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2019.10 Monthly Budget ReportMONTHLY BUDGET FINANCIAL STATUS UPDATE To: Mayor and Councilmembers From: Noah Crocker, Finance Director Period: October 2019 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 9 POINTS OF INTEREST: Current Expense Fund 001 – The Current Expense Fund is used for the general governmental functions of the City. The City has received 93.15% of the budgeted revenues as of October 31st. It looks as though we may end the year with revenues slightly higher than budgeted. The table to the right provides year to date, budget vs. actual data, by source of revenue, for the Current Expense Fund. Additionally, the table displays revenue received in October. Current Expense Fund operations have expended 67.31% of the annual estimated operating expenses, leaving approximately 32.69% expenditure authority available for Current Expense Fund operations for the remaining months of November and December. Real Estate Excise Tax Fund 109 and Impact Mitigation Fee Fund 111 Real Estate Excise Tax receipts fluctuate monthly but are currently trending higher (9.34%) than receipts received in the same time period for 2018. The table below shows balances through October for REET 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, year to date revenue received, expenses budgeted for the biennium and expenses which are obligated for future projects but have not been officially budgeted yet. 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 changes which are part of the mid biennial review amendment presented to Council and adopted on October 22nd. No impact fee revenues were received in October. Though there was a slight increase due to interest earnings Capital Construction Fund 302 – Construction is complete at McCormick Woods Park and Rockwell Park. The City continues to work on project closeout. – no change Street Capital Construction Fund 304 – Tremont Street is now open; the Public Works department continues to work on the final aspects of this project. Once these are completed, final project closeout can begin. Bay Street Pedestrian Path Segment 3 is also in the final closeout process. The Bay Street Pedestrian Path Right of Way efforts are ongoing. – no change Revenue Source 2019 Original Budget 2019 Current Budget 2019 YTD % of Budget Received Received October 2019 Property Tax 1,841,000 1,841,000 1,681,101 91% 714,844 Sales Tax 5,060,000 5,060,000 4,424,682 87% 483,935 Other Taxes 2,088,300 2,088,300 1,864,508 89% 276,541 Total Taxes 8,989,300 8,989,300 7,970,290 89% 1,475,319 Licenses & Permits 403,400 403,400 456,209 113% 24,416 Intergovernmental Revenue 223,100 223,100 239,441 107% 20,803 Charges for Goods & Services 438,700 438,700 475,883 108% 35,451 Fines and Penalties 176,300 176,300 221,475 126% 17,859 Misc Revenues 172,500 172,500 302,569 175% 31,329 Non Rev - - 12,122 (150) Capital Contributions - - 12,294 - Revenue Totals 10,403,300 10,403,300 9,690,282 93.15% 1,605,028 Does not include budget amendments from the October 22 amendment Current Expense Fund Revenues Impact Fees REET Recreation Reserve MW Transport Impact Parks Impact Bayside Plat SEPA Transportation REET 1 REET 2 Recreation Reserve (001) Admissions Tax 2019-2020 Beginning Balance 536,160 44,127 316,109 541,822 585,759 1,217,673 54,930 2019-2020 Revenue Received 111,510 73,458 5,719 145,156 440,584 451,276 41,315 2019-2020 Expenses Budgeted (100,000) - (313,285) - (159,932) (1,474,781) - 2019-2020 Obligated Expenses (465,000) - - (500,000) (458,000) - (25,000) 2019-2020 Ending Balance 82,670 117,585 8,543 186,979 408,411 194,168 71,246 Page 2 of 9 ENTERPRISE/UTILITY FUNDS: Water operation revenues received through October are 8.09% away from matching the 2019 budgeted amount. Monthly water sales were up in October though they may decrease a bit in November and December, it is anticipated that we will exceed the totals budgeted for 2019. Water Operational expenses (excluding capital transfers) have 13.18% remaining operational expenditure budget authority for November & December. The City manages its transfers for capital projects according to when the anticipated expenses are to occur in the Water Capital Project. Thus, there is currently approximately $1 million of transfers which have not occurred yet. Sewer operation revenues received are at 88.75% of estimated budget through October. Sewer Operational Expenses also include transfers which have not been executed yet. Sewer Operational expenses (excluding capital transfers) have 28.90% operational budget authority remaining for November & December. The City manages its transfers for capital projects according to when the anticipated expenses are to occur in the Sewer Capital Project fund. Thus, there is currently over $1.9 million of transfers which have not occurred yet. Storm Drainage operations revenues received are higher than projected (94.88% of budgeted revenues), expenses for the Storm Drainage Operations Fund (excluding transfers) have 36.01% remaining budget authority for November and December. SALES TAX REVENUES SUMMARY •Total 2019 Budget:$5,060,000 •Total 2019 YTD Actuals:$4,424,682 •Year-to-Date Actual revenue collected is 5.42% higher when compared to Year-to Date Budgeted •Year-to-Date Actual revenue collected is 4.67% higher when compared to Prior Year-to Date Actuals The following tables provide additional sales tax information. 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 3 of 9 11/18/2019 12:53:41 PM Budget Report City of Port Orchard Group Summary For Fiscal: 2019 Period Ending: 10/31/2019 Fiscal Activity Variance Favorable (Unfavorable) Period Activity Current Total Budget Original Total Budget Percent RemainingDepartment Fund: 001 - Current Expense Revenue 00 - Revenues 9,690,282.051,605,028.1610,403,300.00 10,403,300.00 -713,017.95 6.85 % 9,690,282.051,605,028.1610,403,300.00 10,403,300.00 -713,017.95Revenue Total:6.85 % Expense 01 - Finance 570,189.0051,849.94853,400.00 853,400.00 283,211.00 33.19 % 02 - Court 421,343.0641,887.09625,500.00 625,500.00 204,156.94 32.64 % 03 - Law Enforcement 3,969,493.16332,334.055,823,008.00 5,823,008.00 1,853,514.84 31.83 % 04 - Community Development 1,014,423.7698,187.051,378,200.00 1,378,200.00 363,776.24 26.40 % 05 - Public Works 935,193.18104,314.431,262,351.00 1,262,351.00 327,157.82 25.92 % 06 - Miscellaneous 202,837.50225.00650,000.00 650,000.00 447,162.50 68.79 % 07 - Administration 826,183.2672,621.571,202,835.00 1,202,835.00 376,651.74 31.31 % 7,939,662.92701,419.1311,795,294.00 11,795,294.00 3,855,631.08Expense Total:32.69 % 1,750,619.13903,609.03-1,391,994.00 -1,391,994.00 3,142,613.13Fund: 001 - Current Expense Surplus (Deficit):225.76 % Fund: 002 - City Street Fund Revenue 00 - Revenues 1,581,250.36496,790.081,934,000.00 1,934,000.00 -352,749.64 18.24 % 1,581,250.36496,790.081,934,000.00 1,934,000.00 -352,749.64Revenue Total:18.24 % Expense 05 - Public Works 1,522,951.06137,644.562,309,591.00 2,309,591.00 786,639.94 34.06 % 1,522,951.06137,644.562,309,591.00 2,309,591.00 786,639.94Expense Total:34.06 % 58,299.30359,145.52-375,591.00 -375,591.00 433,890.30Fund: 002 - City Street Fund Surplus (Deficit):115.52 % Fund: 003 - Stabilization Fund Revenue 00 - Revenues 222,175.271,973.14200,000.00 200,000.00 22,175.27 11.09 % 222,175.271,973.14200,000.00 200,000.00 22,175.27Revenue Total:11.09 % 222,175.271,973.14200,000.00 200,000.00 22,175.27Fund: 003 - Stabilization Fund Total:11.09 % Fund: 103 - Criminal Justice Revenue 00 - Revenues 282,170.6438,466.78244,600.00 244,600.00 37,570.64 15.36 % 282,170.6438,466.78244,600.00 244,600.00 37,570.64Revenue Total:15.36 % Expense 03 - Law Enforcement 378,975.9110,532.73591,400.00 591,400.00 212,424.09 35.92 % 378,975.9110,532.73591,400.00 591,400.00 212,424.09Expense Total:35.92 % -96,805.2727,934.05-346,800.00 -346,800.00 249,994.73Fund: 103 - Criminal Justice Surplus (Deficit):72.09 % Fund: 104 - Special Investigative Unit Revenue 00 - Revenues 16,248.41392.274,000.00 4,000.00 12,248.41 306.21 % 16,248.41392.274,000.00 4,000.00 12,248.41Revenue Total:306.21 % Expense 03 - Law Enforcement 2,441.91398.632,080.00 2,080.00 -361.91 -17.40 % 2,441.91398.632,080.00 2,080.00 -361.91Expense Total:-17.40 % 13,806.50-6.361,920.00 1,920.00 11,886.50Fund: 104 - Special Investigative Unit Surplus (Deficit):-619.09 % Fund: 107 - Community Events Revenue 00 - Revenues 101,400.3913,529.52100,000.00 100,000.00 1,400.39 1.40 % 101,400.3913,529.52100,000.00 100,000.00 1,400.39Revenue Total:1.40 % OPERATING FUNDS__________________________________________________________________________________ Page 4 of 9Page 4 of 9 Budget Report For Fiscal: 2019 Period Ending: 10/31/2019 11/18/2019 12:53:41 PM Fiscal Activity Variance Favorable (Unfavorable) Period ActivityDepartment Current Total Budget Original Total Budget Percent Remaining Expense 01 - Finance 0.000.002,500.00 2,500.00 2,500.00 100.00 % 06 - Miscellaneous 63,058.619,255.14100,000.00 100,000.00 36,941.39 36.94 % 07 - Administration 3,999.35749.239,700.00 9,700.00 5,700.65 58.77 % 67,057.9610,004.37112,200.00 112,200.00 45,142.04Expense Total:40.23 % 34,342.433,525.15-12,200.00 -12,200.00 46,542.43Fund: 107 - Community Events Surplus (Deficit):381.50 % Fund: 108 - Paths & Trails Revenue 00 - Revenues 1,209.36128.771,000.00 1,000.00 209.36 20.94 % 1,209.36128.771,000.00 1,000.00 209.36Revenue Total:20.94 % 1,209.36128.771,000.00 1,000.00 209.36Fund: 108 - Paths & Trails Total:20.94 % Fund: 109 - Real Estate Excise Tax Revenue 00 - Revenues 891,859.53103,288.82700,000.00 700,000.00 191,859.53 27.41 % 891,859.53103,288.82700,000.00 700,000.00 191,859.53Revenue Total:27.41 % Expense 06 - Miscellaneous 307,991.160.001,634,713.00 1,634,713.00 1,326,721.84 81.16 % 307,991.160.001,634,713.00 1,634,713.00 1,326,721.84Expense Total:81.16 % 583,868.37103,288.82-934,713.00 -934,713.00 1,518,581.37Fund: 109 - Real Estate Excise Tax Surplus (Deficit):162.46 % Fund: 111 - Impact Mitigation Fee Revenue 00 - Revenues 335,842.772,991.89140,000.00 140,000.00 195,842.77 139.89 % 335,842.772,991.89140,000.00 140,000.00 195,842.77Revenue Total:139.89 % Expense 05 - Public Works 51,042.820.00335,285.00 335,285.00 284,242.18 84.78 % 51,042.820.00335,285.00 335,285.00 284,242.18Expense Total:84.78 % 284,799.952,991.89-195,285.00 -195,285.00 480,084.95Fund: 111 - Impact Mitigation Fee Surplus (Deficit):245.84 % Fund: 206 - Bond Redemption Fund Revenue 00 - Revenues 302,424.980.00757,383.00 757,383.00 -454,958.02 60.07 % 302,424.980.00757,383.00 757,383.00 -454,958.02Revenue Total:60.07 % Expense 06 - Miscellaneous 302,424.980.00459,376.00 459,376.00 156,951.02 34.17 % 302,424.980.00459,376.00 459,376.00 156,951.02Expense Total:34.17 % 0.000.00298,007.00 298,007.00 -298,007.00Fund: 206 - Bond Redemption Fund Surplus (Deficit):100.00 % Fund: 401 - Water-Sewer Utilities Revenue 00 - Revenues 27,548.652,466.640.00 0.00 27,548.65 0.00 % 27,548.652,466.640.00 0.00 27,548.65Revenue Total:0.00 % Expense 05 - Public Works 2,000,000.000.002,000,000.00 2,000,000.00 0.00 0.00 % 2,000,000.000.002,000,000.00 2,000,000.00 0.00Expense Total:0.00 % -1,972,451.352,466.64-2,000,000.00 -2,000,000.00 27,548.65Fund: 401 - Water-Sewer Utilities Surplus (Deficit):1.38 % Fund: 411 - Water Operating Revenue 00 - Revenues 3,744,440.09385,490.534,074,100.00 4,074,100.00 -329,659.91 8.09 % 3,744,440.09385,490.534,074,100.00 4,074,100.00 -329,659.91Revenue Total:8.09 % Expense 05 - Public Works 2,241,390.14306,005.273,563,478.00 3,563,478.00 1,322,087.86 37.10 % 2,241,390.14306,005.273,563,478.00 3,563,478.00 1,322,087.86Expense Total:37.10 % 1,503,049.9579,485.26510,622.00 510,622.00 992,427.95Fund: 411 - Water Operating Surplus (Deficit):-194.36 % Page 5 of 9Page 5 of 9 Budget Report For Fiscal: 2019 Period Ending: 10/31/2019 11/18/2019 12:53:41 PM Fiscal Activity Variance Favorable (Unfavorable) Period Activity Current Total Budget Original Total Budget Percent RemainingDepartment Fund: 412 - Water Stabilization Revenue 00 - Revenues 100,970.56175.96100,000.00 100,000.00 970.56 0.97 % 100,970.56175.96100,000.00 100,000.00 970.56Revenue Total:0.97 % 100,970.56175.96100,000.00 100,000.00 970.56Fund: 412 - Water Stabilization Total:0.97 % Fund: 414 - Water Debt Service Revenue 00 - Revenues 22,951.501,400.0080,128.00 80,128.00 -57,176.50 71.36 % 22,951.501,400.0080,128.00 80,128.00 -57,176.50Revenue Total:71.36 % Expense 05 - Public Works 22,951.501,400.0080,128.00 80,128.00 57,176.50 71.36 % 22,951.501,400.0080,128.00 80,128.00 57,176.50Expense Total:71.36 % 0.000.000.00 0.00 0.00Fund: 414 - Water Debt Service Surplus (Deficit):0.00 % Fund: 421 - Storm Drainage Utility Revenue 00 - Revenues 1,531,900.65138,018.871,614,500.00 1,614,500.00 -82,599.35 5.12 % 1,531,900.65138,018.871,614,500.00 1,614,500.00 -82,599.35Revenue Total:5.12 % Expense 05 - Public Works 1,451,388.40106,039.421,989,521.00 1,989,521.00 538,132.60 27.05 % 1,451,388.40106,039.421,989,521.00 1,989,521.00 538,132.60Expense Total:27.05 % 80,512.2531,979.45-375,021.00 -375,021.00 455,533.25Fund: 421 - Storm Drainage Utility Surplus (Deficit):121.47 % Fund: 422 - Storm Drainage Stabilization Revenue 00 - Revenues 167,304.21291.55165,000.00 165,000.00 2,304.21 1.40 % 167,304.21291.55165,000.00 165,000.00 2,304.21Revenue Total:1.40 % 167,304.21291.55165,000.00 165,000.00 2,304.21Fund: 422 - Storm Drainage Stabilization Total:1.40 % Fund: 424 - Storm Drainage Debt Service Revenue 00 - Revenues 177,763.840.00177,764.00 177,764.00 -0.16 0.00 % 177,763.840.00177,764.00 177,764.00 -0.16Revenue Total:0.00 % Expense 05 - Public Works 177,763.840.00177,764.00 177,764.00 0.16 0.00 % 177,763.840.00177,764.00 177,764.00 0.16Expense 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 5,323,450.74455,806.235,998,200.00 5,998,200.00 -674,749.26 11.25 % 5,323,450.74455,806.235,998,200.00 5,998,200.00 -674,749.26Revenue Total:11.25 % Expense 05 - Public Works 3,461,692.10266,023.976,413,629.00 6,413,629.00 2,951,936.90 46.03 % 3,461,692.10266,023.976,413,629.00 6,413,629.00 2,951,936.90Expense Total:46.03 % 1,861,758.64189,782.26-415,429.00 -415,429.00 2,277,187.64Fund: 431 - Sewer Operating Surplus (Deficit):548.15 % Fund: 432 - Sewer Stabilization Revenue 00 - Revenues 296,699.10517.03588,300.00 588,300.00 -291,600.90 49.57 % 296,699.10517.03588,300.00 588,300.00 -291,600.90Revenue Total:49.57 % 296,699.10517.03588,300.00 588,300.00 -291,600.90Fund: 432 - Sewer Stabilization Total:49.57 % Fund: 434 - Sewer Debt Service Revenue 00 - Revenues 551.500.0030,128.00 30,128.00 -29,576.50 98.17 % 551.500.0030,128.00 30,128.00 -29,576.50Revenue Total:98.17 % Page 6 of 9Page 6 of 9 Budget Report For Fiscal: 2019 Period Ending: 10/31/2019 11/18/2019 12:53:41 PM Fiscal Activity Variance Favorable (Unfavorable) Period ActivityDepartment Current Total Budget Original Total Budget Percent Remaining Expense 05 - Public Works 551.500.0030,128.00 30,128.00 29,576.50 98.17 % 551.500.0030,128.00 30,128.00 29,576.50Expense Total:98.17 % 0.000.000.00 0.00 0.00Fund: 434 - Sewer Debt Service Surplus (Deficit):0.00 % Fund: 500 - Equipment Rental and Revolving Revenue 00 - Revenues 2,706,882.3942,574.643,479,632.00 3,479,632.00 -772,749.61 22.21 % 2,706,882.3942,574.643,479,632.00 3,479,632.00 -772,749.61Revenue Total:22.21 % Expense 10 - ER&R 333,781.9938,257.851,481,822.00 1,481,822.00 1,148,040.01 77.47 % 333,781.9938,257.851,481,822.00 1,481,822.00 1,148,040.01Expense Total:77.47 % 2,373,100.404,316.791,997,810.00 1,997,810.00 375,290.40Fund: 500 - Equipment Rental and Revolving Surplus (Deficit):-18.79 % Report Surplus (Deficit):1,711,604.95 7,263,258.80-2,184,374.00 -2,184,374.00 9,447,632.80 432.51 % Page 7 of 9Page 7 of 9 11/18/2019 12:59:07 PM Budget Report City of Port Orchard Group Summary For Fiscal: 2019 Period Ending: 10/31/2019 Fiscal Activity Variance Favorable (Unfavorable) Period Activity Current Total Budget Original Total Budget Percent RemainingAccount Type Fund: 302 - Capital Construction Revenue 296,743.63158.51818,000.00 818,000.00 -521,256.37 63.72 % Expense 536,543.800.00500,000.00 500,000.00 -36,543.80 -7.31 % -239,800.17158.51318,000.00 318,000.00 -557,800.17Fund: 302 - Capital Construction Surplus (Deficit):175.41 % Fund: 304 - Street Capital Projects Revenue 5,073,369.981,014,736.445,325,094.00 5,325,094.00 -251,724.02 4.73 % Expense 4,844,419.801,084,842.864,882,500.00 4,882,500.00 38,080.20 0.78 % 228,950.18-70,106.42442,594.00 442,594.00 -213,643.82Fund: 304 - Street Capital Projects Surplus (Deficit):48.27 % Fund: 403 - Water-Sewer Cumulative Reserve Revenue 14,107.261,239.404,867,000.00 4,867,000.00 -4,852,892.74 99.71 % Expense 4,867,000.000.004,867,000.00 4,867,000.00 0.00 0.00 % -4,852,892.741,239.400.00 0.00 -4,852,892.74Fund: 403 - Water-Sewer Cumulative Reserve Surplus (Deficit):0.00 % Fund: 413 - Water Capital Revenue 3,342,427.332,953.855,968,000.00 5,968,000.00 -2,625,572.67 43.99 % Expense 1,868,941.43221,552.214,050,000.00 4,050,000.00 2,181,058.57 53.85 % 1,473,485.90-218,598.361,918,000.00 1,918,000.00 -444,514.10Fund: 413 - Water Capital Surplus (Deficit):23.18 % Fund: 423 - Storm Drainage Capital Facil Revenue 288,858.36273,795.52670,440.00 670,440.00 -381,581.64 56.92 % Expense 636,125.370.00168,800.00 168,800.00 -467,325.37 -276.85 % -347,267.01273,795.52501,640.00 501,640.00 -848,907.01Fund: 423 - Storm Drainage Capital Facil Surplus (Deficit):169.23 % Fund: 433 - Sewer Capital Revenue 3,099,695.354,318.577,314,000.00 7,314,000.00 -4,214,304.65 57.62 % Expense 615,037.759,420.715,696,600.00 5,696,600.00 5,081,562.25 89.20 % 2,484,657.60-5,102.141,617,400.00 1,617,400.00 867,257.60Fund: 433 - Sewer Capital Surplus (Deficit):-53.62 % Report Surplus (Deficit):-18,613.49 -1,252,866.244,797,634.00 4,797,634.00 -6,050,500.24 126.11 % CAPITAL PROJECTS FUNDS__________________________________________________________________________________ Page 8 of 9Page 8 of 9 Detail Report Date Range: 10/01/2019 - 10/31/2019 11/18/2019 12:48:51 PM Fund Summary Ending BalanceBeginning BalanceFund Total Activity 001 - Current Expense 5,390,148.63 6,292,153.66902,005.03 002 - City Street Fund 363,615.97 722,688.41359,072.44 003 - Stabilization Fund 1,153,348.78 1,155,321.921,973.14 103 - Criminal Justice 389,062.00 416,976.0527,914.05 104 - Special Investigative Unit 91,273.55 91,267.19-6.36 107 - Community Events 166,063.67 169,588.823,525.15 108 - Paths & Trails 9,537.63 9,666.40128.77 109 - Real Estate Excise Tax 2,490,525.99 2,593,814.81103,288.82 111 - Impact Mitigation Fee 1,721,876.18 1,724,868.072,991.89 206 - Bond Redemption Fund 0.00 0.000.00 302 - Capital Construction 108,756.32 108,914.83158.51 304 - Street Capital Projects 2,386,155.98 2,316,049.56-70,106.42 401 - Water-Sewer Utilities 1,420,640.24 1,423,106.882,466.64 403 - Water-Sewer Cumulative Reserve 715,294.97 716,534.371,239.40 411 - Water Operating 1,423,566.45 1,502,949.5679,383.11 412 - Water Stabilization 100,794.60 100,970.56175.96 413 - Water Capital 1,692,084.26 1,473,485.90-218,598.36 414 - Water Debt Service 0.00 0.000.00 421 - Storm Drainage Utility 1,640,344.14 1,672,253.2931,909.15 422 - Storm Drainage Stabilization 167,012.66 167,304.21291.55 423 - Storm Drainage Capital Facil 348,640.40 622,435.92273,795.52 424 - Storm Drainage Debt Service 0.00 0.000.00 431 - Sewer Operating 1,671,978.14 1,861,658.84189,680.70 432 - Sewer Stabilization 296,182.07 296,699.10517.03 433 - Sewer Capital 2,489,759.74 2,484,657.60-5,102.14 434 - Sewer Debt Service 0.00 0.000.00 500 - Equipment Rental and Revolving 3,451,426.61 3,455,743.404,316.79 631 - Trust and Agency 13,406.52 8,566.00-4,840.52 632 - Wastewater Treatment Facil Fee 2,588,550.55 2,593,054.364,503.81 Grand Total:32,290,046.05 33,980,729.711,690,683.66 CASH & INVESTMENT FUND SUMMARY_____________________________________________________________________________________________________________ Page 9 of 9Page 9 of 9