transfers which have not yet been executed. The City manages its transfers according to when the anticipated expenses are to occur in the Storm Drainage Capital Project, Debt or ER&R fund. Thus, there is currently approximately $10,199.82 of transfers budgeted in 2019-2020 which have not occurred yet. - 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Storm Drainage Payments Storm 2019 Storm 2020 11/17/2020 8:37:23 AM Page 1 of 5 Budget Report City of Port Orchard Group Summary For Fiscal: 2020 Period Ending: 10/31/2020 Fiscal AcƟvity Variance Favorable (Unfavorable) Period AcƟvityDepartment Current Total Budget Original Total Budget Percent Remaining Fund: 001 - Current Expense Revenue 00 - Revenues 10,413,421.131,883,647.4410,540,300.00 10,540,300.00 -126,878.87 1.20 % 10,413,421.131,883,647.4410,540,300.00 10,540,300.00 -126,878.87Revenue Total:1.20 % Expense 01 - Finance 747,435.15102,972.23872,500.00 872,500.00 125,064.85 14.33 % 02 - Court 420,116.2753,484.54709,600.00 722,141.00 302,024.73 41.82 % 03 - Law Enforcement 3,439,075.55412,475.225,368,387.00 5,268,387.00 1,829,311.45 34.72 % 04 - Community Development 1,251,529.78176,061.191,435,917.00 1,641,917.00 390,387.22 23.78 % 05 - Public Works 934,051.5072,864.561,126,771.00 1,226,771.00 292,719.50 23.86 % 06 - Miscellaneous 1,762.500.00350,000.00 1,211,853.00 1,210,090.50 99.85 % 07 - Administration 997,583.20122,926.281,521,018.00 1,191,018.00 193,434.80 16.24 % 7,791,553.95940,784.0211,384,193.00 12,134,587.00 4,343,033.05Expense Total:35.79 % 2,621,867.18942,863.42-843,893.00 -1,594,287.00 4,216,154.18Fund: 001 - Current Expense Surplus (Deficit):264.45 % Fund: 002 - City Street Fund Revenue 00 - Revenues 1,418,558.06440,623.411,634,000.00 1,904,000.00 -485,441.94 25.50 % 1,418,558.06440,623.411,634,000.00 1,904,000.00 -485,441.94Revenue Total:25.50 % Expense 05 - Public Works 1,013,831.82126,746.491,683,871.00 1,748,871.00 735,039.18 42.03 % 1,013,831.82126,746.491,683,871.00 1,748,871.00 735,039.18Expense Total:42.03 % 404,726.24313,876.92-49,871.00 155,129.00 249,597.24Fund: 002 - City Street Fund Surplus (Deficit):-160.90 % Fund: 003 - Stabilization Fund Revenue 00 - Revenues 7,632.64216.81200,000.00 766,853.00 -759,220.36 99.00 % 7,632.64216.81200,000.00 766,853.00 -759,220.36Revenue Total:99.00 % 7,632.64216.81200,000.00 766,853.00 -759,220.36Fund: 003 - Stabilization Fund Total:99.00 % Fund: 103 - Criminal Justice Revenue 00 - Revenues 280,244.3939,804.52244,700.00 244,700.00 35,544.39 14.53 % 280,244.3939,804.52244,700.00 244,700.00 35,544.39Revenue Total:14.53 % Expense 03 - Law Enforcement 121,412.8515,648.84325,686.00 325,686.00 204,273.15 62.72 % 121,412.8515,648.84325,686.00 325,686.00 204,273.15Expense Total:62.72 % 158,831.5424,155.68-80,986.00 -80,986.00 239,817.54Fund: 103 - Criminal Justice Surplus (Deficit):296.12 % Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 4,203.79225.624,000.00 4,000.00 203.79 5.09 % 4,203.79225.624,000.00 4,000.00 203.79Revenue Total:5.09 % Expense 03 - Law Enforcement 1,669.6011.502,200.00 3,436.00 1,766.40 51.41 % 1,669.6011.502,200.00 3,436.00 1,766.40Expense Total:51.41 % 2,534.19214.121,800.00 564.00 1,970.19Fund: 104 - Special Investigative Unit Surplus (Deficit):-349.32 % Fund: 107 - Community Events Revenue 00 - Revenues 84,791.2112,362.73100,000.00 100,000.00 -15,208.79 15.21 % 84,791.2112,362.73100,000.00 100,000.00 -15,208.79Revenue Total:15.21 % OPERATING BUDGET REPORT Budget Report For Fiscal: 2020 Period Ending: 10/31/2020 11/17/2020 8:37:23 AM Page 2 of 5 Fiscal AcƟvity Variance Favorable (Unfavorable) Period AcƟvityDepartment Current Total Budget Original Total Budget Percent Remaining Expense 01 - Finance 0.000.002,500.00 2,500.00 2,500.00 100.00 % 07 - Administration 18,704.741,854.52109,700.00 109,700.00 90,995.26 82.95 % 18,704.741,854.52112,200.00 112,200.00 93,495.26Expense Total: 83.33 % 66,086.4710,508.21-12,200.00 -12,200.00 78,286.47Fund: 107 - Community Events Surplus (Deficit): 641.69 % Fund: 108 - Paths & Trails Revenue 00 - Revenues 965.26123.901,000.00 1,000.00 -34.74 3.47 % 965.26123.901,000.00 1,000.00 -34.74Revenue Total: 3.47 % 965.26123.901,000.00 1,000.00 -34.74Fund: 108 - Paths & Trails Total: 3.47 % Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 920,808.48184,964.26700,000.00 700,000.00 220,808.48 31.54 % 920,808.48184,964.26700,000.00 700,000.00 220,808.48Revenue Total: 31.54 % Expense 06 - Miscellaneous 298,006.140.000.00 977,600.00 679,593.86 69.52 % 298,006.140.000.00 977,600.00 679,593.86Expense Total: 69.52 % 622,802.34184,964.26700,000.00 -277,600.00 900,402.34Fund: 109 - Real Estate Excise Tax Surplus (Deficit): 324.35 % Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 844,680.7915,669.02140,000.00 140,000.00 704,680.79 503.34 % 844,680.7915,669.02140,000.00 140,000.00 704,680.79Revenue Total: 503.34 % Expense 05 - Public Works 47,310.010.000.00 55,000.00 7,689.99 13.98 % 06 - Miscellaneous 0.000.00150,000.00 778,285.00 778,285.00 100.00 % 47,310.010.00150,000.00 833,285.00 785,974.99Expense Total: 94.32 % 797,370.7815,669.02-10,000.00 -693,285.00 1,490,655.78Fund: 111 - Impact Mitigation Fee Surplus (Deficit): 215.01 % Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 298,006.140.000.00 298,006.00 0.14 0.00 % 298,006.140.000.00 298,006.00 0.14Revenue Total: 0.00 % Expense 06 - Miscellaneous 298,006.140.00298,007.00 298,007.00 0.86 0.00 % 298,006.140.00298,007.00 298,007.00 0.86Expense Total: 0.00 % 0.000.00-298,007.00 -1.00 1.00Fund: 206 - Bond Redemption Fund Surplus (Deficit): 100.00 % Fund: 411 - Water Operating Revenue 00 - Revenues 2,930,681.98431,183.143,353,200.00 3,353,200.00 -422,518.02 12.60 % 2,930,681.98431,183.143,353,200.00 3,353,200.00 -422,518.02Revenue Total: 12.60 % Expense 05 - Public Works 1,905,170.46287,238.732,258,138.00 2,258,138.00 352,967.54 15.63 % 06 - Miscellaneous 2,400.000.00527,500.00 1,477,500.00 1,475,100.00 99.84 % 1,907,570.46287,238.732,785,638.00 3,735,638.00 1,828,067.54Expense Total: 48.94 % 1,023,111.52143,944.41567,562.00 -382,438.00 1,405,549.52Fund: 411 - Water Operating Surplus (Deficit): 367.52 % Fund: 412 - Water Stabilization Revenue 00 - Revenues 619.4416.15290,000.00 290,000.00 -289,380.56 99.79 % 619.4416.15290,000.00 290,000.00 -289,380.56Revenue Total: 99.79 % 619.4416.15290,000.00 290,000.00 -289,380.56Fund: 412 - Water Stabilization Total: 99.79 % Budget Report For Fiscal: 2020 Period Ending: 10/31/2020 11/17/2020 8:37:23 AM Page 3 of 5 Fiscal AcƟvity Variance Favorable (Unfavorable) Period AcƟvityDepartment Current Total Budget Original Total Budget Percent Remaining Fund: 414 - Water Debt Service Revenue 00 - Revenues 22,475.007,425.0050,000.00 50,000.00 -27,525.00 55.05 % 22,475.007,425.0050,000.00 50,000.00 -27,525.00Revenue Total: 55.05 % Expense 06 - Miscellaneous 22,475.007,425.0050,000.00 50,000.00 27,525.00 55.05 % 22,475.007,425.0050,000.00 50,000.00 27,525.00Expense Total: 55.05 % 0.000.000.00 0.00 0.00Fund: 414 - Water Debt Service Surplus (Deficit): 0.00 % Fund: 421 - Storm Drainage Utility Revenue 00 - Revenues 1,521,375.60142,079.921,639,500.00 1,639,500.00 -118,124.40 7.20 % 1,521,375.60142,079.921,639,500.00 1,639,500.00 -118,124.40Revenue Total: 7.20 % Expense 05 - Public Works 875,884.20130,610.101,202,066.00 1,230,766.00 354,881.80 28.83 % 06 - Miscellaneous 176,990.180.00215,890.00 187,190.00 10,199.82 5.45 % 1,052,874.38130,610.101,417,956.00 1,417,956.00 365,081.62Expense Total: 25.75 % 468,501.2211,469.82221,544.00 221,544.00 246,957.22Fund: 421 - Storm Drainage Utility Surplus (Deficit): -111.47 % Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 1,026.3826.7510,200.00 10,200.00 -9,173.62 89.94 % 1,026.3826.7510,200.00 10,200.00 -9,173.62Revenue Total: 89.94 % 1,026.3826.7510,200.00 10,200.00 -9,173.62Fund: 422 - Storm Drainage Stabilization Total: 89.94 % Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 176,990.180.00176,990.00 176,990.00 0.18 0.00 % 176,990.180.00176,990.00 176,990.00 0.18Revenue Total: 0.00 % Expense 06 - Miscellaneous 176,990.180.00176,990.00 176,990.00 -0.18 0.00 % 176,990.180.00176,990.00 176,990.00 -0.18Expense Total: 0.00 % 0.000.000.00 0.00 0.00Fund: 424 - Storm Drainage Debt Service Surplus (Deficit): 0.00 % Fund: 431 - Sewer Operating Revenue 00 - Revenues 4,659,505.18519,361.605,427,400.00 5,427,400.00 -767,894.82 14.15 % 4,659,505.18519,361.605,427,400.00 5,427,400.00 -767,894.82Revenue Total: 14.15 % Expense 05 - Public Works 2,776,295.17336,711.943,773,488.00 3,811,388.00 1,035,092.83 27.16 % 06 - Miscellaneous 0.000.00856,300.00 2,217,129.00 2,217,129.00 100.00 % 2,776,295.17336,711.944,629,788.00 6,028,517.00 3,252,221.83Expense Total: 53.95 % 1,883,210.01182,649.66797,612.00 -601,117.00 2,484,327.01Fund: 431 - Sewer Operating Surplus (Deficit): 413.29 % Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 2,306.7770.8418,400.00 165,475.00 -163,168.23 98.61 % 2,306.7770.8418,400.00 165,475.00 -163,168.23Revenue Total: 98.61 % 2,306.7770.8418,400.00 165,475.00 -163,168.23Fund: 432 - Sewer Stabilization Total: 98.61 % Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 280,874.5924,903.26753,402.00 732,697.00 -451,822.41 61.67 % 280,874.5924,903.26753,402.00 732,697.00 -451,822.41Revenue Total: 61.67 % Expense 10 - ER&R 997,247.8524,247.47370,857.00 1,128,357.00 131,109.15 11.62 % Budget Report For Fiscal: 2020 Period Ending: 10/31/2020 11/17/2020 8:37:23 AM Page 4 of 5 Fiscal AcƟvity Variance Favorable (Unfavorable) Period AcƟvityDepartment Current Total Budget Original Total Budget Percent Remaining 997,247.8524,247.47370,857.00 1,128,357.00 131,109.15Expense Total: 11.62 % -716,373.26655.79382,545.00 -395,660.00 -320,713.26Fund: 500 - Equipment Rental and Revolving Surplus (Deficit): -81.06 % Report Surplus (Deficit): 1,831,425.76 7,345,218.721,895,706.00 -2,426,809.00 9,772,027.72 402.67 % 11/17/2020 8:39:16 AM Page 1 of 2 Budget Report City of Port Orchard Group Summary For Fiscal: 2020 Period Ending: 10/31/2020 Fiscal AcƟvity Variance Favorable (Unfavorable) Period AcƟvityAccount Type Current Total Budget Original Total Budget Percent Remaining Fund: 302 - Capital Construction Revenue 16,045.2135.160.00 127,263.00 -111,217.79 87.39 % Expense 100,761.503,993.75318,000.00 436,215.00 335,453.50 76.90 % -84,716.29-3,958.59-318,000.00 -308,952.00 224,235.71Fund: 302 - Capital Construction Surplus (Deficit):72.58 % Fund: 304 - Street Capital Projects Revenue 467,266.84403.29150,000.00 1,832,813.00 -1,365,546.16 74.51 % Expense 424,883.8079,878.09592,594.00 4,224,245.00 3,799,361.20 89.94 % 42,383.04-79,474.80-442,594.00 -2,391,432.00 2,433,815.04Fund: 304 - Street Capital Projects Surplus (Deficit):101.77 % Fund: 413 - Water Capital Revenue 2,297,417.756,323.072,562,500.00 3,512,500.00 -1,215,082.25 34.59 % Expense 1,996,323.52126,943.114,480,500.00 4,495,444.00 2,499,120.48 55.59 % 301,094.23-120,620.04-1,918,000.00 -982,944.00 1,284,038.23Fund: 413 - Water Capital Surplus (Deficit):130.63 % Fund: 423 - Storm Drainage Capital Facil Revenue 3,061.4479.800.00 1,348.00 1,713.44 127.11 % Expense 0.000.00501,640.00 623,874.00 623,874.00 100.00 % 3,061.4479.80-501,640.00 -622,526.00 625,587.44Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit):100.49 % Fund: 433 - Sewer Capital Revenue 1,308,917.5617,752.712,155,000.00 3,406,654.00 -2,097,736.44 61.58 % Expense 2,829,120.43371,031.463,772,400.00 4,973,883.00 2,144,762.57 43.12 % -1,520,202.87-353,278.75-1,617,400.00 -1,567,229.00 47,026.13Fund: 433 - Sewer Capital Surplus (Deficit):3.00 % Report Surplus (Deficit):-557,252.38 -1,258,380.45-4,797,634.00 -5,873,083.00 4,614,702.55 78.57 % CAPITAL BUDGET REPORT Detail Report Date Range: 10/01/2020 - 10/31/2020 11/17/2020 8:31:25 AM Page 5 of 5 Fund Summary Ending BalanceBeginning BalanceFund Total Activity 001 - Current Expense 6,984,648.97 7,927,512.39942,863.42 002 - City Street Fund 901,475.75 1,215,352.67313,876.92 003 - Stabilization Fund 1,366,147.69 1,366,364.50216.81 103 - Criminal Justice 484,952.72 509,108.4024,155.68 104 - Special Investigative Unit 96,124.60 96,338.72214.12 107 - Community Events 207,450.71 217,958.9210,508.21 108 - Paths & Trails 10,759.53 10,883.43123.90 109 - Real Estate Excise Tax 2,894,394.93 3,079,359.19184,964.26 111 - Impact Mitigation Fee 2,542,627.10 2,558,296.1215,669.02 206 - Bond Redemption Fund 0.00 0.000.00 302 - Capital Construction 220,333.53 216,374.94-3,958.59 304 - Street Capital Projects 2,589,804.16 2,510,329.36-79,474.80 401 - Water-Sewer Utilities 0.00 0.000.00 403 - Water-Sewer Cumulative Reserve 0.00 0.000.00 411 - Water Operating 3,077,553.93 3,221,498.34143,944.41 412 - Water Stabilization 101,877.91 101,894.0616.15 413 - Water Capital 2,786,285.81 2,665,665.77-120,620.04 414 - Water Debt Service 0.00 0.000.00 421 - Storm Drainage Utility 1,993,320.06 2,004,789.8811,469.82 422 - Storm Drainage Stabilization 168,807.66 168,834.4126.75 423 - Storm Drainage Capital Facil 626,695.25 626,775.0579.80 424 - Storm Drainage Debt Service 0.00 0.000.00 431 - Sewer Operating 4,127,087.74 4,309,737.40182,649.66 432 - Sewer Stabilization 446,903.53 446,974.3770.84 433 - Sewer Capital 1,845,254.36 1,491,975.61-353,278.75 434 - Sewer Debt Service 0.00 0.000.00 500 - Equipment Rental and Revolving 3,133,281.82 3,133,937.61655.79 631 - Trust and Agency 10,590.01 9,587.98-1,002.03 632 - Wastewater Treatment Facil Fee 2,798,111.12 2,806,073.797,962.67 Grand Total:39,414,488.89 40,695,622.911,281,134.02 CASH AND INVESTMENT REPORT